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Bangalore University B.com Notes

Business Analytics Bangalore University BBA 4th Semester NEP Notes

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Unit 1 Introduction to Business Analytics {Book}
Business Analytics, Terminologies used in Analytics: Business Analytics VIEW
Business Intelligence VIEW
Meaning, Importance, Scope, Uses of Business Analytics VIEW
Architecture of Business Analytics VIEW
Types of Analytics: Descriptive, Diagnostics, Predictive, Prescriptive VIEW
Application of Business analytics VIEW
Introduction to Data Science and Big Data VIEW

 

Unit 2 Role of Data in The Organization {Book}
Sources of data VIEW
Use of Data in Decision making VIEW VIEW
Importance of data quality VIEW VIEW
Dealing with missing or incomplete data VIEW
Types of Digital Data: Structured, Semi Structured, Unstructured Data VIEW
Data Warehouse VIEW VIEW
Data Mining VIEW
Data Integration: What, need, advantages, approaches of Data integration VIEW
Data profiling VIEW VIEW

 

Unit 3 Tools Used for Data Analytics {Book}
Introduction to data analytics software VIEW
Types of Data analytics software, Open source and Proprietary software VIEW

 

Unit 4 Database Orientation {Book}
Database VIEW
Types of Structures, DBMS VIEW
RDBMS VIEW
Relational Database Language VIEW
Introduction to SQL, Features of SQL, SQL Languages VIEW
DDL commands: Create, Add, Drop VIEW
Constraints in SQL VIEW
DML Commands: Insert, Delete, Update VIEW
Data Query Language: Where clause, Order by, Group by VIEW
DCL commands: Grant, Revoke VIEW
TCL Commands: Commit, Roll Back, Save point VIEW
Aggregate Functions, Relational Algebra VIEW

 

Unit 5 Data Visualization Using Tableau {Book}
Introduction to Dimensions and measures VIEW VIEW
Types of Charts, (Pie Chart, Column Chart, Line Chart, Bar Chart, Area Chart, Scatter Chart, Bubble Chart, Stock Chart)
Basic understanding in Dashboard and Storyboard VIEW
Bangalore University BBA Notes

Management Accounting Bangalore University BBA 4th Semester NEP Notes

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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
Preparation of Trading Account VIEW
Preparation of Profit & Loss Account VIEW
Preparation of Balance Sheet VIEW

 

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

 

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

 

Unit 5 Budgeting & Budgetary Control {Book}
Budgetary Control Introduction, Meaning, Objectives VIEW VIEW
Budget and Budgetary Control, Classifications of Budgets VIEW
Functional Budgets VIEW
Flexible Budgets VIEW
Budget administration VIEW
Zero base budgeting VIEW
Bangalore University BBA Notes

Rural Marketing Bangalore University BBA 3rd Semester NEP Notes

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Unit 1 Introduction to Rural Marketing {Book}
Meaning of Market and Marketing, Nature and Scope of Rural marketing VIEW
Rural vs Urban markets VIEW
Classification of Rural markets VIEW
Rural marketing environment VIEW
Rise of rural consumerism VIEW VIEW

 

Unit 2 Rural Consumer Behaviour {Book}
Consumer buying Behaviour in rural markets VIEW
Factors affecting Rural consumer behavior VIEW
Rural Market segmentation VIEW
Bases for segmenting rural consumer markets VIEW

 

Unit 3 Rural Product and Pricing Strategy {Book}
Rural product, Rural Product classification VIEW VIEW
Rural product life cycle VIEW VIEW
Product life cycle strategies in rural markets VIEW
New product Development in rural markets VIEW
Branding for rural markets VIEW VIEW
Pricing for rural markets: Factors and Strategies VIEW

 

Unit 4 Rural Distribution and Communication Strategy {Book}
Wholesale and Retailing in the rural market VIEW
Rural mobile traders VIEW
rural distribution models: VIEW
FMCG companies, Durable companies, Service organizations VIEW
Emerging distribution models VIEW
Trends in Rural Marketing:
Digitizing rural India VIEW
Online marketing reach in the rural market VIEW
Recent trends in Packing, Labelling, Grading VIEW VIEW VIEW
Transporting VIEW VIEW
Order processing VIEW VIEW
Payment methods VIEW VIEW VIEW
Storage and warehousing VIEW VIEW
Corporate Farming VIEW
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Artificial Intelligence Bangalore University BBA 3rd Semester NEP Notes

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Bangalore University BBA Notes

Business Statistics Bangalore University BBA 3rd Semester NEP Notes

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Unit 1 Introduction to Statistics {Book}
Introduction, Meaning, Definitions, Features, Objectives, Functions, Importance and Limitations of Statistics VIEW
Important Terminologies in Statistics: Data, Primary Data, Secondary Data, Population, Census Survey, Sample Survey, Sampling, Parameter, Unit, Variable Quantitative Variable, Qualitative Variable, Dependent Variable, Independent Variable VIEW
Series: Individual, Discrete and Continuous VIEW
Classification of Data Types VIEW
Requisites of Good Classification of Data. Frequency, Class Interval, Tally Bar VIEW
Frequency Distribution Formation (simple illustrations). VIEW

 

Unit 2 Tabulation and Presentation of Data  {Book}
Types of Presentation of Data, Textual Presentation VIEW
Tabular Presentation VIEW
One-way Table, Two-way Table VIEW
Diagrammatic and Graphical Presentation, Rules for Construction of Diagrams and Graphs VIEW
Types of Diagrams:
One Dimensional Simple Bar Diagram, Subdivided 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 and Dispersion {Book}
Meaning, Definition, Features Requisite of ideal average VIEW
Types: Mathematical and Positional VIEW
Arithmetic Mean: Simple and weighted Average VIEW
MEDIAN VIEW
Positional average, Related positional averages graph Location
MODE VIEW
Identification under individual and Discrete series by inspection method VIEW
Grouping table preparation VIEW
Calculation of Mode by using Relationship of mean and median, that is empirical formula VIEW
Graphical location of mode VIEW VIEW
VIEW VIEW
Meaning of Measures of dispersion VIEW VIEW
Standard Deviation and their Co- efficient of variation problems on direct method only VIEW

 

Unit 4 Correlation and Regression Analysis {Book}
Meaning and Types of Correlation VIEW
VIEW VIEW
Karl Pearson’s Coefficient of Correlation. VIEW
Spearman’s Rank Correlation, Coefficient problems including repeated rank assignment VIEW
Meaning of Regression VIEW
Regression Lines VIEW
Finding correlation coefficient using Regression Coefficients VIEW
Regression Equations and estimating the variable VIEW

 

Unit 5 Index Number {Book}
Meaning and Definitions, features & Classification VIEW
Methods of Construction index number VIEW
Simple, Aggregates VIEW
Simple Average of price Relatives method, Weighted index method VIEW
Fisher Ideal Index Number Test of Adequacy: Unit test, Time reversal test, Factor reversal test and circular test VIEW
Consumer Price Index number VIEW
Bangalore University B.com Notes

Corporate Governance Bangalore University B.com 4th Semester NEP Notes

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Unit 1 Corporate Governance
Corporate Governance Introduction, Its Importance VIEW
Principles, OECD Principles of corporate governance VIEW
Theories of Corporate governance: Agency theory and Stewardship theory VIEW
Models of Corporate governance around the world VIEW
Need for good Corporate governance VIEW
Evolution of Corporate Governance: Ancient and Modern Concept VIEW
Generation of Value from Performance VIEW
Nature and Scope of Corporate Governance VIEW

 

Unit 2 Corporate and Board Management
Corporate Business Ownership Structure VIEW
Single Person Company VIEW
Partnership company VIEW
Cooperatives Company VIEW
Joint Sector Company VIEW
Public enterprise VIEW
Board of Directors, Role VIEW
Board of Directors Composition, VIEW
Board of Directors Systems and Procedures VIEW
Types of Directors: Promoter/Nominee/Shareholder/Independent VIEW
Rights, Duties and Responsibilities of Directors, Fiduciary relationship VIEW
Role of Directors and Executives VIEW
Responsibility for Leadership VIEW
Harmony between Directors and Executives VIEW
Training of Directors: Need, objective, methodology VIEW
Scope and Responsibilities for directors VIEW
Competencies for directors VIEW
Executive Management Process VIEW
Executive Remuneration VIEW
Functional Committees of Board VIEW VIEW
Rights and Relationship of Shareholders and Other Stakeholders VIEW

 

Unit 3 Legal and Regulatory Framework of Corporate Governance
Need for Legislation of Corporate Governance VIEW VIEW
Legislative Provisions of Corporate Governance in Companies Act 1956 VIEW
Securities (Contracts and Regulations) Act, 1956 (SCRA) VIEW
Depositories Act 1996 VIEW
Securities and Exchange Board of India Act 1992 VIEW VIEW
Listing Agreement VIEW
Banking Regulation Act, 1949 VIEW
Other Corporate Laws VIEW
Legal Provisions relating to Investor Protection VIEW VIEW

 

Unit 4 Board Committees and Role of Professionals
Board Committees: Remuneration Committee, Shareholders’ Grievance Committee, Other committees VIEW
Audit Committee VIEW
Need, Functions and Advantages of Committee Management VIEW
Constitution and Scope of Board Committees, Board Committees Charter VIEW
Terms of Reference and Accountability and Performance Appraisals VIEW
Attendance and participation in committee meetings VIEW
Independence of Members of Board Committees VIEW
Disclosures in Annual Report VIEW
Integrity of Financial Reporting Systems VIEW
Role of Professionals in Board Committees VIEW
Role of Company Secretaries in compliance of Corporate Governance VIEW

 

Unit 5 Corporate Governance Codes and Practices
Corporate Governance Codes and Practices Introduction, Study of Codes of Corporate Governance VIEW
Major Expert Committees’ Reports of India VIEW VIEW
VIEW VIEW
Best Practices of Corporate Governance VIEW
Value Creation through Corporate Governance VIEW
Corporate Governance Ratings VIEW
Bangalore University B.com Notes

Artificial Intelligence Bangalore University B.com 4th Semester NEP Notes

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Bangalore University B.com Notes

Business Regulations Bangalore University B.com 4th Semester NEP Notes

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Unit 1 Introduction [Book]
Meaning, Definition of Business Law VIEW
Sources of Business Law VIEW
Types of Business Law VIEW
Employment Law VIEW
Immigration Law VIEW
Consumer Goods Sales Law VIEW VIEW
Contract Law VIEW VIEW
Antitrust Law VIEW
Intellectual Property Law VIEW
Business Formation Law VIEW

 

Unit 2 Contract Law [Book]
Indian Contract Act 1872, Definition and meaning of Contract VIEW
Essentials of Valid contract VIEW
Classification of contract VIEW
Breach of Contract VIEW
Remedies to Breach of Contract VIEW
Sale of Goods Act 1930; Definition of contract of sale VIEW
Essentials of contract of sale VIEW
Conditions and Warrantees VIEW VIEW
Rights and Duties of buyer VIEW
Rights of unpaid seller VIEW

 

Unit 3 Intellectual Property Rights and Information Technology Law [Book]
Intellectual Property Rights Introduction, Need VIEW
Kinds of Intellectual Property Rights Meaning:
Patents VIEW
Copyrights VIEW
Trademarks VIEW
Trade Secrets VIEW
Geographical Indication VIEW
Patents Meaning, Salient Features of Patents VIEW
Conditions for an Invention to be Patented VIEW
Procedure for obtaining a Patent VIEW
Opposition to Grant of Patents, Term and Expire of Patent VIEW
Restoration and surrender of Lapsed patents VIEW
Remedies available to the Patent owner for Infringement of Patent Rights VIEW
Information Technology Act 2000 Introduction, Need and objective of Information Technology Act VIEW
Cyber Law in India VIEW VIEW
Cyber Crimes Meaning and Types VIEW
Cyber Crimes Offences and penalties VIEW
Cyber space, Digital signature VIEW
Private key, Public key VIEW
Encryption VIEW
Digital signature certificate VIEW

 

Unit 4 Competition and Consumer Laws [Book]
Competition Act 2002, Objectives VIEW
Features of Competition Act 2002 VIEW
Competition Appellate Tribunal VIEW
Offences and Penalties under Competition Act 2002 VIEW
Competition Commission of India; Powers and Duties VIEW
Consumer Protection Act 1986, Introduction, Objectives and Need VIEW
Consumer VIEW
Consumer Dispute VIEW
Defect, Deficiency, Unfair Trade Practices and Services VIEW
Rights of Consumer VIEW
Consumer Redressal Agencies: District Forum, State Commission and National Commission VIEW

 

Unit 5 Environment Protection Law [Book]
Environment Protection Act 1986, Objectives, Definitions of Environment, Environment Pollutant, Environment pollution, Hazardous Substances and Occupier VIEW
VIEW
Types of Pollution VIEW
Powers of Central Government to protect Environment in India VIEW
Bangalore University B.com Notes

Advanced Corporate Accounting Bangalore University B.com 4th Semester NEP Notes

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Unit 1 Redemption of Preference Shares [Book]
Meaning, legal provisions VIEW
Treatment regarding premium on redemption VIEW VIEW
Creation of Capital Redemption Reserve Account VIEW
Fresh issue of shares VIEW VIEW
Arranging for Cash balance for the purpose of redemption VIEW
Minimum number of Shares to be issued for redemption VIEW
Issue of bonus shares VIEW VIEW
Preparation of Balance sheet (Vertical forms) after redemption 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]
Introduction, Meaning and Need for Internal Reconstruction VIEW
Types of Capital Reduction VIEW
Objectives of Capital Reduction VIEW
Legal Provisions for Reduction of Share Capital under Companies Act, 2013 VIEW
Accounting for Capital Reduction VIEW
Problems on Journal Entries VIEW
Preparation of Capital Reduction Account VIEW
Preparation of Reconstructed Balance sheet VIEW

 

Unit 4 Liquidation of Companies [Book]
Liquidation of Companies Meaning, Types of Liquidation VIEW VIEW VIEW
Modes of Winding up VIEW VIEW
Order of Payment VIEW 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
Inflation Accounting VIEW
Investment Accounting VIEW
Automated accounting process VIEW
Cloud based accounting VIEW
Data analytics and forecasting tools VIEW VIEW
Rise of accounting software solutions VIEW
Blockchain VIEW
Forensic Accountancy VIEW
Advisory Services VIEW VIEW
Artificial Intelligence in Accounting VIEW
Big Data in Accounting VIEW
Remote Work Setting VIEW
Outsourcing of Accounting of Functions VIEW
Changing financial standards VIEW
Workplace wellness accounting, etc. VIEW
Others
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 Public expenditure accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Social Responsibility Accounting VIEW
Bangalore University B.com Notes

Investments in Stock Market Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Introduction to Investment [Book]
Meaning, Objectives of Investment VIEW VIEW
Difference between Savings and Investment VIEW
Golden principles of investment VIEW
The investment environment VIEW
The investor life cycle VIEW VIEW
Investment avenues in India VIEW VIEW

 

Unit 2 Risk & Returns on Investment [Book]
Risk and return trade-off VIEW
Measuring returns: ROI, Absolute returns, Annualized return VIEW
Extended Internal Rate of Return (XIRR) VIEW
Types of risks in investments VIEW VIEW
Systematic and Unsystematic Risk VIEW VIEW
Measuring Risk: Standard deviation and Beta VIEW
Managing risks in investments VIEW VIEW

 

Unit 3 Investment Analysis [Book]
Investment Analysis VIEW
Features of fundamental analysis, Top-down vs. Bottom-up fundamental analysis VIEW
VIEW
Components of economic analysis VIEW
Economic Analysis: International & Domestic economic scenario VIEW
Economic forecasting techniques VIEW VIEW
Characteristics of an industry analysis VIEW
Key components of an industry VIEW
Porter’s Five Forces of Competition framework VIEW
Company analysis: Financial and Non-financial parameters VIEW
Technical Analysis: Concept, Assumptions and Approaches VIEW
Difference between fundamental and Technical analysis VIEW
Chart patterns and analysis VIEW VIEW
Moving averages VIEW
Trend analysis VIEW VIEW
Efficient market hypothesis VIEW

 

Unit 4 Investing in Stock Market [Book]
Stock exchange, Features VIEW
History of Stock exchanges in India VIEW
BSE and NSE VIEW VIEW
Role of stock exchanges VIEW
Players in stock markets VIEW VIEW
Role of SEBI VIEW VIEW
Ways of investing in Stock market VIEW
DEMAT account VIEW
Trading account VIEW
Trading Process in stock exchanges VIEW
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