SANSKRITI UNIVERSITY

DEPARTMENT OF MANAGEMENT
B.B.A

THREE YEAR DEGREE PROGRAMME

(Courses effective from Academic Year 2016-17)

SYLLABUS OF COURSES TO BE OFFERED

Core Courses, Elective Courses & Ability Enhancement Courses

Disclaimer: The syllabus is uploaded as given by the Faculty concerned to the Academic Council.

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 STUDY & EVALUATION SCHEME

BACHELOR OF BUSINESS ADMINISTRATION

SUMMARY

Programme: BACHELOR OF BUSINESS ADMINISTRATION

Duration: Three Years

Medium: English

Minimum Required Attendance: More than 75%

Maximum Credit: 150

Minimum Credit Required for the Degree: 146

Assessment:

Final Examination Internal Assessment Total

50 50 100

Internal Assessment:

Evaluation Marks Pattern

Class Test 1 15
Class Test 2 15
Assignment 10
Attendance 10

B.B.A. Programme Structure

Semester I

SL Sub. Paper Periods Marks

Type Subject Credit
No Code L T P Final Internal Total
 Examination Assessment
1 C1 BBA Business Organization &
4 0 0 4 50 50 100
101 Management
2 F1 BBA
Business Mathematics 3 1 0 4 50 50 100
103
3 C2 BBA Principles of Micro
4 0 0 4 50 50 100
105 Economics
4 C3 BBA Book Keeping and Basic
3 1 0 4 50 50 100
107 Accounting
5 C4 BBA 4 0 0 4 100
Business Laws 50 50
109
6 C5 BBA 4 0 0 4 100
Organizational Behaviour 50 50
111
7 F2 BBA 4 0 0 4 100
Business Ethics 50 50
113
Total 28 700

Semester II
SL Sub. Paper Periods Marks
No Type Code Subject Credit Final Internal Total
L T P
Examination Assessment
1 C6 BBA
102 Business Environment 4 0 0 4 50 50 100

2 F3 BBA
104 Business Communication 4 0 0 4 50 50 100

3 C7 BBA
106 Indian Economy 4 0 0 4 50 50 100

4 C8 BBA
108 Principles of Accounting 3 2 0 4 50 50 100

5 C9 BBA 3 2 0 4 100
Principles of Macro
110 50 50
Economics
6 F4 BBA 3 2 0 4 100
112 Business Statistics 50 50

Total 24 600

BBA -Semester III

SL Sub. Paper Periods Marks

No Type Code Subject Credit Final Internal Total
L T P
Examination Assessment
1 C 10 4 0 0 4 50 50 100
Advertising Management
 2 C 11 Indian Banking System 4 0 0 4 50 50 100
3 C 12 Human Resource
4 0 0 4 50 50 100
Management
4 C 13 Marketing Management 4 0 0 4 50 50 100
5 C 14 Company Accounts 4 0 0 4 50 50 100
6 C 15 Company Law 4 0 0 4 50 50 100
Total 24 600

Semester IV

SL Sub. Paper Periods Marks

No Type Code Subject Credit Final Internal Total
L T P
Examination Assessment
1 C 16 Consumer Behaviour 3 2 0 4 50 50 100
2 C 17 Financial Management 2 4 0 4 50 50 100
3 Production Management
E1 4 0 0 4 50 50 100
/Total Quality Management
4 Sales Management
E2 4 0 0 4 50 50 100
/Distribution Management
5 C 18 Research Methodology 4 0 0 4 50 50 100
6 F5 Fundamentals of Computers 4 0 0 4 50 50 100
Total 24 600

*Detail break up in L, T, and P given in Individual subject course.

Semester V

SL Sub. Paper Periods Marks

No Type Code Subject Credit Final Internal Total
L T P
Examination Assessment
1 Income Tax 3 2 0 4 50 50 100
2 Entrepreneurship & Small
C 19 0 0 4 50 50 100
Business Management 4
3 Cost and Management
C 20 0 0 4 50 50 100
Accounting 4
4 C 21 Industrial Law 3 2 0 4 50 50 100
5 C 22 Operation Research 4 0 0 4 50 50 100
6 D1 0 0 0 4 100 100
Industrial Training
24 600

Semester VI

SL Sub. Paper Periods Marks

No Type Code Subject Credit Final Internal Total
L T P
Examination Assessment
1 C23 4 0 0 4 50 50 100
International Trade
2 C 24 Strategic Management 4 0 0 4 50 50 100
 Business Policy
3 C 25 GST 2 0 4 4 50 50 100
4 Management Information
C 26 2 0 4 4 50 50 100
System
5 SD Auditing 4 0 0 4 50 50 100
6 Fundamentals of E-
SD 2 0 4 4 50 50 100
Commerce
7 D2 Dissertation 6 100
30 700

*Outline of Choice Based Credit System:

1. Core Course: A course, which should compulsorily be studied by a candidate as a core
requirement is termed as a Core course.
2. Skill Development Courses: These courses focuses more on skill acquiring (know-how) than
know-why), it focus on application rather than theory.
3. Foundation Course: This Course is pre requisite for other type of courses and leads to
knowledge enhancement. They are like Business Statistics &Quantitative Techniques for
Business mandatory for all disciplines.
4. Elective Course: Generally a course which can be chosen from a pool of courses and which may
be very specific or specialized or advanced or supportive to the discipline/ subject of study or
which provides an extended scope or which enables an exposure to some other
discipline/subject/domain or nurtures the candidate’s proficiency/skill is called an Elective
Course.
5. Dissertation/Project/Training: This course is designed to acquire special/advanced knowledge,
such as supplement study/support study to a project work, and a candidate studies such a course
on his own with an advisory support by a Faculty member/Industry expert is called
dissertation/project.

SL Course Structure Subject No of Total

Type Subjects

1 Core Course C 26 104

2 Elective Group E 2 8
3 Skill Development Programme SD 2 8
4 Foundation F 5 20
5 Dissertation/Project/Training D 2 10
Total 150
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FIRST SEMESTER
COURSE CODE: BBA – BBA101
Business Organization & Management

Unit I: Foundation of Indian Business Lectures-8

Spectrum of Business Activities, Manufacturing and service sectors. India's experience of
liberalization and globalization, Technological innovations and skill development. ‘Make in
India’ Movement. Social Multinational Corporations and Indian transnational companies. Social
responsibility and ethics. Emerging opportunities in business; Franchising, Outsourcing, and E-
commerce.

Unit II: Business Enterprises Lectures-8

Sole Proprietorship, One Person Company, Joint Hindu Family Firm, Partnership firm, Joint
Stock Company, Cooperative society; Limited Liability Partnership. Choice of Form of
Organization. Entrepreneurial Process- Idea generation, Feasibility study. Basic considerations
in setting up a Business Enterprise.

Unit III: The Process of Management Lectures-8

Planning; Decision-making; Strategy Formulation. Organizing: Basic Considerations;
Departmentation – Functional, Project, Matrix and Network; Delegation and Decentralization of
Authority; Dynamics of group behaviour.

Unit IV : Lectures-10
Leadership: Concept and Styles; Trait and Situational Theory of Leadership.
Motivation: Concept and Importance; Maslow Need Hierarchy Theory; Herzberg Two Factors
Theory, McGregor and Ouchi theory. Control: Concept and Process. Communication: Process
and Barriers. Transactional Analysis (TA), Johari Window.
Change Management: Resistance to change and strategies to manage change, conflict levels,
causes and resolution. Functional and Dysfunctional aspects of conflict. Emerging issues in
management.

Unit V Lectures-6
Conceptual framework of Marketing Management, Financial Management, and Human
Resource Management.

Suggested Readings:

1. Singh, B.P. & Chhabra, T.N., Business Organization and Management, Sun India
Publications, New Delhi.
2. Shankar, Gauri; Modern Business Organization, Mahavir Book Depot, New Delhi.
3. Tulsian, P.C.; Business Organization & Management, Pearson Education, New Delhi.
 (BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FIRST SEMESTER
COURSE CODE: BBA 103

Business Mathematics

Unit I- Lecture-08
Matrix: Introduction, Square Matrix, Row Matrix, Column Matrix, Diagonal
matrix, Identity Matrix, Addition, Subtraction &Multiplication of Matrix, Use of
Matrix in Business Mathematical Induction.
Unit II- Lecture-08
Inverse of Matrix, Rank of Matrix, Solution to a system of equation by the adjoint
matrix methods & Gaussian Elimination Method.
Unit III- Lecture-08
Percentage, Ratio and Proportion, Average, Mathematical Series- Arithmetic,
Geometric & Harmonic, Simple Interest & Compound Interest.
Unit IV- Lecture-08
Set theory- Notation of Sets, Singleton Set, Finite Set, Infinite Set, Equal Set Null Set,
Subset, Proper Subset, Universal Set, Union of Sets, Inter-section of Sets, Use of set
theory in business, Permutation & Combination.
Unit V- Lecture-08
Concept of Differentiation and Integration, Maxima and Minima in Differentiation,
Application of Differentiation & Integration in Business (No proof of theorems. Etc)

Suggested Books:

1. Mehta & Madnani Mathematics for Economics

2. Mongia Mathematics for Economics
3. Zamiruddin Business Mathematics
4. Raghavachari Mathematics for Management
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
FIRST SEMESTER
COURSE CODE: BBA 105
Principles of Micro Economics

Unit I: Lecture-08
Introduction-Demand and Supply: Determinants of demand, movements vs. shift in demand curve,
Determinants of Supply, Movement along a supply curve vs. shift in supply curve; -Market
equilibrium and price determination. Elasticity of demand and supply. Application of demand and
supply.

Unit II: Lecture-08

Consumer Theory Ordinal Utility theory: (Indifference curve approach): Consumer’s preferences;
Interference curves; Budget line; Consumer’s equilibrium; Income and substitution effect; Price
consumption curve and the derivation of demand curve for a commodity; Criticisms of the law of
demand.

Unit III: Production and Cost Lecture-08

Production: Firm as an agent of production. Concepts of Production function. Law of variable
proportions; Isoquants; Return to scale. Economics and Diseconomies of scale.
Costs: Costs in the short run. Costs in the long run, Profit maximization and cost minimization.
Equilibrium of the firm, Technological Change: the very long run.

Unit IV: Market Structure Lecture-10

Perfect Competition: Assumption; Theory of a firm under perfect competition;
Demand and Revenue; Equilibrium of the firm in the short run and long run, The long run industry
supply curve: increasing, decreasing and constant cost industry. Allocation efficiency under perfect
competition
Monopoly: Short-run and long-run equilibrium of monopoly firm; Concept of supply curve under
monopoly; Allocation inefficiency and dead-weight loss monopoly; Price discrimination.
Imperfect Competition: Difference between perfect competitions, monopoly and imperfect
competition;
Monopolistic Competition: Assumption; Short – run Equilibrium; Long run Equilibrium;
Concepts of excess capacity; Empirical relevance.
Oligopoly: Causes for the existence of oligopolistic firms in the market rather than perfect
Competition; Cooperative vs. Non cooperative Behaviour and dilemma of oligopolistic firms.
Unit V: Income Distribution and Factor Pricing Lecture-06
Demand for factors. Supply of factor, backward bending supply curve for labor concepts of
economic rent; Functional Distribution of Income.
Suggested Readings:
1. Salvatore, D. Schaum's, Outline of Theory and Problems of Microeconomic Theory,
McGraw-Hill, International Edition, New Delhi.
2. Ahuja, H.L., Business Economics, S. Chand & Co., New Delhi.
3. Pindyck, R.S., and D.L. Rubinfeld, Microeconomics, Prentice-Hall of India Pvt. Ltd.
4. Deepashree, Business Economics, Ane Books Pvt. Ltd., New Delhi.
5. Varian, H.R., Intermediate Microeconomics: A Modern Approach Affiliated East-West Press,
New Delhi.

(BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)

 FIRST SEMESTER
COURSE CODE: BBA 107
Book Keeping and Basic Accounting
Unit I- Lectures-08
Meaning of book keeping. Process of book keeping and accounting, Basic terminology of accounting,
subsidiary books of accounts, Difference between accounting & book keeping. Importance &
Limitations of Accounting, Various users of Accounting Information, Accounting Principles,
conventions & Concepts.

Unit II- Lectures-08

Accounting Equation, Dual Aspect of Accounting Types of accounting Rules of debit & Credit,
Preparation of Journal and Cash book including banking transaction, Ledger and Trial balance.

Unit III- Lectures-08

Rectification of errors preparation of bank reconciliation Statement, Bills of Exchange and
promissory notes.

Unit IV- Lectures-08

Valuation of stocks, Accounting treatment of depreciation. Reserve and provision, Preparation of
final accounts along with adjustment entries.

Unit V- Lectures-08
Issue of shares and debentures, Issue of bonus shares and right issue, Redemptioment preference
shares and debentures.

Suggested Books:

1. Agrawal B.D. Advanced Accounting

2. Chawla & Jain Financial Accounting
3. Chakrawarti K.S. Advanced Accounts.
4. Gupta R.L. & Radhaswamy Fundamentals of Accounting
5. Jain & Narang Advanced Accounts
6. Shukla & Grewal Advanced Accounts
 (BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FIRST SEMESTER
COURSE CODE: BBA 109
Business Laws

Unit I- Lecture-08
Indian Contract Act: Definition and essentials, Contracts agreements, Offer &
Acceptance Consideration, Capacity of parties Free Consent, Performance of Contracts,
Terminal of Contract, Consequence and Remedies of Contract terminal.
Unit II- Lecture-08
Contingent contract, Implied, Quasi contract, Indemnity Contract, Guarantee contract,
Bailment, Lien, Pledge contract, Agency Contract.
Unit III- Lecture-08
Sales of Goods Act: Sale contract-Definition, Features, Formation of Contract
Contents of sale contract-Goods, Price, Condition and Warranty, Ownership of goods
and transfer, Performance of sale contract, Delivery, Rights of unpaid sellers, Auction
Sale.
Unit IV- Lecture-08
Indian Partnership Act: Definition and Nature of Partnership, Partnership deed Mutual
and Third parties relation of Partners, Registration of Partnership Dissolution of
Partnership.
Unit V- Lecture-08
Definition Features Types Recognition and Endorsement of Negotiable Instruments.
Suggested Books:

1. Dhanda PMV Commercial and Industrial Laws

2. Kapoor D Elements of Mercantile law (including Companying
Law Industrial Law)
3. Gulshan S and Kapoor Lectures on Business & Economics Laws
4. Kuchall Business Laws
5. Mandal C. Economics and other Legislations
 (BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FIRST SEMESTER
COURSE CODE: BBA 111
ORGANISATIONAL BEHAVIOUR

Unit-I: Lecture-08
Organization Behaviour -Introduction, nature and scope of OB, Challenges and
opportunities for OB, Organization Goals, Models of OB, Impact of Global and
Cultural diversity on OB.

Unit II: Lecture-08

Individual Behavior – Individual behavior, Personality, Perception and its role in
individual decision making, Learning, Motivation, Hierarchy of needs theory,
Theory X and Y, Motivation- Hygiene theory, Vroom’s Expectancy theory.

Unit III: Lecture-08

Behavior Dynamics: Interpersonal behavior, Communication, Transaction
Analysis, The Johari Window, Leadership, Its Theories and Prevailing Leadership
styles in Indian Organizations.

Unit IV: Lecture-08

Group Behavior: Definition and classification of Groups, Types of Group
Structures, Group decision making, Teams Vs Groups, Contemporary issues in
managing teams, Inter group problems in organizational group dynamics,
Management of conflict.

Unit V: Lecture-08
Management of Change: Change and Organizational development, Resistance to
change, Approaches to managing organizational change, Organizational
effectiveness, Organizational culture, Power and Politics
in Organizational Quality of work life, Recent advances in OB.

Suggested Readings:
1. Bennis, W.G. Organisation Development
2. Breech Islwar Oragnaistion-the frame-Work of Management
3. Dayal, Keith Organizational Development
4. Sharma, R.A. Organizational Theory and Behavior
5. Prasad, L.M. Organizational Behavior
BBA- II Semester
BBA N 206 Business Statistics
Unit I Statistics: Concept, significance & Limitation T
 (BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
COURSE CODE: BBA 113

Business Ethics

Unit I- Lecture-08
Business Ethics- An overview-Concept, nature, evolving ethical values, Arguments
against business Ethics.

Unit II- Lecture-08

Work life in Indian Philosophy: Indian ethos for work life, Indian values for the work
place, Work-life balance.

Unit III- Lecture-08

Relationship between Ethics & Corporate Excellence-Corporate Mission Statement,
Code of Ethics, Organizational Culture, TQM.

Unit IV- Lecture-08

Gandhian Philosophy of Wealth Management-Philosophy of Trusteeship, Gandhiji’s
Seven Greatest Social Sins.

Unit V- Lecture-08
Corporate Social Responsibility-Social Responsibility of business with respect to
different stakeholders, Arguments for and against Social responsibility of business,
Social Audit.
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.
SECOND SEMESTER
COURSE CODE: BBA 102
Business Environment

Unit I- Lecture-08
Concept, Significance, Components of Business environment, Factor affecting
Business Environment, Social Responsibilities of Business.
Unit II- Lecture-08
Economic Systems: Capitalism, Socialism, Communism, Mixed Economy-Public
Sector & Private Sector
Unit III- Lecture-08
Industrial Policy –Its historical perspective (In brief); Socio-economic Implications
of Liberalization, Privatization, Globalization.
Unit IV- Lecture-08
Role of Government in Regulation and Development of Business; Monetary and
Fiscal Policy; EXIM Policy, FEMA
Unit V- Lecture-08
Overview of International Business Environment, Trends in World Trade: WTO-
Objectives and role in international trade.
 (BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
SECOND SEMESTER
COURSE CODE: BBA 104
Business Communication
Unit I- Lecture-08
Meaning and objective of Business communication, Forms of Communication,
Communication model and process, Principles of Effective Communication

Unit II- Lecture-08

Corporate Communication: Formal and Informal Communication, Networks. Grapevine,
Barriers in Communication, Groups discussion, Mock Interviews, Seminars, Individual
and Group Presentations

Unit III- Lecture-08

Essential of effective Business letters, Writing Important Business letters including
correspondence with Bank and Insurance companies.

Unit IV- Lecture-08

Oral & Non-verbal communication: Principles of Oral Presentation Factors affecting
Presentation, effective Presentation skills, conducting Surveys. Body Language, Para
Language, Effective Listening, interviewing skill, Writing resume and Letter or application

Unit V- Lecture-08
Modern forms of communication, international communication, Cultural sensitiveness
and cultural context, Writing and presenting in international situations

Suggested Books:

1. Bapat & Davar A Text book of Business Correspondence

2. Bhende D.S. Business Communication
3. David Berio The Process of Communication
4. Gowd & Dixit Advance Commercial Correspondence
5. Gurky J.M. A reader in human communication
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.
SECOND SEMESTER
COURSE CODE: BBA 106
Indian Economy
Unit I- Lecture-08
Meaning of Economy, Economic growth & development, characteristics of India
Economy, Concepts of Human development, Factors affecting economic
development.

Unit II- Lecture-08

An overview of Economic Resources of India, Human Resources of India: Concept
of Population Explosion, Interrelation of Population and economic development,
Population policy of India, Problem of Unemployment in India.

Unit III- Lecture-08

Economic planning in India; Planning commission, Critical evaluation of current
Five Year Plan.

Unit IV- Lecture-08

Problems and prospects of Indian Agriculture, agriculture development during
plan period. Position, Problems and Prospects of Large Scale Industries. (Iron,
Steel, Sugar, Cotton, Textile)

Unit V- Lecture-08
Service and Entrepreneurial Sector, role of Commercial Bank and Financial
Institutions, Role of Small Scale Industries in Indian Economy.

Suggested Readings:

1. Kenes J.M. General Theory of Employment, Interest and Money

2. Brooman Macro Economics
3. Seth, M..L. Monetary Theory
4. Vaish, M.C. Monetary Theory
5. Singh, S.P. Macro Economics
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
SECOND SEMESTER
COURSE CODE: BBA 108
Principles of Accounting

Unit I- Lecture-08
Accounting standards in India, Concept of GAAP (Generally Accepted
Accounting Principles) International Accounting Standards, and Accounting
for Price level changes.
Unit II- Lecture-08
Accounting of Non-trading Institutions, Joint Venture and Consignment.
Unit III- Lecture-08
Accounts of banking companies and General Insurance companies,
Department and Branch account.
Unit IV- Lecture-08
Accounts related to Hire Purchase and Installment payment transactions,
Royalty Accounts
Unit V- Lecture-08
Partnership Accounts: Final Account, Reconstitution of Partnership firms-
admission, retirement and death of a partner, Dissolution of Partnership
(Excluding insolvency of Partner).

Suggested Readings:
1. Agrawal, B.D. Advanced Accounting
2. Chawla & Jain Financial Accounting
3. Chakrawarti, K.S. Advanced Accounts
4. Shukla, M.B. Financial Analysis and Business Forecasting
5. Jain & Narang Advanced Accounts
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
SECOND SEMESTER
COURSE CODE: BBA 110
Principles of Macro Economics
Unit I: Lecture-08
Introduction-Concepts and variables of macroeconomics, income, expenditure and the circular
flow.
Unit II: Lecture-08
National Income Determination-Actual and potential GDP; Aggregate Expenditure –
Consumption Function, Investment Function; Equilibrium GDP; Concepts of MPS, APS, MPC,
APC. Autonomous Expenditure; The Concepts of Multiplier; National Income Determination in
an Open Economy with Government- Fiscal Policy – Impact of Changes in Govt. Expenditure
and Taxes, Net Export Function, Net Exports and Equilibrium GDP.
UnitIII: Lecture-08
Inflation-Causes of rising and falling inflation, inflation and interest rates, social costs of
inflation. Unemployment – natural rate of unemployment, frictional and wait unemployment.
Labour market and its interaction with production system. Phillips curve, the trade-off between
inflation and unemployment.
Unit IV: Lecture-08
Open Economy-Flows of goods and capital, saving and investment in a small and a large open
economy, exchange rates, Mundell – Fleming model with fixed and flexible prices in a small
open economy with fixed and with flexible exchange rates, interest-rate differentials case of a
large economy.
UnitV: Lecture-08
IS-LM Framework-Derivation of IS and LM Functions; Joint determination of National
Income and rate of Interest.
Suggested Readings
1. R. G. Lipsey and K. A. Chrystal –Economics, Chapters 20 to 28; (Oxford University
press).
2. Mankiw N. Gregory, Macroeconomic, McMillan Worth Publishers, New York.
3. Dornbusch Rudiger and Stanley Fisher, Macroeconomic, McGraw Hill.
4. Deepashree, Vanita Agrawal, “Macro Economics”, Ane Books Pvt Ltd, New Delhi
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
SECOND SEMESTER
COURSE CODE: BBA 112
Business Statistics

Unit I- Lecture-08
Statistics: Concept, significance & Limitation Type of Data, Classification &
Tabulation, Frequency Distribution & graphical representation.

Unit II- Lecture-08

Measures of Central Tendency (Mean, Medium, and Mode) Measures of
Variation: Significance & Prosperities of a good measure of variation: Range,
Quartile Deviation, Mean Deviation and Standard Deviation, Measures of
Skewness & Kurtosis.

Unit III- Lecture-08

Correlation: implication of Correlation, Types of correlation, Simple correlation,
Scatter Diagram method, Karl Pearson Coefficient of Correlation.
Regression: Introduction, Regression lines, and Regression Equation & Regression
coefficient.

Unit IV- Lecture-08

Probability: Concept, Events, Addition Law, Conditional Probability,
Multiplication Law & Baye’s theorem (Simple numerical), Probability
Distribution: Binomial, Poisson and Normal.

Unit V- Lecture-08
Sampling Method of sampling, sampling and Non-sampling errors. Test of
Hypothesis, Type- I and Type –II Errors, Large sample tests
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
THIRD SEMESTER
COURSE CODE: BBA –
Advertising Management

Unit I Lecture-08

Advertising: Introduction, Scope, importance in business: Role of advertising in social and

economic development of India: Ethics and truths in Indian Advertising.

Unit II Lecture-08

Integrated Communication Mix (IMC)-meaning, importance; Communication meaning,

importance, process, communication mix-components, role in marketing, Branding-meaning,
importance in advertising.

Unit III Lecture-08

Promotional objectives – importance determination of promotional objectives, setting
objective DAGMAR; Advertising Budget importance, establishing the budget-approaches
allocation of budget.

Unit IV Lecture-08
Advertising Copy-meaning components types of advertising copy, importance of creativity in
advertising; Media planning-importance, strategies, media mix.

Unit V Lecture-08

Advertising research – importance, testing advertising effectiveness market testing for

ads; International Advertising-importance, international Vs local advertising.

Suggested Books:

1. Advertising and Promotion, George E. Beich & Michael A. Belch. T.M.H.

2. Advertising Management, Concept and Cases Manendra Mohan, TMH

3. Advertising Management, Rajeev Batra, PHI

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
THIRD SEMESTER
COURSE CODE: BBA –
Indian Banking System

Unit I Lecture-08

Indian Banking System : Structure and organization of banks; Reserve bank of India; Apex
banking institutions; Commercial banks; Regional rural banks; Co-operative banks;
Development banks.

Unit II Lecture-08

State Bank of India: Brief History; Objectives Functions; Structure and organization; Working
and progress.

Unit III Lecture-08

Banking Regulation Act, 1949: History; Social Control; Banking Regulation Act as applicable
to banking companies and public sector banks; Banking Regulation Act as applicable to Co-
operative banks.

Unit IV Lecture-08

Regional Rural and Co-operative banks in India: Functions; Role of regional rural and co-
operative bank in rural India; Progress and performance.

Unit V Lecture-08

Reserve Bank of India; Objectives; Organization; functions and working; monetary policy
credit control measures and their effectiveness.

Suggested Readings:

1. Basu A.K. : Fundamentals of banking- Theory and Practice; A. Mukherjee and Co.,
Calcutta

2. Sayers R.S. : Modern Banking; Oxford University, Press.

3. Panandikar, S.G. and Mithani D.M.: Banking in India; Orient Longman

4. Reserve Bank of India : Functions and Working

5. Dekock : Central Banking; Crosby Lockwood Staples, London

6. Tennan M.L.: Banking-Law and Practice in India; India law House, New Delhi.
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
THIRD SEMESTER
COURSE CODE: BBA –
Human Resource Management

Unit I Lecture-08

Introduction to HRM & HRD: Concept of HRM, Objectives, Process, HRM vs. Personnel
engagement, HRM vs. HRD, Objectives of HRD, focus of HRD System, Structure of HRD
System, role of HRD manpower.

Unit II Lecture-08

Human Resource Policies & Strategies: Introduction, role of HR in strategic management, HR

policies & Procedures, HR Programme., developing HR policies and strategies, Strategic
control, Types of Strategic control, Operational Control System, Functional and grand
strategies, Strategy factors.

Unit III Lecture-08

Human Resource Procurement & Mobility: Productivity & improvement job analysis &
Job design, work measurement, ergonomics. Human Resource planning: objectives,
activities, manpower requirement process Recruitment & Selection: Career planning &
development, training methods, basic concept of performance appraisal. Promotion &
Transfer.

Unit IV Lecture-08
Employee Compensation: Wage policy, Wage determination, Wage boar, factors affecting
wages & Salary, systems of payments,

Unit V Lecture-08

Employee relations: Discipline & Grievance handling types of trade unions, problems of trade
unions

Suggested Books:

1.Human Resource Management – Dipak Kumar Bhattacharya 2.Managing Human Resource-

Arun Monappa

3.Essential of HRM and Industrial Relations-P.Subba Rao 4.Personnel Management-C.B.

Memoria
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
THIRD SEMESTER
COURSE CODE: BBA –
Marketing Management

Unit I Lecture-08

Marketing: Definition, nature, scope & importance, Marketing Management, Core concepts
of marketing, selling concept, production concept, modern marketing concept,
Societal marketing.

Unit II Lecture-08

Segmentation: Concept, basis of segmentation, Importance in marketing; Targeting:

Concept Types, Importance; Positioning: Concept, Importance, Brand positioning,
Repositioning.

Unit III Lecture-08

Marketing Mix: Product: Product Mix, New Product development, levels of product,
types of product, Product life cycle, Branding and packaging. Distribution: Concept,
importance, different types of distribution channels etc.

Unit IV Lecture-08

Price: Meaning, objective, factors influencing pricing, methods of pricing. Promotion:

Promotional mix, tools, objectives, media selection &management.

Unit V Lecture-08

Marketing Research: Importance, Process & Scope Marketing Information Systems: Meaning
Importance and Scope Consumer Behavior: Concept, Importance and factors influencing
consumer behavior.

Suggested Books:

1. Marketing Mgt. by Philip Kotlar (PHI) 2.Marketing by Etzet, Walker, Stanton 3.Marketing
Management by Rajan Saxena
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
THIRD SEMESTER
COURSE CODE: BBA –
Company Accounts

Unit I Lecture-08

Joint Stock Companies- its types and share capital, Issue, for future and Re-issue of shares,
Redemption of preference shares, Issue and Redemption of Debenture.

Unit II Lecture-08

Final Accounts: Including Computation of managerial Remuneration and disposal of

profit.

Unit III Lecture-08

Accounting for Amalgamation of companies as per Accounting Standard 14 Accounting for

Internal reconstruction.

Unit IV Lecture-08
Consolidated Balance Sheet of Holding Companies with one Subsidiary Only.

Unit V Lecture-08

Liquidation of Company, Statement of Affairs and Deficiency/Surplus, Liquid for final

statement of A/c Receivers Receipt and Payment A/c.

Suggested Books:

1.Gupta R.L. Radhaswamy M, Company Accounts, Sultan chand & 2.Maheshwari, S.N.,
Corporate Accounting, Vikas Publishing 3.Monga J.R., Ahuja, Girish, and Sehgal Ashok,
Financial Accounting

4.Shukla, M.C., Grewal T.s. and Gupta, S.C. Advanced Accounts, S. Chand & Co. 5.Moore
C.L. and Jaedicke R.K., Management Accounting
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
THIRD SEMESTER
COURSE CODE: BBA –
Company Law

Unit I Lecture-08

Corporate Personality: Kinds of Company, Promotion and Incorporation of Companies.

Unit II Lecture-08

Memorandum of Association, Articles of Association Prospectus.

Unit III Lecture-08

Shares; Share Capital, Members, Share Capital- Transfer and Transmission, Directors-
Managing Director, Whole Time Director.

Unit IV Lecture-08

Capital Management-Borrowing powers, mortgages and charges, debentures, Company

Meetings-kinds quorum, voting resolutions, minutes.

Unit V Lecture-08

Majority Powers and minority Rights Prevention of oppression and mismanagement, winding
up-Kinds and Conduct.

Suggested Books:

1.Grower L.C.B. Principles of Modern Company Law, Stevens & Sons, London

2.Ramaiya A. Guide to the Companies Act. Wadhwa & Co., Nagpur

3.Singh, Avtar Company Law, Eastern Book Co. , Lucknow

4.Kuchal, M.C. Modern Indian Company Law, Sri Mahavir Books, Noida

5.Kapoor, N.D. Company Law – Incorporating the Provisions of the Companies

Amendment Act, 2000, Sultan & sons
 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FOURTH SEMESTER
COURSE CODE: BBA –
Consumer Behaviour

Unit I Lecture-08

Introduction to consumer Behavior (CB)- Importance, Scope, need for studying CB,
Consumer research process.

Unit II Lecture-08

Consumer models: Economic model, Psychoanalytic model, Sociological model, Howard &
Seth model, Nicosia model, Engel- kollat-Blackwell model.

Unit III Lecture-08

Individual determinates: Perceptual process, consumer learning process, consumer attitude

formation, attitude measurement, meaning and nature of personality, self concept.

Unit IV Lecture-08
Influences & Consumer Decision making : Family, reference group, personal, social and
cultural influence on CB, Consumer Decision making process, Consumer Communication
process, consumer satisfaction.

Unit V Lecture-08

Industrial Buying Behaviour: Participants, characteristics of industrial markets, factors

Influencing industrial markets, stages of industrial buying process, Customer and marketing
of services.

Suggested Books:

1.Consumer Behaviour in Indian PerspectiveSuja. R. Nair

2.Consumer Behaviour Schifman & Kanuk

3.Consumer Behaviour Louden & Bitta

4.Consumer Behaviour Bennet & Kasarjian

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FOURTH SEMESTER
COURSE CODE: BBA –
Financial Management

Unit I Lecture-08

Introductory: Concept of Financial management, Finance functions, objectives of financial

management- Profitability vs. shareholder wealth maximization. Time value of Money-
Compounding & Discounting.

Unit II Lecture-08

Capital Structure Planning: capitalization Concept, basis of capitalization, consequences and

remedies of over and under capitalization. Determinants of Capital structure, Capital structure
theories.

Unit III Lecture-08

Management of Fixed Capital: Cost of Capital, Nature & Scope of Capital budgeting-payback
NPV, IRR and ARR methods and their practical applications. Analysis of risk & uncertainty.

Unit IV Lecture-08
Management of Working Capital: Concepts of working Capital, Approaches to the financing
of current Assets determining capital (with numerical problems) Management of different
components of working capital.

Unit V Lecture-08

Management of Earning: Concept & relevance of Dividend decision. Dividend Models-Water,

Gordons, MM Hypothesis.Dividend policy-determinants of dividend policy.

Suggested Books:

1.Financial Management S.N. Maheshwari

2.Financial Management Khan & Jain

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FOURTH SEMESTER
COURSE CODE: BBA –
Production Management

Unit I Lecture-08

Nature & Scope of Production Management, Functions of Production Management,

Production Systems, responsibilities of Production manager. Production Planning & Control
(PPC), Objectives of PPC.

Unit II Lecture-08

Types of manufacturing Systems: Intermitted & Continuous Systems etc., Product design &
development.

Unit III Lecture-08

Plant Location & Plant layout.

Unit IV Lecture-08
Materials Management & Inventory Control: Purchasing Economic lot quality/Economic
order quantity (EOR), Lead time, Rorder level. Brief of ABC analysis, Stock Keeping.

Unit V Lecture-08

Quality Control: Quality, Quality assurance, Quality Circles, TQM, JIT, Statistical Quality
Control.

Suggested Books:

1.Prodcution Operation management B.S. Goel

2.Production & Operation Management Buffa

3.Production & Operation Management S.N.Chany

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FOURTH SEMESTER
COURSE CODE: BBA –
Sales Management

Unit I Lecture-08

Sales Management:-Evolution of sales function, Objectives of sales management positions,

Functions of Sales executives, -Relation with other executives

Unit II Lecture-08

Sales Organization and relationship: Purpose of sales organization, Types of sales

organization structures, Sales department external relations, Distributive network relations.

Unit III Lecture-08

Salesmanship: Theories of personal selling, Types of Sales executives, Qualities of sales

executives

Prospecting, pre-approach and post- approach, - Organizing display, showroom & exhibition,

Unit IV Lecture-08

Distribution network Management, Types of Marketing Channels, Factors affecting the choice
of channel, Types of middleman and their characteristics, Concept of physical distribution
system

Unit V Lecture-08

Sales Force Management, Recruitment and Selection, Sales Training, Sales Compensation

Suggested Books:
1.Sales Management -Cundiff, Still, Govoni

2.Salesmanship & Publicity -Pradhan, Jakate, Mali

3.Sales Management -S.A. Chunawalla

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FOURTH SEMESTER
COURSE CODE: BBA –
Research Methodology

Unit I Lecture-08

Introduction – Meaning of Research; Objectives of Research; Types of Research; Research

Process; Research Problem formulation.

Unit II Lecture-08

The Design of Research-Research Design; Features of a Good design; Different Research

Designs ; Measurement in Research; Data types; Sources of Error.

Unit III Lecture-08

Sampling Design- Census & Sample Surveys; Steps in Sampling Design; Types of Sample
designs-Probability & Non Probability sampling.

Unit IV Lecture-08
Processing & Analysis of Data- Processing operations; problems in processing; types of
analysis Hypothesis Testing- Chi-square test, Z test, t-test, f-test.

Unit V Lecture-08

Presentation- Diagrams; graphs; chars. Report writing; Layout of Research report; Types of
Reports; Mechanism of writing a Research report; Precaution for writing report.

Reference Books:

1.Research Methodology C.R. Kothari

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FOURTH SEMESTER
COURSE CODE: BBA –

Operation Research
Unit I Lecture-08

Nature, Definition & characteristics of operations research, Methodology of DR, Models in

OR; OR & managerial Decision making, OR techniques.

Unit II Lecture-08

Linear programming: Introduction, Advantages of Linear, Programming, Applications

areas of Linear Programming. LPP-problem formulation, Graphic Method, Simplex Method
(including Big M method)

Unit III Lecture-08

Transportation-North West Corner Rule, matrix Minima & VAM Methods, Degenerating,
MODI Method. Assignment Problems

Unit IV Lecture-08

Decision making under Uncertainty-Criteria of Maximax, maximin, Maximax Regret, laplace

& Hurwinz. Decision making under Risk-Criteria of EMV & EOL, Decision Tree approach &
its applications.

Unit V Lecture-08

PERT & CPM-Introduction, Network Analysis, Time Estimates in Network Analysis, Critical
Path Method; Programme Evaluation & Review Technique.

Reference Books:

1.Operation Research V.K. Kapoor

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FIFTH SEMESTER
COURSE CODE: BBA –
Managerial Economics

Unit I Lecture-08

Nature and Scope: Nature and Scope of Managerial Economics, its relationship with other
subjects. Fundamental Economic Tools-Opportunity cost concept, Intermental concept,
Principle of time perspective, discounting principle and Equimarginal principle.

Unit II Lecture-08

Demand Analysis: Concept and importance of Demand & its determinants Income &
Substitution effects. Various Elasticities of demand, using Elasticities in managerial
decisions, revenue concepts, and relevance of demand forecasting and methods of demand
forecasting.

Unit III Lecture-08

Cost Concept : Various cost concepts and classification, Cost output relationship in short run
& long run cost curves). Economics and diseconomies of scale, Cost control and Cost
reduction, Indifferent curves.

Unit IV Lecture-08

Pricing: Pricing methods, Price and output decisions under different market structures-perfect
competition, Monopoly and Monopolistic Competition, Oligopoly.

Unit V Lecture-08

Profit Mgt & Inflation: Profit, Functions of profit, Profit maximization, Break Even analysis.
Elementary idea of Inflation.

Suggested Readings:

1.Varsney & Maheshwari :Managerial Economics

2.Mote Paul & Gupta : Managerial Economics : Concepts & Cases

3.D.N.Dwivedi : Managerial Economics

4.D.C.Huge : Managerial Economics

5.Peterson & Lewis : Managerial Economics

6.Trivedi : Managerial Economics

7.D.Gopalkrishnan : A Study of Managerial Economics

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FIFTH SEMESTER
COURSE CODE: BBA –
Entrepreneurship & Small Business Management

Objective: The objective of the course is to familarise the students with the basic concepts of
entrepreneurship.

Unit I Lecture-08

Name & Scope Role & Importance in Indian Economy, Theories of Entrepreneurship
,traits of entrepreneur, entrepreneurs Vs professional managers, problems faced by
entrepreneurs.

Unit II Lecture-08

Entrepreneurial Development Entrepreneurial Development, Significance and role

of environment infrastructural network, environmental analysis, E.D. programmes (EDP),
problems of EDP.

Unit III Lecture-08

Transportation-North West Corner Rule, matrix Minima & VAM Methods, Degenerating,
MODI Method. Assignment Problems Unit IV Project & Reports Search for business
idea, transformation of idea into reality: projects and classification. Identification of
projects, project design and network analysis, project appraisal plant layout.

Unit V Lecture-08
Small industry setup Types of organization-sole proprietorship, partnership, Joint Stock
Company, co-operative organization, their merits, limitations, suitability. Organizational
locations, steps in starting a small industry, incentives and subsidies available, export
possibilities.

Reference Books:

1.Entrepreneruship Development Vasant Desai

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FIFTH SEMESTER
COURSE CODE: BBA –
Income Tax

Objectives- It enables the student to know the basics of Income Tax and its implications.

Unit I Lecture-08

Basic Concept: Income, Agriculture Income, Casual Income, Assessment Year, Previous
Year, Gross Total Income, Total Income, Person, Tax Evasion, Avoidance and Tax Planning.

Unit II Lecture-08

Basis of Charge: Scope of Total Income, Residence and Tax Liability, Income which does not
form part of Total Income.

Unit III Lecture-08

Heads of Income: Income from Salaries, Income from House Properties.

Unit IV Lecture-08

Heads of Income: Profit and Gains of Business or Profession, Including Provisions relating to
specific business, Capital Gains, Income from other sources.

Unit V Lecture-08

Aggregation of Income, Set off and Carry forward of losses, deduction from gross total
Income.

Suggested Readings:

1. Mehrotra, H.C. Income Tax Law and Account

2. Prasad, Bhagwati Income Tax Law and Practice 3.Chandra Mahesh and Shukla D.C.
Income Tax Law and Practice

4. Agarwal, B.K. Income Tax

5. Jain, R.K. Income Tax

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FIFTH SEMESTER
COURSE CODE: BBA –
Cost and Management Accounting

Unit I Lecture-08

Introduction : Nature and Scope of Cost Accounting, Cost, concepts and Classification,
Methods and Techniques, Installation of Costing System.

Unit II Lecture-08

Accounting for Material, Labour and Overheads.

Unit III Lecture-08

Element of Cost, Assessment of Cost-Preparation of Cost Sheet and Statement of Cost.

Unit IV Lecture-08

Management Accounting – Meaning, Nature, Scope, Functions Relationship of Management

Accounting, Financial Accounting and Cost Accounting.

Unit V Lecture-08

Marginal Costing and Absorption Costing.

Suggested Readings:

1. Maheshwari S.N. : Advanced Problem and Solutions in Cost Accounting

2. Khan & Jain : Management Accounting

3. Gupta, S.P. : Management Accounting

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FIFTH SEMESTER
COURSE CODE: BBA –
Industrial Law

Unit I- Factory act 1948. Lecture-08

Unit II-Workmen compensation act 1923 Lecture-08

Unit III -Industrial dispute act 1947, Minimum wages act 1948 Lecture-08

Unit IV -Employee state insurance act 1948. Lecture-08

Unit V Employee provident fund act 1952 Lecture-08

Payment of gratuity act 1972.

Suggested Readings:

1 .Element of industrial law N D Kapoor

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
FIFTH SEMESTER
COURSE CODE: BBA –
Fundamentals of computers

Unit I Lecture-08

History of computing, Characteristics of computers, Limitations of computers, Basic

computer organization, Generations of computers.

Unit II Lecture-08

Input-Output Devices : Keyboard, Mouse, Light pen, touch screens, VDU, Scanners, MICR,
OCR, OMR, Printers and its type, Plotters, Microfilm, Microfiche, Voice Recognition and
Reponses Devices.

Unit III Lecture-08

Storage Devices : Primary and Secondary Storage devices- RAM, ROM, Cached Memory,
Registers, Storage Concept, Hard disk, Floppy disk, CD-ROM, Magnetic tapes and cartridges,
comparison of sequential and direct- Access devices.

Unit IV Lecture-08

Computer Software: Relationship between hardware and software, Computer languages-

Machine language Assembly language, High- level languages, Compliers & interpreters,
Characteristics of good language.

Unit V Lecture-08

Operating System & Internet : Definition and functions of O.S. Batch Processing,
Multipurpose, Multiprogramming, time sharing, On-line process, Real time process.
Introduction to window-98, Internet & its uses, terminology of internet, Browser, Search
engines, E-Mail, Video conferencing.

Reference Books:

1.Computer Fundamental Sinha, P.K.

2.Fundamentals of Computers Jain, V.K.

3.Operating System Godbole, G.B.

4.Window-98 Manual

5.Internet Leon & Leon

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
SIXTH SEMESTER
COURSE CODE: BBA –
International Trade

Unit I Lecture-08

Basics of international trade: Basics of international trade, international trade theories,

drivers of international trade, restraining forces, recent trends in world trade.

Unit II Lecture-08

Foreign trade & economic growth: Foreign trade & economic growth, balance of trade,
balance of payments, free trade, forms and restrictions.

Unit III Lecture-08

International economic institutions: International economic institutions, IMF, World Bank,

WTO (in brief), Regional economic groupings NAFTA, EU, ASEAN, SAARC.

Unit IV Lecture-08
Recent trends in India’s foreign trade: Recent trends in India’s foreign trade, institutional
frastructure for export promotion in India, projects & consultancy exports.

Unit V Lecture-08

India’s Trade Policy: India’s Trade policy, export assistance, marketing plan for exports.

Suggested Readings:

1. Varshney & Bhattacharya: International Marketing

 .BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)

DETAILED SYLLABUS
SIXTH SEMESTER
COURSE CODE: BBA –
Strategic Management & Business Policy

Unit I Lecture-08

Nature & importance of Business Policy, Development & Classification of Business Policy;

Mechanism or Policy making.

Unit II Lecture-08

Responsibilities & tasks of Top Management: objectives of Business Characteristics,

Classification, Types of objectives and their overall Hierarchy, Setting of objectives, Key
areas involved.

Unit III Lecture-08

Corporate Planning; Concept of long term planning, Strategic Planning, Nature, Process &
Importance.

Unit IV Lecture-08

Corporate Strategy: Concept, Components, Importance, and Strategy Formulation:

Concept, Process & Affecting Factors. Strategy Evaluation: Process, Criteria,
Environmental Analysis, Resource Analysis

Unit V Lecture-08

Concept of Synergy: Types, Evaluation of Synergy. Capability Profiles, Synergy as a

Component of Strategy & its relevance

Suggested Readings:

1. Peter F. Drucker Management Task & Responsibilities

2. Igor Ansoff Corporate Strategy

3. Gluek & Jaunch Corporate Strategy

4. Hatton & Hatton Strategic Management

5. Christian, Anderson, Bower Business Policy

6. McCarthy, IninChiello, Curran Business Policy & Strategy

7. Azhar Kazmi Business Policy

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
SIXTH SEMESTER
COURSE CODE: BBA –
Vat & Service

Unit I Lecture-08

Legislative background, Basic concept of VAT-white paper on VAT, Report of Empowered

Committee of State Finance Ministers, constitutional provisions, liability under VAT,
Importance Definition under VAT, Difference between Sales Tax System and VAT

Unit II Lecture-08

Computation(VAT Variants), Procedural aspects including registration, Rates of tax,

Assessment, Input Tax Credit, Filling of Returns, Refunds, Audit, Appeals, Revision and
Appearances.

Unit III Lecture-08

Appointment, jurisdiction and powers of authorities under VAT, Concept of VAT on

Services, Central Sales Tax; Goods and Service Tax.

Unit IV Lecture-08

Background, Statutory provisions, Taxable services, valuation, administrative mechanism and

registration under service tax, rate and computation of service tax.

Unit V Lecture-08

Assessment, levy, collection and payment of service tax, exemptions, CENVAT credit
for service tax, Filing of Returns, Appeals, Revisions.

Recommended Books:

1. Systematic Approach to Income Tax, Dr. Girish Ahuja and Dr. Ravi Gupta Bharat law
House.

2. Indirect Taxes law and Practice, V.S. Datey, Taxman

3. Income Tax, Dr. V.K. Singhania, Taxman

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
SIXTH SEMESTER
COURSE CODE: BBA –
Management Information System

Unit I Lecture-08

Management Information System( MIS): Concept & definition, Role of MIS, Process of Management,
MIS-A tool for management process, Impact of MIS, MIS & computers, MIS & the user, IMS- a
support to the Management.

Unit II Lecture-08

Planning & Decision making: The concept of corporate planning, Strategic planning, Type of
strategic, Tools of Planning, MIS- Business Planning; Decision making concepts, Methods, tools
and procedures, Organizational Decision making, MIS & Decision making concepts.

Unit III Lecture-08

Information & System: Information concepts, Information: A quality product classification of the
information, Methods of data & information collection, Value of information, MIS & System
concept, MIS & System analysis, Computer System design.

Unit IV Lecture-08

Development of MIS: Development of long rage plans of the MIS. Ascertaining the class of
information, determining the information requirement, Development and implementation of the MIS,
Management of quality in the MIS, organization for development of the MIS, MIS: the factors of
success and failure.

Unit V Lecture-08

Decision Support System (DSS): Concept and Philosophy, DSS: Deterministic Systems, Artificial
intelligence(AI) System, Knowledge based expert system(KBES), MIS & the role of DSS, Transaction
Processing System(TPS), Enterprise Management System(EMS), Enterprise Resource Planning
(ERP) System, Benefits of ERP, EMS & ERP

Reference Books:

1. Management Information System, Jawadekar W S

2. Managing with information, Kanter, Jerome

3. Management Information System, Louden & Louden

4. Information system for Modern Management, Murdick & Ross, R.claggetti

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)

DETAILED SYLLABUS
SIXTH SEMESTER
COURSE CODE: BBA –
AUDITING

Unit I Lecture-08

Introduction: Meaning and objectives of Auditing, Types of Audit, Internal Audit, Audit
Programme, Audit Notebook, Routine Checking and Test Checking.

Unit II Lecture-08

Internal Check System: Internal Control, audit Procedure: Vouching Verification of Assets
and Liabilities.

Unit III Lecture-08

Audit of Limited Companies: Company Auditor- Appointment, Powers, Duties and

Liabilities. Auditor’s Report and Audit Certificate.

Unit IV Lecture-08

Special Audit, Audit of Banking Companies, Audit of Insurance Companies, Audits of

Educational Institutions, Audit of Cooperative Societies, Efficiency Audit, Social Audit etc.

Unit V Lecture-08

Recent trends in Auditing: Nature and Significance of Cost Audit, Tax Audit, Management
Audit.

Suggested Books:

1. BK Basu An insight with Auditing

2. Kamal Gupta Contemporary Auditing

 BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)
DETAILED SYLLABUS
SIXTH SEMESTER
COURSE CODE: BBA –
Fundamental of E-Commerce

Unit I Lecture-08

E-Commerce: Introduction, meaning and concept; Needs and advantages of e-commerce;

Traditional commerce; Types of E- Commerce, Basic requirements of E-Commerce.

Unit II Lecture-08

Internet: Concept & evaluation, Characteristics of Internet: email, WWW. Ftp, telnet, Intranet
& Extranet, Limitation of internet, Hardware & Software requirement of Internet, searches
Engines.

Unit III Lecture-08

Electronic Payment Systems: E-Cash, e-cheque, credit cards, debit cards, smart cards, E-
Banking, Manufacturing information systems.

Unit IV Lecture-08

EDI introduction, networking infrastructure of EDI, Functions & Components of EDI File
types of EDI.

Unit V Lecture-08

Security issues of e-commerce: Firewall, E-locking, Encryption; Cyber laws- aims salient
provisions; PKI (Public key infrastructure)

Reference Books:

1. Frontiers of E-Commerce Ravi Kalkota, TMH

2. O, Brien J Management Information System, TMH

3. Oberoi, Sundeep E-Security and You, TMH

4.Young, Margret Levine The complete reference to Internet, TMH