Tag: Human capital Management B.com Notes

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
Bangalore University B.com Notes

MK5.6 Advertising & Media Management

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Unit 1 Introduction & Basic Concepts [Book]
History of Advertising VIEW
Advertising purpose VIEW
**Advertising functions VIEW
**Advertising Importance, Scope VIEW VIEW
**Advertising Features, benefit VIEW
Economic, Social & Ethical aspects of advertising VIEW
Advertising & the Marketing mix. VIEW VIEW
Advertising as a communication process VIEW
Types of Advertising VIEW
Major Institutions of advertising management VIEW

 

Unit 2 Advertising and Campaign Planning [Book]
Marketing Strategy VIEW
Situation analysis VIEW
Advertising plan VIEW VIEW
Advertising Objectives VIEW
DAGMAR approach VIEW
Advertising Strategy VIEW
Advertising Campaign VIEW
Advertising planning process VIEW

 

Unit 3 Creative Strategy & Advertising Budget [Book]
Creative approaches VIEW
The art of copywriting VIEW
Advertising copy testing VIEW
Creativity in Advertising communication VIEW
Motivational Approaches & Appeals VIEW
Advertising Budget process VIEW VIEW
Methods of determining advertising Appropriation VIEW
VIEW VIEW VIEW

 

Unit 4 Advertising Media Strategy [Book]
Role of media, Types of Media, Their Advantages and Disadvantages VIEW
Media Research VIEW
Media Advertising Decisions VIEW
Media Planning VIEW VIEW
Media Selection VIEW
Media Scheduling VIEW VIEW
Media Strategies VIEW

 

Unit 5 Advertising Effectiveness & Organizing Advertising Functions [Book]
Methods of measuring advertising effectiveness VIEW VIEW
Advertising Research VIEW
Structure & Functions of an advertising agency VIEW VIEW
Selection of advertising agency VIEW
Co-ordination of advertising agency VIEW
Advertising regulations VIEW
Internet advertising VIEW VIEW
Bangalore University B.com Notes

FN5.6 Strategic Financial management

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Unit 1 Strategic Decision-Making Framework [Book]  
Meaning of strategy, Strategic management VIEW VIEW
Linking financial strategy with corporate strategy VIEW
Strategic Decision Making Framework VIEW
Strategic Financial Management, Dynamics of Strategic Financial Management VIEW
Issues in Strategic Financial Management VIEW

 

Unit 2 Project Management from Financial Perspective [Book]  
Meaning of Project and Project management VIEW VIEW
Project Management from financial perspective VIEW
Product Life Cycle & Financial impact VIEW VIEW
Development of project reports, contents thereof VIEW VIEW
Sourcing of funds for a project VIEW VIEW
Traditional and alternative modes: VIEW VIEW
Private Equity VIEW
Hedge Fund VIEW
Venture Capital VIEW
Crowd source funding VIEW
Non Financial Institutional Funding VIEW
Corporate Finance needs for SME VIEW
Foreign Exchange Management VIEW VIEW
  VIEW VIEW

 

Unit 3 Corporate Valuation [Book]  
Corporate Valuation, Dynamics of Valuation VIEW
Approaches to Corporate Valuation VIEW
Discounted Cash Flow Approach: VIEW
Adjusted Book Value Approach VIEW
Comparable Company Approach VIEW
Capitalized Earning Approach: VIEW
Cost to Create Approach VIEW
Excess Earning Approach VIEW
Valuing specific intangible approach IPR, Brand, Human Capital VIEW
Concept of Economic Value Added VIEW
Concept of Realizable Value & Replacement Value VIEW

 

Unit 4 Management of Interest Rate Exposure [Book]  
Nature and Measurement of Interest Rate Exposure VIEW VIEW
Forward Rate Agreements (FRAS) VIEW
Interest Rate Options VIEW
Interest Rate Caps, Floors and Collars VIEW
Valuation of Interest Rate Options VIEW
Options on Interest Rate Futures VIEW VIEW
Interest Rate Swaps VIEW

 

Unit 5 Corporate Governance & Risk Management [Book]  
Corporate Governance VIEW VIEW
Risk Management VIEW VIEW
Fundamentals of Corporate Governance VIEW
Governance Model VIEW
Roles of Audit Committees VIEW VIEW
Internal Control VIEW VIEW
Internal Audit VIEW
External Auditor VIEW
Linkages between Governance, Risk Management & Audit VIEW
Bangalore University B.com Notes

FN5.5 Corporate Financial Management

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Unit 1 Financial Management and Corporate Strategy [Book]  
Financial Management VIEW VIEW
Financial Policy VIEW
Corporate Strategy VIEW
Levels of Strategies Corporate level, Business level, Functional level VIEW
Financial Planning VIEW VIEW VIEW
Interface of financial policy VIEW
Strategic management VIEW VIEW VIEW

 

Unit 2 Capital Budgeting Risk and Uncertainty {Book}  
Capital Budgeting Process VIEW
**Capital Budgeting Method VIEW VIEW
  VIEW VIEW
Risk Analysis VIEW
Meaning of Risk and Uncertainty VIEW VIEW
Measuring Risk VIEW VIEW
Probability Approach VIEW
Standard Deviation of Cash Flows VIEW
Certainty Equivalent Approach VIEW
Risk Adjusted Discount rate VIEW VIEW
Sensitivity Analysis VIEW
Decision tree analysis VIEW VIEW
Managing Strategic Investment Decisions VIEW

 

Unit 3 Financing Decisions {Book}  
Financing Decisions VIEW
Capital Structure VIEW
Equity & Debt in capital structure VIEW VIEW VIEW
Capital Structure theories VIEW
Net Income Approach, Net Operating Income approach, MM Approach (Modern view) VIEW
WACC Approach (Traditional view) VIEW
Tips to Make Smarter Strategic Financial Decisions VIEW

 

Unit 4 {Book}  
Dividend Decisions, Establishing a dividend policy VIEW
Dividend theories VIEW
Relevance Theory, Walter’s Valuation Model, Gordon’s growth Model, Modigliani and Miller’s Model VIEW
Irrelevance Theory: Residual Theory, Tax differential theory, Gordon & Linter’s Theory VIEW

 

Unit 5 Investment Decision {Book}  
Investment Decision VIEW VIEW
Investing Surplus Funds VIEW
Financing Short-Term Deficits VIEW
Centralized versus Decentralized Cash Management VIEW
Bangalore University B.com Notes

AC 5.5 Advanced Accounting

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Unit 1 {Book}
Business of Banking companies VIEW
Some important provisions of Banking Regulation Act of 1949, Brokerage, Discounts, Statutory Reserves, Cash Reserves VIEW
Minimum capital and reserves, Restriction on commission VIEW
Books of accounts VIEW
Special features of bank accounting VIEW
Final Accounts, Balance Sheet and Profit and Loss account VIEW
VIEW
Interest on Doubtful debts VIEW VIEW
Rebate on bill Discounted VIEW
Acceptance, Endorsement and Other obligations VIEW
Problems as per new provisions

 

Unit 2 Accounts of Insurance Companies {Book}
(a) Life insurance: Accounting concepts relating to life insurance companies VIEW
Preparation of Final accounts of life insurance companies VIEW
Revenue account and Balance sheet VIEW
(b) General insurance: Meaning Accounting concepts VIEW
Preparation of Final accounts VIEW

 

Unit 3 Inflation Accounting {Book}
Need, Meaning, Definition Importance, Role, Objectives, Merits, and Demerits of Inflation Accounting VIEW
Problems on Current purchasing power method (CPP) VIEW
Current cost accounting method (CCA) VIEW

 

Unit 4 Farm Accounting  {Book}
Meaning, Need and Purpose, Characteristics of farm accounting VIEW
Nature of Transactions, Cost and revenue VIEW
Apportionment of common cost VIEW
By product costing VIEW
Farm Accounting, Recording of transactions, problems VIEW

 

Unit 5 Investment Accounting {Book}
Introduction, Nature of Investment Accounting VIEW
Investment Ledger VIEW
Different terms used; Cum dividend or Interest and ex- dividend or interest VIEW
Securities VIEW VIEW
Bonus Shares VIEW VIEW
Right Shares VIEW VIEW
Procedures of Recording shares VIEW
Bangalore University B.com Notes

Auditing and Reporting

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Unit 1 {Book}  
Auditing, Types of Audits, Advantages of Auditing VIEW
Differences between Accountancy and Auditing VIEW
Preparation before Commencement of New Audit VIEW
Audit Notebook VIEW
Audit Working Papers VIEW
Audit Program VIEW
Recent Trends in Auditing VIEW
Nature & Significance of Tax Audit VIEW
Cost Audit VIEW
Management Audit VIEW
Forensic Audit VIEW
Tally ERP 9 Auditors Edition: Introduction, Features, Characteristics VIEW
Tally.Net: Features, Requirements for remote connectivity Access information via SMS VIEW
Safeguard Data Automated Backup and Recovery VIEW
E-Auditing-meaning, uses and limitations VIEW
Auditing the Auditors VIEW

 

Unit 2 {Book}  
Internal Control VIEW
Internal Check Meaning, Objectives and Fundamental Principles VIEW
Internal Check as Regards VIEW
Wage Payments VIEW
Cash Sales VIEW
Cash purchases VIEW
Internal Audit Meaning, Advantages and Disadvantages of Internal Audit VIEW
Differences between Internal Check and Internal Audit VIEW
E- Applications in internal control and check VIEW

 

Unit 3 {Book}  
Vouching Meaning, Definition, Importance, Objective, Characteristics and Source VIEW
Routine Checking and Vouching VIEW
Voucher, Types of Vouchers VIEW
Vouching of Receipts: Cash Sales, Receipts from Debtors VIEW
Proceeds of the sale of Investments VIEW
Vouching of Payments: Cash Purchases VIEW
Payment to Creditors VIEW
Deferred Revenue Expenditure VIEW
E-Vouching, Uses and Limitations VIEW

 

Unit 4 {Book}  
Meaning and Objectives of verification and valuation VIEW
Position of an Auditor as regards the Valuation of Assets VIEW
Verification and Valuation of different Items: Land & Building, Plant & Machinery VIEW
Goodwill Investments VIEW
Stock in Trade VIEW
Liabilities and Bills Payable VIEW
Sundry Creditors VIEW
Contingent Liabilities VIEW

 

Unit 5 {Book}  
Company Auditor Appointment VIEW
Company Auditor Qualification VIEW
Powers, Duties and Liabilities VIEW VIEW
Professional Ethics of an Auditor VIEW
Audit of Educational Institutions VIEW
Audit of Insurance Companies VIEW
Audit of Cooperative Societies VIEW
Institutions for Auditing:  
Central Vigilance Commission (CVC) VIEW
Comptroller and Auditor General of India (CAG) VIEW
State Accountant and Auditor General (SAG) VIEW
Role and functions in Public Account Audits VIEW

 

Bangalore University B.com Notes

Cost Management

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Unit 1 Cost Control and Cost Reduction {Book}  
Meaning of Cost control and Cost Reduction VIEW
Areas covered by cost control and cost reduction VIEW
Product Design VIEW
Target costing VIEW
Value Analysis VIEW
Value engineering VIEW
Value chain analysis VIEW
Business Process Re- Engineering VIEW
Pareto Chart VIEW

 

Unit 2 Marginal Costing {Book}  
Absorption costing VIEW
Cost classification VIEW
Under Absorption Costing VIEW
Meaning and Definition of marginal costing VIEW
Absorption Costing V/s Marginal Costing VIEW
Need for Marginal Costing, Against and in favour of marginal costing VIEW
Marginal cost equation VIEW
Uses and Limitations of Marginal Costing VIEW
Break even analysis VIEW
Problems on Break Even Analyses VIEW

 

Unit 3 Standard Costing {Book}  
Historical costing VIEW
Introduction Meaning & Definition of Standard Cost and Standard Costing, Advantages & Disadvantages of Standard Costing VIEW
Preliminaries in establishing system of Standard Costing VIEW
Variance Analysis VIEW VIEW
Material Variance VIEW
Labour Variance VIEW
Overhead Variance VIEW
Problems on Material Variances and Labour Variances VIEW

 

Unit 4 Budgetary Control {Book}  
Introduction, Meaning & Definition of Budget and Budgetary Control VIEW
Objectives, Essential requirements, Advantages and Disadvantages of Budgetary Control VIEW
Meaning, Types of Functional Budgets VIEW
Meaning, Types of Flexible Budgets VIEW
Meaning, Types of Cash Budgets VIEW
Meaning, Types of Sales budget VIEW
Meaning, Types of Production budget VIEW
Problems on Flexible budgets and Cash budgets VIEW

 

Unit 5 Activity Based Costing {Book}  
Activity Based Costing, Weakness of conventional system concept of ABC VIEW
Kaplan and Cooper’s Approach, Cost drivers and cost pools VIEW
Allocation of overheads under ABC VIEW
Characteristics of ABC VIEW
Steps in the implementation of ABC VIEW
Benefits from adaptation of ABC system VIEW
Difficulties faced by the industries in the successful implementation of ABC VIEW

 

Bangalore University B.com Notes

Income Tax I

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Unit 1 Introduction to Income Tax {Book}
Brief history of Indian Income Tax VIEW
Legal Framework:
Types of taxes VIEW
Cannons of taxation VIEW
Definitions:
Assessment, Assessment year, Income, Agricultural income, Assesses, Person, Casual income VIEW
Previous year including exception VIEW
Gross total income, Total income VIEW
Scheme of taxation VIEW
Meaning and Classification of Capital and Revenue VIEW

 

Unit 2 Residential Status {Book}
Residential status of an Individual’s, Determination of Residential status VIEW
Incidence of tax-problems on computation of Gross total Income VIEW

 

Unit 3 Exempted incomes {Book}
Introduction, exempted incomes U/S 10. Only in the hands of individuals VIEW

 

Unit 4 Income from Salary {Book}
Meaning, definitions, basis of charge, Advance salary, Arrears of salary, encashment of earned leave VIEW
All allowances VIEW
Perquisites VIEW
Profits in lieu of salary VIEW
Provident fund VIEW
Gratuity VIEW VIEW
Commutation of pension VIEW
Deductions from salary U/S 16 VIEW
Problems on computation of Salary income VIEW

 

Unit 5 Income from House property {Book}
Income from House property VIEW
Basis of charge VIEW
Deemed owners, Composite rent VIEW
Exempted income from house property VIEW
Annual value VIEW
Determination of Annual value, treatment of unrealized rent, loss due to Vacancy, Deductions from Annual value U/S 24 VIEW
Problems on computation of income from house property VIEW

 

Bangalore University B.com Notes

E-Business & Computerized Accounting

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Unit 1 E-Business {Book}
Introduction, e-Commerce Definition VIEW
History of e-commerce VIEW
Difference between e-Commerce and e-Business VIEW
e-Commerce v/s Traditional Commerce VIEW
Strengths, Weakness, Opportunities of e-Commerce VIEW
Challenges of e-Commerce VIEW
E-Commerce Business models; B2G, C2G VIEW
B2C VIEW
B2B VIEW
C2B VIEW
C2C VIEW
Types of e-commerce Business Revenue Models VIEW

 

Unit 2 e-Payments Mechanisms {Book}
e-Payment requirements, Meaning, and Importance VIEW
App based e-payment systems VIEW
M-Wallet Payments VIEW
Card based payment Credit card, Debit card and Different types of cards VIEW VIEW
Net Banking VIEW
M-Banking VIEW
NEFT and RTGS VIEW
Cheque Truncation System (CTS) VIEW
Payment through BiT-Coin (Not accepted in INDIA)
Cybercrimes in e-payments VIEW
Risks and Protection in e-payments VIEW
cyber laws and cyber police stations VIEW
Digital signature usage and Legal provisions VIEW
E-payment in Paperless society, Significance VIEW VIEW

 

Unit 3 Introduction of Tally and SAP {Book}
Meaning of Tally software, Features, Advantages VIEW
Required Hardware of Tally software VIEW
Introduction to SAP Meaning, features, configuration advantages and limitations VIEW
SAP in finance, SAP in Marketing, SAP in HR

 

Unit 4 Gateway of Tally {Book}

 

Unit 5 Reports in Tally {Book}

 

Bangalore University B.com Notes

Costing Methods

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Unit 1 Job and Batch Costing {Book}
Job Costing: Meaning, prerequisites, Job costing procedures, Features, objectives, applications, advantages and disadvantages of Job costing VIEW
Batch Costing Meaning, Advantages, Disadvantages VIEW
Determination of economic Batch Quantity VIEW
Comparison between Job and Batch Costing VIEW

 

Unit 2 Process costing {Book}
Introduction, meaning and definition, Features of Process Costing VIEW
Comparison between Job costing and Process Costing VIEW
Applications, Advantages and Disadvantages of Process Costing VIEW
Treatment of normal loss, Abnormal loss and Abnormal gain VIEW
Rejects and Rectification – Joint and by-products costing problems under reverse cost method VIEW

 

Unit 3 Contract Costing {Book}
Meaning, Features, Applications of Contract costing VIEW
Similarities and Dissimilarities between Job and Contract costing VIEW
Procedure of Contract costing VIEW
Profit on incomplete contracts VIEW

 

Unit 4 Operating Costing {Book}
Introduction, Meaning and application of Operating Costing VIEW
Power house costing or Boiler house costing VIEW
Canteen or Hotel costing VIEW
Hospital costing and Transport Costing, Problems VIEW

 

Unit 5 Output Costing {Book}
One Operation (Unit or Output) Costing VIEW
Collection of Costs VIEW
Tenders or Quotations VIEW
Treatment of Scrap VIEW
Production Account VIEW
Difference between a Production Account and a Cost Sheet VIEW

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