BHARATHIDASAN UNIVERSITY, TIRUCHIRAPALLI 620 024 B. B.A.

. Programme - COURSE STRUCTURE UNDER CBCS (applicable to the candidates admitted from the academic year 2010 2011 onwards) SE M PAR T HRS / WE EK 6 6 6 6 6 30 Language Course II (LC) Tamil*/Other Language +# English Language Course II (ELC) Core Course III (CC) Marketing Management Allied Course II Mathematics & Statistics for Managers Allied Course III Business Environment Environmental Studies Value Education 6 6 5 5 CR EXA MARKS TOT ED M IN EX AL IT HRS T T 3 3 5 4 3 18 3 3 5 4 3 3 3 3 25 25 25 25 75 75 75 75 3 3 3 3 3 25 25 25 25 25 75 75 75 75 75 100 100 100 100 100 500 100 100 100 100

COURSE TITLE Language Course I (LC) Tamil*/Other Language +# English Language Course I (ELC) Core Course I (CC) Management Concepts Core Course II (CC) Financial Accounting Allied Course I Managerial Economics

I II III

Total II I II III

4 2 2 30

3 2 2 22

3 3 3

25 25 25

75 75 75

100 100 100 700

IV IV Total

III

I II III

IV

Language Course III (LC) Tamil*/Other Language +# English Language Course III (ELC) Core Course IV Managerial Communications Core Course V Computer Applications in Business (Theory + Practical) Allied Course IV Business Law Non-Major Elective I for those who studied Tamil under Part I Basic Tamil for other language students Special Tamil for those who studied Tamil upto 10th +2 but opt for other languages in degree programme Management Principles Language Course IV (LC) Tamil*/Other Language +# English Language Course IV (ELC) Core Course VI Production Management Allied Course V Organizational Behaviour Allied Course VI Operations Research Non-Major Elective II for those who studied Tamil under Part I a)Basic Tamil for other language students b)Special Tamil for those who studied Tamil upto 10th +2 but opt for other languages in degree programme Banking Practices Skill Based Elective I

6 6 6 5

3 3 5 4

3 3 3 3

25 25 25 10 + 15 25 25

75 75 75 30 + 45 75 75

100 100 100 100

5 2

3 2

3 3

100 100

Total IV I II III

30 6 6 5 5 4 2

20 3 3 5 4 3 2 3 3 3 3 3 3 25 25 25 25 25 25 75 75 75 75 75 75

600 100 100 100 100 100 100

IV

IV Total

2 30

4 24

25

75

100 700

III

IV IV Total VI III

Core Course VII Cost Accounting Core Course VIII Financial Management Core Course IX Company Law and Secretarial Practice Core Course X Services Marketing Major Based Elective I Stock Exchange Practices Skill Based Elective II Skill Based Elective III

6 5 5

5 4 4

3 3 3

25 25 25

75 75 75

100 100 100

5 5 2 2 30 6 6 6 5 6 1 30 180

4 5 4 4 30 5 5 5 5 4 1 1 26 140

3 3 3 3

25 25 25 25

75 75 75 75

100 100 100 100 700 100 100 100 100 100 100 600 3800

V Total

Core Course XI Human Resource Management Core Course XII Management Accounting Core Course XIII Entrepreneurial Development Major Based Elective II Management Concepts in Thirukkural Major Based Elective III International Business Extension Activities** ghypd rkj;Jtk;

3 3 3 3 3 3

25 25 25 25 25 25

75 75 75 75 75 75

Grand Total

950

2850

BBA DEGREE PROGRAMME I SEMESTER - CORE COURSE I MANAGEMENT CONCEPTS Hours Allotted: 6 Hrs. Credit Allotted: 5 Code: Max. Marks:

75

OBJECTIVE: To enable the students understand the Principles of Management and how to acquire skills to become a good manager. UNIT I Management Concept Nature Management as a Science, an Art and Profession Process Levels of management F.W.Taylors Scientific Management Fayols Theory of Management. UNIT II Planning Concept Process Types of Plans Objectives, Policies, Procedures, Rules, Strategies, Programmes and Budgets. UNIT III Organizing Concept Organisation as a process Elements of Organisation process Types of organization Delegation Departmentation Centralization Decentralisation.. UNIT IV Staffing Concept Functions Process Selection Recruitment Training. Direction Concept Elements of Directing Principles of Direction Process of Directing. UNIT V Co-ordination Controlling Concept Need and importance Process Characteristics of an ideal control system Budgetary Control. TEXT BOOK RECOMMENDED: Principles of Management L.M. PRASAD BOOKS FOR REFERENCE: Principles of Management SHERLEKAR Business Management DINKAR PAGARE Principles of Management TRIPATHI AND REDDY.

Essentials of Management KOONTZ AND ODONNEL Management Principles T.RAMASAMY CORE COURSE II FINANCIAL ACCOUNTING Hours Allotted: 6 Hrs. Credit Allotted: 4 Code: Max. Marks:

75

OBJECTIVE: To enable the students to understand Accounting Principles and gain knowledge in the preparation of Final Accounts of Sole Trader, Non Trading concern and Companies. UNIT I Definition of Account Accounting Principles Nature of Accounting Concepts Double Entry Vs single entry Journal Ledger Trial Balance. UNIT II Subsidiary Books Purchases Book, Sales Book, Purchases Returns Book, Sales Returns Book and Cash Book:- Simple Cash Book and Petty Cash Book, Rectification of error, Bank Reconciliation statement (BRS) UNIT III Methods of Depreciation: - Straight Line Method, Written Down Value Method and Annuity Method - Final Accounts of Sole Trader with simple adjustments. UNIT IV Capital and Revenue Accounts of Non-trading organizations - Income and Expenditure Account Receipts and Payments Account. UNIT V Final Accounts of Companies with simple adjustments. (Marks Theory 40% and Problems 60%) TEXT BOOK RECOMMENDED: Advanced Accountancy M.C.SHUKLA, T.S.GREWAL & S.C.GUPTA, Sultan Chand & Sons. BOOKS FOR REFERENCE: Advanced Accountancy S.P.JAIN & K.L.NARANG, Kalyani Publishers. Advanced Accountancy R.L.GUPTA & RADHASAMY. Principles of Accountancy VINAYAKAM, MANI & NAGARAJAN.

ALLIED COURSE I MANAGERIAL ECONOMICS Hours Allotted: 6 Hrs. Credit Allotted: 3 Code: Max. Marks: 75

OBJECTIVE: To enable the students understand the various concepts of Economics and their Application in Business decisions UNIT I Managerial Economics Meaning, Nature and Characteristics Scope Relationship with other disciplines Laws of Demand Objectives of firms. UNIT II Utility Concepts Law of Diminishing Marginal Utility Concept of Consumer Surplus Indifference Curve Analysis Elasticity of Demand. UNIT III Factors of Production Law of returns Law of variable proportions Law of returns to scale Economies of Large Scale Production. UNIT IV Cost Concepts Cost Output relationship in the short run and long run Revenue Analysis Kinds of Market conditions Price and Output determination under perfect competition, monopoly, oligopoly and monopolistic competition. UNIT V National Income Concepts, Measurement and Difficulties in measurement Inequalities of Income Causes Merits and demerits. TEXT BOOK RECOMMENDED: Managerial Economics R.L.VARSHNEY & K.L.MAHESHWARI BOOKS FOR REFERENCE: Managerial Economics Analysis, Problems & Cases P.L.MEHTA. Principles of Economics, Economic Analysis V.LOKANATHAN. Economic Analysis K.P.M. SUNDHARAM & E.N. SUNDHARAM. Managerial Economics CAUVERY, SUDHANAYAK, GIRIJA Managerial Economics - S.Sankaran

CORE COURSE III MARKETING MANAGEMENT Hours Allotted: 5 Hrs. Credit Allotted: 5 Code: Max. Marks: 75

OBJECTIVE: To educate the students various concepts of Marketing and also to develop their interest in Marketing. UNIT I Marketing Management Meaning of Market, Classification Modern Marketing Concepts Marketing Approaches Marketing Functions Market Mix. UNIT II Market Environment Market Segmentation Buyer Behaviour Determinants of Buyer Behaviour. UNIT III Product Planning Product Mix Product Life Cycle.- Price Objectives Factors influencing Pricing Methods of Pricing. UNIT IV Promotion Promotion Mix Advertisements Strength and Weakness Media Selection Process of Personal Selling Publicity Sales Promotion Features - Physical Distribution Marketing Channels. UNIT V Marketing Information System and Marketing Research Steps in Marketing Research Marketing of Services Service Marketing Mix. TEXT BOOK RECOMMENDED: Principles and Practices of Marketing MAMORIA & JOSHI. BOOKS FOR REFERENCE: Marketing Management RAJAN NAIR. Marketing Management PHILIP KOTLER. Modern Marketing PILLAI & BHAGAVATHI. Marketing Management SHERLEKAR. Marketing Management VARSHNEY & GUPTA.

ALLIED COURSE II MATHEMATICS AND STATISTICS FOR MANAGERS Hours Allotted: 5 Hrs. Credit Allotted: 4 Code: Max. Marks: 75

OBJECTIVE: To enable the students to gain knowledge about the basic mathematical tools used in business and statistical techniques that facilitate comparison and analysis of business data. UNIT I Differentiation: - Derivation of Standard Functions, Addition, Difference and Product Rule, Maxima and Minima Application of Derivatives in Business. UNIT II Matrices and Determinants: Definition Basic Concepts:- Addition, Subtraction and Multiplication of Matrices Elementary Operations:-Transpose of a matrix, Inverse, Solving equations by matrix method Determinants and Solution of Simultaneous Linear equations. UNIT III Statistics Definition Nature Scope and Objectives Diagrammatic Representation One, two, three dimensional diagrams Graphic Representation Histogram, Frequency Polygon, Frequency Curve, Histogram and Pie diagram Classification and tabulation. UNIT IV Measures of Central Tendency: Mean, Median, Mode, Geometric Mean and Harmonic Mean Measures of Dispersion: Range, Quartile Deviation, Mean Deviation, Standard Deviation and coefficient of variation. UNIT V Simple Correlation: Karl Pearsons Co-efficient of Correlation and Spearmans Rank Correlation Simple Regression Analysis. (Marks: Theory 40% and Problems 60%) TEXT BOOK RECOMMENDED: Business Mathematics SAN CHETI & KAPOOR, S. Chand & Co. Ltd Statistics R.S.N.PILLAI & BAGAVATHI, Sultan Chand BOOKS FOR REFERENCE: Statistical Methods S.P.GUPTA, Sultan Chand. Business Tools and Decision Making S.L.AGGARWAL & S.L. BHARDWAJ, Kalyani Publishers.

ALLIED COURSE III - BUSINESS ENVIRONMENT

Hours Allotted: 4 Hrs. Credit Allotted: 3

Code: Max. Marks: 75

OBJECTIVE: To promote basic understanding on the concepts of Business Environment and to enable them to realize the impact of environment on Business. UNIT I Business - scope - characteristics - Business Goals - criticisms - Business Environment Objectives - types of environment.

UNIT II Economic Environment-Nature-economic factors-Basic economic system economic planning- Privatization -Nature-Objectives- privatization Routes UNIT III Political Environment- political Institutions-Legislature, executives, judiciary, judiciary Activism-Government in Business-Regulatory, Intervention, participatory roles. UNIT IV Social and cultural environment-Nature-Impact of culture on Business Culture and Goods, services-People's attitude to Business and work-Social responsibility of BusinessBusiness and Society UNIT V Technological Environment-Features-Impact of technology- Technology and societyEconomic effects-Management of Technology-Global Environment nature-manifestationBenefits and problems from MNC's-challenges of International Business. TEXT BOOK RECOMMENDED: K. Aswthappa- Essentials of Business Environment-Himalaya Publishing House BOOKS FOR REFERENCE: I. George. Steiner & JohnF . Steiner- Business, Government and SocietyTata McGraw Hill 2. Adikari - Economic Environment in Business- Himalaya Publishing House 3. Francis Cherunilam - Business Environment 4. Ishwar C.Dhingara.-Indian Economy-Sultan chand & company 5. Ruddan datt and K.P.M. Sundharam -Indian Economy

III SEMESTER CORE COURSE IV MANAGERIAL COMMUNICATIONS Hours Allotted: 5 Hrs. Code: Credit Allotted: 5 Max. Marks: 75 OBJECTIVE: To enable the students, understand the significance of communication particularly in the fields of sales and its execution, claims and adjustments, agency business, report writing [Both business and press Hard and soft. UNIT I Communication Meaning , process and Significance Objectives Principles Types Media Barriers to Communication Commercial Terms and Abbreviations. UNIT II: Correspondence Need, Functions and Kinds of Business Letters Layout of Business Letters Enquiry and Reply Offers and Quotations Orders Execution and Cancellation. UNIT III: Claims and Adjustments Collection Letters Sales Promotion Letters Circular Letters. UNIT IV Agency Correspondence Bank Correspondence Import and Export Correspondence Application Letters. UNIT V Recommendations - Report Writing Structure of Reports Press Reports Market Reports Business Reports Modern means of Electronic Communication InternetE-mail - Video Conferencing Creating Web page FAX. TEXT BOOK RECOMMENDED: Effective Business English and Correspondence M.S.RAMESH & PATTENSHETTY, R.Chand & Co. BOOKS FOR REFERENCE: Essentials of Business Communication RAJENDRA PAL & J.S. KORLAHALLI, Sultan chand & sons Business Communication R.C.SHARMA, KRISHNA MOHAN, Tata McGraw Hills. Business Communication URMILA RAI, Himalaya Publishing House

CORE COURSE V COMPUTER APPLICATIONS IN BUSINESS

Hours Allotted: 4 Hrs. Credit Allotted: 4 Practical: 40 Marks Exam. Hrs. 2

Code: Theory : 60 Marks Exam Hrs. 2 Int. 15 marks Ext. 45 marks Int. 10 marks Ext. 30 marks

Unit I: Meaning of Computer Characteristics of Computer Areas of application l p o cycle Component of Computer Memory and control unit Input and Output device Hardware and Software Operation Systems Introduction to Windows 98 Logging on Desktop & Taskbar Icons on desktop Start menu options Creation of files and folders. Windows explorer. Find options Shortcuts Briefcase Running applications and customization. Unit II: Introduction to word 2000 starting word 2000- Creating short cut for word 2000 creating word documents creating business letters using wizards editing word documents inserting objects formatting documents spelling and grammar check word count thesaurus auto correct working with tables saving, opening and closing documents mail merge. Unit III Introduction to spread sheets spread sheet programmes and applications - - Ms Excel and its features what is on the screen? - Building work sheets entering data in work sheets, editing and formatting work sheets creating and formatting different types of charts application of financial and statistical function creating a Analyzing and organizing data using Automatic rule total saving, opening and closing work books.

Unit IV Fundamentals of Computerized accounting Computerized accounting Vs manual accounts. Architecture and customization of tally Features of tally Configuration of Tally screens and menus Creation of company Creating of groups Editing and deleting groups - Caution of ledgers - Editing and deleting ledgers Introduction to vouchers Vouchers entry payment voucher Receipt voucher - Sales vouchers Purchase vouchers contra voucher - Journal vouchers Editing and deleting vouchers.

Unit V: Introduction to Inventories Creation of stock categories Creation of Stock groups Creation of Stock items Configuration and features of stock item Editing and deleting stocks Usage of stocks in Vouchers entry. Purchase orders stock vouchers Sales orders stock vouchers Introduction to cost Creation of cost category Creation cost centres - Editing and deleting

cost centres & categories Usage of cost category and cost centres in vouchers entry Budgetary controls Creation of budgets Editing and deleting budgets Generating and printing reports in detailed and condensed format. Day books Balanced sheets Trial balance Profit and Loss Account Ratio analysis Cash flow statement Found flow statement - Cost centre report Inventory report Bank reconciliation statement conclusion. Reference: Microsoft office for Windows 95 Bible Author Ed. Jones and Derek Sulton Publications Comdex Computer Publication TIAL Smart Accountant Book SMW Deva Publication, AVC Deva Publication Computerized Accounting under Tally Publication, Deva Publication Implementing Tally 5-4 Author K.K. Nadhani Publication BPB Publication

Computer Application in Business Accounting Exercises for Practical & MS word (Unit II) Creating Business Letters Creating an application for the job with Bio-data Creating circular letter with Mail Merge options Creating a Table by using the split and merge options

MS Excel (Unit III) Creating a work sheet like Mark Sheet, Pay Slip, PF Contribution list etc. Creating Charts Creating a list for the enclosures Filtering the date using Auto filter custom filters using comparison operations. Accounting Package (Unit IV & V) Preparing voucher entries for the given transactions Preparing final accounts from the Trial Balance given with any ten adjustments Practical exam Question Paper Pattern & Mark Allotment Maximum Marks: 30 Time for Practical Exam 2 Hours

There will be two questions carrying 10 marks each. Both are to be answered. (a) One problem in MS Word (OR) One Problem in Ms Excel (a) One Problem in Accounting Package (OR) One Problem in Accounting Package Maximum marks for any 2 questions from the above Practical Note Book Total 30 -----2 x 10 = 20 = 10 ------

ALLIED COURSE IV BUSINESS LAW Hours Allotted: 5 Hrs. Credit Allotted: 3 Code: Max. Marks: 75

OBJECTIVE: To acquaint the students with principles and legal aspects of various legislations like contract, agency, partnership, insurance and sale of goods act.

UNIT I Contract Act Definition, Classification Essentials of a Contract Offer and Acceptance Consideration Contractual Capacity Free Consent Legality of Object. UNIT II Performance of Contract Modes of Discharge of Contract Remedies for Breach of Contract . UNIT III Law of Agency-Modes creation-Agency by Ratification-sub Agent and Substituted AgencyTermination of Agency-Bailment-features-Rights, duties of Bailor and Bailee. UNIT IV Sale of Goods Act Definition, Price, Conditions and Warranties Transfer of Property Performance of Contract of Sale Rights of an Unpaid Seller. UNIT V Partnership-Definition, essentials of partnership-Rights, duties and Liabilities of partners-Types of partnership - Dissolution of partnership. TEXT BOOK RECOMMENDED: Elements of Mercantile Law - N.D. KAPOOR. BOOKS FOR REFERENCE: Principles of Mercantile Law B.N. TANDON. Mercantile Law DAVAR. Business Law PILLAI & BHAGAVATHI. Mercantile Law M.C.SHUKLA.

III SEMESTER NON MAJOR ELECTIVE I MANAGEMENT PRINCIPLES Hours Allotted: 2 Hrs. Credit Allotted: 2 Code: Max. Marks: 75

OBJECTIVE: To enable the students understand the Principles of Management and how to acquire skills to become a good manager. UNIT I Management Concept Nature Management as a Science, an Art and Profession Levels of management. UNIT II

Planning Concept Process Types of Plans Objectives, Policies, and Procedures. UNIT III Organizing Concept Organisation as a process Types of organization Centralization Decentralisation.. UNIT IV Staffing Concept Functions Process Selection Recruitment Training. Direction Concepts. UNIT V Co-ordination Controlling Concept Need and importance Process Budgetary Control. TEXT BOOK RECOMMENDED: Principles of Management L.M. PRASAD BOOKS FOR REFERENCE: Principles of Management SHERLEKAR Business Management DINKAR PAGARE Principles of Management TRIPATHI AND REDDY Essentials of Management KOONTZ AND ODONNEL Management Principles T.RAMASAMY

IV SEMESTER - CORE COURSE VI PRODUCTION MANAGEMENT Hours Allotted: 5 Hrs. Code: Credit Allotted: 5 Max. Marks: 75 OBJECTIVE: To help the students understand the nature and importance of production management and to acquaint them with the major aspects of production management. UNIT I Production Management Scope and Significance Production System Functions and Types Factors influencing Plant Location Plant Layout and its Kinds. UNIT II Work Study, Time Study and Motion Study Work Measurement Maintenance of Plant Types. UNIT III Production Planning and Control Meaning Definition Objectives and Importance Elements of Production Planning Routing and Scheduling. UNIT IV

Quality Control and Inspection Meaning Objectives and Significance SQC AGMARK, ISI AND ISO Certification Marks. UNIT V Material Management Meaning Objectives and Significance Purchasing Procedure Store Keeping Objectives - Functions. (Marks: 100% Theory) TEXT BOOK RECOMMENDED: Production and Operations Management K.ASWATHAPPA, Himalaya Publishing House. BOOKS FOR REFERENCE: Production and Operations Management B.S. GOYEL. Production and Operations Management PANNERSELVAM, Prentice Hall Material Management M.M. VARMA.
ALLIED COURSE V ORGANISATIONAL BEHAVIOUR Hours Allotted: 5 Hrs Credit Allotted: 4 Code: Max. Marks: 75

of India

OBJECTIVE: To familiarize the concept of services marketing concept, fundamentals, tools, techniques and its significance in the liberalized business environment

UNIT I : Organisational Behaviour Concept Nature - Organisational Behaviour Models and other similar fields of study Disciplines contributing to Organisational Behaviour. UNIT II : Individual Behaviour Perception Personality Group Dynamics Formal and Informal Groups, Group Norms, Group Cohesiveness, Group Behaviour and Group Decision making. UNIT III : Leadership Concept Qualities of effective Leadership Leadership Styles. Power and Authority - Definition of Power Types of Power UNIT IV : Definition of Authority Characteristics Types of Authority . Morale Concept importance - Morale and Productivity Measurement of Morale Steps to improve Morale in an organization. UNIT V : Motivation Concept Nature significance - Theories of Motivation Maslows need hierarchy theory Mc Gregors theory X and Theory Y Herzberg Two Factor Theory. BOOKS FOR REFERENCE : Organisation Theory and Behaviour V.S.P. RAO & D.S. Narayana

Organisational Behaviour L.M. PRASAD Organisational Behaviour Dr. P.C. SEKAR Organisational Behaviour FRED LUTHENS. ALLIED COURSE VI OPERATIONS RESEARCH Hours Allotted: 4 Hrs. Credit Allotted: 3 Code: Max. Marks: 75

OBJECTIVE: To facilitate the students to understand the scientific methods available to take proper decisions in the allocation of scarce resources, their optimum use in maintaining inventory, in replacing machines and in forecasting the trends that are affected by many contingent factors. UNIT I Operations Research: Meaning Models Scope Phases Limitations Operation Research and Decision-making Linear Programming Problem: Formulation of L.P.P. Solution to an L.P.P. Graphical Method. UNIT II Transportation Problem: Solving T.P. By North West Corner Rule, Least Cost Method and Vogels Approximation Method. UNIT III Inventory Control: Categories of Inventory Reasons for carrying inventory costs and terms associated with Inventory Deterministic and Probabilistic Inventory Problem. UNIT IV Assignment Problem: Solving Assignment Problem- Travelling Salesman Model Maxima & Minima Method Hungarian Method. UNIT V Replacement Decisions: Replacement of Equipment that deteriorates gradually Replacement of Equipment that fails suddenly. (Marks: Theory 20% and Problems 80%) TEXT RECOMMENDED: Operations Research KANTI SWARUP, P.K. GUPTA AND MOHAN, Sultan Chand & Sons BOOKS FOR REFERENCE: Quantitative Techniques for Decision Making ANAND SHARMA, Himalaya Publishing House Quantitative Techniques C.R. KOTHARI, Vikas Publishing House. MAN

BBA DEGREE PROGRAMME IV SEMESTER NON MAJOR ELECTIVE II BANKING PRACTICES Hours Allotted: 2 Hrs. Code: Credit Allotted: 2 Max. Marks: 75 OBJECTIVE: To acquaint the students with the theoretical and legal concepts of banking in India UNIT I Banking Meaning - Definition Function of banking - Classification of Banks UNIT II Definition of term Banker and Customer differential relationship between Banker and Customer General and Special relationship. UNIT III Cheques: Definition of a Cheque Characteristics of Cheques Marking Honor and Dishonor of Cheques. UNIT IV Crossing of Cheques significance Endorsement Types.

UNIT V
Recent trends in Banking services Modern services of Banks ATM, Credit Card, Debit Card, Green Card. TEXT BOOK RECOMMENDED: Banking Theory, Law and Practice SUNDARAM & VARSHNEY, Sultan Chand & Sons, New Delhi. BOOKS FOR REFERENCE: Banking Theory, Law and Practice E. GORDON & K. NATARAJAN, Himalaya Publishing House Banking Law and Practice P.N. VARSHNEY, Sultan Chand & Sons, New Delhi. Money, Banking, Trade and Public Finance M.C. VAISH, New Age International (P) Limited, New Delhi. Indian Banking K. PARAMESWARAN & S. NATARAJAN, S.Chand & Company Ltd, New Delhi. Banking Theory, Law and Practice S.M. SUNDARAM, Sri Meenakshi Publication, Karaikudi. Banking Theory VASUDEVAN, Sultan Chand & Sons, New Delhi. V SEMESTER - CORE COURSE VII COST ACCOUNTING Hours Allotted: 6 Hrs. Credit Allotted: 5

Code: Max. Marks: 75

OBJECTIVE: To enable the students to understand the principles and procedure of cost accounting and to apply them to different practical situations. UNIT I Meaning and Scope of Cost Accounting Analysis, Concept and Classification of Cost Elements and Methods of Cost Relationship of Cost Accounting and Financial Accounting Preparation of Cost Sheet, Tender/Quotation . UNIT II Materials Purchase Procedure EOQ Stores Procedure Levels of stock -Receipt and Issue of Materials Stores Ledger FIFO, LIFO, Simple Average and Weighted Average- Inventory Control Perpetual Inventory and ABC. UNIT III Labour Time-Keeping and Time-Booking Methods of Remuneration and Incentive Schemes Overtime and Idle time Labour Turnover Causes, Types and Measurement. UNIT IV Overheads Collection, Classification, Allocation, Apportionment and Absorption Recovery Rates Over and Under Absorption -Machine Hour Rate Methods of Costing Job Costing Contract Costing. UNIT V Operating Costing Process Costing: Normal Loss, Abnormal Loss and Abnormal Gains (excluding Equivalent Production and Inter process). (Marks: Theory 40% and Problems 60%) TEXT BOOK RECOMMENDED: Cost Accounting Principles and Practice S.P. JAIN AND K.L. NARANG, Kalyani Publishers BOOKS FOR REFERENCE: Cost Accounting S.P.IYENGAR, Sultan Chand & Sons. Cost Accounting R.S.N. PILLAI AND V. BAGHAVAGHI, S.Chand & Company Ltd. Cost Accounting S.N. MAHESHWARI, Sultan Chand & Sons. Principles and Practice of Cost Accounting N.K. PRASAD, Book Syndicate Pvt.Ltd. Cost Accounting BHABOTOSH BANERJEE, The World Press Private Ltd. V SEMESTER - CORE COURSE VIII FINANCIAL MANAGEMENT Hours Allotted: 5 Hrs. Code: Credit Allotted: 4 Max. Marks: 75 OBJECTIVE: To familiarize the students with various concepts and principle of financial management and also to develop in them the necessary skills and techniques to take decisions on various financial matters. UNIT I Financial Management: Meaning and Scope of Finance Functions Goals: Profit Maximization and Wealth Maximization Organization of Finance Function. UNIT II Capital Structure Planning Meaning and Scope Approaches: Net Income Approach Net Operating Income Approach MM Approach Arbitrage Process Traditional Approach Indifference Point.

UNIT III Capital Budgeting Concept and Importance Capital Budgeting Appraisal Methods: Pay Back Method Discounted Cash Flow Method: NPV Method, Excess Present Value Index and IRR Method - Return on Investment Method. UNIT IV Cost of Capital Concept, Importance - Classification: Cost of Debt Cost of Equity Cost of Retained Earnings Weighted Average Cost of Capital. UNIT V Leverages Meaning and Significance Types: Operating, Financial and Combined Leverages Dividend Theories and Dividend Policies Forms of Dividend. (Marks: Theory 40% and Problems 60%) TEXT BOOK RECOMMENDED: Elements of Financial Management S.N. MAHESHWARI, Sultan Chand & Sons. BOOKS FOR REFERENCE: Financial Management I.M. PANDEY, Vikash Publishing House Pvt. Ltd. Fundamentals of Financial Management PRASANNA CHANDRA, Tata McGraw Hills Publishing Company Limited. Theory and Problems in Financial Management M.Y.KHAN & P.K. JAIN, Tata McGraw Hills Publishing Company Limited. Financial Management R.K. SHARMA, SHASHI AND K.GUPTA, Kalyani publication
V SEMESTER CORE COURSE IX COMPANY LAW AND SECRETARIAL PRACTICE Hours Allotted: 5 Hrs Credit Allotted: 4 Code: Max. Marks: 75

OBJECTIVE: To familiarize the concept of company law and secretarial practice concept, fundamentals, tools, techniques and its significance in the liberalized business environment

UNIT-I Company-Definitions-Features-kinds-Private Ltd Company Vs Public Company. UNIT-II Formation of companies-Promotion Stage Commencement Stage Memorandum of Association - Clauses - -Articles of Association-contents Prospectus - Contents. UNIT-III Shares-kinds-Equity shares-Preference shares-premium and Discount-Allotment-Minimum subscription-Forfeiture of shares-Debentures-Types UNIT-IV

Secretary-Definition-Types-company secretary-Legal position-Qualification-AppointmentRights, Duties and Liabilities-Termination UNIT-V Meetings Types Statutory, Annual General Meeting - Notice-Agenda-Quorum, Resolution Types Duties. TEXT BOOK RECOMMENDED: Company Law and Secretarial Practice N.D. KAPOOR, S.Chand & Co. BOOKS FOR REFERENCE: 1. Company Law and Secretarial Practice TANDON. Company Law and Secretarial Practice P.K. GHOSH, S.Chand & Sons.

V SEMESTER CORE COURSE X SERVICES MARKETING Hours Allotted: 5 Hrs Credit Allotted: 4 Code: Max Marks: 75

OBJECTIVE: To familiarize the concept of services marketing concept, fundamentals, tools, techniques and its significance in the liberalized business environment UNIT - I Services marketing Reasons for growth in service sector Types Characteristics Constraints in services marketing Difference between goods & services. UNIT - II Marketing Management process for services organizing marketing planning Analysing opportunities target market Developing the services marketing Mix. UNIT III Strategies for managing capacity to match demand - Strategies for managing demand to match capacity - Services Marketing Mix elements. UNIT - IV Service product analysis of the service offer service planning factors affecting pricing decisions special issues of service pricing. UNIT V Promotion Mix for services place in service Identifying & Evaluating major channel alternating physical factices physical environment. TEXT BOOK RECOMMEDED:

Christian Gronroos, Service Management and Marketing, John Wiley & Sons Ltd, 2000. Jha-Services marketing, marketing of services Vasanthi venugopal, Raghu. V.N - Service Management, Himalaya Publishers. BOOKS FOR REFERENCES: 1) Kruise, Service Marketing, John Wiley & Sons Ltd, 2000. 2) Tom Powers, Marketing Hospitality, John Wiley & Sons Inc.2000. 3) Philip Kotler, Marketing of non-profit organization, Prentice Hall, 2000. 4) Helen Woodruffe, Services Marketing, Macmillan, 2001. 5) Valarie A. Zeithaml, et aI, Service Marketing, Tata McGraw-Hill, 2000. 6) Christopher Love Lock, Service Marketing, Pearson Education Asia, 2001

BBA DEGREE PROGRAMME V SEMESTER MAJOR BASED ELECTIVE I STOCK EXCHANGE PRACTICES Hours Allotted: 5 Hrs. Code: Credit Allotted: 5 Max. Marks:

75

OBJECTIVE: To help the students understand the types of stock exchanges, methods of trading in stock exchanges and kinds of intermediaries in the capital market. UNIT I Need and Importance of Capital Market Primary and Secondary Market- Different types of Securities dealt in the Capital Market. UNIT II Secondary Market Origin and Growth Types of Securities traded Role and Functions of stock Exchange Organization and Management OTCEI NSE Reading of Stock Indices - weaknesses of stock Exchange UNIT III Listing of Securities Group A, Group B, Group C Shares Advantages of Listing Drawbacks Listing Procedure Criteria for Listing Listing Obligations. UNIT IV Registration of Stock Brokers Registration Procedure Code of Conduct for Stock Brokers Kinds of Brokers and their Assistants Methods of Trading in a Stock Exchange Carry over or Badla Transactions Genuine Trading Kinds of Speculators Speculative Transactions. UNIT V Credit Rating CRISIL CARE ICRA Agencies Dematerialization Depositories TEXT RECOMMENDED: Security Analysis & Portfolio Management PUNIDHAVADHI PANDIYAN BOOKS FOR REFERENCE: Investment Management &Portfolio ManagementV.K.BHALLA, S.Chand &Co. Security Analysis PREETI SINGH, Himalaya Publishing House. Investment and Securities Markets in India V.A.AVADHANI.

Financial Markets and Institutions E. GORDON & K. NATARAJAN, Himalaya Publishing House Indian Financial System P.N.VARSHNEY.

VI SEMESTER - CORE COURSE XI HUMAN RESOURCE MANAGEMENT Hours Allotted: 5 Hrs. Code: Credit Allotted: 5 Max. Marks: 75 OBJECTIVE: To develop an understanding of the management of human Resources with reference to various aspects of personnel management. UNIT I Meaning and Definition of HR Characteristics, Scope, Objectives Principles of HRM Functions of Personnel Department Managerial and Operative Functions. UNIT II Basics and needs of HR Planning Factors affecting HR Planning Steps in HR Planning Recruitment, Selection and Placement of Personnel Interviews and Tests Job Analysis, Job Description, Job Specification, Job Evaluation. UNIT III Training-Objectives-methods-executive development methods-Promotion-criteria and types Transfer - Types - career planning - meaning-importance. UNIT IV Wages Different methods of wage payments time rate piece rate Incentive schemes fringe benefits. UNIT V Performance evaluation-methods-motivation- concepts only Discipline and Disciplinary procedure Grievances and Grievance Handling steps RECOMMENDED TEXTBOOK: Human Resource Management- S.S. Khanka - Himalaya publishing House BOOKS FOR REFERENCE: Personnel Management C.B. MAMORIA, Himalaya Publishing House. Personnel Management ARUN MONAPPA, MIRZA SAIYADAIN, Tata McGraw Hill. Personnel Management K.K. AHUJA, Kalyani Publishers. Personnel Management and Industrial Relations K.K. AHUJA, Kalyani Publishers. Personnel Management and Industrial Relations P.C. TRIPATHI, Sultan Chand Dynamics of Industrial Relations MAMORIA, MAMORIA & GANKAR Himalaya Publishing House.

BBA DEGREE PROGRAMME VI SEMESTER - CORE COURSE XII MANAGEMENT ACCOUNTING Hours Allotted: 6 Hrs. Code: Credit Allotted: 5 Max. Marks: 75 OBJECTIVE: To enable the students to know the nature and scope of management accounting and gain knowledge in the preparation of financial statement analysis, marginal costing budget, working capital requirements and standard costing. UNIT I Management Accounting Definition Nature Scope Objectives Merits and Limitations Financial Statement Analysis Comparative Statements Common Size Statements Trend Percentages Ratio Analysis. UNIT II Fund Flow Statement Uses of Fund Flow Analysis Construction of Fund Flow Statement. Cash Flow Analysis Distinction of Cash from Funds Construction of Cash Flow Statement. UNIT III Marginal Costing Distinction between Absorption Costing and Marginal Costing Cost Volume Profit (CVP) Analysis Break Even Analysis- Margin of Safety. UNIT IV Budget and Budgetary Control Sales, Production, Production Cost, Raw material Cost, Cash, Master Budgets and Flexible Budgets. UNIT V Working Capital Types Factors Determining Working Capital - Estimate of Working Capital Requirements Standard Costing Material and Labour Variance only. (Marks: Theory 40% and Problems 60%) BOOKS FOR REFERENCE: Management Accounting S.N. MAHESWARI, Sultan Chand & Sons. Management Accounting -R.S.N. PILLAI & BHAGAVATHI, Sultan Chand & Sons. Management Accounting Principles and Practice R.K. SHARMA & JHOSHI K. GUPTA. Principles Of Management Accounting MANMOHAN & S.N. GOYAL, Sahitya Bhavan, Agra. Management Accounting Tools and Techniques N.VINAYAKAM, I.B. SINHA, Himalaya Publishing House. Management Accounting S.K.R.PAUL, New Central Book Agency, Calcutta. BBA DEGREE PROGRAMME VI SEMESTER CORE COURSE XIII ENTREPRENEURIAL DEVELOPMENT Hours Allotted: 5 Hrs. Credit Allotted: 5 Code: Max. Marks: 75

OBJECTIVE: To enable the students understand the entrepreneurial environment and to acquaint them management of projects.

UNIT I Entrepreneur Definition Traits of an Entrepreneur, Functions, Types of Entrepreneurship Concept Role of Entrepreneurship in Economic Development Distinction between Entrepreneur, Intraperneur and Entrepreneurship UNIT II Entrepreneurial Environment Factors affecting Entrepreneurial Growth Entrepreneurial Motivation Factors, Need for Achievement Motivation Barriers to Entrepreneurship Development.

UNIT III Entrepreneurship Development Programme (EDP) Need for EDP Objectives, Phases of EDP Course Content and Curriculum of EDP Evaluation of EDP EDP Institutions in India and their functions DIC, SISI, TCOs. UNIT IV Project Management Sources of a Business Idea, Concept of Project and Classification Project Identification Project Formulation - Elements Project Report Project Appraisal. UNIT V Incentives and Subsidies Incentives to Small Scale Industries Benefits to Industrial Units located in Backward Areas Industrial Estates . TEXT BOOK RECOMMENDED: Entrepreneurial Development C.B. GUPTA & SRINIVASAN. Sultan Chand & Sons. BOOKS FOR REFERENCE: Dynamics of Entrepreneurial Development VASANT DESAI. Entrepreneurship Development Principles, Policies and Programmes P.SARAVANAVEL. Entrepreneurship Development GORDAN & NATARAJAN. BBA DEGREE PROGRAMME VI SEMESTER MAJOR BASED ELECTIVE II MANAGEMENT CONCEPTS IN THIRUKKURAL Hours Allotted: 5 Hrs. Credit Allotted: 5 Objective:: The objective of this course is to expose the students of management studies, Thirukkural the book of wisdom, that has stood the test of time for over 2000 years and still remains relevant as a guiding force for the mankind. It was written by Saint Thiruvalluvar who Code: Max. Marks: 75

was born near Chennai in 30 BC. Thirukkural has been divided into three major divisions, viz, Virtue, wealth and Love. It has in all 1330 Versa. Only the relevant verses related to contemporary Management Concept is selected for the study. Unit I: Business Ethics in verse 113 Thirukkural. Adapting to changing Environment in verse 474,426 and verse 140, Thirukkural. Learning the intricacies of different tasks in verse 462 and 677 Unit II: Communication Principles in Decision making process verse 948, 472, 467,663, Thirukkural, Leadership in verse 436,770 and 994. Unit III: Goal setting in verse 596, planning verse 468, capital investment Decision Verse 471,461 and 478 Unit IV: Social Responsibility of Business Verse 211 Stress Management in Verse 627,351,331,369,380,377) Unit V: Personnel selection in verse 515, Personnel Welfare in verse 520, staffing in verse 517 Text Books Recommended: Management Thoughts in Thirukkural by K. Nagarajan ANMOL Publications PVT Ltd 4374/4B Ansari Road, New Delhi 110 002. Reference Books: Management MANTRAS from Thirukkural SM Veerappan and T. Srinivasan Vikash publishing House Pvt Ltd, Jangpura, New Delhi 110 014 Thirukkural Pearls of Inspiration by M. Rajaram IAS, RUPA and Co, New Delhi 110 002.

BBA DEGREE PROGRAMME VI SEMESTER MAJOR BASED ELECTIVE III INTERNATIONAL BUSINESS Hours Allotted: 5 Hrs. Code: Credit Allotted: 5 Max. Marks: 75 OBJECTIVE: To expose the students to Global liberalisation and WTO Agreements UNIT I GATT / WTO GATT, the Uruguay Round, WTO - GATS, TRIMS, TRIPS Multiform - Agreement, Dispute settlement under WTO.

UNIT II

MNC Meaning Dominance of MNCs MNCs and International Trade Models - MNCs in India UNIT III GLOBALISATION Globalisation of Business Recent Trends - Implication and Impact Policy Options. UNIT IV INDIA IN THE GLOBAL SETTING India An Emerging Market in Global Trade Liberalisation and Integration with the Global Economy UNIT V SOCIAL ISSUES IN GLOBAL BUSINESS Business Ethics, Social Responsibility of business Responsibilities to different Sectors Environmental Issues Labour Issues TEXT BOOK RECOMMENDED: Francis Cherunilam: International Business (EEE), PHI New Delhi 2004 (Chapters 5,9,20,24 & 26) BOOKS FOR REFERENCE: Victor Luis Anthuvan Issues in Globalizations. ---

III SEMESTER NON MAJOR ELECTIVE I MANAGEMENT PRINCIPLES Hours Allotted: 2 Hrs. Credit Allotted: 2 Code: Max. Marks: 75

OBJECTIVE: To enable the students understand the Principles of Management and how to acquire skills to become a good manager. UNIT I Management Concept Nature Management as a Science, an Art and Profession Levels of management. UNIT II Planning Concept Process Types of Plans Objectives, Policies, and Procedures. UNIT III Organizing Concept Organisation as a process Types of organization Centralization Decentralisation.. UNIT IV Staffing Concept Functions Process Selection Recruitment Training. Direction Concepts. UNIT V Co-ordination Controlling Concept Need and importance Process Budgetary Control. TEXT BOOK RECOMMENDED: Principles of Management L.M. PRASAD BOOKS FOR REFERENCE: Principles of Management SHERLEKAR Business Management DINKAR PAGARE Principles of Management TRIPATHI AND REDDY Essentials of Management KOONTZ AND ODONNEL Management Principles T.RAMASAMY

BBA DEGREE PROGRAMME IV SEMESTER NON MAJOR ELECTIVE II BANKING PRACTICES Hours Allotted: 2 Hrs. Code: Credit Allotted: 2 Max. Marks: 75 OBJECTIVE: To acquaint the students with the theoretical and legal concepts of banking in India UNIT I Banking Meaning - Definition Function of banking - Classification of Banks UNIT II Definition of term Banker and Customer differential relationship between Banker and Customer General and Special relationship. UNIT III Cheques: Definition of a Cheque Characteristics of Cheques Marking Honor and Dishonor of Cheques. UNIT IV Crossing of Cheques significance Endorsement Types.

UNIT V
Recent trends in Banking services Modern services of Banks ATM, Credit Card, Debit Card, Green Card. TEXT BOOK RECOMMENDED: Banking Theory, Law and Practice SUNDARAM & VARSHNEY, Sultan Chand & Sons, New Delhi. BOOKS FOR REFERENCE: Banking Theory, Law and Practice E. GORDON & K. NATARAJAN, Himalaya Publishing House Banking Law and Practice P.N. VARSHNEY, Sultan Chand & Sons, New Delhi. Money, Banking, Trade and Public Finance M.C. VAISH, New Age International (P) Limited, New Delhi. Indian Banking K. PARAMESWARAN & S. NATARAJAN, S.Chand & Company Ltd, New Delhi. Banking Theory, Law and Practice S.M. SUNDARAM, Sri Meenakshi Publication, Karaikudi. Banking Theory VASUDEVAN, Sultan Chand & Sons, New Delhi.