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Asha K
G V KESAVA RAO
G.V. Kesava Rao Ravindra Babu S and K. Yathiraju
K Yathiraju
KESHAVA N
S Murali
Santhosh N, Aswatha, M, B H Srinivas and Palakshaiah
Sendamarai P
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V K BANUMATHI and RAKSHA PADEKAL
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A Team of Experts
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Aishwarya G Patil
Ali Hasan and Islam Nawaz
Alok Pandey
amba V
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Anil Kumar Sagi
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Anne Mary J
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Aravinda Murthy AS
Architecture Handbook
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Arun Kumar G Spoorti J Jainar T C Manjunath and Purohit Shrinivasacharya
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Title :
Bachelors Preparatory Programme-BCom Business Organisation and Office Management
Subject :
Commerce
copyright © 2018 :
Karnataka State Open University
Author :
KSOU
Publisher :
Karnataka State Open University
Chapters/Pages :
26/292
Total Price :
Rs. : 217
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Chapters
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Nature of Business
Total views (280)
Marketing as an activity is quite an old profession. But still by assuming new dimensions, it looks new and it is attracting many people to this profession. With the introduction of "Barter Exchange" market activity started functioning. But marketing has seen the light of the day only in the early part of the twentieth Century. Marketing has passed through many phases and is aiming to attain new h ......
Pages:
7
Price:
Rs 0
Classification of Business Activities
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Business consists of mainly those activities, which either deal with the production and exchange of goods and services. These activities are related to each other. The category of business involved in production of goods and services required by different types of customers in various markets is known as 'Industry'. The other category is 'Commerce' and it involves exchange or distribution of the r ......
Pages:
7
Price:
Rs 5.25
Requisites of a Successful Business
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Successful implementation and operation of a business is not easy in the present complex business environment. Several points are to be born in mind for the successful operation of the business.
Pages:
10
Price:
Rs 7.5
Elements of Accounting, Roles of Double Entry
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Book-keeping is an ancient art, as old as money. Chanakya in India states in his Arthashastra, the existence and need of proper accounting. But, the modern system of Book-keeping took its birth in 1494. The great expansion of industry and trade brought about by industrial revolution led to improvements in Book-keeping and accounting.
Pages:
9
Price:
Rs 6.75
Journal
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The term 'Journal' is derived from the French word 'jour' which means a day. Therefore, journal means a day book or a daily record. It may be defined as " a daily book to record all business transactions in the order in which they occur so as to show clearly in one entry both aspects of each transactions". The entry for a transaction made in the journal is called a 'Journal entry'.
Pages:
10
Price:
Rs 7.5
Ledger
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The term "Ledger" is derived from the Dutch word "Ledger" which means to lie. Therefore ledger means a book where the various accounts are kept. It is the book where transactions of the same nature are classified and grouped together in one place in the form of an account through a process called posting.
Pages:
10
Price:
Rs 7.5
Subsidiary Books
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Subsidiary books are the various books of original entry maintained under the modern method of book keeping for recording first, the various business transactions as and when they take place. The principle of double entry book keeping is followed while recording the transactions in each of the special Journals or the subsidiary books.
Pages:
16
Price:
Rs 12
Cash Book
Total views (286)
A cash book is a book of original entry as well as a ledger account. Cash represents a tangible real asset and in this aspect the account is a ledger account. Whenever any cash is received by the trader, he debits the cash account and credits the same whenever cash is paid out. Since this represents only one aspect of the transaction, double entry remains incomplete.
Pages:
16
Price:
Rs 12
Proprietary Organisation
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Sale trading concern is also known as proprietary organization. As a form of organization it has some merits over others. At the same time, it has demerits also. In this unit you will learn about the features of sole trading concern. its merits and its demerits.
Pages:
8
Price:
Rs 6
Trial Balance
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Trial Balance is a Statement containing all the ledger accounts along with their debit and credit balances.
Pages:
17
Price:
Rs 12.75
Manufacturing and Trading Account
Total views (290)
Trading account forms the first part of Final accounts. It is prepared to find out the Gross profit or Loss made in the buying' and selling 'Of gods by a Trader during a given period .This account is completed from the various ledger accounts relating to purchases and sales of goods, and certain nominal accounts which represent direct expenses incurred on the purchases of goods.
Pages:
15
Price:
Rs 11.25
Profit and Loss Account
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The profit and Loss Account is an account which shows the items' of' incomes or gains on the credit side and the items of. expenses or losses 'on the debit side. It starts with Gross Profit or Gross Loss transferred from the Trading account. The Gross Profit appears on credit side and Gross loss on debit side.
Pages:
19
Price:
Rs 14.25
Partnership Firms
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Partnership firm as a form of business organization tries to overcome some of the limitations of sole trading concerns. With expansion of business and enlargement of the scale of its operation, it has been necessary that a group of persons join hands together and supply the required capital and skills.
Pages:
12
Price:
Rs 9
Joint Hindu Family
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These forms are found all over the world. But Joint Hindu family is a peculiar form of business organization operating in India. It is an offshoot of Hindu Law & Hindu customs.
Pages:
5
Price:
Rs 3.75
Balance Sheet
Total views (290)
A Balance Sheet is a Statement of Assets and Liabilities. It is prepared by a Trader to ascertain the financial position of his business as it exists on a given date. It is prepared from the books of accounts after the preparation of the Trading and Profit and Loss Account. It shows the debit and credit balances of personal and real accounts, i.e accounts of assets and liabilities.
Pages:
26
Price:
Rs 19.5
Joint Stock Companies
Total views (290)
With the enlargement of the scale of business operation, it became difficult for a sole trader or a partnership firm to cope with the problems. There was a need for some other form of organization. Company form of organizations have become popular today, and are controlled by Indian Companies Act, 1956.
Pages:
5
Price:
Rs 3.75
Co-operative Enterprises
Total views (290)
We are quite familiar with the term co-operation. It has been an essential principle of human life since the dawn of civilization. But the economic concept of cooperation has been of our times. In this unit let us study about the cooperative enterprises. their working, their advantages and disadvantage.
Pages:
7
Price:
Rs 5.25
Public Enterprises
Total views (291)
Public Sector undertakings had a very limited role to play in India, prior to the attainment of independence, Even after independence, the entry of state was limited to a comparatively restricted field. After the adoption of socialist pattern of society, there has been a shift in favour of public sector undertakings. In this unit, we will discuss about the features & problems of public enterprises ......
Pages:
6
Price:
Rs 4.5
Market, Marketing, Marketing Management and Importance of Marketing
Total views (300)
Business is a term very popular and commonly used. In your day-to-day life, you come across this term very often. Business is undoubtedly an integral part of any society. It influences other elements of society and in turn they influence it. Business has certain characteristic features.
Pages:
11
Price:
Rs 8.25
Classification of Markets
Total views (291)
To state briefly "A market is a group of buyers & sellers interested in negotiating the terms of purchase/sale of goods/services. The negotiation process may be located face to face indirectly over phone or mail or through middlemen in trade. The term market is made to cover various grouping of customers.
Pages:
7
Price:
Rs 5.25
Rural Marketing
Total views (293)
There have been two schools of thought among Indian marketers on rural marketing. The First school believed that products and marketing techniques which worked in metro and urban areas could be transplanted with little or no modification to rural India. But the more sophisticated Indian marketers.
Pages:
6
Price:
Rs 4.5
Origin of Banking
Total views (293)
Banking is an independent business originated during the fourteenth century in England. The business of banking in those days was conducted mainly by a class of people called 'Jews' of Lombard (The name of a place). The jews became popular in course of time as 'Lorn bards' since they conducted their business in 'Lombard Streets of England.
Pages:
8
Price:
Rs 6
Advertising Management
Total views (293)
Advertising is multidimensional, It is a form of mass communication, a powerful marketing tool, a component of the economic system, a means of financing the mass media, a social institution, an art firm, an instrument of business management, a field of employment and a profession.
Pages:
8
Price:
Rs 6
Types of Banking
Total views (297)
The 'banking system' of a country includes a number of different types of banks catering to the needs of different types of borrowers for different purposes. The economic conditions and the financial needs differ from one country to another.
Pages:
10
Price:
Rs 7.5
Functions of Banking
Total views (297)
Banks have been classified on the basis of their lending to different economic activities. For e.g. commercial banks lend money to people who are engaged in trade and commercial activities. Agricultural banks lend to farmers. Thus Specialisation in tending to different types of economic activities has made the bank more specific in their functions.
Pages:
18
Price:
Rs 13.5
Negotiable Instruments
Total views (297)
In modern business world negotiable instruments have great significance. These instruments have gained prominence because they are used for making payment and discharging business liabilities or obligations. They are transferable documents which pass on freely from one person to another and it has become integral part of modern business activities.
Pages:
19
Price:
Rs 14.25
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