Tag: Industrial Relations Mumbai University BMS Notes

University of Mumbai BMS Notes

Principles of a good Industrial Relations

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The term ‘Industrial Relations’ comprises “Industry” and “relations”. Industry means any productive activity in which an individual is engaged. It includes:

(a) Primary activities like agriculture, fisheries, plantation, forestry, horticulture, mining etc. etc.

(b) Secondary activities like manufacturing, construction, trade, transport, commerce, banking, communi­cation etc.

Industrial relation aims at building a strong relation between the employees and the employer as well as among the employees themselves. A strong industrial relation ensures protection of employee’s interest and successful attainment of organisational objectives in smooth and efficient manner.

Industrial relations are the relationships between employees and employers within the organizational settings. It looks at the relationship between management and workers, particularly groups of workers represented by a union. Industrial relations are basically the interactions between employers, employees and the government, and the institutions and associations through which such interactions are mediated.

Principles

  • All employees be treated equally in the organisation. No discrimination should be practised in enforcing the policies and rules of the organisation.
  • Workers should be given reasonable remuneration for their work. It will lead to contentment among them and contribute to industrial peace.
  • Sense of belonging to organisation is created among workers when they get opportunity of participation in management. Their morale is boosted. It leads to good industrial relations.
  • Industrial disputes should be a resolved by collective bargaining between trade unions and employers’ associations. Legal methods be used only if all other measures fail.
  • Frank and free exchange of views between Trade Unions and Employers’ associations.
  • In order to establish good industrial relations there should be desire for mutual co-operation between trade unions and management associations.
  • There should be effective communication between workers and managements for good industrial relations. In this case, there will be minimum conflicts between them.
  • Human treatment be meted out to the workers. Such a treatment will go a long way to make good industrial relations.
Bangalore University B.com Notes / Bangalore University BBA Notes

A&FN3 Costing Methods and Techniques

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Unit 1 Job and Batch Costing [Book]  
Meaning of Costing Methods VIEW
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
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 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 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
Classification of costs, Collections of costs VIEW
Ascertainment of Absolute Passenger Kilometers, ton kilometers- Problems VIEW

 

Unit 4 Activity Based Costing [Book]  
Activity Based Costing Meaning VIEW VIEW
Differences between Traditional and Activity based costing VIEW
Characteristics of ABC VIEW
Cost drives and cost pools VIEW
Product costing using ABC system: Uses, Limitations VIEW
Steps in implementation of ABC VIEW

 

Unit 5 Output Costing [Book]  
Output Costing Meaning, Nature, Methodology VIEW
Methods of Establishment of cost VIEW
Just in Time (JIT): Features, Implementation and benefits VIEW
Bangalore University BBA Notes

Income Tax – 2

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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 BBA Notes

MK&HR2 Performance Management

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Unit 1 Introduction to Performance Management [Book]
Performance Management VIEW VIEW
Performance Evaluation VIEW
Evolution of Performance Management VIEW
Definitions and Differentiation of Terms Related to Performance Management VIEW
What a Performance Management System Should Do VIEW
**Pre-Requisites of Performance Management VIEW
Importance of Performance Management VIEW
Linkage of Performance Management to Other HR Processes VIEW

 

Unit 2 Process of Performance Management [Book]
Overview of Performance Management Process VIEW VIEW
Performance Management Process VIEW
Performance Management Planning Process VIEW
Mid-cycle Review Process, End-cycle Review Process VIEW
Performance Management Cycle at a Glance VIEW

 

Unit 3 Mechanics of Performance Management Planning and Documentation [Book]
The Need for Structure and Documentation VIEW
Manager’s, Employee’s Responsibility in Performance Planning Mechanics and Documentation VIEW
Mechanics of Performance Management Planning and Creation of PM Document: VIEW
Performance Appraisal: Definitions and Dimensions of PA, Limitations VIEW
Purpose of Performance Appraisal and Arguments against Performance Appraisal, Importance of Performance Appraisal VIEW
Characteristics of Performance Appraisal VIEW
Performance Appraisal Process VIEW

 

Unit 4 Performance Appraisal Methods [Book]
Performance Appraisal Methods VIEW
Traditional Methods, Modern Methods, 360 models VIEW
Performance Appraisal 720 models VIEW
Performance Appraisal of Bureaucrats; A New Approach VIEW

 

Unit 5 Issues in Performance Management [Book]
Issues in Performance Management VIEW
Role of Line Managers in Performance Management VIEW
Performance Management and Reward Concepts VIEW
Linking Performance to Pay a Simple System Using Pay Band VIEW
Linking Performance to Total Reward VIEW
Challenges of Linking Performance and Reward VIEW
Facilitation of Performance Management System through Automation VIEW
Ethics in Performance Appraisal VIEW
Bangalore University BBA Notes

MK&HR1 Consumer Behavior and Marketing Research

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Unit 1 Introduction to Consumer Behaviour [Book]
Introduction to Consumer Behaviour; Definition of Consumer behavior, Consumer and Customer VIEW
VIEW
Buyers and Users: A Managerial & Consumer perspective VIEW
Need to study Consumer Behaviour VIEW VIEW VIEW
Applications of Consumer behaviour knowledge VIEW
Current trends in Consumer Behaviour VIEW
Market Segmentation & Consumer behaviour VIEW VIEW VIEW

 

Unit 2 Online Buying Consumer Behaviour [Book]
Introduction to Online Buying Behaviour VIEW
Meaning and Definition of Online Buying Behaviour VIEW
Reasons for Buying Through Online Channel VIEW
Consumer Decision making Process towards Online shopping VIEW
Factors Affecting Consumer Behaviour VIEW VIEW

 

Unit 3 Consumer Satisfaction & Consumerism [Book]
Concept of Consumer Satisfaction VIEW
Working towards enhancing Consumer satisfaction VIEW
Sources of Consumer Dissatisfaction VIEW
Dealing with Consumer complaint VIEW VIEW
Concept of Consumerism VIEW
Consumerism in India; The Indian consumer VIEW
Reasons for growth of consumerism in India VIEW
Consumer protection Act 1986 VIEW VIEW

 

Unit 4 Marketing Research Dynamics [Book]
Introduction, Meaning of Research, Research Characteristics VIEW
Various Types of Research VIEW
Marketing Research and its Management VIEW
Nature and Scope of Marketing Research VIEW
Marketing Research in the 21st Century (Indian Scenario) VIEW
Marketing Research: Value and Cost of Information VIEW

 

Unit 5 Methods of Data Collection and Research Process [Book]
Methods of Data Collection VIEW VIEW
Introduction, Meaning and Nature of Secondary Data VIEW
Advantages of Secondary Data, Drawbacks of Secondary Data VIEW
Types of Secondary Data, Primary Data and its Types VIEW
Research Process: An Overview VIEW
Formulation of a Problem VIEW VIEW
Research Methods VIEW VIEW
Research Design VIEW VIEW
Data Collection Methods VIEW VIEW
Sample Design VIEW VIEW
Data Collection VIEW VIEW
Data Analysis VIEW VIEW
Data Interpretation VIEW
Report Writing VIEW VIEW
VIEW VIEW VIEW
Bangalore University B.com Notes / Bangalore University BBA Notes

A&FN2 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 BBA Notes

Financial Analysis and Reporting

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Unit 1 Introduction to Management Accounting {Book}  
Management Accounting Meaning VIEW
**Management Accounting Meaning Definition, Nature and Scope VIEW
**Objectives of Management Accounting VIEW
**Limitations of Management Accounting VIEW
**Tools & Techniques of Management Accounting VIEW
**Role of Management Accountant VIEW
**Relationship between Financial Accounting and Management Accounting VIEW
**Relationship between Cost Accounting and Management Accounting VIEW
   
Financial analysis Introduction, Meaning, Definition, Objectives Nature and Scope, Advantages and Limitation VIEW
Role of Financial Analyst VIEW
Comparative statements VIEW
Comparative income statement VIEW
Comparative Balance Sheet VIEW
common size statements VIEW
Common size income statement VIEW
Sheet Trend percentages VIEW

 

Unit 2 Ratio Analysis {Book}  
Meaning and Definition of Ratio, Uses & Limitations VIEW
Classification of Ratios VIEW
Meaning and Types of Ratio Analysis VIEW
Calculation of Liquidity Ratios VIEW
Profitability Ratios VIEW
Solvency Ratios VIEW
Preparation of Trading Account VIEW
Preparation of Profit & Loss Account VIEW
Preparation of Balance Sheet VIEW

 

Unit 3 Fund Flow Analysis {Book}  
Meaning and Concept of Fund flow analysis VIEW
Meaning and Definition of Fund Flow Statement VIEW
Uses and Limitations of Fund Flow Statement VIEW
**Differences between Cash Flow Statement and Fund Flow Statement VIEW
Procedure for preparation of Fund Flow Statement VIEW
Statement of changes in Working Capital VIEW
Statement of Funds from Operations VIEW
Statement of Sources and Applications of Funds VIEW

 

Unit 4 Cash Flow Analysis {Book}  
Meaning and Definition of Cash Flow Statement VIEW
Differences between Cash Flow Statement and Fund Flow Statement VIEW
Uses of Cash Flow Statement VIEW
Limitations of Cash Flow Statement VIEW
Concept of Cash and Cash Equivalents VIEW
Provisions of Ind AS-7 (old AS 3) VIEW
Procedure for preparation of Cash Flow Statement, Investing, Operating, Financing Activities VIEW
Preparation of Cash Flow Statement according to Ind AS-7 VIEW

 

Unit 5 Management Reporting {Book}  
Meaning of Management Reporting VIEW
Requisites of a Good Reporting System VIEW
Principles of Good Reporting System VIEW
Kinds of Reports VIEW
Drafting of Reports under different Situations VIEW
Bangalore University BBA Notes

Entrepreneurship Development and Star-ups

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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 Artificial Intelligence {Book}  
Meaning and Definition, Benefits and Risks of Artificial intelligence VIEW
Future progress in Artificial Intelligence VIEW
AI based Startups issues Challenges and Prospects VIEW
Role of artificial intelligence in developing Enterprises VIEW
Bangalore University BBA Notes

Income Tax – 1

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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 BBA Notes

Advanced Corporate Accounting

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Unit 1 Underwriting of Shares {Book}
Meaning, Underwriting Agreements VIEW
Underwriting commission VIEW
Underwriter functions VIEW
Underwriter Advantages VIEW
Types of underwriting VIEW
Marked and unmarked applications VIEW
Underwriting Process 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}
Internal Reconstruction Meaning, Objective, Procedure VIEW
Form of Reduction VIEW
Passing of Journal Entries for Internal Reconstruction VIEW
Preparation of Reconstruction accounts VIEW
Preparation of Balance Sheet after Reconstruction (Vertical Format) VIEW

 

Unit 4 Liquidation of Companies {Book}
Liquidation of Companies Meaning, Types of Liquidation VIEW VIEW VIEW
Order of Payment 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
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 Forensic accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Public expenditure accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Social Responsibility Accounting VIEW
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