COMMERCE: Recent Episodes

Bindu K

USEFUL FOR TEACHING COMMERCE SUBJECTS FOR BBA AND M COM STUDENTS

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Some times expenses paid may partly belongs to next accounting period. Such portion should be treated as prepaid expenses

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New provision and further bad debts is always deducted from debtors in balancesheet and additional provision((bad debt+further bad debts+new provision)-old provision) to be debited or provided in profit and loss account and if old provision is more than bad debts+further bad debts+ new provision , difference is to be credited to profit and loss account. Ie A) (bad debt+further bad debt+ new provision)>old provision, then difference is debited to Profit and loss account. B) & if (bad debt+further bad debt+ new provision) < old provision, difference is to be credited to profit and loss account

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To record pending transactions on accrual basis

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Adjustments are required to incorporate pending transactions in the books of aacounts

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Practical problem

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This session consists of patterns,levels, bases and merits and drawbacks of market segmentation

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Profit and loss account

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Practical work

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Balance sheet is a sheet of balances of assets and liabilities. This podcast consists of meaning, features, objectives/need/purpose and preparation of balancesheet.

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Service marketing is emerged as a separate discipline or field of study from 1980s onwards.

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Service marketing consists of meaning, definition and elements of service and service marketing it's nature and service marketing mix

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Marketing environment includes all forces and factors which affect marketing organisation

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Consists of internal and external environment

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Mostly uncontrollable,fast changing, effect on decision making

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Intro

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Initial attempt