Bachelor of Business Administration (B.B.A.) : Course Curriculum
Bachelor of Business Administration (B.B.A.) : Course Curriculum
B.B.A. – Semester I
Theory Practical
B.B.A. – Semester II
Theory Practical
Theory Practical
B.B.A. – Semester IV
Paper Paper Name Scheme of Marks
Theory Practical
BBA-406 Summer Training Presentation and Viva-Voce --- 100 --- 100
B.B.A. – Semester V
Theory Practical
B.B.A. – Semester VI
Paper Paper Name Scheme of Marks
Theory Practical
B.B.A. – Semester I
BBA-101: Business Economics
1. Introduction to Business Economics: Nature and Scope of Business Economics, its relationship
with other subjects. Fundamental Economic Tools-Opportunity cost concept, Incremental concept,
Principle of time perspective, discounting principle and Equi-marginal principle.
2. Demand Analysis: Concept of Demand & its determinants. Price, Income & Substitution effects,
Elasticity of demand: meaning, types, measurement and significance in managerial decisions,
Revenue concepts, Concept of demand forecasting and methods of demand forecasting.
3. Production and Cost Analysis: Meaning, Production function, Law of variable proportion and laws
of return to scale, Various cost concepts and classification, Cost output relationship in short run &
long run, Cost curves, Economics and diseconomies of scale.
4. Pricing: Nature of market, Types of markets and their characteristics, Pricing under different
market structures–Perfect, Monopoly, Oligopoly and Monopolistic competition, Price discrimination
under monopoly competition.
5. Profit Management & Inflation: Profit, Functions of profit, Profit maximization, Break even analysis.
Elementary idea of Inflation.
Suggested Books:
1. Varsney & Maheshwari,anagerial 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
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester I
BBA-102: Basic Accounting
2. Accounting equation, Dual aspect of accounting, Types of accounts, Rules of debit & credit,
Preparation of Journal and Cash book including banking transactions, Ledger and Trial balance,
Subsidiary books of accounts.
5. Issue of shares and debentures, Issue of bonus shares and right issue, Redemption of preference
shares and debentures.
Suggested Books:
1. Agarwal 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
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester I
BBA-103: Business Statistics
1. Introduction: Concept, features, significance & limitations of statistics, Types of data, Classification
& Tabulation, Frequency distribution & graphical representation.
2. Measures of Central Tendency (Mean, Median, Mode), Measures of Variation (Range, Quartile
Deviation, Mean Deviation and Standard Deviation), Significance & properties of a good measure
of variation, Measures of Skewness & Kurtosis.
3. Correlation and Regression: Meaning and types of correlation, Simple correlation, Scatter diagram
method, Karl Pearson’s Coefficient of correlation, Significance of correlation, Regression concept,
Regression lines, Regression equations and Regression coefficient.
4. Probability: Concept, Events, Addition Law, Conditional Probability, Multiplication Law & Baye’s
theorem [Simple numerical]. Probability Distribution: Binomial, Poisson and Normal.
5. Sampling: Method of sampling, Sampling and non-sampling errors, Test of hypothesis, Type-I and
Type-II Errors, Large sample tests.
Suggested Books:
1. Gupta, S.P. & Gupta, M.P., Business Statistics
2. Levin, R.I., Statistics for Management
3. Feud, J.E., Modern Elementary Statistics
4. Elhance, D.N., Fundamentals of Statistics
5. Gupta, C.B., Introduction of Statistical Methods
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester I
BBA-104: Principles of Management
2. Planning: Concept, objectives, nature, importance and limitations of planning, planning process
Concept of Decision Making and its Importance, forms, techniques and process.
4. Directing: Concept, principles & aspects of directing, Concept and types of Coordination, Concept
of leadership, Supervision, Motivation and Communication.
Suggested Books:
1. Pagare Dinkar, Principles of Management
2. Prasad L.M., Principles and Practice of Management
3. Satya Narayan and Raw VSP, Principles and Practice of Management
4. Srivastava and Chunawalla, Management Principles and Practice
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester I
BBA-105: Business Ethics
1. Introduction: Concept and nature of ethics; ethics, values and behaviour; development of ethics,
relevance of ethics and values in business, Arguments against business ethics.
2. Work life in Indian Philosophy: Indian ethos for work life, Indian values for the work place, Work-
life balance, Ethos of Vadanta in management, Hierarchism as an organizational value.
3. Relationship between Ethics & Corporate Excellence, Corporate Mission Statement, Code of
Ethics, Organizational Culture, TQM.
Suggested Books:
1. Koltar Philip, Marketing Management
2. Kaur Tripat, Values & Ethics in Management, Galgotia Publishers.
3. Chakraborty S.K., Human values for Managers
4. McCarthy, F.J., Basic Marketing
5. Chakraborty S.K., Ethics in Management: A Vedantic Perspective, Oxford University Press.
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester I
BBA-106: Computer Applications
4. Computer software system, software development process, file design & Report design, Data files
types, Master & Transaction file. Data Hierarchy & data file structure, Use of files in Programming.
5. Relevance of Data base management system, data base manager, data communication,
networking, LAN & WAN, Real Time Sharing, On line & off line processing.
Suggested Books:
1. P. K. Sinha & P.Sinha, Computer Fundamentals, BPB Publication
2. V. Rajaraman, Computer Fundamentals, PHI
3. Tannenbaum, Computer Applications and Networks
4. ‘O’ Brien, Management Information Systems
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester II
BBA-201: Organization Behaviour
1. Introduction: Nature and scope of OB, Challenges and opportunities for OB, Organization Goals,
Models of OB, Impact of Global and Cultural diversity on OB.
2. Individual Behavior: concept, Personality, Perception and its role in individual decision making,
Learning, Motivation, Hierarchy of needs theory, Theory X and Y, Motivation-Hygine theory,
Vroom’s expectancy theory.
4. 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.
Suggested Books:
1. Bennis, W.G., Organisation Development
2. Breech Islwar, Oragnaistion-The Framework of Management
3. Dayal, Keith, Organisational Development
4. Sharma, R.A., Organisational Theory and Behavior
5. Prasad, L.M., Organisational Behavior
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester II
BBA-202: Business Finance
2. Investment Decisions: Capital Budgeting-Payback, NPV, IRR and ARR methods and their
practical applications.
4. Dividend Decision: Concept & relevance of dividend decision, Dividend Models-Walter’s, Gordon’s
and MM Hypothesis, Dividend policy-determinants of dividend policy.
Suggested Books:
1. Maheshwari S.N., Financial Management
2. Khan and Jain, Financial Management
3. Singh H.K., Business Finance
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester II
BBA-203: Human Resource Development
1. HRD: Concept, importance, benefits and its distinction from HRM, focus of HRD System, Structure
of HRD System, Role of HRD manpower. Management Development: Concept, need,
management development methods.
2. Potential Appraisal: Concept, need, objectives, methods and Obstacles. Training: Meaning, role,
assessing needs for training, organizing training programmes, training methods, evaluation of
training.
3. Job Enrichment: Concept, principles, steps for job enrichment, hurdles in job enrichment, making
job enrichment effective, job and work redesign.
4. Quality Circles: Concept, structure, training in quality circle, problem solving techniques, role of
management, trade union and workers, quality circles in India.
Suggested Books:
1. Dipak Kumar Bhattacharya,Human Resource Management
2. Arun Monappa, Managing Human Resource
3. P.Subba Rao, Essential of HRM and Industrial Relations
4. C.B. Memoria, Personnel Management
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester II
BBA-204: Marketing Theory and Practices
1. Introduction to Marketing: Definition, nature, scope & importance of Marketing Management, Core
concepts of marketing: selling concept, production concept, modern marketing concept, societal
marketing.
3. Marketing Mix: Product – Product Mix, New Product development, types of product, Product life
cycle, Branding and packaging. Distribution – Concept, importance, different types of distribution
channels.
4. Marketing Mix: Price – Meaning, objective, factors influencing pricing, methods of pricing.
Promotion – Promotional mix, tools, objectives, media selection & management.
5. Marketing Research: Importance, Process & Scope. Marketing Information System: Meaning,
Importance and Scope. Consumer Behaviour: Concept, Importance and factors influencing
consumer Behaviour.
Suggested Books:
1. Philip Kotlar, Marketing Mgt. (PHI)
2. Etzet, Walker, Stanton, Marketing
3. Rajan Saxena, Marketing Management
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester II
BBA-205: Business Mathematics
1. Matrix: Introduction, Square Matrix, Row Matrix, Column Matrix, Diagonal Matrix, Identity Matrix,
Addition, Subtraction & Multiplication of Matrix, Use of Matrix in Business, Mathematical Induction.
2. Inverse of Matrix, Rank of Matrix, Solution to a system of equation by the ad-joint matrix methods
& Guassian Elimination Method.
4. 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.
Suggested Books:
1. Mehta & Madnani, Mathematics for Economics
2. Mongia, Mathematics for Economics
3. Zamiruddin, Business Mathematics
4. Raghavachari, Mathematics for Management
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
2. Cost Accounting: Nature and Scope of Cost Accounting, Cost concepts and classifications,
Methods and Techniques, Installation of a Costing System.
4. Product Costing: Single unit costing-preparation of cost sheet, Process costing, Contract costing
(Elementary numerical problems).
Suggested Books:
1. Maheshwari S.N., Advanced Problem and Solutions in Cost Accounting
2. Khan & Jain, Management Accounting
3. Gupta, S.P., Management Accounting
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
1. The Indian Contract Act 1872: Scope of the Act, Essential of A Valid Contract, Agreement,
Performance of Contracts, Breach of Contract & Remedies, Quasi-Contracts.
2. The Companies Act, 1956: Nature and Type of Companies, Formation of Companies,
Memorandum and Articles of Association, Prospectus, Share capital, Membership, Meetings.
Winding-Up.
3. The Sale of Good Act, 1930: Formation of Contract, Conditions & Warranties, Rights of an Unpaid
Seller, Performance of the Contract of Sale.
4. The Negotiable Instruments Act, 1881: Nature and Types of negotiable instruments, Negotiation
and Assignment, Holder-in-Due Course, Dishonour and Discharge of Negotiable Instrument.
Arbitration.
5. Indian Partnership Act, 1930: Nature and Formation of Partnership, Registration of Firm, Rights
and Duties of the Firm, Dissolution of the Firm.
Suggested Books:
1. Avatar Singh, Company Law
2. Khergamwalla, JS, The Negotiable Instrument Act
3. Ramaya A, A Guide to Companies Act
4. Tuteja SK, Business Law for Managers
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
2. Economic Systems: Capitalism, Socialism, Communism, Mixed Economy-Public Sector & Private
Sector.
3. Industrial Policy-Its historical perspective (In brief); New industrial policy of India, Socio-economic
implications of Liberalization, Privatization and Globalization.
4. Role of Government in Regulation and Development of Business; Monetary and Fiscal Policy;
EXIM Policy, FEMA.
Suggested Books:
1. Francis Cherunilum, Business Environment
2. K.Aswathapa, Business Environment
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
1. Introduction: Nature & importance of Business Policy, Development & Classification of Business
Policy; Mechanism of policy making.
3. Corporate Planning; Concept of long term planning, Strategic Planning, Nature, Process &
Importance.
Suggested Book:
1. Gluek & Jaunch, Corporate Strategy
2. Hatton & Hatton, Strategic Management
3. Christian, Anderson, Bower Business Policy
4. McCarthy, IninChiello, Curran Business Policy & Strategy
5. Azhar Kazmi, Business Policy
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
4. 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, Letter and Application.
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
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
1. Introduction to Information Systems: Definition & Characteristics, need to having IS, evolution of
IS, key components of IS, Types of Information, Role of Information in Decision-Making, impact of
IS on different levels of management.
3. Developing Information Systems: Analysis & Design of Information Systems: Implementation &
Evaluation, Pitfalls in MIS Development.
Suggested Books:
1. Jawadekar W S, Management Information System
2. Kanter, Jerome, Managing with Information
3. Louden & Louden, Management Information System
4. Murdick & Ross, Information System for Modern Management,
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester IV
BBA-401: Company Law
5. Majority Powers and minority rights, Prevention of oppression and mismanagement, winding up of
companies, its Kinds and Conduct.
Suggested Books:
1. Grower L.C.B., Principles of Modern Company Law
2. Ramaiya A., Guide to the Companies Act
3. Singh, Avtar, Company Law
4. Kuchhal, S.C., Modern Indian Company Law
5. Kapoor, N.D., Company Law
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester IV
BBA-402: Research Methodology
3. Sampling Design: Census & Sample Surveys; Steps in Sampling Design; Types of Sample
designs-Probability & Non Probability sampling.
4. Processing & Analysis of Data: Processing operations; problems in processing; types of analysis,
Hypothesis Testing: Chi-square test, Z-test, t-test, F-test.
5. Presentation: Diagrams; graphs; chars. Report writing; Layout of Research report; Types of
Reports; Mechanism of writing a Research report; Precautions for writing report.
Suggested Books:
1. C.R. Kothari, Research Methodology
2. Banerjee S. and Roy Ramendu, Fundamentals of Research Methodology
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester IV
BBA-403: Specialized Accounting
4. Accounts related to Hire Purchase and Installment payment transactions, Royalty Accounts
Suggested Books:
1. Agarwal, 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 & Naranag, Advanced Accounts
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester IV
BBA-404: Consumer Behaviour
1. Introduction: Concept, importance and scope of CB, need for studying CB, Consumer research
process.
2. CB models: Economic model, Psycho-analytic model, Sociological model, Howard & Seth model,
Nicosia model, Engel-Kollat-Blackwell model.
4. Influences & Consumer Decision making: Family, reference group, personal, social and cultural
influence on CB, Consumer Decision making process, Consumer Communication process,
consumer satisfaction.
Suggested Books:
1. Suja. R. Nair, Consumer Behaviour in Indian Perspective
2. Schifman & Kanuk, Consumer Behaviour
3. Louden & Bitta, Consumer Behaviour
4. Bennet & Kasarji, Consumer Behaviour
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester IV
BBA-405: Indian Economy
1. Meaning of Economy, Economic growth & development, Major Characteristics of India Economy,
Concepts of Human development, Factors affecting economic development.
3. Economic planning in India; Planning commission, Critical evaluation of current Five Year Plan.
4. Problems and prospects of Indian Agriculture, agriculture development during plan period.
Position, Problems and Prospects of Large Scale Industries. (Iron, Steel, Sugar, Cotton and
Textile).
5. Service and Entrepreneurial Sector, role of Commercial Bank and Financial Institutions, Role of
Small Scale Industries in Indian Economy.
Suggested Books:
1. Dutt and Sundharam, Indian Economy
2. Mishra and Puri, Indian Economy
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester V
BBA-501: Income Tax
1. Indian Income Tax Act, 1961: Basic Concepts - Income, Agriculture Income, Casual Income,
Assessment Year, Previous Year, Gross Total Income, Total Income, Person, Tax Evasion, Tax
Avoidance.
2. Basis of Charge: Scope of Total Income, Residence and Tax Liability, Income which does not
form part of Total Income.
4. Heads of Income: Profit and Gains of Business or Profession, Capital Gains, Income from other
sources.
5. Aggregation of Income, Set off and Carry forward of losses, deductions from gross total Income,
Computation of total Income and Tax liability.
Suggested Books:
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
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester V
BBA-502: Production Management
2. Types of manufacturing systems: Intermitted & Continuous Systems etc., Product design &
development.
4. Materials Management & Inventory Control: Purchasing Economic lot quality/Economic order
quantity (EOQ), Lead time, Re-order level, ABC analysis, Stock Keeping.
5. Quality Control: Quality, Quality assurance, Quality Circles, TQM, JIT, Statistical Quality Control.
Suggested Books:
1. B.S. Goel, Production & Operation management
2. S.N.Chany, Production & Operation Management
3. Aswathapa, Production & Operation Management
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester V
BBA-503: Entrepreneurship and Small Business Management
3. Business Idea: Search for business idea, transformation of idea into reality projects, Identification
of projects, project design and network analysis, project appraisal, plant layout.
4. Small Business: Definitions, benefits & opportunities of small business ownership, Strategic
Planning and its steps for small business, Incentives and subsidies available to small business,
export possibilities for small business.
5. Steps for starting a small business: Selection of product and form of ownership, Preparation of
project report, Registration as SSI, Power connection, obtaining license, compliance under
Factories Act, Arrangement of finances, Presentation of Project Report.
Suggested Books:
1. Vasant Desai, Entrepreneruship Development
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester V
BBA-504: Sales Management
2. Sales Organization and Relationship: Purpose of sales organization, Types of sales organization
structures, Sales department external relations, Distributive network relations.
4. Distribution Network Management: Types of Marketing Channels, Factors affecting the choice of
channel, Types of middleman and their characteristics, Concept of physical distribution system.
5. Sales Force Management: Recruitment and Selection, Sales Training, Sales Compensation.
Suggested Books:
1. Cundiff, Still, Govoni, Sales Management
2. Pradhan, Jakate, Mali, Salesmanship & Publicity
3. S.A. Chunawalla, Sales Management
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester V
BBA-505: Industrial Law
1. Factories Act 1948: Objectives, Definition of factory provision regarding health, safety working
hours, holidays, annual leave with pay, working hours of adults, general schemes important terms
and provisions regarding hazardous process, provisions regarding welfare employment of women,
employment of young person penalties, procedure, offers and special provisions, miscellaneous.
2. Industrial disputes act 1947: Defining industry & Industrial dispute, need and objective of the act,
procedure and machinery for settlement, strikes and lockout, layoff & retrenchment, provisions &
penalties.
3. Payment of Bonus Act 1965: Objective, definition, application, exception, meaning of bonus,
abolition of bonus, restoration of minimum bonus, eligibility and disqualification of bonus,
determining bonus, calculation of gross profit, determination of available allocation special
provisions, payment of bonus, inspector, penalties and procedure & miscellaneous.
4. Standing Orders Act 1946: Objective, scope, application, importance, definition, procedure for
submission of draft, procedure for appeals, registration, certification, posting, duration and
modification of standing orders, payment of subsistence allowance, penalties and procedure &
miscellaneous.
General Provisions of Workmen compensation act 1923.
5. General Provisions of Minimum Wages Act, 1948; and Payment of Gratuity Act 1972.
Suggested Books:
1. Kapoor N.D., Mercantile Law
1. Kapoor N.D., Industrial Law
3. Chawla R.C., Industrial Law
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester V
BBA-506: Company Accounts
1. Joint Stock Companies: Its types and share capital, Issue, Forfeiture and Re-issue of shares,
Redemption of preference shares, Issue and Redemption of Debenture.
3. Accounting for Amalgamation of companies as per Accounting Standard 14, Accounting for
Internal reconstruction.
Suggested Books:
1. Gupta R.L. Radhaswamy M, Company Accounts
2. Maheshwari, S.N., Corporate Accounting
3. Monga J.R., Ahuja, Girish, and Sehgal Ashok, Financial Accounting
4. Shukla, M.C., Grewal T.s. and Gupta, S.C. Advanced Accounts
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester VI
BBA-601: Operations Research
3. Transportation Problems: North West Corner Rule, Least Cost Method and VAM; Degeneracy in
Transportation problem, MODI Method for optimal solution of Transportation problem; Assignment
Problems and Hangarian Method.
4. 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.
5. CPM and PERT: Introduction, Network Analysis, Time Estimates in Network Analysis, Critical Path
Method; Programme Evaluation & Review Technique.
Suggested Books:
1. Kapoor V.K., Operations Research
2. Tulsian P.C., Problems in Operations Research
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester VI
BBA-602: Goods and Services Tax
1.Introduction : Constitutional framework of Indirect Taxes before GST (Taxation Powers of Union &
State Government); Concept of VAT: Meaning, Variants and Methods; Major Defects in the structure
of Indirect Taxes prior to GST; Overview of GST ; Structure of GST ( SGST, CGST, UTGST & IGST);
GST Council.
2.Supply of Goods and Services - Definition of supply; Place of Supply: Intra-State and Inter-State
supply; Composite and Mixed supply; Import and Export; Supplies of goods and services liable to be
reverse charged; Time of supply; Nil rated supplies, Zero rated supplies, Exempted supplies & Non-
GST supplies.
3.Registration and Documentation: (A) Registration-Persons liable to registration; Compulsory
registration; Procedure of Registration; Exemption from Registration; Composition Scheme.
(B) Documentation- Tax Invoice; Bill of Supply; Receipt Voucher; Payment Voucher; Refund Voucher;
Debit Note; Credit Note.
4.Input Tax Credit: Introduction, Concept of Input Service Distributor, Legal Formalities for an ISD,
Distribution of Credit, Claiming Input Tax Credit for inputs goods, Claiming Input Tax Credit for Capital
Goods
Returns: GSTR 1 and GSTR 2, Monthly / Quarterly Return, Annual Return; Time and procedure of
filing of Returns.
5.E-Way Bill: Introduction, Preparation of E-Way Bill, Important Points for Transporter
GST Portal: Introduction, GST Eco-system, GST Suvidha Provider (GSP), Uploading Invoices
Payment of Tax- (a) Through Input Tax Credit (b) By cash/bank after generation of online Challan.
Suggested Books:
1. Anandaday Mishra, GST Law & Procedure, Taxman.
2. Goods and Service Tax Acts.
3. Relevant Goods and Services Tax Rules. Nitya Tax Associates Basics of GST Taxman
4. Publication on GST by the Institute of Chartered Accountants of India (www.icai.org)
5. Publication on GST by the Central Board of Excise and Customs (www.cbec.org).
6. Nitya Tax Associates Basics of GST Taxman
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester VI
BBA-603: Auditing
1. Introduction: Meaning and objectives of Auditing, Types of Audit, Internal Audit, Audit Programme,
Audit Notebook, Routine Checking and Test Checking.
2. Internal Check System: Internal Control, Audit Procedure: Vouching, Verification of Assets and
Liabilities.
3. Audit of Limited Companies: Company Auditor - Appointment, Powers, Duties and Liabilities.
Auditor’s Report and Audit Certificate.
4. Special Audit: Audit of Banking Companies, Audit of Insurance Companies, Audits of Educational
Institutions, Audit of Cooperative Societies, Efficiency Audit, Social Audit etc.
5. Recent trends in Auditing: Nature and Significance of Cost Audit, Tax Audit, Management Audit.
Suggested Books:
1. Basu B.K., An insight with Auditing
2. Gupta Kamal, Contemporary Auditing
COURSE CURRICULUM
Bachelor of Business Administration (B.B.A.)
VBS Purvanchal University, Jaunpur – 222003 (U.P)
B.B.A. – Semester VI
BBA-604: International Trade
2. Foreign trade: Foreign trade & economic growth, balance of trade, balance of payments, free
trade, forms and restrictions.
3. International economic institutions: IMF, World Bank, WTO (in brief), Regional economic
groupings - NAFTA, EU, ASEAN, SAARC.
4. India’s foreign trade: Recent trends in India’s foreign trade, institutional infrastructure for export
promotion in India, projects & consultancy exports.
5. Trade Policy: India’s Trade policy, export assistance, marketing plan for exports.
Suggested Books:
1. Varshney & Bhattacharya, International Marketing