PROGRAMME PROJECT REPORT (PPR)

Name of the Programme: BACHELOR OF BUSINESS ADMINISTRATION

Duration: Minimum 3 years

Maximum 6 years

Recognition: This Programme was recognized DEC-IGNOU and now by the UGC-DEB

A. PROGRAMME’S MISSION & VISION

Mission:

BBA (Bachelor of Business Administration) is one of the most sought bachelor degree
programmes after 12th. It includes complete knowledge of leadership and management.
The degree programme in Business administration is one of the most jobs provider
educational degree course. In India and abroad, there are various multinational industries,
which are offering jobs to various business graduates. The best part of programme is that
the student having any subject in its 12 th standard can get admission in the BBA
programme. A BBA degree helps to get positions in many corporations and factories.
BBA degree holder would do lot of backend work.
Management professionals are hired by wide variety of industries, MNCs, offices and
organizations. Both government and private job opportunities are available in front of
them. Corporate houses, MNCs, NGOs, Educational Institutes, Healthcare setups,
Government organizations, Industries, Finance institutes (banks, private enterprises etc) etc
are known to recruit BBA graduates. Actually, the list of recruiters could go on and on,
management professionals are needed by many firms!

Vision:

 During the study period of business administration, students learn how to make
business plan or business ideas more optimistic and positive that can help the industry.
 Candidate having BBA degree, can go for the master degree programme (MBA).
 After completing a BBA, students should consider broadening their horizon in order to
qualify for top executive positions and promotions.
 Students pursue higher studies after B.B.A. They can apply for Master of Business
Administration (MBA) to get positions such as CEO or COO of any company.

B. RELEVANCE OF THE PROGRAM WITH HEI’S MISSION AND GOALS

Kuvempu University is an affiliating State University in Karnataka. Established in 1987, it

is a University with a distinctive academic profile, blending in itself commitment to rural
ethos and a modern spirit. It has 37 Post-Graduate departments of studies in the faculties
of Arts, Science, Commerce, Education and Law. It also has 4 constituent colleges at

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Shankaraghatta and Shimoga, and two outlying regional Post-Graduate Centres at Kadur
and Chikkamagalur.

The Vision and Mission of the University are:

Vision:

Kuvempu University shall strive to become an international centre of excellence in

teaching and research to provide high quality value based education to all through various
modes to meet the global challenges.

Mission:

Foster creativity in teaching, learning and research to build a knowledge base and promote
quality initiative.

Provide access to education to all.

Develop human resources to meet the societal needs.

The Distance Education Programmes are a part of the University’s outreach programmes
for the rural masses and also to foster University-Society relationship with the motto of
“Education for All”., to provide quality education at the doorsteps of desirous individuals
who want to take up higher education, for the discontinued who could not take up formal
education, housewives and employees who want to improve and enhance their knowledge.
The University firmly believes that education and seeking knowledge is a Lifelong
Learning concept.

Offering higher education through Distance Mode is an important step taken by Kuvempu
University so as to help the student community in their zeal to pursue higher education at
UG and PG Level. The University felt the necessity of this when a large number of
students, who wanted seats for PG. Studies, could not be accommodated in our regular P.G.
Programmes. The University believes that Distance Education Mode is an equally good
avenue to be made available to interested students. With these view, Kuvempu University
started offering courses through distance mode since 2002-2003. At present it is offering
31 Programmes (earlier called Courses) in various faculties at the U.G., P.G. and PG
Diploma levels. These courses were approved by the erstwhile DEC-IGNOU, and now by
the UGC-DEB.

Goals & Objectives of Distance Mode Programmes

• Reach out to larger sections of society seeking non-formal education.
• Capacity Building using the non-formal mode platform.
• Concentrate on planning & constant upgrading of facilities to meet new challenges in
education through Distance Mode.
• Provide counseling & consultancy to students.
• Offer area/ region wise educational requirements.
• Skill Development and Enhancement.
• To impart quality training through interactive learning module.

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 • Interactive Pedagogy of teaching-learning and flexible learning environment.
• Provide supportive academic environment and effective teaching.

C. NATURE OF PROSPECTIVE TARGET GROUP OF LEARNERS:

BBA is a Bachelor’s Degree course that focuses on management and administration

studies. It is an undergraduate level course. BBA is a general management course.
Generally, the course doesn’t focus on any specific discipline or sub-field within the field
of management. It covers all the basic elements of management education. That’s why it is
labelled as a general management course. BBA is the basic platform of someone who is
serious of getting through to a good MBA programme. This Bachelor in Business
Administration lays the bases for management education.

This general management course covers basic topics like HR management, organizational
behaviour, business communication, management skills, office/organization
administration, finance management, business laws, business ethics, accounting, planning,
international business, retail management, supply chain management, marketing and
operations management. Since the degree will equip a student of BBA with the basic
knowledge about corporate management and skills it will help them understand the diverse
functioning of a company.

 BBA graduates can look for jobs in sales and marketing department of companies as
members of sales teams or as management trainees.
 This course is of more importance to students from a non commerce as it brings them on
terms with the basics in Business Administration.
 Other than taking up an office job, BBA graduates may also choose the path of
entrepreneurship. They may put their management skills to work and start their own
business. Working as an independent consultant is another option available in front of
them.
 Common tasks performed by management professionals include – Man management/
Finance management / Operations management/ Headhunting and talent management /
Inter-department communication and coordination / Addressing employee grievances /
Carrying out instructions given by upper echelon (managers) / Marketing and sales
operations / Performance analysis / Carrying out team meetings and discussions.

D. APPROPRIATENESS OF PROGRAMME TO BE CONDUCTED IN OPEN AND

DISTANCE LEARNING MODE TO ACQUIRE SPECIFIC SKILLS AND
COMPETENCE

Many of colleges and Universities are offering the BBA programme as regular or distance
learning education. Students can pursue this course full-time or distance mode. The value
of full-time course is considered more over the distance mode. BBA is the three-year
bachelor degree programme for those who are interested in management studies.

BBA degree allows the candidates to enter in the field of management. This degree teaches
the students with various aspects that are necessary for effective business management and

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 essential for entrepreneurs and business managers. Bachelor in Business Administration
also gives you a platform for pursuing courses like MBA.

Management professionals possess skills and traits like leadership, vision, planning skills,
HR skills, communication skills, finance and accounting skills etc. Such skills are essential
for running a company, organization or industry.

E. INSTRUCTIONAL DESIGN:

(i) Programme Formulation:

Proposal from the concerned PG department to commence the programme was placed before
Monitoring Committee of the DDE/Syndicate. Then it will be referred to the BOS concerned
for formulation and approval of the syllabus scheme pattern, time allotment for each paper,
marks allotment, scheme of examination etc., then it was placed in the Faculty meeting and
then Academic Council (the highest body) of the University for its approval. After approval
by both the bodies, the programme was introduced. The academic advisory body of DDE
refers the matter to the concerned subject/parent department council for preparation of study
material. The concern subject faculty will coordinate with the DDE and the department
council, as he/she is on the member in it. Workshops for preparing study material in SLM
mode are regularly conducted (with the help of IGNOU experts).

(ii) Curriculum design: The Programme is 3 of years duration with annual examinations.
The maximum period allowed is 6 years (double the duration). The Programme structure is
as below.

Marks
Year Papers Term End Continuous
Total
Exams Evaluation/IA
Course 1: Language-I 80 20 100
Course 2: Language-II 80 20 100
Course 3: Business Organization and Office
80 20 100
Management
First Course 4: Theory and Practice of Banking 80 20 100
Year
Course 5: Marketing Management 80 20 100
Course 6: Financial Accounting-I 80 20 100
Environmental Science 80 20 100
Total marks 560 140 700
Course 7: Language-I 80 20 100
Course 8: Language-II 80 20 100
Course 9: Company Law and Secretarial
80 20 100
Practice
Second Course 10: Human Resource Management 80 20 100
Year Course 11: Fundamentals of Insurance
80 20 100
Management
Course 12: Financial Accounting-II 80 20 100
Indian Constitution 80 20 100
Total marks 560 140 700

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 Course 13: Business Laws 80 20 100
Course 14: Entrepreneurial Development and
80 20 100
SSIs
Course 15: Principles and Practice of Auditing 80 20 100
Third Course 16: Business Statistics 80 20 100
Year Course 17: Financial Management 80 20 100
Course 18: Cost Accounting 80 20 100
Course 19: Management Accounting 80 20 100
Course 20: Law and Practice of Income Tax 80 20 100
Total marks 640 160 800
Total Marks - I Year & II Year 1760 440 2200

(iii) Medium of Instruction:

The medium of instruction shall be English.

(iv) Detailed syllabi: Given as Appendix-01

(v) Faculty and Supporting Staff Requirement

Full time faculty in regular department will be involved in orientation counseling, and face
to face programmes. Such programmes are scheduled during the vacation time of the
regular department, which will meet the faculty availability and infrastructure need of
ODL Programme. Coordinator of the programme, who is a regular faculty member and the
Research and Teaching Assistant (RTA) will be in-charge of the Programme, who will
address the day to day academic and learner/student support aspects of the Programme.

Regarding supporting staff, DDE has a separate and well equipped wing/office to take care
of all the administration and delivery aspects of ODL Programmes.

There is a separate DDE wing in the Office of the Registrar (Evaluation) for all the
evaluation and certification aspects headed by a Deputy/Assistant Registrar.

The DDE and Evaluation wings are fully computerized and technical staff assist in all the
activities.

(vi) Instructional Delivery Mechanism

Instructional delivery mechanism is through study materials prepared by the experts in the
subjects concerned. Study materials (SLM) are prepared in-house by the faculty of the
department and the faculty from sister universities.

The study material provided is the general guide and covers the course content in order the
learner understand core content of the course concerned. Learner are advised to make use
of the reference books in the list of books provided along with the syllabus.

Contact Programme: There will be a contact programme for a minimum duration of 12

days normally. A minimum of 12 days for instruction by experienced and scholarly faculty

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 will be arranged for each paper. There shall be interaction built around lectures,
discussions, individual and group activities. A test will be conducted for the candidates in
each paper at the end of the contact programme.

Student support service: Students can interact with the Office/Faculty through e-mails
and personal visits. SMS alert facility for the students regarding dissemination of
information relating to conduct of PCPs/Orientation Programme and Production file
submission deadlines etc. Student Support Service is provided through online mode and
grievance handling mechanism is adopted with the help of supporting technical staff. All
necessary and relevant information are uploaded in the dedicated website:
www.kuvempuuniversitydde.org. Internal Assignments with Guidelines, previous years
question papers, notifications timetables and results are available from the website.

F. PROCEDURE FOR ADMISSIONS, CURRICULAM TRANSACTION AND

EVALUATION:

As outlined in Section-B, Kuvempu University has a policy to provide opportunity to

maximum number of eligible and desirous candidate from all sections of the Society
including a class having of low-level of disposable income, rural dwellers, women
unskilled men minorities etc.

(i) Eligibility for the Programme

For admissions into BBA courses, students are needed to clear the 10+2 or equivalent
examination from any recognized board or school. Some colleges consider the criteria of
securing 50% marks in the qualifying exam. The age should be between 17 to 25 years.
Bachelor’s of Business Administration is a three year degree program.

The course allows students to specialize in one of the multiple specialization areas, such as
international business, finance, real estate, computer information systems, marketing or
accounting. BBA programs can offer practical management training that can prepare
students to successfully work within a large or small organization.

 10+2 passed (any stream- science, commerce or arts) from a recognized board (or
equivalent) is the minimum educational qualification required. Minimum aggregate
marks criteria, if exists, could be anywhere between 45-55% aggregate marks.

 Candidates who have passed ITI/JOC (vocational course at any of the recognised
institutes within Karnataka are eligible for admission to B.B.A.

 The accreditation body for BBA is AICTE (All India Council of Technical Education).
Various universities gives admission in BBA course on the basis of merit list. Some
other college also give admission to students through the entrance tests.

(ii) Admission Process

 Notification issued by the Directorate of Distance Education (DDE) in Regional and

National News papers and in the official website.

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  Uploading of the Application by the candidate through Online only.
 Payment of fee through online (various options like net banking etc.) or through
banks/post offices using printout of the challan.
 Submission of the printout of the application by the candidate to DDE along with
original documents for eligibility, date of birth etc., and along with fee paid receipt.
 Verification of applications- for fulfillment of eligibility criteria (marks cards)
documents, fee paid details.
 Approval of the admission and issue of self learning material (Study Materials) to the
students.

(iii) Fee Structure

Fee Structure for B.B.A. Programme

(as fixed for the academic year 2017-18)
SN Fee Component First Year Second Year Third Year
Admission Orientation and Other Components
1 Registration 960 -- --
2 Admission 360 360 300
3 Orientation/ Tuition fee 1680 1680 1400
4 Study materials 1740 1800 1550
5 Liaison 120 120 100
6 IA Books 300 300 250
7 Postage 360 360 300
8 UDF (DDE) 250 -- --
Examination , Certification and Other Components
9 Examination 1030 1030 1030
10 Project Report/ Dissertation -- -- --
11 PPC -- -- 365
12 Convocation -- -- 900
13 UDF (Exams) 120 120 120
TOTAL 6920 5770 6315

Financial Assistance:
 SC/ST and OBC Students can avail scholarship/fee reimbursement from the
concerned State Departments/Agencies
 Fee Concession to Physically Handicap Candidates.
 Fee concession to Employees of the University and their dependents.
 Fee concession to Ex- servicemen.

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  Scholarships and education supports extended by various Governmental and Non-
Governmental agencies.

(iv) Academic and Activity Planner

Calendar Year-I
1 Issue of Notification July / August
2 Commencement of Online Admissions July / August
Last Date for submission of online applications by
3 October 31
the students without Late Fee
Last Date for submission of online applications by
4 December 31
the students with late fee
Issue of Study Material and Assignment Books
5 July to December
(immediately after verification of the applications)
Calendar Year-II
Issue of assignment topics
6 December - January
Commencement of Counseling sessions
Commencement of Face-to-Face (Orientation)
7 February –March
Sessions
8 Completion of all Orientation Sessions April 30
Last date for Submission of Internal Assignments/
9 April 30
Project Reports
10 Tentative date for commencement of Examination. May / June
11 Declaration of Examination Results August / September

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Generalised Academic Flow Chart for the Distance Mode Learners

NOTIFICATION BY DDE

CANDIDATE

Submission of Application

DIRECTORATE OF DISTANCE EDUCATION

Verification of the Application,

Documents, Eligibility etc.

Candidate admitted to Course

Issue of Study Material

Counseling Contact IA
Orientation
by Faculty Programs Submission

Term End Examinations

Admission to the next year of

Programme

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 (v) Evaluation of Learner Progress

Evaluation Process is given here in the form of Flowchart. This Flowchart is common
to all Programme at UG, PG and PG Diploma level offered by the University.

Continuous Evaluations Term End Examination

RTAs & Faculty of the

Department prepares the topics Theory
Preparation of question papers by
the examiners selected by the BOAE
DDE & approved by Reg.(E)
Issues to the students along
with booklets for IA submission
Printing/Supply of the Question
60 days duration Papers by Reg.(E) to the Exam
Centres along with Answer Scripts
To prepare the IA, If support
requires, consults Faculty at
their place or Faculty of DDE Theory Examination Designated
Places approved by the Syndicate
Submits IA to DDE
Answer Scripts received at the office
of Reg.(E)
Internal evaluation of the IA by
Faculty of the Dept. +
Constituent Colleges
Get coded and evaluated by the
approved examiners
DDE forwards IA marks to to the
Double Valuation
Reg.(E)
(Internal & External)

If difference of marks by the

two evaluators is more than
nternal Assessments:
15%, then answer script sent
Marks entered in to the computers
for third valuation and then decoded

RESULT DECLARATION

If student is not convinced about his marks

Provision for challenge valuation

Withdrawal of Result and Provision for Improvement

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 Internal Assessments:

 As a part of continuous assessment the candidates will have to complete assignments in

the booklets provided by DDE and submit them to the Directorate of Distance
Education within the specified date. The Topics & Instructions for I.A. will be notified
in the Students Corner section of the website and also issued to the students directly or
through Student Counseling Centres.
 It is mandatory to submit the I.A. in the same year of registration. However, if the
candidate failed to take up the theory examination, for any reason, such candidate can
submit the I.A. in the next year with prior permission from the DDE.
 All students are expected to complete the above assessments before taking the Term end
Examination.
 There is no provision for resubmission of I.A.
Provision for class tests and workout exercises: during Counseling and Face-to-Face
(Orientation/Contact) programmes.

(vi) Term End (written) Examination:

Duration: Duration: 3 hours, Maximum marks: 80

Questions pattern
Section Type of Questions Marks Total
A Five out of Three Questions 3x5 15
B Two questions out of Four 2x10 20
Three questions of long answer type out of
C 3x15 45
Five
Total 80

Declaration of class: At the completion of course evaluation (the Programme) the class
will be awarded on the basis of the aggregate of marks at both previous and final
examinations taken together.

Pass Class: 40% of marks or above but below 50% of marks.

Second class: 50% of marks or above but below 60% of marks.
First Class: 60% of marks or above.

Separate Ranks and Medals are awarded to ODL Learners. Policy for awarding ranks
and medals are same as the one followed for the Regular Programme.

Reappearing for Exams: The unsuccessful candidates at the U.G. Examinations of a

particular year are required to reappear for those papers/examinations only as per the
syllabus of that year. The repeaters are therefore advised to preserve the syllabus and
study material until they pass the final year of the course.

Candidates will have to complete all the exams within double the durations of the
course (and not the number of attempts). The double the duration is reckoned from the
year of registration.

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 A candidate is permitted to register for the final year examination irrespective of the
number of courses failed at the previous theory exams.

(vii) Other Policy/Provisions

Renewal of Registration: Students of II year who have failed to pay the II year
programme fee in the respective year are permitted to renew their registration by paying
the specified course fee along with registration renewal fee and continue their
programme. However they should complete the programme with in the maximum
permissible period ie., 6 years.

Bonafide student certificate: Those candidates who require Bonafide Certificate/

Study Certificate can obtain by submitting a written request or a filled in prescribed
application form (available from the KUDDE website) along with a fee of Rs. 100/- paid
either through Bank Challan or Demand Draft.

Change of Address: Any change in the address of the students should be intimated to the
Directorate with a fee of Rs. 100/- paid through a challan of Electronic Transfer. No
change of address will be entertained once the students receive their examination hall
ticket. The Directorate of Distance Education is not responsible for missing
correspondence due to change of address without getting address changed at DDE.

Name Correction: Change of Name, if any required, candidate has to make a written
request along with relevant documents as proof of change of name, and by paying
specified fee.

Duplicate Registration Card: For issue of duplicate Admission/Registration/ Enrollment

card- Rs. 200/- will be charged.

Transfer Certificate: A Transfer Certificate is not required for admission to any of the
KUDDE courses. The Directorate will also not issue Transfer Certificate at the time of
completion of the course. However, for Lateral Entry admissions a migration and transfer
certificate will be required from such students.

Change of Examination Centre: DDE will not entertain any change of exam centre
unless there is a proof of change of address and it it permissible.

Discrepancies in Marks cards and certificates: In case of any discrepancies observed in

the marks card/ certificates etc., candidates have to bring it to the notice of the Director, DDE
through a written request within a period of 3 months from the date of issue of the
document.

Miscellaneous: All the original certificates submitted by the candidates in connection with their
admission, registration will be returned to them from the Office of the DDE along with the
registration certificate. In case any of their certificates are not received back, they must bring the
same to the notice of The Director, DDE, Kuvempu University, immediately. The original records
will be maintained for a minimum period of three months. If the candidates ask for the
originals before three months, their requests will not be entertained.

Preservation of Answer Scripts / IA Scripts: The answer scripts of Theory Exams

will be preserved for a maximum duration of 6 months from the date of announce-ment

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 of results/ revaluation / challenge valuation results. Any query or request for verifications may be
submitted, through a written request, within the notified period only.

Similarly, written IA Scripts of the students will be preserved for a period of six months
from the date of announcement of the results (First announcement of results). Any
discrepancy observed regarding IA marks may be informed to DDE through a written request
within three months from the date of issue of results. Later request may not be accepted.

Students are advised to refer the website for notifications regarding preservation of various
documents, issued from time to time.

Notwithstanding any conditions mentioned above the University reserves the right to
change, alter, and amend any of the above clauses/conditions. In matters of fees for
unforeseen issues / certificates/ endorsements the University may fix the amount subject to
the existing fee structure or change it from time to time.

Post-Examination Related Issues: For all matters regarding post-examination Certifications -

such as, issue of Convocation (Degree) Certificates, Duplicate Marks Cards, Provisional Pass
Certificate (PPC), Name Correction, Consolidated Marks Cards, removal of NCL, Academic
Transcript, verification of genuineness of Marks Cards and Certificates, and Processing
Certificates - enquiries can be made directly at the Office of Registrar (Evaluation).
Candidates are informed to contact, for any related information/clarifications, the Helpdesk
at the O/o Registrar (Evaluation) by telephone and e-mail ID given the website.

G. LIBRARY RESOURCES

A well established library facility shall be made available with the support of the university
library. In the campus we have modern and well equipped building of library in Kuvempu
University offers excellent infrastructure facilities in reading, browsing and reference to
the students, teachers and research scholars. The library has kept pace with modernisation
by introducing CD ROM data base, internet and e-mail facilities. It is also a nodal centre
for INFLIBNET, access is available to 10,000 + e-journals online under the UGC- ninfonet
Consortia. There is a well developed digital library and campus network interconnecting
all the Post-Graduate departments and offices in the campus.

Further, the DDE will made special effort to upgrade the existing DDE Library exclusively
for distance learners with an emphasis on distribution of information and course material
online by making use of the state-of-art information and communication technologies.

Library Card: Candidates who are desirous to avail themselves the facilities of
Kuvempu University Main Library on the campus will be permitted. They have to
obtain a separate Library / ID Card on payment of Rs. 100/- (through Challan of
Electronic Transfer). However, no books will be issued to them.

H. COST ESTIMATE OF THE PROGRAMME AND THE PROVISIONS

Cost Estimated of the Programme is based on following components

– calculated for an admission of 100 Students:

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 Estimate in
SN Component
Rupees
1 Study Material Development – Course Writer honorarium,
0.52
Review vetting, editing, SLM conversion etc
2 Printing and Distribution of SLM 3.13
3 Publicity, Awareness Information Decimation Programmes* 0.22
4 Conduction of Counselling, Orientation/Face to Face/
3.78
Practical Sessions etc.
5 Student Support Services* 0.45
6 TA/DA Meeting Expenses* 0.10
7 Continuous Evaluation / IA 0.27
8 Examination and Certification 3.05
9 Office Automation/ICT/ Communication Related
0.19
Infrastructure*
10 Library* 0.26
11 Staff Salaries/ Remunerations/ Other Honorariums –
0.86
Teaching, Nan-Teaching/Technical/Supporting*
12 Office Infrastructure* 0.22
13 Learner Centre Expenses* 0.24
14 Others – Office Contingence, Post/Courier, Vehicle
0.86
Maintenance, Fee reimbursement and such others. *

Note: * costs that will be incurred collectively for all the Programmes, but given here are
the fractions of the total, considering 100 students admission to the Programme.

I. QUALITY ASSURANCE MECHANISM AND EXPECTED PROGRAMME

OUTCOMES

(a) Organizational Structure, Management and Monitoring Mechanism

The Organizational Structure of the Kuvempu University Directorate of Distance

Education (KUDDE) is given below in the form of flowchart.

For the administrative and policy decisions, and reviewing and monitoring of the ODL
activities, Kuvempu University has a Monitoring Committee (MC) Chaired by the
Honorable Vice-Chancellor. The Registrar, Registrar (Evaluation), Finance Officer, Deans
of all the Faculties, Chief Librarian, One Syndicate Member, One Academic Council
Member and the Regional Director of the IGNOU, are its members. The Director, DDE is
the Organising Member. The operational plans, goals and policies are decided by the MC,
and all the decisions and policy matters are placed before the Monitoring Committee
before implementation. The Committee normally meets twice a year to review the ODL
Programmes and activities.
Academic Advisory Committee (AAC) of the DDE will review the academic programme
performance, content delivery mechanism. Issues regarding course content and syllabi
revision of all the Programme offered in ODL mode are discussed and decided in AAC.
The Registrar will be the Chairman of the AAC, and Registrar (Evaluation), Chairpersons

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 of all BOSs of the concerned Departments will be the members. The Director/ Deputy
Director of the DDE is the Organising Member.
All the major decisions including financial, planning and implementation which are
discussed in the MC meeting are placed before the Syndicate of the University and after its
approval they will come into force.
The decisions taken by the AAC are placed through the concerned bodies like, BOS/
Examination wing (for evaluation and certification issues) and finally placed before the
Academic Council of the University for its approval.
For the internal quality assurance mechanism there is a Internal Quality Assurance Cell of
the University.
(b) Programme Development and Approval Processes:

Proposal from the concerned PG/ UG department to commence a new Programme will be
placed before Monitoring Committee of the DDE/ Syndicate. Then it will be referred to the
BOS concerned for formulation and approval of the syllabus, programme structure, time
allotment for each paper, marks allotment, scheme of examination, etc., then it will be
placed in the Faculty meeting and then Academic Council for its approval. After approval
by both the bodies, the programme will be introduced. The Academic Advisory Body of
DDE refers the matter to the concerned Subject’s/ parent Department Council for
preparation of Study Material. The concern subject Faculty will coordinate with the DDE
and the Department Council, as he/ she is one of the member in it. Workshops for
preparing Study Material in SLM mode are regularly conducted (with the help of IGNOU
experts) and preparation of course material in SLM mode is in progress.
The various steps involved in programme development, approval and implementation are
depicted in the flowchart given below.

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(c) Programme Monitoring and Review:

As a part of the regular monitoring mechanism, feedback from the Learners is obtained at
the end of each of the face-to-face programmes - both through discussion and through
written feedback form. Feedback form includes mainly three aspects – about
appropriateness/ usefulness of learning (study) materials, effectiveness of orientation/ face-
to-face programmes and internal assessments/continuous assessment process. Learner can
give their opinion, suggestions and complaints, if any, through the feedback form. Issues
raised in feedback are addressed at appropriate level.
There is also Student Support Service and Grievance Cell in DDE in order to address the
day-to-day issues faced by the Learners. The Research and Teaching Assistants at DDE
and the Coordinator in the concerned subjects are available for the learner support services.
These apart, regular meetings of concerned faculty are conducted in order to plan the
orientation and practical session’s activity.
It is the policy of the KUDDE to make available the expert faculty of the PG Departments/
Colleges (for UG) and experts from the sister universities in the state who are regular
faculty in the respective subjects for the ODL programmes. The same is followed for the
Learner Support Centres (LSC). Programme delivery/academic activities at the LSC are
also monitored from the Headquarter.
DDE is organise Coordinators Meet every year wherein all the issues related to ODL
programmes – academic, examination, learners related and administration are discussed
and remedial measures are considered under the ODL framework of the university. During
the Meet academic activities/learners’ issues at the LSC are also reviewed.

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 Appendix-01
Detailed Syllabi of B.B.A. Programme.
BBM SYLLABUS

IST YEAR

1.01 Functional Language – I

1.02 Functional Language-II
1.03 Financial Accounts
1.04 Economics for Managers
1.05 Business Organization and Office Management
1.06 Principles of Management and Organizational Behavior

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Course — 101: Hindi (Language)

Kahani Sankalan: Katha Prabhas, Ed. By: Manju Jyotsna Pb. By: Rajkamal Prakashan
Unit-1.Lekak ka pirichay, Lekak ka Vyaktitva aur Krutitva
Unit-2. Kahaniyo ka sarams,kathavastu
Unit-3. Kahaniyo ka Charitra chitran
Unit-4. Kahaniyo ki Sameeksha

Ekanki:Sab Rang, Ed. By: Suresh Chandra Mishra, Pub. By: Lok Bharathi.

Unit-5.Lekak ka pirichay, Lekak ka Vyaktitva aur Krutitva

Unit-6. Enkankiyo ka sarams,kathavastu
Unit-7. Ekankiyo ka Charitra chitran
Unit-8. Ekankiyo ki Sameeksh

Vyakaran
Unit-9.Varna,Varnamala,
Unit-10.Shabda,Shabdabhed, Sandhi,Sangnya- Bedh, Sarvanam Bedh, Visheshan Bedh.

Question Pattern:
01. Kahani Pradhan Prashn 04 mein 02 likhana 2X10=20
02) Ekanki Pradhan Prashn 04 mein 02 likhana 2X10=20
03) Sandharbha Sahit 06 mein 04 likhana 4X05=20
04) Vyakaran 06 mein 04 likhana 4X05=20
Total 80

Course — 101: Sanskrit (Language)

I. Poetry, Prose,Grammer & Translation

A. Poetry: Raghuvamsa (14 th Sargas)
Unit-1. Sarga ka saramsa
B. Prose: Dasakumara Charitam-Visrutacharita
Unit-2 Dasakumara Charitam-Visrutacharita ka parichay
Unit-3Laxmasasuris Bharata Sangraha,Virata parva
C. Grammer:
Unit-4Subantas
Unit-5.Tringantas:Lat,Lit,Lang, Lot, Lrt.Vidhirling Lankaras
Unit-6,Sabantas
Unit-7.Change of Voice

Course — 101: Urdu (Language)

I. Poetry, Prose, Grammer & Translation

Unit-1Mata-e-Adab(Part-I)
Unit-2Numaida Muktasar Afsana
Unit-3Asnaf-f-adab ka Irthiqha

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Course — 102: English ( Language)

Unit -1 Engine Trouble - R.K. Narayan

Unit -2 Tar Arrives - Devanur Mahadeva
Unit -3 A Flowering Tree - A.K. Ramanujan
Unit -4 Three days to see - Helen Keller
Unit -5 After twenty years - O’ Henry
Unit -6 After Blenheim - Robert Southey
Unit -7 Fear More - Shakespeare
Unit -8 The wold is too much - Wordsworth
Unit -9 And suddenly a....Prathibha NandaKumar
Unit -10 Mending wall - Robert Frost
Unit -11Composition
a. Letter Writing
b. Precis writing
c. Paragraph writing
Unit -12 Grammar & Usage-
a. Tenses
b. Sub-Verb Agreement
c. Transformation of sentences
d. Active and Passive Voice
e. Direct and Indirect Speech
f. Wh questions
g. Phrasal Verbs & Idioms
h. Prepositions
i. Vocabulary Exercises

1.03 Financial Accounts.

Unit-1: Accounting concepts and conventions Meaning of basic accounting terms-Types of

accounts and their rules-Journal, ledger, subsidiary books and trial balance. Preparation of cash
book with three columns only and Bank reconciliation statement-Reconciliation of errors
(theory only).
Unit-2: Preparation of Trading, Profit and loss accounts with simple adjustments
(Including manufacturing accounts).
Unit-3: Royalty Accounts (Excluding sub-lease) Hire purchase accounting (Excluding Hire
purchase Trading Accounts and instalments accounts).
Unit-4: Depreciation -Methods of depreciation problems on Fixed Installment method -
Reducing Balance Method and annuity method).
Unit-5: Partnership Accounts-Admission of a partner-Treatment of good will- Sacrificing ration-
New Profit sharing ratio: Retirement and Death of a Partner-Gaining ration-Dissolution of
partnership firm-Garner V/S Marry.
Unit-6: Accounting for non-Trading concerns- Receipts and payment Accounts Income and
expenditure Accounts

EXECUTIVE SKILL DEVELOPMENT:

Activity1 : Collection of Debit Note, Credit Note Invoices.

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Activity2 : Draft a Proforma Bill of exchange.

Activity3 : Collect a pass Book and Record at least and 5 debit and 5 credit entries.

Activity4 : Draft a trial balance with imaginary figures.

Activity5 : Illustrate any two accounting concepts.

Activity6 : Calculation of sacrificing Ratios: Gaining ratios and New Ratios.

Activity7 : Preparation of Executiors Accounts with imaginary figures.

Activity8 : Draft a Royalty Agreement assuring that you are a party.

Activity9 : Collect a Hire Purchase agreement form and fill up the same.

Activity10 : Visit a Non – Trading concern in your area and collect recent copies of
Final accounts.

1.04 Economics for Managers

PART-A
Unit-1: Introduction-meaning, nature and scope of Economics-Economics as a positive science
and as normative science; Microeconomics and Macroeconomics. Interdependence between
Micro and Macro economics. Economics and other related sciences – Economics and Business,
method and analysis- Inductive Method and Deductive Method.

Unit-2: Economics System and Resource Allocation – Capitalism – free enterprise economy,
Socialism – Planned economy, Mixed economy. Economic system in India, Economic system
and Business activities, resources allocation under capitalism, socialism and mixed economy.

Unit-3: Utility analysis of Demand – meaning of Utility and Satisfaction, measurement of utility,
cardinal and ordinal utility, concepts of total utility and marginal utility. Importance of law of
Diminishing Marginal Utility and Demand, consumer surplus, slope of the budget line/price line,
consumer’s equilibrium.

Unit-4: National Income – Meaning and definition concepts – GNP – GDP – NNP – PI – DPI – NI
– Methods and difficulties of ascension – uses of national income.

Unit-5: Business cycles – Meaning phases of a trade cycle – featuring of a trade cycle. Welfare
economic the basic model and definitions.

Part-B

Unit-1: Nature and scope of Managerial Economics. Meaning, characteristics, scope, subject
matter. ME – a normative science – relationship – objectives - decision making process.

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Unit-2: Demand Analysis Forecasting – law of demand- elasticity of demand- demand
forecasting, methods – least square method.

Unit-3: Production, cost and revenue analysis. Production – factors of production, laws of
returns, law of supply, cost components, revenue under perfect and imperfect market –
economics of scale – break-even analysis.

EXECUTIVE SKILL DEVELOPMENT ACTIVITIES:

1.With suitable illustration identify micro and macro economic theories and concepts.
2. List out Normative and Positive economics with suitable examples.
3.Cases in Decision Making.
4.Survey of cost plus price.
5.Calculation of cost plus price.
6.Calculation of project profitability.
Books for reference:
1.Managerial Economics –Shankran
-Mehta
-Varshney & Maheshwari

1.05 BUSINESS ORGANIZATION AND OFFICE MANAGEMENT

PART – A

Unit-1: Business – Meaning-Scope and Objectives of Business-Forms of Bu8siness

Organizations-
Sole Proprietor Ship – Partnership – Company – Features - Merits and Demerits.

Unit-2: Indian Business Environment – Socio-Cultural, Economic, Political. Technological,

Natural And Legal Environment – Factors influencing work Ethics, Work culture and labour
productivity.

Unit-3: Business Combinations – Meaning and causes (Trade Association and Chamber of
Commerce only)

PART-B

Unit-1: Office and its Managements: Meaning, importance, functions and duties of office
manager-administrative Office management – organizing of an office – types of organizations,
Centralization and decentralization of office services, organization chart and office manual.

Unit-2: Office environment and layout: Meaning and importance of office environment –
different physical conditions, importance of office accommodation, factors influencing the
office accommodation, office layout, systems approach to office layout.

Unit-3: Records Management: Meaning and principles of records management – filing methods

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- Equipments – indexing – objects and types of indexing – filing routine and organization of
records room. Operation and Management to electronic Machines such as FAX, E-Mail etc.,

Unit-4: Forms Control: Meaning and nature of office forms – types, need and advantages-
principles of forms design – steps involved in control of forms – office stationary, purchases
procedure.

Unit-5: Office Reports: Collection of office data, office reports, kinds, essential features of good
office reports, steps involved in preparation of report.

Unit-6: Office Supervision: Office Supervisor, functions and duties and responsibility of office
supervisior, qualities of a good supervisor, supervisor’s committee.

EXECUTIVE SKILL DEVELOPMENT

1.Visit Industrial Centre and prepare a Report on the Functions of Industrial Centre.
2.Visit Partnership Firm and collect copy of the deed.
3.Provide a list of incentives provided by the Governments for starting business enterprises.
4.Lising various provisions including policy decisions announced by the Governments of
Government of India from time to time.
5. Listing laws affecting business and collecting various forms and documents to be filled by
the Business enterprises.

BOOKS FOR REFERENCE:

1.Eessential of Business Environment –Bisht and Sharma.

2.Business Environment and policy. –Cheranilam and others.
3.Business Policy -Bower
4.Business Organization -Reedy and Gulshan
5.Business Environment -K.Ashwathappa.

1.06 Principle of Management and organizational Behaviour

Part-A

Unit-1:Concept of Management – Meaning, Nature, Scope and Importance- Role of

Management. Management and Administration – Management as Profession, Management as
science and an art.
Unit-2:Evolution of Management – Taylor’s Scientific Management – Fayol’s
Theory – Elton Mayo and Hawthorne experiments.
Unit-3Planning – Meaning and significance – Types of plans, Different approaches to plans –
strategy, objectives and policies.
Unit-4:Organizing – Principles of organization, Types of Organization, formal and Informal
Organization Structure – Authority and Responsibly, delegation, Span of control and chain of
command.

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Unit-5: Directing - Definition, importance, Principles of direction. Coordination as Essence of
Management.
Unit-6:Managerial control – Need for control, steps in control – features of effective control
system – controlling techniques – Budgeting – MIS –PERT AND CPM – Brief idea of Modern
Management Techniques -MBO, MBE, TQM AND JIT etc,

PART-B

Unit-1:Foundation of organizational behaviour- Psychology as a science of Human Behaviour,

relevance of psychology for managers. Contribution of behaviour Science of Management.
Unit-2:Organizational theories, structures, goals, culture and climate, organizational
Effectiveness. Managing organizational change and organizational Development.
Unit-3:Individuals in organizations, group dynamics personality, theories and
Determinants of Personality, attitude, aptitude, interests, belief, values, perception, problems
of selective perception.
Unit_4: Learning theories and principles-process of behaviour- modification, Effectiveness of
learning.
Unit-5:Motivation and its theories- Maslow’s, Mc- Gregory’s. Theory-X and theory-Y, Henzberg
theory-Employee Morale.

EXECUTIVE SKILL DEVELOPMENT ACTIVITIES:

PART-A

1 Collect the Photographs and Bio-data of any three contributories to Mgt. Thought.
2. Draft the Organization chart and discuses the Authority Relationships.
3. Identify the feedback control / feed forward control system of any / Business
Organization or National Bank of your area.
4. Conduct an interview with the officers of a Co. and show your observations of them as
leaders.

PART-B

1..Visit business organizations in your locality and make an analysis of the

Organizational structure and flow of Communication. .
2.Make an assessment of the job Satisfaction of employees at different levels.
3.Prepare a quesionaire and make an attituducial survey about any topic/issue of Interest.
4.Develop traning modules for traning workers in any organizational of your choice.
5.Indentify the reasons for the latest unrest in organizational of your choice

BOOKS FOR REFERENCE:

Organizations Behaviour- Robbins,
-Davis, Keith,
-Fred Luthans
-K.S.Ashwathappa
-M.N. Rudrabasavaraj

Page | 23
 IIND YEAR

2.01-Functional Language-I
2.02-Functional Language-II

2.03- Law and Practice of Banking and Insurance

BLOCK-I

UNIT-1: Banker-Customer and their relationships Opening of Accounts-Types of Accounts-

Special types of customers.
UNIT-2: Pass book, and effects of entries-Cheques-essentials-Crossing and endorsement-
Marking, alteration-Mutilation etc.,
UNIT-3: Paying Banker-Collecting Banker-Duties and responsibilities-statutory Protections.
UNIT-4: Loans and Advances –General Principles-Mode of creating charges.
UNIT-5: Marketing of Banking Services-Some Specialised services Banks.

BLOCK-II

UNIT-1: Introduction- origin of insurance- definition of Insurance, insurer, insured. Insurance

Contracts- nature of a contract of insurance. Fundamentals of Insurance.
UNIT-2: Functions of Insurance- Double Insurance- Re insurance. Essentials of General
Contract as applied to Insurance mentioned under section 10 of the Indian Contract
Act.
UNIT-3: Role of Insurance- Importance- use to an industry, business and society.
UNIT-4: Evolution of Insurance- Marine, Fire, Life and Miscellaneous insurance- types of
insurance and organization.
UNIT-5: Loyed’s Insurance and State Insurance- LIC, KGID, EST, Deposit Insurance
Corporation or Credit and Guarantee Corporation (only outlines and objectives of all
the above).
UNIT-6: A brief history of insurance from period of Ashoka up till now including enactment
of Insurance Laws- governance of insurance business.
EXECUTIVE SKILL DEVELOPMENT ACTIVITIES:
1. Collect the following forms – Application for opening band account, pay in slips,
withdrawal slips.
2. Write the proforma of a cheque and show default types of crossing.
3. Law and Practice of Banking – by – Sundarum and Varshaney.
4. Banking theory and Practice – by – Shekhar and Shekhar.
5. Law and Practice of Banking – by – M.L. Tanan.
a) Folley v/s Hill,
b) Davidson v/s Barkley’s Bank.
c) Sunder land v/s Barkley’s Bank.

BOOKS FOR REFERENCE:

Law and Practice of Banking – by – B.S. Raman.
Principles of Insurance Law- M.N. Sreenivasan, M. N. Mishra
Bare Acts- Indian Contract Act, 1872, LIC Act, 1956, GIC Act,1972 Insurance- Dins Dale.

Page | 24
 ***

2.04- Management Information System and Computer Applications

BLOCK-I

UNIT-1: Information Vs Data – the emergence of information as a strategic resource in

decision making- levels of decision making and nature of information needed-
knowledge based view of an organization.
UNIT-2: System Concept- Organization as a physical and conceptual system. The emergence
of computer based information system- outlines of transaction processing system-
Office information system- Decision support system- Expert systems and artificial
intelligence for decision-making.
UNIT-3: Computer Hardware & Software- evolution of computer technology- evolution of
software- system software and application software.
UNIT-4: Data base management system (DBMS)- relational database management system
(RDBMS)- File management system- Networking of computers- Star, Ring, Bus etc.,
UNIT-5: Concept of system development life cycle (SDLC)- ethics of information age-
security of data and computer crimes.

BLOCK-II

UNIT-1: Introduction to computer concepts and Computer Hardware, History, Generation,

Types of Computers Input and Output devices. Computer memory.
UNIT-2: Introduction to MS – Word Deleting, Moving, Copying of files. Mail merge features.
UNIT-3: Introduction to MS – Excel. Introduction to spread sheet package its importance and
capacities.
UNIT-4: Programming In ‘C’ Fundamentals, variables, constants Data Types, Arithmetic
Expressions, program looping, Arrays and Functions.

EXECUTIVE SKILL DEVELOPMENT ACTIVITIES:

1. Study the information flow in an organization; identify the information needs at various
levels of organization.
2. Visit a computer based information system and identify the Hardware and Software used.
3. Familiarize with selected application software used by the Management.
4. Draw Flow Charts for information flow in a transaction processing system using flow charts
symbols.
5. Practice the use of database language that are commonly used.
6. Learn to use MS-EXCEL and access to internet and writing notes on the same in the record
book.
7. Programmes in ‘C’
8. Generation of Natural numbers.
9. Program to arrange the given numbers in ascending / descending order.
10. Program to reverse the given integer.
11. Program to write factorial and fibonnocci numbers using functions.

Page | 25
12. Program to generate matrix Addition and Multiplication.

Reference Books :

1) Goyal : Management Information System ; Maximillan India, New Delhi.

2) Kanter : Managing with informatin ; prentice Hall New Delhi.
3) Edwards : Ward and Bytheway ; the Essence of information systems ; prentice Hall , New
Delhi.
4) Yeats : Systems Analysis and Design ; Maximillan India , New Delhi.
5) Garg and Srinivasan : Work book on Systems Analysis and Design ; Prentice Hall , New
Delhi.
6) Computer Programming in - C.V. Rajaraman.
7) Computer Applications in Business – R. Parameswaran.
8) Computers Today – Suresh .K. Basandra.
9) Agarwala Kamalesh N. and Agarwala Deeksha; Business on the Net - Introduction to E-
Commerce, MacMillan India, New Delhi.

***

2.05 - Business Law and Secretarial Practice

BLOCK-I

UNIT-I:1 Concept of Law- Law of Contracts- Essentials of a Valid Contract- Classification of

Contracts- Offer, Acceptance.
UNIT-2: Capacity of Parties- minor, persons of unsound mind, disqualified persons. Free
Consent, Coercion, Undue influence, Misrepresentation, Mistake, Fraud.
UNIT-3: Consideration- essentials- exceptions. Legality of Object & ConsiderationVoid
Agreements, Contingent Contracts, Quasi Contracts. Discharge of Contract,
remedies for breach of Contract.
UNIT-4: Contract of Indemnity & Guarantee. Bailment & Pledge. Contract of Agency.
Consumer Protection Act, 1986.

BLOCK-II

UNIT-1: Company- Definition - Characteristics - Kinds of Companies - Public Private

Government Companies etc. Conversion of Private Companies into Public
Companies and Vice versa.
UNIT-2: Company Secretary: Meaning and definition - Legal position - Qualifications -
Appointments - Duties - Rights - Liabilities of a Company secretary.
UNIT-3: Formation of a company - Promoters and their role - Basic documents of a company -
Memorandum of Association - Articles of Association - Prospects - Its Importance -
Statement in view of prospects.
UNIT-4: Raising of share capital - Issue of shares - Allotment of shares - Procedure of
allotment - Issue of share certificate share certificate V/S share warrant - Call and
Transfer Transmission furtive of shares duties of company secretary.
UNIT-5: Knowledge and Meeting Annual General Body Meeting, Statutory Meetings,
Extraordinary Meeting - Board meeting. Resolutions and Minutes. Responsibility of
company secretary.

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UNIT-6: Who is a Member? Member v/s Share holder. Non - voting right Shares
membership. Who is membership a equiered? Membership rights, liabilities and
terminations.

EXECUTIVE SKILL DEVELOPMENT ACTIVITIES:

1. Students are asked to write about facts and judgments of the following cases:-
a) Carlill Vs. Carbolic Smokeball Company
b) Kedarnath Vs. Gorie Mohammed
c) Abdul Azeez Vs. Masum Ali
d) Mohiribibi Vs. Dharamdas Ghosh
e) Lalman Shukla Vs. Gouri Dutt
2. Collect and fill up Indemnity and Guarantee Bonds
3. A Mock Trial may be conducted where students take up different roles.
4. Write about the duties of Bailee’s like Watch Repairer, Mechanic, Tailor, TV-Repairer etc.,
5. Visit a Consumer Court and collect information regarding cases of consumers and judgment
copy.
6. Visit local traders like individuals, partnership firms, companies, cooperative societies and
collect any litigation filed in the court and judgments given.

REFERENCE BOOKS:

1) Mercantile Law-
2) Avtar Singh,
3) M.C. Kuchal,
4) B.S. Raman,
5) S.P. Iyengar,
6) Sen & Mittal,
7) N.D. Kapoor,
8) Pillai & Bhagavathi
9) Kuchal - Secretarial Practice.
10) N.D. Kapoor - Elements of Company Law.

***
2.06 - Taxation

B LOCK-I

UNIT-1: Income Tax Act: important concepts- income, agricultural income, assess, assessment
year, previous year, person.
UNIT-2: Residential status and tax liability- theory and problems.
UNIT-3: Tax-free incomes- deductions from Gross Total Income u/s 80 (relating to individuals
and HUF ONLY). Rebate u/s 88.
UNIT-4: Heads of Income- All heads to be mentioned- theory and problems on Salary head.
UNIT-5: Capital Gains- meaning of capital asset- transfer- exempted capital assets- problems
on exemption of capital gains relating transfer of residential house and investment in
residential house only after indexation.

BLOCK-II

Page | 27
UNIT-1: Income from Business – Individuals and partnership ( Theory and problems )
UNIT-2: Income from other sources – set off and carry Forward of losses – Theory and
problems. Income Tax Authorities in India.
UNIT-3: Assessment of companies. Tax Planning, investments which can be claimed as
deductions for Tax Holiday. Assessment Procedure.

EXECUTIVE SKILL DEVELOPMENT ACTIVITIES:

1. PAN- filling of Form 49-A .

2. filling of Form No. 16, 16A.
3. filling of challan and making payment of tax
4. Income Tax Clearance Certificate for the purchase and sale of immovable property.
5. List out a few non-residential Indians, firms and companies in your town/locality.
6. Identify the various Income Tax Authorities working in your city / town and resent the I.T.
Departments organisation chart.
7. Collect and fill up the I.T. Returns of a company.
8. As an entrepreneur prepare a claim by using suitable form for Tax- Holiday.

REFERENCE BOOKS:

1. Direct Taxes- Mehrotra

2. Direct Taxes- Singhania
3. Direct Taxes- B.B. Lal
4. Income Tax Law & Accounts- Mehrotra
5. Singhanai V.K.: Students Guide To Income Tax; Taxman, Delhi.
6. Bhagwati Prasad : Income Tax Law And Practice; Willey Publication, New Delhi.
7. Mehrotraw H.C: Income Tax Law And Accounts: Sahitya Bhawan, Agra.

***

THIRD YEAR B.B.M.

3.01 Managerial Statistics

Unit 1 Meaning and definition of statistics. Functions and scope of statistics including
computer application. Limitation & dis-trust of statistics.
Unit 2 Statistical investigation meaning and stages of enquire. Method of collection of data-
primary source and secondary source. Editing, classification and tabulation (including
problem on tabulation).
Unit 3 Diagrammatic and graphic representation-meaning and uses-types of diagrams-simple
subdivided, multiple, percentage bars, rectangles. Graphs of frequency distribution-
histogram, location of Mode, Frequency, Polygon, Ogive curve, location of median &
quartiles.
Unit 4 Measure of Central Tendency-meaning objectives-requisiters of an ideal average-types
of average-GM and HM (individual series)-Mean, Medaian and Mode.

Page | 28
Unit 5 Measures of Dispersian-meaning objectives, problems on ranges, Quartile deviation,
Standard deviation, Co-efficient’s of each method (excluding combined and corrected
standard deviation)
Unit 6 Skewness-meaning and tests of Skewness-relative measure of Skewness-relative
measure of skewness-kari pearson’s co efficient of Skewness, Bowley’s efficient of
skewness.
Unit 7 Correlation Analysis. Meaning methods of studying correlation-Degree of Correlation-
Kari Pearson’s Co-efficient correlation-probable error (simple and bivariate table).
Unit 8 Regression Analysis meaing-different between correlation and regression determination
of regression co-efficient estimation through regression equations (simple and bivariate
table)/
Unit 9 Statistical quality control : Meaning objective-types of control-control charts and their
uses (theory only).
Unit 10 Index Number: Meaning and uses stpes involved in computing index numbers methods
Laspeyre’-passche’s Bowley’s Fishers Index under Aggregate Expenditure method and
one family Budget method.

Executive Skill Development Activities:

1. (a) Preparation of Questionnaire

(b) Collection of primary data relating to any fast moving consumer product through
questionnaire.
2. Preparation of bipartite table any data relating to heights and weights or marks of any two
subjects of your class students.
3. Graphics representation-Histogram, location of mode-ogive curve, Determination of
median & Quartiles by taking imaginary figures.
4. Finding consistency of any two batsmen taking the runs scored in TEN international
matches.
5 Narrate the point differences between symmetrical and Asymme-trica series.
6. Ascertainment of correlation between any two quantitative variable like heights and
weights of 10 students of your class.
7. Estimation of probable values like age in years, quantity marks, income etc., through
regression equations.
8. Using imaginary values of sample means (X-bar) and range chart, comment on the state of
control of the process (N=5, A2=0.58, D3=0,D4=2.115)
Books for Reference:

1. Statistics for Management “by Levin R and Rubin D.S. (PHI Publications).
2. “Quantitative Techniques for Managerial Decisions” by V.K. Srivastav, G V. Shenoy and
S.C Sharma (wiley eastern publications)
3. “Business Statistics” by S.C Gupta and Indra Gupta (Himalaya Publishing House)
4. Business statistics : Chikodi and Sathya Prasad (Himalaya Publishing House)

3.02: Mathematics for Managers

Unit 1 Number system : Natural numbers, Integers, Rational and Irrational, Real nuber
properties of rational numbers, Decimal system. HCF and LCM different base numbers
binary system, base five system, conversion from binary to decimal and converstion
from one base to another base.
Indies : Meaning Law and their application for simplications.

Page | 29
 Logarithms : Definition and their application for simplication (using log table).
Unit 2 Commercial Arithmetic : Problems on simple interest, compound interest, Annuity-
Present and future value of money, Discounting of bills of exchange. Trade discount,
cash discount and banker’s discount.
Unit 3 Ratios Proportions and Variations : Problems relationg to time, speed distance, work
completion.
Unit 4 Theory of Sets : Elements of a set, methods of describing a set, types of sets,
operations, Dc-Morgan’s law, difference between 2 sets, vann diagrams and their
applications to theory of sets.
Unit 5 Theory of Equations : Linear equatins, quadratic equations, solutions of linerand
quadratic equations, solutions of systems of linear equations in two variables.
Unit 6 Measurement of Solids: volumes typical problems on business situations areas of
squares, rectangle, parallelogram, triangle, circle, sectors, volumes and suface of
prisma, cylinders pyramids and cones.
Unit 7 Progression: Arithmetic progression, geometric progression, sum of n th Term of AP
and GP, Arithmetic mean and geometric mean.
Unit 8 Matrices and Determinates Matrices, Types of matrices-operations of ddition,
subtraction, multiplication of matrix, Determinates of square matrix cramer’s Rule with
three unknown properties, adjoint of a square matrix use of matrices in solving Lineary
Simulation.
Unit 9 Elementary, aspects of permutations and combinations with simple problems on npr
and ncr nominal theorem, Number systems, Natural numbers, Integers, Rational Prime
number and Irrational numbers, Real numbers HCF, and LCF.
Unit 10 Mathematical Functions : Graphics, algebraic presentation of business, Phenomenon
linear, quadratic, cubic, exponential and logarithmic functions only.

3002 : Managerial Statistics

Executive Skill Development Activities:

1. Collect information’s from a financial company, find out the ways to collect amount from the
customer, rate of interest charged by the company for advances, loans and deposits and how
the bills are discounted by business firms.
2. Collect information’s a from the insurance corporation and find out how annuity on UC
policies will be paid.
3. Visit to a small scale industry or cottage handicraft industries and find out the ways in which
wages with be paid to the, workers on completion of job or a product and time required to
complete the Job.
4. Make an interview with different persons who have coffee drinking tea drinking habits, paper
reading habits and make comparisons using Venn diagram.
5. Measures tour 4 class room through a tape find the cost to carpet the room go to your nearest
prk. Show the cost to pare a path to the park. Find the are a of the triangle with the help of
tape find its height and base.
6. Find LCM and HCF for Q given number and prime upto a certain limit find middle term of
the expansion.
7. Apply AP and GP method to find the growth rate of food grains and population.
8. Use matrices principles to implement food requirement and protein for two families. Show
the way in which price and demand situations will help to purchase goods and services by the
use of matrices.
9. Permutation and combination.

Page | 30
10. (a) Show the ways in which your telephone number can be permuted to get odd numbers.
(b) Select the different ways to go Bangalore form your native place through permutations
techniques.
( c) Select a few bolls among many balls to choose a number through lottery method.
11. Use different techniques to show price, supply and demand position for a particular product
shows maxima and minima also.
12. Visit a nearest industry or computer center and draw LPP model regarding different problems
find a solution to the problems.

Books for Reference

1. Business Mathematics - Sanchethic Kapoor
2. Business Mathematics – S.P. Gupta
3. Mathematics for Cost Accountants – R. Gupta
4. Business Mathematics – Madappa Sridhar Rao
5. Business Mathematics – Dorairaj S.N.
6. Business Mathematics – B.H. Suresh
7. Business Mathematics – Sanchethi Aggarwal
8. Commercial Arithmatic – Aggarwal
9. Business Mathematics – Oak and Others (Himalaya Publishing House)

3.03: Human Resource Management and Entrepreneurial Development

Part –A

Unit 1 Concept and nature of HEM-objectives, importance, function of HRM-managerial

functions and operative functions-scope role of Human Resource Manager.
Unit 2 Human Resource planning-objective-need and importance-job analysis-use-job
description and job specification.
Unit 3 Recruitment and Selection-meaning and sources or recruitment-internal and external-
steps in selection process-tests and interviews-types-group discussions, induction.
Unit 4 Employee Training need and important-methods of training workers-on the job
methods-types of training Management development programme-need and
techniques.
Unit 5 Promotion- purposes and types-promotion policy transfer-purpose and procedure-
demotion causes of demotion causes of demotion-labour turnover causes mena to
control labour turnover.
Unit 6 Performance Appraisal-concept, objectives, uses, methods and techniques of
appraisal, appraisal of managers, Human capital, elements of human capital.

Part-B
Unit1 Definition-Meaning, characteristics functions-Importance-Types of Entepreneurs-
Enterpreneur and Enterpreneurship-nterpreneur Vs. Professional manager.
Unit 2 Entepreneurship Development-Meaning-Need Design-Programme-Enterpreneur
Training Importance-Methods.
Unit 3 Enterpreneurial Motivation motivationg factors compelling factors-facilitaing factors
entrepreneurial ambitions.
Unit 4 Establishment of enterprises-stages involved-problems in launching asn enterprises-
project reports of feasibility report meaning, contents, Importance and proforma of a
project report.
Unit 5 Scale of business –Large, medium and small (concepts only)-small scale industries
clasfication-features- importance-problems-government measures to overcome the

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 problems of small scale industries sickness in small industries-remedies-measures
taken by Government.

Executive Skill Development Activities:

1. Draft a chart of HRD OF any organization of your locality.

2. Collect an advertisement copy for business executive vacancy form a newspaper and
prepare an application from accordingly.
3. Collect information about new recruitment sources.
4. Prepare a chart for job description & job specifications.
5. Collect data on labour turnover in f firm and mention the casues.
6. Collect information how training is given to workers and managers in a company.
7. Conduct an IQ-Test for students.
8. Ask the students to list out the small business enterprise in your area.
9. Ask the students to indentify some problems faced by one or two small business and to
suggest remedial measures.
10. Ask the student to list out various agencies, which are involved in the development of
enteprencuship (small business).
11. Ask the students to prepare a project report with regard to an imaginary small business that
he intends to start.
12. Ask the students to approach any one agency that develops entrepreneurship and to
mobilize information about the various scheme and facilities provided by such agencies.

Books for References:

1. Human Resource Market-Subba Rao
2. PM Industrial Relations-C.B. Mamoria
3. HRM-CB. Gupta-M.V Murthy
4. PM-Rudrabasavaraj
5. Tandonb B.C. Environment and Entrepreneur: Chugh Publications, Allahabad
6. Siner A Dravid : Entrepreneurial Megabucks John Wiley and Sons, New York.
7. Srinvastav S.B.: A Practical to Industrial Entrepreneurs: Sultan Chandra: Sons, New Delhi.
8. Prasannas Chanadra : Project Preparation, Appraisal, Implementation: Tata Mc Graw Hill
New Delhi.

3.04 : Cost and Management Accounting

Part-A

Unit 1 Meaning and definition of cost, coasting Nature and scope of cost Accountancy-
advantages and limitation of cost accounting difference between cost accounting. And
financial accounting. Methods of costing (Theory)
Unit 2 Elements of cost-classification of cost-preparation of cost sheets tender, quotation and
estimation (single output or unit costing) Problems on cost sheet and quotation.
Unit 3 Material-meaning-importance-Material control and its benefits-purchase department,
centralized and decentralized-Functions of purchase department. Stores organization
functions-inventory control levels-pricing of material issues-problems on FIFO and
LIFO methods.
Unit 4 Labour-meaing-control of labour-Time keeping and time booking departments.
Methods of remuneration incentive schemes. Methods of remuneration-incentive

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 schemes.problems on time rate piece rate Halsey and Rowan’s Preparation of labour
cost sheets.
Unit 5 Methods of costing-Process Costing (Excluding by products, joint costs, inter process
profits and equivalent uints). Contacts costing (simple problems).

Part -B
Unit 6 Meaning definition of Management Accounting. Emergency of Management
Accounting System. Difference between Management accounting, Financial accounting
and cost accounting. Limitations of Management Accounting.
Unit 7 Analysis and Interpretation of financial statements. Types of financial analysis
imitations. Techniques of financial analysis (theory). Raio Analysis-meaning utility of
ratios.
(a) Profitability Ratios-G/P ratios Operating profits ratio, operation cost ration and
Return on capital employed.
(b) Turnover Ration- Stock turnover rations, Debtors velocity ratio, Creditors
turnover ratio.
(c) Solvency Ratios-Current ratio, Liquidity ratio, Debt-equity ratio.
Unit 8 Fund Flow Statements-Meaning definition of Funds flow statements significance-
limitations of FFS, preparations of FFS-schedule of changes in working capital.
Calculation of funds from operations.
Unit 9 Marginal Costing-Meaning and definition of Marginal cost and Marginal costing utility
of marginal costing-limitations-techniques of marginal costing-contribution, p/v ratio,
break even chart, margin of safety-problems on p/v ration and break even chart.
Unit 10 Budgetary Control-meaning and definition of budget-budgeting and budgeting and
budgetary control. Significance of budgetary control. Limitations-types of budgets.
Problems on flexible budget.
Unit 11 Standard Costing-meaning and definition of standard cost and standard costing.
Objectives and merits of standard costing-limitations-difference between standard
costing and budgetary control. Variance analysis. Problems on material cost variances
and labour (excluding yield and mix variance).

Executive Skill Development Activities:

1. Listing of industries located in your area and methods of costing adopted and writing a
report on the costing system in the organization. Which you have visited.
2. Listing of materials used in any industries in your area and collection of formats of material
requisition, purchase order, bin card, stores ledger.
3. Collection of formats relating to labour wage sheet, job cards, Idle time card, time card.
Preparation of labour cost sheet and wage sheet/ pay rolls with imaginary figures.
4. Classification of overheads, basis of apportionment of overheads and listing of overheads
on the basis of variability.
5. Listing of industries where process costing is adopted and listing of firms where operating
costing is adopted.
6. Collection of financial statements of any organization for a minimum of two years.
7. Calculation of the following ratio based on the above financial statements.
8. Using imaginary data, preparing funds flow statement and flexible budget.
9. Preparation of BEP chart for different levels of sales with imaginary figures.
10. Using imaginary figures-figures-calculates material cost variances and labour cost
variances and analyzing the causes for such variances.

Books for References:

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1. Management Accounting By
B.S Raman
Srinivasan
S.P Gupta
Pillain and Bhagavathi
2. Cost Accountancy by B.K Narang
3. Cost Accountancy by B.K Bhar
4. Cost Accountancy Principles and practice by Arrora, M.N. Vikas, New Delhi.
5. Practice Costing Tulsian P.C Vikas, New Delhi.

3.05: Principles and Practice of Auditing

Unit 1 Auditing –Definition-Objectives-Auditing and investigation-classification of Audit-Pre

audit Preparation-division of work, audit program-audit files and working paper-audit
procedure.
Unit 2 Internal check-Meaning and objectives-internal check and internal audit-procedure of
internal check-Internal check as a regards different items-duties of an auditor.
Unit 3 Vouching-meaning, objects and importance-vouching of different items and duties of
objects an auditor.
Unit 4 Verification and Valuation of Assets and Liabilities-classification of assets, duties of an
auditor-verification and valuation of different items-contingent assets and liabilities.
Unit 5 Classification-duties of an auditor-Legal aspects of reserves-distinction between capital
and revenue-deferred revenue expenditure-duties an revenue deferred revenue
expenditure-duties an auditor.
Unit 6 Company audit-appointment, remuneration, qualification, removal rights, duties and
liabilities of an auditor with reference to important case laws auditor’s report.
Unit 7 Divisible Profits-principles-legal decisions.
Unit 8 Cost audit-definitions, objects difference between cost audit and financial audit in
practice, cost audit under the Companies Act.
Unit 9 Management Audit-Definitions, objects distinction between Management audit and
Statutory audit and Management audit and cost audit.
Unit 10 Ingestion-Definition and objectives-different classes-invitations on behalf of an
incoming partner on behalf of proposed purchaser of a concern.
Unit 11 Audit of sole-Tradre, Partnership firms, Banks Hotels, Educational Instiution, and Co-
operative Societies.
Unit 12 Auditing under computerized environment-Advantages and Difficulties.

3.05 Principles and Practice of Auditing

Skill Development:
1. Allotment of audit work.
2. Preparation and drafting of vouchers.
3. Preparation of audit program.
4. Preparation of a qualified and /or clean audit report and interpretations.
5. Giving wrong vouchers, wrong entries in cash book, ledger and asking students to rectify.
6. Establishing correspondence between and auditor and a client.
7. Drafting memorandum of association and articles of association of a company.

Reference for Books:

1. The constitution of India-J.C Mohan

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2. The Constitution Law of India-N.N. pandey.
3. Avtar Singh Mercantile law.
4. M.C Kuchal-Mercantile Law.
5. Kapoor N. D : Business Law Sultan Chand and Sons, New Delhi.
6.
3.06 Tourism and Transport Management

Part-A
Unit 1 Tourism Business-Definition, Nature, Importance and component of Tourism. Tourism
as industry Growth and development of tourism, Product mix.
Unit 2 Link between tourism and transport industry. Planning of transport net work to meet the
demand of tourism industry. Environment impact on tourism.
Unit 3 Travel Agency and tour operators business Organization structure of travel agency and
tour operators. Tourism marketing planning.
Unit 4 Role of air transport and rail ways in the Growth of tourism in India.
Unit 5 Accommodation –Types-Organization and management, organizing or fairs, festivals.
Folk customs. Spiritual centers for the development of tourism.

Part-B

Unit 1 Interdiction Transpiration, Elements of transport Demand for transport services

impotence of principles of Coasting Budgeting in Transport Management.
Unit 2 Structure of Transport system (Road, Railways, Airways, Pipeline and space) Costing
Pricing and administrative problems in Transport Management.
Unit 3 Transport Policy, Transport in five year plans, Transport function in India, transport
planning, Conventional and non-conventional approaches of Transport Modeling land
use Movement of people and freight.
Unit 4 Strength and Weakness of different modes of transport passenger transport, goods
transport, commodity flows, Industrial and agricultural goods.
Unit 5 Transport Safety, Causes of accidents, Accident situation in India safety measure,
Techniques of Accident Control, Traffic Pollution and its control.

3.06 Tourism and transport Management

Executive Skill Development Activities.

1. Listing our Travel Agencies Tour operators available in your local area.
2. Prepare an advertisement copy applicable to travel afgency.
3. write a report on opportunities/ pros prospects of development of tourism in spots like Jog
Falls, Agumbe, Kodachari etc.
4. List out famour/Popular tourism spots in the world, India, Your state and district.
5. write a report on impact of Terrorism on Tourism with reference tourism spots like Jammu
and Kashmir etc.
6. Conduct seminar on ‘How to Conduct, Manage fairs, festivals etc., for the development of
Tourism spots.
7. Students are asked to visit an transport organization (KSRTC, private Bus or Truck
operators and are required to collect and record details regarding costing, pricing and
budgeting methods.

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8. Arranging a guest lecturer of an expert in the transport field toget practical knowledge of
transport policies and law and recording the same.
9. Students have to visit a local bus/truck operating organization and have to record about
their functional area, administrative problems, their strength and weakness.
10. Conduct Seminar onTrasnport safety, Traffic Polluction and its control and recording the
same.
11. Writing a note on log sheets, Trip sheets and collecting and affixing them in the record
book.

Reference for Books:

1. Tourism Development-principles and Policies-Bhatta A.K
2. The Culture and Art of India –Mukerjee R.K
3. Travel Agency Management-Agarwala Surinder
4. Travel Agent and Tourism-Merrison John W
5. Professional Travel Agency Management –David H. Howel
6. Tourism Marketing –P.C Sinha
7. Transport Policy in India –D.M Nanjundappa
8. Transport Economics –J.K jain
9. Trends in Indian Transport –D.Panduranga Rao
10. Transport Principles and Problems-Truman and Biham

3.07 : Finacila Management and Indian Capital Market

Indian Capital Market

part-A

Unit 1 The Foundation : Overview of financial Management goals and factions of financial
management, time value of money.
Unit 2 Financing decisions. Financial and operating leverage, capital structure theories, cost of
capital and problems on leverage and cost capital.
Unit 3 Analysis of capital budgeting decision: Nature of: Investment decision, investment
evaluation criteri, Risk analysis, problems of investment :Payback Period accounting
rate of return, Discounted cash flow internal rate of return, net present value method.
Unit 4 Working Capital: Concept need for working capital deternats of working capital
problems on estimating working capital, cash management.
Unit 5 Dividend Decisions :Dividend Policy, Factors affecting dividend policies, Kinds of
Dividend policies.
Part-B

Unit 1 An overview of financial markets in India.

Unit 2 Money Market: Indian money market’s composition and structure
(a) Acceptance house,
(b) Discount House, and
(c) call market, Recent trends in Indian money market
Unit 3 Capital market : Security market –(a) New issue market (b) Secondary market ,
Funations and role of stock exchange Listing procedure and legal requirements, public
issue prancing and marketing stock exchange national stock exchange and over the
counter exchanges.
Unit 4 Securities contract and regulations Act. Main provision.

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Unit 5 Investors protection: Grievances concerning stock exchange dealing and their removal
Grievance cells in stock exchanges SERI Company law Board Press remedy through
court .
Unit 6 Functions on stock exchanges. Brokers sub brokers, market markets jobbers, Portfolio
Consultants, institutional investors and NRI.s.

3.07 Financial Management and Indian Capital market

Skill Development Activities:

1. Identify the decision area in which a fiancé manger has a role to pla.
2. List out any ten sources form where you can get long term.
3. Collect the Financial statement of a company.
4. Bring out the capital structure of that company.

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