Financial Accounting University of Mumbai BMS 5th Sem Notes

Unit 1 Preparation of Final Accounts of Companies {Book}

Relevant provision of Companies Act related to preparation of Final Accounts VIEW
Preparation of Financial statements as per Companies Act VIEW VIEW
AS1 in relation to final accounts of companies VIEW VIEW
Unit 2 Underwriting of Shares and Debentures{Book}
Underwriting VIEW VIEW
Underwriting of Shares, Debentures VIEW
Underwriting Commission, Provision of companies Act. with respect to Payment of underwriting commission VIEW
Underwriters, Sub-underwrites, Brokers and Managers to issues VIEW
Types of Underwriting, Abatement Clause VIEW
Market, Unmarked and Firm-underwriting applications VIEW
Liability of the underwriters in respect of underwriting contract VIEW
Unit 3 Accounting of Transactions of Foreign Currency {Book}
In Relation to purchase and Sale of goods, Services, assets loan and Credit transactions VIEW
Computation and Treatment of exchange rate Differences VIEW
Unit 4 Investment Accounting (w.r.t Accounting Standard-13) {Book}
Investment Accounting for Shares (Variable income bearing securities) VIEW
Investment Accounting for Debentures/Preference Shares (fixed income bearing securities) VIEW
Accounting for transactions of purchase and Sale of investments with ex and cum interest prices VIEW
Finding cost of investment sold and carrying cost as per weighted average method VIEW
Columnar format for investment Account VIEW
Unit 5 Ethical Behaviour and Implications for Accounts {Book}
Introduction, Meaning of Ethical Behaviour in Accounts VIEW
Financial Reports: Link between law, corporate governance, CSR and ethics VIEW
Need of ethical behavior in accounting profession VIEW
Implication of ethical values for the principles versus rule-based approaches to accounting Standards VIEW
The principle-based approach and ethics VIEW
The accounting standard setting process and ethics VIEW VIEW VIEW
The IFAC code of ethics for Professional Accountants VIEW
Contents of Research report in Ethical Practices VIEW
Implications of unethical behavior for financial reports VIEW
Company code of ethics VIEW VIEW VIEW
The increasing role of Whistle-Blowing VIEW

 

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Strategic Marketing Management University of Mumbai BMS 5th Sem Notes

Unit 1 Introduction to Strategic Marketing Management {Book}
Marketing: Nature of Marketing, marketing as an art, Science and Business discipline VIEW
Marketing as a Value Creation process VIEW
Strategic Decisions: Nature of Strategy, The Marketing Strategy interface VIEW
Difference between Marketing planning and Strategic planning VIEW
Identifying the market: The five C Framework: Customer, Company, Collaborator, Competitor, Context VIEW
The 7 tactics of Marketing mix: Product, Service, Brand, Price, Incentives, Communication and Distribution VIEW
Business Model and Strategic Marketing Planning VIEW
Role of Business models in marketing management VIEW
Strategies for Developing a Business Model: Top-down Business Model generation, Bottom-up Business Model Generation VIEW
The G-STIC frame work for marketing planning: Goal-Strategy-Tactics-Implementation-control VIEW

 

Unit 2 Segmenting, Targeting, Positioning and Creation of Value in the context of Strategic Marketing: {Book}
Segmentation: Essence of segmentation VIEW
Factors to be considered while Segmenting VIEW VIEW
Key Segmenting Principles: Relevance, Similarity, Exclusivity VIEW
Identifying Target Customers VIEW VIEW
Factors to be Considered while Targeting VIEW
Targeting Strategies: One for all strategy, one for each strategy VIEW
Strategic Targeting Criteria: Target Attractiveness, Target Compatibility VIEW
Essential Strategic assets for Target compatibility: Business infrastructure, Collaborator networks, Human capital, intellectual property, Strong brands, established customer base, synergistic offerings, access to scarce resources and capital VIEW
Creating Customer Value through Positioning VIEW
Role of Strategic positioning VIEW
Strategic Positioning options: The Quality option, Value option, The Pioneer, A Narrow Product focus, Target Segment Focus VIEW
Strategies for Creating Superior customer value VIEW
Creating Company Value: Understanding Company Value: Monetary, functional and psychological value VIEW
Strategically managing profits: Increasing sales revenue-through volume, optimizing price, Lowering costs VIEW
Creating Collaboration Value: Meaning of Collaborators, Collaboration as Business process, Advantages and Drawbacks of Collaboration VIEW
Levels of Strategic Collaboration: Explicit, Implicit VIEW
Alternatives to Collaboration: Horizontal and Vertical integration, Managing collaborator relations VIEW
Gaining Collaborator power: Offering Differentiation; Collaborator size, Strategic importance, Switching costs VIEW

Performance Management & Career Planning University of Mumbai BMS 5th Sem Notes

Unit 1 Performance Management: An Overview {Book}
Performance Management: Meaning, Features, Evolution, Objectives VIEW VIEW
Components of Performance Management VIEW
Need and Importance, Scope of Performance Management VIEW
Performance Management Process VIEW
Pre-Requisites of Performance Management VIEW
Linkage of Performance Management with other HR functions VIEW
Performance Management and Performance Appraisal VIEW
Performance Management Cycle VIEW
Best Practices in Performance Management VIEW
Future of Performance Management VIEW
Role of Technology in Performance Management VIEW

 

Unit 2 Performance Management Process {Book}
Performance Planning Meaning, Objectives VIEW
Steps for Setting Performance Criteria VIEW
Performance Benchmarking VIEW
Performance Managing Meaning, Objectives VIEW
Performance Managing Process VIEW
Performance Appraisal Meaning VIEW VIEW
Approaches of Performance Appraisal: Trait Approach, Behaviour Approach, Result Approach VIEW
Performance Monitoring Meaning, Objectives and Process VIEW
Performance Management Implementation & Strategies VIEW
Linking Performance Management to Compensation VIEW
Concept of High-Performance Teams VIEW

 

Unit 3 Ethics, Under Performance and Key Issues in Performance Management {Book}
Ethical Performance Management Meaning, Principles VIEW
Significance of Ethics in Performance Management VIEW
Ethical Issues in Performance Management VIEW
Code of Ethics in Performance Management VIEW
Building Ethical Performance Culture VIEW
Future Implications of Ethics in Performance Management VIEW
Under Performers and Approaches to Manage Under Performers, Retraining VIEW
Key Issues and Challenges in Performance Management VIEW
Potential Appraisal: Steps, Advantages and Limitations VIEW
Pay Criteria: Performance related pay, Competence related pay, Team based pay, Contribution related pay VIEW

 

Unit 4 Career Planning and Development {Book}
Career Planning: Meaning, Objectives, Benefits, Limitations & Steps VIEW
Factors affecting Individual Career Planning VIEW
Role of Mentor in Career Planning VIEW
Requisites of Effective Career Planning VIEW
Career Development Meaning VIEW
Role of employer and employee in Career Development VIEW
Career Development Initiatives VIEW
Role of Technology in Career Planning and Development VIEW
Career Models: Pyramidal Model, Obsolescence Model, Japanese Career Model VIEW
New Organizational Structures and Changing Career Patterns VIEW

 

Industrial Relations University of Mumbai BMS 5th Sem Notes

Unit 1 Industrial Relations An overview {Book}
Meaning, Objectives, Characteristics of a good Industrial Relations VIEW
System/Principles of a good Industrial Relations VIEW
Essentials of good Industrial Relations VIEW
Scope, Significance, Need and Importance of Industrial Relations VIEW
Major Stakeholders of Industrial Relations VIEW
Evolution of Industrial Relations in India VIEW
Factors affecting Industrial Relations VIEW
Role of State, Employers and Unions in Industrial Relations VIEW
Changing Dimensions of Industrial Relations in India VIEW
Impact of Liberalisation, Privatisation and Globalisation on Industrial Relations VIEW
Issues and Challenges of industrial relations in India VIEW

 

Unit 2 Industrial Disputes {Book}
a) Industrial Disputes:
Meaning of Industrial Dispute, Causes, Types, Consequences/Effects VIEW
Methods of Settling Industrial Disputes (Arbitration, Joint Consultations, Works Committee, Conciliation, Adjudication etc.) VIEW
Concepts Related to Industrial Disputes (Relevant Examples):
Strike, Lockout VIEW
Layoff, Retrenchment VIEW
b) Employee Discipline:
Employee Discipline: Meaning, Determinants, Causes of Indiscipline, Code of Discipline and its Enforcement VIEW
c) Grievance Handling:
Meaning of Grievances, Causes, Guidelines of Grievances VIEW
Grievance Redressal Procedure in India VIEW
d) Workers’ Participation in Management: Meaning VIEW
Types with Respect to India VIEW

 

Unit 3 Trade Unions and Collective Bargaining {Book}
a) Trade Unions:
Trade Unions Meaning, Features, Objectives, Role, Functions/Activities, Types VIEW
Evolution of Trade Unions across Globe VIEW
Evolution of Trade Unions in India VIEW
Structure of Trade Unions in India VIEW
Recognition of Trade Unions VIEW
Rights and Privileges of Registered Trade Unions VIEW
Impact of Globalisation on Trade Unions in India VIEW
Central Organisations of Indian Trade Unions: INTUC, AITUC, HMS, UTUC VIEW
Problems of Trade Unions in India VIEW
b) Collective Bargaining:
Collective Bargaining Meaning, Features, Scope VIEW
Collective Bargaining Need & Importance VIEW
Collective Bargaining Process VIEW
Prerequisites of Collective Bargaining VIEW
Types of Collective Bargaining Contracts VIEW
Levels of Collective Bargaining VIEW
Growth, Obstacles of Collective Bargaining in India VIEW

 

Unit 4 Industrial Relations Related Laws in India {Book}
Role of Judiciary in Industrial Relations: Labour Court, Industrial Tribunal, National Tribunal VIEW
The Trade Unions Act, 1926 VIEW
The Industrial Employment (Standing Orders) Act, 1946 VIEW
The Industrial Disputes Act, 1947 VIEW VIEW VIEW VIEW
The Factories’ Act, 1948 VIEW
The Minimum Wages Act, 1948 VIEW

 

International Finance University of Mumbai BMS 6th Sem Notes

Unit 1 Fundamentals of International Finance {Book}
a) Introduction to International Finance:
Meaning/ Importance of International Finance, Scope of International Finance VIEW
Globalization of the World Economy, Goals of International Finance, The Emerging Challenges in International Finance VIEW
b) Balance of Payment:
Introduction to Balance of Payment, Accounting Principles in Balance of Payment VIEW
Components of Balance of Payments, Balance of Payment Identity VIEW
Indian Heritage in Business, Management, Production and Consumption VIEW
c) International Monetary Systems:
Evolution of International Monetary System, Gold Standard System, Bretton Woods System VIEW
Flexible Exchange Rate Regimes; 1973 to Present VIEW VIEW
Current Exchange Rate Arrangements VIEW
European Monetary System VIEW
Fixed & Flexible Exchange Rate System VIEW
d) An introduction to Exchange Rates: Foreign Bank Note Market VIEW
Spot Foreign Exchange Market VIEW
Exchange Rate Quotations, Direct & Indirect Rates, Spread & Spread VIEW
Cross Currency Rates VIEW
Factors Affecting Exchange Rates VIEW

 

Unit 2 Foreign Exchange Markets, Exchange Rate Determination & Currency Derivatives {Book}
a) Foreign Exchange Markets:
Introduction to Foreign Exchange Markets VIEW
Structure of Foreign Exchange Markets, Types of Transactions & Settlement Date VIEW
Exchange Rate Quotations & VIEW
Exchange Rate Arbitrage VIEW VIEW
Forward Quotations (Annualized Forward Margin) VIEW
b) International Parity Relationships & Foreign Exchange Rate:
Interest Rate Parity VIEW
Purchasing Power Parity VIEW
Fishers Parity VIEW VIEW
Forecasting Exchange Rates (Efficient Market Approach, Fundamental Approach, Technical Approach, Performance of the Forecasters) VIEW
Global Financial Markets & Interest Rates VIEW
Domestic & Offshore Markets VIEW
Money Market Instruments VIEW VIEW
c) Currency & Interest Rate Futures:
Introduction to Currency Options (Option on Spot, Futures & Futures Style Options) VIEW
Futures Contracts, Markets & the Trading Process VIEW VIEW
Hedging & Speculation with Interest Rate Futures VIEW VIEW
Currency Options in India VIEW

 

Unit 3 World Financial Markets & Institutions & Risks {Book}
a) Euro Currency Bond Markets:
Introduction to Euro Currency Market, Origin of Euro Currency Market, VIEW
Euro Bond Market (Deposit, Loan, Notes Market), Types of Euro Bonds VIEW
Innovation in the Euro Bond Markets, Competitive Advantages of Euro Banks VIEW
Control & Regulation of Euro Bond Market VIEW
b) International Equity Markets & Investments:
Introduction to International Equity Market, International Equity Market Benchmarks VIEW
Risk & Return from Foreign Equity Investments VIEW
Equity Financing in the International Markets, Depository Receipts; ADR, GDR, IDR VIEW
c) International Foreign Exchange Markets:
Meaning of International Foreign Exchange Market VIEW
FERA v/s FEMA VIEW
Scope & Significance of Foreign Exchange Markets VIEW
Role of Forex Manager, FDI v/s FPI, Role of FEDAI in Foreign Exchange Market VIEW
d) International Capital Budgeting:
Meaning of International Capital Budgeting, Capital Budgeting Decisions, VIEW
Incremental Cash Flows VIEW
Cash Flows at Subsidiary and Parent Company VIEW VIEW
Repatriation of Profits VIEW
Capital Budgeting Techniques:
Payback Period VIEW
Accounting Rate of Return VIEW
Internal Rate of Return VIEW
NPV VIEW

 

Unit 4 Foreign Exchange Risk, Appraisal & Tax Management {Book}
a) Foreign Exchange Risk Management:
Introduction to Foreign Exchange Risk Management, Types of Risk, Trade & Exchange Risk VIEW
Portfolio Management in Foreign Assets VIEW
Arbitrage VIEW VIEW VIEW
Speculation VIEW VIEW VIEW
b) International Tax Environment:
Meaning of International Tax Environment, Objectives of Taxation, Types of Taxation VIEW
Benefits towards Parties doing Business Internationally VIEW
Tax Havens, Tax Liabilities VIEW
c) International Project Appraisal:
Meaning of International Project Appraisal VIEW
Review of Net Present Value Approach (NPV) VIEW
Option Approach to Project Appraisal VIEW
Project Appraisal in the International Context VIEW
Practice of Investment Appraisal VIEW

 

Innovative Financial Services University of Mumbai BMS 6th Sem Notes

Unit 1 Introduction to Traditional Financial Services {Book}
a) Financial Services: Concept, Objectives/Functions, Characteristics, VIEW
Financial Service Market VIEW
Financial Service Market Constituents VIEW VIEW
Growth of Financial Services in India VIEW
Problems in Financial Services Sector VIEW
Banking VIEW
Non-Banking Companies VIEW
Regulatory Framework VIEW VIEW VIEW
b) Factoring: Introduction, Types of Factoring, Advantages and Disadvantages of Factoring VIEW
Factoring Theoretical Framework, Factoring Cost VIEW
Factoring in India VIEW
Factoring v/s Forfaiting VIEW
Working of Forfaiting, Benefits and Drawbacks of Forfaiting, Practical Problems VIEW VIEW
c) Bill Discounting Introduction, Bill Discounting Framework VIEW VIEW
Bill Market Schemes VIEW
Factoring V/s Bill Discounting in Receivable Management VIEW

 

Unit 2 Issue Management and Securitization {Book}
a) Issue Management Introduction VIEW
Intermediaries Introduction VIEW VIEW
Merchant Bankers/ Lead Managers VIEW VIEW
Underwriters VIEW VIEW VIEW
Bankers to an Issue, Brokers to an Issue VIEW
b) Stock Broking: Introduction, Stock Brokers, SubBrokers, Foreign Brokers VIEW
Trading and Clearing/Self Clearing Members VIEW
Stock Trading (Cash and Normal) VIEW
Derivative Trading VIEW
c) Securitization: Definition, Securitization v/s Factoring, Features of Securitization, Pass Through Certificates VIEW
Securitization Mechanism VIEW
Special Purpose Vehicle, Securitisable Assets, Benefits of Securitization, New Guidelines on Securitization VIEW

 

Unit 3 Financial Services and its Mechanism {Book}
a) Lease and Hire-Purchase:
Leases Meaning, Types of Leases: Finance Lease, Operating Lease VIEW
Advantages and Disadvantages of Leasing VIEW
Leasing in India, Legal Aspects of Leasing VIEW
Definition of Hire Purchase VIEW VIEW
Hire Purchase and Installment Sale Characteristics, Advantages of Hire Purchase, Problems of Hire Purchase VIEW
Hire Purchase and Leasing VIEW
b) Housing Finance: Introduction, Housing Finance Industry, Housing Finance Policy Aspect, Sources of Funds VIEW
Market of Housing Finance, Housing Finance in India; Major Issues VIEW
Housing Finance in India; Growth Factors, Housing Finance Institutions in India VIEW
National Housing Bank (NHB) VIEW
Guidelines for Asset Liability Management System in HFC, Fair Trade Practice Code for HFC’s, Housing Finance Agencies VIEW
Venture Capital: Introduction, Features of Venture Capital, Types of Venture Capital Financing Stages VIEW
Disinvestment mechanisms, Venture Capital Investment process, Indian Scenario VIEW

 

Unit 4 Consumer Finance and Credit Rating {Book}
a) Consumer Finance: Introduction, Sources, Types of Products, Case for and against Consumer Finance VIEW
Consumer Finance Practice in India, Mechanics of Consumer Finance, Terms, Pricing VIEW
Marketing and Insurance of Consumer Finance VIEW
Consumer Credit Scoring VIEW
b) Plastic Money: Growth of Plastic Money Services in India VIEW
Types of Plastic Cards:
Credit card, Debit Card VIEW VIEW
Smart card VIEW
Add-on Cards VIEW
Performance of Credit Cards and Debit Cards VIEW
Benefits of Credit Cards, Dangers of Debit Cards VIEW
Prevention of Frauds and Misuse, Consumer Protection. Indian Scenario VIEW
Smart Cards: Features, Types, Security Features and Financial Applications VIEW
c) Credit Rating Meaning, Origin, Features, Advantages of Rating, Regulatory Framework, VIEW
Credit Rating Agencies, Credit Rating Process, Credit Rating Symbols VIEW
Credit Rating Agencies in India, Limitations of Rating VIEW

 

Project Management University of Mumbai BMS 6th Sem Notes

Unit 1 Introduction to Project Management & Project Initiation {Book}
a) Introduction to Project Management:
Meaning/Definition of Project & Project Management, Classification of Projects VIEW
Why Project Management VIEW
Characteristics/Importance of Project Management VIEW
Need for Project Management (Objectives), History of Project Management VIEW
b) Organizational Structure (Project Organization):
Meaning/Definition of Project Organizational Structure, Types of Organizational Structure VIEW
Organizational Work Flow, Developing Work Integration Positions VIEW
Forms of Organization VIEW
Strategic Business Units (SBU) in Project Management VIEW
c) Project Initiation: VIEW
Project Selection, Meaning of Project Selection, Importance VIEW
Criteria for Project Selection (Models), Types of Project Selection VIEW
Understanding Risk & Uncertainty in Project Selection VIEW
Project Manager: Meaning of Project Manager, Role of Project Manager, Importance of Project Manager VIEW
Role of Consultants in Project Management, Selecting Criteria for Project Manager VIEW
Project Planning, Importance of Project Planning, Functions of Project Planning, System Integration VIEW
Project Management Life Cycle VIEW
Conflicts & Negotiation Handling in Project Management VIEW
Planning Cycle & Master Production Scheduling VIEW

 

Unit 2 Analyzing Project Feasibility {Book}
a) Project Feasibility Analysis: Meaning/Definition of Project Feasibility, Importance of Project Feasibility, Scope of Project Feasibility VIEW
Types of Project Feasibility: Market Feasibility, Technical Feasibility, Financial Feasibility, Economic Viability, Operational Feasibility VIEW
SWOT Analysis (Environment Impact Assessment, Social Cost Benefit Analysis) VIEW
b) Market Analysis: Meaning of Market Analysis VIEW
Demand Forecasting VIEW
Product Mix Analysis, Customer Requirement Analysis VIEW
c) Technical Analysis: Meaning of Technical Analysis, Use of Various Informational Tools for Analyzing, Advancement in the Era of e-Commerce in Project Management VIEW
d) Operational Analysis: Meaning of Operation Management, Importance of Operation Management VIEW
Operation Strategy; Levels of Decisions VIEW
Production Planning VIEW VIEW
Production Control VIEW
Material Management VIEW
Work Study & Method Study VIEW
Lean Operations VIEW

 

Unit 3 Budgeting, Cost & Risk Estimation in Project Management {Book}
a) Funds Estimation in Project: Means of Financing, Types of Financing, Sources of Finance VIEW
Government Assistance towards Project Management for Startups VIEW
Cost Control (Operating Cycle, Budgets & Allocations) VIEW
Determining Financial Needs for Projects, Impact of Leveraging on Cost of Finance VIEW
b) Risk Management in Projects: What is Risk, Types of Risk in Projects, Risk Management Process, Risk Analysis & Identification VIEW
Impact of Risk Handling Measures, Work break Down Structure VIEW
New Venture Valuation (Asset Based, Earnings Based, Discounted Cash flow Models) VIEW
c) Cost Benefit Analysis in Projects:
Introduction to Cost Benefit Analysis in Projects, Efficient Investment Analysis VIEW
Cash-Flow Projections VIEW
Financial Criteria for Capital Allocation, Strategic Investment Decisions VIEW

 

Unit 4 New Dimensions in Project Management {Book}
a) Modern Development in Project Management: Introduction to Modern Development in Project Management, VIEW
Project Management Maturity Model (PMMM) VIEW
Continuous Improvement VIEW
Developing Effective Procedural Documentation VIEW
Capacity Planning VIEW
b) Project Monitoring & Controlling:
Introduction to Project Monitoring & Controlling, The Planning, Monitoring, Controlling Cycle VIEW
Computerized Project Management Information System (PMIS) VIEW
Balance in Control System in Project Management VIEW
Project Auditing; Life Cycle VIEW
c) Project Termination & Solving Project Management Problems:
Meaning of Project Termination, Reasons for Termination of Projects, Process for Terminating Projects VIEW
Strategy/ Ways to Solve Project Management Problems VIEW
Project Review & Administrative Aspects VIEW
Execution Tools for Closing of Projects VIEW

 

Strategic Financial Management University of Mumbai BMS 6th Sem Notes

Unit 1 Dividend Decision and XBRL {Book}
Dividend Decision VIEW
Meaning and Forms of Dividend VIEW
Dividend-Modigliani and Miller’s Approach, Walter Model, Gordon Model VIEW
Factors determining Dividend Policy VIEW
Types of Dividend Policy VIEW
XBRL Introduction, Advantages and Disadvantages, Features and Users VIEW

 

Unit 2 Capital Budgeting and Capital Rationing {Book}
Capital Budgeting VIEW
Risk and Uncertainty in Capital Budgeting VIEW
Risk Adjusted Cut off Rate VIEW
Certainty Equivalent Method VIEW
Sensitivity Technique VIEW
Probability Technique VIEW
Standard Deviation Method VIEW
Co-efficient of Variation Method VIEW
Decision Tree Analysis, Construction of Decision Tree VIEW
Capital Rationing: Meaning, Advantages, Disadvantages, Practical Problems VIEW

 

Unit 3 Shareholder Value and Corporate Governance/Corporate Restructuring {Book}
a) Shareholder Value and Corporate Governance: VIEW
Financial Goals and Strategy VIEW
Shareholder Value Creation: EVA and MVA Approach VIEW
Corporate Governance VIEW VIEW VIEW
Theories of Corporate Governance VIEW
Practices of Corporate Governance in India VIEW
b) Corporate Restructuring VIEW
Meaning, Types, Limitations of Merger VIEW
Meaning, Types, Limitations of Amalgamation VIEW
Merger & Acquisition VIEW
Meaning, Types, Limitations of Takeover VIEW
Determination of Firm’s Value VIEW
Effect of Merger on EPS and MPS
Pre-Merger and Post Merger Impact

 

Unit 4 Financial Management in Banking Sector and Working Capital Financing {Book}
a) Financial Management in Banking Sector: An Introduction VIEW
**Financial Management VIEW
Classification of Investments VIEW
NPA & their Provisioning VIEW
Classes of Advances VIEW
Capital Adequacy Norms VIEW
Rebate on Bill Discounting VIEW
Treatment of Interest on Advances
b) Working Capital Financing: VIEW VIEW VIEW
Maximum Permissible Bank Finance (Tandon Committee) VIEW
Cost of issuing Commercial Paper and Trade Credit VIEW
Matching Approach, Aggressive Approach, Conservative Approach VIEW

 

Indirect Taxes University of Mumbai BMS 6th Sem Notes

Unit 1 Introduction to Indirect Taxation and GST {Book}
A. Basic of Taxation  
Direct taxes and Indirect Taxes: Differences, Advantages and Disadvantages VIEW
Sources and Authority of Taxes in India VIEW VIEW
B. Introduction to GST
Genesis/Origin of GST in India VIEW
Power to tax GST (Constitutional Provisions) VIEW
Extent and Commencement, Meaning and Definition, Benefits of GST VIEW
Conceptual framework: CGST, IGST, SGST, UTGST VIEW
Imports of goods or Services or Both VIEW
Export of Goods or Services or Both VIEW
Taxes subsumed and not subsumed under GST VIEW
C. Definitions  
Goods 2(52) of CGST act VIEW
Services 2(102) of CGST act
Money 2(75) of CGST act
Securities 2(101) of SCRA act 1956
India 2(56) of CGST act
Persons 2(84) of CGST act
Taxable Persons 2(107) of CGST act
Business 2(17) of CGST act
Considerations 2(31) of CGST act
E-commerce operator 2(45) of CGST act
Supplier 2(105) of CGST act
Recipient 2(93) of CGST act

 

Unit 2 Concept of Supply {Book}
Taxable event Supply:  
Meaning and Scope of supply (Section 7 Subsection 1,2 and 3) VIEW
Schedule I, II, III of Section 7 of GST Act VIEW
Composite and Mixed Supplies (Sec 8 of CGST act) VIEW
Place of Supply:  
Location of Supplier of Goods and Services VIEW
Place of supply of goods (Sec 10, 11, 12 and 13 of IGST act) VIEW
Special provision for Payment of Tax by a supplier of Online Information Database Access Retrieval VIEW
Time of Supply:  
Time of Supply (Sec 31 of CGST act) VIEW
Issue of Invoice by the Supplier (Sec 31(1) and (2) of CGST act) VIEW
Continuous of Supply of goods and Services VIEW
Goods sent on Approval (Sec 31(7) of CGST act) VIEW
Value of Supply:  
Determination of Value of Supply (Section 15 of CGST act and CGST Rules 2017) VIEW
Input tax credit (Sec 2(62) of CGST act) VIEW
Capital goods (Sec 2(19) of CGST act) VIEW
Input (Sec 2(59) of CGST act), Input Service (Sec 2(60) of CGST act) VIEW
Eligibility and conditions for taking Input Tax Credit (Sec 16 of CGST act) VIEW

 

Unit 3 Registration and Computation of GST {Book}
Registration: Persons liable for GST (Sec 22), Person liable VIEW
Procedure of GST (Sec 25) VIEW
Deemed Registration (Sec 26), Special Provision (Sec 27) VIEW
Amendment, Cancellation and Revocation of Registration (Sec 28,29,31) VIEW
Computation of GST: Computation of GST under Inter State and Intra State Supplies VIEW
Payment of Tax: Payment of Tax, Interest and other Amounts (Sec 49) VIEW
Interest on Delayed Payment (Sec 50) VIEW
TDS (Sec 51) VIEW
TCS (Sec 52) VIEW

 

Unit 4 Filling of Returns {Book}
Documentation: Tax invoices (Sec 31 and 32) VIEW
Credit and Debit notes (Sec 34) VIEW
Electronic Way bill VIEW
Returns: Types of Returns and provisions relating to filling of Returns (Sec 37 to Sec 48) VIEW

 

Brand Management University of Mumbai BMS 6th Sem Notes

Unit 1 Introduction to Brand Management {Book}
Meaning of Brand VIEW
Brand Management VIEW
Branding, Importance of Branding to Consumers, Firms VIEW VIEW
Brands v/s Product VIEW
Scope of Branding VIEW
Branding Challenges and Opportunities VIEW
Strategic Brand Management Process VIEW
Customer Based Brand Equity model (CBBE) VIEW
Sources of Brand Equity VIEW
Steps of Brand Building including Brand Building Blocks VIEW
Brand Positioning: Meaning, Importance, Basis VIEW VIEW

 

Unit 2 Planning and Implementing Brand Marketing Programs {Book}
Brand Element: Meaning, Criteria for choosing Brand Elements, Types of Brand Elements VIEW
Integrating Marketing Programs and Activities VIEW
Personalizing Marketing: Experiential Marketing, One to One Marketing VIEW
Permission Marketing VIEW
Product Strategy VIEW
Perceived Quality VIEW
Relationship Marketing VIEW VIEW
Pricing Strategy: VIEW VIEW
Setting Prices to Build Brand Equity VIEW
Channel Strategy: VIEW VIEW
Direct, Indirect Channel VIEW
Promotion Strategy VIEW VIEW
Developing Integrated Marketing Communication Programs VIEW VIEW
Leveraging Secondary Brand Associations to Build Brand Equity: Companies, Countries VIEW
Channel of Distribution VIEW VIEW
Co-branding, Characters VIEW
Events VIEW

 

Unit 3 Measuring and Interpreting Brand Performance {Book}
a) The Brand Value Chain VIEW
b) Measuring Sources of Brand Equity:
Qualitative Research Techniques: Projective Techniques: Completion, Comparison VIEW
Brand Personality VIEW VIEW
Values: The Big Five VIEW
Free Association VIEW
Quantitative Research Techniques:
Brand Awareness VIEW
Brand Recognition VIEW
Brand Recall VIEW
Brand Image VIEW VIEW
Brand Responses VIEW
c) Young and Rubicam’s Brand Asset Valuator VIEW
d) Measuring Outcomes of Brand Equity VIEW
Comparative Methods: Brand based Comparative Approaches, Marketing Based Comparative Approaches, Conjoint Analysis VIEW
Holistic Methods: Residual Approaches, Valuation Approaches VIEW
Historical Perspectives and Interbrand’s Brand Valuation Methodology VIEW

 

Unit 4 Growing and Sustaining Brand Equity {Book}
Designing and Implementing Branding Strategies VIEW
Brand Architecture: Meaning of Brand Architecture, The Brand-Product Matrix VIEW
Breadth of a Branding Strategy, Depth of a Branding Strategy VIEW
Brand Hierarchy: Meaning of Brand Hierarchy, Building equity at Different Hierarchy Levels VIEW
Cause Marketing to Build Brand Equity: Meaning of Cause Marketing, Advantages VIEW
Green Marketing VIEW
Brand extensions: Meaning, Advantages, Disadvantages VIEW
Brand extension and Brand equity VIEW
Managing Brands over Time: VIEW
Reinforcing Brand VIEW
Revitalizing Brand VIEW
Building global customer-based Brand equity VIEW

 

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