Tag: Financial Accounting Bangalore University BBA Notes

Bangalore University BBA Notes

Business Finance

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Unit 1 Introduction Financial Management {Book}
Meaning of Finance VIEW
Business Finance VIEW
Finance Function, Aims of Finance Function VIEW
Organization Structure of Finance Department VIEW
Financial Management VIEW
Goals of Financial Management VIEW VIEW
Financial Decisions VIEW
Role of a Financial Manager VIEW
Financial Planning VIEW
Steps in Financial Planning VIEW
Principles of Sound/Good Financial Planning VIEW
Factors influencing a sound financial plan VIEW

 

Unit 2 Financing Decision {Book}
Capital Structure: Meaning, Introduction VIEW
Factors influencing Capital Structure VIEW
Optimum Capital Structure VIEW
Computation & Analysis of EBIT, EBT, EPS VIEW
Leverages VIEW

 

Unit 3 Investment Decision {Book}
Investment Decision: Introduction VIEW
Meaning and Definition of Capital Budgeting, Features, Significance Process VIEW
Capital Budgeting Techniques: VIEW
Payback Period VIEW
Accounting Rate of Return VIEW
Net Present Value VIEW
Internal Rate of Return VIEW
Profitability index Simple Problems VIEW

 

Unit 4 Dividend Decision {Book}
Dividend Decision: Introduction, Meaning and Definition, Types VIEW
Bonus share VIEW
Factors determining dividend decision VIEW
Theories of dividend decisions: Walter Gordons Model VIEW
*Provisions under Companies act in related to Dividends VIEW

 

Unit 5 Working Capital Management {Book}
Concept of Working Capital VIEW
Significance of Adequate Working Capital VIEW
Evils of Excess or Inadequate Working Capital VIEW
Determinants of Working Capital VIEW
Sources of Working Capital VIEW
Working Capital Management Operating cycle VIEW
*Cash Management VIEW
*Receivables Management VIEW
*Inventory Management VIEW VIEW VIEW VIEW

 

Bangalore University BBA Notes

Financial Institutions and Regulatory Bodies

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Unit 1 An Overview of Financial System {Book}
Financial System Introduction, Meaning VIEW
Components of financial system VIEW
Financial institutions VIEW VIEW
Financial Market VIEW VIEW
Financial instruments VIEW VIEW
Financial Services VIEW VIEW
Impact of Financial System on Economic Development VIEW
Unit 2 Banking Institutions {Book}
Banking Institutions: Meaning, Constitution, Objectives VIEW
Banking Institutions Functions VIEW
Types: Schedule, Non-Schedule, Public, Private banks, foreign banks and Payment banks VIEW
Role of Commercial Banks VIEW
Investment Policy of Commercial banks VIEW
Banking Sector reforms VIEW
Unit 3 Non-Banking Institutions {Book}
Non-Banking Institutions: Meaning, Constitution, Objectives and Functions VIEW
NBFC’s Types VIEW
Nidhi Company, Chit funds, RNBC VIEW
Insurance, Pan shops and Payday lending VIEW
Unit 4 Developmental Institutions {Book}
Meaning, classifications, role, objectives, Functions and importance:
IDBI VIEW
SIDBI VIEW
ICICI VIEW
IFCL VIEW
SFC’s VIEW
LIC VIEW
GIC VIEW
EXIM VIEW VIEW
NABARD VIEW
IIBI VIEW
UTI VIEW
NBFC’s VIEW
NHB VIEW
SIDCO VIEW
Unit 5 Regulatory Bodies in India and Trends in Banking {Book}
Meaning, Regulatory bodies in India VIEW
RBI: Organization, Functions VIEW VIEW
SEBI Objectives and Functions VIEW VIEW
IRDA Objectives and Functions VIEW VIEW
PFRDA Objectives and Functions VIEW
Artificial Intelligence, Block chain, Big data, Robotic Process Automation, Cyber security and resilience, voice interfaces. VIEW

Bangalore University BBA Notes

Modern Marketing

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Unit 1 Introduction to Marketing and Services {Book}
Meaning and Definition Market VIEW
Marketing: Nature and Scope of Marketing VIEW
Goals of Marketing VIEW
Concepts of Marketing VIEW
Functions of Marketing VIEW
Importance of Marketing VIEW
Services: Meaning and Definition, Characteristics VIEW
Classification of services VIEW
Distinction between Goods marketing and Service marketing VIEW
Marketing mix. in service industry:
Product VIEW
Price VIEW
Promotion & Communication VIEW
Place VIEW
People or Physical evidence VIEW
Growth of service sector in India VIEW
Service processes VIEW
Designing the Service process VIEW
Services blueprint VIEW

 

Unit 2 Marketing Environment (Marco and Micro) {Book}
Marco: Demographic, Economic, Natural, Technological, Political, Legal and Socio-Cultural VIEW
Micro Customer: Supplier, Manufacturer Employees, Public and Community Competitors VIEW VIEW

 

Unit 3 Marketing Mix {Book}
Marketing Mix Meaning, Elements VIEW
Product VIEW
Product Mix VIEW
Product Lifecycle VIEW
Product Planning VIEW
New Product Development, Stages VIEW
Failure of New Product VIEW
Branding VIEW VIEW
Packing and Packaging VIEW
Pricing, Objectives VIEW VIEW
Factors influencing Pricing VIEW
Methods of Pricing VIEW
Physical Distribution: Meaning VIEW
Factors affecting Channel Selection VIEW
Types of Marketing Channels VIEW
Promotion: Meaning and Significance of Promotion VIEW
Personnel Selling and Advertising VIEW

 

Unit 4 Marketing Segmentation and Behaviour {Book}
Marketing Segmentation: Meaning and Definition VIEW
Bases for Market Segmentation VIEW
Requisites for sound Market Segmentation VIEW
Consumer Behaviour VIEW VIEW
Factors influencing Consumer Behaviour VIEW
Buying Decision Process VIEW

 

Unit 5 Recent Trends in Marketing {Book}
Introduction to e-business VIEW
Tele-marketing VIEW
M-Business VIEW
Green and Grey Marketing VIEW
Brown marketing VIEW
Digital Marketing: Advantages and Disadvantages VIEW
Relationship Marketing VIEW VIEW
Retailing VIEW
Virtual Marketing VIEW
Event Management VIEW
Viral Marketing VIEW
Reverse Marketing VIEW
Bangalore University B.com Notes / Bangalore University BBA Notes

Corporate Accounting

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Unit 1 Redemption of Shares and Debentures {Book}
Redemption of Share VIEW
Redemption of Debentures VIEW VIEW
Debentures 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 Share VIEW VIEW
Preparation of Balance Sheet (vertical forms) after Redemption VIEW
Extra Topic
**Distinction between Shares and Debentures VIEW
**Issue of Debentures, Over Subscription VIEW
**Issue of Debentures for Consideration other than Cash VIEW
**Issue of Debentures as a Collateral Security VIEW
**Terms of Issue of Debentures VIEW
**Interest on Debentures VIEW
**Writing off Discount/Loss on Issue of Debentures VIEW
**Redemption by Payment in Lump Sum, Open Market, Conversion VIEW
**Sinking Fund Method VIEW

 

Unit 2 Valuation of Goodwill {Book}
Meaning, Circumstances, Factors of Valuation of Goodwill VIEW
Methods of Valuation of Goodwill:
Average Profit Method of Valuation of Goodwill VIEW
Super Profit Method of Valuation of Goodwill VIEW
Capitalization of Super Profit average Profit Method of Valuation of Goodwill VIEW
Annuity Method of Valuation of Goodwill VIEW
Capitalization of Profit Method VIEW

 

Unit 3 Valuation of Shares {Book}
Meaning, Need for Valuation of Shares VIEW
Factors Affecting Valuation of Shares VIEW
Methods of Valuation:
Intrinsic Value Method of Shares VIEW
Yield Method of Shares VIEW
Earning Capacity Method of Shares VIEW
Fair Value of shares VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW

 

Unit 4 Company Final Accounts {Book}
Statutory Provisions regarding preparation of Company Final Accounts VIEW
Treatment of Special Items VIEW
Managerial Remuneration VIEW VIEW
Tax Deducted at source VIEW
Advance payment of Tax VIEW
Provision for Tax VIEW
Depreciation VIEW
Interest on debentures VIEW
Dividends VIEW
Rules regarding payment of Dividends VIEW
Transfer to Reserves VIEW
Preparation of Profit and Loss Account and Balance Sheet in vertical form VIEW

 

Unit 5 Holding Company Accounts {Book}
Introduction, Meaning of Holding Company VIEW
Introduction, Meaning of Subsidiary Company VIEW
Steps, Pre-Acquisition Profits, Post Acquisition Profits VIEW
Minority Interest VIEW
Cost of Control or Capital Reserve VIEW VIEW
Unrealized Profit, Mutual Indebtedness VIEW
Preparation of Consolidated Balance Sheet (As per AS21) under vertical format VIEW

 

Bangalore University B.com Notes

MK6.6 International Marketing Management

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Unit 1 International Marketing {Book}  
Meaning, Reasons and Motives for International marketing VIEW
International Marketing Decisions VIEW
Scope of Marketing Indian products abroad VIEW VIEW
**Benefits of International Marketing VIEW
**Different orientations of International Marketing VIEW
**Challenges in International Marketing VIEW

 

Unit 2 Nature and Scope of International Marketing {Book}  
Features of International Marketing VIEW
Need for international Trade VIEW
International Marketing Environment VIEW
The basis of International Trade VIEW
Theory of comparative cost, Modern Theories VIEW
Tariff and Non-Tariff barriers VIEW
WTO and its impacts VIEW VIEW
International Marketing Intelligence VIEW
Requirement and Sources of Information VIEW
Systems and marketing research VIEW
Problems in International Marketing research VIEW

 

Unit 3 Feature of International Marketing {Book}  
Feature of International Marketing VIEW
Identifying Foreign market VIEW
Product Scanning for exports VIEW
Export Distribution and Channels, Packaging VIEW
Overseas Market Research Pricing VIEW

 

Unit 4 International Product Decisions and Pricing {Book}  
International Product Decisions Product, Product mix. VIEW
Branding in International Product VIEW
Packaging Labeling in International Product VIEW
Product Communication Strategies VIEW VIEW
Exporters cost and Pricing Objectives VIEW VIEW
Methods and Approaches and Steps VIEW
Transfer pricing, Dumping VIEW
Information Requirements for pricing VIEW

 

Unit 5 International Distribution and Promotion {Book}  
International Channels System, Direct and Indirect Exports VIEW
  VIEW
Distributions Strategies VIEW VIEW
International Logistics VIEW
Marketing Environment and Promotion Strategy VIEW VIEW
International Marketing Communication mix VIEW
Export, Promotion, Organization Trade Fair and Exhibitions VIEW
Problems in International Marketing VIEW
Bangalore University B.com Notes

MK6.5 Retail Management

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Unit 1 Retail [Book]  
Retail Management VIEW
Retailing VIEW
Functions of Retailing VIEW
Types of Retailing VIEW
Forms of Retail Business Ownership VIEW
Retail Theories VIEW
Retail Business in India VIEW
Wheel of Retailing, Retail life cycle VIEW VIEW
Influencing Factors Present Indian Retail Scenario VIEW
International Perspective in Retail Business VIEW

 

Unit 2 Consumer Behaviour [Book]  
Consumer Behaviour VIEW
Buying Decision Process and its Implication on Retailing VIEW
Influence of Group on Buying Decisions Process VIEW
Individual Factors Affecting Consumer Behaviour VIEW
Customer Shopping Behaviour VIEW
Customer Service VIEW
Customer Satisfaction VIEW
Retail Planning Process VIEW
Factors to Consider in Preparing a Business Plan VIEW
Implementation VIEW
Risk Analysis VIEW

 

Unit 3 Store Location [Book]  
Choice of Store location VIEW
Factors Influencing Location of Store VIEW
Market Area Analysis VIEW
Trade area analysis, Rating Plan method, Site evaluation VIEW
Retail Operations: Stores Layout and Visual Merchandising VIEW
Stores Designing VIEW
Space Planning VIEW
Inventory Management VIEW
Merchandise Management VIEW
Category Management VIEW

 

Unit 4 Retail Marketing Mix [Book]  
Retail Marketing Mix VIEW
Product Decisions Related to Selection of Goods VIEW
Decisions Related to Delivery of Service VIEW
Pricing VIEW
Factors Influencing Pricing VIEW
Approaches to Pricing VIEW
Price Sensitivity VIEW
Value Pricing VIEW
Markdown Pricing VIEW
Place: Retail Store Location VIEW
SCM Principle VIEW
Retail Logistic VIEW
Computerized Replenishment System VIEW
Corporate Replenishment Policies VIEW
Promotion and their Setting Objectives VIEW
Retail Communication Effects VIEW
Promotional Mix VIEW
Human Resource Management in Retailing VIEW
Manpower Planning VIEW
Recruitment and Training VIEW VIEW
Compensation VIEW
Performance Appraisal Methods VIEW

 

Unit 5 [Book]  
Non-Store Retailing (E-Retailing) VIEW
The Impact of Information Technology in Retailing VIEW
Integrated Systems and Networking VIEW
Electronic Data Interchange (EDI) VIEW
Bar Coding VIEW
Electronic Article Surveillance VIEW
Electronic Shelf Labels VIEW
Customer Database Management System VIEW
Legal Aspect in Retailing VIEW
Social Issues in Retailing VIEW
Ethical Issues in Retailing VIEW
Bangalore University B.com Notes

FN6.6 International Financial Management

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Unit 1 Introduction to International Finance [Book]  
Introduction to International Finance, Components VIEW
Methods of Payment VIEW
Risks & Uncertainties in International Finance VIEW
Issues involved in International Business and Finance VIEW
International Monetary System VIEW
Recent Developments in International Finance VIEW
   
Home Currency, Foreign Currency VIEW
Direct Quote and Indirect Quote VIEW
Bid and Ask VIEW
Spot and Forward Rate VIEW
Appreciation and Depreciation VIEW
Cross Currency Rates VIEW

 

Unit 2 Foreign Exchange and Balance of Payments [Book]  
Introduction to Forex, Features & Objectives VIEW
Forex Market & its Intermediaries VIEW
ADR VIEW
Foreign Exchange Rate VIEW
Theories of Foreign Exchange Rate Determination VIEW
Exchange Rate Forecasting VIEW
Impact of exchange rate on BOP VIEW
Remedial measures taken by Government & Regulatory Authorities in India VIEW
Components of Balance of Payments VIEW
Disequilibrium in the Balance of Payments VIEW
Methods of Correction of Disequilibrium VIEW

 

Unit 3 Instruments in International Financial Markets [Book]  
International Financial Markets VIEW
Globalization of Capital Markets VIEW
Innovation in Foreign Securities VIEW
International Portfolio Management VIEW

 

Unit 4 Foreign Exchange Risk [Book]  
Foreign Exchange Risk VIEW VIEW
Meaning, Definition, Participants, Types of Exchange risks VIEW
Exchange Risks: Hedging, Forward, Future, Swaps Options VIEW
Valuation of Future and Swaps VIEW
Valuation of Options VIEW
Efficiency of the Exchange Market VIEW

 

Unit 5 International Financial Institutions and Liquidity [Book]  
The IMF VIEW
International Liquidity VIEW
Basket of Currencies, Special Drawing Rights (SDR) VIEW
World Bank VIEW
International Development Association VIEW
International Finance Corporation (IFC) VIEW
International Centre for Settlement of Investment Disputes (ICSID) VIEW
Multilateral Investment Guarantee Agency (MIGA) Objectives & Functions, Role in International Finance VIEW
Bangalore University B.com Notes / Bangalore University BBA Notes

FN6.5 Derivatives and Risk Management

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Unit 1 Risk Management [Book]  
Risk Management Introduction VIEW
Risk and Uncertainty VIEW
Classification of Risks, Scope, Objectives VIEW
Process VIEW
Role of Risk Management in Business VIEW
Introduction to Derivatives, Uses VIEW
Evolution of Derivatives, Characteristics, Functions VIEW
Participants VIEW
Types of Derivatives VIEW
Economic Benefits of Derivatives VIEW
Factor Contributing to the growth of Derivatives in India VIEW
Recent trendin Derivatives VIEW

 

Unit 2 Derivative Instruments [Book]  
Forward Contract Meaning & Definition, Features, Terminologies VIEW
Pricing of Forward Contract, Limitations VIEW
Explanation of Forward Contract with a simple example VIEW
   
Futures Contract Meaning & Definition, Terminologies, Participants VIEW
Types of Futures Contract VIEW
Futures v/s Forward Contract VIEW
Pricing of Futures:  
Theoretical Pricing of Derivatives VIEW
Cost of Carry Model VIEW
Explanation of Future Contract with a simple example VIEW
Futures Market in India Recent Developments VIEW
   
Options Contracts Meaning & Definition, Terminologies VIEW
Types of Options Contracts, Participants VIEW
Options v/s Futures v/s Forwards VIEW
Pricing of Options VIEW
Theoretical Pricing of Derivatives: VIEW
Black Sholes Model VIEW
Binomial Distribution Model VIEW
Explanation of Option Contract with a simple example VIEW
Option Market in India Recent Developments VIEW
   
Swaps Contracts Meaning & Definition, Terminologies, Types of Swaps Contract VIEW
Swaps v/s Options v/s Futures v/s Forwards VIEW
Participants, Pricing of Swaps, Back to Back Loan VIEW
LIBOR & MIBOR VIEW
Explanation of Swaps Contract with a simple example VIEW
Swaps Market in India Recent Developments VIEW

 

Unit 3 Speculation, Arbitration, Hedging [Book]  
Introduction, Meaning & Definition, Objectives, Functions, Types, Strategies VIEW
  VIEW VIEW
Hedging Introduction, Meaning & Definition, Objectives, Functions, Types, Strategies VIEW
Speculation v/s Arbitration v/s Hedging VIEW
Can Speculation / Arbitration / Hedging mitigate financial risk for Companies? VIEW

 

Unit 4 Speculation, Arbitration, Hedging {Book}  
Introduction, Meaning & Definition, Objectives, Functions, Types, Strategies, VIEW
Speculation v/s Arbitration v/s Hedging VIEW
Can Speculation / Arbitration / Hedging Mitigate financial risk for Companies? VIEW

 

Unit 5 Stock Exchanges in India {Book}  
Introduction, Meaning & Definition, Members of Stock Exchange VIEW VIEW
Brokers & Participants in Stock Exchange VIEW VIEW
Derivative Contracts in Stock Exchange VIEW VIEW
Demat account Introduction & Types of orders processing VIEW
Investment v/s Speculation VIEW
Practical exposure of Futures & Options Market traded in Indian Stock Exchanges VIEW
Bangalore University B.com Notes

Entrepreneurship and Ethics

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Unit 1 Entrepreneurship [Book]
Meaning, Definition and characteristics of Entrepreneurship VIEW
**Process of Entrepreneurship VIEW
**Barriers of Entrepreneurship VIEW
Meaning, Definition and characteristics of Entrepreneur VIEW
Functions of Entrepreneur VIEW VIEW
Factors influencing Entrepreneurship VIEW
Advantages and Disadvantages of Entrepreneurship VIEW
Qualities of an Entrepreneur VIEW
Types of Entrepreneurs VIEW
Brief history about successful entrepreneurs VIEW
Role of Artificial intelligence in Developing Enterprises VIEW

 

Unit 2 Micro, Small and Medium Enterprises [Book]
Meaning, Definition, investment limit of Micro, Small and Medium enterprise VIEW
Ownership Patterns of Micro, Small and Medium enterprise VIEW
Products and Services of MSME 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
Stages in setting up of MSME VIEW

 

Unit 3 Start-Ups [Book]
Meaning, Definition features types, Benefit and Limitation of startups VIEW
Players in the promotion of start ups VIEW VIEW
The role of incubation centers in grooming youngsters for startups VIEW
Objectives and Functions of incubation centers VIEW
Preparation of Business plan VIEW VIEW
Feasibility Reports: Financial, technical, marketing, product service, Legal VIEW
Causes for Success and Failure of start-ups in India VIEW
Start-ups India scheme, Features eligibility, Loan facilities matching grant VIEW
VIEW
Minimizing section imbalance through the promotion of startups in Urban and Rural India VIEW
Women entrepreneurs in startups VIEW VIEW VIEW

 

Unit 4 The Role of Banking and Financial Institutions in The Promotion of Entrepreneurs [Book]
Financial Assistance by Commercial banks to Entrepreneurs VIEW
VIEW
Financial Assistance by Co-operative banks to Entrepreneurs VIEW
Government Assistance through SFCs VIEW
SFCs VIEW
SIDBI VIEW
IFCI VIEW
Non-financial assistance from DIC, SISI, AWAKE, KVIC VIEW
Financial incentives for MSMEs and Tax Concessions VIEW VIEW
Assistance for obtaining Raw Material, Machinery, Land and Building and Technical Assistance VIEW
Industrial Estates: Role and Type VIEW

 

Unit 5 Ethics in Business [Book]
Meaning, Scope of Ethics of Business Ethics VIEW VIEW
Types of Business Ethics VIEW
Characteristics of Business Ethics VIEW
Factors influencing Business Ethics VIEW
Importance of Business Ethics VIEW
Ethics in Finance VIEW
Ethics in Production VIEW
Ethics in Marketing VIEW
Ethics in HR VIEW
Ethics in R&D VIEW
Bangalore University B.com Notes

Income Tax II

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Unit 1 Profits and Gains from Business or Profession [Book]
Meaning and Definition Business, Profession VIEW
Vocation VIEW
Expenses Expressly Allowed VIEW
Allowable Losses VIEW
Expenses Expressly Disallowed VIEW
Expenses Allowed on Payment Basis VIEW
Problems on Business relating to Sole Trader VIEW
Problems on Profession relating to Chartered Accountant, Advocate and Medical Practitioner VIEW

 

Unit 2 Capital Gains [Book]
Basis of Charge VIEW
Capital Assets, Transfer of Capital Assets VIEW
Computation of Capital Gains VIEW
Exemptions on Capital Gains U/S 54, 54B, 54D, 54EC, 54F VIEW
Problems on Capital Gains VIEW

 

Unit 3 Income from other Sources [Book]
Incomes VIEW
Heads of Income: Income from Salaries VIEW
Income from House & Property VIEW
Profits and gains of a Business or Profession VIEW
Income from Capital Gains VIEW
Taxable under the Head Other Sources VIEW
Securities, Kinds of Securities VIEW
Rules for Grossing Up VIEW
Ex-Interest Securities, Cum-Interest Securities, Bond Washing Transactions VIEW

 

Unit 4 Set Off and Carry Forward of Losses and Deductions from Gross Total Income [Book]
Provisions for Set-off and Carry forward of losses VIEW
Deductions u/s: 80 C, 80 CCC, 80 CCD, 80 D, 80 G, 80 GG, 80 GGA, and 80 U VIEW

 

Unit 5 Income Tax Authorities and Assessment of Individuals [Book]
Powers and Functions of CBDT, CIT, and AO VIEW
Assessment of Individuals VIEW
Provision for Set-off & Carry forward of losses VIEW
Computation of Total Income VIEW
Tax Liability of an Individual Assesses VIEW
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