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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

Bangalore University B.com Notes

Advanced Corporate Accounting

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Unit 1 Holding Company Accounts {Book}
Introduction Meaning of Holding Company VIEW
Introduction Meaning of Subsidiary Company VIEW
Steps, Pre-Acquisition Profits, Post Acquisition Profits VIEW
Minority Interest VIEW
Cost of Control or Capital Reserve VIEW VIEW
Unrealized Profit, Mutual Indebtedness VIEW
Preparation of Consolidated Balance Sheet (As per AS21) under vertical format VIEW

 

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

 

Bangalore University B.com Notes

Corporate Accounting

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Unit 1 Underwriting of Shares {Book}
Underwriting of Shares Meaning VIEW
Underwriting Commission VIEW
Underwriter functions VIEW
Advantages of Underwriting VIEW
Types of Underwriting VIEW
Marked and Unmarked Applications VIEW
Underwriting Process VIEW

 

Unit 2 Redemption of Debentures {Book}
Meaning of Debentures, Types of Debentures VIEW
Distinction between Shares and Debentures VIEW
Issue of Debentures, Over Subscription VIEW
Issue of Debentures for Consideration other than Cash VIEW
Issue of Debentures as a Collateral Security VIEW
Terms of Issue of Debentures VIEW
Interest on Debentures VIEW
Writing off Discount/Loss on Issue of Debentures VIEW
Redemption of Debentures VIEW
Redemption by Payment in Lump Sum, Open Market, Conversion VIEW
Sinking Fund Method VIEW

 

Unit 3 Valuation of Goodwill {Book}
Meaning, Circumstances, Factors of Valuation of Goodwill VIEW
Methods of Valuation of Goodwill:
Average Profit Method of Valuation of Goodwill VIEW
Super Profit Method of Valuation of Goodwill VIEW
Capitalization of Super Profit average Profit Method of Valuation of Goodwill VIEW
Annuity Method of Valuation of Goodwill VIEW
Capitalization of Profit Method VIEW

 

Unit 4 Valuation of Shares {Book}
Meaning, Need for Valuation of Shares VIEW
Factors Affecting Valuation of Shares VIEW
Methods of Valuation:
Intrinsic Value Method of Shares VIEW
Yield Method of Shares VIEW
Earning Capacity Method of Shares VIEW
Fair Value of shares VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW

 

Unit 5 Company Final Accounts {Book}
Statutory Provisions regarding preparation of Company Final Accounts VIEW
Treatment of Special Items VIEW
Tax deducted at source VIEW
Advance payment of Tax VIEW
Provision for Tax VIEW
Depreciation VIEW
Interest on debentures VIEW
Dividends VIEW
Rules regarding payment of dividends VIEW
Transfer to Reserves VIEW
Preparation of Profit and Loss Account and Balance Sheet in vertical form VIEW

 

Bangalore University B.com Notes

Quantitative Analysis for Business Decision

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Unit 1 Introduction to Statistics {Book}
Statistics: Meaning and Definition, Functions, Scope, Limitations VIEW
Important terminologies in Statistics: Data, Raw Data, Primary Data, Secondary Data, Population, Census, Survey, Sample Survey, Sampling, Parameter, Unit, Variable, Attribute, Frequency VIEW
Seriation: Individual, discrete and continuous VIEW
Classification of Data VIEW
Perquisites of Good Classification of Data VIEW
Types of Classification Quantitative and Qualitative Classification of Data VIEW

 

Unit 2 Classification and Tabulation of Data {Book}
Types of Presentation of Data Textual Presentation, VIEW
Tabular Presentation VIEW
One-way Table, Two-way Table VIEW
Important terminologies Variable, Quantitative Variable, Qualitative Variable, Discrete Variable, Continuous Variable, Dependent Variable, Independent Variable, Frequency, Class Interval, Tally Bar VIEW
Diagrammatic and Graphical Presentation, Rules for Construction of Diagrams and Graphs VIEW
Types of Diagrams One Dimensional-Simple Bar Diagram, Sub-divided Bar Diagram, Multiple Bar Diagram, Percentage Bar Diagram VIEW
Two Dimensional Diagram Pie Chart VIEW
Graphs Histogram VIEW
Frequency Polygon VIEW
Ogives curve VIEW

 

Unit 3 Measures of Central Tendency {Book}
Meaning and Definition VIEW
Types of Averages:
Arithmetic Mean (Simple and Weighted) VIEW
Median VIEW
Mode VIEW
Graphical representation of median and mode, Ogive curve VIEW
Smoothed frequency curve VIEW

 

Unit 4 Measures of Dispersion and Skewness {Book}
Meaning and Objectives of Measures of Dispersion VIEW
Requisites of Good Measure of Dispersion VIEW
Types of Measures of Dispersion VIEW
Range VIEW
Quartile Deviation VIEW
Mean Deviation & Co-efficient of Variation VIEW
Standard Deviation & Co-efficient of Variation VIEW
Skewness: Meaning, Uses, Co-efficient of Skewness VIEW
Karl Pearson’s VIEW
Bowley’s Coefficient of Skewness VIEW

 

Unit 5 Correlation, Regression & Time Series Analysis {Book}
Meaning and Types of Correlation VIEW VIEW VIEW
Karl Pearson’s Coefficient of Correlation VIEW
Spearman’s Rank Correlation Coefficient VIEW
Correlation Coefficient through Regression Coefficient VIEW
Meaning of Regression VIEW VIEW
Regression Lines, Regression Coefficients, Regression Equations VIEW
Meaning and Components of Time Series VIEW VIEW
Analysis of time series by Moving Average VIEW
Analysis of time series by Least Squares Method VIEW

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Bangalore University B.com Notes

Marketing & Event Management

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Unit 1 Marketing Management and Environment {Book}
Marketing Management: Meaning, Definitions VIEW VIEW
Features of Market VIEW
Features of Marketer VIEW
Marketing Concepts: Selling Concept, Marketing Concept and Societal Marketing Concept VIEW
Marketing versus Selling VIEW
E-marketing VIEW
Digital or Internet marketing VIEW
Marketing Environment VIEW
Micro Environment: Suppliers, Competitors, Intermediaries, Customers and Public VIEW VIEW
Macro Environment Demographic, Economic, Natural, Technological, Political and Cultural Factors VIEW

 

Unit 2 {Book}
Marketing mix: Meaning, components VIEW
**Product VIEW
**Product Mix VIEW
**Product Line VIEW
**Product lifecycle VIEW
**Product Planning VIEW
**New Product Development VIEW
4ps for goods marketing VIEW
7ps for services marketing VIEW
Distinction between goods marketing and service marketing VIEW
MIS VIEW VIEW VIEW
Marketing research VIEW VIEW VIEW
Marketing intelligence VIEW
Market Segmentation Definition, Objectives, Advantages, Limitations VIEW
Bases of Market Segmentation VIEW

 

Unit 3 Consumer Behaviour {Book}
Meaning, Definitions, Features and Importance of Consumer Behaviour VIEW VIEW
Customer versus Consumer VIEW
Buyer versus User VIEW
Buyer versus Decision Maker VIEW
Factors influencing Consumer Behaviour Cultural, Social, Personal and Psychological Factors VIEW
Consumers Buying Roles Initiator, Influencer, Decider, Buyer and User VIEW
Buying Behaviour: Complex Buying Behaviour, Dissonance Reducing Buying Behaviour, Habitual Buying Behaviour, Variety Seeking Buying Behaviour VIEW
Steps in Buying Process Need Recognition, Information Search, Evaluation of Alternatives, Purchase Decision and Post Purchase Behaviour VIEW

 

Unit 4 Event management {Book}
Event: Meaning, Definition, Characteristics, Types, Advantages VIEW
5C’s of event VIEW
Types of Customers for Events VIEW
Event management Meaning, Definitions, Essentials, Key Drivers VIEW
Stages and Decision Makers in Event Management VIEW
Event Management Staff VIEW
Establishing Policies and Procedures of an Event VIEW
Role of Event Manager and the people involved in conducting the event VIEW
Developing Record Keeping System in Event Management VIEW

No Update of Unit 5

Unit 5 Conduct of an Event & Procedure {Book}
Planning Schedule VIEW
Steps to Organize an Event VIEW
Assignment of Responsibilities: VIEW
Communication in Events VIEW
Multichannel used for communication, VIEW
Operational Communication Tools for Events VIEW
Event Marketing and Communications Planning Process VIEW
Budget of an Event Basic Event Budgeting Rules, Typical Event Expenditure VIEW
Budget of an Event VIEW
Fundamentals of Creating an Event Budget VIEW
Predicting the Financial Outcome of an Event VIEW
Importance of Financial Control of an Event VIEW
Continual adjustment of the Event Budget VIEW
Computer Aided Event Management VIEW
Use of Computer and Technology from the start to End of Event VIEW
Event Planning Software VIEW
Roles and responsibilities of Event manager for different Events VIEW
Checklist of an Event, Emergency plan checklist for an Event VIEW
Sample event planning checklist VIEW
Event Proposal VIEW
Events Licenses and Permissions, permits and license for events VIEW
Government Environment for Event VIEW

 

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