Osmania University Hyderabad BCOM Notes – Page 4

Computerized Accounting Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

International Financial Reporting-1 Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 General Purpose of Financial Accounting and Reporting as Per Us GAAP And IFRS: {Book}
GAAP			VIEW
IFRS			VIEW
Conceptual framework: Standard Setting Bodies & Hierarchy			VIEW
Elements of Financial statement			VIEW
Primary objectives of financial reporting			VIEW
Qualitative Characteristics of Financial statement, Fundamental, Assumptions			VIEW
Financial statement Principles			VIEW
Accounting Cycle			VIEW
Preparation of Financial statement, General-purpose financial statements			VIEW
Balance sheet	VIEW		VIEW
Income Statement			VIEW
Statement of Comprehensive income			VIEW
Statement of changes in equity			VIEW
Statement of changes cash flows		VIEW	VIEW
Public Company reporting requirements			VIEW
SEC Reporting Requirements			VIEW
Interim Financial Reporting			VIEW
Segment Reporting			VIEW
Revenue recognition: 5 Step approach to Revenue Recognition	VIEW		VIEW
Certain Customer Right’s & Obligations			VIEW
Specific Arrangements			VIEW
Long Term Construction Contracts			VIEW

Unit 2 Current Assets and Current Liabilities: {Book}
Monetary Current Assets & Current Liabilities:			VIEW
Cash & Cash Equivalents			VIEW
Accounts Receivable			VIEW
Notes Receivable			VIEW
Transfers & Servicing of Financial Assets			VIEW
Accounts Payable			VIEW
Employee-related Expenses Payable		VIEW	VIEW
Inventory: Determining Inventory			VIEW
Cost of Goods Sold			VIEW
Inventory Valuation, Inventory Estimation Methods	VIEW	VIEW	VIEW

Unit 3 Financial Investments and Fixed Assets: {Book}
Financial Investments:			VIEW
Investments in Equity Securities		VIEW	VIEW
Investment in Debt Securities			VIEW
Financial Instruments			VIEW
Tangible Fixed Assets, Acquisition of Fixed Assets			VIEW
Capitalization of Interest			VIEW
Costs incurred After Acquisition			VIEW
Depreciation	VIEW	VIEW	VIEW
Impairment, Asset Retirement Obligation			VIEW
Disposal Conversions		VIEW	VIEW
Involuntary Conversions			VIEW
Intangible Assets:			VIEW
Knowledge-based intangibles (R&D, Software)
Legal rights-based intangibles (Patent, Copyright, Trademark, Franchise, License, Leasehold improvements)
Goodwill		VIEW	VIEW

Unit 4 Financial Liabilities (As per US GAAP and IFRS): {Book}
Bonds Payable		VIEW
Types of Bonds	VIEW	VIEW
Convertible bonds vs. Bonds with detachable warrants		VIEW
Bond Retirement		VIEW
Fair Value Option & Fair Value Election		VIEW
Debt Restructuring: Settlement, Modification of terms		VIEW

Unit 5 Select Transactions (As per US GAAP and IFRS): {Book}
Fair value Measurements: Valuation Techniques, Concept		VIEW
Fair value hierarchy		VIEW
Accounting changes and error correction:
Changes in Accounting estimate		VIEW
Changes in Accounting principle		VIEW
Changes in Reporting entity		VIEW
Correction of an error, Contingencies		VIEW
Possibility of occurrence (Remote, reasonably possible or Probable)		VIEW
Disclosure vs. Recognition	VIEW	VIEW
Derivatives and Hedge Accounting:		VIEW
Speculation (non-hedge)		VIEW
Fair value hedge, Cash flow hedge		VIEW
Nonmonetary exchanges: Exchanges with commercial substance, Exchanges without commercial substance		VIEW
Leases: Operating lease, Finance lease		VIEW
Sale leaseback		VIEW

Financial Planning & Performance Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Strategic Planning {Book}
Strategic Planning: Analysis of external and internal factors affecting strategy		VIEW
Long-term Mission and Goals		VIEW
Alignment of Tactics with Long-term Strategic Goals		VIEW
Strategic Planning Models and Analytical Techniques		VIEW
Characteristics of Successful strategic planning process	VIEW	VIEW
Annual Profit plan and Supporting schedules: Operational Budget, Financial Budget, Capital Budgets		VIEW
Top-level Planning and Analysis:
Pro forma income, financial statement projections		VIEW
Cash flow Projections		VIEW

Unit 2 Budgeting and Forecasting {Book}
Budgeting Concepts:		VIEW
Operations and Performance goals		VIEW
Characteristics of a Successful Budget Process		VIEW
Resource allocation	VIEW	VIEW
Forecasting techniques:		VIEW
Regression analysis	VIEW	VIEW
Learning curve analysis		VIEW
Expected Value		VIEW
Budgeting Methodologies:		VIEW
Annual business plans (Master budgets)	VIEW	VIEW
Project Budgeting		VIEW
Activity Based Budgeting		VIEW
Zero-based Budgeting		VIEW
Continuous (Rolling) Budgets		VIEW
Flexible budgeting		VIEW

Unit 3 Cost and Variance Analysis {Book}
Cost and Variance Analysis:			VIEW	VIEW
Comparison of Actual to planned results				VIEW
Use of flexible budgets to analyze performance			VIEW	VIEW
Management by exception				VIEW
Standard Cost System, Use			VIEW	VIEW
Analysis of Variation from Standard Cost expectations			VIEW	VIEW
	VIEW	VIEW	VIEW	VIEW

Unit 4 Performance Measures {Book}
Product profitability analysis	VIEW
Business unit profitability analysis	VIEW
Customer profitability analysis	VIEW
Return on investment	VIEW
Residual income	VIEW
Investment base issues	VIEW
Key performance indicators (KPIs)	VIEW
Balanced Scorecard	VIEW
Responsibility Centers and Reporting Segments:
Responsibility Centers, Types of Responsibility centers	VIEW
Transfer pricing	VIEW
Reporting of organizational segments	VIEW

Unit 5 Technology and Analytics {Book}
Information Systems			VIEW	VIEW
Accounting information Systems				VIEW
Enterprise Resource Planning systems	VIEW		VIEW	VIEW
Enterprise Performance Management Systems				VIEW
Data Governance, Data policies and procedures, Life cycle of data				VIEW
Controls against security breaches		VIEW	VIEW	VIEW
Technology-enabled finance transformation:
System Development Life Cycle				VIEW
Process automation			VIEW	VIEW
Innovative applications
Data analytics			VIEW	VIEW
Business intelligence				VIEW
Data Mining			VIEW	VIEW
Analytic tools			VIEW	VIEW
Data Visualization				VIEW

Cost Accounting Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Introduction {Book}
Cost Accounting: Definition Features Objectives Functions Scope Advantages and Limitations	VIEW
Essentials of a good Cost accounting system	VIEW
Difference between Cost Accounting and Financial Accounting	VIEW
Cost concepts, Cost Classification	VIEW

Unit 2 Material {Book}
Material Cost	VIEW
Direct and Indirect Material cost	VIEW
Inventory Control Techniques	VIEW
Stock Levels	VIEW
EOQ	VIEW
ABC Analysis	VIEW
JIT	VIEW
VED	VIEW
FSND	VIEW
Issue of Materials to Production	VIEW
Pricing methods:
FIFO	VIEW
LIFO	VIEW
Simple Average methods	VIEW
Weighted Average methods	VIEW

Unit 3 Labour and Overheads {Book}
Labour Cost		VIEW
Direct Labour Cost		VIEW
Indirect Labour Cost		VIEW
Methods of Payment of Wages (only Incentive Plans): Halsey, Rowan, Taylor Piece Rate and Merrick Multiple Piece Rate Methods		VIEW
Overheads		VIEW
Overheads Classification		VIEW
Methods of Allocation		VIEW
Apportionment of overheads		VIEW
Absorption of overheads	VIEW	VIEW

Unit 4 Unit and Job Costing {Book}
Unit Costing: Features	VIEW
Cost Sheet	VIEW
Tender and Estimated Cost Sheet	VIEW
Job Costing: Features, Objectives,	VIEW
Job Costing Procedure	VIEW
Preparation of Job Cost Sheet	VIEW

Unit 5 Contract and Process Costing {Book}
Contract Costing: Features, Advantages	VIEW
Procedure of Contract Costing	VIEW
Guidelines to Assess profit on incomplete Contracts	VIEW
Process Costing: Meaning Features	VIEW
Preparation of Process Account	VIEW
Normal and Abnormal Losses	VIEW

https://indiafreenotes.com/umbms-introduction-to-cost-accounting/

Business Economics Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Introduction {Book}
Business Economics Meaning, Nature, Scope	VIEW
Business Economics Characteristics	VIEW
Business Economics Importance	VIEW
Business Economics Role	VIEW
Micro Economics Scope, Objectives	VIEW
Macro Economics Scope, Objectives	VIEW
Law of Diminishing Marginal utility	VIEW
Law of Equimarginal utility	VIEW

Unit 2 Demand Analysis {Book}
Meaning, Function, Factors influencing Demand	VIEW
Types of Demand	VIEW
Demand Curve	VIEW
Law of Demand	VIEW
Exceptions to the Law of Demand	VIEW
Elasticity of Demand: Concept, Types of elasticity of demand-Price, income and Cross Elasticity of Demand	VIEW
Measurement of elasticity arc and point methods	VIEW
Importance of Various Elasticity of Demand	VIEW

Unit 3 Supply Analysis {Book}
Law of Supply	VIEW
Factors influencing Supply	VIEW
Market Equilibrium	VIEW
Consumer Surplus	VIEW
Theory of Consumer behavior	VIEW
Utility and indifference curve analysis	VIEW

Unit 4 Production Analysis {Book}
Concept of Production, Production function		VIEW
Total Production, Marginal Production, Average Production		VIEW
Returns to a factor		VIEW
Law of Variable Proportions		VIEW
Law of Returns to Scale	VIEW	VIEW
Isocost,		VIEW
Isoquants		VIEW
Economies and Dis-economies of Scale		VIEW

Unit 5 Cost And Revenue Analysis {Book}
Theory of Cost, Concepts of Cost		VIEW
Short run and Long run cost curves		VIEW
Traditional and Modern Approaches		VIEW
Revenue Curves Relationship between Total marginal and Average revenues		VIEW
Break Even Analysis Meaning, Assumptions, Uses and Limitations	VIEW	VIEW

Corporate Accounting Osmania University B.com 4th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Company Liquidation {Book}
Company Liquidation Meaning, Modes	VIEW
Contributory Preferential Payments	VIEW
Statements of Affairs	VIEW
Remuneration	VIEW
Preparation of Liquidator’s Final Statement of Account	VIEW

Unit 2 Amalgamation (AS-14): {Book}
Amalgamation: In the Nature of Merger and Purchase	VIEW
Calculation of Purchase Consideration	VIEW
Accounting Treatment in the books of Transferor and Transferee Companies	VIEW

Unit 3 Internal Reconstruction and Acquisition of Business {Book}
Internal Reconstruction: Accounting treatment	VIEW
Preparation of final statement after reconstruction	VIEW
Acquisition of business when new set of books are opened	VIEW
Debtors and Creditors taken over on behalf of vendors	VIEW
When same set of books are continued (Including problems)	VIEW

Unit 4 Accounts of Banking Companies {Book}
Banking Companies Books and Registers maintained	VIEW
Slip system of Posting	VIEW
Rebate on Bills Discounted	VIEW
Non-Performing Assets	VIEW
Legal Provisions relating to final Accounts	VIEW
Final Accounts of Banking Companies	VIEW

Unit 5 Accounts of Insurance Companies and Insurance Claims {Book}
Accounts of Insurance Companies Introduction, Formats		VIEW
Revenue Account, Net Revenue Account		VIEW
Balance Sheet, Valuation Balance Sheet, Net Surplus		VIEW
General Insurance	VIEW	VIEW
Preparation of final accounts with Special reference to Fire and Marine Insurance		VIEW
Insurance claims: Meaning		VIEW
Loss of Stock and Assets, Average Clause		VIEW
Treatment of Abnormal Loss, Loss of Profit		VIEW

Business Statistics-2 Osmania University B.com 4th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Regression {Book}
Regression Introduction, Linear and Non-Linear Regression	VIEW
Correlation Vs. Regression	VIEW
Lines of Regression	VIEW
Derivation of Line of Regression of Y on X, Line of Regression of X on Y	VIEW
Using Regression Lines for Prediction	VIEW

Unit 2 Index Numbers: {Book}
Index Numbers: Introduction, Uses, Types	VIEW
Problems in the Construction of Index Numbers	VIEW
Methods of Constructing Index Numbers	VIEW
Simple Index Number	VIEW
Weighted Index Number (Laspeyre, Paasche, Marshall Edgeworth)	VIEW
Tests of Consistency of Index Number:
Unit Test, Time Reversal Test, Factor Reversal Test, Circular Test	VIEW
Base Shifting, Splicing and Deflating of Index Numbers	VIEW

Unit 3 Time Series {Book}
Time Series: Introduction	VIEW
Components of Time Series	VIEW
Methods: Semi Average Method	VIEW
Moving Average Method	VIEW
Least Square Method	VIEW
Deseasonalization of Data	VIEW
Uses and Limitations of Time Series	VIEW

Unit 4 Probability {Book}
Probability: Meaning, Experiment	VIEW
Event: Mutually Exclusive Events, Collectively Exhaustive Events, Independent Events, Simple and Compound Events	VIEW
Basics of Set Theory	VIEW
Permutation, Combination	VIEW
Approaches to Probability: Subjective, Axiomatic	VIEW
Classical, Empirical Probability	VIEW
Theorems of Probability: Addition, Multiplication,	VIEW
Bayes Theorem	VIEW

Unit 5 Theoretical Distributions {Book}
Binomial Distribution: Importance Conditions, Constants, Fitting of Binomial Distribution	VIEW
Poisson Distribution: Importance Conditions Constants, Fitting of Poisson Distribution	VIEW
Normal Distribution: Importance, Central Limit Theorem, Characteristics Fitting a Normal Distribution	VIEW

Excel Foundation Osmania University B.com 4th Semester Notes

by indiafreenotes25/11/202023/08/20251

Income Tax Osmania University B.com 4th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Introduction {Book}
Direct and Indirect Taxes		VIEW
Canons of Taxation		VIEW
Features and History of Income Tax in India		VIEW
Definitions and Basic Concepts of Income Tax		VIEW
Assessee, Assessment Year, Previous Year, Person, Agricultural Income		VIEW
Deemed Assessee, Assessee-in-default		VIEW
Heads of Income, Gross Total Income, Total Income		VIEW
Incomes Exempt from Tax		VIEW
Residential Status		VIEW
Scope of Total Income		VIEW
Conditions applicable to an Individual Assessee		VIEW
Incidence of Tax	VIEW	VIEW
Types of Incomes		VIEW

Unit 2 Income from Salaries {Book}
Salary, Characteristics of Salary:			VIEW
Computation of Salary Income			VIEW
Salary u/s 17(1)			VIEW
Annual Accretion			VIEW
Allowances	VIEW	VIEW	VIEW
Perquisites Profits in lieu of Salary			VIEW
Deductions u/s. 16			VIEW
Problems on computation of Income from Salary

Unit 3 Income from House Property {Book}
Definition of House Property	VIEW
Exempted House Property incomes	VIEW
Annual Value	VIEW
Determination of Annual Value for Let-out House and Self-occupied House, Deductions u/s.24	VIEW
Problems on computation of Income from House Property

Unit 4 Profits and Gains of Business or Profession {Book}
Definition of Business or Profession		VIEW
Procedure for computation of Income from Business		VIEW
Revenue and Capital nature of Incomes and Expenses		VIEW
Allowable Expenses u/s. 30 to 37		VIEW
Expenses expressly disallowed		VIEW
Deemed Profits		VIEW
Miscellaneous provisions u/s 44		VIEW
Depreciation: Meaning	VIEW	VIEW
Conditions for charge of depreciation		VIEW
Problems on computation of Income from Business
Income from Profession: Rules, Procedure		VIEW
Problems on computation of Income from Profession

Unit 5 Capital Gains and Income from Other Sources {Book}
Capital Gains	VIEW	VIEW
Income from Other Sources		VIEW
Meaning, Scope of charge		VIEW
Basis of charge		VIEW
Short term and Long-term Capital Assets		VIEW
Transfer of Capital Asset		VIEW
Deemed Transfer		VIEW
Determination of Cost of Acquisition		VIEW
Procedure for computation of Long-term and Short-term Capital Gains/Losses		VIEW
Exemptions in respect of certain Capital Gains u/s. 54		VIEW
Problems on computation of capital gains
General Incomes u/s. 56(1)		VIEW
Specific Incomes u/s. 56(2)		VIEW
Dividends u/s. 2(22)		VIEW
Winnings from lotteries Puzzles, crown world puzzles, Races		VIEW
Interest on Securities		VIEW
Gifts received by an Individual		VIEW
Casual Income, Family Pension		VIEW
Rent received on let out of Furniture, Plant and Machinery with/without Building		VIEW
Deductions u/s. 57		VIEW

Data Visualization & Storytelling Osmania University B.com 4th Semester Notes

by indiafreenotes25/11/202023/08/20251

Category: Osmania University Hyderabad BCOM Notes

Computerized Accounting Osmania University B.com 5th Semester Notes

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International Financial Reporting-1 Osmania University B.com 5th Semester Notes

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Financial Planning & Performance Osmania University B.com 5th Semester Notes

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Cost Accounting Osmania University B.com 5th Semester Notes

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Business Economics Osmania University B.com 5th Semester Notes

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Corporate Accounting Osmania University B.com 4th Semester Notes

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Business Statistics-2 Osmania University B.com 4th Semester Notes

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Excel Foundation Osmania University B.com 4th Semester Notes

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Income Tax Osmania University B.com 4th Semester Notes

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Data Visualization & Storytelling Osmania University B.com 4th Semester Notes

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University of Mumbai BMS Notes

Management, Concepts, Meaning, Objectives, Nature, Roles, Scope, Process and Significance

Research, Introduction, Meaning, Definition, Objective, Purpose, Types, Importance and Challenges

Cost Accounting, Meaning, Definitions, Objectives, Scope, Functions, Uses, Advantages and Limitations

Organizational Behaviour, Meaning, Definitions, Nature, Scope, Importance, Challenges and Opportunities

The Iroquois Creation Story by David Cusick

Autumn by John Clare

CRITICAL READING: Framing a Shot

WRITING: Book and Film Review

SPEAKING: Asking for and Giving Information

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