SHARDA UNIVERSITY

School of Business Studies

Batch: 2022-2026

Program / Branch: BBA / BBA ACCA TERM: I Session: 2022-2023

S. Paper Subject Code Subjects Teaching Load Credits Remarks

No. ID (SU) / NEP L T P
1. THEORY SUBJECTS
2. BBN101/ Business Economics and Basic Accounting 6 0 0 6 NEW
F010101T
3. BBN102/ Business Statistics and Principles of 6 0 0 6 NEW
F010102T Management
4. BBN103/ Business Ethics and Corporate Governance 6 0 0 6 NEW
F010103T and
Computer Applications
5. COC101 Food Nutrition and Hygiene (Co- 2 0 0 0 AUDIT COURSE
curricular)
6. VEC004 Business Etiquettes Skills (Vocational 0 0 6 3 NEW
Course)
TOTAL CREDITS 21

Signature of Branch Coordinator/HOD Signature of Dean

 School: SBS Batch: 2022-26
Program: BBA Current Academic Year: 2022-23
Branch: Semester: I
1 Course Code BBN101
2 Course Title Business Economics and Basic Accounting
3 Credits 6
4 Contact Hours 6-0-0
(L-T-P)
Course Status Compulsory
5 Course This course is designed to inculcate understanding related to economics in
Descripti business students. Also, this course introduces the basic concepts and
on principle of the accounting for preparing the financial statements such as
income statements such as income statement and balance sheet. Several
important concepts will be studied in detail including accounting cycle,
recording of transactions, treatment of depreciation and preparation of
financial statement, valuation of shares.
6 Course The aim of the course is to build knowledge and understanding
Objective business
economics among the student. The course seeks to give detailed knowledge
about the subject matter by instilling them basic ideas about business
economics.

The aim of the course is to build knowledge and understanding principles of

accounting among the students. The course seeks to give detailed knowledge
about the subject matter by instilling them basic ideas about accounting.
7 Course On successful completion of this module students will be able to:
Outcomes CO1: To understand economic principles and their use in business decisions
and to explain demand and their determinants and to distinguish roles of
income and price in demand analysis.
CO2: To discuss production functions and different concepts of costs
illustrate
economies and diseconomies of scales
CO3: To understand price determination in different market structure and to
explain firm’s objective and to evaluate inflation and causes of inflation.
CO4: To Introduce about Accounting Principles and other aspects of
accounting and to provide knowledge about rectification of errors.
CO5: To make aware with share and Debenture and to make aware about
valuation of stocks.
CO6: To describe the basic concepts and key terms used in Financial
Accounting. And to explain and recognize elements of financial statements
and recordtransactions.

8 Outline syllabus: PART A CO Mapping

UNIT 1 Business Economic s

SU/SBS/BBA/SBS0134 Page 2
 A Business Economics: Nature and Scope of Business CO1

Economics,its relationship with other subjects. Fundamental

Economic Tools-Opportunity cost concept,Incremental
concept. Principle of time perspective, discounting principle
and Equip-marginal principle.
B Demand Analysis: Concept of Demand & its determinants. CO2
Price, Income &Substitution effects. Elasticity of demand:
meaning, types, measurement and
significance in managerial decisions, Revenue concepts.
C Concept of demand forecasting and methods of demand CO2
forecasting.
UNIT 2 Production and Cost Analysis
A Meaning, Production function, Law of variable proportion CO2
andlaws of return to scale.
B Various cost concepts and classification, Cost output CO2
relationship in short run & long run, Cost curves.
C Economics and diseconomies of scale. CO2

UNIT 3 Pricing and Profit Management & Inflation

A Nature of market, Types of markets and their characteristics, CO3
Pricing under different market structures–Perfect. Monopoly,
Oligopoly and Monopolistic competition. Price discrimination
under monopoly competition.
B Profit, Functions of profit, Profit maximization. Break even CO3
analysis.
C Elementary idea of Inflation. CO3
Outline syllabus: PART B
UNIT 4 Introduction to Accounting and Process of Accountin g
A Meaning and process of accounting, Basic terminology of CO4, CO5
accounting, Difference between accounting & bookkeeping.
Importance & limitations of accounting, Various users of
accounting information. Accounting Principles: Conventions
& Concepts
B Accounting equation, Dual aspect of accounting, Types of CO5
accounts, Rules of debit & credit, Preparation of Journal and
Cash book includingbanking transactions, Ledger and Trial
balance
C Subsidiary books of accounts. Preparation of CO5
bankreconciliation statement
UNIT 5 Rectification, Negotiable Instruments, and Depreciation,
Final Accounts and Company Accounts
A Rectification of errors, Bills of exchange and promissory CO5.CO6
notes, accounting treatment of depreciation,
Reserves, andprovisions
B Valuation of stocks, Preparation of final accounts without CO6
adjustment entries, Preparation of final accounts along with
SU/SBS/BBA/SBS0134 Page 3
 adjustment entries

Issue of shares and debentures, Issue of bonus shares and CO6

C
right issue, Redemption of preference shares and debentures.
Mode of Theory
examination
Assessment Internal External
Criteria
25% 75%
Text book/s* Dr. A. K. Singhal, Dr. H.J. Ghosh Roy, VAYU Education of
India
Principle of Economics – N G Mankiw
Suggested Readings:
Agarwal B.D., Advanced Accounting
Other
Chawla & Jain, Financial Accounting
References
Chakrawarti K.S., Advanced Accounts.
Gupta R.L. & Radhaswamy, Fundamentals of Accounting
Jain & Narang, Advanced Accounts

Course Articulation Matrix

POs PO1 PO2 PO3 PO4 PO5 PO6 PSO1 PSO2 PSO3
COs
CO1 3 2 2 1 1 2 1 2 1
CO2 2 2 2 1 1 2 2 2 1
CO3 3 3 3 1 1 2 3 2 1
CO4 3 3 3 1 1 3 3 3 3
CO5 3 3 3 1 1 3 3 2 3
CO6 3 3 3 1 1 3 3 2 3

1-Slight (Low) 2-Moderate (Medium) 3-Substantial (High)

SU/SBS/BBA/SBS0134 Page 4