Tag: Business Environment

Bangalore University BBA Notes

Artificial Intelligence Bangalore University BBA 3rd Semester NEP Notes

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Bangalore University BBA Notes

Business Statistics Bangalore University BBA 3rd Semester NEP Notes

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Unit 1 Introduction to Statistics {Book}
Introduction, Meaning, Definitions, Features, Objectives, Functions, Importance and Limitations of Statistics VIEW
Important Terminologies in Statistics: Data, Primary Data, Secondary Data, Population, Census Survey, Sample Survey, Sampling, Parameter, Unit, Variable Quantitative Variable, Qualitative Variable, Dependent Variable, Independent Variable VIEW
Series: Individual, Discrete and Continuous VIEW
Classification of Data Types VIEW
Requisites of Good Classification of Data. Frequency, Class Interval, Tally Bar VIEW
Frequency Distribution Formation (simple illustrations). VIEW

 

Unit 2 Tabulation and Presentation of Data  {Book}
Types of Presentation of Data, Textual Presentation VIEW
Tabular Presentation VIEW
One-way Table, Two-way Table VIEW
Diagrammatic and Graphical Presentation, Rules for Construction of Diagrams and Graphs VIEW
Types of Diagrams:
One Dimensional Simple Bar Diagram, Subdivided Bar Diagram, Multiple Bar Diagram, Percentage Bar Diagram VIEW
Two-Dimensional Diagram, Pie Chart VIEW
Graphs, Histogram VIEW
Frequency Polygon VIEW
Ogives  curve VIEW

 

Unit 3 Measures of Central Tendency and Dispersion {Book}
Meaning, Definition, Features Requisite of ideal average VIEW
Types: Mathematical and Positional VIEW
Arithmetic Mean: Simple and weighted Average VIEW
MEDIAN VIEW
Positional average, Related positional averages graph Location
MODE VIEW
Identification under individual and Discrete series by inspection method VIEW
Grouping table preparation VIEW
Calculation of Mode by using Relationship of mean and median, that is empirical formula VIEW
Graphical location of mode VIEW VIEW
VIEW VIEW
Meaning of Measures of dispersion VIEW VIEW
Standard Deviation and their Co- efficient of variation problems on direct method only VIEW

 

Unit 4 Correlation and Regression Analysis {Book}
Meaning and Types of Correlation VIEW
VIEW VIEW
Karl Pearson’s Coefficient of Correlation. VIEW
Spearman’s Rank Correlation, Coefficient problems including repeated rank assignment VIEW
Meaning of Regression VIEW
Regression Lines VIEW
Finding correlation coefficient using Regression Coefficients VIEW
Regression Equations and estimating the variable VIEW

 

Unit 5 Index Number {Book}
Meaning and Definitions, features & Classification VIEW
Methods of Construction index number VIEW
Simple, Aggregates VIEW
Simple Average of price Relatives method, Weighted index method VIEW
Fisher Ideal Index Number Test of Adequacy: Unit test, Time reversal test, Factor reversal test and circular test VIEW
Consumer Price Index number VIEW
Bangalore University B.com Notes

Corporate Governance Bangalore University B.com 4th Semester NEP Notes

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Unit 1 Corporate Governance
Corporate Governance Introduction, Its Importance VIEW
Principles, OECD Principles of corporate governance VIEW
Theories of Corporate governance: Agency theory and Stewardship theory VIEW
Models of Corporate governance around the world VIEW
Need for good Corporate governance VIEW
Evolution of Corporate Governance: Ancient and Modern Concept VIEW
Generation of Value from Performance VIEW
Nature and Scope of Corporate Governance VIEW

 

Unit 2 Corporate and Board Management
Corporate Business Ownership Structure VIEW
Single Person Company VIEW
Partnership company VIEW
Cooperatives Company VIEW
Joint Sector Company VIEW
Public enterprise VIEW
Board of Directors, Role VIEW
Board of Directors Composition, VIEW
Board of Directors Systems and Procedures VIEW
Types of Directors: Promoter/Nominee/Shareholder/Independent VIEW
Rights, Duties and Responsibilities of Directors, Fiduciary relationship VIEW
Role of Directors and Executives VIEW
Responsibility for Leadership VIEW
Harmony between Directors and Executives VIEW
Training of Directors: Need, objective, methodology VIEW
Scope and Responsibilities for directors VIEW
Competencies for directors VIEW
Executive Management Process VIEW
Executive Remuneration VIEW
Functional Committees of Board VIEW VIEW
Rights and Relationship of Shareholders and Other Stakeholders VIEW

 

Unit 3 Legal and Regulatory Framework of Corporate Governance
Need for Legislation of Corporate Governance VIEW VIEW
Legislative Provisions of Corporate Governance in Companies Act 1956 VIEW
Securities (Contracts and Regulations) Act, 1956 (SCRA) VIEW
Depositories Act 1996 VIEW
Securities and Exchange Board of India Act 1992 VIEW VIEW
Listing Agreement VIEW
Banking Regulation Act, 1949 VIEW
Other Corporate Laws VIEW
Legal Provisions relating to Investor Protection VIEW VIEW

 

Unit 4 Board Committees and Role of Professionals
Board Committees: Remuneration Committee, Shareholders’ Grievance Committee, Other committees VIEW
Audit Committee VIEW
Need, Functions and Advantages of Committee Management VIEW
Constitution and Scope of Board Committees, Board Committees Charter VIEW
Terms of Reference and Accountability and Performance Appraisals VIEW
Attendance and participation in committee meetings VIEW
Independence of Members of Board Committees VIEW
Disclosures in Annual Report VIEW
Integrity of Financial Reporting Systems VIEW
Role of Professionals in Board Committees VIEW
Role of Company Secretaries in compliance of Corporate Governance VIEW

 

Unit 5 Corporate Governance Codes and Practices
Corporate Governance Codes and Practices Introduction, Study of Codes of Corporate Governance VIEW
Major Expert Committees’ Reports of India VIEW VIEW
VIEW VIEW
Best Practices of Corporate Governance VIEW
Value Creation through Corporate Governance VIEW
Corporate Governance Ratings VIEW
Bangalore University B.com Notes

Artificial Intelligence Bangalore University B.com 4th Semester NEP Notes

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Bangalore University B.com Notes

Business Regulations Bangalore University B.com 4th Semester NEP Notes

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Unit 1 Introduction [Book]
Meaning, Definition of Business Law VIEW
Sources of Business Law VIEW
Types of Business Law VIEW
Employment Law VIEW
Immigration Law VIEW
Consumer Goods Sales Law VIEW VIEW
Contract Law VIEW VIEW
Antitrust Law VIEW
Intellectual Property Law VIEW
Business Formation Law VIEW

 

Unit 2 Contract Law [Book]
Indian Contract Act 1872, Definition and meaning of Contract VIEW
Essentials of Valid contract VIEW
Classification of contract VIEW
Breach of Contract VIEW
Remedies to Breach of Contract VIEW
Sale of Goods Act 1930; Definition of contract of sale VIEW
Essentials of contract of sale VIEW
Conditions and Warrantees VIEW VIEW
Rights and Duties of buyer VIEW
Rights of unpaid seller VIEW

 

Unit 3 Intellectual Property Rights and Information Technology Law [Book]
Intellectual Property Rights Introduction, Need VIEW
Kinds of Intellectual Property Rights Meaning:
Patents VIEW
Copyrights VIEW
Trademarks VIEW
Trade Secrets VIEW
Geographical Indication VIEW
Patents Meaning, Salient Features of Patents VIEW
Conditions for an Invention to be Patented VIEW
Procedure for obtaining a Patent VIEW
Opposition to Grant of Patents, Term and Expire of Patent VIEW
Restoration and surrender of Lapsed patents VIEW
Remedies available to the Patent owner for Infringement of Patent Rights VIEW
Information Technology Act 2000 Introduction, Need and objective of Information Technology Act VIEW
Cyber Law in India VIEW VIEW
Cyber Crimes Meaning and Types VIEW
Cyber Crimes Offences and penalties VIEW
Cyber space, Digital signature VIEW
Private key, Public key VIEW
Encryption VIEW
Digital signature certificate VIEW

 

Unit 4 Competition and Consumer Laws [Book]
Competition Act 2002, Objectives VIEW
Features of Competition Act 2002 VIEW
Competition Appellate Tribunal VIEW
Offences and Penalties under Competition Act 2002 VIEW
Competition Commission of India; Powers and Duties VIEW
Consumer Protection Act 1986, Introduction, Objectives and Need VIEW
Consumer VIEW
Consumer Dispute VIEW
Defect, Deficiency, Unfair Trade Practices and Services VIEW
Rights of Consumer VIEW
Consumer Redressal Agencies: District Forum, State Commission and National Commission VIEW

 

Unit 5 Environment Protection Law [Book]
Environment Protection Act 1986, Objectives, Definitions of Environment, Environment Pollutant, Environment pollution, Hazardous Substances and Occupier VIEW
VIEW
Types of Pollution VIEW
Powers of Central Government to protect Environment in India VIEW
Bangalore University B.com Notes

Advanced Corporate Accounting Bangalore University B.com 4th Semester NEP Notes

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Unit 1 Redemption of Preference Shares [Book]
Meaning, legal provisions VIEW
Treatment regarding premium on redemption VIEW VIEW
Creation of Capital Redemption Reserve Account VIEW
Fresh issue of shares VIEW VIEW
Arranging for Cash balance for the purpose of redemption VIEW
Minimum number of Shares to be issued for redemption VIEW
Issue of bonus shares VIEW VIEW
Preparation of Balance sheet (Vertical forms) after redemption VIEW

 

Unit 2 Mergers and Acquisition of Companies [Book]
Meaning of Amalgamation and Acquisition VIEW
Types of Amalgamation, Amalgamation in the Nature of Merger & Purchase VIEW
Methods of Purchase Consideration VIEW
Calculation of Purchase Consideration (Ind AS 103) VIEW
Net Asset Method VIEW
Net Payment Method VIEW
Accounting for Amalgamation VIEW
Entries and Ledger Accounts in the Books of Transferor Company and Transferee Company VIEW
Preparation of new Balance sheet. (Vertical Format) (Excluding External Reconstruction) VIEW

 

Unit 3 Internal Reconstruction [Book]
Introduction, Meaning and Need for Internal Reconstruction VIEW
Types of Capital Reduction VIEW
Objectives of Capital Reduction VIEW
Legal Provisions for Reduction of Share Capital under Companies Act, 2013 VIEW
Accounting for Capital Reduction VIEW
Problems on Journal Entries VIEW
Preparation of Capital Reduction Account VIEW
Preparation of Reconstructed Balance sheet VIEW

 

Unit 4 Liquidation of Companies [Book]
Liquidation of Companies Meaning, Types of Liquidation VIEW VIEW VIEW
Modes of Winding up VIEW VIEW
Order of Payment VIEW VIEW
Calculation of Liquidator’s Remuneration VIEW
Preparation of Liquidators Final Statement of Account VIEW

 

Unit 5 Recent Developments in Accounting & Accounting Standard’s [Book]
Meaning, Definitions, Characteristics, Functions and Importance of Human Resource Accounting VIEW
Inflation Accounting VIEW
Investment Accounting VIEW
Automated accounting process VIEW
Cloud based accounting VIEW
Data analytics and forecasting tools VIEW VIEW
Rise of accounting software solutions VIEW
Blockchain VIEW
Forensic Accountancy VIEW
Advisory Services VIEW VIEW
Artificial Intelligence in Accounting VIEW
Big Data in Accounting VIEW
Remote Work Setting VIEW
Outsourcing of Accounting of Functions VIEW
Changing financial standards VIEW
Workplace wellness accounting, etc. VIEW
Others
Meaning, Definitions, Characteristics, Functions and Importance of Environmental Accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Sustainability accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Public expenditure accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Social Responsibility Accounting VIEW
Bangalore University B.com Notes

Investments in Stock Market Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Introduction to Investment [Book]
Meaning, Objectives of Investment VIEW VIEW
Difference between Savings and Investment VIEW
Golden principles of investment VIEW
The investment environment VIEW
The investor life cycle VIEW VIEW
Investment avenues in India VIEW VIEW

 

Unit 2 Risk & Returns on Investment [Book]
Risk and return trade-off VIEW
Measuring returns: ROI, Absolute returns, Annualized return VIEW
Extended Internal Rate of Return (XIRR) VIEW
Types of risks in investments VIEW VIEW
Systematic and Unsystematic Risk VIEW VIEW
Measuring Risk: Standard deviation and Beta VIEW
Managing risks in investments VIEW VIEW

 

Unit 3 Investment Analysis [Book]
Investment Analysis VIEW
Features of fundamental analysis, Top-down vs. Bottom-up fundamental analysis VIEW
VIEW
Components of economic analysis VIEW
Economic Analysis: International & Domestic economic scenario VIEW
Economic forecasting techniques VIEW VIEW
Characteristics of an industry analysis VIEW
Key components of an industry VIEW
Porter’s Five Forces of Competition framework VIEW
Company analysis: Financial and Non-financial parameters VIEW
Technical Analysis: Concept, Assumptions and Approaches VIEW
Difference between fundamental and Technical analysis VIEW
Chart patterns and analysis VIEW VIEW
Moving averages VIEW
Trend analysis VIEW VIEW
Efficient market hypothesis VIEW

 

Unit 4 Investing in Stock Market [Book]
Stock exchange, Features VIEW
History of Stock exchanges in India VIEW
BSE and NSE VIEW VIEW
Role of stock exchanges VIEW
Players in stock markets VIEW VIEW
Role of SEBI VIEW VIEW
Ways of investing in Stock market VIEW
DEMAT account VIEW
Trading account VIEW
Trading Process in stock exchanges VIEW
Bangalore University B.com Notes

Entrepreneurship Skills Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Introduction to entrepreneur & Entrepreneurship [Book]
Meaning, Definition, Types of Entrepreneurs VIEW
Types of Entrepreneurs VIEW
Functions of Entrepreneur VIEW
Skills/Traits required to be an entrepreneur VIEW
Problems faced by Entrepreneur VIEW
Advantages and Disadvantages of entrepreneurship VIEW
Difference between Intrapreneur and Entrepreneur VIEW

 

Unit 2 Skillsets for Entrepreneur [Book]
Introduction to Entrepreneurial Skills VIEW
Skillsets for Entrepreneur:
Communication Skills VIEW VIEW
Creative thinking Skills VIEW VIEW
Leadership Skills VIEW
Sales Skills VIEW VIEW
Negotiation Skills VIEW VIEW
Self-Motivational Skills VIEW
Forms of Entrepreneurial Skills:
Business management skills VIEW
Teamwork skills VIEW VIEW
Leadership skills VIEW
Customer service skills VIEW
Financial skills VIEW
Analytical and problem-solving skills VIEW VIEW
Strategic thinking and Planning skills VIEW
Technical skills for Entrepreneurial VIEW
Time Management skills VIEW VIEW
Organizational skills VIEW
Branding, Marketing and Networking skills VIEW
Procedure to improve entrepreneurial skills VIEW

 

Unit 3 Institutional Programs for Entrepreneurship [Book]
Entrepreneurship Development Programme, Problems of EDP VIEW
Need for EDP VIEW
National and State Level Institutions for Entrepreneurship Development Programme: SISI, SIDO, NSIC, EDI, NIESBUD, NAYA, CEDOK, KSWDC, EDC VIEW
Business Plan, Meaning, Importance VIEW
Steps involved in preparing a Business Plan, VIEW
Financial, Marketing, Human Resource Factors VIEW
Technical and Social aspects of the Business Plan VIEW
Common pitfalls to be avoided while preparing a Business Plan VIEW
Micro, Small and Medium Enterprises (MSME) Meaning, Definition, Investment limit VIEW
Role played by MSME in the development of Indian Economy, VIEW
Problems faced by MSME and the steps taken to solve the problems. VIEW

 

Unit 4 Promoting Entrepreneur [Book]
Indian Entrepreneur VIEW
Promoting Entrepreneurs in India VIEW
Startup India VIEW
Funds for Startup:
Angel Investors VIEW
Crowd funding VIEW
Venture C Funding From Business Incubators VIEW
VIEW VIEW VIEW
Government Schemes for Startup Funding VIEW
Gramin Banks VIEW
PMMY MUDRA Loan, VIEW
DIC, SIDA, SISI, NSIC, and SIDO, etc. VIEW
Women Entrepreneur Meaning VIEW
Role played by Women Entrepreneur in the Economic Development VIEW
Problems faced by Women Entrepreneur VIEW
Ways to Overcome the Challenges of Women Entrepreneurs VIEW
Bangalore University B.com Notes

Indian Financial Services Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Overview of Financial System [Book]
Introduction to Financial System, Features VIEW
Constituents of Financial System VIEW
Financial Institutions VIEW VIEW
Financial Services VIEW VIEW
Financial Markets VIEW VIEW
Financial Instruments VIEW VIEW
VIEW VIEW

 

Unit 2 Financial Institutions [Book]
Financial Institutions, Characteristics VIEW
Broad Categories:
Money Market Institutions VIEW VIEW
Capital Market Institutions VIEW VIEW
Objectives and Functions of Industrial Finance Corporation of India VIEW
Industrial Development Bank of India VIEW
State Financial Corporations VIEW
Industrial Credit and Investment Corporation of India VIEW
EXIM Bank of India VIEW VIEW
National Small Industrial Development Corporation VIEW
National Industrial Development Corporation VIEW
RBI Measures for NBFCs VIEW VIEW

 

Unit 3 Financial Services [Book]
Financial Services, Meaning, Objectives, Functions, Characteristics VIEW
Types of Financial Services VIEW
**Fund based Services and Fee based Services VIEW
**Factoring Services VIEW
Merchant Banking: Functions and Operations VIEW VIEW
Leasing VIEW
Mutual Funds VIEW VIEW
Venture Capital VIEW
Credit Rating VIEW VIEW

 

Unit 4 Financial Markets and Instruments [Book]
Meaning and Definition, Role and Functions of Financial Markets VIEW VIEW
Constituents of Financial Markets VIEW
Money Market Instruments VIEW
Capital Market and Instruments VIEW VIEW
SEBI guidelines for Listing of Shares VIEW VIEW
Issue of Commercial Papers VIEW

 

Unit 5 Stock Markets [Book]
Meaning of Stock, Nature and Functions of Stock Exchange VIEW VIEW
Stock Market Operations VIEW VIEW
Trading, Settlement and Custody (Brief discussion on NSDL & CSDL) VIEW VIEW
BSE, NSE, OTCEI VIEW VIEW
Management Notes

Disclosures of Financial Instruments (Ind AS 107)

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The objective of the Ind AS 107 is to require entities to provide disclosures in their financial statements that enable users to evaluate:

  • The significance of financial instruments for the entity’s financial position and performance; and
  • the nature and extent of risks arising from financial instruments to which the entity is exposed during the period and at the end of the  reporting period, and how the entity manages those

The qualitative disclosures describe management’s objectives, policies and processes for managing those risks. The quantitative disclosures provide information about the extent to which the entity is exposed to risk, based on information provided internally to the entity’s key management personnel. Together, these disclosures provide an overview of the entity’s use of financial instruments and the exposures to risks they create

The Ind AS applies to all entities, including entities that have few financial instruments (e.g., a manufacturer whose only financial instruments are accounts receivable and accounts payable) and those that have many financial instruments (e.g., a financial institution most of whose assets and liabilities are financial instruments).

When this Ind AS requires disclosures by class of financial instrument, an entity shall group financial instruments into classes that are appropriate to the nature of the information disclosed and that take into account the characteristics of those financial instruments. An entity shall provide sufficient information to permit reconciliation to the line items presented in the statement of financial position.

Objective

  1. The objective of this Indian Accounting Standard is to require entities to provide disclosures in their financial statements that enable users to evaluate:

(a) The significance of financial instruments for the entitys financial position and performance; and

(b) the nature and extent of risks arising from financial instruments to which the entity is exposed during the period and at the end of the reporting period, and how the entity manages those risks.

The principles in this Indian Accounting Standard complement the principles for recognising, measuring and presenting financial assets and financial liabilities in Ind AS 39 Financial Instruments: Recognition and Measurement and Ind AS 32 Financial Instruments: Presentation.

Scope

This Indian Accounting Standard shall be applied by all entities to all types of financial instruments, except:

(a) Those interests in subsidiaries, associates or joint ventures that are accounted for in accordance with Ind AS 27 Consolidated and Separate Financial Statements, Ind AS 28 Investments in Associates or Ind AS 31 Interests in Joint Ventures. However, in some cases, Ind AS 27, Ind AS 28, and Ind AS 31 permits an entity to account for an interest in a subsidiary, associate or joint venture using Ind AS 39; in those cases, entities shall apply the requirements of this Indian Accounting Standard. Entities shall also apply this Indian Accounting Standard to all derivatives linked to interests in subsidiaries, associates or joint ventures unless the derivative meets the definition of an equity instrument in Ind AS 32.

(b) Employers rights and obligations arising from employee benefit plans, to which Ind AS 19 Employee Benefits applies.

(c) [Refer to Appendix 1]

(d) Insurance contracts as defined in Ind AS 104 Insurance Contracts. However, this Indian Accounting Standard applies to derivatives that are embedded in insurance contracts if Ind AS 39 requires the entity to account for them separately. Moreover, an issuer shall apply this Indian Accounting Standard to financial guarantee contracts if the issuer applies Ind AS 39 in recognising and measuring the contracts, but shall apply Ind AS 104 if the issuer elects, in accordance with paragraph 4(d) of Ind AS 104, to apply Ind AS 104 in recognising and measuring them.

(e) Financial instruments, contracts and obligations under share-based payment transactions to which Ind AS 102 Share-based Payment applies, except that this Indian Accounting Standard applies to contracts within the scope of paragraphs 57 of Ind AS 39.

(f) Instruments that are required to be classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D of Ind AS 32.

This Indian Accounting Standard applies to recognised and unrecognised financial instruments. Recognised financial instruments include financial assets and financial liabilities that are within the scope of Ind AS 39. Unrecognised financial instruments include some financial instruments that, although outside the scope of Ind AS 39, are within the scope of this Indian Accounting Standard (such as some loan commitments).

This Indian Accounting Standard applies to contracts to buy or sell a non-financial item that are within the scope of Ind AS 39 (see paragraphs 57 of Ind AS 39).

Classes of Financial Instruments and Level of disclosure

When this Indian Accounting Standard requires disclosures by class of financial instrument, an entity shall group financial instruments into classes that are appropriate to the nature of the information disclosed and that take into account the characteristics of those financial instruments. An entity shall provide sufficient information to permit reconciliation to the line items presented in the balance sheet.

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