SYLLABUS THREE YEARS BBA (FULL TIME) PROGRAMME (2007-2010) VIKRAM UNIVERSITY, UJJAIN FACULTY OF MANAGEMENT STUDIES, VIKRAM UNIVERSITY UJJAIN THREE YEAR B.B.A. (FULL TIME) PROGRAMME (2007-2010) COURSE STRUCTURE FIRST SEMESTER MARKS Code Course Title Ext. Int. Total BBA 111 BBA 112 BBA 113 BBA 114 BBA 115 English Environment and Management Introduction to Computers Financial Accounting Fundamentals of Management 70 70 70 70 70 30 30 30 30 30 100 100 100 100 100 500 SECOND SEMESTER MARKS Code Course Title Ext. Int. Total BBA 121 BBA 122 BBA 123 BBA 124 BBA 125 Hindi Managerial Economics Advanced Accounting Personnel Management Business Statistics 70 70 70 70 70 30 30 30 30 30 100 100 100 100 100 500 THIRD SEMESTER MARKS Code Course Title Ext. Int. Total BBA 231 BBA 232 BBA 233 BBA 234 BBA 235 Principles of Org. Behaviour Financial Management Business Law Business Communication Marketing Management 70 70 70 70 70 30 30 30 30 30 100 100 100 100 100 500 FOURTH SEMESTER MARKS Code Course Title Ext. Int. Total BBA 241 BBA 242 BBA 243 BBA 244 BBA 245 Management Accounting Business Mathematics Cost Administration & Control Computer Applications Business Taxation 70 70 70 70 70 30 30 30 30 30 100 100 100 100 100 500 FIFTH SEMESTER MARKS Code Course Title Ext. Int. Total BBA 351 BBA 352 BBA 353 BBA 354 BBA 355 Production & Materials Management Principles of Advertising Corporate Finance Quantitative Techniques Entrepreneurship Development 70 70 70 70 70 30 30 30 30 30 100 100 100 100 100 500 SIXTH SEMESTER MARKS Code Course Title Ext. Int. Total BBA 361 BBA 362 BBA 363 BBA 364 BBA 365 BBA 366 Labour Laws Foreign Trade Management Sales Management Financial Services Management Information Sys. Comprehensive Viva –Voce 70 70 70 70 70 100 30 30 30 30 30 -- 100 100 100 100 100 100 600 GRAND TOTAL 3100 Scheme of Examination A Internal : 1. 2. B Marks Written tests: There will be three written tests of 10 marks each. Out of which two best test will be counted. Normally, duration of tests will be one hour. Pattern of test questions may be in following forms : Essay type questions /long questions /short answer question/ small case/ small exercise/case study / objective type / quiz etc. Attendance. Class discipline, class behaviour, Class participation, assignments/ group assignments, presentations and case discussion to be assigned and assessed by concerned faculty. Weightage of these marks may vary. 20 10 External: The examination paper of 70 marks may consist of 9 questions (Attempt any five questions). Short answer questions and case study may also be asked. OR The question paper of 70 marks may consist of give questions with alternative choices. Short answer questions and case study also be asked. OR The question paper of 70 marks may consist of three questions with alternative choices and a case study. The paper may be split in section A and section B. Short answer questions may also be asked. (BBA – 111) English 1. Short answer comprehension on unseen passage. Questions to be answered in one sentence each. 15 to be set and 10 to be attempted. Paragraph writing in not more than 150 words on a given topic, two topics to be set, one to be attempted. Letter writing (except business letters) in not more than 150 words. Two to be set, one to be attempted. Exercise in Grammar. 15 to be set, 10 to be attempted. Grammar exercises: Articles, Nouns, Adjectives, Adverbs, Pronouns, Prepositions, Tenses, Infinitive, Gerund, Participles, Direct and Indirect Speech, Conjunctions. 2. 3. 4. Suggested Readings: 1. English for Indian students by Dr. B.G. Tandon and Dr. R.N.Dixit, Published by Madhya Pradesh Granth Academy. (First Five Lesson Only). 2. A Practical English Grammar by A.J. Thomson and A.V. Martinet, Oxford University Press, Delhi (BBA- 112) Environment and Management Course Objective: The objective of this paper is to create awareness among students of the external environmental factors which affect decision making in the business organization. Course Contents: 1. 2. 3. 4. 5. Business Environment – Significance, Macro Environment, Environmental Changes. Social Environment – Social Responsibility of Business, Business Ethics, Consumerism and Business, Social Changes and their impact on business. Economic Environment – Main features of Indian Economy, Current five year plan, Fiscal, Monetary and Industrial Policy, Role of Public and Private Sector in the Economy. Political Environment – Major Provisions of Indian Constitution, Fundamental Rights and Directive Principles, Current Political Scenario and Its impact on Business. Industrial Development and Environmental Threats, Technological Environment, WTO and Allied Organizations. Suggested Readings: 1. 2. 3. 4. 5. Business Environment – Francis Cherunilam Govt. & Business – Sengupta Business & Society – P.K. Ghosh & G.K. Kapoor Essential of Business Environment – K. Aswathappa Environmental Management – N.K. Oberoi, Excel Books (BBA –113) Introduction to Computers Course Objective: The objective of this course is to familiarize the students with the basics of computer technology and its languages. Course Contents: 1. 2. 3. 4. 5. Evolution of Computers, Computer Architecture, basic definitions under Hardware and Software. Memory: RAM, ROM, PROM, EPROM, EEPROM, Hard Disk, Primary and Secondary Memory, Cache, Physical and Virtual Memory. Number Systems – Binary, Hex, Decimal, the inter conversions of number, Boolean Algebra, I/O devices and their description. Directory and Files, Programming fundamentals, Flow chart, Algorithms, Introduction to MS-DOS. Applications Packages – MS-Word, MS-Excel, DBMS, Graphics. Suggested Readings: 1. 2. 3. 4. 5. Computers and commonsense – Hunt & Shelly Fundamentals of Computers – P.K. Sinha Computer Fundamentals – Raja Ramman Dictionary of Computer Spancer WIR Programming in ‘C’ – Karnanghan & Ritchie (BBA - 114) Financial Accounting Course Objective: The objective of this course is to help students, in acquiring the ability to record business transactions according to modern methods of accounting and use accounting data as an aid to decision making. Suggested Examination Paper Pattern: Semester exam will be of 70 marks. Section A of practical problems/Cases shall be worth 40 marks. Section B worth of 30 marks will comprise theory questions. Course Contents: 1. 2. 3. 4. 5. Nature and Scope of Accounting, Accounting Concepts and Conventions, Various systems of Accounting. Journalizing, Ledger Posting, Subsidiary Books-Cash Book, Sales Book, Purchase Book Petty Cash Book, Bank Reconciliation Statement, Bill and Bank Transaction. Preparation of Trial Balance: Trading and Profit and Loss Account, Balance Sheet (With Adjustments). Depreciation and Reserve. Partnership Accounts: Profit sharing ratio, Admission and Retirement of a Partner, Dissolution of Partnership Suggested Readings: 1. 2. 3. 4. 5. Double Entry Book-Keeping – Shukla & Grewal Double Entry Book-Keeping – R.R. Gupta Financial Accounting – S.N. Maheshwari Financial Accounts – S.M. Shukla Advanced Accounting – Ashok Sehgal & Deepak Sehgal (BBA – 115) Fundamentals of Management Course Objective: The objective of this course is to teach the students the concepts fundamentals and principles of Management as they are applicable to business and non-business organizations and acquaint them with modern management practices. Course Contents: 1. 2. 3. 4. 5. The nature of Management – Definition and role of Management. The functions of a Manager, Scientific Management. Planning – Nature and purpose of Planning, Components of Planning – Objectives of a Business, Forecasting, Decision making, Policy formulation and Strategies, Management by Objective. Organization – Nature and purpose of Organizing, Departmentation, Span of Management, Delegation of Authority, Line and Staff authority relationship. Direction – Direction process, Theories of Motivation. Control – Meaning and process of Control. Suggested Readings: 1. 2. 3. 4. 5. 6. Organisation and Management – R.D. Agrawal Essentials of Management – Koontz and O’Donnel. Management - Stoner Principles of Management – G.R. Terry Practice of Management – Peter Drucker Principles of Management – Sherlekar (BBA – 121) Hindi fgUnh Hkk"kk & ikB~;dze bdkbZ & 1 ¼d½ ekud Hkk"kk & ekud Hkk"kk ls vk’k;, ekud Hkk"kk dh vko’;drk] ekud vkSj vekud Hkk"kk esa Hksn] ekud fgUnh ¼[k½ Hkk"kk dk vk/kqfudj.k] izfdz;k vkSj Lo:Ik ij fopkjA bdkbZ & 2 v’kqf} 'kks/ku & ¼d½ ¼[k½ ¼x½ ¼?k½ mPpkj.kxr v’kqf};kWa orZuhxr v’kqf};kWa 'kCnkFkZxr v’kqf};kWa O;kdj.kxr v’kqf};kWa bdkbZ & 3 ¼d½ laf{kfIrdj.k ¼[k½ iYyou bdkbZ &4 ¼d½ yksdksfDr ,oe~ eqgkojs & vFkZ ,oa iz;ksx ¼[k½ ikfjHkkf"kd 'kCnkoyh ¼1½ ekufodh & 50 'kCn ¼2½ okf.kfT;d & 50 'kCn bdkbZ &5 dk;kZy;hu Ik= ys[ku & izk:i ¼d½ v}Z’kkldh;] 'kkldh;] O;kolkf;d ¼[k½ lekpkj ys[ku lanHkZ xzUFk % 1- fgUnh Lo:Ik vkSj iz;ksx & 1]2] 3 fgUnh xzUFk vdkneh Hkksiky 2- O;kdj.k cks/k vkSj fgUnh jpuk & dksey flag lkSyadh 3- O;kogkfjd fgUnh & MkW-ujsUnz jk; 4- vk/kqfud fgUnh zO;kdj.k vkSj jpuk & MkW- oklqnso uUnu izlkn 5- fgUnh Hkk"kh & MkW- HkksykukFk frokjh vad foHkktu bdkbZ 1 ------ ------ ------ 20 vad bdkbZ 2 ----- ------ ------ 10 vad bdkbZ 3 ---- ------ ------ 10 vad bdkbZ 4 ----- ------ ------ 15 vad bdkbZ 5 ----- ------ ------ 15 vad dqy 70 vad iz’ui=ksa esa fodYiksa lfgr izR;sd bdkbZ ls iz’ui= iwNs tkosaxs rFkk iz’uks dh vf/kdre la[;k ikWap gksxhA (BBA - 122) Managerial Economics Course Objective: The objective of this paper is to provides the students and understanding of the concepts and tools of economic analysis of the business situations to enable them to take managerial decisions in the light of economic forces influencing the business. Course Contents: 1. 2. 3. 4. 5. Nature, Scope and Significance of Managerial Economics Demand Analysis – Law of Demand, Demand Determinants, Elasticity of Demand and Forecasting Demand. Cost Analysis – Cost Concepts, Elements of Costs, Cost Output Relation in short run and long run. Production function, Law of return to scales, Law of variable proportions. Price Analysis – Law of Supply, Pricing under different market conditions and trade cycle. Profit Analysis – Theories of Profit, Profit Planning and Control. Suggested Readings: Managerial Economics: P.L.Mehta Managerial Economics: D.N. Dwivedi Managerial Economics: Varshney and Maheshwari Managerial Economics: M. Adhikary Managerial Economics: G S Gupta 1. 2. 3. 4. 5. (BBA – 123) Advanced Accounting Course Objective: To help students to acquire the ability to understand advanced concepts of accounting and to prepare accounting data as an aid to decision making. Suggested Examination Paper Pattern: Semester exam will be of 70 marks. Section A of practical problems/Cases shall be worth 40 marks. Section B worth of 30 marks will comprise theory questions. Course Contents: 1. 2. 3. 4. 5. Definition – Classes of Shares, Debenture Issue of Shares – Application, Allotment, Calls, Call in Advance and Call in Arrears at Premium and at Discount. Forfeitures of shares Issued at par, Issued at Discount, Issued at Premium, when there is an over subscription and Prorate Allotment, Reissue of Forfeited Shares, Issue and Redemption of Debenture. Preparation of Company’s Final Account : Profit and Loss Accounts and Balance Sheet. Disclosure in Company Account as per scheduled VI Part I and Part II. Suggested Readings: 1. 2. 3. 4. 5. Advanced Accounts: S.N. Maheshwari Advanced Accounts: Ashok Sehgal Advanced Accounts Volume II – M.C. Shukla, T.S.Grewal, S.C. Gupta – New Delhi Sultan and Sons, 1999 Advanced Accountancy – R.L. Gupta, M.Radhaswamy - New Delhi Sultan and Sons, 1999 Advanced Accountancy – S.P.Jain and K.L.Narang – Ludhiana Kalyani Publishers 8th ed. 1994. (B.B.A-124) : Personnel Management Course Objectives: The objective of this course is to make students learn human behavior at work and basic principles of Personnel Management. Course Contents: 1. 2. 3. 4. Personnel function, Organization of the Personnel department, Personnel Department in Practice. Manpower Planning- Selection, Recruitment, Training and Development, Promotions, Transfers, Retirements. Personnel Productivity- Motivation, Non-Financial Incentives, Group Dynamics, Leadership, Wage and Salary Administration. Industrial Relations- Trade Unions, Industrial Disputes, Employee Communication. 5. Performance Appraisal- Techniques, Merit Rating, Personnel Records and Personnel Audits. Suggested Readings: 1. 2. 3. 4. 5. Personnel Management- Memoria, C.B. Personnel Management and Industrial relations – Davar, R.S. Personnel Management- Monappa and Saiyadain. Performance Appraisal- S.C.Jain and Mathur Industrial Relations- Arun Monappa (B.B.A-125): Business Statistics Course Objectives: The course is designed to equip the student with statistical techniques, applicable to the solution of business problems. The emphasis will be on application of concepts and tools to make various situations. Suggested Examination Paper Pattern: Semester exam will be of 70 marks. Section A of practical problems/Cases shall be worth 40 marks. Section B worth of 30 marks will comprise theory questions. Course Contents: 1. 2. 3. 4. 5. The role of Statistics in Management Decisions, Collections, Analysis and Interpretation of Primary and Secondary Data. Measures of Central Tendency and Variation: Mean, Median, Mode, Geometric Mean, Range and Standard Deviation. Analysis of Business change and Relationship. Time Series and its components, theory of Linear Regression and Correlation. Sampling Theory- Objectives and Principles of Sampling, types of Sampling, Sampling and Non-Sampling Errors. Basic Probability Distributions: the Binomial, Normal and Poisson Distribution and their applications in Business. Suggested Readings: 1. 2. 3. 4. 5. Fundamentals of Statistics – D.N. Elhance. Introduction to Business and economics Statistics – Stockton J.R and Clark C.I. Statistical methods – Gupta S.P. Fundamentals of Statistics: S.C.Gupta Statistics – Sancheti & Kapoor. (BBA-231): Principles of Organizational Behaviour Course Objective: The objective of this course is to familiarize the students with the basic concepts tasks and responsibilities of understanding, analyzing and predicting behaviours of individual and groups in any organization for effective decision-making. Course Contents: 1. 2. Nature of Organization Behaviour- Concept, Foundations and contributing Disciplines of Organization Behaviour. Individual Dimensions of Organization Behaviour- Individual Differences; Perception, Learning, Personality, Attitudes, Maslow’s Need Hierarchy Model, Hertz berg’s Hygiene Theory, McGregor’s Theory of Motivation, Intrinsic & Extrinsic Motivation Factors. 3. 4. 5. Interactive Dimensions of O.B- Interpersonal Behaviour, Theory and Approaches to Leadership, Organization Conflicts. Structural Dimension of O.B- Forms of Organization Structure. Organizational Effectiveness- Factors in Organizational Effectiveness, Organization Change Management. Suggested Readings: 1. 2. 3. 4. 5. 6. Organizational Behaviour- L.M. Prasad. Organizational Behaviour-Fred Luthans Organizational Behaviour- Keith Davis Organizational Behaviour- Steffens Robbins Organizational Behaviour- Aswathappa Organizational Behaviour- Jits Chandan (BBA-232): Financial Management: Suggested Examination Paper Pattern: Semester exam will be of 70 marks. Section A of practical problems/Cases shall be worth 40 marks. Section B worth of 30 marks will comprise theory questions. Course Objective: The objective of the paper is to acquaint the students with the basic concepts and techniques of financial management to enable them to take rational decisions in the area of Finance. Course Contents: 1. 2. 3. 4. 5. Financial Management- Nature and Scope of Financial Management, Finance Function. Financial System- Financial Aassets, Sources of Finance. Time value of Money- Time Preference for Money, Future value of a Single Cash Flow, Future value of an Annuity, Present value of a Single Cash Flow, Present value of Annuity. Capital Structure Theories. Cost of Capital- Measuring cost of specific sources, Cost of Equity, Cost of Debt, Cost of Retained Earnings, Cost of Preference Capital. Dividend Policy- Factors determining Dividend, Constraints of paying Dividend, Form of Dividends. Suggested Readings: 1. 2. 3. 4. 5. Elements of Financial Management- I.M. Pandey. Fundamentals of Financial Management-Prasanna Chandra. Financial Management-S.C. Kuchhal. Management Accounting and Financial Management: Sharma and Gupta Financial Management- Khan & Jain. (BBA-233): Business Law Course Objective: The objective of this course is to give basic knowledge of important business & economic laws applicable to Indian Business Houses so that students understand the basic legal framework of business operations. Course Contents: 1. 2. The Indian Contract Act 1872, Nature of Contract, Classification, Offers and Acceptance, Free Consent, Consideration, Legality of Objects Performance of Contract, Discharge of Contract, Remedies for Breach of Contract. 3. The Sales of Goods Act 1930, Formation of Contract of Sale, goods & their classification, Price, Conditions & Warranties, Transfer of Property in Goods, Unpaid Seller & his Rights. The Negotiable Instruments Act, 1881- Definition of Negotiable Instruments, Features, Promissory Note, Bill of Exchange, Cheque, Holder & Holder in due course, Crossing of Cheque, types of crossing, negotiation-dishonour & discharge of negotiable instrument. The Consumer Protection Act 1986, salient features, definition of consumer, Grievance Redressal machinery. 4. 5. Suggested Readings: 1. 2. 3. 4. Mercantile Law- N.D. Kappor Mercantile Law- V.K. Batra & N.K. Kalra Mercantile Law- M.C. Shukla. Business Law- M.C. Kuchhal. (BBA-234): Business Communication Course Objective: The objective of this paper is to make students aware of the practical significance of good business communication and help them in acquiring competence in communication style. Course Contents: 1 2 3 4 5 Role of Communication in Business Organizations-Verbal and non-verbal, organization’s communication network-formal and informal, Communication Barriers Public speaking - Interview Skill, Oral Communication Listening skills, Presentation skills, Non Verbal Communication Negotiation skills, Meeting Resume preparation, Report writing, Business correspondence Suggested Readings: 1. Effective Business Communication- Murphy. 2. Business Communication – U.S. Rai & S.M. Rai. 3. Business Communication – Pradhan, Bhende & Thakur. 4. Communication Skills – N. Rao and R.P. Das (BBA-235): Marketing Management Course Objective: The objective of this course is to explain the student the fundamentals of marketing of goods and services. Course Contents: 1. Introduction: Marketing-meaning and importance, concept, tasks and philosophies of marketing management, marketing system and marketing environment. 2. Consumer Behaviour: Concept and Importance, factors governing Consumer Behaviour, Decision-making Process in Buying. 3. Marketing Research: Concept, Objectives of Marketing Research, types and process of Marketing Research. 4. Marketing Mix Element: Products, Distribution, Pricing and Promotion. 5. Target Marketing: Market segmentation on different basis, target marketing strategies. Suggested Readings: 1. Marketing Management- Kotler 2. Principles of Marketing Management- Kotler and Armstrong 3. Marketing Management- S.A. Sherlekar 4. Marketing Management- Czinkota and Kotabe (BBA-241): Management Accounting Course Objective: The objective of this paper is to acquaint the student with the basics concepts and techniques of management accounting to enable them to take rational decisions in the area of accounting. Suggested Examination Paper Pattern: Semester exam will be of 70 marks. Section A of practical problems/ cases shall be worth 40 marks. Section B worth of 30 marks will comprise theory questions. Course Contents: 1. Nature:- Scope, functions and limitations of Management Accounting, Distinction between Financial Accounting and Management Accounting. 2. Statement of changes in financial position:- statement of changes in working capital, funds flow statement, cash flow statement. 3. Financial Analysis:- Nature of Ratio Analysis, Liquidity ratio, Leverage Ratio, Activity Ratio, Profitability Ratio, Utility and limitations of Ratio Analysis 4. Cost Volume-Profit Analysis 5. Capital Budgeting Suggested Readings: 1. 2. 3. 4. 5 Elements of Management Accounting- I.M. Pandey Principles of Management Accounting – S. N. Maheshwari Management Accounting - Sharma & Gupta Management Accounting- M.Y. Khan and P.K. Jain Principals of Management Accounting- Man Mohan & S.N. Goyal (BBA 242): Business Mathematics Course Objective: The paper aim to give knowledge of mathematical tools and techniques with refrence to business transaction practices. Suggested Examination Paper Pattern: Semester exam will be of 70 marks. Section A of practical problems/Cases shall be worth 40 marks. Section B worth of 30 marks will comprise theory questions. Course Content: 1. Average – Average in symbols, computation of mean for grouped series, problem based on combined average simple and weighted average, ratio and proportion its type comparison, addition, subtraction of ratio, two or more ratio in a single form, concept and problems based on direct proportion inverse and indirect proportions. Concept and Rules of Percentage – Its uses, converting fractions into percentage, problem based on quantity, price mixture, examination, election, decimal fraction, problem related with percentage and ratio average and percentage. 2. Concept of Commission – Brokerage, del-crede commission, types of agents, calculation of commission relating to sales, rate of commission, relating to brokerage, discount and its types, various formulae and practical, nine values table, concept of profit v/s loss – various problems relating to profit and loss calculations. 3. Concept of Simple Interest and Compound Interest – Problem relating to interest, time, rate, principal and amount, third tenth and tenth rule, various problems related with simple interest and compound interest, methods of calculating compound interest. 4. Simultaneous Equations – Methods and Practical of simultaneous equations, including method of elimination and cross multiplication containing three unknown quantities, theory and laws of Indices. 5. Study of Logarithm – Concepts of antilogarithm and mantissa fundamentals, laws of logarithm, finding antilog with the help of antilog table, Matrix and types of matrices, properties of matrices, its arrangements, addition, subtraction and multiplication of matrix. Suggested Reading: 1. 2. 3. 4. Business Calculations – Mangal & Singhal Commercial Mathematics – R. Gupta Mathematics and statistics – Goel and Goel Business mathematics – Dr. SM Shukla (Hindi Edition) (BBA 243): Cost Administration and Control Suggested Examination Paper Pattern: Semester exam will be of 70 marks. Section A of practical problems/Cases shall be worth 40 marks. Section B worth of 30 marks will comprise theory questions. Course Content: 1. Role of Cost a/c in Management, Basic Cost Concepts, Elements of Cost, Classification and Absorption of Overheads. 2. Output Costing, Preparation of Tender. 3. Process Costing (excluding equivalent production) 4. Standard Costing, Accounting for Variance. 5. Budgetary Control, preparation of various Budgets, Zero Base Budgets. Suggested Readings: 1. 2. 3. 4. 5. Cost Accounting – ML Agarwal Advance Problems and Solutions in Cost Accounting –SN Maheswari Cost Accounting - A Bhattacharay Cost Accounting – NK Agarwal Cost and Management Accounting – Jain and Narang (BBA-244): Computer Applications Course Objective The objective of this course is to introduce the students to a structured approach in advance computer usage of business activities. Course Contents 1-Software –system , application, user, introduction to word processors, DBMS. 2-Electronic Spread Sheets-Organization of data, columns operations, macros, query. 3-DBMS –Relational Algebra, Tables, Fields, Records, SQl, Foxpro 2, DBF files, Indexing, sort, search, merge, report writer, Applications. 4-Overview of modern RDBMS, Codd’s rule. 5-Use of computers in financial accounting and analysis. operations research, linear programming and business statistic. Suggested Readings: 1 The Fox-pro 2.6 code book-Griver 2 Principles of DBMS-Martin 3 An Gritro to data-base systems-Date 4 Programming in C-Kochan 5 introduction to Operations Research –B.E. Gillett (BBA-245): Business Taxation Course Objective: The objective of this paper is to make the students conversant with the basis provision of Indian income tax ,wealth tax and to enable him take busness decisions considering taxation aspects. Suggested Examination Paper Pattern: Semester exam will be of 70 marks. Section A of practical problems/Cases shall be worth 40 marks. Section B worth of 30 marks will comprise theory questions. Course Contents: 1. Definitions: Assessment year Section 2(9). Previous year section 3, Person Section 2(31), Assessee. section 2(7) and income section 2(24). Residential status and tax incidence. Exempted incomes. Income from Salary: Computation of Income under Salary head, Perquisites: valuation of Perquisites. Income from Business and Profession: chargeability(section 28)schemes of deduction and allowances (section 30-37).Amounts expressly disallowed (section 40,40A and 43B),deemed profit (section 41) and computation of Income u/s 115. Deductions: u/s 80. Tax Deduction at Source and Advance Payment of Tax. 2. 3. 4. 5. Suggested Readings: 1 2 3 4 S Nabhi, Tax Planning, New Delhi, A Nabhi Publication. Singhania & Singhania, Students Guide to IT, Taxman Publication, New Delhi H C Mehrotra, Income Tax, Agra, Sahitya Bhawan Publication. R N Lakhotia, Income Tax Guide, New Delhi, Vision Books (BBA-351): Production and Materials Management Course Objective: The objective of this paper is to explain the students about mathematical techniques used to develop decision tools for material control and planning. Course Contents: 1. Concepts of Production Management –Nature of production management, integration with other area of the firm ,functions of production manager, organization of production departments. 2. Planning—Product selection, process selection, location ,layout, material handling capacity, design and job design. 3. Planning and control—For mass production, for batch production, for job shop production of projects, net work analysis, PERT and CPM. 4. Quality Control—Quality assurance, reliability, ISO 9000,inspection,replacement and maintenance. 5. Materials Management—Purchase management—raw material, stores and capital equipment. Techniques of Inventory Management. Suggested Readings: 1. 2. 3. 4. 5. 6. Production Management—Ahuja, K.K. Production Management and Operation Management- K Ashwathappa Production & Operation Management—Chunawala & Patel. Production & Operations Management—Chary, S.N. Production & Operation Management—Everete, Adam, Ronald. Material Management—M.M.Verma (BBA 352): Principles of Advertising Course Objective: The objective of this paper is to explain the students about advertising function and the methods of sales promotion. Course Content: 1. Nature of Advertising—Definition and significance, kinds of advertising, scientific advertising, organization of advertising department. 2. Media Decisions—Types of media, factors affecting media selection, advertising budget, market segmentation and targeting, advertising new product. 3. Message Design—Advertisement copy writing, appeals, message format, advertisement campaign, display. 4. Advertising Research, Copy Testing. 5. Advertising Agencies- Types and Functions, New trends in Advertising. Suggested Readings: 1. Advertising Management—Mahendra Mohan. 2. Foundation of Advertising : Theory and Practices —Chunawala & Sethia. 3. Advertising Management : Rajeev Batra (BBA 353): Corporate Finance: Course Objective: The syllabus is aimed at equipping the students with the conceptual knowledge and techniques of managing long term finance and developing their skills for selecting suitable financial alternatives and raising finance in the light of various norms, procedures and practices. Course Contents: 1 2 3 4 5 Nature, Characteristics and Types of Shares and Debentures, Rights of Shareholders and Debenture holders, Equity Financing v/s Debt Financing. Features of Right Issue and Public Issues, SEBI guidelines for Public and Debentures Issues. Institutional Financing in India: IDBI, ICICI, IFCI, SFC, EXIM. Project Financing, Other Long terms and Short term sources of Finance, Scheme of Discounting of Bills (IDBI). Other Assets Based Financing: Brief introduction to Lease Financing and Hire Purchase. Suggested Readings: 1 2 3 4 5 I. M . Pandey, Financial management, Vikas Publishing House. Indian Financial System: Khan Public Finance : H.L.Bhatia S. C. Kuchhal, Corporate Finance Principles and Problems, Allahabad, Chaittanya Publication House H P S Pahwa, Project Financing Policies, Procedures and Practices, New Delhi, Bharat, 3rd Ed. 1993 (BBA- 354): Quantitative Techniques Course Objective: The objective of this paper is to teach the students important quantitative techniques to enable them to take rational business decisions. Suggested Examination Paper Pattern: Semester exam will be of 70 marks. Section A of practical problems/Cases shall be worth 40 marks. Section B worth of 30 marks will comprise theory questions. Course Contents: 1. Research Methodology: Various steps of Research Methodology, Survey methods of Collecting Data, Observations, Questionnaire and Interview. 2. Linear Programming- Mathematical formulations of Linear Programming, Graphical Analysis, Simplex method of Linear Programming, Problems. 3. Transportation and Assignment 4. Probability Theory – Concept of Probability, basic Laws of Probability, Conditional Probability 5. Game Theory Suggested Readings: 1. 2. 3. 4. 5. 6. Quantitative techniques- Dr. M.M. Varma & R.K. Agrawal. Quantitative techniques- C.R. Kothari. Quantitative techniques for managerial Decision- U.R. Shrivastava & G.V. Shenoy, S.C. Sharma. Quantitative techniques in Mgmt. – N.D. Vohra. Quantitative Methods : D.R.Agarwal Fundamentals of Statistics : D.N. Elhance (BBA355): Entrepreneurship Development Course Objectives: To prepare the budding entrepreneurs and to provide the students seedbeds of entrepreneurship at the entry level and enhance their entrepreneurial skills. Course Contents: 1. Concept of Entrepreneur and Entrepreneurship- its evolution, characteristics, role of Entrepreneurship in Economic Development, Entrepreneurship in India- Factors and Institutional framework. Theories of Entrepreneurship. 2. Relationship between small and large business, problems of small scale industries in the Indian context, growth of SSI’s and Entrepreneurial Motivation, Policy support to small scale industries and Entrepreneurship. 3. Forms of Ownership- Structural patterns, Entrepreneurial Development and Training, aspects involved in the growth of Entrepreneurial Environment. 4. Projects managements- Project idea to Project Appraisal. Issues in financing small business. 5. Production and Operation Management, issues in small business, marketing channels/ methods in small business., problem of Entrepreneurship- reasons and remedies. Suggested Readings: 1. Entrepreneurship development :Dr. C. B. Gupta 2. Udyamita :Sudha G.S. 3. Dynamics of Entrepreneurship development & management :Vasant Desai 4. Entrepreneurship development :G. A. Kaulgud (BBA361)- Labour Laws Course Objectives: The objective of this course is to give the students basic knowledge about industrial laws prevalent in India so that they can learn to take decisions under legal frame work. Course Contents: 1. 2. 3. 4. 5. The Factories Act. The Industrial Disputes Act. The Payment of Wages Act. The Payment of Gratuity Act. The Trade Unions Act. The Employers State Insurance Act. The Maternity Benefit Act. Suggested Readings: 1. 2. 3. 4. 5. Text book of Industrial law- Chawla R. C. and Gara K.C. Elements of Industrial law- Kapoor N.D. Industrial relations and labour law- Shrivastava S. C. Commercial and Industrial law- Sen and Mitra. Labour administration in India- Sharma A. M. (BBA 362): Foreign Trade Management Course Objective: The objective of this course is to familiarize the students with concepts procedures, practices and complexities of international trade of India. Course Contents: 1 2 3 4 5 Foreign Trade---- Theories of international trade,, gains from trade terms of trade, international market Vs domestic market. Balance of Payment ---Nature, components, disequilibrium, methods of correction, Foreign Exchange. International economic organizations- IMF, World Bank, WTO Foreign Trade Control in India---Control of foreign trade in India. Export-Import policy, Export Promotion, Documents used in export promotion, Documents used in export –import trade. Foreign Trade of India---Major exports – Imports Trends and direction of foreign trade. Major problems of India’s export sector. Suggested Readings: 1 2 3 4 5 International Trade and Export Management ---Francis Cherunitam International Marketing Management—International Marketing Management – Varshney & Bhattacharya. Export Management ---Balgopal T.A.S Foreign Trade Management in India ---Verma, M.L. International Marketing managements --- Subhash Jain. (BBA 363): Sales Management Course Objective: The objective of this course is to familiarize the students with concepts, procedures, practices and complexities of Sales Management. Contents: 1 Sales Management : Meaning, Significance. Functions of Sales Manager, Recruitments, Selection. Training and Motivation of Sales Personals. Evaluation and Controlling of Sales Efforts. Sales Organization: -Theory of Selling, Allocation of Sales Territory, Theory of Selling. Sales Forecasting and Sales Budgeting . Sales Distribution: - Physical Distribution System. Factors affecting Distribution System. Channels of Distribution Logistics . Assessing Performance of Marketing Channels, International Market Channels, Channels Intermediaries, Overview of Supply Chain Management. 2 3 4 5 Suggested Readings: 1 2 Sales Management - Still, Cundiff and Govani, , PHI New Delhi. Salesmanship and sales management – Sahu and Raut (BBA 364): Financial Services Course Objective: The objective of this course is to familiarize the students with concepts, procedures, practices and complexities of Financial Services in India. Course Contents: 1. Financial System and Markets Concept, Nature and Scope of Financial Services; Management of Risk in Financial services. 2. Mutual funds, Merchant-Banking Services, Hire Purchase, Housing Finance; Credit Rating, Credit Cards. 3. Venture Capital, Factoring, Forfeiture and Insurance. 4. Evaluation of an Acquisition, Takeover and Merger. 5. Call Money Market, New Market Instruments. Suggested Readings: 1.Bhalla, V.K – Management of Financial Services . Anmol, New Delhi. 2.Bhalla, V.K – And Dilbae . Singh International Financial Centres, New Delhi, Anmol. 3.Ennew C – Trevor Watkins & Mike Wright : Marketing of Financial Services. Heinemann Professional Pub. 4. Gordan, E and K. – Natrajan Emerging Scenario of Financial Services, Himalaya Publishing House. (BBA 365): Management Information Systems (MIS) Course Objective: The objective of this course is to familiarize the students with concepts, procedures, practices and complexities of Information System in an Organisation. Course Content: 1. Management information system The System Approach and System View of Business Introduction to the Process of M.I.S Development, 2. Management Information System Design-Defining the Problem, Set System Objectives, Determining information needs, Sources, Development and Selection of alternative design, 3. Information System for Decision Making, Basic Information System Related to Finance, Production, Marketing and Human Resourses. 4. MIS and Decision Making – Phases of Decision making process. MIS support each of the phases of Intelligence. Design & Choice. Programmed V/S Non-Programmed Decisions and MIS Support to them 5. Implementation of MIS : Stages of Implementation; Evaluating the system – various criteria of Evaluation, Maintenance of the System. Suggested Readings: 1. Information Systems for Modern Management, Robert G.Murdic, Joel E Ross James R.Clagget PHI, New Delhi. 2. Management Information Systems, Gordon B. Davis, M..H. Olson, Prentice Hall, New Jersey. 3. Management Oriented Management Information System,Jerome Kanter, PHI, New Delhi. BBA 366 : Comprehensive Viva Voce There will be Comprehensive Viva Voce on the courses (papers) of 1st, 2nd, 3rd , 4th, 5th and 6th semesters examination. The viva voce board will consist of one External and one Internal Examiner. The Internal Examiner will be appointed by the Principal/ Director of the concerned Institute.