🏢 CORPORATE ACCOUNTING – SUMMARY NOTES 🧠 1. Meaning & Definition Corporate Accounting deals with accounting for companies (corporate bodies) — including issue of shares and debentures, preparation of final accounts, amalgamation, absorption, and liquidation. Definition:“Corporate Accounting is the branch of accounting that deals with the accounting for incorporated companies as per the provisions of the Companies Act.” 🎯 2. Objectives […]
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📒 BUSINESS ACCOUNTING – SUMMARY NOTES 🧠 1. Meaning and Definition Accounting is the process of recording, classifying, summarizing, and interpreting financial transactions to know the financial position of a business. Definition (AICPA):“Accounting is the art of recording, classifying, and summarizing transactions in terms of money and interpreting the results thereof.” 🎯 2. Objectives of Accounting 🧾 3. Basic Terms Term Meaning
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📊 BUSINESS MATHEMATICS – SUMMARY NOTES 🧠 1. Meaning of Business Mathematics Business Mathematics applies mathematical concepts to solve business and financial problems like profit, loss, interest, discount, and statistics. 👉 It helps in decision making, planning, and forecasting. 🧾 2. Ratio and Proportion Ratio Comparison of two quantities of the same kind.Formula: Ratio=ab or a:bRatio=ba or a:b Proportion Two ratios are equal.If ab=cdba=dc, then a, b, c,
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⚖️ BUSINESS LAW – SUMMARY NOTES 🧠 1. Meaning of Business Law Business Law (also called Commercial Law or Mercantile Law) is the branch of law that governs business and commercial transactions. ➡️ It defines rights and obligations of parties involved in trade, commerce, and business. 📚 2. Main Sources of Business Law Source Description Indian Contract Act, 1872 Deals with contracts and agreements. Sale
📖 ACCOUNTING – SUMMARY NOTES 🧠 1. Meaning & Definition Accounting is the process of recording, classifying, summarizing, analyzing, and interpreting financial transactions to know the profit/loss and financial position of a business. Definition (AICPA):“Accounting is the art of recording, classifying, and summarizing in a significant manner the transactions and events which are of a financial character.” 💰 2. Objectives of
🌐 COMPUTER NETWORKS – DETAILED NOTES 🧠 1. Introduction to Computer Networks 🔹 Definition A computer network is a collection of interconnected computers that share resources and data using communication channels. 🔹 Goals of Networking ⚙️ 2. Types of Computer Networks Type Coverage Area Example PAN (Personal Area Network) Within a few meters Bluetooth, Hotspot LAN (Local Area Network) Within a building/campus Office network
💻 SOFTWARE ENGINEERING – DETAILED NOTES 🧠 1. Introduction to Software Engineering 🔹 What is Software Engineering? Software Engineering is the systematic, disciplined, and quantifiable approach to the development, operation, and maintenance of software. Definition (IEEE): “Software Engineering is the application of a systematic, disciplined, and quantifiable approach to the development, operation, and maintenance of software.” 🔹 Why Software Engineering? 🧩 2. Software
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🧠 1. Introduction to Operating System 🔹 What is an Operating System (OS)? An Operating System is system software that acts as an interface between the user and the computer hardware.It manages hardware, software, files, memory, and processes. Example: Windows, Linux, macOS, Android, UNIX. 🔹 Functions of Operating System Function Description Process Management Manages processes (creation, scheduling, termination). Memory Management Allocates and deallocates
🧠 1. Introduction to DBMS 🔹 What is a Database? A database is an organized collection of related data that can be easily accessed, managed, and updated. Example:A college database may contain data about students, teachers, and courses. 🔹 What is DBMS? A Database Management System (DBMS) is a software that allows users to define, create, maintain, and control access to the database. Examples: MySQL,
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🧠 1. Introduction to Computers 🔹 Definition A computer is an electronic device that accepts data as input, processes it according to instructions (programs), and produces useful output. 🔹 Characteristics Feature Description Speed Performs calculations very fast. Accuracy High precision; errors only occur due to human/program mistakes. Storage Stores large amounts of data. Automation Works automatically after instructions are given. Versatility Performs
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