Office Organization and Management Bangalore University BBA 1st Semester NEP Notes

HR5.5 Performance Management

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

Visual Merchandising, Principles, Strategies, Significance, Challenges, Trends

Visual Merchandising is a powerful and dynamic aspect of retail that involves the strategic presentation of products and the overall store environment to engage customers and enhance the shopping experience. It goes beyond the arrangement of products on shelves to encompass a holistic approach that considers aesthetics, branding, and customer psychology.

Visual merchandising is a dynamic and influential aspect of the retail landscape, contributing to the overall success of a store by shaping the customer experience, reinforcing brand identity, and driving sales. Embracing principles such as balance, storytelling, and color psychology, retailers can create visually stunning environments that resonate with customers on both emotional and practical levels. Strategic use of window displays, in-store arrangements, digital integration, and seasonal themes enhances the store’s appeal and keeps it relevant in a competitive market.

As retail continues to evolve, the role of visual merchandising remains paramount in capturing the attention of today’s discerning consumers. By staying attuned to market trends, incorporating sustainable practices, and embracing innovative technologies, retailers can create memorable and immersive shopping experiences that foster customer loyalty and set their brand apart in a visually saturated marketplace. Visual merchandising is not just about arranging products; it’s an art form that transforms retail spaces into compelling and inviting destinations, making every visit a unique and delightful experience for customers.

Principles of Visual Merchandising:

  • Balance and Harmony:

Visual merchandising aims to create a sense of balance and harmony in the store environment. This involves the strategic placement of products and displays to ensure that the overall visual composition is appealing and not overwhelming. Achieving balance enhances the aesthetic appeal of the space and contributes to a positive customer experience.

  • Focal Points:

Creating focal points within the store draws the customer’s attention to specific areas or products. These points serve as visual anchors and are strategically designed to guide the customer’s gaze. Focal points can be achieved through eye-catching displays, innovative product arrangements, or thematic elements that stand out amidst the surrounding environment.

  • Color Psychology:

Colors evoke emotions and influence customer behavior. Visual merchandisers leverage color psychology to create specific atmospheres within the store. For example, warm colors like red and orange can stimulate energy and excitement, while cool colors like blue and green evoke a sense of calm. Consistent color schemes contribute to brand identity and help establish a cohesive visual language.

  • Storytelling through Merchandising:

Visual merchandising is a storytelling tool that communicates the brand’s narrative to customers. By arranging products in a narrative sequence or thematic display, retailers can convey a lifestyle or a specific message. This storytelling approach engages customers on an emotional level, fostering a connection between the brand and the consumer.

  • Seasonal and Trend Integration:

Adapting visual merchandising to reflect seasonal changes and current trends keeps the store dynamic and relevant. Seasonal displays and trend-driven arrangements not only capture customer interest but also convey that the store is attuned to the evolving preferences of its clientele.

Strategies for Effective Visual Merchandising:

  1. Window Displays:

Window displays are a crucial component of visual merchandising, serving as the first point of contact between the store and potential customers. A well-designed window display captures attention, communicates the brand’s identity, and entices passersby to enter the store. Seasonal themes, storytelling, and innovative product arrangements are commonly employed in window displays.

  • Planograms:

Planograms are visual representations of how products should be arranged on shelves and displays. They ensure a cohesive and organized presentation of merchandise, making it easy for customers to navigate the store. Planograms consider factors such as product categories, spacing, and promotional areas, contributing to a visually pleasing and shopper-friendly environment.

  • In-Store Displays:

Strategically placed in-store displays can highlight specific products, promotions, or thematic collections. Endcaps, freestanding displays, and interactive installations are effective in catching the customer’s eye and encouraging exploration. These displays contribute to a dynamic and engaging shopping experience.

  • Digital Integration:

Incorporating digital elements into visual merchandising adds a modern and interactive dimension to the retail environment. Digital signage, interactive screens, and augmented reality (AR) displays can provide additional product information, showcase virtual try-ons, and offer immersive brand experiences. This integration aligns with the expectations of tech-savvy consumers.

  • Lighting Techniques:

Lighting is a powerful tool in visual merchandising, influencing the ambiance and highlighting specific areas or products. Well-executed lighting enhances the visibility of merchandise, contributes to the store’s overall atmosphere, and creates a sense of drama or focus. Considerations include the intensity, color temperature, and direction of lighting.

  • Seasonal Decor and Themes:

Adapting the store’s visual elements to reflect seasons, holidays, or specific themes adds a dynamic and festive touch. Seasonal decor not only keeps the store environment fresh and exciting but also encourages repeat visits from customers anticipating new and themed displays.

Significance of Visual Merchandising:

  • Enhanced Customer Experience:

Visual merchandising plays a pivotal role in shaping the customer experience. A well-designed and aesthetically pleasing store environment contributes to a positive and memorable shopping journey. Engaging displays, thoughtful arrangements, and a visually appealing ambiance create a sense of excitement and satisfaction for customers.

  • Brand Identity and Recognition:

Consistent visual merchandising reinforces brand identity and helps customers recognize and connect with a brand. From color schemes to thematic elements, the visual language employed in merchandising communicates the essence of the brand. This recognition fosters brand loyalty and encourages repeat business.

  • Increased Sales and Impulse Purchases:

Strategic visual merchandising has a direct impact on sales. Eye-catching displays, well-organized product arrangements, and effective signage influence customer behavior and purchasing decisions. By creating an environment that encourages exploration and showcases products effectively, retailers can stimulate impulse purchases and increase overall sales.

  • Differentiation in a Competitive Market:

In a saturated retail landscape, visual merchandising serves as a key differentiator. A unique and visually appealing store sets a brand apart from competitors and attracts attention. Creativity in presentation, innovative displays, and a curated aesthetic contribute to a distinctive brand image that resonates with customers.

  • Adaptability to Market Trends:

Visual merchandising allows retailers to stay agile and adapt to changing market trends. Whether incorporating seasonal themes, aligning with cultural events, or responding to emerging consumer preferences, a flexible visual merchandising strategy ensures that the store remains relevant and resonates with the target audience.

Challenges in Visual Merchandising:

  • Consistency across Channels:

Maintaining consistency in visual merchandising across physical stores, online platforms, and other channels can be challenging. Achieving a unified brand image requires coordination and attention to detail.

  • Balancing Innovation and Brand Identity:

Striking a balance between innovative displays and adherence to brand identity can be a challenge. While creativity is essential, it should align with the overarching brand message.

Trends in Visual Merchandising:

  • Sustainability in Merchandising:

Increasing consumer awareness of sustainability has led to a trend in eco-friendly visual merchandising. Use of recyclable materials, minimalistic displays, and emphasis on sustainable practices align with contemporary values.

  • Interactive and Immersive Experiences:

Retailers are increasingly incorporating interactive and immersive experiences into visual merchandising. Augmented reality (AR), virtual reality (VR), and interactive displays create engaging environments for customers.

  • Personalization:

Customizing visual displays based on customer data and preferences enhances the personalization of the shopping experience. Tailoring displays to specific customer segments contributes to a more targeted and effective strategy.

Influencing Customers through Visual Merchandising:

  • Window Displays

Window displays serve as the first point of engagement for potential customers. Creative, thematic, and eye-catching displays can attract passersby into the store. They set the tone for the brand and hint at what’s to come inside.

  • Store Layout and Flow

A well-thought-out store layout guides customers through the space, ensuring they encounter key products and displays. The layout should facilitate a logical and enjoyable shopping experience, encouraging exploration and discovery.

  • Product Grouping

Grouping related products together, known as “product storytelling,” can inspire customers to purchase additional items that complement their initial choice. This approach can also help in highlighting new collections or promoting seasonal items.

  • Lighting

Effective lighting highlights products, creates ambiance, and directs customers’ attention to key areas within the store. Different lighting techniques can be used to accentuate certain products or create a particular mood that aligns with the brand image.

  • Color Psychology

Colors can significantly influence consumer behavior and emotional responses. Using colors effectively in visual merchandising can attract attention, evoke emotions, and impact buying decisions. For instance, red can create a sense of urgency, while blue can evoke trust.

  • Signage and Graphics

Clear, coherent, and branded signage and graphics can communicate key information, guide customers through the store, and reinforce brand identity. Effective signage enhances the shopping experience by making it easier for customers to find what they need.

  • Interactive Displays

Incorporating interactive elements, such as touch screens, QR codes, or augmented reality, can engage customers more deeply, providing them with additional product information, and creating a memorable shopping experience.

  • Sensory Experiences

Engaging multiple senses through visual merchandising can enhance the customer experience. This includes not just visual elements, but also tactile experiences (e.g., product textures), scents, and sounds that align with the brand and product offering.

  • Seasonality and Trends

Updating visual merchandising elements to reflect seasonal changes, holidays, and current trends keeps the retail environment fresh and relevant. This not only attracts repeat visits but also signals to customers that the brand is up-to-date and responsive to consumer needs.

  • Cross-Merchandising

Placing complementary products from different categories together can encourage additional purchases. For example, displaying accessories near clothing items suggests complete outfits, increasing the likelihood of multiple item purchases.

  • Focal Points

Creating focal points within the store draws attention to specific products or promotions. This can be achieved through strategic product placement, distinct lighting, or unique displays.

  • Personalization

Tailoring visual merchandising strategies to the target audience ensures that the presentation resonates with the intended demographic. Understanding customer preferences and behaviors allows for more effective and personalized visual communication.

List of Accounting Standards issued by ASB

List of Mandatory Accounting Standards of ICAI (as on 1 July 2017 and onwards), is as under:

  1. AS 1 Disclosure of Accounting PoliciesThis Standard deals with the disclosure of significant accounting policies which are followed in preparing and presenting financial statements.
  2. AS 2 Valuation of InventoriesThis Standard deals with the determination of value at which inventories are carried in the financial statements, including the ascertainment of cost of inventories and any write-down thereof to net realisable value.
  3. AS 3 Cash Flow StatementsThis Standard deals with the provision of information about the historical changes in cash and cash equivalents of an enterprise by means of a Cash Flow Statement which classifies cash flows during the period from operating, investing and financing activities.
  4. AS 4 Contingencies and Events Occurring After Balance Sheet DateThis Standard deals with the treatment of contingencies and events occurring after the balance sheet date.
  5. AS 5 Net profit or Loss for the period, Prior Period Items and Changes in Accounting PoliciesThis Standard should be applied by an enterprise in presenting profit or loss from ordinary activities, extraordinary items and prior period items in the Statement of Profit and Loss, in accounting for changes in accounting estimates, and in disclosure of changes in accounting policies.
  6. AS 7 Construction ContractsThis Standard prescribes the accounting for construction contracts in the financial statements of contractors.
  7. AS 9 Revenue RecognitionThis Standard deals with the bases for recognition of revenue in the Statement of Profit and Loss of an enterprise. The Standard is concerned with the recognition of revenue arising in the course of the ordinary activities of the enterprise from: a) Sale of goods; b) Rendering of services; and c) Interest, royalties and dividends.
  8. AS 10 Property, Plant and EquipmentThe objective of this Standard is to prescribe the accounting treatment for property, plant and equipment (PPE).
  9. AS 11 The Effects of Changes in Foreign Exchange RatesAS 11 lays down principles of accounting for foreign currency transactions and foreign operations, i.e., which exchange rate to use and how to recognise in the financial statements the financial effect of changes in exchange rates.
  10. AS 12 Government GrantsThis Standard deals with accounting for government grants. Government grants are sometimes called by other names such as subsidies, cash incentives, duty drawbacks, etc.
  11. AS 13 Accounting for InvestmentsThis Standard deals with accounting for investments in the financial statements of enterprises and related disclosure requirements.
  12. AS 14 Accounting for AmalgamationsThis Standard deals with accounting for amalgamations and the treatment of any resultant goodwill or reserves.
  13. AS 15 Employee BenefitsThe objective of this Standard is to prescribe the accounting treatment and disclosure for employee benefits in the books of employer except employee share-based payments. It does not deal with accounting and reporting by employee benefit plans.
  14. AS 16 Borrowing CostsThis Standard should be applied in accounting for borrowing costs. This Standard does not deal with the actual or imputed cost of owners’ equity, including preference share capital not classified as a liability.
  15. AS 17 Segment ReportingThe objective of this Standard is to establish principles for reporting financial information, about the different types of segments/ products and services an enterprise produces and the different geographical areas in which it operates.
  16. AS 18 Related Party DisclosuresThis Standard should be applied in reporting related party relationships and transactions between a reporting enterprise and its related parties. The requirements of this Standard apply to the financial statements of each reporting enterprise and also to consolidated financial statements presented by a holding company.
  17. AS 19 LeasesThe objective of this Standard is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosures in relation to finance leases and operating leases.
  18. AS 20 Earnings Per Share: AS 20 prescribes principles for the determination and presentation of earnings per share which will improve comparison of performance among different enterprises for the same period and among different accounting periods for the same enterprise.
  19. AS 21 Consolidated Financial StatementsThe objective of this Standard is to lay down principles and procedures for preparation and presentation of consolidated financial statements. These statements are intended to present financial information about a parent and its subsidiary(ies) as a single economic entity to show the economic resources controlled by the group, obligations of the group and results the group achieves with its resources.
  20. AS 22 Accounting for Taxes on IncomeThe objective of this Standard is to prescribe accounting treatment of taxes on income since the taxable income may be significantly different from the accounting income due to many reasons, posing problems in matching of taxes against revenue for a period.
  21. AS 23 Accounting for Investments in AssociatesThis Standard should be applied in accounting for investments in associates in the preparation and presentation of consolidated Financial Statements (CFS) by an investor.
  22. AS 24 Discontinuing OperationsThe objective of AS 24 is to establish principles for reporting information about discontinuing operations, thereby enhancing the ability of users of financial statements to make projections of an enterprise’s cash flows, earnings generating capacity, and financial position by segregating information about discontinuing operations from information about continuing operations. AS 24 applies to all discontinuing operations of an enterprise.
  23. AS 25 Interim Financial ReportingThis Standard applies if an entity is required or elects to publish an interim financial report. The objective of AS 25 is to prescribe the minimum content of an interim financial report and to prescribe the principles for recognition and measurement in complete or condensed financial statements for an interim period.
  24. AS 26 Intangible AssetsAS 26 prescribes the accounting treatment for intangible assets (i.e. identifiable non-monetary asset, without physical substance, held for use in the production or supply of goods or services, for rental to others, or for administrative purposes).
  25. AS 27 Financial Reporting of Interests in Joint VenturesThe objective of AS 27 is to set out principles and procedures for accounting for interests in joint ventures and reporting of joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors.
  26. AS 28 Impairment of AssetsThe objective of AS 28 is to prescribe the procedures that an enterprise applies to ensure that its assets are carried at no more than their recoverable amount. The asset is described as impaired if its carrying amount exceeds the amount to be recovered through use or sale of the asset and AS 28 requires the enterprise to recognise an impairment loss in such cases. It should be noted that AS 28 deals with impairment of all assets unless specifically excluded from the scope of the Standard.
  27. AS 29 Provisions, Contingent Liabilities and Contingent AssetsThe objective of AS 29 is to ensure that appropriate recognition criteria and measurement bases are applied to provisions and contingent liabilities and that sufficient information is disclosed in the notes to the financial statements to enable users to understand their nature, timing and amount. The objective of this Standard is also to lay down appropriate accounting for contingent assets.

MK&HR2 Performance Management

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

Income Tax – 1

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

MK6.5 Retail Management

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

Entrepreneurship and Ethics

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

Management Accounting

Unit 1 Introduction to Management Accounting [Book]
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
Analysis of Financial Statements:
Types of Analysis VIEW
Methods of Financial Analysis VIEW VIEW VIEW VIEW VIEW
Problems on Comparative Statement analysis VIEW
Common Size Statement analysis VIEW
Trend Analysis 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

 

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
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
Concept of Cash and Cash Equivalents VIEW
Uses of Cash Flow Statement VIEW
Limitations of Cash Flow Statement 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, Requisites of Management Reporting VIEW
Principles of Good Reporting System VIEW
Kinds of Management Reports VIEW
Drafting of Reports under different Situations VIEW

Income Tax II

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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