BBA- COURSE MATRIX - SEMESTER I

Paper Subjects IA Exam Total

Code

1.1 Language I: Kannada / 30 70 100

Telugu /Additional English /
Hindi

1.2 Language II: English 30 70 100

1.3 Financial Accounting 30 70 100

1.4 Principles of Management 30 70 100

1.5 Corporate Administration 30 70 100

1.6 Production and Operations 30 70 100

Management

1.3 FINANCIAL ACCOUNTING

OBJECTIVES
 To enable the students to have a comprehensive understanding of Financial Accounting.
 To know the conceptual frame work of accounting cycle.
 To understand and prepare Final Accounts of Proprietary Concerns.

UNIT 1: INTRODUCTION TO ACCOUNTING 8Hrs

Accounting-meaning, definition, objectives, scope, basic terms, Accounting Principles, Concepts
and Conventions, Accounting Equations, Accounting Standards-meaning, definition, objectives,
role of ASB, List of Accounting Standards issued by ICAI.

UNIT 2: ACCOUNTING PROCEDURE 12Hrs

Double entry system –meaning, importance, rules of debit and credit; Journal –meaning,
importance of journal entries, journalizing (Practical Problems); Ledger -meaning, importance,
posting entries (Practical Problems).
Unit 3: CASH BOOK AND BANK RECONCILIATION 12Hrs
Cashbook, Types of Cashbook-single column, double column and petty cashbook (Practical
Problems);Bank Reconciliation -meaning, causes of differences, importance, preparation and
presentation of BRS (Practical Problems).

Unit4: TRIAL BALANCE, FINAL ACCOUNTS OF PROPRIETARY CONCERN 6Hrs

Trial Balance-objectives, preparation, errors and rectification (Theory only); Preparation of Profit
and Loss Account and Balance Sheet (Vertical Form)

Unit 5: ACCOUNTING SOFTWARE 8Hrs

Introduction to Tally -Company Creation, Safety of Accounts or Password, Characteristics,
Making Ledger Accounts, writing vouchers, voucher entry, making different types of vouchers,
correcting sundry debtors and sundry creditors accounts, preparation of Trail Balance; Accounts
books-Cash Book, Bank Books, Ledger Accounts, Group Summary, Journal Register, Statement
of Accounts and Balance Sheet.

SKILL DEVELOPMENT
 Maintaining practical record for the accounting exercises executed during tally classes.

BOOKS FOR REFERENCE

1. Jawaharlal andSeemaSrivastava: Financial Accounting, HPH
2. Anil Kumar, Rajesh Kumar and Mariyappa, Financial Accounting, HPH
3. Bhupinder, Financial Accounting, Cengage
4. Dr. S.N. Maheswari, Financial Accounting, HPH
5. Dr. Venkataraman R. andothers, Fundamentals of Accounting, VBH5.
6. Needles, Financial Accounting, Cengage
7. Grewal and Gupta, Advanced Accounting, Sultan Chand.
8. S. P Jain and K. L. Narang ; Financial Accounting, Kalyani Publishers.
9. Soundrarajan A andK. Venkataramana, Financial Accounting, SHB publishers. 10.Manjunath,
GunduRao –Computer Business Applications, HPH. 11.SudaimuthuandAnthony: Computer
Applications in Business, HPH

1.4 PRINCIPLES OF MANAGEMENT

OBJECTIVE:
To familiarize the students with concepts and principles of management
Unit1: INTRODUCTION TO MANAGEMENT 10Hrs
Introduction –Meaning, Evolution of Management thought,pre-scientific management era,
classical management era, neo-classical management era, modern management era; Nature and
Characteristics of Management -Scope and functional areas of Management; Management as a
Science, Art or Profession; Management and Administration; Principles of Management.

Unit2: PLANNING AND DECISION MAKING 08Hrs

Nature, importance and purpose of planning -Planning Process; Objectives; Types of plans
(Meaning only); Decision making-importance and steps; MBO and MBE (Meaning only)

Unit3: ORGANIZING AND STAFFING 12Hrs

Nature and purpose of organization; Principles of organizing; Delegation of authority; Types of
organization-Departmentation, Committees; Centralization vs Decentralization of authority and
responsibility, Span of Control; Nature and importance of staffing.

Unit4: DIRECTING COMMUNICATING AND COORDINATING 10Hrs

Meaning and nature of direction, Principles of direction; Communication -Meaning and
importance, Communication process, Barriers to Communication, Steps to overcome
communication barriers, Types of Communication; Coordination–Meaning, importance and
Principles.

Unit5: CONTROLLING 10Hrs

Meaning and steps in controlling, Essentials of Effective Control system, techniques of control
(in brief).

Unit 6: BUSINESS SOCIAL RESPONSIBILITY AND MANAGERIAL ETHICS 4Hrs

Business Social responsibility-meaning, arguments for and against business social responsibility;
Green management-meaning, Green management actions; Managerial Ethics -Meaning-
importance of ethics in business, factors that determine ethical or unethical behavior.

SKILL DEVELOPMENT
● Two cases on the above syllabus should be analyzed by the teacher in the classroom and same
needs to be recorded by the student in the skill development book.
● Different types of Organization structure.
● Draft Control charts for different industries / business groups.

BOOKS FOR REFERENCE

1. Stephen P. Robbins,Management, Pearson
2. Koontz andO‟Donnell, Management, McGrawHill.
3.Griffin, Nelson, Manjunath, MGMT and ORGB, Cengage
4.L M Prasad, Principles of management, Sultan Chand andSons
5.V.S.P Rao/Bajaj, Management process and organization, ExcelBooks.
6. Appanniahand Reddy, Management, HPH.7.T. Ramaswamy : Principles of Management,HPH

1.5 CORPORATE ADMINISTRATION

OBJECTIVE
To familiarize the students with the existing Company Law and Administration.

Unit 1: INTRODUCTION TO COMPANY 08Hrs

Meaning and Definition –Features –Steps in formation of Joint Stock Company, High Lights of
Companies Act 2013 -Kinds of Companies –One Person Company, Private Company, Public
Company, Company limited by Guarantee, Company limited by Shares, Holding Company,
Subsidiary Company, Government Company, Associate Company, Small Company, Foreign
Company, Global Company, Body of Corporate, Listed Company (Meaning only)

Unit 2: FORMATION OF A COMPANY 14Hrs

Promotion Stage-Meaning of Promoter, Position of Promoter and Functions of Promoter;
Incorporation Stage –meaning and contents of Memorandum of Association and Articles of
Association, Difference between Memorandum of Association and Articles of Association,
Certificate of Incorporation; Subscription Stage –meaning and contents of Prospectus, Statement
in lieu of Prospects and Book Building; Commencement Stage –Documents to be filed, e-filing,
Registrar of Companies, Certificate of Commencement of Business.

Unit 3: COMPANY ADMINISTRATION 18Hrs

Key Managerial Personnel –Managing Director, Whole Time Directors, Company Secretary,
Chief Financial Officer, Resident Director, Independent Director; Auditors–Appointment, Powers,
Duties and Responsibilities; Managing Director–Appointment, Powers, Duties and
Responsibilities; Audit Committee; CSR Committee; Company Secretary -Meaning, Types,
Qualification, Appointment, Position, Rights, Duties, Liabilities and Removal or dismissal.

Unit 4: CORPORATE MEETINGS 08 Hrs

Corporate Meetings -Types of Meetings, Annual General Meeting, Extraordinary General
Meetings, Board Meeting; Requisites of a valid meeting; resolutions and kinds of resolution;
preparation Agenda and minutes.
Unit 5: WINDING UP OF COMPANIES 08Hrs
Meaning–Modes of Winding up; Official Liquidator-Powers and Duties; Consequences of
Winding up

Unit 6: CSR LEGISLATION IN INDIA 04Hrs

Meaning of CSR, Scope for CSR Activities under schedule VII of the Companies Act, 2013,
Provisions of CSR mandate.

SKILL DEVELOPMENT
 Record specimen copy of Memorandum of Association and Articles of Association of any
company.
 Drafting Notice of Company Meetings –Annual, Special, Extraordinary and Board meetings.
 Two cases related to corporate governance to be analyzed by the teacher in the classroom and
same needs to be recorded by the student in the skill development record book.
 Write CSR summary of any two companies.

BOOKS FOR REFERENCE

1.N.D. Kapoor, Company Law and Secretarial Practice, Sultan Chand andSons.
2.M.C. ShuklaandGulshan, Principles of Company Law, S. ChandaandCo.
3.C.L. Bansal, Business andCorporate law, Excel Books.
4.Chanda, Company Law, Cengage
5.S.S Gulshan, Company Law, New Age International.
6.MaheshwariandMaheshwari, Elements of Corporate Laws, Himalaya Publishers
7. Dr. P.N. Reddy and H.R. Appanaiah, Essentials of Company Law and Secretarial Practice,
Himalaya Publishers.
8. Pradeep K. Shinde, Corporate Environment

1.6 PRODUCTION AND OPERATIONS MANAGEMENT

OBJECTIVE

To make the students understand the concepts of production and operations management.

Unit1: INTRODUCTION TOPRODUCTION AND OPERATIONS MANAGEMENT 2Hrs

Introduction -Meaning and Definition; Classification -Objectives and Scope of Production and
Operation Management; Automation: Introduction, Meaning and Definition, Needs, Types,
Advantages and Disadvantages.
Unit2: PLANT LOCATION AND LAYOUT 08Hrs
Introduction –Meaning and Definition, Factors affecting location, theory and practices, cost factor
in location-Plant layout principles, space requirement, Different types of facilities; Organization
of physical facilities –building, sanitation, lighting, air conditioning and safety.

Unit3: MATERIALS MANAGEMENT 08Hrs

Introduction –Meaning and Definition -Purchasing, Selection of Suppliers, Inventory
Management, Material Handling Principles and Practices, Economic Consideration, Criteria for
Selection of Materials Handling Equipment, Standardization, Codification, Simplification,
Inventory Control, Techniques of inventory Control (Concept only).

Unit4: PRODUCTION PLANNING AND QUALITY CONTROL 16Hrs

Objectives and Concepts, capacity planning, corresponding production planning, controlling,
scheduling routing –Quality Control Production Planning/operations planning and control-role of
production planning and control in operation management-scope of production planning and
control-main functions of PPC-Level of Production Planning-Production planning functions-
production control functions-benefits of production planning and control-productions planning
and control in different productions and system. Meaning of ISO and TQM.

Unit5: MAINTENANCE AND WASTE MANAGEMENT 12Hrs

Introduction –Meaning –Objectives -Types of maintenance, Break down, spares planning and
control, preventive routine, relative advantages, maintenance scheduling, equipment reliability and
modern scientific maintenance methods -Waste Management -Scrap and surplus disposal, salvage
and recovery.

SKILL DEVELOPMENT

 Two cases on the above syllabus should be analyzed by the teacher in the classroom and same
needs to be recorded by the student in the skill development book.
 2.Draw a ISO specification chart3.Draw any two quality control charts

BOOKS FOR REFERENCE

1.Ashwathappa. K and Sridhar Bhatt : Production and Operations Management,HPH.
2.Gondhalekar and Salunkhe : Productivity Techniques,HPH.
3.SN Chary, Production and Operations Management, McGrawHill.
4.Gaither, Operations Management, Cengage
5.U. Kachru, Production and Operations Management, ExcelBooks.
6.Alan Muhlemann, John Oaclank and Keith Lockyn, Production and Operations
Management,PHI.
7.K KAhuja, Production Management, CBSPublishers.
8.S.A. Chunawallaand Patel: Production and Operations Management,HPH.
9.Everett E Adam Jr., and Ronald J Ebert, Production and Operations
Management, SagePublishers.
10. Dr. L. N. Agarwal and Dr. K.C. Jain, ProductionManagement
11. Thomas E. Morton, Production Operations Management, South WesternCollege.
12.K. Venkataramana, Production Operations Management,SHBP.
13.Sridhara Bhatt -Production and Operation Management,HPH.
14.GhousiaKhaloon –Production and Operation Management,VBH.
15.Gngully, OM-A South Asian Perspective, Cengage