BHARATHIDASAN UNIVERSITY TIRUCHIRAPPALLI - 620 024

B.B.A. – BUSINESS ADMINISTRATION

CHOICE BASED CREDIT SYSTEM
LEARNING OUTCOMES BASED CURRICULUM FRAMEWORK (CBCS - LOCF)
(Applicable to the candidates admitted from the academic year 2022-2023 onwards)

Se Part Courses Title Ins. Credits Exam. Maximum Marks

m. Hrs. Hours
Int. Ext. Total
I I Language Course - 1 6 3 3 25 75 100
(Tamil $/Other
Languages +#)
II English Course-I 6 3 3 25 75 100
III Core Course – I (CC) Introduction to 6 5 3 25 75 100
Management
Core Course-II (CC) Fundamentals of 6 5 3 25 75 100
Accounting
First Allied Course-I Managerial Economics 4 3 3 25 75 100
(AC)
IV Value Education Value Education 2 2 3 25 75 100
Total 30 21 600
II I Language Course - 1I 6 3 3 25 75 100
(Tamil $/Other
Languages +#)
II English Course-II 6 3 3 25 75 100
III Core Course – III (CC) Marketing 6 5 3 25 75 100
Management
Core Course-IV (CC) Business Mathematics 6 5 3 25 75 100
and Statistics
First Allied Course-II Business Environment 4 3 3 25 75 100
(AC)
IV Environmental Studies Environmental Studies 2 2 3 25 75 100
Total 30 21 600

$ For those who studied Tamil upto 10th +2 (Regular Stream)

+ Syllabus for other Languages should be on par with Tamil at degree level

# Those who studied Tamil upto 10th +2 but opt for other languages in degree level under Part I
should study special Tamil in Part IV

* Extension Activities shall be out side instruction hours.

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 SUMMARY OF CURRICULUM STRUCTURE OF UG PROGRAMMES – ARTS

Sl. No. Part Types of the Courses No. of No. of Marks

Courses Credits
1. I Language Courses 4 12 400
2. II English Courses 4 12 400
3. Core Courses 15 75 1500
4. III Allied Courses I & II 4 12 400
5. Major Based Elective Courses 2 10 200
6. Project 1 3 100
7. Non Major Elective Courses 2 4 200
8. Skill Based Elective Courses 2 4 200
9. IV Soft Skills Development 1 2 100
10. Value Education 1 2 100
11. Environmental Science 1 2 100
12. V Gender Studies 1 1 100
13. Extension Activities 1 1 ---
14. Total 39 140 3800

PROGRAMME OBJECTIVES:

 To provide knowledge regarding the basic concepts, principles and functions of management.
 To develop business and entrepreneurial aptitude among the students.
 Identify and analyze relevant factors that influence decision-making in business.
 Develop viable alternatives and make effective decisions in an international business context.
 Effectively address important international and multicultural issues that impact business.

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PROGRAMME OUTCOMES:

 Have a broad body of knowledge in business management concepts, current practices in a global
business environment and emerging technologies to support, sustain and innovate business.
 Attain problem solving, decision making and critical thinking skills to provide viable solutions for
business problems.
 Appreciate diversity to communicate effectively in international and cross-cultural contexts, and
facilitate collaborative professional partnerships.
 Have the ability to work and collaborate as a team member and contribute to achieve team goals.
 Recognize, explain and illustrate the importance of ethical conduct and resolve ethical issues in
business.

PROGRAMME SPECIFIC OUTCOMES:

 Acquire adequate knowledge through principles, theory and models of business management,
Accounting, Marketing, Finance and Human Resource.
 Demonstrate proficiency for Business Communication for effective and professional business
management.
 Analyze and comprehend the applicability of management principles in solving complex business
issues.
 Develop entrepreneurial skills to become an entrepreneur.
 Comprehend the applicability of management principles in the situations pertaining to global
business world.

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 First Year CORE COURSE-I Semester-I
INTRODUCTION TO
MANAGEMENT
Code: (Theory) Credit:5

OBJECTIVES:

 To develop competencies and knowledge of students to become effective

managementprofessionals.
 To help them acquire the skills needed to become a successful manager.
 To impart knowledge on contemporary issues and challenges in the field of management.

UNIT-I:

Definition and Meaning of Management – Nature of Management – Distinction between

Administration and Management – Importance of Management – Management as a science, art or
profession – Levels of Management – Scope of Management – Functions of Management -Role of
a Manager – Contribution to Management thought by F.W. Taylor and Henry Fayol.

UNIT-II:

Meaning- Nature – Importance – Limitations of Planning – Steps to make Planning effective – Process of
Planning – Methods of Planning – Objectives, Policies – Kinds of Policies – Strategies – Types of Strategies,
Procedures, Rules, Programmes, Budget – Meaning and Definition of Decision Making – Characteristics and
Importance of Decision Making – Problems in Decision Making – Guidelines for effective Decision Making –
Process of Decision Making – Types of Decision – Techniques of Decision Making

UNIT-III:

Meaning – Importance and Process of Organization – Principles of Organization – Types of

Organization – Line, Line and Staff Organization, Functional Organization, Committee
Organization, Project Organization and Matrix Organization – Direction – Concept – Elements of
Directing – Principles of Direction – Process of Directing.

UNIT-IV:

Delegation – Elements and Types of Delegation – Principles of Delegation – Obstacles to

Delegation – Centralization – Merits and Demerits – Decentralization - Merits and Demerits –
Distinction between Delegation and Decentralization – Centralization Vs Decentralization.

UNIT-V:

Meaning – Nature and Importance of Control – Problems in Control – Process of Control –

Techniques of Control – Co-ordination - Nature and importance of Co-ordination – Problems in
Co- ordination – Principles of Co-ordination – Techniques of Co-ordination.

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UNIT-VI – CURRENT CONTORS ( For Continuous Internal Assessment only):

Contemporary development related to -Expert Talk, Role Play, Group Discussion, Management
Games and Webinar/Seminar

TEXT BOOK :

1. Principles and Practice of Management – L.M. PRASAD, Sultan Chand & Sons, 2020 Edition.
2. Management Principles – T.RAMASAMY, Himalaya Publishing House, 2019 Edition

REFERENCE:
1. Business Management – DINKAR PAGARE, Sultan Chand & Sons, 2018 Edition
2. Principles of Management – P.C TRIPATHI AND P.N REDDY, Tata Mcgraw Hill
EducationPrivate Limited,2021 Edition
3. Principles of Management – J.JAYASANKAR, Margham Publications,2018 Edition

E - RESOURCES:
1. https://www.mbaknol.com/management-concepts/planning-definition-and-its-features/
2. https://www.lucidchart.com/blog/types-of-organizational-structures
3. https://theinvestorsbook.com/techniques-of-controlling.html
COURSE OUTCOME: On the successful completion of the course, student will be able to

 Examine and explain the management evolution and how it will affect future managers.
 Enhance their managerial abilities and professional skills.
 Develop and make the students to know the organization hierarchy; authority and
responsibilityrelationships associated with the different levels of Management.
 Understand the complexities associated with management of human resources in the
organizations and integrate the learning in handling these complexities.
 Apply the knowledge about management in the real life business situation.

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 First Year CORE COURSE-II Semester-I
FUNDAMENTALS OF ACCOUNTING
Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To enable learners understand the fundamental concepts of Accounting

 To give them a basic knowledge of accounting principles
 Identify events that need to be recorded in the accounting records

UNIT – I:

Definition of Account – Nature of Accounting – Accounting Concepts and Postulates - Double

EntryVs single entry –Books of Accounts

UNIT – II:

Journal – Ledger - Subsidiary Books - Trial Balance.

UNIT – III:

Rectification of Errors – Meaning – Kinds of Accounting Errors and Methods.(Theory Only) - Bank
Reconciliation Statement (BRS) - Final Accounts of Sole Trader – trading, Profit and Loss Account
and Balance Sheet with simple adjustments.

UNIT – IV:

Methods of Depreciation –Straight Line Method, Written Down Value Method and Annuity
Method.

UNIT – V:

Capital and Revenue – Accounts of Non-trading organizations - Income and Expenditure Account –
Receipts and Payments Account.

(Theory 40% and Problems 60%)

UNIT – VI CURRENT CONTOURS (for Continuous Internal Assessment only):

Cotemporary development related to acquaint students with the accounting concepts, tools and
techniques influencing business organizations.

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TEXT BOOK:

1. Advanced Accountancy Vol. 1Principles of Accounting (Including GST) – S.P.JAIN,

K.L.NARANG,SIMMI AGRAWAL, MONIKA SEHGAL Kalyani Publishers. 2021 Edition.
2. Advanced Accountancy – M.C.SHUKLA, T.S.GREWAL & S.C.GUPTA Sultan Chand & Sons.
2018Edition

REFERENCE:

1. Advanced Accountancy – R.L.GUPTA & RADHASAMY. Sultan Chand & Sons, 2022 Edition.
2. Financial Accounting - S Thothadri and S. Nafeesa ,McGraw Hill, 2018 Edition.
3. Financial Accounting - Hanif M, Mukharjee, Mcgraw-Hill Education India Pvt.Ltd - New Delhi,
2015 Edition.

E - RESOURCES:

1. https://www.tutorialspoint.com/financial_accounting/financial_nontrading_accounts.htm
2. https://cbseworld.weebly.com/uploads/2/8/1/5/28152469/lesson8.pdf
3. http://gbpssi.in/admin/coursepack/MBR517Lect02.pdf

COURSE OUTCOME: On the successful completion of the course, student will be able to

 Identify events that need to be recorded in the accounting records

 Describe the need for adjustments while preparing the financial statements;
 To facilitate them to prepare final Accounts of business and non-trading concerns.
 Recognize circumstances providing for increased exposure to errors and frauds
 Along with the methods of depreciation, the accounts to be prepared by non-trading concerns.

***

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 First Year FIRST ALLIED COURSE- I Semester-I
MANAGERIAL ECONOMICS
Code: (Theory) Credit: 3

OBJECTIVES:

 To understand the application of managerial economics in managerial decision making

analysis.
 To stress the need and relevance of studying Economical analysis at the postgraduate Level.
 To identify the market structure and price determination at different market conditions.

UNIT- I:

Nature and scope of managerial economics-definition of economics-important concepts of

Economics - relationship between micro, macro, managerial economics

UNIT-II:

Objectives of business firms–Profit Maximization-Social responsibilities-Demand analysis– Law

of Demand- Elasticity of demand.

UNIT-III:

Production function- Factors of production- Law of diminishing returns and Law of variable
proportions. Cost and Revenue Curves–Break-even-point(BEP)analysis.

UNIT-IV:

Market structure and prices-Pricing under Perfect Competition- Pricing under Monopoly- Price
discrimination – Pricing under Monopolistic competition- Oligopoly.

UNIT-V:

Profit-Theories and concepts- Government and Business-Performance of public enterprises in

India and pricing in public utilities.

UNIT-VI CURRENT CONTOURS (for Continuous Internal Assessment only):

Contemporary development related to the course in setting firm’s pricing strategies; Perceptual
mapping of a firms demand force and market force. To analyze the government’s performance
through the economic indicators.

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TEXT BOOKS:

1. Managerial Economics Dominick Salvotore, Oxford Publishers 2e, 2016 Edition.

2. Managerial Economics Geethika, Ghosh&Choudhury McGraw Hill 2/e, 2011 Edition.

REFERENCE:

1. Managerial Economics R. Panneerselvam, P. Sivasankaran, P. SenthilkumarCengage 2015

Edition
2. Managerial Economics H.L Ahuja Samuelson & Marks S.Chand 2014 Edition.
3. Managerial Economics by L.Varshney and K.L. Maheshwari, Sultan Chand and Sons.2014
Edition

E - RESOURCES:

1. https://www.taxmann.com/post/blog/law-of-demand-elasticity-of-demand-explained-via-
examples-charts-tables/?amp
2. https://www.economicsdiscussion.net/advertising/types-of-advertising-media/31785
3. https://online.aurora.edu/types-of-market-structures/

COURSE OUTCOMES:

 Apply the objectives of business firms, demand analysis and elasticity of demand.
 Identify the effective applications of factors of production.
 Analyze the break-even point in their business.
 Understand the determination of the Price, Market structure and competition.
 Evaluate the performance of public sector in India.

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 First Year CORE COURSE- III Semester-II
MARKETING MANAGEMENT
Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To expose students to marketing concepts and trends in the market.

 To promote the ability to relate consumer behavior and market trends
 To make students realize the relationship between marketing channels and
corresponding strategies.

UNIT- I:

Market and Marketing: Distinction between marketing and selling - Types of market – Concepts
– Functions - Marketing management – Objectives – Importance – Marketing Environment-
Marketing Information System.

UNIT- II:

Market Segmentation : Criteria o f effective segmentation–Benefits–Bases for market segmentation-

Factors influencing consumer behavior–Buyermotives–Buying process.

UNIT-III:

Marketing Mix - Product planning and development – Product mix decisions – New product
development–Product life cycle and strategies- Pricing–Meaning–Influencing factors –
Objectives – Pricing methods.

UNIT-IV:

Marketing channels -Need and importance – Classification – Types of Intermediaries –

Wholesalers – Functions – Retailers – Functions - Physical distribution – Elements of physical
distribution (logistics)

UNIT-V:

Promotion mix- Personal selling–Process-Advertising–Objectives–Types-Sales promotion–

Objectives–Sales promotion methods, publicity and public relations.

UNIT-VI CURRENT CONTOURS (for Continuous Internal Assessment only):

Practical - To sell the goods in their area

(This Unit is only for CIA Evaluation)

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TEXT BOOK:

1. 1.RamaswamyandNamakumari,MarketingManagement4th Edition MacMillan Education

REFERENCE:

1. PhilipKotler,Marketing Management, Prentice Hall of India.

2. PhilipKotler and Armstrong, Marketing Management
3. RajanNair, Marketing
4. Saxena, Marketing Management, Tata McGraw Hill Pub
5. Pillai & Bhagavathi, Modern Marketing
6. Sherlekar, Marketing Management
7. Varshney RL and Gupta SL, Marketing Management

E - RESOURCES:

1. https://smallbusiness.chron.com/seven-functions-marketing-56980.html
2. https://www.economicsdiscussion.net/advertising/types-of-advertising-media/31785

COURSE OUTCOME:

 Students gain knowledge about the basic concepts of marketing

 Students develop skills to tackle the challenges and latest development in Marketing
Management
 Awareness of buyer’s behavior becomes better among students
 Students gain the Practical Knowledge to sell the goods.

***

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 First Year CORE COURSE- IV Semester-II
BUSINESS MATHEMATICS AND
STATISTICS
Code: (Theory) Credit: 5

OBJECTIVES:

 To make students understand and the basic mathematical and statistical tools
 To promote the ability to appropriate statistical techniques in business
 To help students analyze management problems in research and decision making.

UNIT – I:

Differentiation - Derivation of standard Function, 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, and Solving equations by
matrix method –Determinants and Solution of Simultaneous Linear Equations.

UNIT – III:

Statistics – Definition – Nature – Scope and Objectives – Diagrammatic representation – One,

two and 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 co-
efficient of variation.

UNIT – V:

Simple Correlation - Karl Pearson’s Co-efficient of Correlation and Spearman’s Rank

Correlation – Simple Regression Analysis.

(Theory 40 % and Problems 60%)

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UNIT-VI CURRENT CONTOURS (for Continuous Internal Assessment only):

Contemporary Developments Related to the Course during the Semester concerned.

Practical: Studying and measuring matrix patterns in Petrol Bunks, ration shops.

TEXT BOOKS:

1. SAN CHETI D.C. & KAPOOR V. K. “Business Mathematics” , Sultan Chand & Sons Co. Ltd.,
2019
2. R.S.N.PILLAI & BAGAVATHI, “Statistics” Sultan Chand & Sons Co. Ltd., New Delhi 2008
3. P.A.NAVNITHAM, “Business Mathematics and Statistics” Jai Publishers, Trichy, 2019

REFERENCES:

1. S.P.GUPTA, “Statistical Methods” Sultan Chand & Sons Co. Ltd., 46th Edition
2. S.L.AGGARWAL & S.L.BHARDWAJ, “Business Tools and decision Making”, Kalyani
Publishers.

E - RESOURCES:

1. https://www.allaboutcircuits.com/textbook/reference/chpt-6/derivatives-power-functions-e
2. https://link.springer.com/content/pdf/bbm%3A978-1-4615-5299-4%2F1.pdf
3. https://statistics.laerd.com/statistical-guides/measures-central-tendency-mean-mode-
median.php

COURSE OUTCOMES: At the end of this course students will be able to…

 Understand how differentiations are used as mathematical tools in Business.

 Understand how matrices and determinants are used as mathematical tools in Business.
 Able to use the appropriate statistical techniques in Business
 Able to develop a strategic approach to organize and analyze the data
 Analyze the management problems in research and decision making.

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 First Year FIRST ALLIED COURSE- II Semester-II
BUSINESS ENVIRONMENT
Code: (Theory) Credit: 3

OBJECTIVES:

 To promote basic understanding of the concepts of business environment.

 To provide broad knowledgeon domestic and international environment
 To make learners the impact of environment on business.
 To understand the different environment in the business climate
 To know the minor and major factors affecting the business in various streams
 To know the different environment like, political, technological and economic environment in
thebusiness

UNIT – I:

Business - Scope - Characteristics - Goals - Criticisms - Business Environment - Objectives and

types. Recent Development in New Economics Policy (1991) and its Impact on Business-Union
Budget as an instrument of growth and its Impact on Business

UNIT – II:

Economic Environment- Concept – Factors-Basic Economic System - Economic Planning-

Privatization – Nature and objectives.

UNIT – III:

Political Environment- Political Institutions- Legislature, Executives and Judiciary - Government in

Business-Regulatory, Intervention and Participatory roles. -Constitutional Provisions affecting
Business-An overview of major laws affecting business.

UNIT – IV:

Financial Environment - Financial System -RBI - Commercial banks– International Economic

Institutions - World Bank – IMF– WTO.

UNIT – V:

Social and Cultural Environment-Impact of Culture on Business - People's Attitude to Business and
Work-Business and Society - Social responsibility of Business – CSR.- Changing age structure and its
impact on business-Business and Society-Business and Culture.

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UNIT-VI CURRENT CONTOURS (for Continuous Internal Assessment only) :
Expert lectures, online seminars – webinars

TEXT BOOK:

1. Aswathappa, K, Essentials of Business Environment, Himalaya Publishing House, Mumbai. 2001

Edition.
2. Francis Cherunilam - Business Environment, Himalaya Publishing House New Delhi. 2021
Edition.

REFERENCE:

1. George Steiner & JohnF.Steiner- Business, Government and Society-Tata McGraw Hill
2. Adikari - Economic Environment in Business- Himalaya Publishing House
3. Ishwar C.Dhingara.-Indian Economy-Sultan Chand &Company
4. Ruddan Datt and K.P.M. Sundharam -Indian Economy
5. Sundaram & Black - The International Business Environment - Prentice Hall, New Delhi.

E-RESOURCES:

1. https://study.com/academy/lesson/what-is-the-economic-environment-in-business-definition-
importance-factors.html
2. https://www.marketing91.com/political-environment/
3. https://opentext.wsu.edu/cpim/chapter/3-2-the-social-and-cultural-environment/

COURSE OUTCOME:

 Develop an understanding on the gamut of the business activities.

 To analyze various categories that constitute the business environment and apply various
approaches that is helpful to manage both the internal and external environment of the business.
 To apply the various types of policies in the economic environment, applying these policies
change the structure of the economy and the transition there of from the past to the present
scenario.
 Comprehend the environmental factors that are conducive /detrimental to the respective businesses
 Facilitating the learners understand, analyze and take decisions for a given international business
environment.

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