Tag: Office Organization and Management
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:
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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:
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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.
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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:
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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.
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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.
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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:
- AS 1 Disclosure of Accounting Policies: This Standard deals with the disclosure of significant accounting policies which are followed in preparing and presenting financial statements.
- AS 2 Valuation of Inventories: This 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.
- AS 3 Cash Flow Statements: This 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.
- AS 4 Contingencies and Events Occurring After Balance Sheet Date: This Standard deals with the treatment of contingencies and events occurring after the balance sheet date.
- AS 5 Net profit or Loss for the period, Prior Period Items and Changes in Accounting Policies: This 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.
- AS 7 Construction Contracts: This Standard prescribes the accounting for construction contracts in the financial statements of contractors.
- AS 9 Revenue Recognition: This 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.
- AS 10 Property, Plant and Equipment: The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment (PPE).
- AS 11 The Effects of Changes in Foreign Exchange Rates: AS 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.
- AS 12 Government Grants: This Standard deals with accounting for government grants. Government grants are sometimes called by other names such as subsidies, cash incentives, duty drawbacks, etc.
- AS 13 Accounting for Investments: This Standard deals with accounting for investments in the financial statements of enterprises and related disclosure requirements.
- AS 14 Accounting for Amalgamations: This Standard deals with accounting for amalgamations and the treatment of any resultant goodwill or reserves.
- AS 15 Employee Benefits: The 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.
- AS 16 Borrowing Costs: This 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.
- AS 17 Segment Reporting: The 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.
- AS 18 Related Party Disclosures: This 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.
- AS 19 Leases: The 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.
- 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.
- AS 21 Consolidated Financial Statements: The 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.
- AS 22 Accounting for Taxes on Income: The 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.
- AS 23 Accounting for Investments in Associates: This Standard should be applied in accounting for investments in associates in the preparation and presentation of consolidated Financial Statements (CFS) by an investor.
- AS 24 Discontinuing Operations: The 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.
- AS 25 Interim Financial Reporting: This 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.
- AS 26 Intangible Assets: AS 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).
- AS 27 Financial Reporting of Interests in Joint Ventures: The 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.
- AS 28 Impairment of Assets: The 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.
- AS 29 Provisions, Contingent Liabilities and Contingent Assets: The 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 |