University of Mumbai BMS Notes – Page 134

Introduction to Financial Accounts University of Mumbai BMS 1st Sem Notes

by indiafreenotes09/04/202027/12/20241

Unit 1 {Book}
Meaning and Scope of Accounting	VIEW
Need and Development of Accounting	VIEW
Book-Keeping and Accounting	VIEW
Persons interested in Accounting	VIEW
Branches of accounting	VIEW
Objectives of accounting	VIEW
Accounting Standards: Meaning and Scope	VIEW
AS1: Disclosure of Accounting Policies	VIEW
AS6: Depreciation Accounting	VIEW
AS9: Revenue Recognition	VIEW
AS10: Accounting of fixed assets	VIEW
International Financial Reporting Standards (IFRS)	VIEW
IAS1: Presentation of financial Statements	VIEW
IAS2: Inventories	VIEW
Accounting in Computerized Environment: Introduction, features, Applications in various areas of Accounting	VIEW

Unit 2 Accounting Transactions {Book}
Accounting cycle	VIEW
Journal	VIEW
Journal proper	VIEW
Opening and closing entries	VIEW
Relationship between journal and Ledger	VIEW
Rules Regarding posting	VIEW
Trial Balance	VIEW
Subsidiary books	VIEW
Purchase, Purchase returns, Sales, Sale return and cash book- Triple column	VIEW
Bank Reconciliation Statement	VIEW
Expenditure and Classification: Capital, revenue and deferred Revenue expenditure	VIEW
Unusual expenses, Effects of error	VIEW
Receipts: Capital receipts, Revenue receipt	VIEW
Difference between Capital receipts and Revenue receipt	VIEW
Revenue, Capital P/L	VIEW

Unit 3 Depreciation Accounting and Trial Balance {Book}
Depreciation Accounting	VIEW
Straight Line Methods	VIEW
Reducing Balancing Methods	VIEW
Trial Balance	VIEW
Preparation of Trial Balance	VIEW

Unit 4 {Book}
Final accounts of a Sole Proprietor	VIEW
Rectification of errors	VIEW
Manufacturing Account	VIEW
Trading Account	VIEW
Profit and Loss account	VIEW
Balance Sheet	VIEW
Final Accounts in Horizontal format	VIEW
Schedule 6 of Companies Act 1956	VIEW

Business Law University of Mumbai BMS 1st Sem Notes

by indiafreenotes09/04/202007/04/20231

Unit 1 {Book}
Contract Act 1872	VIEW
Essential Elements of a Contract	VIEW
Classification of contract	VIEW
Breach of Contract	VIEW
Remedies for Breach of Contract	VIEW
Sales of Goods Act 1930 Scope of Act	VIEW
Sales and Agreement to Sell, Essential of a Valid Sale Contract	VIEW
Condition and Warranties	VIEW
Implied Conditions and Warranties	VIEW
Rights of an Unpaid Seller	VIEW

Unit 2 {Book}
Negotiable Instrument Act Introduction of Negotiable Instrument	VIEW
Characteristics of Negotiable Instrument	VIEW
Promissory Note, Bill of Exchange, Cheque	VIEW
Crossing of Cheque	VIEW
Dishonour of Cheque	VIEW
Consumer Protection Act 1986	VIEW
Consumer	VIEW
Goods and Services	VIEW
Defects and Deficiencies Goods and Services	VIEW
Consumer Disputes and Complaints	VIEW

Unit 3 {Book}
Company	VIEW
Types of companies	VIEW
Company Law	VIEW
Incorporation of a Company	VIEW
Memorandum of Association	VIEW
Articles of Association	VIEW
Prospectus	VIEW
Meetings	VIEW
Transfer and Transmission of Shares	VIEW

Unit 4 {Book}
Intellectual Property Rights: Meaning and Objectives	VIEW
Patent	VIEW
Trademarks and Types of Trademarks	VIEW
Infringement and Passing Off	VIEW
Copyright	VIEW
Rights and Restrictions	VIEW

Business Statistics University of Mumbai BMS 1st Sem Notes

by indiafreenotes09/04/202007/04/20231

Unit 1 Introduction to Statistics {Book}
Functions/Scope, Importance, Limitations of Statistics	VIEW
Data: Relevance of data in Current scenario	VIEW
Types of Date:	VIEW
Primary Data: Census vs Samples	VIEW
Method of Primary data collection	VIEW
Secondary Data: Merits, Limitations, Sources	VIEW
Presentation of Data: Classification, frequency distribution, Discrete & continuous	VIEW
Data Tabulation	VIEW
Graph:
Frequency Table	VIEW
Bar Diagram, Histogram	VIEW
Pie chart	VIEW
Ogives	VIEW
Measures of Central Tendency:
Mean (AM, Weighted, Combined)	VIEW
Median (Calculation and graphical using ogives)	VIEW
Mode (Calculation and Graphical using Histogram)	VIEW
Comparative analysis of all measures of central Tendency	VIEW

Unit 2 Measures of Dispersion, Co-relation and Linear Regression {Book}
Measures of Dispersion:
Range and co-efficient of Range	VIEW
Quartiles, Quartile Deviation and Quartile co-efficient	VIEW
Mean deviation with mean, Co-efficient of mean deviation	VIEW
Standard deviation with co-efficient of Variance	VIEW
Skewness	VIEW
Kurtosis	VIEW
Co-Relation:
Karl Pearson & Rank co-relation	VIEW
Linear Regression:
Least Square Method	VIEW

Unit 3 Time Series and Index Number {Book}
Time Series:
Least Square Method	VIEW
Moving average Method	VIEW
Determination of Season	VIEW
Index Number:	VIEW
Unweighted, Weighted Aggregate Method: Simple, Weighted average of Price Relatives	VIEW
Chain based index Numbers	VIEW
Base Shifting, Splicing and Deflating	VIEW
Cost of Living Index Number	VIEW

Unit 4 Probability and Decision Theory {Book}
Probability	VIEW
Types	VIEW
Concept of Sample space, Event	VIEW
Addition and Multiplication laws of Probability	VIEW
Conditional Probability	VIEW
Baye’s Theorem	VIEW
Expectation & Variance	VIEW
Concept of Probability distribution	VIEW
Decision Theory: Acts, State of Nature event	VIEW
Pay offs, opportunity loss	VIEW
Decision making under certainty, uncertainty, Risk	VIEW
Non-Probability:
Maximax, Maximin, Minimax, Regret, Laplace & Hurwicz	VIEW
Probabilistic (Decision making under risk): EMV, EOL, EVPI	VIEW
Decision Tree	VIEW

Business Communication I University of Mumbai BMS 1st Sem Notes

by indiafreenotes09/04/202018/12/20241

Unit 1 {Book}
Communication Meaning, Concept and Process	VIEW
Emergence of Communication as a Key Concept in the Corporate and Global World	VIEW
Impact of Technological Advancement on Communication	VIEW
Objective of Communication	VIEW
Communication Channels	VIEW
Vertical Communication	VIEW
Horizontal Communication	VIEW
Diagonal Communication	VIEW
Grapevine Communication	VIEW
Verbal Communication Meaning and Characteristics	VIEW
Non-Verbal Communication Meaning and characteristics	VIEW
Business Etiquettes	VIEW
Telephone, SMS Communication and Facsimile Communication (FAX)	VIEW
Computers and e-Communication Video	VIEW
Satellite Conferencing	VIEW

Unit 2 {Book}
Barriers to Communication	VIEW
Way to Overcome Communication Barriers	VIEW
Listening, Importance of Listening Skills	VIEW
Cultivating Good Listening Skills	VIEW
Business Ethics Meaning and Importance	VIEW
Interpretation	VIEW
Personal Integrity at the Workplace	VIEW
Business Ethics and Media	VIEW
Computer Ethics	VIEW
Corporate Social Responsibility	VIEW

Unit 3 {Book}
Business Letter Writing: Theory, Parts and Structure	VIEW
Business Letter Writing Layout	VIEW
Principles of Effective Letter Writing	VIEW
Principles of Effective email Writing	VIEW
Personnel correspondence Statement of Purpose	VIEW
Job Application Letter and Resume	VIEW
Letter of Acceptance of Job Offer	VIEW
Letter of Resignation	VIEW

Unit 4 {Book}
Paragraph Writing	VIEW
Cohesion and Coherence	VIEW
Data Interpretation	VIEW

Foundation of Human Skills University of Mumbai BMS 1st Sem Notes

by indiafreenotes09/04/202005/02/20252

Unit 1 {Book}
Individual Behavior: Concept of a Man	VIEW
Individual Differences and Factors affecting Individual differences	VIEW
Influence of Environment	VIEW
Personality: Determinants of Personality	VIEW
Personality Traits Theory	VIEW
Type A and Type B Personalities	VIEW
Johari Window	VIEW
Attitude Meaning, Nature and Components	VIEW
Functions of Attitudes	VIEW
Way of Changing Attitude	VIEW
Emotions	VIEW
Thinking Skills	VIEW
Thinking Styles	VIEW
Thinking Hat	VIEW
Managerial Skills and Development	VIEW
Learning Meaning and Characteristics	VIEW
Theories of Learning	VIEW
Intelligence Meaning and Types	VIEW
Perception Meaning and Features	VIEW
Factor Influencing Individual Perception	VIEW
Effects of Perceptual Error in Managerial Decision Making at Work Place	VIEW

Unit 2 {Book}
Group Behavior	VIEW
Group Dynamics Meaning, Nature and Types	VIEW
Group Behavior Model (Roles, Norms, Status, Process and Structures)	VIEW
Team Effectiveness Meaning and Nature	VIEW
Types of Team	VIEW
Way of Forming an Effective Team	VIEW
Setting Goals	VIEW
Power and Politics Nature	VIEW
Bases of power in an Organization	VIEW
Politics Nature and Types	VIEW
Causes of Organizational Politics	VIEW
Political Games	VIEW
Conflict Meaning and Features	VIEW
Types of Conflict	VIEW
Causes Leading to Organizational Conflicts	VIEW
Levels of Conflict	VIEW
Ways to Resolve Conflict through Five Conflict Resolution Strategies with Outcomes	VIEW

Unit 3 {Book}
Organizational Culture Meaning and Characteristics	VIEW
Organizational Culture Types and Functions	VIEW
Barriers of Organizational Culture	VIEW
Way of Creating and Maintaining Effective Organization Culture	VIEW
Motivation Meaning, Nature, Types and Importance	VIEW
Maslow Need Hierarchy	VIEW
F. Hertzberg Dual Factor	VIEW
Mc. Gregor theory X and Theory Y	VIEW
Ways of Motivating Through Carrot (Positive Reinforcement) and Stick (Negative Reinforcement) at Workplace	VIEW

Unit 4 {Book}
Organizational Changes Meaning, Causes, Response and Process	VIEW
Factors Influencing Organizational Change	VIEW
Kurt Lewins Model of Organizational Change and Development	VIEW
Creativity and Qualities of a Creative Person	VIEW
Ways of Enhancing Creativity for Effective Decision Making	VIEW
Creative Problem Solving	VIEW
Organizational Development	VIEW
Organizational Development Techniques	VIEW
Stress Meaning and Types	VIEW
Causes and Consequences of Job Stress	VIEW
Ways for Coping up with Job Stress	VIEW

Business Economics I University of Mumbai BMS 1st Sem Notes

by indiafreenotes09/04/202007/04/20231

Unit 1 {Book}
Business Economics Meaning and Scope	VIEW
Importance of Business Economics	VIEW
Basic Tools Business Economics	VIEW
Basic Economic Relations	VIEW
Average and Marginal Cost	VIEW
Use of Marginal Analysis in Decision Making	VIEW
Market Demand	VIEW
Market Supply	VIEW
Equilibrium Price	VIEW
Shifts in the Supply and Demand Curve	VIEW

Unit 2 {Book}
Nature of Demand Curve Under Different Markets	VIEW
Elasticity of Demand: Meaning, Types and Significance	VIEW
Measurement of Elasticity of Demand	VIEW
Relationship between Elasticity of Demand and Revenue	VIEW
Demand Estimation and Forecasting	VIEW
Demand Estimation	VIEW
Methods of Demand Estimation	VIEW

Unit 3 {Book}
Production Function	VIEW
Short Run Analysis with Law of Variable Proportion	VIEW
Short Run Production Function with Two Variable Inputs	VIEW
Least Cost Combination of Inputs	VIEW
Long Run Production Function	VIEW
Laws of Returns to Scale	VIEW
Expansion Path	VIEW
Economies and Diseconomies of Scale	VIEW
Cost Concept: Accounting and Economic Costs, Implicit and Explicit cost, Fixed and Variable Costs, Total Cost, Marginal Cost and Average Cost	VIEW
Cost Output Relationship in Short Run and Long Run	VIEW
Long Run Average Cost (LAC)	VIEW
Learning Curve	VIEW
Break Even Analysis	VIEW

Unit 4 {Book}
Short Run Equilibrium of a Competitive Firm and of Industry	VIEW
Monopoly: Short Run and Long Run Equilibrium of a Firm Under Monopoly	VIEW
Monopolistic Competition	VIEW
Equilibrium of a Firm under Monopolistic Competition	VIEW
Role of Advertising under Monopolistic Competition	VIEW
Oligopolistic Competition	VIEW
Key Attributes of Oligopoly	VIEW
Collusive and Non-Collusive Oligopoly	VIEW
Price Rigidity, Cartels and Price Leadership Model	VIEW

Unit 5 {Book}
Cost Oriented Pricing Method	VIEW
Marginal Cost Pricing	VIEW
Discriminatory Pricing	VIEW

Principles of Marketing University of Mumbai BMS 2nd Sem Notes

by indiafreenotes09/04/202007/04/20231

Unit 1 Introduction to Marketing {Book}
Marketing Definition, Features, Advantages	VIEW
Nature and Scope of Marketing	VIEW
Importance of Marketing	VIEW
The 4P’s Marketing	VIEW
The 4C’s Marketing	VIEW
Marketing v/s Selling	VIEW
Marketing as activity	VIEW
Marketing as function	VIEW
Concept of Marketing: Need, Wants and Demands, Transactions, Transfer and exchanges	VIEW
Orientations of a firm: Production concept, Product concept, Selling and Marketing, Social Marketing, Holistic Marketing	VIEW

Unit 2 Marketing Environment, Research and Consumer Behavior {Book}
The micro environment of Business				VIEW
Management Structure, Marketing in which a firm operates, Competitors and Stakeholders				VIEW
Marketing Channels				VIEW
Macro environment: Political factors, Economic factors, Socio Cultural Factors, Technological Factors (PEST Analysis)				VIEW
Marketing research: Meaning, Features				VIEW
Marketing research Importance, Process, Scope			VIEW	VIEW
Types: Product research, Sales Research, Consumer/Customer Research, Production Research				VIEW
MIS Meaning, Features and Importance	VIEW	VIEW		VIEW
Consumer Behavior: Meaning, Features, Importance		VIEW		VIEW
Factors affecting Consumer Behavior		VIEW		VIEW

Unit 3 Marketing Mix. {Book}
Marketing Mix, Elements of Marketing Mix		VIEW
Product		VIEW
Product Mix		VIEW
Product line		VIEW
Product Lifecycle		VIEW
Product planning		VIEW
New Product Development		VIEW
Failure of New Product		VIEW
Levels of Product		VIEW
Branding	VIEW	VIEW
Packing and Packaging Role and Importance		VIEW
Pricing objectives	VIEW	VIEW
Factors influencing Pricing policy		VIEW
Pricing Strategies		VIEW
Physical Distribution Meaning		VIEW
Factor affecting channel selection		VIEW
Types of Marketing Channel		VIEW
Promotion meaning and Significance		VIEW
Promotion Tools		VIEW

Unit 4 Segmentation, Targeting and Positioning and Trends in Marketing {Book}
Segmentation Meaning, Importance, Basis		VIEW
Targeting Meaning, Types+		VIEW
Positioning Meaning,		VIEW
Positioning Strategies	VIEW	VIEW
New Trends in Marketing:
e-Marketing		VIEW
Internet Marketing		VIEW
Marketing using Social Network		VIEW
Social Marketing		VIEW
Relationship Marketing		VIEW

Industrial Law University of Mumbai BMS 2nd Sem Notes

by indiafreenotes09/04/202007/04/20231

Unit 1 Industrial Relations and Industrial Disputes {Book}
Industrial Dispute Act 1947 Definition, Authorities	VIEW
Industrial Dispute Act 1947 Awards, Settlement	VIEW
Industrial Dispute Act 1947 Strikes, Lockout	VIEW
Industrial Dispute Act 1947 Lay off, Retrenchment and Closure	VIEW
The Trade Union Act 1926	VIEW

Unit 2 Laws Related to Health, Safety and Welfare {Book}
The Factories Act 1948	VIEW
The Workmen’s Compensation Act 1923 Provisions:	VIEW
Introduction:	VIEW
The Doctrine of Assumed Risk
The Doctrine of common Employment
The Doctrine of Contributory Negligence
Employers liability for Compensation (Sec 3 to 13)	VIEW
Rules as to Compensation (Sec 4 to 9) (Sec 14A & 17)	VIEW

Unit 3 Social Legislation {Book}
Employee State Insurance Act 1948	VIEW
Employee Provident Fund	VIEW
Miscellaneous Provision Act 1948: Schemes, Administration and Determination of Dues	VIEW

Unit 4 Laws Related to Compensation Management {Book}
The payment of Minimum Wages Act 1948 Objectives, Definition, Authorized Deductions	VIEW
The payment of Wages Act 1936	VIEW
Payment of Bonus Act 1965	VIEW
The Payment of Gratuity Act 1972	VIEW

Business Mathematics University of Mumbai BMS 2nd Sem Notes

by indiafreenotes09/04/202007/04/20233

Business Communication II University of Mumbai BMS 2nd Sem Notes

by indiafreenotes09/04/202007/04/20231

Unit 1 Presentation Skills {Book}
Presentation	VIEW
Principles of effective Presentation	VIEW
Effective use of OHP, Effective use of Transparencies	VIEW
How to make a Power-presentation	VIEW

Unit 2 Group Communication {Book}
Interview			VIEW
Group Discussion, Preparing for an interview			VIEW
Types of interviews:			VIEW
Selection interview			VIEW
Appraisal interview		VIEW	VIEW
Grievance interview		VIEW	VIEW
Exit Interview			VIEW
Meetings: Need and importance of Meetings, Conduct of Meeting			VIEW
Group Dynamics			VIEW
Role of the Chairperson			VIEW
Role of the Participants			VIEW
Drafting of Notice			VIEW
Agenda			VIEW
Resolutions			VIEW
Conference: Meaning and importance organizing a conference			VIEW
Modern Methods: Video and Tele-conferencing	VIEW		VIEW
Public Relations: Meaning, Functions of PR Department	VIEW		VIEW
External and Internal Measures of PR	VIEW		VIEW

Unit 3 Business Correspondence {Book}
Trade Letters:	VIEW
Order, Credit Trade Letter	VIEW
Status Enquiry, Collection Trade Letter	VIEW
Letters of enquiry, Letters of Complaints, Claims	VIEW
Adjustments Sales Letters	VIEW
Promotional leaflets and fliers	VIEW
Consumer Grievance Letters	VIEW
Letters under Rights to Information (RTI) Act	VIEW

Unit 4 Language and Writing Skills {Book}
Reports: Parts, Types, Feasibility Reports	VIEW
Investigative Reports	VIEW
Summarization Identification of Main and supporting/Sub points Presenting these in a cohesive Manner	VIEW

Unit 1 {Book}

Meaning and Scope of Accounting

Need and Development of Accounting

Book-Keeping and Accounting

Persons interested in Accounting

Branches of accounting

Objectives of accounting

Accounting Standards: Meaning and Scope

AS1: Disclosure of Accounting Policies

AS6: Depreciation Accounting

AS9: Revenue Recognition

AS10: Accounting of fixed assets

International Financial Reporting Standards (IFRS)

IAS1: Presentation of financial Statements

IAS2: Inventories

Accounting in Computerized Environment: Introduction, features, Applications in various areas of Accounting

Unit 2 Accounting Transactions {Book}

Accounting cycle

Journal

Journal proper

Opening and closing entries

Relationship between journal and Ledger

Rules Regarding posting

Trial Balance

Subsidiary books

Purchase, Purchase returns, Sales, Sale return and cash book- Triple column

Bank Reconciliation Statement

Expenditure and Classification: Capital, revenue and deferred Revenue expenditure

Unusual expenses, Effects of error

Receipts: Capital receipts, Revenue receipt

Difference between Capital receipts and Revenue receipt

Revenue, Capital P/L

Unit 3 Depreciation Accounting and Trial Balance {Book}

Depreciation Accounting

Straight Line Methods

Reducing Balancing Methods

Trial Balance

Preparation of Trial Balance

Unit 4 {Book}

Final accounts of a Sole Proprietor

Rectification of errors

Manufacturing Account

Trading Account

Profit and Loss account

Balance Sheet

Final Accounts in Horizontal format

Schedule 6 of Companies Act 1956

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Unit 1 {Book}

Contract Act 1872

Essential Elements of a Contract

Classification of contract

Breach of Contract

Remedies for Breach of Contract

Sales of Goods Act 1930 Scope of Act

Sales and Agreement to Sell, Essential of a Valid Sale Contract

Condition and Warranties

Implied Conditions and Warranties

Rights of an Unpaid Seller

Unit 2 {Book}

Negotiable Instrument Act Introduction of Negotiable Instrument

Characteristics of Negotiable Instrument

Promissory Note, Bill of Exchange, Cheque

Crossing of Cheque

Dishonour of Cheque

Consumer Protection Act 1986

Consumer

Goods and Services

Defects and Deficiencies Goods and Services

Consumer Disputes and Complaints

Unit 3 {Book}