LACHOO MEMORIAL COLLEGE OF SCIENCE & TECHNOLOGY (AUTONOMOUS), JODHPUR

FACULTY OF COMMERCE AND MANAGEMENT STUDIES

Bachelor of Business Administration (BBA)

(According to NEP – 2020 Regulations)

SYLLABUS & REGULATIONS

OF

Bachelor of Business Administration (BBA)

Syllabus

Effective from Academic Session 2023-24

BBA NEP from session 2023 1

 The BBA Program

Preamble

The commerce education in India has fairly witnessed a new dimension of management
orientation in the last decade at both the degree and post-degree levels. Still a commonly
expressed barrier in the growth of trade and industry with its competitive strength is the lack of
trained managing personnel. Consequently the wide-felt need for management education has
been gaining support. The current fast marching of our economy to an open one or its move
towards industrial growth otherwise has further magnified the pressure for these personnel. The
universities and other institutions have already initiated to come up in its response.

The Need of the hour is to equip the young generation with traditional business values blended
with modern concepts and techniques of management. Degree courses like BBA are becoming
popular and are in demand. The western Rajasthan is full of prospects and the society is expecting
similar initiatives from this Faculty.

The management education is intended to serve as a grooming ground for the future managers.
This will make a student more receptive to the advanced level of theory and practice of
management science.

BBA NEP from session 2023 2

Introduction to Program

The course of BBA may be viewed as an intermediate step towards such an integrated course in
management. It aims at catering to the demand for the skilled and chiseled managing personnel
in the industry in general and at all levels in the world of business, in particular in India. The
expressed objective of this course is to provide a wider and sound base to the students not only
for an advanced course in management but also to open a range of career avenues like the
management trainees picked-up by the industry, as also in the business researches/studies
engaged in by the business consulting houses giving a variety of vital services to the trade
industry.

The syllabus under NEP-2020 is expected to enhance the level of understanding, conceptual
clarity among students and maintain the high standards of graduate programs offered in the
country. Effort has been made to integrate the use of recent technology and MOOCs to assist the
teaching-learning process among students. The major objective of the graduate program is to
elevate the subject knowledge among students, and make them as critical thinkers thereby
students can address the issues related to industry and other highly competitive business sectors.
In a nutshell, the course serves as a plethora of opportunities in different fields' right from
international business, accounting, financial markets, marketing and human resource
management.

Program Objectives

● To provide basic understanding about Commerce and Management Education among the
students
● To prepare and equip students about opportunities newly created in the Commerce and
Management Profession
● To educate and prepare students with the needed knowledge and skills, analytical ability
as well as a managerial perspective that is needed in the highly competitive business
environment
● To develop Business and Entrepreneurial skills among students

Program Learning Outcome

● Business Knowledge: Students can demonstrate technical competence in domestic and

global business through the study of major disciplines within the fields of business.
● Critical Thinking Skills: Students are able to define, analyze, and devise solutions for
structured and unstructured business problems and issues using cohesive and logical
reasoning patterns for evaluating information, materials, and data.
● Communication Skills: Students are able to conceptualize a complex issue into a coherent
written statement and oral presentation.
● Technology Skills: Students are competent in the uses of technology in modern
organizational operations.
● Entrepreneurship and Innovation: Students can demonstrate the fundamentals of
creating and managing innovation, new business development, and high-growth potential
entities

Duration:

BBA NEP from session 2023 3

The program shall be a full time (day hour) program and the duration of the program shall be
three years.

EXIT OPTION:
A. The students who successfully complete ONE year/ 2 Semesters and leave the program,
will be awarded Certificate in Business Administration.
B. The students who successfully complete TWO years/ 4 Semesters and leave the program,
will be awarded a Diploma in Business Administration.
C. The students who successfully complete THREE years/ 6 Semesters and leave the
program, will be awarded Bachelor's Degree in Business Administration ( BBA )

The Eligibility and Admission:

Candidates for being eligible for admission to BBA program shall have passed 10+2 (senior
secondary) or its equivalent public examination conducted by any recognized Board of Education
in India or abroad. The candidates seeking admission must have secured at least 50% marks in
aggregate at the qualifying examination.
As the course is specialized, one meant for the bright lot being the prospective supporting line of
business leaders, it prescribes for the students to undergo a rigorous scheme of study, training
and examination, therefore, the student shall be admitted on merit basis.

Medium of Instruction: Medium of instruction shall be in Hindi and English.

BBA NEP from session 2023 4

Programme Objectives:
The objectives of BBA Programme are:
● To impart knowledge of the fundamentals of Management theory and its application in
problem solving.
● Select and apply appropriate tools for decision making required for solving complex
managerial problems.
● To develop problem-solving skills through experiential learning and innovative pedagogy
to ensure utilization of knowledge in professional careers.
● To develop sound knowledge of the entrepreneurial process and inculcate creativity and
innovation among students.
● To produce industry ready graduates have highest regard for Personal & Institutional
Integrity, Social Responsibility, Teamwork and Continuous Learning.
● To develop a positive attitude and life skills to become a multi faceted personality with a
sense of environmental consciousness and ethical values.

Programme Outcomes (PO):

On successfully completing the program the student will be able to:
● Understand concepts and principles of management/business; identify the opportunities
in the corporate environment and manage the challenges
● Demonstrate the knowledge of management science to solve complex corporate
problems using limited resources. Display enhanced personality and soft skills
● Function effectively as an individual, and as a member or leader in diverse teams, and in
multidisciplinary settings.
● Demonstrate entrepreneurial competencies
● Exhibit managerial skills in the areas of marketing, finance, HR, etc.
● Identify business opportunities, design and implement innovations in the workspace.
● Possess a sturdy foundation for higher education

Program Specific Outcomes (PSO):

On the successful completion of B.B.A., the students will be able to:
PSO1: Acquire Practical learning through summer internship, industrial visit and Business Plan
etc.
PSO2: Demonstrate analytical and problem-solving skills through specialization in Finance,
HumanRecourse, and Marketing to solve the business issues.
PSO3: Understand and develop the new dimensions of knowledge through open electives to
cater the needs of the industry.
PSO4: Comprehend the core concepts, methods and practices in management.
PSO5: Venture into his/her own business or excel in executive roles in the private /government
sector.
PSO6: Demonstrate the ability to create business plans
PSO7: Develop an understanding of business that reflects the moral responsibility of business to
all relevant stakeholders and the natural environment.
PSO8: Matured Individuals and responsible Citizens to the country
PSO9: Demonstrate Ability to work in Group

BBA NEP from session 2023 5

Level Semes Course Course Course Title Teaching H/W Total Total CIA ESE Total
(NHE ter Type Code Hours/Week Hours Credits Marks Marks Marks
QF) L T P
5/ I DCC Business 4 - - 4 60 04 30 70 100
(4.5) Management
DCC Fundamentals 4 - - 4 60 04 30 70 100
of Accounting

DCC Micro 4 - - 4 60 04 30 70 100

Economics
DSE Business 4 - - 4 60 04 30 70 100
Regulatory
Framework
OEC Business 4 - - 4 60 04 30 70 100
Statistics
AEC English/Hindi 2 - - 2 30 2 30 70 100
TOTAL CREDITS TO BE EARNED 22
5/ II DCC Human 4 - - 4 60 04 30 70 100
(4.5) Resource
Management
DCC Financial 4 - - 4 60 04 30 70 100
Accounting

DCC Macro 4 - - 4 60 04 30 70 100

Economics
DSE Cost Accounting 4 - 4 60 04 30 70 100

OEC Quantitative 4 - - 4 60 04 30 70 100

Methods
VAC Environmental 2 - - 2 30 2 30 70 100
Studies
TOTAL CREDITS TO BE EARNED 22
Exit with BBA certificate(Need to earn 4 credits in SEC too)o)

BBA NEP from session 2023 6

Level Semes Course Course Course Title Teaching H/W Total Total CIA ESE Total
(NHE ter Type Code Hours/Week Hours Credits Marks Marks Marks
QF) L T P
6 / (5) III DCC Marketing 4 - - 4 60 04 30 70 100
Management
DCC Production & 4 - - 4 60 04 30 70 100
Operation
Management

DCC Corporate 4 - - 4 60 04 30 70 100

Accounting
DSE Business 4 - - 4 60 04 30 70 100
Environment
OEC Business Ethics 4 - - 4 60 04 30 70 100
SEC Business 2 - - 2 30 2 30 70 100
Communicatio
n Skills
TOTAL CREDITS TO BE EARNED 22
6 / (5) IV DCC Management 4 - - 4 60 04 30 70 100
Accounting
DCC Money, Banking 4 - - 4 60 04 30 70 100
and Insurance

DCC International 4 - - 4 60 04 30 70 100

Trade
DSE Income Tax 4 - 4 60 04 30 70 100

OEC Business 4 - - 4 60 04 30 70 100

Entrepreneurshi
p
SEC Soft Skill 2 - - 2 30 2 30 70 100
Development
TOTAL CREDITS TO BE EARNED 22
Exit with BBA Diploma)

BBA NEP from session 2023 7

Level Semes Course Course Course Title Teaching H/W Total Total CIA ESE Total
(NHE ter Type Code Hours/Week Hours Credits Marks Marks Marks
QF) L T P
7/ V DCC Financial 4 - - 4 60 04 30 70 100
(5.5) Management
DCC Goods and 4 - - 4 60 04 30 70 100
Services Tax

DCC Organisational 4 - - 4 60 04 30 70 100

Behaviour
I Training and 4 - - 4 60 04 30 70 100
Development
II Customer 4 - - 4 60 04 30 70 100
DSE Relationship
Management
III Financial 4 - - 4 60 04 30 70 100
Literacy
SEC Industrial 2 - - 2 30 2 30 70 100
Training
TOTAL CREDITS TO BE EARNED 22
*Students to choose any two DSE
7/ VI DCC Strategic 4 - - 4 60 04 30 70 100
(5.5) Management
DCC Retail 4 - - 4 60 04 30 70 100
Management

DCC Industrial Laws 4 - - 4 60 04 30 70 100

Human 4 - 4 60 04 30 70 100
I Resource
Planning
DSE II Advertising and 4 - - 4 60 04 30 70 100
Sales Promotion
III Financial Market 4 - - 4 60 04 30 70 100
Operations
SEC Seminar 2 - - 2 30 2 30 70 100
TOTAL CREDITS TO BE EARNED 22
*Students to choose any two DSE
Exit with BBA Degree

BBA NEP from session 2023 8

 Abbreviations

NHEQF: National Higher Education DCC: Discipline Centric Core DSE: Discipline Specific Elective Courses
Qualification Framework Level Course
OEC: Open Elective Courses AEC: Ability Enhancement SEC/VAC: Skill Enhancement
Courses Courses/Value Added Courses
L: Lecture T: Tutorial P : Practical
H/W: Hours per week CIA: Continuous Internal ESE: End Semester Exams
Assessment

BBA NEP from session 2023 9

 Course Code

Course Category Theory

Course Category Business Management

L Credits
Weekly load (hrs) and Credits
4 4

Course Objectives:
● Knowledge: To provide a basis of understanding to the students with reference to working in a
business organization through the process of management.
● Skills: Helps to develop skills and behaviors to be an effective manager
● Attitude: Develop Attitude needed to successfully manage an organization, especially implications for
those newly promoted to supervisory and managerial positions.
Course Outcomes: On successful completion of the course, the Students will demonstrate
a) The ability to understand concepts of business management, principles and function of management
b) Students will also get the idea about new developments in management
c) The ability to explain the process of planning and decision making.
d) Students will also get the idea about new developments in management
e) The ability to create organization structures based on authority, task and responsibilities
f) Understand directing principles, its components and apply the control methods.

Unit Contents Hrs

Introduction to Management- Meaning & Definition, Nature, Scope and

Functions of Management, Roles and Responsibilities of a Manager,
1 Development of Management Thoughts- Taylor, Fayol, Max Weber; Neo 14
classical- Human Relation Approach, Behavioural Approach; Modern
Approaches- Quantitative approach, System Approach, Contingency Approach

Planning: Nature, Significance, Types, and Steps in Planning, Objectives, Policies

2 - Procedures and Methods;Management by Objectives (MBO) Decision-making- 10
Concept, types, Process

Organizing Concept, nature, process, and significance; Authority and

responsibility relationships; Centralization and decentralization;
3 14
Departmentation; Types of Organizational structures,Staffing- Meaning,
Importance

Direction & Communication: Meaning and Nature of Direction, Principles of

4 14
Direction; Communication: Meaning and Importance, Communication Process,

BBA NEP from session 2023 10

 Barriers to Communication, Steps to overcome Communication Barriers, Types
of Communication

Coordination–Meaning, Importance and Principles. Controlling-Meaning and

5 steps in controlling, Essentials of Effective Control system, Techniques of 8
Control

Total 60

Reference Books:
● Agarwal R.D., Organisation and Management, Tata McGraw Hill
● Prasad L.M., Principles & Practice of Management, Sultan Chand & Sons
● Aswathappa K., Essential of Business Administration, Himalaya Publishing House
● Koontz Horold and Weihrich Heinz, Essential of Management, McGraw hills International
● Rao VSP, Management-Text & Cases, Excel Books
● Hellriegel, Slocum & Jackson, Management - A Competency Based Approach, Thomson South Western

BBA NEP from session 2023 11

 Course Code

Course Category Theory

Course Category Fundamentals of Accounting

L Credits
Weekly load (hrs) and Credits
4 4
Course Objectives:
● Knowledge: The course is designed to develop insight of principles and techniques of accounting.
To get the complete and systematic record of all transactions and analyzing the financial position
of a business.
● Skills: Utilization of financial and accounting information for planning, decision making and
control.
● Attitude: Every individual or a business concern is interested to know the results of financial
transactions and their results are ascertained through the accounting process.
Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand the framework of accounting as well accounting standards
b) Develop the ability to pass journal entries and prepare ledger accounts
c) Develop the ability to prepare various subsidiary books
d) Prepare financial statements and their adjustments
e) Develop the ability to do Accounting for Non-Profit organizations

Unit Contents Hrs

Introduction to Accounting: Meaning, objectives, Basic Accounting terms.
1 Accounting Process, Objectives of Accounting, and Various users of 12
Accounting Information, Limitations of Accounting, and Accounting
Terminologies. Accounting Concepts and Conventions. Nature of Accounts,
Rules of Debit and Credit. Recording of Transactions- Journal, Ledger posting
from Journal and Balancing
Subsidiary Books: Cash Books, Kinds of Cash Books, Other Subsidiary Books.
2 Trial Balance: Meaning, objectives and preparation. Errors: Types of Errors 12
and Rectification
Financial Statements: Meaning, Capital and Revenue Expenditure,
3 Preparation of Trading and Profit and loss account and Balance sheet, 12
Adjustments in preparation of Financial Statements
Accounting for Non-Profit Organizations : Receipts and Payments Account,
4 Preparation of Income and Expenditure Accounts and Balance Sheet from 12
Receipt and Payment Account
Accounting For Depreciation: Methods , computation and accounting
5 treatment of Depreciation, Change in depreciation method; Accounting for 12
insurance claim for loss of stock and loss of profit
Total
60
Reference Books:
● Shukla M.C., Grewal T.C., Gupta S.C., Financial Accounting, S. Chand Publication
● Maheshwari S.N., Maheshwari Sharad : Financial Accounting for BBA, Vikas
Publishing House
● Rajpurohit, Joshi, Fundamentals of Accounting , Rajasthan Pathaya Prakashan
● Goyal V.K, Goyal Ruchi, Financial Accounting, PHI Learning Pvt Ltd

BBA NEP from session 2023 12

 Course Code

Course Category Theory

Course Category Micro Economics

L Credits
Weekly load (hrs) and Credits
4 4
Course Objectives:
●Knowledge: The course is designed to provide the students overall information about the economic
concepts and their application in business.
● Skills: The course is based on abstract theoretical models and laws, students will also be exposed to
real-world examples as well to enhance their skills about the role of economics in decision making in
business.
● Attitude: The course contains rationality of the causes and consequences of the rapid expansion and
market changes in economy and market trend.
Course Outcomes: On successful completion of the course, the Students will be able to
a) Acquaint with concepts and techniques used in Micro-Economic theory and to enable them to
apply this knowledge in business decision making
b) Describe how changes in demand and supply affect markets
c) Define key characteristics and consequences of different forms of markets
d) To understand the concept related to demand and its application in decision making
e) To understand the concept related to production and its application in decision making
Unit Contents Hrs
1 Definition & scope of Managerial Economics, Utility Analysis, Law of 12
Diminishing Marginal Utility, Law of Equi -Marginal Utility
2 Demand Analysis: Meaning, Law, Exceptions, Elasticity of Demand, 12
Methods for measurement of Elasticity of Demand, Indifference Curve
Analysis
3 Production Analysis: meaning, Laws of Returns, Law of Variable Proportions, 12
Ridge Lines, Expansion Path, Economies & Diseconomies
4 Cost & Revenue: Short run and Long run costs, Fixed and Variable Costs, 12
Average, marginal and Total Cost Curves, Cost Output relationship, Average,
Marginal and Total Revenue
5 Market Analysis: Price & output determination under Perfect Competition, 12
Monopoly, Monopolistic and Oligopoly
Total 60

Reference Books:
● Lipsey R G, Textbook of Positive Economics, Longman Higher Education
● Samuelson P A, Economics, Harvard University Press
● Dwivedi D. N., Managerial Economics, VikasPublication
● Mithani, Jhingan, Managerial Economics, Himalaya Publication
● Dean Joel, Managerial Economics, PHI Learning House
● Chaudhary C.M., Managerial Economics, Arihant Publishing House

BBA NEP from session 2023 13

 Course Code

Course Category Theory

Course Category (DSE) Business Regulatory Framework

L Credits
Weekly load (hrs) and Credits
4 4
Course Objectives:
● Knowledge: Helps students in enhancing their awareness about many legal issues that arise in
the day-to-day operations of any business.
● Skills: Helps in improving excellent writing, problem-solving and analytical skills, alongside strong
communication, negotiation and presentations skills
● Attitude: To understand fundamental legal issues pertaining to the business world to enhance
ability to lead and delegate.
Course Outcomes:On completion of this course, the students will be able to
a) Understand fundamental legal issues pertaining to the business world to enhance ability to lead
and delegate
b) Appreciate the relevance of business law to individuals and businesses and the role of law in an
economic, political and social context
c) Identify the fundamental legal principles behind contractual agreements
d) understand Sales of Goods act and its legal provisions
e) Understand Indian Partnership Act and its legal provisions

Unit Contents Hrs

1 The Indian Contract Act,1872: Nature and kinds of contract; Offer and 12
acceptance; Consideration; Capacity to parties; Free consent

2 The Indian Contract Act ,1872: Legality of object and consideration; Void 12
agreements,; contingent contract; Performance of Contracts; Discharge of
Contract

3 The Indian Contract Act ,1872: Quasi Contract; Indemnity and 12

Guarantee;Bailment and Pledge;Agency

4 The Sales of Goods Act, 1930: Contracts of Sale of Goods; Conditions and 12
warranties; Transfer of property; Performance of contract of sale; Remedial
measures

Consumer Protection Act,2019: Definition of consumer,Salient

features;Grievance redressal mechanism
The Indian Partnership Act ,1932: Definition and Nature of Partnership;
5 Formation of Partnership; RIghts, Duties and Liabilities of partners; 12
Dissolution of Partnership firm
Total
60

Reference Books:

BBA NEP from session 2023 14

 ● Gogna P.P.S., Business Law, New Delhi, S. Chand Publication
● Kuchal M.C., Mercantile Law, Vikas Publishing House Pvt Ltd
● Gulshan, S.S., Business Law, New Delhi, Excel Books
● Shukla M.C., Mercantile Law, S.Chand Publications
● Kapoor N.D., Elements of Mercantile Law, Sultan Chand & Sons

BBA NEP from session 2023 15

 Course Code
Course Category Theory
Course Category Business Statistics
Weekly load (hrs) and Credits L Credits
4 4
Course Objectives:
● Knowledge: Students will learn how to construct and interpret qualitative and quantitative data.
●Skills:This course will enable students understand the theoretical and practical aspects of descriptive
and inferential statistics
● Attitude: The student will develop the practical aspect when calculating the correlation and index
numbers and will be able to solve the problems from a statistical perspective
Course Outcomes: On completion of this course, the students will be able to
a) Understand fundamental related to data, its classification and tabulation
b) Find out the relationship between variables
c) Able to analyze data in terms of central tendency
d) understand the concepts of skewness and dispersion
e) understand the concept of index numbers
Unit Contents Hrs
1 Statistics: Meaning, Characteristics, scope, limitations; Data classification, 12
tabulation and presentation: meaning, objectives and types of classification,
role of tabulation, significance, types and construction of diagrams and
graphs, Collection of data: Primary and Secondary data, Editing and
Approximation.
2 Measures of Central Tendency: Meaning and objectives of measures of 12
central tendency, different measure viz. arithmetic mean, median, mode,
geometric mean and harmonic mean; Measure
3 Dispersion and Skewness: Meaning and objectives, measure of variation 12
viz. range, quartile deviation,inter quartile deviation, mean deviation and
standard deviation, coefficient of variation; Skewness-meaning and
methods of skewness (Karl Pearson and bowley’s measure of skewness)

4 Correlation and Regression: Meaning of correlation, types of correlation – 12

positive and negative correlation, simple, partial and multiple correlation,
methods of studying correlation; rank correlation, Karl pearson Correlation
and Concurrent Deviation, lines of regression, coefficient of regression,
standard error of estimate.
5 Index Numbers :meaning, Importance, kinds and limitations; Methods of 12
Construction-Fixed base, chain base, base shifting, Weighted Aggregative
method and base conversion
Total 60

Reference Books:
● Shukla,Sahai, Business statistics,Sahitya Bhawan publications
● Sharma J.K, Fundamentals Of Business Statistics,Pearson Publication
● Gupta S.P., Statistical Methods, Sultan Chand & Sons
● Levin R & Rubin D, Statistics for management, Pearson Publications

BBA NEP from session 2023 16

 Course Code

Course Category Theory

Course Category (OE) English/Hindi

L Credits
Weekly load (hrs) and Credits
02 02

BBA NEP from session 2023 17

 Course Code

Course Category Theory

Course Category (OE) Human Resource Management

L Credits
Weekly load (hrs) and Credits
04 04
Course Objectives:
● Knowledge: The course is designed to help students to develop an understanding about how to
manage people at work.
●Skills: The course is based on understanding and carrying out HR related activities; students will be
exposed to enhance their skills about Human Relations at the workplace.
●Attitude: The course enables students to become conversant with latest trends as well as the basics
of the theory of Human Resource Management.
Course Outcome:- On successful completion of the course, the students will be able to demonstrate
a) Ability to describe the role and responsibility of Human resources management functions on business
b) Ability to describe Human Resource Planning, Recruitment and Selection process
c) Ability to describe Training Need Assessment and performance appraisal process and methods
d) Ability to explain performance appraisal and its process.
e) Ability to understand the recent trends in HRM

Unit Contents Hrs

1 Introduction-Nature and Scope of human resource management, 12

development of HRM concept, HRM objectives and functions, Role of HRM
department , duties and responsibilities of HR Manager

2 Manpower planning: Objectives, need, importance, short and long term 12

Manpower planning, Recruitment and selection: sources of recruitment,
procedure and basis of selection

3 Developing human resources: employee training, training need 12

assessment, System approach to training, training methods and evaluation

4 Performance Appraisal: Need, Objectives, Ethics, concept of and Methods 12

of performance Appraisal, establishing rewards and pay plans, employee
benefits and ensuring a safe and health work environment

5 Recent Trends in HRM: change in labor force, composition, knowledge 12

workers, employee empowerment. HRM challenges. HRM in a globally
competitive environment, Human Resource Accounting

Total 60
Learning Resources:
Reference Books:
● Dessler Gary, Human resource Management, Pearson Publication
● Aswathappa K, Human Resource and Personnel Management, McGraw Hill Education
● Rao V.S.P, Human Resource Management, Taxmann Publications Pvt Ltd
● Haldar Uday Kumar, Sarkar Juthika, Human Resource Management, Oxford Publication

BBA NEP from session 2023 18

Supplementary Reading: Bhattacharya Deepak Kumar, Human Resource Management, Excel Books
Course Code

Course Category Theory

Course Category (OE) Financial Accounting

L Credits
Weekly load (hrs) and Credits
04 04
Course Objectives:
● Knowledge: To make the students familiar with generally accepted accounting techniques & their
applications in business organizations.
● Skills: Utilization of financial and accounting information for planning, decision making and
control.
● Attitude: Every individual or a business concern is interested to know the results
of financial transactions and their results are ascertained through the accounting process..
Course Outcomes:On successful completion of the course, the Students will be able to
a) To prepare final accounts of partnership firms
b) To understand the process of public issue of shares and accounting for the same
c) To prepare final accounts of joint stock companies
d) To prepare branch accounts, and departmental accounting
e) To do accounting treatment of Joint Life Policy
Unit Contents Hrs

1 Accounting for Hire-Purchase and installment payment system

12
2 Branch accounting Departmental Accounting: Branch Accounts, Branch
Account Method and Stock debtors methods of branch accounting, 12
Accounting of Foreign Branches; Departmental Accounting: Calculation of
Net profit of various departments and allocation of expenses on the basis of
suitable Base
3 Partnership Accounting: Partner’s Capital accounts, Profit and Loss
Appropriation Account, Reconstitution of Partnership: Changes in Profit 12
Sharing Ratio, Admission of a Partner, Revaluation Account, and Adjustments
on Admission of a Partner
4 Retirement of a Partner, Death of a Partner, adjustments on retirement and
death of a partner, Accounting treatment of Joint Life Policy 12

5 Dissolution of Partnership Firm: Modes of dissolution, insolvency of partners,

Garner V/S Murray Rule , Piecemeal distribution of assets 12
Total
60

Learning Resources:
Reference Books:
● S.N Maheshwari, Maheshwari Shaad, Financial Accounting for BBA, Vikas
Publishing House
● Rajpurohit ,Joshi, Fundamentals of Accounting, Rajasthan Pathaya Prakashan
● Jain , Khandelwal, Pareek , Dave, Financial Accounting, Ajmera Book Company
● Shukla M.C., Grewal T.S., Financial Accounting, S. Chand & Company

BBA NEP from session 2023 19

 Course Code

Course Category Theory

Course Category (OE) Macro Economics

L Credits
Weekly load (hrs) and Credits
04 04
Course Objectives:
●Knowledge: This course will enhance the learning capacity of the students to the aspects of
Macroeconomics concepts, theories and principles.
● Skills: A skill set of understanding about the real and open economy as a whole will be developed in
the students.
●Attitude: A student will develop the practical aspect when calculating the income of its Nation to
designing the structure of the government budget.
Course Outcomes: On successful completion of the course,
a) Students should be able to understand fundamental macroeconomic concepts and economic
principles
b) Students should be able to apply macroeconomic tools and concepts that are learned in class to
address a range of real world economic issues
c) Students will get a good foundation in macroeconomics, and be prepared for further study in this
field
d) Understand the concept of National income and it relevance with business and economy
e) Understand the concept of money, banking, government budget and its relationship with
economy

Unit Contents Hrs

1 Macroeconomics: Basic Concepts- Consumption goods, Capital Goods, Final 12

Goods, Intermediate Goods, Concept of Consumption, Concept of
Investment, Stocks & flows, Intersectoral Flows & Circularity Flow

2 Concept of National Income: Aggregates Related to National Income: Gross 12

National Product, Net National Product, Gross and Net Domestic Product at
Market Price, at Factor Cost. National Disposable Income: Gross and net,
Private Income, Personal Income and Personal Disposable Income. Methods
of Calculating National Income

3 Aggregate Demand and its Components. Propensity of consume, Propensity 12

to save (average and marginal), Short run Equilibrium output, investment
multiplier, concept of AED, Ex-ante S and I, Ex-post S and I. Problem of Excess
and Deficient Demand

4 Money & Banking: Concept of Money- Its functions; Quantity Theory of 12

Money, Concept of IS-LM Curves; inflation, Central Bank & Commercial
Bank-role & function

BBA NEP from session 2023 20

 5 Government Budget and the Economy: meaning, objectives, Components 12
and Structure. Types of Budget deficit (Revenue, Fiscal & Primary).
Macroeconomic Policies: Monetary and Fiscal
Total
60

Reference Books:
● Abel Andrew B., Bernanke Ben S., Macroeconomics, Pearson Education Inc
● Dornbusch, Fischer and Startz, Macroeconomics, McGraw Hill
● N. Gregory Mankiw. Macroeconomics, Worth Publishers
● Paul R. Krugman, Maurice Obstfeld, Marc Melitz, International Economics, Pearson Education Asia
● Mankiw N. Gregory (M), Macroeconomics, Macmillan Higher Education
● Froyen Richard T., Macroeconomics, Pearson Education Asia

BBA NEP from session 2023 21

 Course Code

Course Category Theory

Course Category (OE) Cost Accounting

L Credits
Weekly load (hrs) and Credits
04 04

Course Objectives:

● Knowledge: The course is designed to develop insight of principles and techniques of cost
accounting. To introduce the basics of cost accounting and enable the student to correlate the
two branches namely financial and cost accounting.
● Skills: The course is to recognize the impact of cost control and cost reduction on profits. At the root
is the need to thoroughly understand the types, nature, behavior and effect of the various elements
of cost on the pricing, production and profits.
● Attitude: For the managers, knowledge of cost accounting is a prerequisite to successful
management accounting. To build a base for learning management accounting.
Course Outcomes:On successful completion of the course, the students will be able to
a) Understand the several cost concepts involved in business
b) Apply the methods implicated in cost for a better industrial performance
c) Construct the impact of the select cost method
d) Understand the concept relating to Accounting for Material and its application in business
e) Understand the cost related to Operating cost

Unit Contents Hrs

1 Meaning of Costing, Objectives of Cost Accounting, Functions of Cost 12

Accountant, classification of costs. Advantages of Cost Accounting,
Elements of Cost. Accounting for Material: Material Control, Pricing of
material issues

2 Labour: labour turnover, methods of wage payment and incentive plans, 12

Overhead: classification; absorption of Overhead; under and over
absorption of Overhead

3 Unit Costing : Preparation of Simple cost Sheet/cost statement, 12

determination of cost and price of product ; Reconciliation of Cost and
Financial Accounting: Preparation of Reconciliation Statement based on
Cost Sheet and Profit & loss Account

4 Operating Costing. Job, Batch and contract costing 12

Process Costing: Features, Applications and Types of Process Costing, 12

Process Loss, Abnormal Gains and Losses, Joint Products, Byproducts and
5 Accounting

BBA NEP from session 2023 22

 Total 60

Reference Books:
● Maheshwari S.N., Cost and Management Accounting, Sultan Chand & Sons
● Jain S.P., Narang K.L., Cost and Management Accounting, Kalyani Publisher
● Shukla M.C., Grewal T.S., Gupta T.S., Cost Accounting- Text and Problems, S. Chand Publications Ltd

BBA NEP from session 2023 23

Course Code
Course Category Theory
Course Category Quantitative Methods
Weekly load (hrs) and Credits L Credits
4 4

Course Objectives:
● Knowledge: To understand relevance & need of quantitative methods for making business decision
● Skills: To Demonstrate an ability to apply various statistical tool to solve business problem
● Attitude: Students will be able to read and interpret statistical information
Course Outcomes: After completion of this course, students will be able to
a) Apply some basic statistical and linear programming techniques to solve business problems
b) Apply network techniques in business decision making
c) Apply various concepts of Operations Research in Business decision making and solving various
problems
d) Apply Assignment and Transportation technique to solve business problem and in decision making
process
e) Solve the maximization and minimization problems using operations research techniques
Unit Contents Hrs
1 Operation Research: Nature, significance, purpose and limitations,
Methodology of operation research 12
2 Algebra of vectors and matrix and determinants: Addition, subtraction,
multiplication and inversion of matrix, solution of system of linear equations 12
with the help of matrix algebra
3 Linear Programming: Concept, Assumptions and Usage in business decision
making, linear Programming problem: formulation, methods of solving: 12
graphical and simplex, duality; concept, Significance, usage & application in
business decision making
4 Transportation & assignment problems: General structure of transportation
problem, solution procedure for transportation problem, methods for finding 12
initial solution, test for optimality. Maximization transportation problem,
transportation problem. Assignment problem approach of the assignment
model, solution methods of assignment problem, maximization in assignment,
unbalanced assignment problem
5 Network Analysis using PERT and CPM: Concepts, Drawing Network and
Numbering Events project time and crashing the activities 12
Total
60

Reference Books:
● Gupta, S.P.,Gupta P.K, .Quantitative Techniques and Operations Research, S Chand & Sons
● Kapoor V.K., Operations Research ,Sultan Chand Publications
● Sharma J.K., Operations Research: Problems & Solutions, Macmillan India Ltd
● Gupta, Gupta Manmohan, Business Statistics and Operation Research, S Chand and Sons

BBA NEP from session 2023 24

 Course Code

Course Category Theory

Course Category (OE) Environmental Studies

L Credits
Weekly load (hrs) and Credits
02 02

BBA NEP from session 2023 25