FIRST YEAR (SEMESTER-I) PAPER
TITLE OF PAPER Compulsory Papers
BBA - 111
Business Communication-I
BBA - 112
Business Organization and Management-I
BBA - 113
Pass Papers Business Economics-I
BBA - 114
Business Statistics-I
BBA - 115
Business Law-I
BBA - 116
Marketing Management-I
BBA - 117
Financial Accounting-I
BBA - 118
Computer for Management-I
Theory Practical
Term End
MARKS Internal Assess.
Full Marks
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
20 20
05 05
25 25 400
2 hrs 2 hrs
Total
DURATION Of T.E. Exam.
FIRST YEAR (SEMESTER-II) PAPER
TITLE OF PAPER Compulsory Papers
BBA - 121
Business Communication-II
BBA - 122
Business Organization and Management-II
BBA - 123
Pass Papers Business Economics-II
BBA - 124
Business Statistics-II
BBA - 125
Business Law-II
BBA - 126
Marketing Management-II
BBA - 127
Financial Accounting-II
BBA - 128
Computer for Management-II
Theory Practical
Term End
MARKS Internal Assess.
Full Marks
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
20 20
05 05
25 25 400
2 hrs 2 hrs
Total
1
DURATION Of T.E. Exam.
SECOND YEAR (SEMESTER-III) PAPER
TITLE OF PAPER Compulsory Papers
BBA - 231 BBA - 232 BBA - 233 BBA - 234
BBA - 235 BBA - 236 BBA - 237 BBA - 238
Management Information System-I Indian Society & Culture-I Pass Papers Quantitative Methods-I Organization Behavior and Business Ethics-I Honors Papers Production and Operation Management-I Human Resource Management-I Financial Management-I Cost and Management Accounting-I
Term End 20 (Th.) 20 (Pr.) 40
MARKS Internal Assess. 05(Th.) 05(Pr.) 10
Full Marks 25 25 50
DURATION For T.E. Exam. 2 hrs 2 hrs 2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
Total
400
SECOND YEAR (SEMESTER-IV) PAPER
TITLE OF PAPER Compulsory Papers
BBA - 241 BBA - 242 BBA - 243 BBA - 244
BBA - 245 BBA - 246 BBA - 247 BBA - 248
Management Information System-II Indian Society & Culture-II Pass Papers Quantitative Methods-II Organization Behavior and Business Ethics-II Honors Papers Production and Operation Management-II Human Resource Management-II Financial Management-II Cost and Management Accounting-II
Term End 20 (Th.) 20 (Pr.) 40
MARKS Internal Assess. 05(Th.) 05(Pr.) 10
Full Marks 25 25 50
DURATION For T.E. Exam. 2 hrs 2 hrs 2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
Total
400
2
THIRD YEAR (SEMESTER-V) Paper Code
Title of Paper Pass Papers
BBA-351 BBA-352
BBA-353(M) BBA-354(M) BBA-355(M) BBA-356(M) BBA-357(M) BBA-358(M) BBA-359(M) BBA-353(F) BBA-354(F) BBA-355(F) BBA-356(F) BBA-357(F) BBA-358(F) BBA-359(F) Total
Banking, International Trade and Finance-I Computerized Accounting and Auditing (Practical)-I Honors Papers (Any one group) Group-A (Marketing) Advertising Management-I Sales and Distribution Management-I Rural marketing Management-I Service Marketing Management-I
Export Management-I Consumer Behavior and Market Research-I Project & Viva-I Group-B (Finance) Investment Management-I Indian Financial System-I Principles of Banking-I Principles of Insurance & Risk Management-I Corporate Accounting-I Tax Management-I Project & Viva-I
Term End
Marks Internal Assess.
Full Marks
Duration For T.E. Exam
40
10
50
2 hrs
40
10
50
3 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40 40 40
10 10 10
50 50 50
2 hrs 2 hrs 2 hrs
40
10
50
2 hrs
40 40 40
10 10 10
50 50 50
2 hrs 2 hrs 2 hrs
40
10
50
2 hrs
40 40
10 10
50 50 50 450
2 hrs 2 hrs 2 hrs
3
THIRD YEAR (SEMESTER-VI) Paper Code
Title of Paper Pass Papers
BBA-361 BBA-362
Banking, International Trade and Finance-II Computerized Accounting and Auditing (Practical)-II
Term End
Marks Internal Assess.
Full Marks
Duration For T.E. Exam
40
10
50
2 hrs
40
10
50
3 hrs
40
10
50
2 hrs
40
10
50
2 hrs
40 40 40 40
10 10 10 10
50 50 50 50
2 hrs 2 hrs 2 hrs 2 hrs
40
10
50
2 hrs
40 40 40
10 10 10
50 50 50
2 hrs 2 hrs 2 hrs
40
10
50
2 hrs
40 40
10 10
50 50
2 hrs 2 hrs 2 hrs
Honors Papers (Any one group)
BBA-363(M) BBA-364(M) BBA-365(M) BBA-366(M) BBA-367(M) BBA-368(M) BBA-369(M) BBA-363(F) BBA-364(F) BBA-365(F) BBA-366(F) BBA-367(F) BBA-368(F) BBA-369(F) Total
Group-A (Marketing) Advertising Management-II Sales and Distribution Management-II Rural marketing Management-II Service Marketing Management-II
Export Management-II Consumer Behavior and Market Research-II Project & Viva-II Group-B (Finance) Investment Management-II Indian Financial System-II Principles of Banking-II Principles of Insurance & Risk Management-II Corporate Accounting-II Tax Management-II Project & Viva-II
450
4
SEMESTER-I BUSINESS COMMUNICATION-I (BBA - 111) UNIT-1 Introduction to Communication: Meaning, definition and purpose of communication; various forms of communication; process of communication; barriers to communication; principles of effective communication; organizational communication. UNIT-2 Foundations of Business Communication: Achieving Success through effective business communication; Communicating in terms & mastering listening and non-verbal Communication skills; Intercultural Communication. UNIT-3 Applying the three-step writing process: Planning business messages; Writing business messages; Completing business messages. Recommended Book :
Business Communication Today - Bovee, Thill, Schatzman
5
BUSINESS ORGANISATION AND MANAGEMENT-I ( BBA - 112 ) (Business Structure and Systems) UNIT-1 Introduction to business: Meaning and nature of business; objectives of business; essentials of a successful business; qualities of a successful businessman. Forms of business organization: Meaning; characteristics of an ideal form of business organization. Sole Trader: meaning; features; merits and demerits. Partnership: meaning; characteristics; kinds of partners; partnership deed; advantages and disadvantages of partnership form of business organization; dissolution of partnership firms. UNIT-2 Joint Stock Company: Meaning and definition; characteristics; kinds of companies; distinction between private and public company; merits and demerits of company form of business organization; promotion and incorporation of a joint stock company. UNIT-3 Capital of a company: share capital; shares and kinds of shares; debentures: meaning and types of debentures; difference between shares and debentures. Recommended Books: 1.Principles of Management - R. K. Sharma & S. K. Gupta (Kalyani) 2.Principles of Management - L. M. Prasad ( S.Chand & Co.) 3.Business Organisation and Management- D P Jain (Vrinda)
6
BUSINESS ECONOMICS-I ( BBA - 113 ) UNIT-1 Introduction to Economics; Demand Analysis for Decision-making: - Determinants of Demand - Law of Demand - Elasticities of Demand - Demand estimation - Demand forecasting - Utility analysis and consumers equilibrium. Production Analysis: - Law of Returns - Laws of Returns to scale - Empirical Production Function and producers equilibrium. UNIT-2 Cost Analysis: - Short run cost functions - Long run cost functions - Economies and Diseconomies of scale. Break-even Analysis; Pricing Strategies; Pricing under Different Market Structures: - Perfect Competition - Monopoly - Monopolistic Competition Oligopoly UNIT-3 Overview - How do we measure an Economy’s progress ? Fundamentals of macroeconomic models - The classical approach, The keynesian Approach; Business fluctuations - What and why ? Inflation - causes and cures; The twin traps - Inflation and unemployment; . Money-Nature, function and creation of money.; Banking creation and control of credit and role of monetary policy. Recommended Books: 1.Macroeconomics - Sappiro E. (TMG) 2.Managerial Economics - Peterson AND Lewis (PHI) 3.Principles of Microeconomics- H L Ahuja (S Chand) 4.Managerial Economics- P L Meheta (KP)
7
BUSINESS STATISTICS-I (BBA - 114) UNIT-1 Introduction: Meaning and definitions of statistics; importance of statistics in business; limitations of statistics; types of data, collection of data; classification and tabulation of Data; graphic and diagrammatic presentation of Data. UNIT-2 Measures of Central Tendency: Introduction; The Arithmetic Mean; The Median; The Mode; comparison between mean, median and mode; The geometric Mean; The Harmonic Mean. Measures of Dispersion: Introduction; The Range; The Quartile Deviation; The Mean Deviation; The Standard Deviation; Coefficient of Variation.
UNIT-3 Skewness, Moments and Kurtosis: Introduction, Skewness; Measures of Skewness; Moments; Kurtosis. Probability: Introduction; Basic terminology in Probability; three types of Probability; Probability Axioms; Probability under conditions of statistical independence and dependence; Bayes’ Theorem. Recommended Books: 1.Statistics for Management - Lavin & Rubbin (TMH) 2.Statistical Methods - S.P. Gupta (Sultan Chand) 3.Business Statistics -G C Beri (TMH) 4.Statistical Methods and Quantitative Techniques- Digambar Patri (KP) 5.Business Statistics- D R Agarwal (Vrinda)
8
BUSINESS LAW-I ( BBA - 115 ) UNIT-1 Law of contract (1872): Nature of contract, Classification; Offer and acceptance; Capacity of Parties; Free consent. UNIT-2 Law of contract (1872): Consideration; legality of object; Agreement declared void; Performance of contract; Remedies for breach of contract. UNIT-3 Special Contracts: Indemnity and Guarantee; Bailment and Pledge. Recommended Books: 1.Mercantile Law - N. D. Kapoor 2.Business and Company Law - Chawla and Garg 3.Business Law - Avtar Singh 4.Company Law - Avtar Singh. 5.Mercantile Law - M. C. Kuchhal 6.Business Law- L M Powel, S Kumar (Vrinda)
9
MARKETING MANAGEMENT-I ( BBA - 116 ) UNIT-1 Introduction: Marketing concepts; selling vs. marketing; marketing mix; marketing environment; Importance of marketing. Market segmentation: Concept; Importance; Bases for market segmentation. UNIT-2 Product: Concept; Product planning and development; Product life cycle; Product line and product mix. Brand: Understanding a brand; Brand attributes. Packaging- Role and function. UNIT-3 Price: Methods of pricing; Factors influencing pricing decision; Pricing cues; Importance. Place: Functions of channel intermediaries; Types of distribution channels; Factors affecting choice of distribution channel; Retailing-Types of retail formats. Recommended Books: 1.Marketing Management - C. N. Sontaki ( Kalyani ) 2.Marketing Management - Ramaswamy - Namkumari 3.Marketing Management - Philip Kotler (PHI ) 4.Sales and Marketing Management - Candilf and still 5.Marketing Management - W. Stanton et. al. 6.Marketing Management- Dutta and Dutta ( Vrinda)
10
FINANCIAL ACCOUTING-I (BBA - 117) UNIT-1 Introduction to Accounting: Meaning of Accounting; Book Keeping- The Basis of Accounting; Evolution of Accounting; Sub fields of Accounting; Users of Accounting Information. Accounting Cycle, Journal and Ledger: Accounting Cycle; Identification of Transactions; Recording of transactions in Journal; The Ledger. Accounting Concepts. UNIT-2 The Trial Balance: Introduction; Objectives in Drawing up a Trial Balance; Construction of a Trial Balance; Errors disclosed and not disclosed by a Trial Balance; rectification of errors. Bank Reconciliation Statement UNIT-3 Subsidiary Books of Account: Subdivision of Journal; Cash Book; Purchase Day Book; Sales Day Book; Purchase Returns Book; Sales Return Book; Bills Receivable and Payable Book; Journal Proper. Capital and Revenue: Introduction; Capital and Revenue Expenditures; Deferred Revenue Expenditure; Capital and Revenue Receipts; Capital and Revenue Profits; Capital and Revenue Losses. Recommended Books : 1.Modern Accountancy - Hanif and Mukherjee Part I & II (TMH) 2.Higher Secondary Accountancy - Hanif, Mukherjee, Biswal and Sharma 3.Financial Accounting-P.C.Tulsian (Pearson) 4.An Introduction to Accountancy- S N Maheshwari S K Maheshwari (Vikas) 5.Advanced Accountancy Vol I and Vol II- S N Maheshwari S K Maheshwari (Vikas) 6.Financial ccounting- J A Jaffarulla (Vrinda)
11
COMPUTER FOR MANAGEMENT-I ( BBA - 118 ) Theory-25 Practical-25 UNIT-1 Introduction to computer; Characteristics of computer; Classification of computers; Basic computer organization. UNIT-2 Operating Systems: Meaning; types and functions. UNIT-3 Computer Devices: Input-output devices; Storage devices. Computer software: what is software? Relationship between Hardware and Software; Types of Software; Acquiring Software; Software development steps. PRACTICAL( 25 marks) : DOS Commands-Internal, External; Using Windows; MsWord. Recommended Books : 1.P.K.Sinha- Fundamental of Computer. 2.R.P. Jain- Fundamental of Computer. 3.Leon and Leon- Introduction To Computers
12
SEMESTER-II BUSINESS COMMUNICATION-II (BBA - 121) UNIT-1 Writing Letters, Memos, E-mail: Writing routines, good-news & goodwill messages; Writing bad-news messages; Writing persuasive messages. UNIT-2 Designing & Delivering Oral Presentations: Planning, writing and completing oral presentations; Enhancing oral presentations with electronic slide shows and overhead transparencies. UNIT-3 Writing employment messages and interviewing for jobs: Writing resumes and application letters; Interviewing for employment and following up. Recommended Book :
Business Communication Today - Bovee, Thill, Schatzman
13
BUSINESS ORGANISATION AND MANAGEMENT-II ( BBA - 122 ) (Organization Structure and Systems) UNIT-1 Introduction to Management: Concept, Nature, Process, Significance of Management; Managerial Roles , An overview of functional areas of Management. Planning: Concepts, Process and Types. Decision Making: Concepts and process. Bounded Rationality, Management By Objectives, Corporate Planning; Environment Analysis and diagnosis; Strategy formulation. UNIT-2 Organizing: Concepts, Nature, Process and significance; Authority and Responsibility relationship; Centralization and decentralization; Departmentation; Organization structure; Forms and contingency factors. Motivating and Leading people at work: Concept of motivation; Theories of motivation (Maslow, Herzberg); Financial and Non-financial incentives. UNIT-3 Leadership: Concept; leadership styles, Communication: Nature, Process, networks and barriers; Effective Communication. Managerial Control: Concept and Process, Effective control system; Techniques of control; Management of change: Concept; Resistance to change; Emerging horizons of Management in a changing environment. Recommended Books: 1.Principles of Management - R. K. Sharma & S. K. Gupta (Kalyani) 2.Principles of Management - L. M. Prasad ( S.Chand & Co.) 3.Business Organization and Management - C R Basu (TMH)
14
BUSINESS ECONOMICS-II ( BBA - 123 ) UNIT-1 Global Economy : Characteristics and issues; India and the global economy; Planning Process and Economic Development in India; Industrial Policy and Resolution; Issues in Privatization; Regulated environment. UNIT-2 An overview of Business Environment; GATT/WTO and global liberalization; Global Competitiveness; Pre-Budget Economic Survey, Annual Budget Analysis; Indian Economy by 21st Century. UNIT-3 An Anatomy of black money; Function of government - How much should governments do ? Public Revenue and Public Expenditure; International trade and balance of payments. Recommended Books: 1.Macroeconomics - Sappiro E. (TMG) 2.Managerial Economics - Peterson AND Lewis (PHI) 3.Principles of Microeconomics- H L Ahuja (S Chand) 4.Managerial Economics- P L Meheta (KP)
15
BUSINESS STATISTICS-II (BBA - 124) UNIT-1 Sampling & Estimation: Meaning, types of sampling, sampling distribution, standard error, central limit theorem. Meaning of estimation, types of estimates, criteria of a good estimate, confidence interval, confidence level, sample size. UNIT-2 Correlation Analysis: Concept and Importance of Correlation; types of correlation; Methods of Studying Correlation; rank correlation. Regression analysis: Introduction, Uses of Regression Analysis, Difference between Correlation & Regression Analysis, Regression Lines, Regression Equations. UNIT-3 Index Number: Introduction; uses of Index Numbers; Problems in Index Number Construction; types of Price Index Numbers; Time Reversal, Factor Reversal Test; Chain Base Index Number, Deflating Prices and Incomes. Time Series Analysis: Introduction; Components of a Time Series; The Trend; Seasonal Variation; Cyclical Variation; Irregular Variation; Forecasting; Importance of time series for business and economics.
Recommended Books: 1.Statistics for Management - Lavin & Rubbin (TMH) 2.Statistical Methods - S.P. Gupta (Sultan Chand) 3.Statistics for Management-G C Beri (TMH) 4.Statistical Methods and Quantitative Techniques- Digambar Patri (KP) 5.Business Statistics- D R Agarwal (Vrinda)
16
BUSINESS LAW-II ( BBA - 125 ) UNIT-1 Sale of Goods Act 1930: Formation of contracts of sale; Goods and their classification; Price; Conditions and Warranties; Transfer of property in goods; Performance of the contract of sales; Unpaid seller and his rights. UNIT-2 Negotiable Instrument Act 1881: Definition of negotiable Instruments; Features; Promissory note, Bill of exchange and cheque, Holder and holder in due course; crossing of a cheque; Types of crossing; Negotiation; Dishonour and discharge of negotiable instrument. UNIT-3 Company Law: Incorporation of companies; Memorandum of Association; Articles of Association; Prospectus , Company meetings; Kinds of meetings; Quorum; Voting; Resolutions, Minutes.
Recommended Books: 1.Mercantile Law - M. C. Kuchhal 2.Mercantile Law - N. D. Kapoor 3.Business and Company Law - Chawla and Garg 4.Business Law - Avtar Singh 5.Company Law - Avtar Singh.
17
MARKETING MANAGEMENT-II ( BBA - 126 ) UNIT-1 Promotion: A type of communication; Various promotional tools; Advertising- 5 M’s of advertising; Sales promotion- various tools. UNIT-2 Public relations-functions; Publicity; Personal selling- managing the sales force; principles; Sponsorships: objective; Exhibitions; Word of Mouth promotion. UNIT-3 Competitive Marketing strategy: Porter model of competitive industry structure; Competitive advantage- Overall cost leadership; Differentiation; Focus. Competitive marketing attacking strategies- frontal attack; flanking attack; encirclement attack; bypass attack; guerilla attack. Recommended Books: 1.Marketing Management - C. N. Sontaki ( Kalyani ) 2.Marketing Management - Ramaswamy - Namkumari 3.Marketing Management - Philip Kotler (PHI ) 4.Sales and Marketing Management - Candilf and still 5.Marketing Management - W. Stanton et. al.
18
FINANCIAL ACCOUTING-II (BBA - 127) UNIT-1 Final Accounts: Preparation of Trading and Profit and Loss Account and Balance Sheet of Non-Corporate trading entities with important adjustments. UNIT-2 Accounting for Non-Profit Organization: Non-Profit Entities; Characteristics of nonprofit organization; Preparation of Receipts and Payments Account, Income and Expenditure Account and Balance Sheet with important adjustments. UNIT-3 Understanding Company Final Accounts: Books of accounts to be kept by company; Annual Report; Forms and contents of Balance Sheet and Profit and loss Account; Recent trend in corporate disclosure; Managerial Remuneration; Divisible profit; Sources of dividend. Recommended Books : 1.Modern Accountancy - Hanif and Mukherjee Part I & II (TMH) 2.Higher Secondary Accountancy - Hanif, Mukherjee, Biswal and Sharma 3.Financial Accounting-P.C.Tulsian (Pearson) 4.An Introduction to Accountancy- S N Maheshwari S K Maheshwari (Vikas) 5.Advanced Accountancy Vol I and Vol II- S N Maheshwari S K Maheshwari (Vikas) 6.Financial ccounting- J A Jaffarulla (Vrinda)
19
COMPUTER FOR MANAGEMENT-II ( BBA - 128 ) Theory-25 Practical-25 UNIT-1 Computer languages: high-level language, assembly language, machine language; Compiler and interpreter; Characteristics of a good computer language. UNIT-2 Computer network: Different types of networks: LAN, MAN, WAN; Network environments: Topology, Protocol. UNIT-3 Introduction to Internet: Internet; intranet; extranet; Internet service provider; Internet access; web fundamentals; e-mail; e-Commerce; Security and privacy issue. PRACTICAL (25 Marks) :
MS Excel; MS
Recommended Books : 1.P.K.Sinha- Fundamental of Computer. 2.R.P. Jain- Fundamental of Computer. 3.Leon and Leon- Introduction To Computers
20
Access;
MS Power Point.
BACHELOR OF BUSINESS ADMINISTRATION COURSE STRUCTURE (SECOND YEAR- TRADITIONAL PATTERN) PAPER
TITLE OF PAPER Compulsory Papers
BBA - 201 BBA - 202 BBA - 203 BBA - 204
BBA - 205 BBA - 206 BBA - 207 BBA - 208
Management Information System Indian Society And Culture Pass Papers Quantitative Methods Organization Behavior and Business Ethics Honors Papers Production and Operation Management Human Resource Management Financial Management Cost and Management Accounting
Term End 40 (Th.) 40 (Pr.) 80
MARKS DURATION Internal Assess. Full MarksFor T.E. Exam. 10 (Th.) 10 (Pr.) 20
50 50 100
2 hrs 3 hrs 3 hrs
80
20
100
3 hrs
80
20
100
3 hrs
80
20
100
3 hrs
80
20
100
3 hrs
80
20
100
3 hrs
80
20
100
3 hrs
Total
800
21
BACHELOR OF BUSINESS ADMINISTRATION (COURSE STRUCTURE) (THIRD YEAR-TRADITIONAL PATTERN) Paper Code
Title of Paper Pass Papers
BBA - 301 BBA - 302
BBA -303(M) BBA-304 (M) BBA-305 (M) BBA-306 (M) BBA-307 (M) BBA-308 (M) BBA-309 (M) BBA- 303 (F) BBA- 304 (F) BBA -305 (F) BBA -306 (F) BBA -307 (F) BBA -308 (F) BBA-309 (F) Total
Banking, International Trade and Finance Computerized Accounting and Auditing (Practical) Honors Papers (Any one group) Group-A (Marketing) Advertising Management Sales and Distribution Management Rural marketing Management Service Marketing Management Export Management Consumer Behavior and Market Research Project & Viva Group-B (Finance) Investment Management Indian Financial System Advanced Cost and Management Accounting International Financial Management Corporate Accounting Tax management Project & Viva
Term End
Marks Internal Assess.
Full Marks
Duration For T.E. Exam
80
20
100
3 hrs
80
20
100
6 hrs
80
20
100
3 hrs
80
20
100
3 hrs
80 80 80 80
20 20 20 20
100 100 100 100
3 hrs 3 hrs 3 hrs 3 hrs
100
6 hrs
80 80
20 20
100 100
3 hrs 3 hrs
80
20
100
3 hrs
80
20
100
3 hrs
80 80
20 20
100 100 100 900
3 hrs 3 hrs 6 hrs
22
SECOND YEAR
23
MANAGEMENT INFORMATION SYSTEM (BBA - 201) Theory-50 Marks Duration-2 hrs
UNIT-1
Introduction to Management Information System: Concept, Definition, Role and importance of MIS, MIS & users; MIS: a support to management, MIS: organization; Decision Making: Concepts, MIS & decision making concept; Information: Concept, classification, Collection, value, MIS & information concept; System: Concepts, controls, types, MIS & System concepts. UNIT-2 System Analysis & Design: Introduction, Need, System analysis of existing system & new requirement, system development model, structured SAD, Computer system design, MIS & system analysis; Development of MIS: Long range plans, ascertaining the class of information, Determining information requirement, development & implementation of MIS, Management of quality in MIS, organization for development of MIS, MIS the factors of success & failures. UNIT-3
Applications of MIS : Applications in manufacturing sector - Introduction, personal management, financial management, production, material, marketing management, corporate overview. Applications in service sector : Introduction to service sector, creating a distinctive service, MIS application in service industry. Decision Support System: Concept, Deterministic systems, Artificial Intelligence system, knowledge base expert system, Enterprise Management system: EMS, ERP system, ERP basic features, Benefits of ERP, ERP selection, ERP Implementation, EMS & MIS.
UNIT-4 Technology in MIS: Technology of Information System: Data, Transaction,Application Processing, Information System Processing, DBMS: Database Concept, Database Model, Data Models, Database design, RDBMS, MIS & RDBMS; MS SQL Server: Concept; features; SQL; DML; DDL; Commands on SQL. UNIT-5 Client server Architecture: meaning, client-server Implementation strategies, MIS & CSA; ATM Technology, Business process Re-engineering; Web site management: HTML; DHTML; JavaScript. PRACTICAL COMPONENTS- 50 MARKS, DURATION-3 HRS MS SQL Server and Web Site Management (HTML, DHTML, JavaScript) Recommended Books: 1. Jawadekar W.S. - Management Information System - McGrew Hill 2. Schultheis - Management Information System, Managers Views - McGrew Hill 3. Kelkar S.A.- Management Information System-A concise study-(PHI) 4. Edwards - Essence of Information Systems ( PHI ) 5. Ivan Bayross-Teach Yourself Web Technologies Part-1 (BPB)
24
INDIAN SOCIETY AND CULTURE ( BBA - 202 ) UNIT-1 Indian Society: Its Composition and Diversity; Castes and Tribes; Major religions; Little Tradition and Great Tradition Threats to unity; Approaches to social integration. UNIT-2 Processes of Socio - Cultural changes in India: Sanskritisation, Secularization, Westernization, Modernization, Democratization Globalization and its impact on Indian Society, Local Response to Globalization. UNIT-3 Root of Indian Culture: Concept of Bharatavarsha; Religions faith and Belief; Social systems, Characteristics of Indian Culture; Protestant Religions Movements during the 6th century B.C.; Cultural attainments with reference to the Gupta period. UNIT -4 Culture expansion: Overseas Trade and Commerce and its impact on South - east Asia; external impact on Indian Culture; Hellenistic impact on art and architecture impact of Islam; Socio - religious Reform Movements; Bhakti Movement; Brahmo Samaj and Arya Samaj. UNIT -5 Nationalism in India: Freedom Struggle; The role of Gandhi, Tagore, Nehru, Subhas and Jinnah. Recommended Books: 1.Indian Society and Culture - Dr. P. K. Mishra. 2.Culture & Society in India - N. K. Bose 3.Social history of India - Romila Thappar
25
QUANTITATIVE METHODS (BBA-203)
UNIT-1
Theory of Sets: Concept of a set; Subset; Super Set; Power Set of a Set; Operation of Sets: Union; Intersection; Symmetric difference; Complement of a Set; Properties; Demorgan’s law; Venn diagram. Cardinality of Sets; Cartesian product of Sets. Relations: Definition; domain; range of a relation; inverse of a relation; equivalence relation; congruence modulo relation on the set of integers; equivalence classes. Functions: Definition; domain; range of a function; injective; surjective and bijective functions; equality of functions; inverse of a function; real valued functions of a real variable and their graphs; odd and even functions. Limit: Limit of a function; definition; left hand limit; right hand limit; infinite limit and limit at infinity; algebra of limits; evaluation of limits (excluding trigonometric functions) Continuity: Definition; continuity of functions like ax, log x, xn, |x|, [x], sgn(x) and ex. different method of determination of continuity; graphic and analytical method. UNIT-2 Differentiation: Definition; differentiation from first principle; algebra of derivatives; differentiation of xn , ex, ax, logex, logax; properties; implicit differentiation; logarithmic differentiation; chain rule; successive differentiation; Optimization: Increasing and decreasing functions, maxima and minima. Integration: Anti derivatives; indefinite integration; fundamental integration formulae; algebra of integrals; integration by the method of substitution; integration by parts; integration through partial fractions. UNIT-3 Linear Programming Problems: Mathematical formulation; graphical solution methods; general LPP; Simplex method: computational procedure; big M method; duality in LPP.
UNIT-4 Network analysis (CPM and PERT) Resource allocation UNIT-5 Permutation and Combination: Counting principles; permutations and combinations (with and without repetition); restricted permutations and combinations. Theory of probability: Definition; Basic concepts; Theorems of probability: Rule of multiplication and addition. Types of probability; independent events; interrelationship between the conditional, joint & marginal probabilities; Bayes theorem. Distribution curve; binomial; poission and normal distribution. Recommended Books: 1. Statistical Methods and Quantitative Techniques: Digambar Patri (KP) 2. Higher Secondary Mathematics ( Part - 1 & 2 ) 3. Quantitative Techniques-Theory and Problems : Tulsian and Pandey (Pearson)
26
ORGANISATION BEHAVIOUR & BUSINESS ETHICS (BBA - 204) UNIT-1
OB: Introduction: Concept of OB; Understanding OB - definition, goals, elements; Historical origin - Hawthorne studies; Various schools of thoughts - Classical, Neoclassical & Modern; Fundamental concepts Nature of people, Nature of organizations; Approaches of OB - Supportive, Contingency, Productivity & System; Contributing discipline to OB.
UNIT-2
OB at Individual level - I : Individual dimensions of OB: Perception Meaning, Factors affecting, Application of perception concepts to OB - attribution theory, Shortcuts used in judging others. Attitudes - Concept, Types, Attitudes & Consistency - Cognitive Dissonance theory. Motivation - Concept, Contemporary theory ERG, McClelland, Goal setting & Expectancy.
UNIT-3
OB at Individual level - II : Personality - Meaning, Determinants, Traits & Theories - Psychoanalytical, Learning. Learning - Concept, Theories - Classical conditioning, Operant conditioning & Social learning. Leadership-Meaning, Nature of leadership, Theories of leadership - Behavioural theory, Contingency theories (Fiedler, Heresy - Blanchard, Path Goal theory).
UNIT-4 Interpersonal Behavior : Conflict - Nature, Levels, Sources, Effects, Models; Assertive behaviour; Transactional Analysis - Ego states, Types of Analysis, Life positions Applications; Power & Politics Types, sources; Organisational Politics, Tactics to gain Political Power, Group Dynamics; Types of groups; Meetings; Teamwork. UNIT-5
Business Ethics: Ethics and Business-Nature, Arguments for and against; Ethical Ethics - Nature & Value of management ethics; Ethical values in Bhagawat Geeta, Upanishad;
principles in business; Management
Recommended Books: 1. Organisational Behaviour 2. Environmental studies & Organisational Behaviour 3. Organisational Behaviour 4. Organisational Behaviour 5. Organisational Behaviour 6. Business ethics-concept & cases 7. Essence of Business Ethics
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Stephen Robbins (PHI). Sharma & Gupta Fred Luthans Rao & Narayan L.M. Prasad Manuel Velasquez(PHI) P. Prateley ( PHI )
PRODUCTION & OPERATION MANAGEMENT (BBA - 205) UNIT-1 Nature & Scope of Production & Operations Management : Nature of Production, Production as a system, Production as an organization function, Decision making in production, Importance of production function, Scope of Production & Operations management, Evolution of production function, Characteristics of Modern Production & Operations function, Productive system examples, products vs. services. Forecasting for Operations: Nature and use of forecast, Sources of Data, Forecasting model - Quantitative or Time series Methods (simple Moving Average, weighted Moving Average, Exponential Smoothing Models, Forecast errors) Qualitative or judgmental methods (Delphi method, Market survey, Historical Analogy), Accuracy of forecasting Methods. UNIT-2 Product Design and Analysis: Concept, Product development -concept and steps; Product Life Cycle, Process design, Interrelationship of product design & process design, Process technology, Process technology life cycle, Economic analysis of production processes (cost function of processing alternatives, operating leverage, break even analysis, financial analysis) Inventory Management: Meaning & definition, Objectives of inventories, Inventory Management & control, Factors influencing inventory management & control, Benefits, Process of Inventory mgmt. & control, Inventory control techniques - ABC, HML, VED, SDE, FSN, EOQ, MRP & JIT, Kanban, Japanese Inventory system. UNIT-3 Plant location & layout : Nature; Freedom of location; Errors in location; Steps in location; Locational models - Factor Rating, Point rating, Break Even Analysis, Quantitative factor analysis; Layout - meaning, Definition & scope; Factors influencing layout; Principles of layout; Types of layout - process, Product, static, group technology, hybrid; Work Study & Work Measurement: Introduction, objectives, Method study, Time study, relationship of time & motion study to work Study, work measurements - benefits, steps & techniques (time study, synthesis method, analytical estimation) UNIT-4 Aggregate Planning : Nature & objective, Need & steps, approach, costs, problem structure, capacity planning - types, measures decisions, classification; generation of alternative capacity plans, framework for analyzing capacity planning decisions; Aggregate capacity planning strategies - (Level capacity plan, Matching capacity with aggregate demand plan) Resource Requirements Planning: Nature, Resource Requirements Planning system, MRP - I, MRP - II, Operation of MRP system, MRP computational procedure, Issues in MRP, Benefits from MRP, Implementation of MRP; Master production schedule (MPs), capacity Requirement Planning (CRP) UNIT-5 Project Planning & control: Nature, Project life cycle, project organization, Role of a project Manager, problems in Managing a project, Project Planning & Control techniques - CPM, PERT; Quality Assurance & Control: Meaning, the quality assurance system, choice & process & reliability, Control of quality, kinds of control, controlling the quality of services; Quality Control - nature, ensuring quality, quality control techniques; Statistical Quality control (SQC); types of control charts - Xchart, Rchart, construction of X - R chart. Recommended Books: 1) Production & Operations Management : K Aswthappa & K S Bhatt(HP) 2).Production & Operations Mgmt.: R. Paneerselvam(PHI) 3). Production & Operations Management : S.N.Chary. 4). Modern Production & Operations Management : Buffa and Sarin 5). Essence of Operations Management : Terry Hills ( PHI )
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HUMAN RESOURCE MANAGEMENT (BBA - 206) UNIT-1 Nature & Scope of HRM: Meaning & Definition, Scope, Functions & Objectives, HRM model, Evolution of HRM in India. Planning: Meaning & Definition, Importance of HRP, Factors affecting HRP, HRP process, Requisites for successful HRP, Barriers to HRP. UNIT-2 Job Analysis: Meaning, Process, Methods of collecting job data, Problems with job analysis. Job Design: Concept, Factors affecting job design, Techniques of job design. Recruitment: Meaning, Factors affecting, Process, Constraints, Sources. Selection: Meaning, Role, Process, Barriers to selection. Orientation & Placement: Meaning, Purpose, Orientation Programme, and Problems of orientation Placement. UNIT-3 Performance Appraisal / Merit Rating: Concept, Meaning & Definition, Objectives, Process, Methods, Merits & Problems of Performance Appraisal / Merit Rating/. Job Evaluations: Concept, Scope, Process of Job Evaluation, Methods, Advantages & limitations of Job Evaluation.
UNIT-4 Wage & Salary Administration: Concept, Principles, objectives, Theories of wages - Iron Law, Wages fund, Residual Claimant, Marginal productivity, Bargaining theory Modern theory; Types of wages - time wage & piece wage system. Incentive Payment: Meaning & Definition, Merits, Demerits, Pre-requisites for an effective incentive system, Scope, Types of incentive schemes, Incentive schemes in Indian Industries, Non financial incentive.
UNIT-5 Industrial Relations: Concept, Nature, Importance, Approaches, Parties to IR, IR strategy, Role of HRM. Trade Unions: Concept, Nature, Why do employees Join Unions? Strategic choices before unions, Trade Union Movement in India. Disputes & Their Resolution: Nature of disputes, cause, settlement of disputes - collective bargaining, code of discipline, Grievance procedure. Recommended Books: 1. HR & PM: 2. HRM: 3. Personnel Management: 4. Personnel Management: 5. HRM: 6. Industrial Relations: 7. Essence of HRM:
Aswathapa (TMG) Biswajit Patnaik(PHI) Arun Monappa, Mirza Saiyadir, TMH. C.B. Mamoria , Himalaya Publishing House Srivastav & Venkata Raman A. Monappa, TMH. Mackenna & Beech
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COST AND MANAGEMENT ACCOUNTING (BBA - 208) UNIT-1 Introduction to Cost and Management Accounting: Importance of Cost and Management Accounting; Difference between Cost and Management Accounting. Cost Concepts and classifications; Elements of Cost, Cost sheet, Accounting for material: Material Control, Pricing of material issues.
UNIT -2 Labor: Labor cost control; labor turnover: meaning, indications of low labor turnover, causes, effects and measurement of labor turnover; Idle Time: meaning, causes and treatment; Over Time: meaning, causes and treatment; Systems of wage payments. Overhead: classification; absorption of Overhead; under and over absorption of Overhead. UNIT -3 Contract Costing, Simple Process Costing including cost- volume- profit analysis.
(Excluding equivalent Production), and Marginal Costing
UNIT -4 Cost Control and Cost Reduction: Meaning of cost control; cost control process; importance of cost control; meaning of cost reduction; importance of cost reduction; techniques of cost reduction; distinction between cost control and cost reduction. Budgeting and Budgetary Control: Meaning of a budget; budgeting and budgetary control; advantages of budgeting; limitations of budgeting; types of budget; process of budgeting; fixed and flexible budget; zero base budgeting. Standard Costing: Introduction; standard cost and standard costing; standard costing vs. budgetary control; analysis of variance (for Material and Labor only); advantages and limitations of standard costing. UNIT -5 Funds flow statement: Meaning and Uses; Preparation of funds flow statement. Cash flow statement: Meaning; Preparation of cash flow statement; Difference between funds flow and cash flow analysis; utility and limitations of cash flow analysis. Recommended Books: 1. Cost Accounting: Principles and Practice - Jain & Narang(KP) 2. Management Accounting: Principles and Practice - Sharma & Gupta(KP) 3. Cost Accounting Principles and Practice- Manash Dutta (Pearson) 4. Cost Accounting: An Introduction - Nigam & Jain ( PHI ) 5. Cost Accounting principles and practice- M N Arora (Vikas) 6. Management Accounting- I M Pandey (Vikas)
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THIRD YEAR
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Banking, International Trade and Finance (BBA-301) Unit - 1 Commercial Banking: Functions of Commercial Banks; Balance Sheet of a Commercial Bank; Credit Creation; Investment Policy; Role of Commercial Banks; Prudential Norms; Exposure Norms; AssetLiability Management Practices; Credit risk management; Country risk management. Unit - 2 Central Banking: Functions of central bank; Credit Control-quantitative and selective measures; Reserve Bank of India - functions and its monetary policy. Unit - 3 International Trade and Balance of Payments: Theory of Comparative Cost; Gains from International Trade; Balance of Payments and balance of trade; Equilibrium and adjustment in balance of payments; Different approaches to adjustment. Unit - 4 Exchange Rate Mechanism: Exchange Rate Quotations; Nominal, Real and Effective Exchange Rates; Determination of Exchange Rate in the spot Market; Factors influencing exchange rate; Exchange Rate determination in forward market; techniques of exchange rate forecasting. Unit - 5 Foreign Direct Investments: Theories of FDI; Costs and Benefits of FDI; Strategy for FDI. Financing of Foreign Trade: Foreign Trade Documentation; Modes of Payment in International Trade; Methods of Trade Financing; EXIM Bank of India.
Books Recommended : 1. Indian Financial System - M. Y. Khan 2. International Financial Management -V. Sharan 3. Money Banking and International Trade - R. R. Paul (KP) 4. Money and Banking - S. Mitra
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Computerized Accounting and Auditing (BBA-302) PRACTICAL-100 MARKS Unit - 1 Simple Accounting: Complete book-keeping, company creation, General ledger, flexible classification of Account Heads, flexible voucher entry (Receipt voucher, payment, contra, journal, debit and credit notes & memos vouchers) and voucher numbering. Bank reconciliation. Unit - 2 Simple Inventory/ Stock Management: Grouping and categorization of stock items, flexible units of measure. Flexible invoicing. Purchase invoices, sales invoices. Physical stock verification. Stock Transfer voucher. Purchase return and sale return. Maintaining material note. Unit - 3 Advanced Financial management and Advanced Stock Management (Company Features): CostCenter and profit center, Bill-wise details for trading and non-trading concern, stock categories. Multiple Warehouse/ Locations. Stock Transfers to Warehouse/ Branches. Batch-wise/ lot wise including Expiry date handling. Sale and purchase order processing. Tracking through receipt notes/ Delivery notes/ rejections inward/ Rejection Outward. Unit - 4 The Technology Advantage of Tally: Data security. Tally audit. User defined security levels. Internal back-up/ restores. Import and export of data and split company data. Unit - 5 Reports: Data based reporting (cash book, bank book, ledger, accounts groups etc) Accounts receivables and Accounts payables. Columnar reports. Trial balance, trading profit and loss, balance sheet, ratio analysis, cash flow and funds flow statements. Sales and purchase extracts; stock query-by stock group or stock category, item ledger, Movement analysis- for party wise/ item wise/ stock wise, location wise. Books Recommended: Implementing Tally 5.4 & 6.3 - K. K. Nadhani (BPB)
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Unit - 1
Investment Management [BBA-303 (F)] Introduction to Investment Management: Investment alternatives; investment attributes; investment versus speculation; sources of investment risk; Investment Alternatives: Non - Marketable Financial Assets; Money market instruments; Bonds or fixed income securities; Equity shares; Mutual fund schemes; Financial Derivatives; Life insurance; Real Estate; Precious objects.
Unit - 2 Portfolio Theory: Portfolio return; portfolio risk; portfolio diversification; optimal portfolio; the single Index model. Capital Asset Pricing Model: Basic Assumptions; Capital Market line; Security market line; inputs required for applying CAPM; Empirical evidence on Capital Asset pricing model. Efficient Market Hypothesis: Random walk and search for theory; What is an efficient market? Unit - 3
Unit - 4
Fundamental Analysis: Macroeconomic Analysis; Industry Analysis; Company Analysis; Estimation of Intrinsic value; some tools for judging under valuation or over valuation; obstacles in the way of an Analyst; Equity research in India. Technical Analysis: What is Technical Analysis; Charting Techniques; Technical Indicators; Testing Technical Trading Rules; evaluation of Technical Analysis. Options: How options work; Options and their pay offs just before expiration; option strategies; factors determining option values; equity options in India. Futures: Features of a futures contract; The Global Scene; Equity futures in India; Pricing of future contracts; Use of futures contracts.
Unit - 5 Portfolio Management Framework: Specification of Investment objectives and constraints; Selection of Asset Mix; formulation of portfolio strategy; Selection of Securities; Portfolio execution; portfolio revision; performance evaluation. Books Recommended : 1. Investment Analysis and Portfolio Management - Prasanna Chandra(TMH). 2. Security Analysis and Portfolio Management - Fisher and Jordan (TMH) 3. Investment Management - V. Gangadhar & G. Ramesh Babu (Anmol)
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Indian Financial System [BBA-304 (F)] Unit - 1 Financial System - An Introduction: Components of the Formal Financial System; Functions of the Financial System; Nature and Role of Financial Institutions and Financial Markets. Role of the Financial System in the Economy; Trends in Savings and investment; Relationship between the financial System and Economic Growth; Reforms in the Financial System. Unit - 2 Money market: Introduction; T-Bills, commercial Paper, Certificates of Deposits; Call Money market; Money Market Intermediaries; Money Market Mutual Funds; Link between money market and monetary policy in India; Tools for managing liquidity in the money market. Capital Market: Introduction; Functions of a Capital Market; Capital Market Scams; Reforms in the Capital market. Unit - 3 The Primary Market: Introduction; Free Pricing Regime; Book Building; On Line IPOs; Resource Mobilisation from International Capital Markets. The Secondary Market: Introduction; Functions of the Secondary market; Organisation, Management and Membership of Stock Exchanges; Listing of Securities; Trading arrangements; Trading and Settlement; Internet Trading; Stock Market Index; Measures to boost liquidity in the Secondary Market; Impact of Reforms and Measures on the Secondary Market activities. Unit - 4 Depositories and Custodian: Depository System; NSDL; CDSL; Custodians; SHCIL. Credit Rating: Introduction; The Growth of Credit Rating Industry in India; Credit Rating Agencies in India and rating process. Unit - 5 Mutual Funds: Introduction; Types of Mutual fund schemes; Organisation of a Mutual Fund; Association of Mutual Funds in India; Growth and performance of Mutual Funds in India. Merchant Banking: Meaning and concepts; functions of merchant banks; role of a merchant banker; merchant banking in India; merchant bankers regulations; government policies; merchant banking scenario. Financial Regulations: SEBI; RBI. Books Recommended : 1. Indian Financial System - Bharati V. Pathak (Pearson) 2. Indian Financial System - M. Y. Khan
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Advanced Cost and Management Accounting [BBA-305 (F)] Unit - 1 Responsibility Accounting: Introduction; Meaning and definition of Responsibility accounting; Fundamental aspects of Responsibility accounting; steps involved in Responsibility accounting; Responsibility centers; Types of Responsibility Centers; Transfer prices; Methods of Transfer prices; Selection of Transfer pricing Methods; Advantages of Responsibility Accounting. Unit - 2 Uniform Costing: Meaning; features; scope; need; objectives; advantages and limitations of uniform costing. Inter-firm comparison: Need; meaning of inter-firm comparison; types of comparisons; advantages and limitations of inter-firm comparison. Unit - 3
Unit - 4
Uniform Costing: Meaning; features; scope; need; objectives; advantages and limitations of uniform costing. Inter-firm comparison: Need; meaning of inter-firm comparison; types of comparisons; advantages and limitations of inter-firm comparison. Social Cost Benefit Analysis: Concept of Social Cost Benefit Analysis; Indicators of Social Desirability of a project; Social Accounting: Meaning and concepts; objectives of Social Accounting; major areas of Social Accounting; need / Benefits of Social Accounting; Social Accounting Approaches; Social Accounting in India.
Unit - 5 Cost Audit and Management Audit: Introduction to cost audit; meaning and definition of cost audit; objectives of cost audit; distinction between cost audit and financial audit; Aspects of cost audit; Advantages of cost audit; cost audit report; Introduction to Management audit; Definitions of Management audit; objectives of management audit; scope of management audit; Need for management audit; conducting management audit; Types of information required for management audit.
Books Recommended: 1. Management Accounting - Principles and Practice 2. Cost Accounting- Principles and Practice
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R.K. Sharma S. K. Gupta (KP) Jain and Narang (KP)
International Financial Management [BBA-306 (F)] Unit - 1 International Financial management: An overview: Study of International Financial Managementits importance; Nature and scope of International Financial Management; IFM versus Domestic Financial Management. International Flow of Funds-Balance of Payments: Structure of Balance of Payments; Equilibrium, Disequilibria and Adjustment; Different approaches to adjustment. Exchange Rate Mechanism: Exchange rate quotations; Nominal, Real and Effective Exchange rates; Determination of Exchange rate in the Spot Market; Factors Influencing Exchange Rate; Exchange rate determination in the Forward Market.
Unit - 2 Foreign Exchange Market: Distinctive features; Major participants; Spot Market; Forward Market; Exchange rate regime and Forex market in India; Forecasting Exchange Rates: Need for Exchange Rate forecasts; Techniques of Forecasting; Unit - 3 Market for Currency futures: Currency Futures and currency Forward contracts; hedging in currency futures market; Speculation with currency futures; Futures prices, Forward Prices and expected spot prices on delivery. Market for Currency Options: Broad features; Options Terminology; gains and losses of the option traders; Options Pricing; Hedging with Currency options; Speculation with currency options. Unit - 4 Nature and Measurement of Foreign Exchange Exposure: The concept; Transaction Exposure; Real Operating Exposure; Translation Exposure. Management of Foreign Exchange Exposure: Need for Hedging; Hedging of Transaction Exposure; Hedging of Real Operating Exposure; Managing Translation Exposure; Unit - 5 Overview of the International Financial Market: Channels for International Flow of Funds; Changing Structure of the International Financial Market; Selection of Sources and Forms of Funds; International Financial Market Instruments: International Equities; International Bonds; Shortterm and Medium-term Instruments. Books Recommended: 1. International Financial Management-Vyuptakesh.Sharan (PHI) 2. International Financial Management Text and Cases - V.K.Bhalla (Anmol) 3. International Financial Management - P. G. Apte (TMG)
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Corporate Accounting [BBA-307 (F)] Unit - 1 Issue and forfeiture of Shares: Introduction; Types of Companies; Share Capital; Types of Share; Issue of Shares; Central Govt. Rules / SEBI Guidelines and Issue of Shares; Accounting for Issue of shares; Calls in Advance; Cash Book; Calls in Arrears; Application and allotment account; Issue of shares at a premium; Issue of shares at a discount; shares and stock; forfeiture and surrender of shares; Reissue of forfeited shares. Redemption of preference shares and buy Back of shares: Introduction; Redemption of preference shares; Accounting treatment; Calculation of minimum fresh issue of shares to comply with section 80 of the Act; minimum fresh issue to provide funds for redemption; Sale of sufficient investments to provide funds for redemption; Buy Back of equity shares. Unit - 2 Final Accounts of Joint Stock Companies : Introduction; preparation of final accounts of companies; presentation of final accounts of companies; Balance sheet of a company; profit and loss A/c of a company. Unit - 3 Valuation of Goodwill: Introduction; features of goodwill; Types of goodwill; factors affecting valuation of goodwill; Methods of valuation of goodwill. Valuation of Shares: Need for valuation of shares; factors affecting value of shares; Valuation of equity shares based on net assets; valuation of equity shares based on profitability. Unit - 4 Consolidated Financial Statement: Definition of Parent (or Holding) and its Subsidiary; Need of consolidated financial statements; Status of consolidated financial statements in India; Preparation of consolidated balance sheet of holding company with one subsidiary only. Unit - 5 Indian Accounting Standards: Introduction; Indian Accounting Standards; simple problems based on Indian accounting standards. Books Recommended : 1.Advanced Accounting 2 Corporate Accounting - Ashok Sehgal and Deepak Sehgal (Taxman) 2.Modern Accountancy- Hanif and Mukherjee (Volume I and II)
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Tax Management [BBA-308 (F)] Unit - 1 Basics of Income Tax: Assessment year; Previous year; person; assessee; charge of income tax; income; Gross total income; Residential status and incidence of tax; income deemed to accrue or arise in India; exempted income; Income Tax Authorities. Unit - 2 Income under the head “Salaries”: Essential norms of salary income; basis of charge; different forms of salary income; allowance; perquisites; deduction from salary income; tax rebate; relief. Income under the head “Income from house property”: Chargeability; applicability of sec 22 in certain typical situations; property income exempt from tax; letout house property; self-occupied property. Unit - 3 Income under the head “Profits and gains of business or Profession”: Chargeability; general principles governing assessment of business income; scheme of deductions and allowances. Capital gains: Chargeability; meaning of capital assets; types of capital assets; transfer of capital asset. Income from other sources: Basis of charge; Chargeable income under sec 56(2); deductions. Unit - 4 Nature of Excise duty: Basic conditions of excise liability; types of excise duties; excisable goods; powers of central excise officers. Introduction to Customs Duty: Background of customs law; scope and coverage of customs law; nature of customs duty; types of customs duties. Unit - 5 Basic concepts of Central Sales tax: Objects and basic scheme of the CST Act; restrictions on powers of taxation; goods under CST Act; sale under CST Act; person liable to pay CST; rate of Central Sales Tax. Service Tax: Charging of service tax; taxable service; value of taxable service for charging service tax; person who has to pay service tax. Books Recommended: 1. For Unit 1, Unit 2, Unit 3 Direct taxes law and practice- Singhania and Singhania (Taxmann) 2. For Unit 4 and Unit 5 Indirect taxes law and practice-V S Datey (Taxmann) 3. Indirect Tax Laws- Sareen and Sharma (KP)
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PROJECT REPORT WITH VIVA (BBA - 309 (F))
Every student will have to do project report in any area of finance detailed in the curriculum under the guidance of regular / guest faculty/ Industry experts. It should be research based to create new knowledge in the field. The student shall submit the project report well before the Term - End examination. Marks will be awarded (out of 100) for the project report after viva internally.
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ADVERTISING MANAGEMENT BBA-303(M) Unit-1 Advertising Basics: Advertising - definition, Attributes of advertising, Structure of advertising industries, Kinds of advertising, Role of advertising in modern business world. Advertising planning- it’s significance, Steps in advertising planning process. Advertising Mission: Advertising goals and objectives, The approaches to the task of objective setting- the sales school of thought & the communicating effect school of thought, DAGMAR, Challenges to DAGMAR. Unit-2
Unit-3
Unit-4
Advertising Money: How much to spend? Advertising Budget process, Factors influencing the advertising budget, Advertising budget approaches- percentage of sales method, objective task method, sales response & decay method. Advertising Business: The advertising manager, Organisational structure of advertising department, Functions of advertising department, The Advertising Agency, Functions of advertising agency, Selection of an advertising agency. Advertising Message: Choosing the Advertising Message- message generation, message evaluation & selection, message execution and message social responsibility review, The AIDA formula. Advertising Appeals: Meaning, Essentials of a good appeal, Classification of Advertising appeals- rational, emotional, moral, direct & indirect. Advertising Media: Meaning of media, Commonly used media in advertising- indoor advertising media, outdoor advertising media, direct advertising media, display advertising media, Relative merits & demerits of these media, Choice of advertising media. Media Planning: Reach, Frequency, Continuity, TRP & GRP, Media selection consideration, Impact of the media, Media scheduling.
Unit -5 Advertising Measurement: Meaning, Reasons for measuring or testing advertising, When to test the advertising effectiveness? Measuring effectiveness of advertising- pre testing, concurrent testing & post testing methods. Social aspects of Advertising: Introduction, Consumerism, The development perspective, Ethics in advertising, Advertising & children, Advertising & cultural values, Advertising & standard of Living. Books Recommended: 1. Foundations of Advertising Theory and Practice: Chunawala & Sethia (HP) 2. Advertising Management: P.K. Agarwal (Pragati Prakashan) 3. Advertising: C.N. Sontaki (Kalyani Publishers) 4. Advertising made simple: Frank Jefkins (PHI) 5. Advertising Management: U.C. Mathur
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SALES & DISTRIBUTION MANAGEMENT BBA-304(M) Unit-1
Unit-2
Sales & Distribution Strategy: Role of sales management in marketing, Steps in designing and managing a sales force, Sales strategy, Methods of selling, Channels of management & channel strategy, Types of channels, Channel strategy decisions, Key issues in determining channel requirement, Knowledge about customers. Salesmanship: Personal Selling: Introduction, Changing face of personal selling, Efficacy of personal selling in marketing mix, Steps in personal selling, Qualities of a good salesman, Buying motives, Psychology in selling. Sales Organisation: Introduction, Role of sales administration, Role of sales organization, Developing a sales organization, Field sales organization, Selling process.
Unit-3 Sales Display & Sales Promotion: Introduction, Objectives, Types, Process, Role of retailers in sales displays, Sales promotion, Factors influencing sales promotion, Tools of sales promotion, Examples of free samples sales forecasting. Quota & territory management - Introduction, Steps, Methods, Sales quota, Importance, Types of sales quotas, Territory management. Sales Budgeting & Control: Introduction, significance of a sales budget, sales budget, sales control and sales audit market share analysis. Unit-4
Unit-5
Logistics: Logistics for customer satisfaction: Introduction, Functional areas of logistics, Logistical integration, Distribution costs. Control and customer service: Introduction, Need for proper analysis of distribution costs, Allocation of distribution costs, Analysis of distribution costs, Elements of total cost in physical distribution system, Control system for efficiency, Distribution & customer satisfaction. The Intermediaries: Introduction, Channels of distribution, Objectives, Flows, Patterns, Participants, Key issues, Evolution of retailing, Motivation of intermediaries. Distribution Analysis, Control and Management: Scope of control, Systems concept & management, Controlling distributor / Retailer, Tools for control, Kinds of control devices, Distribution cost control.
Books Recommended: 1. Sales and Distribution Management : S. L. Gupta (Excel) 2. Salesmanship and Sales Management: P.K. Sahu & K.C. Rout (Vikas) 3. Sales management: Still, Cundiff, Govoni (PHI) 4. Basics of Distribution Management: S.K. Kapoor & P. Kansal (PHI) 5. Advertising & Sales Management: C.N. Sontaki(Kalyani)
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RURAL MARKETING MANAGEMENT BBA-305(M) Unit-1 Rural Economy: The development exercise, Rural-Urban disparities, Diagnosis of the failure, Policy interventions required, Rural face to reforms, Towards cyber India. Unit-2 Rural Marketing Concept: Rural Marketing: the new discipline, Concept & Scope, Nature of rural market, Taxonomy of rural market, Attractiveness of rural market, Rural vs. Urban marketing, The implication: value added rural marketing. Unit-3 Rural Marketing: An insight Understanding rural consumer: the challenge; Rural buyer characteristics; Rural buying decision process. Market Research- the rural way, New research tools, Rural research business, MNCs have an edge. Taping the rural market: Segmentation, Targeting & Positioning. Unit-4 Product and Pricing Strategies: Product Strategy: Introduction, Product Concepts & Classifications, Concept & Significance of product strategy, Scope, Product mix decisions, Product item decisions, Competitive product strategies, Pricing Strategy: Introduction, Concepts, Significance, Pricing objectives, Pricing policies, Pricing strategy. Unit-5 Promotion and Physical Distribution Strategy: Promotion Strategy: Introduction, Exploring the right media mix for rural people, Profiling target audience, Designing right promotional campaigns. Physical Distribution strategy: Introduction, Distribution - not a problem, Channels, The old setup, The new players, New approaches, Coverage strategy. Books Recommended: 1. Rural Marketing (Text & Cases) - C.S.G. Krishna Mccharyulu Lalitha Ramakrishnan (Person) 2. Rural Marketing- Sukhpal Singh (Vikash) 3. A text book on rural marketing- M. Kamath-R. Ramakrishnamoorthy(HP)
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SERVICES MARKETING MANAGEMENT BBA-306(M) Unit-1 Service marketing: Conceptual Issues - I: Understanding service phenomenon, Role of services in Economy, Service characteristics & Marketing Implications, Knowledge of Buyers, Marketing Mix in services: the traditional 4Ps. Unit-2
Service marketing: Conceptual Issues - II: Extended marketing mix for services, Differentiation strategies, Demand management & productivity, Service quality, Service strategies.
Unit-3 Travel and Transportation Services: Airline Services marketing, Travel services marketing, Railway’s services marketing. Courier services marketing: The speed post experience, Marketing logistics services: Pipelines.
Unit-4 Financial and IT Services: Marketing of Insurance Services, Bank Marketing, Mutual funds marketing. Information Technology services marketing, Computer Network services. Unit-5 Health Care and Professional Services: Hospital services marketing; Marketing the Medical Transcription services Consultancy services marketing, Advertising services marketing, Retail services marketing: favourites of a New Life Cycle.
Books Recommended: 1. Services Marketing: Ravi Shanker ( Excel Book ) 2. The essence of Services Marketing: A. Payne (PHI)
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EXPORT MANAGEMENT BBA-307(M) Unit-1 Understanding International Trade Environment: Need for Export Management, Nature of Export Management, Process of Export Management, Functions of Export Manager. Multilateral Trading system, World Trade Organisation, Implications of the Uruguay Round: The Indian perspective, Trading agreements and market entry strategies. Legal framework for foreign Trade of India, Preferential Trading Arrangements and India’s Exports. Unit-2 Export Firm & India’s Foreign Trade: Nature of export firm, Setting up an export firm, Procedure for an allotment of Importer-Exporter code number, Registration of Export firm. Trends in India’s export, Commodity composition of India’s exports, Target markets for select export products and India’s competitors. Developing export marketing plan: some practical suggestions, Starting export business: tips for export marketing, India’s export markets. Unit-3
Unit-4
Unit-5
Product Identification, Pricing & Payment: Criteria for selection of product for export, Selection for item(s) for export: practical approach, Product branding, Packaging and Packing. Nature of pricing decision, Exporter’s margin and pricing policies, Setting price in practice. Methods of Payment, Nature of payment terms, Advance payment, Letter of credit, Kinds of Letter of Credit. Channel Strategies, Finance & Risk: Types of marketing channels, Strategies for distribution channels, Criteria for selection of importers / distributors. Nature of market entry strategy, Business through agents, Opening overseas office. Nature of export finance, General guidelines to the banks for export financing, ECGC formalities, ExportImport bank of India. Export risk identification, Prevention or reduction of risk, Credit risk insurance and ECGC, Cargo insurance. Import Procedure, Foreign Exchange Management and E-Commerce: Import of unrestricted items, Import of restricted items, Import of capital goods under ECGC scheme, Application fee for import licenses, Procedure for custom clearance, Payment of import duty, Release of goods. FEMA and exchange control regulations, Manner of realization of export proceeds, Period of receiving payment, Mode of payment, Agency commission, Exchange earner’s foreign currency account. Concept of e-commerce, Internet based e-commerce, Using e-commerce for exports, Internet as a source of trade information.
Books Recommended: 1. Export Management: P. K. Khurana-3rd edition- (Galgotia Publishing House) 2. Export Management: D.C. Kapoor (Vikas Publishing House) 3. Export Management: N. Kumar & R. Mittal (Anmol Publications)
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CONSUMER BEHAVIOUR & MARKETING RESEARCH BBA-308(M) Unit-1 Consumer Behaviour Basics: Buyer - an enigma, scope of CB, applying consumer behaviour knowledge (market opportunity analysis, target market selection and marketing mix determination) ,CB & demarketing, CB & consumer education. Profile of the Indian consumer: Demographic profile, literacy, geographic distribution of consumers, consumption pattern, classification of Indian consumers based on economic status, analysis of Indian middle class consumer. Unit-2 Purchase Process: Consumer decision process- the model; Alternative evaluation- determinants of evaluation criteria, determination of alternative forms; Purchase decision, Purchasing patterns, Post purchase behaviour, Consumer behaviour Model-the Howard-Sheth model. Unit-3 Industrial Consumer Behaviour & Consumerism: Meaning and Definition, Types of industrial consumers, Classification of industrial buyers, Participants in industrial buying process-buying center, Basic methods and practices in industrial buying. Consumerism: Definition, Scope, Impact on marketing practices, Public policy & consumer protection, consumer education & research, consumer legislation, social & ethical Issues. Unit-4
Unit-5
Marketing Research Basics: Concept of Marketing Research: Concept of marketing, Concept of research, Nature of marketing research, Objectives & Limitations of marketing research, Scope & Coverage of marketing research, Futures of good marketing research. Types of Marketing Research: Marketing performance research, Product research, Promotion research, Physical distribution research, Pricing research, MR steps and MR agencies. Research Design: Definition of Research Design, types of RD, exploratory RD, conclusive research, census method, sampling method, methods of sampling, sample size decisions, characteristics of a good sample design. Primary and Secondary data, methods of data collection, processing, analysis and interpretation of data, Report writing: principles of report writing.
Books Recommended: 1. 2. 4. 3. 4.
Marketing Research & Consumer Behaviour: S. Sumathi & P. Saravanavel(Vikas) Marketing Research & Consumer Behaviour: CN Sontaki(KP) Marketing Management: Rajan Saxena (TMG) Consumer behaviour: MS Raju & D. Xardel (Vikas) Consumer Behaviour: Schiffmann-Kanuk (PHI)
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PROJECT REPORT WITH VIVA (BBA - 309 (M))
Every student will have to do project report in any area of marketing detailed in the curriculum under the guidance of regular / guest faculty/ Industry experts. It should be research based to create new knowledge in the field. The student shall submit the project report well before the Term - End examination. Marks will be awarded (out of 100) for the project report after viva internally.
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