Choice Based Credit System

140 Credits for 3-Year UG

MAKAUT Framework
w.e.f. AY 2020-21

MODEL CURRICULUM
For
BBA (ACCOUNTANCY, AUDITING &
TAXATION)
Course Title

Course Name: BBA ACCOUNTANCY, TAXATION & AUDITING

Formal Abbreviation: BBA (AT & A)

Proposed Date of Introduction: NOVEMBER 2020

Organizational Arrangements

Managing Faculty: Faculty from Commerce, Taxation & Management

Collaborating Faculties: Professionals from CA, ICWA background & E-Tax

consultant

External Partners: To be decided

Nature of Development

The proposal involves:

a new course redevelopment or diversification of an existing course

Objective

BBA -AT & A is one of the most sought after career oriented professional programs offered at
the bachelor’s level. This degree course opens up innumerable career options and opportunities
to the aspiring accounting professionals both in India and abroad. This program also prepares
one to start a business of his/ her own in the capacity of an entrepreneur.

Course

▪ Three – Year full-time BBA (ACCOUNTANCY, AUDITING & TAXATION) (Six –

Semester).

▪ Minimum number of class room contact teaching for BBA (ACCOUNTANCY, AUDITING
& TAXATION) programme should be 134 credits (one credit equals 10 hours) and Internship
/ Project should be 06 credits i.e., Total 134 + 6 = 140 credits.

▪ Specialization: Students can opt for anyone fromtwo Specialization; Accounting &Auditing
and Taxation. DSE 1-4 shall contribute to programme specific objectives and evaluated as
project and comprehensive VIVA VOCE.
 ▪ As per UGC guidelines, a student can opt for hons. in a specific stream for which he/she needs
to acquire 140 credit points along with additional 20 credit points that can be accrued by
undertaking online courses as prescribed by the university under MOOCS basket.

Reasons for Introduction of Course

BBA Accounting, Auditing & Taxation is a 3 years professional course in accounting and tax
planning domain. BBA Accounting, Auditing & Taxation is a three years full time
undergraduate programme and is can also be recommended as an alternative course like B.Com.
This proposed course is divided in six semesters and each semester will have five different
papers. One can join the course after passing common entrance test (CET) conducted by
MAKAUT, WB. This course focuses on teaching students how to prosper in accounting &
taxation field as a professional.

Eligibility Criteria

Interested aspirants for the course are required to fulfil the below-mentioned eligibility
criteria.

 A candidate should have cleared class 12 (10+2 or equivalent) / higher secondary

examination with english.
Notification for admission to the BBA (AT & A) programme will be published and classes
will start around the commencement of the academic session.

Admission Process: Through CET Exam

Course Structure

Subject Semester Semester Semester Semester

Semester V Semester VI
Type I II III IV
CC C1, C2 C3, C4 C5, C6,C7 C8,C9,C10 C11,C12 C13,C14
DSE DSE1, DSE2 DSE3, DSE4

GE GE1 GE2 GE3 GE4

AECC AECC 1 AECC 2

SEC SEC 1 SEC 2
4 (20) 4 (20) 5(26) 5(26) 4 (24) 4 (24)
 CURRICULUM STRACTURE
CONTACT HOURS TOTAL
SUBJECT SUBJECT NAME/CODE CONTACT CREDIT
L T P HOURS

COMMUNICATIVE ENGLISH 10 - 10 20
AECC 1 2
(BBA AT & A 101)

FUNDAMENTALS OF 40 20 - 60
CC 1 ACCOUNTING 6
1ST
SEM (BBA AT & A 102)

PRINCIPLES OF 40 20 - 60
MANAGEMENT &
CC 2 ORGANISATIONAL 6
BEHAVIOUR

(BBA AT & A 103)

Any One from the List of 40 20 60

GE 1 6
Generic Elective /
Interdisciplinary Courses
TOTAL 200 20

CONTACT HOURS TOTAL

SUBJECT SUBJECT NAME/CODE CONTACT CREDIT
L T P HOURS

ENVIRONMENTAL STUDIES 20 - - 20
AECC 2 2
(BBA AT & A 201)

HUMAN RESOURCE 40 20 - 60
MANAGEMENT &
2ND
CC 3 MARKETING 6
SEM
MANAGEMENT

(BBA AT & A 202)

COST ACCOUNTING 40 20 - 60
CC4 6
(BBA AT & A 203)

Any One from the List of 40 20 - 60

GE 2 6
Generic Elective /
Interdisciplinary Courses
TOTAL 200 20
 CONTACT HOURS TOTAL
SUBJECT SUBJECT NAME/CODE CONTACT CREDIT
L T P HOURS

ADVANCED ACCOUNTING 50 10 - 60
CC 5 6
(BBA AT & A 301)

INFORMATION 40 10 10 60
TECNOLOGY IN BUSINESS
CC 6 & E- COMMERCE 6
3RD
SEM (BBA AT & A 302)

INDIAN FINANCIAL 40 20 - 60
SYSTEM & FINANCIAL
CC 7 MARKET OPERATION 6

(BBA AT & A 303)

Any One from the List of 40 20 - 60

GE 3 Generic Elective / 6
Interdisciplinary Courses

Any One from the List of 5 5 10. 20

SEC 1 2
Skill Enhancement Course

TOTAL 200 26

CONTACT HOURS TOTAL

SUBJECT SUBJECT NAME/CODE CONTACT CREDIT
L T P HOURS

PRINCIPLES OF TAXATION 40 20 - 60
CC 8 6
(BBA AT & A 401)

ENTREPRENUERSHIP 40 20 - 60
DEVELOPMENT &
4TH CC 9 BUSINESS ETHICS 6
SEM
(BBA AT & A 402)

MANAGEMENT 40 20 - 60
CC 10 ACCOUNTING 6
(BBA AT & A 403)

Any One from the List of 40 10 10 60

GE 4 Generic Elective / 6
Interdisciplinary Courses
 Any One from the List of 5 5 10 20
SEC 2 2
Skill Enhancement Course

TOTAL 200 26

CONTACT HOURS TOTAL

SUBJECT SUBJECT NAME/CODE CONTACT CREDIT
L T P HOURS

AUDITING & ASSURANCE 40 20 - 60

CC 11 6
(BBA AT & A 501)

5 TH QUANTITATIVE 40 20 - 60
SEM TECHNIQUES FOR
CC 12 MANAGEMENT 6

(BBA AT & A 502)

DSE 1 (BBA AT & A 503) A/B 40 20 - 60 6

DSE 2 (BBA AT & A 504) A/B 40 20 - 60 6

TOTAL 200 24

CONTACT HOURS TOTAL

SUBJECT SUBJECT NAME/CODE CONTACT CREDIT
L T P HOURS

FINANCIAL MANAGEMENT 40 20 - 20
CC 13 6
6 TH (BBA AT & A 601)
SEM
INTERNSHIP & PROJECT - - 60 60
CC 14 6
WORK (BBA AT & A 602)

DSE 3 (BBA AT & A 603) A/B 40 20 - 60 6

DSE 4 (BBA AT & A 604) A/B 40/10* 20/10* NIL/40* 60 6

TOTAL 200 24
List of Discipline Specific Elective Course :

ACCOUNTING & AUDITING (A) TAXATION (B)

DSE 1 ADVANCED AUDITING ADVANCED TAX LAW PRACTICES

DSE 2 CORPORATE ACCOUNTING & FINANCIAL INDIRECT TAX LAW PRACTICE

REPORTING

DSE 3 FINANCIAL STATEMENT ANALYSIS PUBLIC FINANCE & TAXATION

DSE 4* ADVANCED ACCOUNTING PACKAGES- TAX PLANNING & PROCEDURE

ERP & TAX FILING

List of General Elective papers –Interdisciplinary:

GE 1 MICRO ECONOMICS IN BUSINESS

GE 2 MACRO ECONOMICS IN BUSINESS

GE 3 BUSINESS REGULATORY FRAMEWORK

GE 4 BUSINESS RESEARCH METHODS: TOOL & TECHNIQUES

GE 5 BUSINESS MATHEMATICS

GE 6 BUSINESS STATISTICS

Any one from the list of Skill Enhancement Course:

SEC 1 COMPUTER APPLICATION IN BUSINESS

SEC 2 ACCOUNTING SOFTWARE PACKAGES & TAX FILING

 Core Papers
BBA (ACCOUNTANCY, AUDITING & TAXATION)
Semester : I
C-1 C-2

FUNDAMENTALS OF ACCOUNTING PRINCIPLES OF MANAGEMENT & ORGANISATIONAL

BEHAVIOUR

Semester : II
C-3 C-4

HUMAN RESOURCE MANAGEMENT & MARKETING COST ACCOUNTING

MANAGEMENT

Semester : III
C-5 C-6 C-7

ADVANCED ACCOUNTING INFORMATION TECNOLOGY IN INDIAN FINANCIAL SYSTEM &

BUSINESS & E- COMMERCE FINANCIAL MARKET OPERATION

Semester : IV
C-8 C-9 C-10

PRINCIPLES OF TAXATION ENTREPRENUERSHIP DEVELOPMENT MANAGEMENT ACCOUNTING

& BUSINESS ETHICS

Semester : V
C-11 C-12

AUDITING & ASSURANCE QUANTITATIVE TECHNIQUES FOR MANAGEMENT

Semester : VI
C-13 C-14

FINANCIAL MANAGEMENT INTERNSHIP & PROJECT WORK

Note: All the above mentioned fourteen papers are compulsory for BBA (ACCOUNTANCY,
AUDITING & TAXATION).
Serial No Program Outcome Mapped Courses

1 Understanding of basic principles of CC1 (BBA AT & A 102),

Accounting

2 Understanding of basic principle of Auditing CC11((BBA AT & A 501), DSE 1A.

3 Understanding of basic principles of Taxation CC8 (BBA AT & A 401), DSE 4B, DSE
1B, DSE 2B.
4 Learning advanced accounting CC5 (BBA AT & A 301), DSE 2A

5 Learning Management accounting & Financial CC10 (BBA AT & A 403), CC13 (BBA
management AT & A 601),DSE 3A

6 Learning Cost accounting CC 4 (BBA AT & A 203),

7 Learning in an Information Technology GE 1, GE 2, SEC 1, SEC 2, DSE 4A,

platform, business economics, Indian financial CC6 (BBA AT & A 302), DSE 3B, CC7
system (BBA AT & A 303).

8 Learning principles of organizational CC2 (BBA AT & A 103), CC3 (BBA

behavior, human resource management AT & A 202),

9 Learning entrepreneurial issues and AECC 2 (BBA AT & A 201), CC9

environmental concerns and business legal (BBA AT & A 402), GE 3
framework

10 Learning business communication and AECC 1(BBA AT & A 101), CC12

quantitative techniques (BBA AT & A 502), GE 4, GE 5, GE 6.
 FIRST SEMESTER

Credit Points– 2
Total Contact Hours - 20

BBA AT & A: 101 COMMUNICATIVE ENGLISH

Course Objectives:
1. To understand importance of listening and comprehending oral communication.
2. To understand the difference between in depth reading and casual reading
3. To learn the art of Oral Communication and its implication in organizational context.
4. To learn the basics of written communication applicable in business organization.
5. To understand the concept and structure of business correspondences.
6. To gain an understanding of interview and presentation skills for personal grooming.
Course Outcomes:
Sl. No. Course Outcome Mapped Module
1 Effectively listening to and comprehending oral communication Module I – Unit 1

2 Ability to differentiate between reading styles Module I – Unit 2

3 Ability to communicate effectively with others Module I – Unit 3

4 Ability to write letters, notices, circulars and other written Module II – Unit 4
communication.

5 Ability to interact with business clients in organizational context Module II – Unit 5

6 Ability to appear in interviews and deliver effective presentations Module II – Unit 6

MODULE I
Unit 1: Listening & Understanding Lessons: Types and process of Listening, Importance of
Listening, Aural comprehension (2L)
Unit 2: Reading Skill: Intensive and Extensive Reading, Skimming and Scanning (2L)
Unit 3: Communication Skill: Conversation Practice, Debates, and Colloquium (4L)
MODULE II
Unit 4: Writing Skill: Basic Rules, Introductory Grammar, Common Errors Writing CVs, Official
Correspondence, Letter for approval of the authority, Circular, Agenda, Notice, Press Release,
Report writing about the proceedings of any seminar, Preparation of official reports, etc. (6L)
Unit 5: Business Communication: Letter to Vendor-quotation, Query for details of any item,
Reminder letter, Newsletters, Newspaper Reports, Advertisement, etc. (4L)
Unit 6: Personality Grooming: Mock Interview, Group Discussions and Seminar Presentations,
Role play. (2L)

Suggested Readings:
1. Nilanjana Gupta, Communicate with confidence, Anthem Press
2. V. Syamala, Effective English Communication for you, Emerald Publisher
3. Krishnamohan & Meera Banerji, Developing Communication Skills
4. R. K. Madhukar, Business Communication, Vikash Publishing House Pvt. Ltd.

Module Content Total %age of Covered Covered Blooms Remarks

No. Hours questions CO PO Level (If (If any)
applicable)
Module I Listening & 2 10 1 10
/Unit 1 Understanding
Lessons
Module I Reading Skill 2 10 2 10
/Unit 2
Module I Communication 4 20 3, 6 10
/Unit 3 Skill
Module Writing Skill 6 30 4, 5 10
II/ Unit 4
Module Business 4 20 4, 5 10
II /Unit 5 Communication
Module Personality 2 10 3, 6 10
II/ Unit 6 Grooming

Credit Points– 6
Total Contact Hours - 60

BBA AT & A 102: FUNDAMENTALS OF ACCOUNTING

Course Objectives
1. To understand the meaning of accounting and different accounting principles, rules of
journal, ledger and trial balance.
2. To know the concept of cash book.
 3. To know the pattern of final accounts of the sole proprietorship business with adjustment.
4. To know the concept of rectification of errors.
5. To know different concepts and methods of depreciation.
6. To know different concept of provisions which include provision for doubtful debt,
discount on debtors and discount on creditors.
7. To know the knowledge of issue of shares and basic concept of IFRS

Course Outcomes (CO):

SL NO. Course Outcome Mapped Modules
1 Ability to understand how to record the journal entries, Module I – Unit 1
posting to the ledger and preparation of trial balance.
2 Ability to prepare double column cash book with contra Module I – Unit 2
entry.
3 Ability to prepare trading account, profit & loss account Module I – Unit 3
and balance sheet along with different adjustment.
4 Ability to rectify the errors with proper journal entry. Module I – Unit 4
5 Ability to calculate depreciation by applying various Module II – Unit 5
methods.
6 Ability to calculate reserve and provisions of company Module II – Unit 6
account.
7 Ability to understand the process of valuation of issue Module II – Unit 7
of shares.

MODULE 1
Unit 1: Meaning and Scope of Accounting (12L)
Accounting Principles: GAAP; Accounting Transactions: Accounting Equation, Journal; Rules
of debit and credit; Ledger; Trial Balance; Capital and Revenue
Unit 2: Cash Book (6L)
Concept of cash book and petty cash book, difference between trade discount and cash discount,
preparation of double column cash book with contra entry.
Unit 3: Final Accounts for sole proprietorship business (12L)
Manufacturing account; Trading account; Profit and Loss Account; Balance Sheet; Adjustment
entries, Closing stock, outstanding, prepaid Expenses, Pre received, Depreciation, Provision, Stock
lost by Fire, Goods withdrawal by proprietors, Free sample.
Unit 4: Rectification of Errors (8L)
Rectification of one sided and double sided errors with the effects of suspense account and profit
MODULE 2
Unit 5: Depreciation (8L)
Concept of depreciation; Causes of depreciation; depletion, amortization; Depreciation
accounting; Methods of recording depreciation; Straight line and diminishing balance method.

Unit 6: Provisions and Reserves (6L)

Preparation of provision for doubtful debt account, provision for discount on Debtors account
and provision for Discount on Creditors account, difference between provision and reserve.

Unit 7: Company accounts (8L)

Issue of shares (application, allotment, first call, final call) ,Calls in arrear & forfeiture of shares.
Basic Concept of IFRS

Suggested Readings
1. Monga, J.R., Financial Accounting: Concepts and Applications, Mayoor Paper Backs, New
Delhi.
2. Shukla, M.C., T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co.,
New Delhi.
3. S. N. Maheshwari, Financial Accounting, Vikas Publication, New Delhi. T.S, Grewal,
Introduction to Accounting, S. Chand and Co., New Delhi
4. P.C. Tulsian, Financial Accounting, Tata McGraw Hill, New Delhi.
5. Jain, S.P. and K.L. Narang. Financial Accounting. Kalyani Publishers, New Delhi

Module Content Tota %age of Covered Covered Blooms Remarks

No. l questions CO PO Level (if any)
Hour (if
s applicable)
Module I Meaning and 12 20 1 1
Unit 1 Scope of
Accounting
Module I Cash Book 6 10 2 1
Unit 2
Module I Final Accounts 12 20 3 1
Unit 3 for sole
proprietorship
business
 Module I Rectification 8 14 4 1
Unit 4 of Errors
Module II Depreciation 8 13 5 1
Unit 5
Module II Provisions and 6 10 6 1
Unit 6 Reserves
Module II Company 8 13 7 1
Unit 7 accounts

Credit Points– 6
Total Contact Hours - 60

BBA AT & A 103: PRINCIPLES OF MANAGEMENT & ORGANIZATIONAL

BEHAVIOUR

Course Objectives:
1. To help the students to develop cognizance of the importance of management principles.
2. To understand the planning process in the organization.
3. To enable them to analyze and understand the environment of the organization.
4. To study the system and process of effective controlling in the organization.
5. To understand the concept of behavior in a organizational settings & to explain, predict
and influence behavior of others.
6. To help the students to develop the concepts of Human Behaviour.
7. To know the concept of motivation &how to motivate people for their work accoding to
various theories.
8. To enable them to understand the group behavior & the communication process in an
organization.
9. To help the students to develop the process of leading individuals, managing conflicts.
10. To enable them to understand the culture of the organization & execute the strategy
according to the situation.

Course Outcomes (CO):

Sl. Course Outcome Mapped modules

No.
1 Students will be able to have clear understanding of Module I/unit 1
managerial functions like planning, and have same basic
knowledge on international aspect of management
 2 Students will be able to explain the relationship between Module I/unit 2
strategic, tactical and operational plans

3 Students will be able to understand the concept of Module I/unit 3

organization.

4 Students will be able to analyze isolate issues and Module I/unit 4

formulate best control methods
5 Students will be able to develop insight on how Module II/unit 5
employees behave & perform in the workplace .

6 Students will get knowledge to improve personal Module II/unit 6

adjustment & interpersonal relationship
7 Students will be able to analyze & compare different Module II/unit 7
models used to explain individual behavior related to
motivation & rewards
8 Students will be able to explain group dynamics & Module II/unit 8
demonstrate skills required for working in groups.

9 Students will learn to explore & will develop a sense of Module II/unit 9
confidence & belief in themselves & their ideas.

10 Students will be able to understand that how Module II/unit 10

organizational culture influences the behavior of
organizational members.

MODULE I
Unit 1. Introduction to Management: Nature, purpose and scope of management, Skills and roles
of a Manager, Functions, Development of Management Theories (Classical, Neo-Classical and
Modern) (4L)
Unit 2. Planning Process: Types of plans, Levels of planning, planning process, Management by
objectives, Strategic Management, premising and forecasting; Decision-Making process, barriers,
styles of decision making (6L)
Unit 3. Organizing Procedure: Organizational design and structure, Coordination, centralization
and de-centralization, Delegation, Authority & power – concept & distinction, Line and staff
organizations. (8L)
Unit 4. Controlling System: Concept, planning-control relationship, process of control, Types of
Control, Control Techniques, and Staffing: Human Resource Management and Selection (8L)
 MODULE II
Unit 5. Introduction to Organisational Behaviour: The nature and determinants of
organisational behaviour, need for knowledge of OB, contributing disciplines to the field, OB
Model (4L)
Unit 6. Individual differences: Learning, Values, attitudes, Personality (MBTI, Big Five Model),
Emotional Intelligence, Perception, Attribution theory (6L)
Unit 7. Work Motivation: Early Theories (Mc. Gregory’s Theory X & Y , Abraham Maslow’s
Need Hierarchy Theory Herzberg’s Two Factor Theory) & Contemporary Theories (Mc.
Clelland’s 3 Needs Theory , Alderfer’s ERG Theory , Adam’s Equity Theory & Vroom’s
Expectancy Theory, Goal Setting Theory), Application of Motivation Theories & workers
participation management. (6L)
Unit 8. Group Behaviour: Types of Groups, Stages of Group Development, Group Decision
Making, Understanding Teamwork: Types of Teams, Creating Effective teams, Communication:
significance, types, barriers, overcoming barriers. (6L)
Unit 9. Leadership: Basic Approaches (Trait Theories, Behavioural Theories & Contingency
Theories) & Contemporary Issues in Leadership. Conflict: levels of conflict, resolving conflicts;
power and politics: sources of power, use of power (6L)
Unit 10. Organisation culture and Change: Effects of culture, changing Organisational culture
forces of change, Resistance to change, the change process (6L)

Suggested Readings:
1. Robbins, Stephen P, and Mary Coulter: Management, Prentice Hall, New Delhi. Robbins,
Stephen P: Organizational Behavior" Prentice Hall.
2. Govindarajan & Natarajan: Principles of Management, Prentice Hall of India Private
Limited.
3. Stoner, Freeman & Gilbert, Jr.: Management, Prentice Hall of India private Limited
4. Newstrom, John W. and Keith Davis: Organizational Behavior: Human Behavior at Work,
Tata McGraw-Hill,

Blooms
Total % age of Remark
Module Covere Covere Level (if
Content Hour question s (If
Number d CO d PO applicabl
s s any)
e)
Module I/unit 1 Introduction to 4 7 1 8
Management
Module I/unit 2 Planning Process 6 10 2 8
Module I/unit 3 Organizing Procedure 8 10 3 8
Module I/unit 4 Controlling System 8 10 4 8
Module II/unit 5 Introduction to 4 7 6 8
Organizational Behavior
Module II/unit6 Individual differences 6 12 6 8
Module II /unit7 Work Motivation 6 12 7 8
Module II /unit 8 Group Behavior 6 10 8 8
Module II /unit 9 Leadership 6 12 9 8
Module II/unit Organization culture and 6 10 10 8
10 Change

[NOTE: FOR BBA AT & A 104, ANY ONE FROM THE LIST OF GENERIC ELECTIVES /
INTERDISCIPLINARY COURSES.]

SECOND SEMESTER

BBA AT & A 201: ENVIRONMENTAL STUDIES

Course Objectives:
1. To understand the concept of ecology and eco system
2. To understand the concept of ecological succession
3. To understand the different types of natural resources – renewable and non-renewable
4. To understand the concept of biodiversity and conservation of resources
5. To understand the reasons behind environmental pollution – its effects and control
measures
6. To understand environmental policies and implications of climate change.

Course Outcomes:
Sl. Course Outcome Mapped Modules
No.
1 Ability to define ecology and knowledge of eco system Module I/unit 1
2 Ability to differentiate between different types of eco Module I/unit 2
systems
3 Ability to determine renewable and non-renewable natural Module I/unit 3
resources

4 Ability to understand biodiversity and its relationship with Module II/unit 4

natural resources

5 Ability to determine the reasons behind environmental Module II/unit 5

pollution and means of controlling the same.
 6 Ability to understand the implications of change in climate Module II/unit 6
and environmental policies.

MODULE I

Unit 1: Introduction to Environmental Studies

Concept of Ecology and Eco-system, Structure and Function of an Ecosystem (2L)

Unit 2: Ecosystems Ecological Succession-

Food chains, food weds and ecological pyramids -Energy flow in the ecosystem, energy flow
models - Different types of ecosystem; Forest, Desert and Aquatic (Ponds and Oceans) Biomes -
Land resources: Land degradation, Landslides, Soil erosion (4L)

Unit 3: Natural Resources

Renewable and Non- Renewable Resources Forest resources: Uses, types and importance,
deforestation and its effects, Forest biodiversity and- tribal population Water resources:
Distribution of water on Earth; Use and over-exploitation of surface and ground-water; conflicts
over water (international & Energy resources: Renewable and Non-renewable energy sources; Use
of alternative energy-inter-state) Sources (4L)

MODULE II

Unit 4: Biodiversity and conservation Introduction

Definition: Levels of biological diversity: Genetics, Species and Eco-System- Conservation of

biodiversity: In situ and Ex situ conservation of bio diversity; Endangered and- Threats to
biodiversity; Value (services) of biodiversity; man-wildlife conflicts, biological invasions -
Diversity, Biodiversity hot spots and mega biodiversity countries. Endemic species of India (4L)

Unit 5: Environmental Pollution

Environmental pollution: types, causes, effects and controls; Air, water, soil and noise pollution-
Fireworks Pollution- Solid waste management: Control measures of urban and industrial waste. -
Nuclear hazards and human health risks. (2L)

Unit 6: Environmental Policies & Climate change

Global warming, ozone layer depletion, acid rain and its impacts on human-Practices Environment
Laws: Environment Protection Act, 1986; Air (Prevention-communities and
agriculture & Control of Pollution) Act, 1981; Water (Prevention and control of Pollution) Act,
1972; Wildlife Protection Act, 1972; (4L)

Suggested Readings:

1. Carsen, R. 2002. Silent Spring, Houghton Mifflin, Harcourt

2. Rao, M.N & Datta, A.K.1987.WasteWaterTreatment,Oxford and I BH Publishing Co. Pvt.
Ltd.
3. Raven, P.H Hassenzahl, D.M. & Berg L.R, 2012 Environment.8thEdition. John Wiley &
Sons.
4. Singh, J.S.Singh, S.P. and Gupta, S.R. 2014.Ecology, Environmental Science and
Conservation. S. Chand Publishing, New Delhi.

Module Content Total %age Covered Covered Blooms Remarks

No. Hours of CO PO Level (if any)
questio (if
ns applicabl
e)
Module I Introduction to 2 10 1 9
Unit 1 Environmental
Studies
Module I Ecosystems 4 20 2 9
Unit 2 Ecological
Succession
Module I Natural 4 20 3 9
Unit 3 Resources
Module II Biodiversity 4 20 4 9
Unit 4 and
conservation
Introduction
Module II Environmental 2 10 5 9
Unit 5 Pollution
Module II Environmental 4 20 6 9
Unit 6 Policies &
Climate
changes
 Credit Points– 6
Total Contact Hours - 60

BBA AT & A 202: HUMAN RESOURCE MANAGEMENT & MARKETING

MANAGEMNT
Course Objectives
1. To understand different elements of marketing. To gain knowledge on the impact of the
marketing process on the sustainability of any enterprise.
2. To understand the overview and concept of consumer behavior and market research. To
analyze different needs of consumers and strategize ways to satisfy them.
3. To gain knowledge on different promotional mix elements and how they can be used
optimally for effective communication models. To understand the paradigm shifts from
traditional to digital marketing as the need of the hour.
4. To understand the process of selling, buyer seller dyads and the channel design.
5. To develop the understanding of the concept of HRM & to understand its relevance in
organizations & to ensure the right distribution of manpower in a organization.
6. To provide a Comprehensive platform for the development of Human Recourses in the
organization.
7. To understand the requirement of labor & management by securing high level of
understanding for uninterrupted production of an organization.

Course Outcomes (CO):

Sl Course Outcome Mapped modules

1 Apply suitable marketing activities (STP) to enhance Module 1/unit 1
customer values. Analyze marketing environment for suitable
marketing plans and techniques to survive at present and
sustain in the future.

2 Students can identify how customers behave differently. They Module 1/unit 2
can conduct marketing research to solve any managerial
problems.

3 Optimized use of promotional mix elements to develop Module 1/unit 3

appropriate advertising campaign. Design digital marketing
strategies to reach customers effectively.

4 Apply appropriate presentation and demonstration method Module 1/unit 4

for effective selling process. Design relevant channel design
and deduce ways to resolve channel conflict
 5 Students will be able to understand that how to contribute to Module 2/unit 5
the development, implementation & evaluation of employee
recruitment & selection
6 It provides the ground rules to build an organization Module 2/unit 6
excelling in people process, products & profits. It can help to
detail out the compensation of the employees
7 Students will be able to understand the process to avoid the Module 2/unit 7
conflicts of management & employees. It provides possible
solutions when the problem occurs in an organization

MODULE –I
Marketing Management
Unit 1: Basic Concepts – Market, Product and Brand; Marketing Environment, STPD Concept
(6L)
Unit 2: Consumer Behaviour and Market Research – Overview and Concepts (6L)

Unit 3: Advertising and Sales Promotion – Promotional Mix Elements, Advertising Models,
Concept of Digital Marketing (10L)

Unit 4: Sales & Marketing Channels – Overview of Selling Process, Channel Design and
Functions. (8L)

MODULE –II
Human Resource Management
1. HR Planning and Management – Scope, Objectives and Functions ; Recruitment &
Selection – Process and Methods (10L)

2. Human Resource Development, Performance Appraisal & Compensation

Management – Concept, Process, Methods and Objectives. (10L)

3. Industrial Relations – Trends and Policies (10L)

Suggested Readings

Marketing

1. Kotler, P., Keller, K., Koshy, A. &Jha, M. - Marketing Management, Pearson

2. Saxena, R. - Marketing Management, TMH
3. Ramaswamy&Namakumari - Marketing Management; McMillan
4. GovindarajanMadabusi: Marketing Management, Prentice-Hall of India Pvt.Ltd
 Human Resource Management

1. Agarwala T. - Strategic Human Resource Management, OUP

2. Aswathappa, K. - Human Resource Management, Tata McGraw Hill
3. Ramaswamy, E.A. - Managing Human Resources, OUP
4. Saiyadain, M.S - Human Resource Management , Tata McGraw Hill

Blooms
% age
Total Level Remark
Module of Covered Covered
Content Hour (if s (If
Number questio CO PO
s applica any)
ns
ble)
Module I/unit Basic Concepts 6 10 1 8
1
Module I/unit Consumer Behaviour and 6 10 2 8
2 Market Research
Module I/unit Advertising and Sales 10 16 3 8
3 Promotion
Module I/unit Sales & Marketing 8 16 4 8
4 Channels
Module II/unit HR Planning and 10 16 5 8
5 Management
Module II/unit Human Resource 10 16 6 8
6 Development, Performance
Appraisal & Compensation
Management
Module II/unit Industrial Relations 10 16 7 8
7

Credit Points– 6
Total Contact Hours - 60

BBA AT & A 203: COST ACCOUNTING

Course Objective
1. To make aware about the cost structure and different cost elements. Also to understand the
features of cost sheet and cost audit.
2. To understand the concept of cost sheet and its different elements.
3. To understand various aspects of material control and wastage.
4. To understand various aspects of labour control, labour turnover and idle time.
5. To understand classification of overheads and methods of absorption.
6. To understand different methods of costing which includes contract costing, job costing,
process costing and operating costing.
Course Outcomes (CO):

SL NO. Course Outcome Mapped Modules

1 Ability to define various components of total cost of a Module 1 – Unit 1
product.
2 Ability to draft cost sheet to find sales price and unit Module 1 – Unit 2
cost of a product.
3 Ability to determine various levels of material i.e. Module 1 – Unit 3
Reorder level, Maximum level, Minimum level and
EOQ.
4 Ability to determine the different methods of wage Module 2 – Unit 4
calculation, payment rate, idle time and overtime
calculations. Also to calculate different incentive
schemes.
5 Ability to determine the Overhead rates and the basis of Module 2 – Unit 5
allocation and apportionment.
6 Ability to calculate cost under different costing method, Module 2 – Unit 6
such as job costing, contract costing, process costing.

MODULE I
Unit 1: Introduction to Cost Accounting
Nature and scope of cost accounting; Cost concepts, objectives and advantages, cost classification:
direct, indirect, element wise, function wise, behaviour wise, sunk cost opportunity cost: Essentials
of a good cost accounting system: Difference between cost and Management accounting: Concept
of Cost Audit. (10L)
Unit 2: Cost Sheet
Concept of Cost Sheet, elements of total cost, preparation of Cost sheet, preparation of per unit
cost and estimated Cost Sheet. (8L)

Unit 3: Accounting for Material

Economic Order Quantity, different stock levels, ABC analysis (selective inventory concept):
concept of Periodic inventory & Perpetual inventory, Various stock levels: JIT purchase: Selective
methods of Material Control Pricing of material issues-FIFO, LIFO, Weighted average. (12L)
MODULE II
Unit 4: Accounting for Labour
Labour cost control procedure; Labour turnover; idle time and overtime; Methods of wage
payment-time and piece rates; Incentive schemes, Bonus schemes (8L)
Unit 5: Accounting for Overheads
Absorption, allocation and apportionment of overheads: Determination of overhead rates; Under
and Over absorption and its treatment, Primary and secondary distribution of overhead. (10L)

Unit 6: Specific Order Costing:

Contract costing; Job Costing, Operating costing (Transport); Process costing excluding joint and
by-products. (12L)

Suggested Readings:
1. B.Banerjee, Cost Accounting, PHI
2. Jawahar Lal & Seema Srivastava, Cost Accounting, TMH
3. M.Y.Khan & P.K.Jain, Management Accounting, TMH
4. R.Anthony, Management Accounting, Taraporewala
5. Colin Drury, Management & Cost Accounting, Chapman & Hall
6. K.S.Thakur, Cost Accounting, Excel Books

Module Content Tota %age of Covered Covered Blooms Remarks

No. l questions CO PO Level (if any)
Hour (if
s applicable)
Module 1 Introduction to 10 17 1 6
Unit 1 Cost
Accounting
Module 1 Cost Sheet 8 13 2 6
Unit 2
Module 1 Accounting for 12 20 3 6
Unit 3 Material
Module 2 Accounting for 8 13 4 6
Unit 4 Labour
Module 2 Accounting for 10 17 5 6
Unit 5 Overheads
Module 2 Specific Order 12 20 6 6
Unit 6 Costing

[NOTE: FOR BBA AT & A 204, ANY ONE FROM THE LIST OF GENERIC ELECTIVES /
INTERDISCIPLINARY COURSES.]
 THIRD SEMESTER
Credit Points– 6
Total Contact Hours - 60

BBA AT & A 301: ADVANCED ACCOUNTING

Course Objective

1. To understand the meaning Hire-Purchase and Installment Systems.

2. To understand the terms used in Partnership accounts.
3. To know how the accounting entries are posted in books for Share Capital & Debentures.
4. To know the accounting system for Amalgamation of Companies.
5. To know the accounting system for Holding Companies
6. To understand the terms used in Banking Company

Course Outcome

Sl. Course Outcome Mapped

No. Modules

1 To record the basic of Hire-Purchase accounting. Module I/ Unit 1

2 Memorize how to calculate Partnership accounts. Module I/ Unit 2
3 Learn how to record the books for Share Capital & Debentures Module I/ Unit 3
of a business entity.

4 Learn how to record the books for Amalgamation of Companies. Module II/ Unit 4
5 Memorize the accounting system for Holding Companies. Module II/ Unit 5
6 Memorize the terms used in Banking Company Module II/ Unit 6

MODULE-I:
Unit 1: Accounting for Hire-Purchase and Installment Systems
Accounting for Hire-Purchase Transactions, Journal entries and ledger accounts in the books of
Hire Vendors and Hire purchaser for large value items including Default and repossession. [8L]
Unit 2: Partnership accounts
P/L Appropriation account; Capital & Current account; Guarantee – by firm, by partner and both
; correction of appropriation items with retrospective effect. Change in constitution of firm –
change in P/S ratio, admission, retirement – treatment of Goodwill, revaluation of assets &
liabilities (with/without alteration of books), treatment of reserve and adjustment relating to
 capital; Death of a partner. [14L]

Unit 3: Accounting for Share Capital & Debentures

Issue, forfeiture and reissue of forfeited shares; concept & process of book Issue of rights and
bonus shares; Redemption of Preference shares; Issue and Redemption of Debentures. [12L]

MODULE-II:

Unit 4: Amalgamation of Companies

Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding inter-
company holdings). Internal reconstruction: concepts and accounting treatment excluding scheme
of reconstruction. [10L]
Unit 5: Accounts of Holding Companies
Preparation of Consolidated Balance Sheet with one subsidiary company. Relevant provisions of
Accounting Standard: 21 (ICAI). Simple problems only [10L]

Unit 6: Banking Company

Difference between Balance sheet of Banking and non-Banking companies; prudential norms.;
Asset structure of a Commercial Bank; Non- performing assets (NPA). [6L]

Suggested Readings:
1. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S.Chand& Co.,
New Delhi.
2. S.N. Maheshwari, and S. K. Maheshwari.Corporate Accounting., Vikas Publishing
House,New Delhi.
3. Jain, S.P. and K.L. Narang. Corporate Accounting, Kalyani Publishers, New Delhi
4. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand

Blooms
%age of Level Rema
Module Total Covered Covered
Content questio (if rks (If
Number Hours CO PO
ns applica any)
ble)
Module Accounting for Hire- 8 13 1 1
I/unit 1 Purchase and
Instalment Systems
Module Partnership accounts 14 23 2 1
I/unit 2
Module Accounting for Share 12 20 3 1
I/unit 3 Capital & Debentures
Module Amalgamation of 10 17 4 1
II/unit 4 Companies

Module Accounts of Holding 10 17 5 1

II/unit 5 Companies

Module Banking Company 6 10 6 1

II/unit6

Credit Points – 6
Total Contact Hours – 60

BBA AT & A 302: IT IN BUSINESS & E-COMMERCE

Course Objective:
1. To understand foundational concepts of information systems
2. To understand the concept of business in context of Information Technology
3. To understand the concept of E-Commerce
4. To generate a generic framework for E-Commerce
5. To understand the concept of EDI technology
6. To understand the computer threats and security
7. To understand basic Ethical concept in E-Commerce

Course Outcome:
Sl. Course Outcome Mapped Modules
No.
1 Understand foundational concepts of information systems Module I – Unit 1
2 Must be able to match different levels of information with Module I – Unit 2
different hierarchical level of management
3 Must be able to define the E-commerce Module I – Unit 3
4 Able to generate a generic framework for E-Commerce Module II – Unit 4
5 Understand the concept of EDI technology, Electronic Module II – Unit 5
Payment Systems
6 Understand the computer threats and security Module II – Unit 6
 7 Understand basic Ethical concept in E-Commerce and IPR Module II – Unit 7

Module I
UNIT 1: INTRODUCTION
Introduction to Information Systems, Use of computers for managerial applications, Technology
issues and data processing in organisations, shift in Information system thinking, latest trends in
Information Technology, computer security
[4 L]
UNIT 2: IT IN BUSINESS ENVIRONMENT
Information System & their role in business systems, changing role of information System, end
users of information System, information as a corporate resource, types of information (strategic,
tactical & operational), levels of management & information needs, types of information systems
(Transaction processing, Decision Support, executive support, Enterprise Resource Planning
[ERP])
[10 L]
UNIT 3: E-COMMERCE AND ITS TECHNOLOGICAL ASPECTS
Overview of developments in Information Technology and Defining E-Commerce: The scope of
E commerce, Electronic Market, Electronic Data Interchange, Internet Commerce, Benefits and
limitations of E-Commerce, Produce a generic framework for E-Commerce, Architectural
framework of Electronic Commerce, Web based E Commerce Architecture.
[10 L]
Module II
UNIT – 4: CONSUMER ORIENTED E-COMMERCE
E-Retailing: Traditional retailing and e retailing, Benefits of e retailing, Key success factors,
Models of e retailing, Features of e retailing. E services: Categories of e-services, Web-enabled
services, and matchmaking services, Information-selling on the web, e entertainment, Auctions
and other specialized services. Business to Business Electronic Commerce.
[10 L]
UNIT – 5: ELECTRONIC DATA INTERCHANGE
Benefits of EDI, EDI technology, EDI standards, EDI communications, EDI Implementation, EDI
Agreements, EDI Security. Electronic Payment Systems, Need of Electronic Payment System:
Study and examine the use of Electronic Payment system and the protocols used, Study Electronic
Fund Transfer and secure electronic transaction protocol for credit card payment. Digital economy:
Identify the methods of payments on the net – Electronic Cash, cheques and credit cards on the
Internet.
[10 L]
UNIT – 6: SECURITY IN E-COMMERCE
Threats in Computer Systems: Virus, Cyber Crime Network Security: Encryption, Protecting Web
server with a Firewall, Firewall and the Security Policy, Network Firewalls and Application
Firewalls, Proxy Server.
[8 L]
UNIT – 7: ISSUES IN E-COMMERCE
Understanding Ethical, Social and Political issues in E-Commerce: A model for Organizing the
issues, Basic Ethical Concepts, Analysing Ethical Dilemmas, Candidate Ethical principles Privacy
and Information Rights: Information collected at E-Commerce Websites, The Concept of Privacy,
Legal protections Intellectual Property Rights: Types of Intellectual Property protection,
Governance.
[8 L]
Suggested Readings:
1. C. S. V. Murthy – E-Commerce, Himalaya Publishing House
2. Elias. M. Awad, “Electronic Commerce", Prentice-Hall of India Pvt Ltd.
3. Ravi Kalakota, Andrew B. Whinston, "Electronic Commerce-A Manager's guide", Addison-
Wesley.
4. Efraim Turban, Jae Lee, David King, H. Michael Chung, “Electronic Commerce–A
Managerial Perspective", Addison-Wesley.

Module Content Total %age of Covered Covered Blooms Remarks

No. Hours questions CO PO Level (If (If any)
applicabl
e)
Module I Introduction 4 6 1 7
Unit 1
Module I IT in business 10 17 2 7
Unit 2 environment
 Module I E-Commerce 10 17 3 7
Unit 3 and its
technological
aspects
Module II Consumer 10 17 4 7
Unit 4 oriented E-
Commerce
Module II Electronic data 10 17 5 7
Unit 5 interchange
Module II Security in E- 8 13 6 7
Unit 6 Commerce
Module II Issues in E- 8 13 7 7
Unit 7 Commerce

Credit Points– 6
Total Contact Hours - 60

BBA AT & A 303: INDIAN FINANCIAL SYSTEM & FINANCIAL MARKET

OPERATIONS

Course Objectives

1. To describe the different components of a financial system and their role.

2. To demonstrate the instruments, participants and operation of the money market as well as
capital market
3. To explain the recent developments in the Indian financial institutes along with banking
industry
4. To explain monetary policy and functions of development banks
5. To provide an overview of project finance and non-banking financial institutions
6. To understand the financial services institutes and their functions
7. To explore the functions and working mechanism of Credit Rating Agencies.

Course Outcomes

SL NO. Course Outcome Mapped Modules

1. Students will be able to understand the overall financial Unit 1

system of India and role of financial intermediaries
 2 Students will be able to know about Indian Money and Unit 2
Capital market along with the functions of stock
exchanges

3 Students will be able to examine the credit creation Unit 3

process by commercial banks, regulations of central
bank
4 Students will be able to know the needs of development Unit 4
banks with their functions along with monetary policy

5 Students will be able to identify role of project capital, Unit 5

working capital finance in the context of Indian
economy

6 Students will be able to explore the working Unit 6

mechanism and functional areas of Merchant bankers,
underwriters, credit rating agencies and the role of
factoring services as per SEBI guidelines

7 Students will be able to understand the concepts of Unit 7

Credit Rating Agencies

MODULE-I:

Unit 1: Financial System: Meaning and significance; Role of finance in an economy,

Components (instruments, markets, etc.); kinds of finance – Rudimentary finance, Direct and
Indirect finance; Role of financial intermediaries. An overview of Indian financial system;
important aspects of reforms in the Indian Financial Sector following liberalization. [10L]

Unit 2: Financial Markets: Money market – functions, organization and instruments (Treasury
Bill, Commercial Bill, Commercial Paper); Role of RBI in adjustment of liquidity in Indian Money
Market;
Capital Market – functions, organization and instruments. Indian debt market; Indian equity market
– primary and secondary markets; Major stock exchanges in India. [10L]

Unit 3 : Indian Banking System : Functions; different components; Commercial Banks –

Importance and functions; Structure of Commercial banking system in India; Distinction
between Commercial and Central bank; Credit Creation Process of Commercial banks;
Concept of Money Multiplier. The Reserve Bank of India: Functions; [8L]
Unit 4: Banking & Financial policies: Instruments of Monetary and Credit control, Main
features of Monetary Policy since independence.
Development bank: Concept and their needs in Indian financial system – Difference with
Commercial banks – Major Development banks and their functions (IFCI, ICICI, SIDBI,
NABARD) [8L]

MODULE-II:

Unit 5: Financial Institutions: Role of Financial Institutions in project finance and working
capital finance; Development Financial institutions (DFIs) – An overview and role in Indian
economy;
Mutual Funds – Introduction and their role in capital market development. Non-banking financial
companies (NBFCs). [10L]

Unit 6: Financial Services: Overview of financial services industry: Merchant banking – pre and
post issue management, underwriting. Regulatory framework relating to merchant banking in
India; Venture capital Finance-Definition, Stages; Factoring and Forfeiting services. SEBI
guidelines. [12L]

Unit 7: Credit rating Agencies: Credit rating-concept & types, Functions & limitations. [2L]

Suggested Readings

1. Meir Kohn, Financial Institution and Market, Oxford University Press. New
Delhi.
2. Khan, M. Y., Indian Financial System-Theory and Practice, TMH, New Delhi.
3. Khan, M. Y and PK Jain. Financial Services. McGraw Hill Education.
4. Bhole, L. M., Financial Markets and Institutions, TMH, New Delhi.

Module Content Total %age of Covered Covered Blooms Remarks

No. Hours questions CO PO Level (if any)
(if
applicable)
Module I Financial 10 17 1 7
Unit 1 System
Financial 10 17 2 7
Module I Markets
Unit 2
Module I Indian 8 13 3 7
Unit 3 Banking
System
 Module I Banking & 8 13 4 7
Unit 4 Financial
policies

Module Financial 10 17 5 7
II Institutions
Unit 5
Module Financial 12 20 6 7
II Services
Unit 6
Module Credit rating 2 3 7 7
II Agencies
Unit 7

[NOTE: FOR BBA AT & A 304, ANY ONE FROM THE LIST OF GENERIC ELECTIVES /
INTERDISCIPLINARY COURSES.]

Credit Points– 2
Total Contact Hours - 20

BBA AT & A 305: COMPUTER APPLICATION IN BUSINESS

Course Objectives:
1. Introduced students to information, its need, use, characteristics and level of information,
organizational levels, Information System and Decision Structures.
2. To learn the data representation and types of number systems.
3. Knowledge of computer equipment, including both hardware and software.
4. To learn file organization and database management systems.
5. To learn the concepts of data communication and networking.
6. Knowledge of OSI and TCP/IP protocols.
7. Introduced network security and cryptography

Course Outcomes: (CO)

Sl. No. Course Outcome Mapped Modules
1 Understand different information systems including DSS, Module I – Unit 1
MIS and TPS
 2 Recognize the difference between bit, byte, KB, MB, GB Module I – Unit 2
and TB and binary, decimal, octal and hexadecimal systems.

3 Able to identify the various model, components of computer Module I – Unit 3

and how it works.
4 Understand the concept of database management system and Module II – Unit 4
file processing system.
5 Understand the concept of network technology, business Module II – Unit 5
process and knowledge process outsourcing.
6 Learned the networking protocols in detail. Module II – Unit 6
7 Recognize different security threats and concept of Module II – Unit 7
cryptography

MODULE I

Unit 1: Information Technology and Business – An Overview

Concepts of data, information and computer based information system. Impact of information
technology on business (business data processing, intra-organisational and inter organisational
communication by using network technology, business process and knowledge process
outsourcing). Types of Information System - Transaction Processing System (TPS), Management
Information System (MIS), Decision Support System (DSS), Knowledge Management System
(KMS) - and their implementation at managerial levels (operational, tactical and strategic) (4L)

Unit 2: Number System and Representation of Data in Computing System.

Data representation – bits, bytes, KB, MB, GB, TB. Concept of Number systems [Decimal, Binary,
Octal and Hexadecimal], Binary arithmetic [addition, subtraction using 1’s & 2’s complement
method], Computer Codes – BCD, EBCDIC, ASCII. (2L)

Unit 3: Fundamentals of Computer

Components of digital computer and their functions (input unit, processing unit, output unit and
storage unit).Basic concepts of hardware & software. Relationship between hardware and
software. Types of software: System software – Operating systems [characteristics & functions,
uses of GUI based O.S. – LINUX AND WINDOWS]. (4L)
MODULE II

Unit 4: Data organization and Data Base Management System:-

(a) Data organization: Character, field, record, file and database. Types of Data Processing
Systems [Serial, Batch, Real-time, Online, Centralized, Distributed], File 19Organizations
[Sequential, Direct, Indexed-Sequential, Relative], Traditional file organization Vs. Database File
organization.

(b) Data Base Management System: Concept of Data Base Management System, Important terms
of Database [including Entity, Attribute, Primary Key, Foreign Key, Candidate Key, Referential
integrity, Table, Views, Data Dictionary]. Types of database [hierarchical, network and relational].
(4L)

Unit 5: Data Communication and Computer Network

(a) Data Communication: Concept of Data communications, Transmission Modes [Simplex, Half-
Duplex, Full Duplex, Serial, Parallel, Synchronous, Asynchronous], Communication Media.
Wireless and satellite communication, Wireless Broadband, WAP, Network components – Bridge,
Switch, Router, Gateway.

(b) Computer Networks: Network Concept, Types: LAN, WAN, MAN, VAN, SAN.Various
Topologies: Bus, Star, Ring, Mesh, Tree. (2L)

Unit 6: Introduction to Internet

Meaning of Internet. Concepts of Internet Intranet and Extranet, IP Address (IPv4, IPv6), URL,
Domain name System. Internet Protocols - TCP/IP, UDP, FTP, TELNET, (brief ideas only).
HTML, DHTML AND XML. (2L)

Unit 7: Security Issues

Security threats - Virus, Trozan, Hacking, Spam. Security Measures - Firewall, Antivirus software,
Digital Signature. Concept of data Encryption & Decryption. Symmetric and asymmetric
encryption. Digital envelope. (2L)
Suggested Readings:

1. Turban, Rainer and Potter, Introduction to Information Technology, Wiley

2. ITLESL, Introduction to Information Technology, Pearson
3. Sinha & Sinha, Fundamentals of Computers, BPB Publication
4. Ramesh Behl, Information Technology for Management, TMH

Module Content Total %age of Covere Covere Blooms Remarks

No. Hours questions d CO d PO Level (If (If any)
applicable)
Module I Information 4 20 1 7
Unit 1 Technology and
Business – An
Overview
Module I Number System 2 10 2 7
Unit 2 and
Representation
of Data in
Computing
System.
Module I Fundamentals 4 20 3 7
Unit 3 of Computer
Module Data 4 20 4 7
II organization
Unit 4 and Data Base
Management
System:-
Module Data 2 10 5 7
II Communication
Unit 5 and Computer
Network
Module Introduction to 2 10 6 7
II Internet
Unit 6
Module Security Issues 2 10 7 7
II
Unit 7
 FOURTH SEMESTER
Credit Points– 6
Total Contact Hours – 60

BBA AT & A 401: PRINCIPALS OF TAXATION

Learning Objective

1. To understand the Basic Concepts of Income tax.

2. To understand the concept of salary & Income from House property.
3. To know the concept of profit & gains of Business or Profession
4. To know the concept of Capital gains & Income from other sources
5. To understand the computation of Gross Total Income.

Sl. Course Outcome Mapped

No Modules
1 Memorize the Basic Concepts of Income tax. Module I/ Unit 1

2 Understand the Heads of salary & Income from House Property Module I/ Unit 2
3 Demonstrate the concept of profit and gains from business & Module I/ Unit 3
Profession
4 Understand the concept of Capital Gain & Income from other Module II/ Unit 4
Sources
5 Learn the computation of Gross total Income Module II/ Unit 5

MODULE-I

UNIT 1: History & Concept of Income tax

Brief History of Income tax in India - Basic Concepts- Finance Act- Definitions -Rates of Income
Tax- Accelerated Assessment. Agricultural Income Partly Agricultural Income- Residential Status
of different assesses Incidence of tax- Exempted Income.
(12L)
UNIT 2: Salary & Income from House Property
Salary: Chargeability –Definition- Allowances- Perquisites – valuation of perquisites- Profit in
lieu of salary- Deductions from salary- treatment of Provident funds- Computation of Taxable
Salary.

Income from House Property: Basis of Charge- Deemed ownership –Exemptions- Annual value
determination in various cases Deductions –Treatment of Unrealized rent, recovery of unrealized
rent and arrears of rent- Computation of Income from House Property. (16L)
 UNIT 3: Profit and Gains of Business or Profession

Chargeability-Rules for assessment of business income – Deductions expressly allowed – Other

deductions under section 36 and 37- Expenses expressly disallowed – Expenses not deductible in
certain circumstances – Expenses allowable only on actual payment –Provisions regarding
maintenance of accounts and audit- Depreciation – Block of assets – Computation of allowable
depreciation and book value of the block of assets- Computation of profits and gains from business
or profession
(10L)
MODULE-II
UNIT 4: Capital gains & Income from other sources
Basis of charge- Capital Assets - Short-term and Long- term capital gains- Transfer of capital
assets- Cost of Acquisition – Indexation of cost of acquisition. Capital Gains exempt from tax-
Capital Gains exempt from tax- Computation of taxable capital gain and tax liability on capital
gain- Income from other sources General chargeability -Specific Chargeability, Kinds of securities
& Grossing up of interest- Bond washing transaction - Deductions allowed - Deduction not
permitted- Computation of income under the head Income from Other Sources.
(12L)
UNIT 5: Computation of Gross Total Income
Aggregation and Clubbing of income of other persons - Computation of deemed income- Set off
and carry forward of losses- Intra-head and Inter-head set off-Order of set off - Rules regarding
carry forward- Computation of Gross Total Income. (10L)

Suggested Readings
1. Singhnia V.K., and Singhania K, Direct Tax Law and Practice, Taxmann
2. Lal and Vashist, Direct Taxes, Pearson
3. Ahuja and Gupta, Direct Taxes Law and Practice, Bharat
4. Roy, S. K., Principles and Practice of Direct & Indirect Taxes

Blooms
Module Total %age of Covered Covered Remarks
Content Level (if
Number Hours questions CO PO (If any)
applicable)
Module History & Concept 12 20 1 3
I/unit 1 of Income tax
Module Salary & Income 16 26 2 3
I/unit 2 from House
Property
Module Profit and Gains of 10 17 3 3
I/unit 3 Business or
Profession
Module Capital gains & 12 20 4 3
II/unit 4 Income from other
sources
Module Computation of 10 17 5 3
II/unit 5 Gross Total Income

Credit Points– 6
Total Contact Hours – 60

BBA AT & A 402: ENTREPRENURESHIP & ETHICS

Course Objectives
1. To understand the function of the entrepreneur in the successful, commercial
application of innovations.
2. To investigate methods and behaviors used by entrepreneurs to identify business
opportunities and put them into practice.
3. To discuss how ethical behavior impacts on business decisions for a selected business
startup.
4. To get better knowledge about the necessary traits for an Entrepreneurs.
5. To build and check the feasibility of business projects and the development of the
projects for the same.
6. To provide the overview of Business Ethics and its importance.
7. To understand the various Management and Business scenarios of Ethics.
8. To get the overall knowledge on corporate culture and its impact on business.
9. To study the corporate Governance with special emphasis to live and current examples
on the various management organizations.
Course Outcome
SL NO. Course Outcome Mapped Modules
1 Able to understand the basics and needs of Module I – Unit 1
Entrepreneurship.
Able to understand the need and nature of Module I – Unit 2
2 entrepreneurship.
3 Able to understand the reason to generate startups with Module I – Unit 3
various business decisions.
4 Able to develop certain skills of Entrepreneurship. Module I – Unit 4
5 Able to understand business projects which develop to Module II – Unit 5
build business projects.
6 Able to understand ethical running of business. Module II – Unit 6
 7 Able to understand the corporate culture helps to Module II – Unit 7
develop management processes.
8 Able to understand corporate Governance and Module II – Unit 8
important role in framing policies and principles for
any management organization.

MODULE I

Unit 1: Introduction
Theories of Entrepreneurship, Role and Importance of Entrepreneur in Economic Growth.
[4L]
Unit 2: Entrepreneurial Behaviours

Entrepreneurial Motivation, Need for Achievement Theory, Risk-taking Behavior, Innovation

and Entrepreneur
[10L]
Unit 3: Entrepreneurial Traits
Definitions, Characteristics of Entrepreneurs, Entrepreneurial Types, Functions of Entrepreneur
[8L]

Unit 4: Project Feasibility Analysis

Business Ideas – Sources, processing; Input Requirements, Sources of Financing, Technical
Assistance, Marketing Assistance, Preparation of Feasibility Reports, Legal Formalities and
Documentation.
[12L]
MODULE II

Unit 5: Business Ethics

Introduction – Meaning - Scope – Types of Ethics -factors influencing Business Ethics –
Importance of Business Ethics - Arguments for and against business ethics- Corporate Social
Responsibility. [8L]

Unit 6: Ethics in Management

Introduction – Ethics in HRM – Marketing Ethics – Ethical aspects of Financial Management –
Technology Ethics and Professional ethics.
[8L]
Unit 7: Role of Corporate Culture in Business
Meaning – Functions – Impact of corporate culture – cross cultural issues in ethics
[4L]
Unit 8: Corporate Governance
Meaning, scope, various committees, reports on corporate governance, scope of Corporate
Governance, Benefits and Limitations of Corporate Governance with living examples.
[6L]

Suggested Readings:
1. Chakraborty, Tridib: Introducing Entrepreneurship Development, Modern Book
Agency.
2. Manimala, M.J. : Entrepreneurial Policies and Strategies, TMH
3. Murthy CSV: Business Ethics and Corporate Governance, HPH
4. Dr. K. Nirmala, Karunakara Readdy : Business Ethics and Corporate Governance, HPH

Module Content Total %age of Covered Covered Blooms Remarks

No. Hour question CO PO Level (If (If any)
s s applicable
)
Module I Introduction 4 6 1 9
Unit 1
Module I Entrepreneurial 10 16 2 9
Unit 2 behaviors
Module I Entrepreneurial 8 14 3 9
Unit 3 traits
Module I Project 12 20 4 9
Unit 4 feasibility
analysis
Module II Business ethics 8 14 5 9
Unit 5
Module II Ethics in 8 14 6 9
Unit 6 Management
Module II Role of 4 6 7 9
Unit 7 Corporate
Culture in
Business
Module II Corporate 6 10 8 9
Unit 8 governance
 Credit Points– 6
Total Contact Hours - 60

BBA AT & A 403: MANAGEMENT ACCOUNTING

Course Objectives
1. To understand meaning and scope of financial accounting and management accounting
2. To analyse financial statements
3. To able to compute financial ratios
4. To know about Cost Volume Profit analysis and decision regarding product mix
5. To describe techniques for budgeting
6. To examine differences between standard costing & budgetary techniques and variance
analysis
7. To identify recent concepts of accounting

Course Outcomes
SL NO. Course Outcome Mapped Modules

1. Students will be able to conceptualise the meaning and Unit 1

scope of financial as well as managerial accounting

2 Students will be able to analyse and interpret the Unit 2

financial statements such as cash flow and fund flow
statement

3 Students will be able to compute and infer the Unit 3

financial implications based on several ratios

4 Students will be able to take up decisions based on Unit 4

marginal costing techniques

5 Students will be able to describe types, functions and Unit 5

solve numerical problem on cash & capital budget to
have managerial inferences

6 Students will be able to demonstrate variance for Unit 6

labour, material and overhead more over can estimate
budgets to compare with standard cost
 7 Students will be able to know about accounting Unit 7
concepts like responsibility, inflation and human
resource accounting

MODULE I:

Unit 1: Management Accounting Concepts

Meaning, nature, scope and functions of management accounting; Management Accounting vs
Financial Accounting. (4L)

Unit 2 : Financial Statement Analysis

Fund flow statement, Cash flow statement (AS3), Comparative statement, Common size
statement. (10L)

Unit 3 : Ratio analysis

Computation and implications -Profitability ratios, turnover ratios, liquidity ratios, turnover
ratios; Advantages and limitations of accounting ratios. (10L)

Unit 4: Break Even analysis & Marginal Costing- Break even analysis, Marginal Costing
margin of safety, , Marginal costing as a tool for decision making – make or buy; Change of
product mix; shut down decision. (10L)

MODULE II:

Unit 5 : Budgeting for Profit Planning and Control

Meaning of budget and budgetary control; Objectives; Merits and limitations; Types of budgets;
Fixed and Flexible budgeting, cash budget; Zero base budgeting. Numerical on Flexible and
Cash Budget. (10L)

Unit 6: Standard Costing & variance

Meaning, differences between standard costing & budgetary control, advantages &
disadvantages, numerical on standard costing, Materials Variance, Labour variances, Overhead
variance. (10L)

Unit 7: Overview of latest developments in Accounting-Transfer Pricing, Responsibility,

accounting, Inflation accounting, Divisional performance analysis, Human Resources
Accounting (6L)
Suggested Readings:
1. Khan M.Y. and Jain P.K.: Management Accounting, TMH.
Kaplan R.S. and Aktinson. A.A.: Advanced Management Accounting, Prentice Hall of
India.
2. Arora M.N.: Cost Accounting Principles and Practices; Vikas Publishing House.
3. Jain S.P. & Narang K.L.: Cost Accounting; Kalyani, New Delhi.
4. Bhabatosh Banerjee: Financial Policy & Management Accounting, Prentice Hall of
India Ltd.

Module Content Total %age of Covered Covered Blooms Remarks

No. Hours questions CO PO Level (if any)
(if
applicable)
Module Management 4 5 1 7
I Accounting
Unit 1 Concepts

Financial 10 17 2 7
Module Statement
I Analysis
Unit 2

Module Ratio analysis 10 17 3 7

I
Unit 3

Module Break Even 10 17 4 7

I analysis &
Unit 4 Marginal
Costing
Module Budgeting 10 17 5 7
II for Profit
Unit 5 Planning
and Control

Module Standard 10 17 6 7
II Costing &
Unit 6 variance

Module Overview of 6 10 7 7
II latest
Unit 7 developments
in Accounting
[NOTE: FOR BBA AT & A 404, ANY ONE FROM THE LIST OF GENERIC ELECTIVES /
INTERDISCIPLINARY COURSES.]

Credit Points– 2
Total Contact Hours – 20

BBA AT & A 405: ACCOUNTING SOFTWARE PACKGES & TAX FILING

Learning Objectives

1. To understand the Basic Concepts of Accounting.

2. To understand the Fundamentals of Tally. ERP 9.
3. To know how to records Inventory transaction in Tally ERP 9.
4. To know how to records Voucher Entry in Tally.ERP 9.
5. To know how to records Income tax and e filing of ITRs
6. To know the mechanism of TDS & E-filing

Course Outcomes
Sl Course Outcome Mapped
modules
1 Memorize the Basic Concepts of Accounting. Module 1/ Unit 1
2 Understand the Fundamentals of Tally. ERP 9. Module 1/ Unit 2
3 Understand the Fundamentals configurations inTally. ERP 9 Module1/ Unit 3
4 Memorize the mechanism of Inventory transaction in Tally ERP Module2/ Unit 4
9.
5 Memorize the mechanism of Voucher Entry in Tally.ERP 9 Module2/ Unit 5
6 Understand the mechanism of Advanced Accounting computation Module2/ Unit 6
in Tally.ERP 9
7 Memorize the mechanism of Income tax and e filing of ITRs Module2/ Unit 7
8. Memorize the mechanism of TDS & E-filing. Module2/ Unit8

MODULE I
Unit 1: Basics of Accounting
Typesof Accounts, Golden RulesofAccounting, Accounting Principles, Concepts and Conventions,
Double Entry System of Book Keeping , Mode of Accounting, Financial Statements, Transaction
s, Recording Transactions (4L)
Unit 2: Fundamentals of Tally. ERP 9
Getting Functional with Tally.ERP 9 -Creation / Setting up of Company in Tally.ERP 9 (2L)

Unit 3: Accounting Masters in Tally.ERP 9

F11: Features-F12: Configurations Setting up Account Heads (2L)

MODULE II

Unit 4: Inventory in Tally ERP 9

Stock Groups Stock Categories-Godowns /Locations Units of Measure, Stock Items-Creating

Inventory Masters or National Traders (2L)

Unit 5: Voucher Entry in Tally.ERP 9

Accounting Vouchers Inventory Voucher Invoicing (2L)

Unit 6. Advanced Accounting in Tally. ERP 9

Bill-wise Details, Cost Centre and Cost Categories, Voucher Class and Cost Centre Class Multiple
Currencies, Bank Reconciliation Interest Calculations Budgets & Controls (4L)

Unit 7: Income tax and e filing of ITRs

Instruction for filing out form ITR 1 to 6, introduction to income tax portal, preparation of
electronic return. (2L)

Unit 8: TDS & E-filing:

Introduction to TDS, provision regarding return of TDS, type of forms for TDS filing, preparation
of E filing of TDS return. (2L)

Suggested Readings:
1. M. Yadagiri G. Srinivas ,Bandla Publications Computerized Accounting
2. Prof. C.M.Tembhurnekar, Dr.Alok DwivediComputerized Accounting Sai Jyoti
Publication
3. Asok K. Nadhani TALLY ERP 9 TRAINING GUIDE
 4. Computerized Accounting ,Filing of Returns And E Filing of Returns, Dr, Panam Dhar,
Dr. C. Paramasivan, Dr. Rajib Lahiri, Rohini Nandan publishing house

Blooms
Module Total %age of Covered Covered Remarks
Content Level (if
Number Hours questions CO PO (If any)
applicable)
Module Basics of 4 20 1 7
I/unit 1 Accounting
Module Fundamentals of 2 10 2 7
I/unit 2 Tally. ERP 9
Module Accounting 2 10 3 7
I/unit 3 Masters in
Tally.ERP 9
Module Inventory in Tally 2 10 4 7
II/unit 4 ERP 9
Module Voucher Entry in 2 10 5 7
II/unit 5 Tally.ERP 9
Module Advanced 4 20 6 7
II/unit 6 Accounting in
Tally. ERP 9
Module Income tax and e 2 10 7 7
II/unit 7 filing of ITR
Module TDS & E-filing 2 10 8 7
II/unit 8

FIFTH SEMESTER
Credit Points– 6
Total Contact Hours – 60

BBA AT & A 501: AUDITING & ASSURANCE

Course Objectives

1. To understand the meaning of Auditing.

2. To understand the Audit Procedures and Techniques.
3. To know Audit Risk and Internal Control System.
4. To know the concepts of Vouching, Verification and Valuation.
5. To know the system of Company Audit
6. To understand the concept of Audit Report and Certificate
7. To understand the various types of auditing
Course Outcomes
Sl. Course Outcome Mapped
No modules

1 Know the meaning of Auditing. Module I/ Unit 1

2 Memorize how to do Audit Procedures and Techniques. Module I/ Unit 2

3 Memorize how to measure Audit Risk and Internal Control Module I/ Unit 3
System
4 Memorize the concepts of Vouching, Verification and Valuation Module II/ Unit 4
5 Memorize the system of Company Audit. Module II/ Unit 5
6 Memorize the concept of Audit Report and Certificate Module II/ Unit 6
7 Understand the different types of Auditing Module II/ Unit 7

MODULE I
Unit – 1 Concept, Need and Purpose of Audit
Definition-Nature-Scope and Objectives of Independent Financial Audit Basic Principles
Governing an Audit, Concept of Auditor’s Independence Errors and Fraud-Concepts, Means of
doing Fraud, Auditor’s Responsibility towards Detection and Prevention of Fraud, Difference
between Audit and Investigation Classification of Audit- Organization Structure wise (Statutory,
Non-statutory); Objective wise (Internal and Independent Financial Audit); Periodicity wise
(Periodical, Continuous, Interim, Final); Technique wise (Balance Sheet, Standard, Systems,
EDP); Standards on Auditing (SA)- Concept and Purpose (8L)
Unit – 2 Audit Procedures and Techniques
Auditing Engagement-Audit Planning- Audit Programme (Concept) Documentation: Audit
Working Paper, Ownership and Custody of Working Papers-Audit file (Permanent and Current)
– Audit Note Book- Audit Memorandum. Audit Evidence – Concept, Need, Procedures to obtain
Audit Evidence Routine Checking, Test Checking and Auditing in Depth Concept of Analytical
Procedure and Substantive Testing in Auditing. Audit of Educational Institutions, Hospitals and
Hotels (8L)
Unit – 3 Audit Risk and Internal Control System
Audit Risk – Concept and Types only. Internal Control- Definition, Objectives Internal Check-
Definition, Objectives Internal Audit- Definition, Objectives, Regulatory Requirement, Reliance
by Statutory Auditor on Internal Auditor’s Work (6L)
MODULE II
Unit – 4 Vouching, Verification and Valuation
Vouching: Meaning, Objectives - Difference with Routine Checking – Factors to be considered
during Vouching - Vouching of Following Items: i) Receipts: Cash Sale, Collection from Debtors,
Interest and Dividend from Investment, Sale of Fixed Assets. ii) Payments: Cash Purchase,
Payment to Creditors, Payment of Wages and Salaries, Advertisement Expenses, Travelling
Expenses, Research and Development Expenditure, Prepaid Expenses. Verification and Valuation:
Concept, Objectives, Importance, Difference with Vouching, Difference between Verification
and Valuation, Verification of following items: i) Non Current Assets: Goodwill, Patent and Copy
Right, Leasehold Land, Plant and Machinery, ii) Investments iii) Current Assets: Inventory, Loan
and Advance, Cash and Bank Balances iv) Non-current Liability: Secured Loan
v) Current Liability: Trade Payables (Sundry Creditors). (10L)
Unit - 5 Company Audit

Qualification, Disqualification, Appointment and Rotation, Removal and Resignation,

Remuneration, Rights, Duties and Liabilities of Company Auditor Branch Audit and Joint Audit
Depreciation – Concept and Provisions of the Companies Act Divisible Profit and Dividend
(Final, Interim and Unclaimed/Unpaid): Provisions of the Act, Legal Decisions and Auditor’s
Responsibility (10L)
Unit – 6 Audit Report And Certificate
Definition – Distinction between Report and Certificate- Different Types of Report Contents of
Audit Report (As per Companies Act and Standards on Auditing) True and Fair View – Concept
Materiality – Concept and Relevance (10L)
Unit – 7 Other Thrust Areas
Cost Audit – Concepts, Objectives Relevant Provisions of Companies Act Management Audit
- Concepts, Objectives, Advantages Tax Audit – Concepts, Objectives, Legal Provisions Social
Audit – Propriety Audit – Performance Audit – Environment Audit (Concepts only) (8L)

Suggested Readings:
1. Tandon et al, Practical Auditing, S.Chand
2. Gupta & Arora, Fundamentals of Auditing, TMH
3. Jha, A., Auditing, Taxmann
4. Basu, S. K., Auditing and Assurance, Pearson
5. Ghosh, J., Contemporary Auditing and Assurance, Elegant Publishing
 Blooms
Module Total %age of Covered Covered Remarks
Content Level (if
Number Hours questions CO PO (If any)
applicable)
Module Concept, Need 8 13 1 2
I/unit 1 and Purpose of
Audit
Module Audit Procedures 8 13 2 2
I/unit 2 and Techniques
Module Audit Risk And 6 10 3 2
I/unit 3 Internal Control
System
Module Vouching, 10 17 4 2
II/unit 4 Verification and
Valuation
Module Company Audit 10 17 5 2
II/unit 5
Module Audit Report And 10 17 6 2
II/unit 6 Certificate
Module Other Thrust 8 13 7 2
II/unit 7 Areas

Credit Points– 6
Total Contact Hours – 60

BBA AT & A 502: QUANTITATIVE TECHNIQUES FOR MANAGEMENT

Course Objectives:
1. Use basic statistics for central measurements, frequency distributions, graphs, and
measure of dispersion and be able to select which statistical method should be used for
different problems. Measure association between variables and develop statistical model
for prediction.
2. To gain knowledge on the laws of probability, types of probability and probability &
sampling distribution.
3. To understand statistical estimation of population parameters, different type and
characteristics of estimators, basic concept of errors, confidence interval, consistency
unbiasedness, sufficiency and efficiency, most sufficient estimators.
4. To gain knowledge on hypothesis testing. Familiarize with parametric and non-parametric
tests of hypothesis testing.
5. To familiarize students with Linear Programming Problem (LPP) including different
techniques of solving LPP.
 6. To understand transportation problem as a special form of LPP. To learn the ways of
obtaining initial solutions and also test of optimality.
7. To gain the concept of optimal allocation of resources using Assignment problem. Special
cases of assignment problems involving the cases of maximization, unbalanced problem
and travelling salesman problem.
8. To understand decision making under conflict using the theory of games. Classify
different type of games, games with saddle point and without saddle point. Ways of solving
different type of games by using appropriate methods.

Course Outcomes (CO):

SL NO. Course Outcome Mapped Modules

1 Able to apply central tendency and measures of Module I – Unit 1
dispersion to describe and summarize the data set.
Able to implement the laws of probability and
2 distribution on business situations to predict an Module I – Unit 2
outcome for effective decision making.
3 Able to estimate population parameters based on Module I – Unit 3
sample statistic. Calculate different type of statistical
errors.
4 Able to apply suitable parametric and Non-parametric Module I – Unit 4
tests to test the formulated hypothesis.
5 Able to apply different methods to solve a given Module II – Unit 5
formulated LPP to either maximize or minimize the
objective function subject to some given constraints.
6 Able to minimize the cost of a transportation problem Module II – Unit 6
using appropriate technique.
7 Able to allocate resources of an enterprise using Module II – Unit 7
Hungarian method of solving assignment problem.
8 Ability to solve games with saddle point or without Module II – Unit 8
saddle point using appropriate methods.

MODULE I

UNIT 1: Basic Statistics: Basic Concept (Variables, Population v/s Sample, Central tendency,
Dispersion, data Visualization, Simple Correlation and Regression. (6L)
UNIT 2: Probability & Distribution: Probability – Introduction, Rules of Probability,
Conditional Probability (Baye’s Theorem), Random Variables, Discrete and Continuous
Distributions (Binomial, Poisson and Normal), Sampling – Types and Distribution. (10L)

UNIT 3: Theory of Estimation: Estimation – estimation problems, standard error, margin of

error, confidence error, confidence interval, characteristics of estimators, consistency
unbiasedness, sufficiency and efficiency, most sufficient estimators. Point Estimation and Interval
Estimation. (12L)

UNIT 4: Statistical Inference: Hypothesis Testing, Parametric Test – Z, F, t test, ANOVA, Non
Parametric Test – Chi square test (goodness of fit, independence of attributes) Spearman’s Rank
Correlation Coefficient. (6L)

MODULE II

UNIT 5: Linear Programming: Formulating maximization/minimization problems, Graphical

solution, Simplex method, Artificial Variables – Big M – Method, Special cases of LP, Duality of
LP and its interpretation, Post Optimality/Sensitivity Analysis, Applications of LP. (10L)

UNIT 6: Transportation Problems: Introduction - Mathematical formulation of transportation

problem - the Transportation method for finding initial solutions-North West Corner Method -
Least Cost Method - Vogel’s Approximation method - test for optimality - steps of MODI method-
loops in transportation table - Degeneracy. (4L)

UNIT 7: Assignment Problems: Introduction - Mathematical statement of the problem-

Hungarian method of solution - Maximization case in assignment problem—unbalanced
assignment problem - restrictions on assignment - Travelling salesman problem. (6L)

UNIT 8: Theory of Games: Introduction - Two person zero sum games - Pure strategies - games
with saddle points - rules to determine saddle points - mixed strategies - Game without saddle
points - the rules of dominance - Methods of solution for games without saddle points—algebraic
methods, graphical methods. (6L)

Suggested Readings:
1. N.G Das: Statistical Methods (Volume I): Tata McGraw-Hill.
2. A.M Goon, M.K Gupta & B, Dasgupta: Basic Statistics: World Press
3. Operations Research, S.Kalavathy, Vikas Publications
4. G. C. Beri : Statistics for Management: Tata McGraw- Hill
 Module Content Total %age of Covered Covered Blooms Remarks
No. Hours questions CO PO Level (if any)
(if
applicable)
Module I Basic 6 10 1 10
Unit 1 Statistics
Probability & 10 16 2 10
Module I Distribution
Unit 2
Module I Theory of 12 20 3 10
Unit 3 Estimation
Module I Statistical 6 10 4 10
Unit 4 Inference
Module Linear 10 16 5 10
II Programming
Unit 5
Module Transportation 4 8 6 10
II Problems
Unit 6
Module Assignment 6 10 7 10
II Problems
Unit 7
Module Theory of 6 10 8 10
II Games
Unit 8

Credit Points– 6
Total Contact Hours – 60

DSE 1- BBA AT & A 503 A: ADVANCED AUDITING

Learning Objectives

1. To understand the auditing standards and IFRS.

2. To understand the Internal Control and Evaluation of internal control procedures.
3. To know Audit Sampling.
4. To know the Auditing in computerized environment.
5. To know the system of Audit of limited companies
6. To understand the concept of Government audit
7. To know the Professional Ethics and Regulations in Auditing
 Sl. Course Outcome Mapped
No Modules
1 Know the meaning of Auditing. Module I/
Unit 1
2 Memorize Internal Control and Evaluation of internal control procedures Module I/
Unit 2
3 Memorize how to do Audit Sampling Module I/
Unit 3
4 Memorize the concepts of Auditing in computerized environment Module I/
Unit 4
5 Memorize the procedure of auditing in Limited Companies Module I/
Unit 5
6 Memorize the system of Government audit Module II/
Unit 6
7 Understand the system of Auditing in Financial Institution Module II/
Unit 7
8 Memorize the concept of Ethics and Regulations in Auditing Module II/
Unit 8

MODULE I
Unit 1: Auditing: introduction, auditing standards and IFRS, their relevance, Introduction to US-
GAAP (6L)
Unit 2: Internal Control, Evaluation of internal control procedures and establishing coordination
between internal audit and external audit. (6L)
Unit 3: Audit Sampling, Analytical procedures (4L)
Unit 4: Auditing in computerized environment, improving audit effectiveness (4L)
Unit 5: Audit of limited companies (10L)
MODULE II
Unit 6: Government audit, government and independent financial audit: comparison, Introduction
to Special Audit and Efficiency Audit (10L)
Unit 7: Special features of audit of public sector undertakings, audit of banks, audit of non-banking
financial companies, insurance companies, co-operative societies, Tax audit (10L)
Unit 8: Special Audit, Efficiency Audit, Cost audit and its relevance. Professional Ethics and
Regulations 10. Current issues in auditing (10L)

Suggested Readings:
1. David Coderre, Internal Audit: Efficiency through Automation, John Wiley & Sons,
 2. Emile Woolf, Moira Hindson, Audit and Accountancy Pitfalls: A Casebook for Practising
Accountants, Lawyers and Insurers, John Wiley & Sons.
3. Iain Gray, Stuart Manson, The Audit Process: Principles, Practice and Cases, Cengage
Learning EMEA. Jeanette Franzel, Single Audit: Opportunities Exist to Improve the Single
Audit Process and Oversight, DIANE Publishing
4. Susan Switzer, Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven
Reporting, John Wiley & Sons, 2007.

Blooms
Module Total %age of Covered Covered Remarks
Content Level (if
Number Hours questions CO PO (If any)
applicable)
Module Meaning of 6 10 1 2
I/unit 1 Auditing
Module Internal Control 6 10 2 2
I/unit 2 and Evaluation of
internal control
procedures
Module Audit Sampling 4 6 3 2
I/unit 3
Module Auditing in 4 6 4 2
II/unit 4 computerized
environment
Module Auditing in 10 17 5 2
II/unit 5 Limited
Companies
Module Auditing in 10 17 6 2
II/unit 6 Financial
Institution
Module Auditing in 10 17 7 2
II/unit 7 Financial
Institution
Module Ethics and 10 17 8 2
II/unit 8 Regulations in
Auditing
 Credit Points– 6
Total Contact Hours – 60

DSE 1- BBA AT & A 503 B: ADVANCED TAX LAW PRACTICES

Learning Objectives

1. To understand the concept of Residential Status and Incidence of Tax.

2. To understand the Heads of Income and Provisions Governing Heads of Income.
3. To know the Income of other Persons included in Assessee’s Total Income.
4. To know the total income and tax liability of an Individual, HUF, Firm and AOP.
5. To know the system of Relief & Double Taxation

Learning Outcomes

Sl. Course Outcome Mapped

No Modules
1 know the implication of tax concept on Partnership Firms/Limited Module I/
Liability Partnership Unit 1
2 Memorize the Companies Constitutional Provisions Module I/
Unit 2
3 Memorize the mechanism of Taxation of non-residents entities. Module I/
Unit 3
4 Memorize the concepts and calculation of Transfer Pricing Module II/
Unit 4
5 Memorize the system of Double taxation Avoidance Agreement Module II/
Unit 5

MODULE-I

Unit 1: Taxation of Partnership Firms/Limited Liability Partnership

Assessment as a Firm [Section 184] - Taxation of Limited Liability Partnership (LLP) (10L)

Unit 2: Taxation of Companies Constitutional Provisions

Meaning of Company -Categories of Companies- Tax Incidence on Company - Rates of Income
Tax for the Current Assessment Year - Page Minimum Alternate Tax (MAT) - Dividend
Distribution Tax (DDT) (Section 115O)-Taxation of Foreign Dividends (Section 115BBD)
(10L)
Unit 3: Taxation of Non-Residents Entities

Tax Incidence on Non Resident (Section 5) -Business Connection -Incomes Exempt in the hands
of Non-Resident / Foreign Company [Section 10] - Special provisions for computing profits and
 gains in case of Non-Residents [Deemed/Presumptive Income/Taxation- Charge of Tax on
Incomes Arising to Non Residents or Foreign Companies – Special Rates [Section 115A to
115BBA] =Special Provisions Relating to Certain Incomes of Non-Resident Indian
(14L)
MODULE -2

Unit 4: Transfer Pricing

Importance of transfer pricing - Transfer prices provisions in India - arm’s length price-Associated
Enterprises (AE) -Meaning of international transaction - Transfer pricing – Applicability to
Domestic Transactions - Transfer Pricing – Methods - Reference to Transfer Pricing Officer -
Advance Pricing Agreement - Roll Back Provision in APA - Transfer pricing – Documentation
(12L)
Unit 5: Double Taxation Avoidance Agreements

Double Tax Avoidance - Agreements with Foreign Countries or Specified Territories (Section 90)
- Adoption by Central Government of Agreement between Specified Associations for Double
Taxation Relief (Section 90A) - Countries with which no Agreement Exists (Section 91) -
Necessity for DTAA - Taxation of Income from Air and Shipping Transport under DTAA -
Permanent Establishment (PE) - Foreign Tax Credit - Passive Foreign Investment Company
(PFIC)
(14L)

Suggested Readings
1. Singhania V.K., and Singhania K, Direct Tax Law and Practice, Taxmann
2. Lal and Vashist, Direct Taxes, Pearson
3. Gupta and Ahuja, Direct Taxes Law And Practice, Bharat
4. Monoharan & Hari, Direct tax Law, Snow White publications

Blooms
Module Total %age of Covered Covered Remarks
Content Level (if
Number Hours questions CO PO (If any)
applicable)
Module Taxation of 10 17 1 3
I/unit 1 Partnership Firms
Module Taxation of 10 17 2 3
I/unit 2 Companies
Constitutional
Provisions
Module Taxation of Non- 10 17 3 3
I/unit 3 Residents Entities
Module Transfer Pricing 14 23 4 3
II/unit 4
Module Double Taxation 16 26 5 3
II/unit 5 Avoidance
Agreements

Credit Points– 6
Total Contact Hours – 60

DSE 2- BBA AT & A 504 A: CORPORATE ACCOUNTING & FINANCIAL REPORTING

Course Objectives

1. To understand the concept of Underwriting of Shares.

2. To understand the different parameters of Profit Prior to Incorporation.
3. To know how to do Valuation of Goodwill.
4. To know how to do Valuation of Shares
5. To know the system of Company Final Accounts

Courses Outcomes

Sl. Course Outcome Mapped

No. modules
1 Know the meaning of Underwriting Of Shares Module I/ Unit 1
2 Memorize the parameters of Profit Prior to Incorporation Module I/ Unit 2

3 Memorize the concepts and calculation of Valuation of Goodwill. Module I/ Unit 3

4 Memorize the concepts and calculation of Valuation of Shares Module II/ Unit 4
5 Memorize the system of Company Final Accounts Module II/ Unit 5

MODULE I
Unit 1: Underwriting of Shares
Meaning – Underwriting Commission – Underwriter – functions - Advantages of Underwriting,
Types of Underwriting – Marked and Unmarked Applications – Problems (Excluding Journal
entries). . [10L]
 Unit 2: Profit Prior to Incorporation
Meaning – calculation of sales ratio – time ratio – weighted ratio – treatment of capital and revenue
expenditure – Ascertainment of pre-incorporation and post-incorporation profits by preparing
Profit and Loss Account and Balance Sheet. [10L]
Unit 3: Valuation of Goodwill
Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill
– Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method, and
Capitalization of average Profit Method, Capitalization of Super Profit Method, and Annuity
Method - Problems. [10L]

Module II
Unit 4: Valuation of Shares
Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation: Intrinsic
Value Method, Yield Method, Earning Capacity Method, and Fair Value of shares. Rights Issue
and Valuation of Rights Issue - Problems. [14L]
Unit 5: Company Final Accounts
Statutory Provisions regarding preparation of Company Final Accounts –Treatment of Special
Items – Tax deducted at source – Advance payment of Tax – Provision for Tax – Depreciation –
Interest on debentures – Dividends – Rules regarding payment of dividends – Transfer to Reserves
– Preparation of Profit and Loss Account and Balance Sheet in vertical form (As per 2011 revised
format) [16L]
Suggested Readings:
1. Soundarajan. A & K. Venkataramana, Corporate Accounting, VBH.
2. S. P. Jain and K. L. Narang – Corporate Accounting
3. S. Bhat- Corporate Accounting.
4. S P Iyengar, Advanced Accountancy, Sultan Chand
5. Anil Kumar – Financial Accounting, HPH

Blooms
Module Total %age of Covered Covered Remarks
Content Level (if
Number Hours questions CO PO (If any)
applicable)
Module I Underwriting Of 10 17 1 4
/unit 1 Shares
Module I Profit Prior to 10 17 2 4
/unit 2 Incorporation
Module II Valuation of 10 17 3 4
/unit 3 Goodwill
Module II Valuation of 14 23 4 4
/unit 4 Shares
Module II Company Final 16 26 5 4
/unit 5 Accounts

Credit Points– 6
Total Contact Hours – 60

DSE 2- BBA AT & A 504 B: INDIRECT TAX LAW PRACTICES

Course Objectives
1. To understand the different parameters of GST
2. To understand the different parameters of WB VAT ACT
3. To understand the different parameters of CENTRAL EXCISE ACT.
4. To understand the different parameters of CUSTOMS ACT

Course Outcomes

Sl. Course Outcome Mapped

No. Modules
1 Memorize the concepts and calculation of GST Module I/ Unit
1
2 Memorize the concepts and calculation of WB VAT ACT. Module I / Unit
2
3 Memorize the parameters of CENTRAL EXCISE ACT Module II / Unit
3
4 Memorize the concepts and calculation of CUSTOMS ACT Module II / Unit
4

MODULE I
Unit 1:
a) Basic Concepts Concepts of Indirect Tax, Difference between Direct and Indirect Tax,
Indirect tax structure in India. (8L)
b) CENTRAL EXCISE ACT, 1944 (8L)
Unit 2: WB VAT ACT 2003 (6L)
Unit 3: CUSTOMS ACT, 1962 (8L)
MODULE II
Unit 4: a) CENTRAL SALES TAX ACT, 1956 (only concepts) (6L)
 b) SERVICE TAX
Unit 5: Goods and Service Tax: GST in India. Features and Advantages, Structure of GST in
India: CGST, SGST, UTGST, IGST, Taxes subsumed by GST, Commodities kept outside the
scope of GST. (12L)

Unit 6: Procedure for Registration; Deemed Registration, Cancellation of Registration,

Revocation of Cancellation of Registration. Levy and Collection of Tax under GST: 16 Rates
Structure of GST, Scope of supply, Composition Scheme under GST (12L)
Suggested Readings
1. Datey V.S., Indirect Taxes Law And Practice, Taxmann
2. Sanjeev Kumar, Systematic Approach to Indirect Taxes, Bharat
3. Bangar and Bangar, Students’ Guide to Indirect Taxes, Aadhya Prakashan
4. Dr. H.C.Mehrotra & V.P. Agarwal, Indirect Tax, Sahitya Bhawan Publications

Blooms
Module Total %age of Covered Covered Remarks
Content Level (if
Number Hours questions CO PO (If any)
applicable)
Module I/ Goods & Service 16 26 1 3
unit 1 Tax
Module I/ Value Added Tax 14 24 2 3
unit 2
Module Central Excise 14 24 3 3
II/unit 3
Module Customs laws 16 26 4 3
II/unit 4

SIXTH SEMESTER
Credit Points– 6
Total Contact Hours – 60

BBA AT & A 601: Financial Management

Course Objectives
1. To develop the knowledge of business finance and management decision.
2. To know the different concepts of long term and short term finance and measurement of
cost of capital.
3. To know the definition, assumption and symbols relating to capital structure theories.
 4. To know the meaning and importance of capital budgeting decisions and the concept of
capital budgeting appraisal methods.
5. To know the concept and classification of working capital and importance of working
capital management.
6. To know the concept and types of dividend and different dividend theories.

Course Outcomes (CO):

SL NO. Course Outcome Mapped Modules

1 Ability to determine the value and wealth maximization Module I – Unit 1
of business and scope of financial management.
2 Ability to calculate the cost of equity shares, preference Module I – Unit 2
share, debenture and other sources of finance.
3 Ability to determine the relationship between leverage Module I – Unit 3
and cost of capital as per major capital structure
theories.
4 Ability to estimate the required return of projects as per Module II – Unit 4
different capital budgeting methods and evaluating
investment decisions.
5 Ability to compute working capital using both the cash Module II – Unit 5
cost approach and the operating cycle approach.
6 Ability to evaluate the impact of different dividend Module II – Unit 6
policy on share price and also the significance of both
relevance and irrelevance theory.

MODULE 1

Unit 1: Introduction to Financial Management (8L)

Meaning, core elements, objectives and scope –Role of Finance Manager –Concept of time value
of money –Techniques for dealing with time value of money.

Unit 2: Sources of Finance (10L)

Cost of Capital: Different sources of finance: Long term and short term sources –Cost of Capital:
Meaning, relevance and classification –Calculation of specific cost of capital and weighted cost of
capital.

Unit 3: Capital Structure Analysis (12L)

Capital Structure-Concept, importance and determinants, Theories of Capital Structure (Net
Income, Net Operating Income, MM Hypothesis, Traditional Approach), Concepts of DOL, DFL,
DTL and Trading on equity.
MODULE 2

Unit 4: Capital Budgeting Decision (14L)

Meaning and importance of capital budgeting decisions –Capital budgeting appraisal methods:
Payback period method, accounting rate of return method, net present value method, internal rate
of return method and profitability index method –Capital rationing.

Unit 5: Working Capital Management (8L)

Meaning and classification of working capital –Concept and importance of working capital
management –Determinants of working capital requirement –Estimating working capital
requirement.

Unit 6: Dividend Decisions (8L)

Meaning, nature and types of dividend, some dividend policies, Determinants of dividend policy,
Dividend theories: Walter’s model, Gordon’s model, Modigliani and Miller Irrelevance theory.

Suggested Readings:

1. Chandra, P., Financial Management: Theory and Practice, TMH.

2. Khan, M.Y. and Jain, P.K., Financial Management: Text, Problems and Cases, Tata McGraw
Hill Publishing Co., Ltd.
3. Pandey, I.M., Financial Management, Vikas Publishing House Pvt. Ltd.
4. Sur, D. and Sarkhel, J., An Introduction to Financial Management, Book Syndicate
5. Parasuraman, Financial Management: A Step by Step Approach, Cengage

Module Content Total %age of Covere Covere Blooms Remark

No. Hours question d CO d PO Level s
s (if (if any)
applicable)
Module I Introduction 8 13 1 5
Unit 1 to Financial
Managemen
t
Module I Sources of 10 17 2 5
Unit 2 Finance
Module I Capital 12 20 3 5
Unit 3 Structure
Analysis
 Module II Capital 14 24 4 5
Unit 4 Budgeting
Decision
Module II Working 8 13 5 5
Unit 5 Capital
Managemen
t
Module II Dividend 8 13 6 5
Unit 6 Decisions

Credit Points– 6
Total Contact Hours – 60

BBA AT & A 602: INTERNSHIP & PROJECT WORK

Course Objective:
To understand the concept of an organization’s functions where theoretical knowledge can be
made applicable and provide hands on experience.

Course Outcome:
Ability to implement theoretical knowledge in the organizational context and gain practical
experience.

Credit Points– 6
Total Contact Hours – 60

DSE 3- BBA AT & A 603 A: FINANCIAL STATEMENT ANALYSIS

Course Objectives

1. To understand the meaning of accounting concepts and convention.

2. To understand the terms used books of accounts.
3. To know basic cost accounting concept.
4. To describe the concepts of IGAP and IFRS.
5. To know to preparation of balance sheet
6. To understand the terms used in financial statement analysis
Course Outcomes (CO)

SL NO. Course Outcome Mapped Modules

1. Students will be able to understand the meaning of Unit 1

accounting concepts and convention.
2 Students will be able to the terms used books of Unit 2
accounts and books of accounts
3 Students will be able to know basic cost accounting Unit 3
concept and techniques
4 Students will be able to describe the concepts of IGAP Unit 4
and IFRS
5 Students will be able to know to preparation of balance Unit 5
sheet and interpret the analysis

6 . Students will be able to understand the terms used in Unit 6

financial statement analysis as fund flow and cash flow.

MODULE I
Unit1: Basic Financial Accounting Concept: Meaning and Scope of Accounting -Definition of
accounting-classification of accounting- GAAP- Accounting Concepts and Conventions –
Accounting Equation (6L)
Unit 2: Preparation of Books of Accounts: Event-Transaction- Accounting Cycle – Golden Rule-
Journal-Ledger-Trial Balance-Final Account (12L)
Unit 3: Basic Cost Accounting Concept- Cost Concept-Cost Unit- Technique of Costing Method
of Costing- Cost center- Cost Unit- Cost Sheet preparation and Interpretation. (10L)

MODULE II
Unit 4: Introduction to Accounting Standard: Introduction to Indian GAAP and IndAS
Introduction to IFRS and IAS- Comparative Analysis of Indian GAAP and IndAS. (8L)
Unit 5. Preparation Of Financial Statement: Trading Account-Profit & Loss Account - Balance
Sheet (As per Schedule VI, old & new) with Adjustment Entries - Preparation and Interpretation
of Annual Report -Corporate Social Responsibility – Human Resource Accounting-Value Added
Statement (12L)
Unit 6: Financial Statement Analysis: Comparative Statement- Common Size Statement Trend
Analysis- Ratio Analysis-Fund Flow Statement - Cash Flow Statement. (12L)

Suggested Readings:
1. M. Hanif & A. Mukherjee: Financial Accounting. McGraw Hill
2. S. K. Paul: Financial Accounting, New Central book Agency
3. S. P. Jain & K. L. Narang: Cost and Management Accounting. Kalyani Publication
4. P. M. Rao: Financial Statement Analysis and Reporting. PHI

Module Content Total %age of Covered Covered Blooms Remarks

No. Hours questions CO PO Level (if any)
(if
applicable)
Module Management 6 10 1 7
I Accounting
Unit 1 Concepts

Financial 12 20 2 7
Module Statement
I Analysis
Unit 2

Module Ratio analysis 10 17 3 7

I
Unit 3

Module Break Even 8 13 4 7

II analysis &
Unit 4 Marginal
Costing
Module Budgeting for 12 20 5 7
II Profit
Unit 5 Planning and
Control

Module Standard 12 20 6 7
II Costing &
Unit 6 variance
 Credit Points– 6
Total Contact Hours – 60

DSE 3- BBA AT & A 603 B: PUBLIC FINANCE & TAXATION

Course Objectives
1. To introduce students to the public sector reform agenda with a focus on public finance issues
2. To demonstrate principles of taxation and administrative, political, and economic constraints to
public expenditure
3. To develop understanding about public revenue (based budgeting, mid-term financial planning,
budget decentralization)
4. To train students how to distribute public funds and its effect
5. To explain students’ how to manage public debt and taxation
6. To demonstrate constitutional arrangements of federal finance in India
7. To define sources and uses of funds and central budget
8. To analyze changing scenario in Indian taxation system and economic changes after new
industrial policy 1991

Course Outcomes

SL NO. Course Outcome Mapped Modules

1. Students will be able to understand the issues relating Unit 1

to public finance and its role to economic reforms

2 Students will be able to identify relation and effect of Unit 2

taxation system with mechanism of public finance
administration

3 Students will be able to explain role, components and Unit 3

types of budget along with management of public
revenue.

4 Students will be able to describe how to distribute Unit 4

public funds and handle its effects
 5 Students will be able to understand causes and effects Unit 5
of public debt burden

6 Students will be able to know the law and legal aspects Unit 6
of managing public finance for economic welfare

7 Students will be able to describe functions and Unit 7

mechanism of central budget

8 Students will be able to define domestic and Unit 8

international economic systems and its effects with
industrial policies.

MODULE I
Unit 1: Origin and Development of Public Finance: Meaning, public finance and federal
finance, public finance and private finance, principle of maximum social advantage (6L)
Unit 2: Principles of Taxation: Government Expenditure, Benefit approach, allocation of public
goods, ability to pay approach, excess burden of taxes (6L)
Unit 3: Public Funds: Raising of Public Funds Sources and classification of public revenues,
incidences and shifting of taxes (6L)
Unit 4: Distribution of Public Funds: Effect on production, employment, distribution and
stability, public debt and fiscal deficit (6L)
Unit 5: Public Debt Management and Taxation: Types of Public Debt, Need for Public Debt,
Redemption of Public Debt. (6L)

MODULE II
Unit 6: Development of Federal Finance in India: The constitutional arrangements, Finance
Commissions (6L)
Unit 7: Central Finances Sources: Uses of funds, effects of Fiscal Policy, relation between
planning and central budgeting (8L)
Unit 8: Sources of State Funds: State Finances Sources and uses of funds, issues of federalism
(8L)
Unit 9 : Five Year Planning: Financing of Five-year Plans, Changing scenario of Indian tax
Structure, new economic policy since 1991 Indian Fiscal Policy and Deficit (8L)

Suggested Readings
1. R. Mursgrave, The Theory of Public Finance, McGraw Hill
2. R. Mursgrave and P.B. Mursgrave, Public Finance in Theory and Practice, McGraw Hill
3. J. M. Buchanan, Public Finance
4. Due and Friedlandar, Public Finance

Module Content Total %age of Covered Covered Blooms Remarks

No. Hours questions CO PO Level (if any)
(if
applicable)
Module Origin and 6 10 1 7
I Development
Unit 1 of Public
Finance
Principles of 6 10 2 7
Module Taxation
I
Unit 2
Module Public Funds 6 10 3 7
I
Unit 3
Module Distribution of 6 10 4 7
I Public Funds
Unit 4
Module Public Debt 6 10 5 7
I Management
Unit 5 and Taxation

Module Development 6 10 6 7
II of Federal
Unit 6 Finance in
India

Module Central 8 14 7 7
II Finances
Unit 7 Sources

Module Sources of 8 13 8 7
II State Funds
Unit 8
 Module Five Year 8 13 9 7
II Planning
Unit 9

Credit Points– 6
Total Contact Hours – 60

DSE 4- BBA AT & A 604 A: ADVANCED ACCOUNTING PACKAGES ERP & TAX
FILING

Course Objectives
1. To understand the concept of Inventory valuation in Tally.ERP9.
2. To understand the computational mechanism of Value Added Tax.
3. To understand the computational mechanism of Central Sales Tax
4. To understand the different parameters of Point of Sale
5. To understand the computational mechanism of Job Costing

Course Outcomes (CO)

Sl.NO Course Outcome Mapped modules

1 To understand the advanced level of Inventory valuation in Module I/ Unit 1

Tally.ERP9.
2 Memorize the computational mechanism of Value Added Tax. Module I/ Unit 2

3 Memorize the computational mechanism of Central Sales Tax Module II/ Unit 3

4 Memorize the system of Point of Sale Module II / Unit 4

5 Memorize the computational mechanism of Job Costing Module II/ Unit 5

MODULE I

UNIT 1. Advanced Inventory in Tally.ERP 9

Order Processing Reorder Levels, Tracking Numbers Batch- wise Details Additional Cost Details
Bill of Materials (BoM) Price Levels and Price Lists Stock Valuation, Zero Valued Entries,
Inventory Ageing Analysis, Different Actual and Billed Quantities (12L)
 UNIT 2. Value Added Tax (VAT)
Configuring VAT in Tally.ERP- Creating Masters Entering Transactions-Accounting for Return
of Goods Rate Difference in Purchase / Sales-Accounting for Interstate Transactions Exempt
Transactions under VAT-Purchases from Unregistered Dealers Claiming ITC on Capital Goods-
Inter-State Branch Transfers VAT Reports VAT for Composite Dealers (12L)

MODULE II

UNIT 3. Central Sales Tax (CST)

Basics of Central Sales Tax (CST) Enabling CST in Tally.ERP 9-Recording Interstate Transactions
in Tally.ERP Payment of CST-CST Reports (12L)

UNIT 4. Point of Sale (PoS)

Features of Point of Sale (PoS) in Tally.E RP 9 Configuring Point of Sale in Tally.ERP 9- Entering
POS Transactions POS Reports (12L)

UNIT 5. Job Costing

Configuring Job Costing in Tally.ERP 9 Creating Masters for Job Costing-Recording Transactions
Job Cos ting Reports (12L)

Suggested Readings:

1. Vikash Gupta Comdex Computer and Financial Accounting with Tally 9. 0

2. G. Krishna Kavitha , K. Padma Priya Computerized Accounting (2018-19) Himalaya
Publishing House
3. M. Yadagiri , G. Srinivas Computerized Accounting Paperback – 1 January 2018
Bandla Publications

Blooms
Module Total %age of Covered Covered Remarks
Content Level (if
Number Hours questions CO PO (If any)
applicable)
Module I / Advanced 12 20 1 3
unit 1 Inventory in
Tally.ERP 9
Module I / Value Added Tax 12 20 2 3
unit 2
Module II Central Sales Tax 12 3 3
/unit 3
Module II Point of Sale 12 20 4 3
/unit 4
Module II Job Costing 12 20 5 3
/unit 5

Credit Points– 6
Total Contact Hours – 60

DSE 4- BBA ATA 604 B: TAX PLANNING & PROCEDURE

Course Objectives
1. To understand the concept of Return of Income.
2. To understand the Assessment of Return.
3. To understand the Advance Tax
4. To understand the different parameters of TDS
5. To understand the concepts of tax planning, tax avoidance and tax evasion
6. To understand the different parameters of Tax Planning under different Heads of Income
7. To understand the concepts of Tax planning in relation to Employees Compensation

Course Outcomes (CO)

Sl. Course Outcome Mapped

No modules
1 Understand the Tax Planning for Firms Module I /
Unit 1
2 Memorize the mechanism of Corporate Taxation Module I /
Unit 2
3 Memorize the computational mechanism of Tax Audit and Accounting for Module I /
Income Tax Unit 3
4 Memorize the system of Wealth Tax and Other Direct Taxes Module II /
Unit 4
5 Memorize the computational mechanism of Tax Planning with Reference Module II /
to Nature of Business Unit 5
6 Memorize the concept of Tax Aspects of Operating and Financial Module II /
Decisions Unit 6
MODULE-I

Unit 1: Tax Planning for Firms

HUFs and AOPs- partnership firm under Income Tax Law, tax deductions available to firms,
Provisions relating to interest and remuneration paid to partner, Computation of partnership firms’
book profit, Set-off and carry-forward of losses of Firms and taxation of HUFs and Associations
of Persons (AOPs).
(12L)
Unit 2: Corporate Taxation

Computation of taxable income, Carry-forward and set-off of losses for companies, Minimum
Alternative Tax (MAT), Set-off and Carry-forward of Amalgamation Losses, Tax Planning for
Amalgamation, Merger and Demerger of Companies, Tax Provisions for Venture Capital Funds

(10L)
Unit 3: Tax Audit and Accounting for Income Tax

Tax Audit, Qualities and Qualifications Required in Tax Auditors, Forms, Reports and Returns
and Tax Reporting and Disclosure in Financial Statements
(10L)
MODULE-II

Unit 4: Wealth Tax and Other Direct Taxes

Wealth Tax Act and Rules, definition of Wealth and Its Components Wealth escaping Assessment,
Assets Exempt from Wealth Tax, Gift Tax Act and Rules and Estate Duty Act, Banking
Transactions Act and Securities Transaction Act
(14L)

Unit 5: Tax Planning with Reference to Nature of Business

Relevance of Tax Provisions in Deciding the Nature of Business, Tax Provisions for Certain Types
of Businesses, Businesses given Special Tax Treatment, Tax Provisions for Offshore Banking
Units and Special Tax Zones. (10L)

Unit 6: Tax Aspects of Operating and Financial Decisions

Tax implications of financing decisions, tax considerations of Dividend Policy (4L)

Suggested Readings
1. Singhania V.K., and Singhania K, Direct Tax Law and Practice, Taxmann
 2. Lal and Vashist, Direct Taxes, Pearson
3. Gupta and Ahuha, Direct Taxes Law And Practice, Bharat
4. Singhania V.K., and Singhania M, Corporate Tax Planning and Business Tax Procedure,
Taxmann

Blooms
Module Total %age of Covered Covered Remarks
Content Level (if
Number Hours questions CO PO (If any)
applicable)
Module I Tax Planning for 12 20 1 3
/unit 1 Firms
Module I Corporate 10 17 2 3
/unit 2 Taxation
Module I / Tax Audit and 10 17 3 3
unit 3 Accounting for
Income Tax
Module II Wealth Tax and 14 23 4 3
/unit 4 Other Direct
Taxes
Module II Tax Planning 10 17 5 3
/unit 5 with Reference to
Nature of
Business
Module Operating and 4 6 6 3
II/unit 6 Financial
Decisions
 LIST OF GENERAL ELECTIVE PAPERS – INTERDISCIPLINARY

Credit Points– 6
Total Contact Hours - 60

GE1: MICRO ECONOMICS IN BUSINESS

Course Objectives

1. To demonstrate an understanding, usage and application of basic economic principles.

2. To describe and apply the methods for analysing consumer behaviour through demand
and supply, elasticity and marginal utility.
3. To understand the role of Consumer behaviour in respect of demand supply elasticity
4. To identify and appraise various models of how markets are organized, and the price
and output decisions for maximizing profit.
5. To know how markets uses cost concept to utilise resources efficiently to create
maximum output
6. To identify and appraise various models of how markets are organized, and the price
and output decisions for maximizing profit.
7. To explain theories and prices of factors of production

Course Outcomes (CO):

SL NO. Course Outcome Mapped Modules

1. Students will be able to explain the concepts of Unit 1

insatiable wants, scarcity and choice more over identify
the factors of production and production possibilities.

2 Students will be able to Demonstrate the measurement Unit 2

of individual demand, supply and market demand and
how equilibrium price and quantity are determined

3 Students will be able to Explain the concept of Unit 3

consumer equilibrium and elasticity

4 Students will be able to understand the law of Unit 4

diminishing returns and Differentiate and Explain the
concepts of economies of scale and diseconomies

5 Students will be able to Demonstrate the calculation of Unit 5

various production costs; fixed, variable and marginal
costs
 6 Students will be able to Distinguish between the Unit 6
features of the four market structures; monopoly,
oligopoly, monopolistic and perfect competition &
Demonstrate how firms in the four market structures
determine their price, output and profit maximization

7 Students will be able to understand basic concepts of Unit 7

factor prices along with their determination concepts.

MODULE I
Unit 1: Introduction to Economics
Distinction between Economics and Business Economics. Tools required – Functional
relationships, schedules, graphs, concept of slope and its measurement- etc. Resources-
scarcity and efficiency - Production Possibility Frontier-it’s shifting. (4L)
Unit 2: Basics of Demand and Supply
The concept of demand and demand function - Derivation of Individual demand curve and
Market demand curve– Shifting of the demand curve – The supply function and the supply
curve – Derivation of individual supply curve and market supply curve – Shifting of the supply
curve- Determination of equilibrium price. (4L)
Unit 3: Theory of Consumer Behaviour
Cardinal analysis – Law of diminishing marginal utility – consumer surplus Ordinal approach
– Indifference curve analysis – Budget line – Consumer Equilibrium – Income consumption
curve and Price consumption curve – Hicksian decomposition of price effect into substitution
effect and income effect – Demand curve for Normal, inferior and Giffen goods Concept of
Elasticities of demand – Measurement pf various elasticities of demand – Distinction between
slope of a demand curve and the elasticity of demand – Elasticity of supply – Measurement.
(6L)

Unit 4: Theory of Production

Production Function – The Law of variable proportions – Relationships among TP, AP, and
MP. Concept of Isoquant and Isocost – Finding the optimal employment of inputs – Ridge
lines: the economic region of production – Output expansion path and homogeneous production
function. (6L)
MODULE II
Unit 5: Theory of Cost
Cost analysis – Different concepts – Accounting and Economic costs, Opportunity cost,
Private and social costs; short run and long run costs. (6L)
Unit 6: Concepts under Different Market Conditions:
TR, AR, MR and relationship among AR, MR and elasticity of demand. Perfect competition –
Short run and long run equilibrium – Supply curve in the short run (shutdown and breakeven
point concepts). Monopoly – Short run and long run equilibrium – Concept of Price
discrimination. Monopolistic competition, Oligopoly Market – Short run and long run
equilibrium. (10L)
Unit 7: Factor Price Determination
Theory of Wage Determination - Backward Bending Supply curve of labour; Determination of
Rent, Profit and Interest rate. (4L)

Suggested Readings

1. Pindyke and Rubinfeld, Micro Economics

2. Gould & Ferguson, Micro Economic Theory
3. Banerjee & Majumdar, Fundamentals of Business Economics
4. Banerjee & Majumdar, Banijjik Arthaniti –o- Banijjik Paribesh

Module Content Total %age of Covered Covered Blooms Remarks

No. Hours questions CO PO Level (if any)
(if
applicable)
Module Introduction 4 10 1 7
I to Economics
Unit 1
Basics of 10 2 7
Module Demand and 4
I Supply
Unit 2
Module Theory of 6 15 3 7
I Consumer
Unit 3 Behaviour
Module Theory of 15 4 7
I Production 6
Unit 4
Module Theory of 6 15 5 7
II Cost
Unit 5
 Module Concepts 10 25 6 7
II under
Unit 6 Different
Market
Conditions
Module Factor Price 4 10 7 7
II Determination
Unit 7

Credit Points– 6
Total Contact Hours - 60

GE 2: MACRO ECONOMICS IN BUSINESS

Course Objectives

1. To understand the differentiation between macro & micro economics and scope of
macro economics
2. To demonstrate the concepts of national income accounting with all the measurement
parameters
3. To determine the concept of multiplier in the economy along with income and savings
function
4. To describe IS LM framework and effectiveness of the fiscal & monetary policy
5. To understand the concepts of demand and supply of money with understanding of
effects of inflation in the economy
6. To explore the concepts of balance of trade and payment with international trade
theories.

Course Outcome

SL NO. Course Outcome Mapped Modules

1. Students will be able to define macroeconomics Unit 1

2 Students will be able to explain how economic Unit 2

indicators like GDP are used to assess the state of the
economy and differentiate between and calculate
nominal and real GDP
 3 Students will be able to examine factors that shift Unit 3
aggregate supply and aggregate demand & explain why
multiplies works and how to calculate its size

4 Students will be able to understand fiscal policies, Unit 4

including automatic, expansionary, and contractionary
fiscal policies along with how monetary policy affects
GDP and the interest rates and will establish general
equilibrium in real and monetary sector

5 Students will be able to define money & inflation, Unit 5

explain the functions of money, and define liquidity and
how money is created by lending, demonstrate the
controlling measures of inflation.

6 Students will be able to understand Balance of Payment Unit 6

statement & international trade theory

MODULE I

Unit 1: Concepts of Aggregate demand & supply

Macroeconomics – scope and basic concepts, Concept of Aggregate Demand and Aggregate
Supply, Marginal Propensity to Consume(MPC), APC, MPS, MPI: Basic concepts Only,
Paradox of thrift. (8L)

Unit 2: National Income

National Income Accounting - Concepts and measurement of GDP, GNP, NNP, NI and DPI -
Circular flow of income – Real and Nominal GDP –Implicit deflator. (10L)

Unit 3: Income Determination

Theory of Equilibrium Income Determination: Simple Keynesian Model; Consumption, saving
and investment functions – National income determination; Investment and Government
expenditure multipliers (10L)

MODULE II

Unit 4: IS-LM framework

Commodity market and Money market equilibrium; Derivation of IS and LM curves –Shifts of
IS and LM curves-equilibrium in IS-LM model – Effectiveness of monetary and fiscal policies.
(8L)
Unit 5: Money and Inflation
Concept of demand for and supply of money. Quantity theory of money and Keynesian theory
of demand for money. Measures of money supply – High powered money – Money multiplier.
Concept of Inflation – Demand-pull and cost-push theories of inflation – Monetary and fiscal
policies to control inflation – Instruments, objectives and limitations. (12L)

Unit 6: Balance of Payments

Items of BOP, Causes of Disequilibrium in BOP, Strategies to Correct Adverse BOP Situation,
Purchasing Power Parity Theory (Only basic concept), Absolute and Comparative Cost
Advantage Theory, Gains from international trade. (12L)

Suggested Readings

1. W. H. Branson, Macro Economic Theory and Policy

2. Joydeb Sarkhel, Macro Economic Theory
3. Banerjee & Majumdar, Fundamentals of Business Economics
4. Dornbusch, Fischer & Startz, Macroeconomics, TMH
5. Debes Mukherjee: Essentials of Micro and Macro Economics, Central

Module Content Total %age of Covered Covered Blooms Remarks

No. Hours questions CO PO Level (if any)
(if
applicable)
Module I Concepts of 8 13 1 7
Unit 1 Aggregate
demand &
supply

National 10 17 2 7
Module I Income
Unit 2
Module I Income 10 17 3 7
Unit 3 Determination

Module I IS-LM 8 13 4 7
Unit 4 framework
Module Money and 12 20 5 7
II Inflation
Unit 5
Module Balance of 12 20 6 7
II Payments
Unit 6
 Credit Points– 6
Total Contact Hours - 60

GE 3: BUSINESS REGULATORY FRAMEWORK

Course Objectives

1. To understand the Basic Concepts of Indian Contract Act 1872.

2. To understand the concept of Sale of Goods Act 1930.
3. To know the concept of Negotiable Instrument Act 1881.
4. To know the concept of Consumer Protection Act 1986.
5. To understand the concept of Companies Act 2013
6. To explore the issues related to IT act 2000.

Course Outcomes (CO)

Sl. Course Outcome Mapped
No Modules
1 Memorize the Basic Concepts of Indian Contract Act Module I/
Unit 1
2 Understand the concept of Sale of Goods Act Module I/
Unit 2
3 Memorize the concept of Negotiable Instrument Act. Module I /
Unit 3
4 Memorize the concept of Consumer Protection Act. Module II/
Unit 4
5 Understand the concept of Companies Act 2013 Module II/
Unit 5
6 Learn the concepts of IT act 2000 Module II/
Unit 6

MODULE I

Unit 1: Indian Contract Act 1872

Elements of contract -Offer and Acceptance - Consideration - Legal capacity -Intention to

create legal relations - Free Consent -Legality of the Object - Possibility of Performance - Void
and Voidable Agreement-Contingent Contract -Discharge of Contract-Indemnity and
Guarantee- Quasi Contract -Bailment and Pledgement - Agency Contract. (12L)

Unit 2: Sale of Goods Act 1930

Formation of contracts of sale-Goods and their classification, price -Conditions & Warranties-
Performance the contract of sale - Unpaid seller and his rights-Hire Purchase agreement,
Auction (12L)
 Unit 3: Negotiable Instrument Act 1881
Definition of negotiable instruments- Features-Types of negotiable instruments -Dishonor of
a Negotiable Instrument (10L)

MODULE II

Unit 4: Consumer Protection Act 1986

Concept - Consumer protection Councils -Dispute Redressal Procedures (10L)

Unit 5: Companies Act 2013

Concept -Type of Companies- steps in formation of a company-Concept and features of AOA
MOA and prospectus –Meetings (10L)

Unit 6: Information Technology Act 2000

Overview of Computer and Web Technology , Need for Cyber Law , Cyber Jurisprudence at
International and Indian Level , Jurisdictional Aspects in Cyber Law , Issues of jurisdiction in
cyberspace , Types of jurisdiction ,Prerequisites of jurisdiction, Cyber Crimes , Cyber Crimes
Vs. Conventional Crime, Reasons for cybercrimes and cyber criminals ,Cyber Crimes against
Individuals, Institution and State. (6L)

Suggested Readings

1. Sen & Mitra: Commercial law; World Press

2. Pathak: Legal Aspect of Business, TMH
3. Das & Ghosh: Business Regulatory Framework: Ocean Publication, Delhi
4.Pillai & Bagavathi: Business law ,S Chand
5. Tulsian: Business law: Tata Mcgrawhill

Blooms
Module Total %age of Covered Covered Remarks
Content Level (if
Number Hours questions CO PO (If any)
applicable)
Module I Indian Contract 12 20 1 7
/unit 1 Act 1872
Module I Sale of Goods 12 20 2 7
/unit 2 Act 1930
Module I Negotiable 10 16.67 3 7
/unit 3 Instrument Act
1881
Module II Consumer 10 16.67 4 7
/unit 4 Protection Act
1986
Module II Companies Act 10 16.66 5 7
/unit 5 2013
Module II Information 6 10 6 7
/unit 6 Technology Act

Credit Points– 6
Total Contact Hours - 60

GE 4: BUSINESS RESEARCH METHODS: TOOLS & TECHNIQUES

Course Objectives
1. To understand the basic concept, meaning and types of research and its applications
in various domains of business.
2. To formulate research problems and hypotheses, know about different types of
hypotheses and write a research proposal. Should be able to identify the overall process
of designing a research study from its inception to its report.
3. To understand research design as the blue print of the research process, in depth
understanding of different types of research design with their implications.
4. To understand the concept and types of data used in research, and also to know about
different types of data collection processes.
5. To familiarize students with different types of scaling techniques. Students should be
able to distinguish between categorical and continuous measures.
6. To understand questionnaire designing and its type. Should be able to understand
types of questions to be included in a questionnaire. Learn various advantages and
disadvantages of the instrument.
7. To gain the concept of population, sampling, sampling frame, sampling design etc.
Determination of sample size, understanding of sampling and non sampling error.
8. To formulate research hypotheses, to understand different ways to conduct a statistical
test of a hypothesis, criteria to select an appropriate statistical test to answer a research
question or hypothesis.
9. Able to understand the way of writing a research report, its type, structures and the
guidelines for visual representation.
10. To gain knowledge with ethical issues in research, including those issues that arise in
using quantitative and qualitative research

Course Outcomes (CO)

Mapped
SN. Outcome
Modules
Apply Research & Development to solve managerial problems. Module
1.
I/Unit 1
 Identify research problems and formulate hypotheses for effective
outcome. Write an appropriate research proposal to conduct the Module
2.
research. I/Unit 2

Formulate research design by understanding different types of

Module
3. design and its implementation in different problem situation.
I/Unit 3
Select appropriate type of data and design relevant data collection
Module
4. process.
I/Unit 4
Use suitable scaling techniques for attitude measurement.
Module
5. Classify numerical and categorical variables for data analysis.
I/Unit 5
Design fitting questionnaire for data collection purpose. Module II/
6.
Unit 6
Select appropriate sample units, sample size and types of
Module II/
7. sampling method. Design proper sampling design.
Unit 7
Formulate and test hypotheses using appropriate statistical
Module II /
8. technique.
Unit 8
Write a research report maintaining all its structure to present the
Module II /
9. research output.
Unit 9
Conduct research ethically maintaining all the integrity for an
Module II /
10. unbiased outcome.
Unit 10

MODULE I

Unit 1 - Introduction to Research: Meaning of research; Types of research- Exploratory

research, Conclusive research; The process of research; Research applications in social and
business sciences; Features of a Good research study. (4L)

Unit 2 - Research Problem and Formulation of Research Hypotheses: Defining the Research
problem; Management Decision Problem vs Management Research Problem; Problem
identification process; Components of the research problem; Formulating the research
hypothesis- Types of Research hypothesis; Writing a research proposal- Contents of a
research proposal and types of research proposals. (6L)

Unit 3 - Research Design: Meaning of Research Designs; Nature and Classification of

Research Designs; Exploratory Research Designs: Secondary Resource analysis, Case
study Method, Expert opinion survey, Focus group discussions; Descriptive Research
Designs: Cross-sectional studies and Longitudinal studies; Experimental Designs, Errors
affecting Research Design. (8L)
Unit 4 - Primary and Secondary Data: Classification of Data; Secondary Data: Uses,
Advantages, Disadvantages, Types and sources; Primary Data Collection: Observation
method, Focus Group Discussion, Personal Interview method. (6L)

Unit 5 - Attitude Measurement and Scaling: Types of Measurement Scales; Attitude;

Classification of Scales: Single item vs Multiple Item scale, Comparative vs Non-
Comparative scales, Measurement Error, Criteria for Good Measurement. (6L)

MODULE II

Unit 6 - Questionnaire Design: Questionnaire method; Types of Questionnaires; Process of

Questionnaire Designing; Advantages and Disadvantages of Questionnaire Method. (6L)

Unit 7 - Sampling: Sampling concepts- Sample vs Census, Sampling vs Non Sampling

error; Sampling Design- Probability and Non Probability Sampling design; Determination
of Sample size- Sample size for estimating population mean, Determination of sample size
for estimating the population proportion. (8L)

Unit 8 - Testing of Hypotheses: Concepts in Testing of Hypothesis – Steps in testing of

hypothesis, Test Statistic for testing hypothesis about population mean; Tests concerning
Means- the case of single population; Tests for Difference between two population means;
Tests concerning population proportion- the case of single population; Tests for difference
between two population proportions. (6L)

Unit 9 - Research Report Writing: Types of research reports – Brief reports and Detailed
reports; Report writing: Structure of the research report- Preliminary section, Main report,
Interpretations of Results and Suggested Recommendations; Report writing: Formulation
rules for writing the report: Guidelines for presenting tabular data, Guidelines for visual
Representations. (6L)

Unit 10- Ethics in Research: Meaning of Research Ethics; Clients Ethical code;
Researchers Ethical code; Ethical Codes related to respondents; Responsibility of ethics in
research (4L)

Suggested Readings:
1. Business Research Methods – Donald Cooper & Pamela Schindler, TMGH.
2. Business Research Methods – Alan Bryman & Emma Bell, Oxford University Press.
3. Research Methodology – C.R.Kothari, New age International Publishing House
4. Research Methodology—Ranjit Kumar, Sage Publication
 Total %age of Blooms Remarks
Hours questions Level (if any)
Module Covered Covered
Number
Contents
CO PO
(if
applicable)

4 6.67
Module Introduction to
1 10
I/Unit 1 Research

Research Problem 6 10 10
Module and Formulation of
2
I/Unit 2 Research
Hypotheses
8 13.33 10
Module
Research Design 3
I/Unit 3

Primary and 6 10 10
Secondary
Module
Data: Classification 4
I/Unit 4
of Data; Secondary
Data
6 10 10
Attitude
Module
Measurement and 5
I/Unit 5 Scaling

6 10 10
Module
Questionnaire
II/Unit 6
Design
6
Module 8 13.33 10
II/Unit Sampling 7
7
6 10 10
Module
Testing of
II/Unit 8
8 Hypotheses

6 10 10
Module
Research Report
II/Unit 9
9 Writing

4 6.67 10
Module
Ethics in
II/Unit 10
10 Research
 Credit Points– 6
Total Contact Hours - 60

GE 5: BUSINESS MATHAMETICS

Course Objectives
1. Independent solving of Business Problems.
2. To understand the basics of Counting Principles using Permutation & Combination
with larger data sets as the foundation stone of Mathematics.
3. To understand Set Theory and the rules of logic for effective business planning and
operations.
4. To understand Determinant Matrix with Cramer’s rule
5. To solve complicated and long calculations of financial institutions using Logarithm
6. To estimate costs in engineering projects etc. using Binomial Theorem
7. To understand the concept of Derivation
8. Use Simple and Compound interest to do business calculations such as value of
money, maturity value, promissory notes, present value, and future value and be able to
differentiate which mathematical method should be used for different problems.

Course outcomes (CO)

Sl. Module /
Outcome
No. Unit
Apply basic concepts of Mathematical Techniques in solving practical
Module
1. problems in the field of business. I/Unit 1
Apply the techniques of Permutation in solving probability problems for
Module
2. effective business decision making process under risk.
I/Unit 2
Apply the techniques of Combination in solving probability problems
Module
3. for effective business decision making process under risk.
I/Unit 3
Apply the concept of Set Theory for solving complex calculations and
Module
4. optimize business operations of financial institutions.
I/Unit 4
Module
5 Apply the concept of Determinants Matrix and properties
I/Unit 5
Apply the concept of Logarithm for solving complex calculations and
Module
6. optimize business operations of financial institutions.
II/Unit 6
Identify binomial coefficients given the formula for a combination and
Module
7. expand a binomial using the Binomial Theorem.
II/ Unit 7
Module
8 Apply the concept of Differentiation with its rule and applicability
II/ Unit 8
 Define the concept of interest and show how it relates to the time value of
money, distinguish between simple and compound interest and also
between the nominal interest rate and the effective annual yield. Outline Module
9.
the process of calculating a repayment schedule for a loan to be repaid in II/ Unit 9
equal installments, with each payment a blend of interest and principal.

MODULE I

Unit 1: Introduction
Definition of Statistics; Importance and scope of Mathematics and Statistics in business
decisions; Limitations. (4L)

Unit 2: Permutations
Definition, Factorial notation; Theorems on permutation, permutations with repetitions;
Restricted permutations. (8L)

Unit 3: Combinations
Definition; Theorems on combination; Basic identities; restricted combinations. (4L)

Unit 4: Set Theory

Definition of Set ; Presentation of Sets; Different types of Sets- Null Set, Finite and Infinite
Sets, Universal Set , Subset , Power Set etc.; Set operations ;Laws of algebra of Sets . (6L)

Unit 5: Determinant Matrix

Determinants upto third order, Elementary properties of determinants, Minors and co-factors,
Solution of a system of linear equations by Cramer's Rule (up to three variables). (6L)

MODULE II

Unit 6: Logarithm
Definition, Base & index of logarithm, general properties of logarithm, Common problems.
(6L)

Unit 7: Binomial Theorem

Statement of the theorem for positive integral index, General term, Middle term, Equidistant
terms, Simple properties of binomial coefficient. (8L)

Unit 8: Differentiation
Derivative and its meaning; Rules of differentiation; Geometrical interpretation; Significance
of derivative as rate measure; Second order derivatives (8L)

Unit 9: Compound Interest and Annuities

Different types of interest rates; Concept of Present value and amount of sum; Types of
annuities; Present value and amount of an annuity; including the case of continuous
 compounding; Valuation of simple loans and debentures; Problems relating to sinking funds.
(10L)

Suggested Readings

1. Business Mathematics and Statistics- N G Das & J K Das, Tata McGraw Hill
2. M. Raghavachari, Mathematics for Management, Tata McGraw-Hill
3. S. Baruah, Basic Mathematics and its Application in Economics, Macmillan
4. R. S. Bhardwaj, Mathematics for Economics and Business, Excel Books
5. P. K. Giri and J. Bannerjee, Introduction to Business Mathematics, Academic
Publishers

Total %age of Blooms Remarks

Hours questions Level (if any)
Module Covered Covered
Contents (if
Number CO PO
applicable)

Module 4 6.67
Introduction 1 10
I/Unit 1
Module 8 13.33 10
Permutations 2
I/Unit 2
Module 4 6.67 10
Combinations
I/Unit 3 3
Module 6 10 10
Set Theory 4
I/Unit 4
Module Determinant 6 10 10
5
I/Unit 5 Matrix
Module 6 10 10
Logarithm 6
II/Unit 6
8 13.33 10
Module Binomial
7
II/Unit 7 Theorem
8 13.33 10
Module Differentiation
8
II/Unit 8
Compound 10 16.67 10
Module
Interest and 9
II/Unit 9
Annuities
 Credit Points– 6
Total Contact Hours - 60

GE 6: BUSINESS STATISTICS

Course Objectives:
1. To have a proper understanding of Descriptive and Inferential Statistics.
2. To understand collection, classification, analysis and interpretation of data.
3. Use basic statistics for central measurements, frequency distributions, graphs, and
measure of dispersion and be able to select which statistical method should be used for
different problems.
4. To define and calculate mean, median, mode, and range. Construct data tables that
facilitate the calculation of mean, median, mode, and range. Determine which measure
of central tendency is best to use in a given circumstance.
5. To explain the purpose of measures of dispersion, compute and explain the range, the
interquartile range, the standard deviation, and the variance, select an appropriate
measure of dispersion and correctly calculate and interpret the statistic.
6. To identify the direction and strength of a correlation between two factors, compute
and interpret the Pearson correlation coefficient and test for significance.
7. To understand the purpose of a two regression lines, understand how to draw a linear
regression equation into a scatterplot.
8. To equip students with various forecasting techniques and knowledge on modern
statistical methods for analyzing time series data.

Course Outcomes (CO):

SL NO. Course Outcome Mapped Modules

1 Ability to demonstrate knowledge of the importance of Module I – Unit 1
the Descriptive and Inferential statistics.
Able to interpret the meaning of the collection and data
2 presentation in a business environment. Module I – Unit 2

3 Able to produce appropriate graphical and numerical Module I – Unit 3

descriptive statistics for different types of data.

4 Able to independently calculate basic statistical Module I – Unit 4

parameters (mean, median, mode, quartiles).

5 Able to apply measures of dispersion to describe and Module I – Unit 5

summarize the data set.

6 Able to interpret Pearson correlation coefficient and the Module II – Unit 6

coefficient of determination, and test for significance.
 7 Able to use regression models to analyze the underlying Module II – Unit 7
relationships between the variables.
8 Able to understand the important features that describe Module II – Unit 8
a time series, and perform simple analyses and
computations on series.

Module-I:

Unit 1: Introduction to Statistics: Statistics as a Subject, Functions, Importance and Limitations

of Statistics, Census and Sample Investigation, Descriptive and Inferential Statistics. [4L]

Unit 2: Collection, Editing and Presentation of Data: Primary Data and Secondary Data,
Methods of Collection, Scrutiny of Data. Presentation of Data: Textual and Tabular Presentations,
Construction of a Table and the Different Components of a Table, Diagrammatic Representation of
Data: Line Diagrams, Bar Diagrams, Pie Charts and Divided-Bar Diagrams. [6L]

Unit 3: Frequency Distributions: Variables and Attributes, Frequency Distribution of An

Attribute; Discrete and Continuous Variables, Frequency Distributions of Discrete and Continuous
Variables, Diagrammatic Representation of a Frequency Distribution: Case of An Attribute, Case
of a Discrete Variable: Column Diagram, Frequency Polygon and Step Diagram, Case of a
Continuous Variable: Histogram and Ogive, Frequency Polygon. [8L]

Unit 4: Measures of Central Tendency: Definition and Utility, Characteristics of Average,

Different Measures of Average: Arithmetic Mean, Median, Mode, Partitional Values: Quartile,
Percentile and Deciles. Geometric and Harmonic Mean. Choice of a Suitable Measure of Central
Tendency. [8L]

Unit 5 : Measures of Dispersion: Meaning and Objective of Dispersion, Characteristics of a Good

Measure of dispersion, Different measures of dispersion – Range, Quartile deviation, Mean
deviation, Mean Absolute Deviation, Standard Deviation; Comparison of the Different Measures of
Dispersion. Measures of Relative Dispersion: Coefficient of Variation. Measures of Skewness,
Kurtosis and its Measures. [10L]

Module-II

Unit 6: Correlation Analysis: Analysis of Bivariate data. Correlation Analysis – Meaning of

Correlation: Scatter Diagram, Karl Pearson’s Coefficient of Linear Correlation, Calculation of the
Correlation Coefficient from Grouped Data, Properties of the Correlation Coefficient Advantages
and Limitations of the Correlation Coefficient, Idea of Rank Correlation; Spearman’s Rank
Correlation Coefficient (without tie) [10L]

Unit 7: Regression Analysis: Two Lines of Regression: Some Important Results Relating to
Regression Lines, Calculation of Regression Coefficients, Relation Between Regression Coefficient
and Correlation Coefficient, Identification Problem. [6L]
 Unit 8 : Analysis of Time Series: Objective of time series analysis; Causes of variations in time
series data, Components of a time series, Additive Models, Multiplicative Models, Moving averages
method and method of least squares; Measurement of secular trend. [8L]

Suggested Readings:
1. N.G Das: Statistical Methods (Volume I): Tata McGraw-Hill.
2. A.M Goon, M.K Gupta & B, Dasgupta: Basic Statistics: World Press
3. Levin & Rubin- Statistics for Management, PHI.
4. G. C. Beri : Statistics for Management: Tata McGraw- Hill

Module Content Total %age of Covered Covered Blooms Remarks

No. Hours questions CO PO Level (if any)
(if
applicable)
Module Introduction 4 6 1 10
I to Statistics
Unit 1
Collection, 10 2 10
Module Editing and 6
I Presentation
Unit 2 of Data
Module Frequency 8 14 3 10
I Distributions
Unit 3
Module Measures of 14 4 10
I Central 8
Unit 4 Tendency
Module Measures of 10 16 5 10
I Dispersion
Unit 5
Module Correlation 10 16 6 10
II Analysis
Unit 6
Module Regression 6 10 7 10
II Analysis
Unit 7
Module Analysis of 8 14 8 10
II Time Series
Unit 8
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