Tag: 5 International Tax & Regulation Osmania University B.com Notes

Osmania University B.com Notes

Financial Control Osmania University B.com 6th Semester Notes

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Unit 1 External Financial Reporting Decisions (Aa per US GAAP & IFRS): {Book}
Financial Statements VIEW VIEW
Balance sheet VIEW VIEW
Income statement VIEW
Statement of Comprehensive Income VIEW
Statement of changes in equity VIEW
Statement of cash flows VIEW VIEW
Integrated reporting VIEW
Unit 2 Recognition, Measurement, Valuation, and Disclosure (As per us GAAP & IFRS) {Book}
Assets, Liabilities & Equity: Asset Valuation VIEW VIEW
Valuation of Liabilities VIEW
Equity transactions VIEW
Income: Revenue recognition VIEW VIEW
Income measurement VIEW
Major differences between US GAAP and IFRS VIEW
Unit 3 Cost Management {Book}
Measurement concepts:
Cost behavior and Cost objects VIEW
Actual and Normal costs VIEW
Standard costs VIEW VIEW
Absorption (full) costing VIEW
Variable (direct) costing VIEW VIEW
Costing Systems: Joint and by-product costing VIEW
Job order costing VIEW
Process costing VIEW
Activity-based costing VIEW
Life-cycle costing VIEW
Overhead costs: Fixed and variable overhead expenses VIEW
Plant-wide versus departmental overhead VIEW
Determination of allocation base VIEW
Allocation of Service department costs VIEW
Unit 4 Supply Chain Management and Business Process Improvement {Book}
Supply Chain Management: VIEW VIEW
Lean Resource Management techniques or JIT VIEW
Enterprise resource planning (ERP) VIEW VIEW
Theory of constraints VIEW
Capacity management and analysis VIEW
Business Process Improvement: VIEW VIEW
Value chain analysis VIEW VIEW
Value-added concepts VIEW
Process analysis and VIEW
Redesign VIEW
Standardization VIEW
Activity-based management VIEW
Continuous improvement concepts VIEW
Best practice analysis VIEW
Cost of quality analysis VIEW
Efficient accounting processes VIEW
Unit 5 Internal Controls {Book}
Governance, Risk & Compliance VIEW
Internal control structure and management philosophy VIEW VIEW
Internal control policies for safeguarding and assurance VIEW
Internal control risk VIEW
Corporate governance VIEW VIEW VIEW
External audit requirements VIEW
System Controls & Security Measures:
General accounting system controls VIEW
Application and Transaction controls VIEW
Network controls VIEW
Backup controls VIEW
Business continuity planning VIEW

Osmania University B.com Notes

Cost Control and Management Accounting Osmania University B.com 6th Semester Notes

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Unit 1 Introduction to Management Accounting & Marginal Costing: {Book}
Meaning and Importance of Management Accounting VIEW VIEW VIEW
Marginal Cost Equation VIEW VIEW
Difference between Marginal Costing and Absorption Costing VIEW
Application of Marginal Costing VIEW VIEW
CVP Analysis VIEW VIEW
Break Even Analysis: Meaning, Assumptions, Importance, Limitations VIEW VIEW
Marginal Costing for Decision Making VIEW
Make or Buy VIEW VIEW
Add or Drop Products VIEW
Sell or Process Further VIEW
Operate or Shut-down VIEW
Special Order Pricing VIEW
Replace or Retain VIEW
Unit 2 Budgetary Control and Standard Costing {Book}
Budget: Meaning, Objectives, Advantages and Limitations VIEW
Essentials of Budgets VIEW
Budgetary Control VIEW
Classification of Budgets VIEW
Preparation of Fixed Budgets VIEW
Preparation of Flexible Budgets VIEW VIEW
Standard Costing: Meaning, Importance VIEW VIEW
Standard Costing and Historical Costing VIEW
Steps involved in Standard Costing VIEW
Variance Analysis: VIEW
Material variance VIEW
Labour variance VIEW
Overhead variance VIEW
Unit 3 Techniques of Financial Statement Analysis {Book}
Financial Statement Analysis Meaning, Objective VIEW
Financial Statement Techniques VIEW
Comparative Statement Analysis VIEW
Common Size Statement Analysis VIEW
Trend Analysis VIEW
Ratios Meaning, Objectives VIEW
Classification of Ratios VIEW VIEW
Computation of Activity VIEW VIEW
Liquidity Ratios VIEW
Solvency Ratios VIEW
Profitability Ratios VIEW
Unit 4 Funds Flow Analysis {Book}
Concept of Funds, Meaning and Importance, Limitations VIEW
Statement of Changes in Working Capital VIEW
Statement of Sources and Application of Funds VIEW
*Statement of Sources from Operations VIEW
Unit 5 Cash Flow Analysis (AS-3) {Book}
Cash Flow Analysis Meaning Importance VIEW VIEW VIEW
Differences between Funds Flow and Cash Flow Statements VIEW
Procedure for preparation of Cash Flow Statement VIEW

Osmania University B.com Notes

International Tax & Regulation Osmania University B.com 5th Semester Notes

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Unit 1 Taxation of Individuals {Book}
Individual Income Tax Return: Filing Status VIEW
Cash basis and Accrual basis VIEW
Gross Income: Wages, Salaries, Bonus, Commission, Fees & Tips VIEW
Interest & Dividend Income VIEW
Business Income VIEW
Capital Gains VIEW VIEW
Capital Losses VIEW
Passive Income VIEW
Agricultural/Farming Income VIEW
Deductions: Adjustments VIEW
Deductions from AGI VIEW
Calculating Tax: VIEW
Tax Credits VIEW
Alternative Minimum Taxes, Other Taxes VIEW
Estimated Tax penalty VIEW
Unit 2 Property Transactions & Depreciation {Book}
Capital Gains VIEW VIEW
Capital Losses VIEW
Gains & Losses from Sale of Long-term Business Property VIEW
Depreciation VIEW VIEW
Amortization VIEW
Unit 3 Taxation of Corporations: {Book}
C-Corporations: Formation VIEW
C-Corporations Income Tax Return VIEW
C-Corporations Income, Deductions, Reconciliation of Taxable Income with books, Calculating Tax VIEW
Corporate Earnings & Distributions VIEW
Corporate Liquidation & Reorganizations VIEW
S-Corporations Eligibility criteria VIEW
S-Corporations Income Tax Return VIEW
S-Corporations Shareholder basis VIEW
S-Corporations Earnings and Distribution VIEW
S-Corporations Termination of Election VIEW
Unit 4 Taxation of other Entities: {Book}
Partnerships VIEW
Partnerships Formation VIEW
Partnerships Income Tax Return VIEW
Partner basis, Partnership Distributions VIEW
Sale of Partnership Interest by a Partner VIEW
Termination of Partnership VIEW
Termination of Estate VIEW
Estate and Trust Fiduciary Income Tax Return, Estate Tax Return VIEW
Gift Tax Return VIEW
Generation-skipping transfer Tax VIEW
Tax Exempt Organizations: Formation, Income Tax Return VIEW
Unit 5 Statutory Regulations, Accountant Responsibilities, Business Structures: {Book}
Federal Security Regulations:
Securities Act of 1933 VIEW
Securities Exchange Act of 1934 VIEW
Other federal security regulations VIEW
Professional & Legal Responsibilities:
Accountant Common Law Liabilities VIEW
Accountant Statutory Liabilities VIEW
Accountant Liabilities for Privileged Information VIEW
Accountant Criminal Liabilities VIEW
Employment Regulations, Environmental Regulations VIEW
Antitrust Regulations VIEW
Business Structures: Sole Proprietorships, Partnerships, Corporations VIEW

Bangalore University BBA Notes

Business Research Methodology

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Unit 1 Introduction to Research {Book}
Research: Meaning, Characteristics, Objectives VIEW
Research Scope, Significance VIEW
Types of Research VIEW VIEW VIEW
Research Method Vs Research Methodology VIEW
Research Design VIEW
Review of Literature and its Significance VIEW
Problem Formulation VIEW
Sources of problem formulation VIEW
Ethics in Research VIEW
Plagiarism in research, Measures to overcome Plagiarism VIEW
Research Design, Types of Research design VIEW
Steps involved in designing research design VIEW
Types of Variables in relation to research design VIEW
Unit 2 Sampling Methods and Hypothesis {Book}
Sampling Methods VIEW VIEW
Probability Sampling VIEW
Non-Probability Sampling VIEW
Sampling errors VIEW
Confidence interval, Level of Significance VIEW
Hypothesis, Significance VIEW
Testing of hypothesis VIEW
Types of hypotheses VIEW
Steps involved in hypothesis VIEW
Formulation of hypothesis VIEW
Errors in hypothesis VIEW
Unit 3 Tools for Collection of Data {Book}
Data and its types in research VIEW
Sources of Data collection, Primary and secondary VIEW
Questionnaire Design VIEW
Schedules Interview VIEW
Observation VIEW VIEW VIEW
Survey methods VIEW VIEW
Scaling measurement techniques: Nominal Scale, Ordinal Scale, Interval Scale, Rating Scale VIEW
Unit 4 Data Analysis {Book}
Classification of data VIEW VIEW VIEW
Tabulation of data VIEW
Analysis of data Steps involved in analysis of data VIEW
Descriptive Statistics VIEW
Parametric and Non-parametric tests applicability VIEW
Non-Parametric tests applicability VIEW
Presentation of Data through charts:
*Pie-Chart VIEW
*Frequency curve VIEW
*Frequency Distribution VIEW
*Ogives VIEW
*Frequency Polygon VIEW
*Bar Diagram VIEW
Unit 5 Report Writing {Book}
Report Writing VIEW
Reports and its Types, Bibliography VIEW
Format of Research report VIEW
Report writing Principles VIEW
Steps in report writing VIEW
Reference importance and writing style VIEW

Bangalore University BBA Notes

Cost Accounting

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Unit 1 Introduction to Cost Accounting {Book}
Meaning & Definition of Cost VIEW
Costing and Cost Accounting VIEW
Objectives of Costing VIEW
Comparison between Financial Accounting and Cost Accounting VIEW
Designing and Installing a Cost Accounting System VIEW VIEW
Cost Concepts, Classification of Costs VIEW
Cost Unit, Cost Center, Elements of Cost, VIEW
Preparation of Cost Sheet Tenders and Quotations VIEW

 

Unit 2 Material Cost Control {Book}
Material Cost Control Meaning VIEW
Types: Direct Material, Indirect Material. VIEW
Material Control VIEW
Purchasing Procedure, Store Keeping VIEW
Techniques of Inventory Control, Levels settings VIEW
EOQ VIEW
ABC Analysis VIEW
VED Analysis VIEW
Just In-Time VIEW
Perpetual Inventory System VIEW
Documents used in Material Accounting VIEW
Methods of Pricing Material Issues:
FIFO VIEW
LIFO VIEW
Weighted Average Price Method VIEW
Simple Average Price Method VIEW

 

Unit 3 Labour Cost Control {Book}
Labour Cost Control Meaning VIEW
Types: Direct Labour VIEW
Indirect Labour Timekeeping, Time booking, Idle Time, Overtime VIEW
Labour Turn Over VIEW
Methods of Labour Remuneration: Time Rate System, Piece Rate System VIEW
Incentive System (Halsey Plan, Rowan Plan & Taylor’s differential Piece Rate System) VIEW

 

Unit 4 Overhead Cost Control {Book}
Overhead Cost Control Meaning and Definition VIEW VIEW
Classification of Overheads VIEW
Procedure for Accounting and Control of Overheads VIEW
Allocation of Overheads VIEW
Apportionment of Overheads VIEW
Primary, Secondary Overhead Distribution Summary VIEW
Repeated Distribution Method and Simultaneous Equations Method VIEW
Absorption of Factory Overheads VIEW
Methods of Absorption, Machine Hour Rate VIEW

 

Unit 5 Reconciliation of Cost and Financial Accounts, Emerging Concepts in Costing {Book}
Need for Reconciliation VIEW
Reasons for differences in Profit or Loss shown by Cost Accounts and Profit or Loss shown by Financial Accounts VIEW
Preparation of Reconciliation Statement VIEW
Memorandum Reconciliation Account VIEW

 

University of Mumbai BMS Notes

Workforce Diversity University of Mumbai BMS 6th Sem Notes

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Unit 1 Workforce Diversity: An Overview {Book}
Workforce VIEW
Workforce Diversity: Meaning, Features and Significance VIEW
Dimensions of Workforce Diversity VIEW
Advantages and Limitations of having a diverse workforce VIEW
Positive and Negative effects of workforce diversity in workplace VIEW

 

Unit 2 Workforce Diversity and HRM Functions {Book}
Steps to Recruiting and Retaining a Diverse Workforce VIEW
Workforce Diversity and HRM Functions:
Diversity and Recruitment VIEW
Diversity and Supervision VIEW
Diversity and Training VIEW
Diversity and Compensation VIEW
Diversity and Performance Management VIEW
Diversity and Work life Balance VIEW
Role of Recruiter in Hiring Diversified Workforce VIEW
Workforce Diversity Key to Organizational Performance VIEW
Workforce Diversity as a Determinant of Sustainable Competitive Advantage VIEW

 

Unit 3 Strategies to Manage Diversity {Book}
Organizational Strategies for Managing Workforce Diversity VIEW
Workplace Inclusion Strategies through Corporate Leadership VIEW
Workplace Inclusion Strategies through Diversity Training VIEW
Workplace Inclusion Strategies through Mentoring VIEW
Diversity Management Programmes Concept VIEW
Corporate Culture and Diversity at workplace VIEW
Techniques of Managing Work Force Diversity VIEW
Approaches to Diversity Management System VIEW

 

Unit 4 Issues in Managing Diversity and Recent Trends {Book}
Best Practices in Achieving Workforce Diversity and Multi-culturism VIEW
Global workforce diversity management VIEW
Recent Trends of Diversity VIEW
Role of Technology in Handling Workforce Diversity VIEW
Workforce Diversity Management for Creativity and Innovation VIEW
Ethical and Legal Issues in Managing Diversity VIEW

 

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