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BBA Syllabus (2021-22)
BBA Syllabus (2021-22)
OF
(SCM)
Curriculum Structure
The objective of BBA program is to inculcate the students with junior level managerial and
personnel requirements in industry, service and government sector. The program structure is
aimed at delivering and imparting knowledge and skills of functional areas of management in
various organizations.
LEARNING OUTCOMES
The BBA program will equip the students with the fundamental understanding about the various
disciplines and functions of business management. They will be able to recognize features and
roles of businessmen, entrepreneur, managers, consultant, which will help learners to possess
knowledge and other soft skills and to react aptly when confronted with critical decision making.
Distribution of Marks
9 Absent Fail Ab 0
1. A student has to obtain minimum ‘D’ grade in theory & practical to pass in a course/subject
and to earn credit for that subject.
2. For award the Grade in a course/subject, marks obtained in Internal Assessment and
External Assessment are added together provided the student has obtained a minimum of
40% marks in Internal Assessment as well as External Assessment separately and
Combined Grade is awarded in the course/subject as per grading system given above. In
case a student fails to secure a minimum of 40% marks in Internal Assessment or
External Assessment or in both Internal Assessment and External Assessment, the
Combined Grade awarded is Grade F (Fail).
3. Student has to reappear in the external examination or internal examination or both of
theory & practical, if he/she has been awarded ‘F’ grade or Absent (Ab) in any
course/subject.
4. For non credit course only Satisfactory or Unsatisfactory shall be indicated instead of
letter grade and this will not be counted for computation of SGPA or CGPA.
5. Semester Grade Point Average (SGPA)
SGPA for a semester is calculated as under, after the student has passed in all the
courses/subjects of a semester.
k k
SGPA Credits of Subject i Grade Points for Subject i Credits of Subject i
i 1 i 1
Example:
Table 2
A 3 B+ 7 3x7 21
B 3 A 8 3x8 24
C 3 A+ 9 3x9 27
D 2 A 8 2x8 16
TOTAL 11 88
Credits 11
Suppose the SGPA in two successive semesters are 7.0 and 8.0 with 26 and 24 respective course
credits, then the
Note:
** Subjects are common with B.Com. and B.Com. (H)
Teaching Total
Sr. Course Evaluation Scheme Exam.
Course Title Schedule Hour Credit
No. Code Hours
L T P s Internal External Total
Principles of
1 Management BBA-201 4 0 0 4 4 40 60 100 3
Organizational BBA-204
2 4 0 0 4 4 40 60 100 3
Behaviour
Business
3 Communication BBA-205 4 0 0 4 4 40 60 100 3
**
Financial BBA-206
4 4 0 0 4 4 40 60 100 3
Reporting
Management BBA-207
5 3 1 0 4 4 40 60 100 3
Accounting
Computer BTCS-251
6 2 0 0 2 2 20 30 50 3
Applications
Computer
7 Applications– BTCS-221 0 0 2 2 1 25 25 50 3
Practical
Comprehensive BBA-221
8 0 0 0 0 1 50 - 50 3
Viva-Voce-I
Total 21 1 2 24 24 295 355 650
Note:
** Subjects are common with B. Com. and B. Com. (H)
Fundamentals BBA-304
2 4 0 0 4 4 40 60 100 3
of Banking*
Indian
3 Financial BBA-305 4 0 0 4 4 40 60 100 3
System*
Purchase and
4 Material BBA-306 4 0 0 4 4 40 60 100 3
Management
Database
5 Management BBA-307 2 0 0 2 2 20 30 50 3
System
Performance BBA-308
6 4 0 0 4 4 40 60 100 3
Measurement
Internal
7 Control and BBA-309 4 0 0 4 4 40 60 100 3
Data analytics
Database
Management
8 0 0 2 2 1 25 25 50 3
System – BBA-321
Practical
Total 26 0 2 28 27 285 415 700
Note:
*The subjects are common with B.Com.
Note:
*The subjects are common with B. Com.
Note: Immediately after the completion of the IV semester examination, the students shall
proceed for their Summer Training of 4 weeks duration. The Summer Training Reports
prepared after the completion shall be assessed in the V semester as a compulsory course.
Note:
**The subjects are common with B.Com. & B. Com. (H)
Strategic BBA-603
2 4 0 0 4 4 40 60 100 3
Management
Indian Taxation BBA-604
3 4 0 0 4 4 40 60 100 3
System – II
Personality and
4 Soft Skills BBA-605 4 0 0 4 4 40 60 100 3
Development*
Enterprise Risk
5 and Professional BBA-606 4 0 0 4 4 40 60 100 3
Ethics
Computer BTCN-
6 Networking and 651 2 0 0 2 2 20 30 50 3
Internet
Computer
Networking and BTCN-
7 0 0 2 2 1 25 25 50 3
Internet – 621
Practical
Comprehensive BBA-621
8 0 0 0 0 2 - 50 50 3
Viva-Voce-II
Total 22 0 2 24 25 245 405 650
Note:
* The Subjects are common with B.Com.
Unit-II
Forms of business organization – Sole proprietorship, partnership, joint stock company, types of
company, cooperative societies; choice of a suitable form of business organization.
Unit-III
Profit Maximization vs Social Responsibility of Business; Business Ethics and Values; Code of
Conduct and Corporate Governance, Concept and role of MNCs; Transactional Corporations
(TNCs); International Business Risks.
Unit-IV
Government and business interface; stock exchange in India; business combination – concept
and causes; chambers of commerce and industries in India – FICCI, CII Association.
Unit-II
Measures of Central Tendency and Dispersion: Meaning and objectives of measures of central
tendency, different measure viz. arithmetic mean, median, mode, geometric mean and harmonic
mean, characteristics, applications and limitations of these measures; measure of variation viz.
range, quartile deviation mean deviation and standard deviation, co-efficient of variation.
Unit-III
Correlation and Regression: Meaning of correlation, types of correlation – positive and negative
correlation, simple, partial and multiple correlation, methods of studying correlation; scatter
diagram, graphic and direct method; properties of correlation co-efficient, rank correlation,
coefficient of determination, lines of regression, co-efficient of regression, standard error of
estimate.
Unit-IV
Index numbers and time series: Index number and their uses in business; construction of simple
and weighed price, quantity and value index numbers; test for an ideal index number, components
of time series viz. secular trend, cyclical, seasonal and irregular variations, methods of estimating
secular trend and seasonal indices; use of time series in business forecasting and its limitations,
calculating growth rate in time series.
Unit-II
Depreciation accounting; Preparation of final accounts (non-corporate entities) along with
major adjustments.
Unit-III
Rectification of errors; Accounts of non-profit organization, Joint venture accounts
Unit-IV
Hire purchase and installment purchase system accounting; Consignment accounts
1. Gupta R.L., Advanced Accounting Vol. I, Sultan Chand & Sons, New Delhi.
2. Mukherjee and Hanif, Financial Accounting, TMH, New Delhi.
3. Shah: Basic Financial Accounting, Oxford University Press.
4. Grewal T.S. and M.C. Shukla, Advanced Accounting Vol. I, S. Chand & Sons, New Delhi.
5. Maheshwari S.N., Advanced Accounting Vol. I, Vikas Publications, Delhi.
Unit-II
Short run and long run production functions, laws of returns; optimal input combination;
Classification of costs; short run and long run lost curves and their interrelationship;
internal and external economies of scale, revenue curves; optimum size of the firm; factors
affecting the optimum size, location of firms.
Unit-III
Equilibrium of the firm and industry – perfect competition, monopoly, monopolistic
competition, discriminating monopoly, aspects of non-price competition; oligopalistic
behavior.
Unit-IV
Characteristics of various factors of production; marginal productivity theory and modern
theory of distribution; determination of rent; quasi rent; alternative theories of interest and
wages.
Unit-II
Composition:
Job Application and Curriculum Vitae Writing, Business Letter Writing, Paragraph Writing,
Report Writing Précis Writing, Notices, Agenda and Minutes, Office Memorandum, Essay
Writing, E-mail Writing.
Unit-III
Fundamentals Of Communication:
Meaning, Importance and Cycle of Communication, Media and Types of Communication,
Verbal and Non-Verbal Communication, Barriers to Communication, Formal and Informal
Channels of Communication, Divisions of Human Communication and Methods to improve
Interpersonal Communication, Qualities of Good Communication, 7 C’s of Communication.
Unit-IV
Oral Communication:
Principles of Effective Oral Communication, Media of Oral Communication
Interviews: Importance of Interviews, Types of Interview, Essential Features, Structure,
Guidelines for Interviewer, Guidelines for interviewee.
Art of Listening: Good listening for improved Communication, Art of Listening, Meaning,
Nature and importance of listening, Principles of Good Listening, Use of Visual Aids in
Presentation, PowerPoint Presentation, Group Discussion, Importance of Group Discussion.
Unit-II
Environmental Pollution: Definition, causes, effects and control measures of: Air pollution,
Water pollution, Soil pollution, Marine pollution, Noise pollution, Thermal pollution, Nuclear
hazards.
Solid waste Management: Causes, effects and control measures of urban and industrial wastes.
Fireworks, their impacts and hazards.
Pollution case studies.
Unit-III
Social Issues and the Environment, From Unsustainable to Sustainable development, Urban
problems related to energy, Water conservation, rain water harvesting, watershed management,
Resettlement and rehabilitation of people; its problems and concerns, Environmental ethics:
Issues and possible solutions, Consumerism and waste products, Environmental Legislation
(Acts and Laws), Issues involved in enforcement of environmental legislation.
Human Population and the Environment, Population growth, variation among nations with case
studies, Population explosion – Family Welfare Programmes and Family Planning Programmes,
Human Rights, Value Education, Women and Child Welfare.
Unit-IV
Disaster management: floods, earthquake, cyclone and landslides. Man-made Disaster: such as
Fire, Industrial Pollution,Nuclear Disaster, Biological Disasters, Accidents (Air, Sea,Rail &
Road), Structural failures (Building and Bridge) War & Terrorism etc.Causes, effects and
practical examples for all disasters.
Prediction, Early Warnings and Safety Measures of Disaster.
Role of Information, Education, Communication, and Training in disaster management.
Unit-II
Planning and decision making – concept, purpose and process of planning, kinds of plans,
strategic planning, tactical planning and operational planning, goal setting, MBO; decision
making – nature and process, behavioural aspects of decision making, forms of group
decision making in organizations.
Unit-III
Organizing and leading elements of organizing – division of work, departmentalization,
distribution of authority, coordination; organization structure and design; leadership – nature
and significance, leadership styles, behavioural and situational approaches to leadership.
Unit-IV
Management control – nature, purpose and process of controlling, kinds of control system,
prerequisites of effective control system, resistance to control, controlling techniques, social
audit.
Unit-II
Individual Processes – Personality, values, attitudes, perception, learning and motivation.
Unit-III
Team Processes – Interpersonal communication, group dynamics, teams and teamwork,
decision-making, conflict and negotiation in workplace, power and politics.
Unit-IV
Organizational processes – Elements of organization structure, organizational structure
and design, organizational culture, organizational change.
Unit-I
Business Communication –meaning & importance. Defining Communication, Purpose,
Process, elements, difficulties in communication, and conditions for successful communication.
Basic forms of Communication, Barriers to effective communication, basic models &
communication, 7C’s of for effective business communication.
Unit-II
Organizational Communication: Importance of communication in management, Formal and
Informal Communication, Grapevine and how to handle it. Developing positive personal
attitudes, Communication training for managers, Communication structure in an organization,
Corporate Communication, PR skills.
Unit-III
Presentation Skills: Presentation on any chosen topic, oral presentations, principles of oral
presentations, factors affecting presentations, sales presentation.
Unit-IV
Business Etiquette: Understanding etiquette, Cross-cultural etiquette, Business manners,
Business to business etiquette. Effective customer care.
Unit-II
Integrated Reporting: Define integrated reporting (IR), integrated thinking, and the
integrated report, primary purpose of IR, fundamental concepts of value creation, the six
capitals, and the value creation process, elements of an integrated report; i.e., organizational
overview and external environment, governance, business model, risks and opportunities,
strategy and resource allocation, performance, outlook, and basis of preparation and
presentation, benefits and challenges of adopting IR Part 1 – Section A.2. Recognition,
measurement, valuation, and disclosure.
Unit-III
Valuation of Asset and Liabilities: Valuation of accounts receivable, including timing of
recognition and estimation of the allowance for credit losses, distinguish between receivables
sold (factoring) on a with-recourse basis and those sold on a without-recourse basis, and
determine the effect on the balance sheet, effect on income and on assets of using different
inventory methods, effects of inventory errors, debt security types: trading, available-for-
sale, and held-to-maturity, valuation of debt and equity securities, accounting for impairment
of long-term assets and intangible assets, including goodwill. Effect on financial statements
when using either the assurance warranty approach or the service warranty approach for
accounting for warranties.
Unit-IV
Leases, Revenue recognition and Income measurement: Distinguish between operating
and finance leases, presentation of operating and finance leases, revenue recognition
principles to various types of transactions, revenue recognition for contracts with customers
using the five, steps required to recognize revenue, matching principle with respect to
revenues and expenses and be able to apply it to a specific situation, treatment of gain or loss
on the disposal of fixed assets, expense recognition practices.
GAAP-IFRS: Differences between U.S. GAAP and IFRS: (i) expense recognition, with
respect to share-based payments and employee benefits; (ii) intangible assets, with respect to
development costs and revaluation; (iii) inventories, with respect to costing methods,
valuation, and write-downs (e.g., LIFO); (iv) leases, with respect to lessee operating and
finance leases;(v) long-lived assets, with respect to revaluation, depreciation, and
capitalization of borrowing costs; and (vi) impairment of assets, with respect to
determination, calculation, and reversal of loss.
Unit-I
Strategic Planning: Analysis of external and internal factors affecting strategy, Long-
term mission and goals, Alignment of tactics with long-term strategic goals, Strategic
planning models and analytical techniques, Characteristics of successful strategic planning
process.
Unit-II
Budgeting Concepts and Forecasting Methods: Operations and performance goals,
Characteristics of a successful budget process, Resource allocation, Other budgeting
concepts, Regression analysis, Learning curve analysis, Expected value.
Unit-III
Budget Methodologies: Annual business plans (master budgets), Project budgeting,
Activity-based budgeting, Zero-based budgeting, Continuous (rolling) budgets, Flexible
budgeting.
Unit-IV
Annual profit plan and supporting schedules: Operational budgets, Financial budgets,
Capital budgets. Top-level planning and analysis: Pro forma income, Financial
statement projections, Cash flow projections.
Unit-II
Number Systems, Positional & Non Positional Number System, binary number system,
octal number system, hexadecimal number system & their conversions. Operating System,
types of operating system, Networking, its types & applications, Virus & firewalls.
Network topologies, FTP. HTTP.
Unit-III
Introduction to windows, working with windows. Understanding MS Office, Word
Processing Basics, opening & closing document, working with its Menus. Introduction to
MS Excel, working with MS Excel.
Unit-IV
Introduction to MS Power point, creation of slides, working with its menus. Introduction to
MS Access, creating tables & working with Tables.
List of Practical’s
1. Working with Windows, Changing system Date & Time.
2. Changing Display Properties, To Add or Remove, Changing Mouse Properties.
3. Working with MS Word,
4. Prepare Document by using various menus.
5. Working on Mail merge.
6. Introduction of MS Excel.
7. Prepare Mark sheet using MS Excel.
8. Introduction to MS Power Point.
9. Prepare Presentation by applying Formatting tools.
10. Prepare Presentation by inserting various Design animations.
11. Working with various menus of PowerPoint
12. Introduction to MS Access.
13. Creating tables using MS Access.
14. Working with various Menus of MS Access
Unit-II
Prospectus and Statement in Lieu of Prospectus, Red-Herring Prospectus. Share Capital – Kinds
of Shares, Book Building Process, Information Memorandum, Dematerlization of Shares,
ASBA System, Transfer & Transmission of Shares, Buyback of Shares.
Unit-III
Members and Shareholders – Their Rights and Duties. Management – Directors, Classification
of Directors, Disqualification, Appointment, Legal Position, Powers and Duties, Disclosures of
Interest, Removal of Directors.
Unit-IV
Board Meetings, Other Managerial Personnel and Remuneration, Digital Signatures of
Directors. Winding Up-Concept and Modes.
Unit-II
Legal framework of regulation of banks: Banking Regulation Act 1949 and main amendments,
RBI Act 1934 and main amendments, Functions of RBI.
Unit-III
Sources and Uses of Funds in Banks; Value Chain Analysis in Banking Industry. Trends in
Banking: Universal Banking, Project Financing, Merchant banking, E- Banking, Credit cards,
banking Ombudsman Scheme. Banker-customer relationship.
Unit-IV
Banking technology: computerization, internet, mobile and ATMs, security issues, priority
Sector lending; performance analysis of banks.
Unit-II
Primary capital market scenario in India, primary market intermediaries, primary market
activities, methods of raising resources from international market; secondary market scenario in
India, reforms in secondary market, organization and management, trading and settlement,
listing of securities, stock market index, steps taken by SEBI to increase liquidity in the stock
market.
Unit-III
Meaning, need and benefits of depository system in India, difference between demat and
physical share, depository process, Importance of Debt market in capital market, participant in
the debt market, types of instrument treated in the Debt market, primary and secondary segments
of debt market.
Unit-IV
Role and policy measures relating to development banks and financial institution in India,
products and services offered by IFCI, IDBI, IIBI, SIDBI, IDFCL, EXIM Bank, NABARD and
ICICI Meaning and benefits of mutual funds, types of mutual funds, SEBI guidelines relating to
mutual funds.
Unit-II
Determination and description of material quality; vendor rating, selection, development and
relations; evaluating suppliers efficiency; price determination and negotiation; make or buy
decisions; purchase: procedures and documentation.
Unit-III
Materials Management: meaning, objectives, importance, functions and organization materials
information system; standardization, simplification and variety reduction; value analysis and
engineering.
Unit-IV
Stores Management: meaning, objectives, importance and functions, stores layout; classification
and codification; inventory control of spare parts; materials logistics-warehousing management,
materials handling, traffic and transportation; disposal of scrap, surplus and obsolete materials.
Unit-II
Database system architecture – Introduction, schemas, sub schemas and instances; data base
architecture, data independence, mapping, introduction to data models, types of database
systems.
Unit-III
Data base security – Threats and security issues, firewalls and database recovery; techniques of
data base security; distributed data base.
Unit-IV
Data warehousing and data mining – Emerging data base technologies, internet, database, digital
libraries, multimedia data base, mobile data base, spatial data base Lab: Working over
Microsoft Access.
Unit-II
Performance measures: Product profitability analysis, Business unit profitability analysis,
Customer profitability analysis, Return on investment, Residual income, Investment base issues,
Key performance indicators (KPIs), Balanced scorecard.
Unit-III
Measurement concepts and Costing systems: Cost behavior and cost objects, Actual and
normal costs, Standard costs, Absorption (full) costing, Variable (direct) costing, Joint and by-
product costing, Job order costing, Process costing, Activity-based costing, Life-cycle costing.
Overhead costs: Fixed and variable overhead expenses, Plant-wide vs. departmental overhead,
Determination of allocation base, Allocation of service department costs.
Unit-IV
Supply Chain Management and Business process improvement: Lean resource management
techniques, Enterprise resource planning (ERP), Theory of constraints, Capacity management
and analysis, Value chain analysis, Value-added concepts, Process analysis, redesign, and
standardization, Activity-based management, Continuous improvement concepts, Best practice
analysis, Cost of quality analysis, Efficient accounting processes.
Unit-II
Systems Control And Security Measures: Control procedures – The control process – Types
of control – Segregation of duties – Independent checks & verification – safeguarding controls –
pre-numbered forms – Specific document flow – Compensating controls. Systems control and
information security – Meaning of information security – Three goals of information security –
Steps in creating an information security plan – systems development controls – physical
controls – logical controls – input, processing and output controls – Computer Assisted Audit
Techniques (CAATs) – storage controls. Security measures – Inherent risks of the internet –
use of data encryption – firewalls – Routine backup and offsite rotation – Business Continuity
Planning.
Unit-III
Information Systems And Data Governance: Management Information system – ERP
system – Accounting Information System – Accounting cycles – Data, databases and Data Base
Management Systems (DBMS) – Early database structures – Relational Database structure –
Data Base Administrator(DBA) – data dictionary – schema – Online Analytical Processing
(OLAP) – data warehouse – Enterprise Performance Management. Data governance – meaning
& overview – characteristics of data governance - data governance focus areas – Concept of
COBIT 5 – COBIT 5- five key principles – Conversion of COBIT 5 to COBIT 2019 – data life
cycle – Record retention policy – COSO Framework (Internal control for data governance) –
Limitations of internal control. Technology Enabled Finance Transformation: Systems
Development Life Cycle (SDLC) – phases and component steps of a traditional SDLC –
Program Change Control – End user Vs Centralised computing – Business Process Analysis and
Design – Robotics Process Automation – Artificial Intelligence – Cloud computing –
Blockchain – smart contracts.
Unit-IV
Data Analytics And Big Data: Business Intelligence – Data analytics – Data Mining – Simple
regression – Multiple regression – Standard error – Aspects of regression analysis – various
approaches to quantify and understand risk – Predictive analytics – Exploratory Data Analysis –
What-if analysis. Big data – characteristics of Big data – Uses of big data – Key technologies
from big data – data management, data mining, Hadoop, in-memory analytics, predictive
analytics, text mining – limitations of big data – data visualisation – statistical control charts –
Pareto diagrams – histograms – Fishbone diagrams – box plots – Line charts and scatter plots –
Bubble and pie charts – Limitations of visualisations – best practices for visualisation tools.
Note: Create a database and write the programs to carry out the following operation:
Create tables and specify the Questionnaires in SQL
Unit-II
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, sale by auction; Hire purchase agreement.
Unit-III
Negotiable Instrument Act 1881: Definition of negotiable instruments; Features; Promissory
note; Bill of exchange & cheque; Holder and holder in the due course; Crossing of a cheque,
types of crossing; Negotiation; Dishonuor and discharge of negotiable instrument.
Unit-IV
The Consumer Protection Act 1986: Foreign Exchange Management Act 2000: Definitions and
main provisions.
Unit-II
Acquiring human resources – human resource planning, job analysis and job design, employee
involvement, flexible work schedule, recruitment, selecting human resources, placement and
induction, right sizing.
Unit-III
Developing human resources – employee training, training need assessment, training methods
and evaluation, cross-cultural training, designing executive development programme,
techniques of executive development, career planning and development.
Unit-IV
Enhancing and rewarding performance – establishing the performance management system,
establishing rewards and pay plans, employee benefits, ensuring a safe and healthy work
environment.
Unit-II
Determinants of consumer behaviour; consumer’s purchase decision process (exclude industrial
purchase decision process); market segmentation; target marketing; differentiation and
positioning; marketing research; marketing information system.
Unit-III
Product and product line decisions; branding decisions; packaging and labeling decisions;
product life cycle concept; new product development; pricing decisions.
Unit-IV
Marketing channels: - retailing, wholesaling, warehousing and physical distribution, conceptual
introduction to supply chain management, conceptual introduction to customer relationship
marketing; promotion mix:- personal selling, advertising, sales promotion, publicity.
Unit-II
Meaning and types of Production Systems: Production to order and production to stock; plant
location; factors affecting locations and evaluating different locations; plant layout: meaning,
objectives, characteristics and types; plant layout and materials handling.
Unit-III
Production Planning and Control: Meaning, objectives, advantages and elements, PPC and
production systems, sequencing and assignment problems; work study: meaning, objectives,
prerequisites and procedure; procedure and tools of methods study, procedure and techniques of
work measurement.
Unit-IV
Inventory Control: Objectives, advantages and techniques (EOQ model and ABC analysis);
quality control: meaning and importance; inspection, quality control charts for variables and
attributes and acceptance sampling; maintenance; importance and types.
Unit-II
Research Design – Meaning, classification and elements of research design, methods and
categories of exploratory research, basic issues in experimental design, classification of
experimental design; concept and their measurement, measurement scales.
Unit-III
Sample design and sampling procedure, determination of sample size, research methods of
collecting primary data, issues in construction of questionnaire.
Unit-IV
Stages of data analysis, nature and types of descriptive analysis, univariant and divariat tests of
statistical significance, meaning and types of research report, ingredients of research report.
Unit-II
Technology for online business – internet, IT infrastructure; middleware contents: text and
integrating e-business applications; mechanism of making payment through internet: online
payment mechanism, electronic payment systems, payment gateways, visitors to website.
Unit-III
Applications in e-commerce – e-commerce applications in manufacturing, wholesale, retail and
service sector, tools for promoting website; plastic money: debit card, credit card; laws relating
to online transactions.
Unit-IV
Virtual existence – concepts, working, advantages and pitfalls of virtual organizations,
workface, work zone and workspace and staff less organization; security in e-commerce: digital
signatures, network security, data encryption secret keys, data encryption.
Unit-II
Financial Ratios: Liquidity: calculate and interpret the current ratio, the quick (acid-test) ratio,
the cash ratio, the cash flow ratio, and the net working capital ratio. Leverage: calculate and
interpret, operating leverage, financial leverage, fixed charge coverage (earnings to fixed
charges), interest coverage (times interest earned), and cash flow to fixed charges, debt-to-equity,
long-term debt-to-equity, and debt-to total assets. Activity: calculate and interpret accounts
receivable turnover, inventory turnover, and accounts. Payable turnover: calculate and interpret
day’s sales outstanding in receivables, days sales in inventory, and days purchases in accounts
payable, calculate and interpret total assets turnover and fixed asset turnover. Profitability:
calculate and interpret gross profit margin percentage, operating profit margin percentage, net
profit margin percentage, and earnings before interest, taxes, depreciation, and amortization
(EBITDA) margin percentage. Market: calculate and interpret the market/book ratio and the
price/earnings ratio and other market ratios.
Unit-III
Profitability Analysis: Factors that contribute to inconsistent definitions of “equity,”“assets,”
and “return” when using ROA and ROE ,return on total assets of a change in one or more
elements of the financial statements, factors to be considered in measuring income, including
estimates, accounting methods, disclosure incentives, and the different needs of users
importance of the source, stability, and trend of sales and revenue relationship between revenue
and receivables and revenue and inventory the effect on revenue of changes in revenue
recognition and measurement methods calculation and interpreting the gross profit margin
distinguish between gross profit margin, operating profit margin, and net profit margin and
analyze changes in the components of each define and perform a variation analysis (percentage
change over time)calculate and interpret sustainable equity growth.
Unit-IV
Special Issues: Understand the impact of foreign exchange fluctuations in the accounting for
foreign operations, impact of inflation on financial ratios and the reliability of financial ratios,
distinguish between book value and market value; and distinguish between accounting profit and
economic profit, determinants and indicators of earnings quality, and explain why they are
important
Unit-II
Promotion of a Venture: Opportunities analysis; external environmental analysis- economic,
social and technological; competitive factors; legal requirements of establishment of a new unit
and rising of funds; Venture capital sources and documentation required.
Unit-III
Entrepreneurial Behaviour: Innovation and entrepreneur; entrepreneurial behaviour and psycho-
theories, social responsibility. Role, relevance and achievements of Entrepreneurial Development
Programmes (EDP); Role of government in organizing EDP’s critical evaluation.
Unit-IV
Stages of growth model, Business crisis, Barriers to small firm, growth Factors in continued
entrepreneurship in small firms, International entrepreneurship.
Unit-II
Income from salaries, income from house property and income from profits and gains of business
and profession.
Unit-III
Income from capital gains, income from other sources, set off and carry forward of losses,
clubbing of income, deduction of tax at source, advanced payment of tax.
Unit-IV
Deductions from gross total income, assessment of individuals, assessment of companies.
Unit-II
The Structure of Management Information System, Types of Management Systems
Concepts of Management Organization, MIS at Management levels, Strategic Level
Planning, Operational Level Planning,
Unit-III
Enterprise Resource Planning: Introduction, Basics of ERP, Evolution of ERP,
Enterprise Systems in Large Organizations, Benefits and Challenges of Enterpris e
Systems, E-Enterprise System: Introduction: Managing the E-enterprise, Organisation
of Business in an E-enterprise, E-business, E-commerce, E-communication, E-
collaboration.
Unit-IV
Security and Ethical Issues: Introduction, Control Issues in Management Information
Systems, Security Hazards, Ethical Issues, Technical solutions for Privacy Protection.
Unit-II
Marginal analysis: Relevant costs- sunk costs - opportunity costs - avoidable costs - explicit
and implicit costs - Split-off point - Joint production costs - separable processing costs - relevant
revenues, Calculate total cost- average fixed cost, average variable cost, and average total cost.
Introduction of new product - Accepting or rejecting special orders - Making or buying a
product or service - Selling a product or performing additional processes and selling a more
value-added product - Adding or dropping a segment - Effect of operating income on various
decisions - Impact of income taxes on marginal analysis - Capacity considerations.
Unit-III
Pricing: Various pricing methodologies including market comparable, cost-based and
value-based approaches - Impact of cartels on pricing - Short run equilibrium price for the firm
in pure, monopolistic, oligopoly and monopoly competitions - Target pricing and target costing -
Value engineering - Target operating income - Value-added costs and non-value-added costs -
Price elasticity of demand using midpoint formula - Elastic and inelastic demand - Total revenue
given changes in price, demand as well as elasticity - Product life cycle and the stages of product
life - Market structure considerations.
Capital budgeting process: Stages of capital budgeting - Incremental cash flows - Capital
Budgeting and steps in developing capital budget - Cash flow estimates - discounted cash flow
concepts - Effects of inflation on capital budgeting analysis - Hurdle rate - Qualitative
considerations involved in capital budgeting - Role of Post-audit in the capital budgeting process
-Income tax considerations - Evaluating uncertainty.
Unit-IV
Capital investment analysis methods: Net present value - Internal rate of return - Payback -
Payback periods and discounted payback periods– advantages and disadvantages - Comparison
of investment analysis methods - Mutually exclusive projects. Alternative approaches to deal
with risk in capital budgeting - sensitivity analysis, scenario analysis, and Monte Carlo
simulation - Risk adjusted discount rate - income tax implications for investment decisions - risk
analysis - and real options.
Unit-II
Raising capital: Financial markets and regulation - Types of financial markets and exchanges
- Market efficiency - Financial institutions - Initial and secondary public offerings - Insider
trading - Types of dividend - Dividend policy and share repurchases - Lease financing.
Unit-III
Working capital management: Concept of working capital - Working capital terminology -
Cash management - Motives behind holding cash - Forecast of future cash flows - Methods of
speeding up collections - Lockbox system - Concentration banking - Compensating balances -
Slowing down of disbursements - Disbursement float - Overdraft system. Marketable securities
management - Reasons for holding marketable securities - Different types of marketable
securities including marketable securities - Trade-off among the variables in marketable security
selections - Risk-return trade-off. Accounts receivable management - Credit policies - Default
risk - Optimal credit policy. Inventory management - Lead time - safety stock - carrying costs -
ordering costs - shortage (stock out) costs - Just-in-time inventory - inventory turnover ratio -
Economic order quantity (EOQ). Types of short-term credit - Short-term credit management -
Different types of short-term credit - trade credit - short term loans - commercial paper - line of
credit - banker’s acceptance - Cost of not taking the discount - Compensating balance
requirement - Factoring of accounts receivable - Maturity matching or hedging approach to
financing - Factors involved in managing the costs of working capital - Strategy for managing
current assets - Current assets financing policies - Managing and financing working capital.
Unit-IV
Corporate restructuring: Mergers and acquisitions - Other forms of restructuring. Corporate
restructuring - Mergers and acquisitions - Types of Mergers - Motives behind mergers and
acquisitions - Pre-acquisition defense measures – Divestitures - Valuation Techniques - Business
Failures - Factors in Restructuring an organization - Reorganization and liquidation - Value a
business segment and recommend a business combination using discounted cash flow method.
International finance: Foreign Exchange - Currency Exchange Rates - Fixed exchange rate –
flexible exchange rate - floating exchange rates - Factors Affecting Exchange Rate - Risk &
return - Budgeting &Financing - Payment Options - Transfer Pricing - Cross border transactions
- Managing exchange rate risk - International diversification - Common trade financing methods
- Legal & Social Issues - Managing transaction exposure - Financing international trade.
Prepare a MIS report for HR system to depict the various grades of employee in an
organization by years of service
Prepare a EIS report of Sales of an organization
Prepare a graphical EIS dashboard of the Sales over a period of 1 year
Prepare a manufacturing MIS report of all orders fulfilled, in progress and pending for
management
Prepare a monthly MIS profit and loss dashboard from financial data
Prepare an EIS for reporting population demographic
Students are required to submit the summer training report of summer training attended after
fourth semester.
Sixth Semester
BBA-601: Business Ethics and Corporate Governance
(The subject is common with BCOM-601)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Evolution of corporate governance; developments in India; regulatory framework of corporate
governance in India; SEBI guidelines on corporate governance; reforms in the Companies Act.
Unit-II
Corporate management vs. governance; internal constituents of the corporate governance; key
managerial personnel (KMP); chairman- qualities of a chairman, powers, responsibilities and
duties of a chairman; chief executive officer (CEO), role and responsibilities of the CEO.
Unit-III
Introduction to Business Ethics: The concept, nature and growing significance of Ethics in
Business, Ethical Principles in Business, Ethics in Management, Theories of Business Ethics,
Ethical Issues in Business, Business Ethics in 21st Century.
Unit-IV
Ethics in various functional areas of Business: Ethics in Finance, Ethics in HRM, Ethics in
Marketing, Ethics in Production and Operation Management.
Unit-II
Strategy formulation: Company’s vision, mission and objectives; Environmental and
organizational appraisal, Strategic alternatives and choice; Types of strategies; Business ethics
and corporate strategy, Concept of value chain, core competency, resource base theory and
competitive advantage.
Unit-III
Strategy implementation: Designing organizational structure and activating strategies; Matching
structure and corporate strategy, Structural, Behavioral and Functional implementation.
Unit-IV
Strategy Evaluation: Strategic evaluation and Control, Strategic and Operational Control;
Techniques of evaluation and control.
Unit-II
Residential status and incidence of tax- Special provisions applicable to assessment of total
income of companies– Deductions available to corporate assesses, Tax on income distributed to
unit holders.
Unit-III
Tax planning while setting up of a business-with reference to location, nature and form of
organizations, Security Transaction Tax – Tonnage Tax.
Unit-IV
Tax planning related to Special Economic Zones (SEZ), Export Processing Zones (EPZ) and
Export Oriented Units (EOUs) – Infrastructure sector and background areas –Tax incentives for
exporters.
Unit-II
Personality determinants – Physical determinants, intellectual determinants, emotional
determinants, social determinants, aspiration and achievement, educational determinants, family
determinants.
Unit-III
Personality development – Healthy personalities, developing self awareness, managing personal
stress, solving problems analytically and creatively; grooming – appearance, dress sense,
personal hygiene, etiquettes and body language; time management, public speaking.
Unit-IV
Interpersonal and group skills – Building positive relationship, strategies for gaining power and
influence, fostering motivational environment, building effective teams, interviewing skills,
conducting meetings.
Unit-II
Risk Management strategies: Define the concept of capital adequacy-Explain the use of
probabilities in determining exposure to risk and calculate expected loss given a set of
probabilities - Define the concepts of unexpected loss and maximum possible loss (extreme or
catastrophic loss) - Identify strategies for risk response (or treatment) - Define risk transfer-
Demonstrate an understanding of the concept of residual risk and distinguish it from inherent
risk-Identify and explain the benefits of risk management-Identify and describe the key steps in
the risk management process-Explain how attitude toward risk might affect the management of
risk- demonstrate a general understanding of the use of liability/hazard insurance to mitigate
risk-Identify methods of managing operational risk-Identify and explain financial risk
management methods-Identify and explain qualitative risk assessment tools including risk
identification, risk ranking, and risk maps-Identify and explain quantitative risk assessment tools
- Identify and explain Value at Risk (VaR) - Define enterprise risk management (ERM) and
identify and describe key objectives, components, and benefits of an ERM program - Identify
event identification techniques-Evaluate scenarios and recommend risk mitigation strategies-
Demonstrate an understanding of the COSO Enterprise Risk Management - Integrated
Framework (2017).
Unit-III
Business ethics: Define business ethics - Analyze the concepts of morality and virtue – Define
demonstrate an understanding of moral philosophies and concepts used in making business
decisions-Define the concepts of fairness, integrity, due diligence, and fiduciary responsibility,
and how they impact ethical decision making.
Ethical considerations for management accounting and financial management
professionals: Identify and describe the four overarching ethical principles and the four
standards - Evaluate a given business situation for its ethical implications - Identify and describe
relevant standards that may have been violated in a given business situation and explain why the
specific standards are applicable recommend a course of action for management accountants to
take when confronted with an ethical dilemma in the business environment- Evaluate and
propose resolutions for ethical issues such as fraudulent reporting, or improper manipulation of
forecasts, analyses, results, and budgets.
Unit-IV
Ethical considerations for the organization: Discuss the issues organizations face in applying
their values and ethical standards internationally - Demonstrate an understanding of the
relationship between ethics and internal controls - Define corporate culture and demonstrate an
understanding of the role corporate culture plays in ethical decision making - Demonstrate an
understanding of the importance of a code of conduct and how it contributes to an organization’s
ethical culture - Demonstrate an understanding of the ways ethical values benefit an organization
Unit-II
OSI model and TCP/IP model, protocols and their classification, flow control and cryptography.
Unit-III
Overview of internet, internet service provider, search engine, searching web using search
engine, audio on internet, newsgroup, subscribing to news groups.
Unit-IV
Intranet concepts and architecture, building corporate world wide web, HTTP protocol, intranet
infrastructure, fundamental of TCP/IP, intranet security design, intranet as a business tools,
future of intranet, protocols of communication.
The students need to present for a comprehensive viva before a examination board on the basis of
all semesters which he/she studied in previous.