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SCHOOL

OF

COMMERCE AND MANAGEMENT

(SCM)

Bachelor of Business Administration


Duration - 3 Years (6 Semesters)
Maximum Duration - 6 Years

Curriculum Structure

(Academic Session 2021-22 Onwards)


Om Sterling Global University
Bachelor of Business Administration
PROGRAM OBJECTIVES

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.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 2


Om Sterling Global University
Common Instructions and Guideline for all semesters and subjects
1 Question Paper Pattern
(i) Where the End Term Examination is of Maximum 60 Marks
Section A: MCQ/Fill in blanks/Short answer questions (up to 25 words) 5 x2 marks = 10
marks. All five questions are compulsory.
Section B: Analytical/Problem Solving questions (up to 100 words) 4 x 5 marks = 20
marks. Candidate has to answer four questions out of five.
Section C: Descriptive/ Analytical/Problem solving question 2 x 15 marks = 30 marks.
Candidates have to answer two questions out of three.
(ii) Where the End Term Examination is of Maximum 30 Marks
Section A: MCQ/Fill in blanks/Short answer questions (up to 25 words) 5 x1 marks = 5
marks. All five questions are compulsory.
Section B: Analytical/Problem Solving questions (up to 100 words) 4 x 2.5 marks = 10
marks. Candidate has to answer four questions out of five.
Section C: Descriptive/ Analytical/Problem solving question 2 x 7.5 marks = 15 marks.
Candidates have to answer two questions out of three.
2 Continuous Assessment: All courses undertaken by students are evaluated during the
semester using internal system of continuous assessment. The students are evaluated on
class /tutorial participation, assignment work, lab work, class tests, mid-term tests,
quizzes and end semester examinations, which contribute to the final grade awarded for
the subject. Students will be notified at the commencement of each courses about the
evaluation methods being used for the courses and weightages given to the different
assignments and evaluated activities. Here marks obtained in the internal assessment and
end semester examination are added together and a 10-point grading system will be used
to award the student with on overall letter grade for the course (subject).

Distribution of Marks

1) Courses without Practical Components


(a) Attendance Class participat ion - 05 Marks
(b) Assignment s, Class Tests, Quizzes, Projects, Seminar etc. - 15Marks 

  40 Marks
(c) Midterm Test I - 10 Marks 
(d) Midterm Test II - 10Marks 
(e) End –Term Examination - } 60 Marks
__________________________________________
Total 100 Marks
(ii)Courses with Practical Components only
Internal Practical Examination and Continuous Progress- 50
End –Term Examination (Practical) - 50
Total : 100

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 3


Om Sterling Global University
Grade distribution in a course/Subject
To assess the performance of a student the grading & grade point system as given below in the
table.

Sr. % of Marks Performance Letter Grade Grade Point


No.

1 ≥ 90% & ≤100% Outstanding O 10

2 ≥ 80% &<90% Excellent A+ 9

3 ≥ 70% &<80% Very Good A 8

4 ≥ 60% &<70% Good B+ 7

5 ≥ 50% &<60% Above B 6


Average

6 ≥ 45% &<50% Average C 5

7 ≥ 40% &<45% Pass D 4

8 < 40% Fail F 0

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

Where k = No. of Courses/Subjects in Semester.


6. Cumulative Grade Point Average (CGPA)
CGPA is calculated as under, after the student has passed in all the courses/subjects of all
the semesters of the program as per prescribed scheme of studies.
N N
CGPA    Credits of Semester j  SGPA of Semester j    Total Credits of Semester j 
j 1 j 1

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 4


Om Sterling Global University
Where N = Total Number of Semester in the Program.
7. Conversion of Grade Point Average Into Percentage of Marks
For conversion of Grade point Value of CGPA for all the semester, into percentage of
marks; the CGPA is to be multiplied by 10
(% Marks= 10 X CGPA).
8. Award of Division (Course/Subject to earning of total prescribed credit of all the
semester):

1 7.5 ≤ CGPA I Division with Distinction


2 6 ≤ CGPA < 7.5 I Division
3 5 ≤ CGPA < 6 II Division
4 4.5 ≤ CGPA < 5 Pass

Calculation of SGPA and CGPA:

Example:

Table 2

Courses Credits Letter Grade Credit Grade


Grade Value Value Points

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

In this case SGPA= Total Grade Points 88 = 8.0

Credits 11

Suppose the SGPA in two successive semesters are 7.0 and 8.0 with 26 and 24 respective course
credits, then the

CGPA = 7x26+8x24 = 374 = 7.48


26+24 50

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 5


Om Sterling Global University
BBA-1st Semester
Teaching
Sr. Course Total Evaluation Scheme Exam.
Course Title Schedule Credit
No Code Hours Hours
L T P Internal External Total
Business BBA-101
1 4 0 0 4 4 40 60 100 3
Organization**
Business BBA-102
2 3 1 0 4 4 40 60 100 3
Statistics
Financial BBA-103
3 3 1 0 4 4 40 60 100 3
Accounting**
Micro BBA-104
4 3 1 0 4 4 40 60 100 3
Economics**
Communication BAEN-151
5 4 0 0 4 4 40 60 100 3
Skills**
Environmental BSES-151
6 3 0 0 3 3 40 60 100 3
Studies**
BBA-121
7 Seminar 0 0 2 2 1 50 - 50 3

Total 20 3 2 25 24 290 360 650

Note:
** Subjects are common with B.Com. and B.Com. (H)

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 6


Om Sterling Global University
BBA 2nd Semester

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)

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 7


Om Sterling Global University
BBA 3rd Semester
Teaching
Sr. Course Total Evaluation Scheme Exam.
Course Title Schedule Credit
No. Code Hours Hours
L T P Internal External Total
Business
1 Legislation – I BBA-301 4 0 0 4 4 40 60 100 3

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.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 8


Om Sterling Global University
BBA 4th Semester
Teaching
Sr. Course Total Evaluation Scheme Exam.
Course Title Schedule Credit
No. Code Hours Hours
L T P Internal External Total
Business
1 Legislation – II BBA-401 4 0 0 4 4 40 60 100 3

Human Resource BBA-402


2 Management* 4 0 0 4 4 40 60 100 3
Marketing BBA-403
3 4 0 0 4 4 40 60 100 3
Management*
Production &
4 Operations BBA-404 4 0 0 4 4 40 60 100 3
Management
Business
5 Research BBA-405 4 0 0 4 4 40 60 100 3
Methodology
Fundamentals of BBA-407
6 2 0 0 2 2 20 30 50 3
E-Commerce*
Financial
7 Statement BBA-408 4 0 0 4 4 40 60 100 3
Analysis
Fundamentals of
8 E-Commerce – BBA-421 0 0 2 2 1 25 25 50 3
Practical*
Total 26 0 2 28 27 285 415 700

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.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 9


Om Sterling Global University
BBA 5th Semester
Teaching
Sr. Course Total Evaluation Scheme Exam.
Course Title Schedule Credit
No. Code Hours Hours
L T P Internal External Total
Entrepreneurship
1 Development** BBA-501 4 0 0 4 4 40 60 100 3

Indian Taxation BBA-503


2 4 0 0 4 4 40 60 100 3
System – I
Management BBA -
3 Information 505 2 0 0 2 2 20 30 50 3
System
Investment
Decision and
4 4 0 0 4 4 40 60 100 3
Decision BBA-506
Analysis
Corporate BBA-507
5 4 0 0 4 4 40 60 100 3
Finance
Management
Information
6 0 0 2 2 1 25 25 50 3
System – BBA-521
Practical
Summer Training BBA-522
7 0 0 0 0 3 50 50 100 3
Report
Total 18 0 2 20 22 255 345 600

Note:
**The subjects are common with B.Com. & B. Com. (H)

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 10


Om Sterling Global University
BBA 6th Semester
Teaching
Sr. Course Total Evaluation Scheme Exam.
Course Title Schedule Credit
No. Code Hours Hours
L T P Internal External Total
Business Ethics
1 and Corporate 4 0 0 4 4 40 60 100 3
Governance* BBA-601

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.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 11


Om Sterling Global University
BBA
First Semester
BBA-101: Business Organization
(The subject is common with BCOM-102)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Business – Concept, nature and scope, business as a system, business objectives, business and
environment interface, distinction between business, commerce and trade.

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.

Text & Reference Books:

1. Vasishth , Neeru , Business Organization, Taxman, New Delhi.


2. Talloo, Thelman J., Business Organizational and Management, TMH, New Delhi.
3. Tulsian, P.C., Business Organization, Pearson Education, New Delhi.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 12


Om Sterling Global University
BBA-102: Business Statistics
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
3L+1T+0P End Term Exam: 3 Hours
Unit-I
Statistics: Meaning, evolution, scope, limitations and applications; data classification; tabulation
and presentation: meaning, objectives and types of classification, formation of frequency
distribution, role of tabulation, parts, types and construction of tables, significance, types and
construction of diagrams and graphs.

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.

Text & Reference Books:

1. Gupta, S.P. & M.P. Gupta, Business Statistics.


2. Davis: Business Staisticsusuing Excel, Oxford University Press.
3. Gupta, C.B., An Introduction to Statistical Methods.
4. Beri , G, Business Statistics, TMH, Delhi.
5. Sancheti, S.C. & V.K. Kapoor, Statistical Methods.
6. Ellhans, D.N., Fundamentals of Statistics.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 13


Om Sterling Global University
BBA-103: Financial Accounting
(The subject is common with BCOM-101)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
3L+1T+0P End Term Exam: 3 Hours
Unit-I
Meaning and scope of accounting, nature of financial accounting principles, basis of
accounting; accounting process – from recording of business transaction to preparation of
trial balance.

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

Text & Reference Books:

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.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 14


Om Sterling Global University
BBA-104: Micro Economics
(The subject is common with BCOM-103)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
3L+1T+0P End Term Exam: 3 Hours
Unit-I
Nature and scope of micro economics, determinants of demand and law of demand, price,
cross and income elasticity, law of supply, elasticity of supply, competitive equilibrium;
consumer’s equilibrium- utility and indifference curve approaches.

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.

Text & Reference Books:

1. Sethi, Anjanee and Adhikari, Bhavana, TMH, Delhi.


2. D. Salvatore, Principles of Microeconomics, Oxford University Press.
3. Mark Hirschey, Managerial Economics, Thomson, South Western, New Delhi.
4. R H Dholkia and A.N. Oza, Microeconomics for Management Students, Oxford
University Press, New Delhi.
5. P.L. Mehta, Managerial Economics, Sultan Chand, New Delhi.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 15


Om Sterling Global University
BAEN-151: Communication Skills
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Grammar, Comprehension and Vocabulary Building:
Passive Voice, Reported Speech, Conditional Sentences, Modal Verbs, Linking Words
(Conjunctions), Reading Comprehension, Vocabulary- Synonyms, Antonyms, Homonyms,
Homophones and One- Word Substitution
Subject-Verb Agreement, Types of Sentences, Sentence Transformation, Punctuation,
Prepositions.

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.

Text & Reference Books:

1. Communication Skills : SK Jha and Meena Malik


2. CS Rayudu: Communication, Himalayan Pub. House
3. Malera Treece: Successful Communication
4. Boyce& Hull: Business Communication Today, McGraw Hill
5. Prof. K. Mohan: Communication Skills and Report Writing
6. Balasubramniam: Speech Sounds
7. FT Wood: English Grammar

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 16


Om Sterling Global University
BSES-151: Environmental Studies
Credit: 03 Max. Marks: 100 (Internal: 40, External: 60)
3L+0T+0P End Term Exam: 3 Hours
Unit-I
The Multi-disciplinary nature of Environmental Studies/Science, Definition, Scope, Importance,
and Need for public awareness.
Dams and their effects on forests and tribal people, Use and over-utilization of surface and
ground water, floods, drought, conflicts over water, Dams: Benefits and problems,
Environmental effects of extracting and using mineral resources, Effects of modern agriculture,
fertilizer-pesticide problems, water logging, salinity, case studies, Renewable and non-renewable
energy sources, use of alternate energy sources.
Ecosystems, Concept of an ecosystem, Structure and function of an ecosystem; producers,
consumers and decomposers, Energy flow in the ecosystem, Ecological succession, Food chains,
food webs and ecological pyramids.
Biodiversity and its conservation, Hot-spots of biodiversity, Threats to biodiversity,
Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity.

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.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 17


Om Sterling Global University
Text & Reference Books:
1. Environmental Science: G. Tyler Miller
2. Environmental Laws: Universal Law Series
3. Earth and Atmospheric Disaster Management : Nature and Manmade: C. K. Rajan, Navale
Pandharinath

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 18


Om Sterling Global University
BBA-121: Seminar
Credit: 01 Max. Marks: 50 (Internal: 50, External: 00)
0L+0T+2P End Term Exam: 3 Hours

The objectives of this Seminar course are to:


o Understanding of the basics of the application of the various models of verbal and non-
verbal communication in the social and professional sphere
o Develop the following skills in the students-

By the end of the course a student is expected to be able:


 To understanding the importance of intonation, word and sentence stress for improving
communicative competence, identifying and overcoming problem sounds.
 To establish a repo with the audience.
 To present his/her ideas clearly and confidently.
 To address the queries from the audience.
General Guidelines:
 Students are required to prepare a presentation.
 The content of presentation can be on any topic from the core subject.
 Students are required to submit hard as well as soft copy of the presentation to the
concerned teacher.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 19


Om Sterling Global University
BBA
Second Semester
BBA-201: Principles of Management
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction – nature and process of management, basic managerial roles and skills, nature
of managerial work; approaches to management – classical, human relations and
Behavioural , systems and contingency approaches; contemporary issues and challenges.

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.

Text & Reference Books:

1. Griffin, Ricky W, Management, Biztantra, New Delhi


2. Tripathi, P C and Reddy, P N, Principles of Management, TMH, Delhi
3. Rao, VSP, Management, Excel Books, New Delhi
4. Stoner, Freeman and Gilbert, Jr. Management, Pearson Education, New Delhi
5. Weihrich, Heinz and Harold Koontz, Management: A Global Perspective, TMH,
N. Delhi
6. Robbins, S.P., Management, Pearson Education.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 20


Om Sterling Global University
BBA-204: Organizational Behaviour
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction – Concept and scope of organizational behaviour, historical development of
organizational behaviour, organization behaviour processes, emerging trends and hanging
profiles of workforce.

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.

Text & Reference Books:

1. Bhattacharya: Organization Behaviour, Oxford University Press.


2. Robbins, S.P., Organizational Behaviour, Pearson Education, New Delhi
3. McShane, Steven L, Mary Von Glinow and Radha R. Sharma, Organizational
Behaviour, Tata McGraw Hill, New Delhi
4. Pareek, Udai, Understanding Organizational Behaviour, Oxford University Press,
New Delhi
5. Griffin, Ricky W, and Gregory Moorhead, Organizational Behaviour, Houghton
Mifflin Company
6. New Storm, Organizational Behaviour, Tata McGraw Hill, Delhi

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 21


Om Sterling Global University
BBA-205: Business Communication
(The subject is common with BCOM-205)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours

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.

Text & Reference Books:

1. Koneru, Arun, Professional Communication, Tata McGraw Hill, New Delhi


2. Monipally, M.M., Business Communication Strategies, Tata McGraw Hill, New Delhi
3. Das, Biswajit and Ipseeta Satpathy, Business Communication and Personality Development,
Excel Books, New Delhi
4. McGrath, E.H., Basic Managerial Skills for All, Prentice Hall of India, New Delhi
5. Rai, Urmila and S.M. Rai, Business Communication, Himalaya Publishing House, Mumbai

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 22


Om Sterling Global University
BBA-206: Financial Reporting
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Presentation of Financial Statements:: Users of the financial statements and their needs,
purposes and uses of each statement, major components and classifications of each statement,
limitations of each financial statement, various financial transactions affect the elements of
each of the financial statements, relationship among the financial statements preparation of
balance sheet, income statement, statement of changes in equity, and statement of cash flows
(indirect method).

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.

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Om Sterling Global University
Text & Reference Books:
1. ASB (1999) Statement of Principles for Financial Reporting , London, ASB.
2. Elliott, B. and Elliott, J. (2009) Financial Accounting and Reporting (13th edn), Harlow,
Essex, Pearson Education Limited.
3. IASB (1989) Framework for the Preparation and Presentation of Financial Statements ,
London, IASB.
4. IASB (2010) Conceptual Framework for Financial Reporting , London, IASB.
5. Smith, T. (1992) Accounting for Growth , UK, Century Business.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 24


Om Sterling Global University
BBA-207: Management Accounting

Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)


3L+1T+0P End Term Exam: 3 Hours

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.

Text & Reference Books:

1. Anthony Robert, Reece, Principles of Management Accounting; Richard D. Irwin Inc.


Illinois.
2. Khan M.Y. and Jain P.K., Management Accounting; Tata McGraw Hill, New Delhi.
3. Kaplan R.S. and Atkinson A.A., Advanced Management Accounting, Prentice India
International, New Delhi.
4. Dr. S.N. Maheshwari : Principles of Management Accounting, Sultan Chand & Sons, New
Delhi
5. I.M. Pandey : Management Accounting, Vikas Publication
6. Debarshi Bhattachharya : Management Accounting, Pearson Publication

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Om Sterling Global University
BTCS-251: Computer Applications
Credit: 02 Max. Marks: 50 (Internal: 20, External: 30)
2L+0T+0P End Term Exam: 3 Hours
Unit-1
Introduction of Computers- Generations, Operating Systems, Types of Computers, Block
Diagram of Computers, Classifications of Computers, Memory & its types, Input devices,
output devices & memory devices, Applications of Computers.

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.

Text & Reference Books:

1. P.K.Singh, Computer Fundamentals, BPB Publications


2. B.Ram, Computer Fundamentals, New Age Publications.
3. Sandra Cable, MS Office 365 & Office 2019.

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Om Sterling Global University
BTCS-221: Computer Applications -Practical

Credit: 01 Max. Marks: 50 (Internal: 25, External: 25)

0L+0T+2P End Term Exam: 3 Hours

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

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Om Sterling Global University
BBA-221: Comprehensive Viva-Voce-I

Credit: 01 Max. Marks: 50 (Internal: 50, External: 00)

0L+0T+0P End Term Exam: 3 Hours

A viva-voce will be conducted on the basis of 1 st & 2nd Semester

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Om Sterling Global University
BBA
Third Semester
BBA-301: Business Legislation – I
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction: Characteristics of a Company, Concept of Lifting of Corporate Veil, Emerging
Types of Companies. Formation of Company –Promotion & Registration, Pre-incorporation
Contract and Provisional Contracts. Memorandum of Association, Articles of Association,
Doctrine of Constructive Notice, Doctrine of Ultra-Vires, Doctrine of Indoor Management.

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.

Text & Reference Books:


1. Kannal, S., & V.S. Sowrirajan, “Company Law Procedure”, Taxman’s Allied Services (P) Ltd.,
New Delhi (Latest Edn).
2. Ramaiya, A., “A Ramaiya’s Guide to Companies Act”, Lexis Nexis Butterworths Wadhwa,
Nagpur.
3. Singh, Harpal, “Indian Company Law”, Galgotia Publishing, Delhi.
4. Singh, Avtar, “Company Law”, Eastern Book Company, Lucknow

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Om Sterling Global University
BBA-304: Fundamentals of Banking
(The subject is common with BCOM-304)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Bank – Concept, Classification their objectives & functions. Bank Management Concept,
Functions, Importance.

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.

Text & Reference Books:


1. Justin Paul and Padmalatha Suresh, Management of Banking and financial Services, TMH,
Delhi
2. M. Ravathy Sriram and P.K. Bamanan, Core banking solution, PHI
3. Jyotsna Sethi and Nishevan Bhatia, Elements of Banking and Insurance, PHI
4. Vijayaragavan Iyengar, Introduction to Banking, Excel Books Pvt. Itd.

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Om Sterling Global University
BBA-305: Indian Financial System
(The subject is common with BCOM-305)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Meaning, nature and role of capital market, features of developed capital market, reforms in the
capital market, regulatory framework of capital market, capital market instruments and
innovation in financial instruments.

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.

Text & Reference Books:


1. Pathak, Bharati V, The Indian Financial System, Pearson Education
2. Khan, M. Y, Indian Financial System, Tata McGraw Hill
3. Bhole, L M, Financial Institutions and Markets, Tata McGraw Hill

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Om Sterling Global University
BBA-306: Purchase and Material Management
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Purchasing: meaning, role, objectives and functions; organization of purchase management and
its relationship with other departments; five R’s of purchasing (right quality, right quantity, right
source, right time and right price.

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.

Text & Reference Books:


1. Dobler& Burt, Purchasing and Supply Management: Text & Cases, Tata McGraw Hill
Publishing Company Ltd., New Delhi
2. Nair, Purchasing and Material Management, Vikas Publishing House, New Delhi
3. Gopal Krishnan, P., Handbook of Materials Management, Prentice Hall of India Pvt. Ltd., New
Delhi
4. Gopalakrishnana, P. & Sundarshan, M., Materials Management: An Integrated Approach,
Prentice Hall of India Pvt. Ltd., New Delhi
5. Bhat, K. Shridhara, Materials Management, Himalaya Publishing House

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Om Sterling Global University
BBA-307: Data Base Management System
Credit: 02 Max. Marks: 50 (Internal: 20, External: 30)
2L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to data base management system – Data versus information, record, file; data
dictionary, database administrator, functions and responsibilities; file-oriented system versus
database system.

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.

Text & Reference Books:


1. Navathe, Data Base System Concepts 3rd, McGraw Hill
2. Date, C.J., An Introduction to Data Base System, Addision Wesley
3. Singh, C.S., Data Base System, New Age Publications, New Delhi

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Om Sterling Global University
BBA-308: Performance Measurement
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Cost and variance measures and Responsibility centers and reporting segments:
Comparison of actual to planned results, Use of flexible budgets to analyze performance,
Management by exception, Use of standard cost systems, Analysis of variation from standard
cost expectations, Types of responsibility centers, Transfer pricing, Reporting of organizational
segments.

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.

Text & Reference Books:


1 Performance Management System - R K Sahu
2 Performance Management: Toward Organizational Excellence by T V Rao
3 Performance Management: It's About Performing - Not Just Appraising by Prem Chandha
4 Audit & Assurance INT (ACCA) ISDC Becker Publishing
5 Audit & Assurance INT (ACCA) BPP Publishing
6 Audit & Assurance INT (ACCA) Kaplan Publishing

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Om Sterling Global University
BBA-309: Internal Control and Data Analytics
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Governance, Risks And Compliance: Definition of corporate governance – governance
practices – governance in corporations – corporate governance process – Internal control –
Sarbanes – Oxley Act. Assessment and management of risks – Risk assessment factors –
objectives of internal control – roles and responsibilities regarding internal controls – PCAOB
approach – COSO framework – Components of internal control. Internal auditing – scope of
internal auditing – Internal Control according to IIA (Institute of Internal auditors).

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.

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Om Sterling Global University
Text & Reference Books :
1. Abdullah Alawadhi et. Al (2015), Audit Analytics and Continuous Audit – Looking Toward the
Future, American Institute of Certified Public Accountants, Inc. New York, NY.

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Om Sterling Global University
BBA-321: Data Base Management System - Practical
Credit: 01 Max. Marks: 50 (Internal: 25, External: 25)
0L+0T+2P End Term Exam: 3 Hours

Note: Create a database and write the programs to carry out the following operation:
Create tables and specify the Questionnaires in SQL

1- Add a record in the database


2-Delete a record in the database
3- Modify the record in the database
4- To implement the restrictions on the table
5- List all the records of database in ascending order.
6- To implement the structure of the table.
7- To Implement Oracle function.
8- To implement the concept of grouping of Data
9- To implement the concept of Joins

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 37


Om Sterling Global University
BBA
Fourth Semester

BBA-401: Business Legislation - II


Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Law of Contract (1872): Nature of contract; Classification; Elements of a valid contract,
Performance of contract; Discharge of contract; Remedies for breach of contract. Indemnity and
Guarantee.

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.

Text & Reference Books:


1. Desai T.R.: Indian Contract Act, Sale of Goods Act and Partnership Act; S.C. Sarkar & Sons
Pvt. Ltd., Kolkata..
2. Khergamwala J.S: The Negotiable Instruments Act; N.M.Tripathi Pvt. Ltd, Mumbai.
3. Singh Avtar: The Principles of Mercantile Law; Eastern Book Company, Lucknow.
4. Kuchal M.C: Business Law; Vikas Publishing House, New Delhi.
5. Kapoor N.D: Business Law; Sultan Chand & Sons, New Delhi.
6. Chandha P.R: Business Law; Galgotia, New Delhi.

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Om Sterling Global University
BBA-402: Human Resource Management
(The subject is common with BCOM-401)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction – nature and scope of human resource management, HRM objectives and functions,
HRM policies, HRM in globally competitive environment; strategic human resource
management.

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.

Text & Reference Books:


1. Jyothi: Human Resource Management, Oxford University Pres
2. Bohlander George and Scott Snell, Management Human Resources, Thomson Learning,
3. Bhattacharyya, Dipak Kumar, Human Resource Management, Excel Books, New Delhi
4. Cascio, Wayne F., Managing Human Resources, Tata McGraw Hill, New Delhi
5. DeCenzo, David A, and Stephan P. Robbins, Fundamentals of Human Resource Management,
Wiley India, New Delhi
6. DeNisi, Angelo S, and Ricky W Griffin, Human Resource Management, Biztantra, New Delhi

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Om Sterling Global University
BBA-403: Marketing Management
(The subject is common with BCOM-403)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to Marketing; difference between marketing and selling; core concepts of
marketing; marketing mix; marketing process; marketing 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.

Text & Reference Books:


1.Kotler, Philip, Kevin Lane Keller, Abraham Koshy &Mithileshwar Jha, Marketing
Management, Pearson Education, New Delhi
2. Palmer: Introduction to Marketing, Oxford University Press.
3. Sakena, Rajan, Marketing Management, McGraw Hill, New Delhi
4. Zikmund, William G, Marketing, Cengage Learning, New Delhi
5. Panda, Tapan K, Marketing Management, Excel Books, New Delhi

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Om Sterling Global University
BBA-404: Production & Operations Management
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Production/Operations Management: Introduction, evaluation, major long term and short term
decisions; objectives, importance and activities; difference between products and services (from
POM view point.

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.

Text & Reference Books:


1. Chary, Production and Operation Management, TMH, Delhi.
2. Bedi: Production and Operation Management, Oxford University Press.
3. Nair, Production and Operation Management, TMH, Delhi.

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Om Sterling Global University
BBA-405: Business Research Methodology
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Business Research – Meaning, types, managerial value of business research; theory and research
– components, concept, constructs definition variables, proposition and hypothesis, deductive
and inductive theory; nature and process and importance of problem definition, purpose and
types of research proposal, ingredients of research proposal.

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.

Text & Reference Books:


1. Copper, Business Research Methods, Tata McGraw Hill.
2. Shekharan Uma, Business Research Methods, John Wiley Publications.
3. Zikmud, Business Research Methods, Cenage Publications.

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Om Sterling Global University
BBA-407: Fundamentals of E-Commerce
(The subject is common with BCOM-407)
Credit: 02 Max. Marks: 50 (Internal: 20, External: 30)
2L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction – meaning, nature, concepts, advantages and reasons for transacting online,
categories of e-commerce; planning online business, assessing requirement for an online
business, designing, developing and deploying the system, one to one enterprise.

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.

Text & Reference Books:


1. Murty, C.V.S., E-Commerce, Himalaya Publications, New Delhi.
2. Kienam, Managing Your E-Commerce business, Prentice Hall of India, N.Delhi.
3. Kosiur, Understanding E-Commerce, Prentice Hall of India, N.Delhi.
4. Kalakota, Whinston , Frontiers of Electronic Commerce, Addison Wesley.

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Om Sterling Global University
BBA-408: Financial Statement Analysis
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Common Size Financial Statement Analysis: Balance sheet and income statement, prepare and
analyze common-size financial statements; i.e., calculate percentage of assets and sales,
respectively; also called vertical analysis. Comparative Statement Analysis: Balance sheet and
income statement, prepare a comparative financial statement horizontal analysis; i.e., calculate
trend year over year for every item on the financial statement compared to a base year, calculate
the growth rate of individual line items on the balance sheet and income statement.

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

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Om Sterling Global University
Text & Reference Books:
1. 1. Foster, George, Financial Statement Analysis, Pearson Ecducation Incl., Second
Edition.
2. Gupta, R.L. and Radhaswamy, M., Advanced Accountancy Sultan Chand & Sons,
New Delhi.
3. Shukla, M.C., Grewal, T.S. and Gupta, S.C., Advanced Accounts, S. Chand
& Company, New Delhi.
4. Anthony R.N., D.F. Hawkins and K.A. Merchant, Accounting: Text and
Cases , McGraw Hill, 1999
5. Jawahar Lal, Accounting Theory and Practice, Himalaya Publishing House

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Om Sterling Global University
BBA-421: Fundamentals of E-Commerce – Practical
(The subject is common with BCOM-421)
Credit: 01 Max. Marks: 50 (Internal: 25, External: 25)
0L+0T+2P End Term Exam: 3 Hours

 E-Commerce Interaction: Comparison Shopping in B2C, Exchanges Handling in B2B,


Interaction Examples: Virtual Shopping Carts.
 E-Commerce Applications: Online Store, Online Banking, Credit Card Transaction
Processing.
 Mini Project in E-Commerce: Developing a small E-Commerce product catalog using ASP/MS
SQL.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 46


Om Sterling Global University
BBA
Fifth Semester
BBA-501: Entrepreneurship Development
(The subject is common with BCOM-501)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Entrepreneurship- Meaning, Nature and Scope. Characteristics and Qualities of a Successful
Entrepreneur. Relationship between Entrepreneurship Development and Economic
Development.

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.

Text & Reference Books:


1. Dollinger Marc J, Entrepreneurship: Strategies and Resources,, Irwin Press
2. Hisrich Robert D and Peters Michael P, Entrepreneurship, TMH New Delhi
3. Kuratko Donald F and Hodgetts Richard M. Entrepreneurship: A Contemporary Approach
Harcourt College Publisher.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 47


Om Sterling Global University
BBA-503: Indian Taxation System - I
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Basic concepts of income tax, residential status ad tax incidence, income exempted from tax.

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.

Text & Reference Books:


1. Malhotra H.C., Income Law and Practice, Sahitya Bhawan Publication
2. Singhania V.K, Student Guide to Income Tax, Taxmann’s Publication
3. Lal B.B., Income Tax Law and Practice

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 48


Om Sterling Global University
BBA-505: Management Information System
Credit: 02 Max. Marks: 50 (Internal: 20, External: 30)
2L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to Management Information Systems, History of MIS, Impact of MIS, Role
and Importance, MIS Categories, Managers and Activities in IS, Types of Computers
Used by Organizations in Setting up MIS, Hardware support for MIS.

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.

Text & Reference Books:


1. Management Information systems- managing information technology in the internet worked
enterprise- jams. A O’Brien – Tata McGraw Hill publishing company limited, 2002.
2. Management Information Systems - Laaudon& Laudon PHI ISBN 81-203-1282-1.1998.
3. Management Information systems- S. Sadogopan.PHI 1998Edn. ISBN 81-203-1180- 9
4. Information systems for modern management - G.R. Murdick PHI, 2nd Edition.

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Om Sterling Global University
BBA-506: Investment Decision and Decision analysis
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Cost/volume/profit analysis: Relevant data concepts - cost-volume-profit analysis - marginal
analysis - make vs. buy decisions - Multiple Breakeven points - Margin of Safety - Profit
performance and alternative operating levels - Analysis of multiple products - Sensitivity
analysis using CVP analysis - Impact of Income taxes on CVP analysis.

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.

Text & Reference Books:


1. Khan and Jain, Financial Management, Tata McGraw Hill, New Delhi
2. Srivastava: Financial Management, Oxford University Press.
3. Pandey, I.M., Financial Management, Vikas Publishing House, New Delhi
4. Kishore, R., Financial Management, Taxman’s Publishing House, New Delhi

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Om Sterling Global University
BBA-507: Corporate Finance
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Risk and return: Calculating return - Types of risk - Relationship between risk and return.
Rate of return - Systematic and Unsystematic risk - Types of risk – credit risk - foreign
exchange risk - interest rate risk – market risk - political risk - Security risk - portfolio risk -
Portfolio diversification – Beta - CAPM and calculation of return using CAPM. Long-term
financial management. Term structure of interest rates - Capital instruments for long-term
financing - Common stock - preferred stock -Cost of capital - WACC - MCC - Valuation of
financial instruments - Bond valuation - Bond duration - Income tax impact on financing
decisions. Derivatives - Forward – Futures - Options – long position - short position – call
option – put option - valuation of options – Swaps - Interest rate swaps - foreign currency swaps.
Leases - convertible securities – warranties.

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.

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Om Sterling Global University
Text & Reference Books:
1. Brealey R.A., Myers S.C. Principles of Corporate Finance. 6th edition. McGraw Hill. 2000
2. Ross S., R.Westerfield, J.Jaffe. Corporate Finance. Fifth Edition. IRWIN-McGraw-Hill.
3. Copeland T. and Weston J.: Financial Theory and Corporate Policy. 1998
4. Damodaran A. Applied Corporate Finance. Wiley & Sons. 1999
5. Trigeorgis L. Real options. Managerial Flexibility and Strategy in Resource Allocation.
The MIT Press. Cambridge. 1999
6. Copeland T., Antikarov V. Real Options: a Practitioneer’s Guide. Texere. New York.
London. 2001
7. Reilly K.F., Brown K.C. Investment Analysis and Portfolio Management. 6th Edition. The
Dryden Press.
8. Bankruptcy and Distressed Restructuring. Analytical Issues and Investment Opportunities.
Edited by E. Altman. Business One IRWIN.

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Om Sterling Global University
BBA-521: Management Information System - Practical
Credit: 01 Max. Marks: 50 (Internal: 25, External: 25)
0L+0T+2P End Term Exam: 3hour

 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

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 53


Om Sterling Global University
BBA-522: Summer Training Report

Credit: 03 Max. Marks: 100 (Internal: 50, External: 50)


0L+0T+0P End Term Exam:

Students are required to submit the summer training report of summer training attended after
fourth semester.

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Om Sterling Global University
BBA

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.

Text & Reference Books:


1. Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press, Delhi.
2. Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford University Press.
3. Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate Social Responsibility A
European Perspective, Edward Elgar.
4. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, New Delhi.
5. Manuel G. Velasquez, Business Ethics, Pearson Prentice Hall.
6. Ravindranath B. & Narayana B., Business Ethics, Vrinda Publications Pvt. Ltd

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 55


Om Sterling Global University
BBA-603: Strategic Management
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
An introduction to business policy - Nature, Objective and importance of business policy; An
overview of strategic management; Strategic decision making; Process of strategic decision
making.

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.

Text & Reference Books:


1. Jauch & Glueek, Business Policy and Strategic Management, McGraw-Hill Publications.
2. Thampson A.A. and Stickland A.J, Strategic Management- Concept and cases, Pearson
3. Michael Porter, Competitive Advantage of Nations, Free Press.
4. Azhar Kazmi, Business Policy and Strategic Management, Thomson Learning
5. Kenneth, A. Andrews, Concepts of corporate Strategy, Irwin/McGraw-Hill
6. Melvin J. Stanford, Management Policy, Prentice-Hall
7. Pearce, J. A., II, and R. B. Robinson, Jr. Strategic Management: Strategy Formulation,
Implementation, and Control, Chicago, IL: R. D. Irwin, Inc
8. Jean-Louis Schaan, &Micheál J. Kelly Cases in Alliance Management: Building Successful
Alliances, SAGE Publications

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 56


Om Sterling Global University
BBA-604: Indian Taxation System - II
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to tax planning and management: Concept of tax Planning and management – Tax
evasions and tax avoidance-Need and significance of tax planning and management.

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.

Text & Reference Books:


1. Singhania, V.K: Direct Tax Planning and Management, Taxman, N.Delhi
2. Singhania V. K: Direct Taxes Laws and Practices, Taxman, N. Delhi
3. E. A Srinivas: Corporate Tax Planning: Corporate Tax Planning; Tata Mc – Graw Hill
4. Mehrotra HC : Direct Tax Planning
5. Kushal Kumar Agrawal: Direcct Tax Planning and Management; Atlantic Publishers
6. Bhagavath Prasad: Direct Tax Law and Practice
7. Lakhotia RN : Corporate Tax Planning

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 57


Om Sterling Global University
BBA-605: Personality and Soft Skills Development
(The subject is common with BCOM-605)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction – Concept of personality, personality consciousness, personality patterns,
personality syndrome; symbols of self: clothing names and nicknames, speech, age, success,
reputation, molding the personality pattern, persistence and change.

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.

Text & Reference Books:


1. Mitra: Personality Development and Soft Skills, Oxford University Press.
2. Hurlock, Elizabeth B, Personality Development, Tata McGraw Hill, New Delhi
3. McGrath, E.H., Basic Managerial Skills for All, Prentice Hall of India Pvt. Ltd., New Delhi
4. Wehtten, David A and Kim S Cameron, Developing Managerial Skills, Pearson Education,
New Delhi

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 58


Om Sterling Global University
BBA-606: Enterprise Risk and Professional ethics
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Enterprise risk management: Identify and explain the different types of risk - Demonstrate an
understanding of operational risk-Define legal risk, compliance risk, and political risk-
Demonstrate an understanding of how volatility and time impact risk.

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

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Om Sterling Global University
- Analyze the impact of groupthink on ethical behavior- Discuss how diversity of thought can
lead to good ethical decisions - Apply relevant provisions of IMA’s Statement on Management
Accounting, “Values and Ethics: From Inception to Practice,” to a business situation - Identify the
purpose of anti-bribery laws, such as the U.S. Foreign Corrupt Practices Act and the U.K. Bribery
Act-Define facilitating payments and why these payments create both ethical and legal issues-
Discuss corporate responsibility for ethical conduct define and demonstrate an understanding of
the major issues of sustainability and social responsibility - Identify and define the four levels of
social responsibility.

Text & Reference Books:


1. Enterprise Risk Management, 1st Edition, Edited by Michael W. EIliott, The Institutes,
October 2013

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 60


Om Sterling Global University
BTCS-661: Computer Networking and Internet
Credit: 02 Max. Marks: 50 (Internal: 20, External: 30)
2L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to network, advantages and disadvantages of network, network topologies, analog
and digital signal, analog and digital transmission.

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.

Text & Reference Books:


1. Forouzan , Data Communication & Networking, TMH, N.Delhi.
2. Miller, Data and Network Communication, Vikas Publishing House, New Delhi.
3. Shay, Understanding Data Communication and Networks, Thomson Learning, Vikas
Publishing House, New Delhi.
4. Tannenbaum, Computer Networks, PHI, N. Delhi.
5. Uyless Black, Computer Networks, PHI, N. Delhi.

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Om Sterling Global University
BTCS-631: Computer Networking and Internet – Practical
Credit: 01 Max. Marks: 50 (Internal: 25, External: 25)
0L+0T+2P End Term Exam: 3 Hours

 HTML and Surfing with Internet


 Describe the use and function of the following (a) telnet (b) TCP/IP (c) HTTP.
 Create the web page with the following constraints
a. An image on the webpage.
b. A hyperlink to college website
c. A table of marks of your class students.

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Om Sterling Global University
BBA-621: Comprehensive Viva – Voice-II
Credit: 02 Max. Marks: 50 (Internal: 00, External: 50)
0L+0T+0P End Term Exam: 3 Hours

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.

Scheme & Syllabus of BBA For Session 2021-22 onwards Page 63

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