BBA COURSE CURRICULUM

Year-II

Semester III

Subject Wise Assessment

S.NO. SUBJECT CODE SUBJECTS ASSESSMENT

IA EA TOTAL MARKS

1 BBA - 211 CORPORATE ACCOUNTING 40 60 100

2 BBA - 221 BUSINESS STATISTICS 40 60 100

3 BBA - 231 BUSINESS RESEARCH METHODS 40 60 100

4 BBA - 241 STRATEGIC MANAGEMENT 40 60 100

5 BBA - 251 ORGANIZATIONAL STRUCTURE &

DEVELOPMENT 40 60 100

6 BBA - 261 NEW VENTURE PLANNING 40 60 100

*IA – Internal Assessment & EA – External Assessment

BBA -211 CORPORATE ACCOUNTING

Course Objective: To help the students to acquire the conceptual knowledge of the corporate accounting and to

understand the various techniques of preparing the financial statements.

Course Content:

Unit I: Accounting for Share Capital & Debentures

Issue, Forfeiture and Re-issue of Forfeited Shares

Concept & Process of Book Building

Issue of Rights and Bonus Shares. Buy back of Shares

Redemption of Preference Shares. Issue and Redemption of Debentures

Unit II: Final Accounts

Preparation of Profit and Loss Account and Balance Sheet of corporate entities

Excluding calculation of Managerial Remuneration

Disposal of Company Profits

Unit III: Valuation of Goodwill and Valuation of Shares

Concepts and Calculation - simple problem only.

Unit IV: 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

Unit V: Banking Companies

Difference between Balance Sheet of Banking and Non-Banking Company

Prudential Norms

Asset Structure of a Commercial Bank. Non-Performing Assets (NPA)

Unit VI: Cash Flow Statement

Concepts of Funds

Preparation of Cash Flow Statement as per Accounting Standard (AS): 3 (Revised) (ICAI): Indirect method only

Suggested Readings:

1. J.R. Monga, Basic Corporate Accounting, Mayur Paperbacks (c/o K.L. Malik and Sons Pvt. Ltd, 23 – Dara Ganj, New Delhi.

2. Nirmal Gupta, Chhavi Sharma, Corporate Accounting, Theory and Practice, Ane Books Pvt Ltd, New

Delhi. 3. M.C., Shukla, T.S. Grewal and S.C. Gupta, Corporate Accounting, S. Chand and Co, New Delhi. 4. S.N. Maheshwari, and S.K. Maheshwari, Corporate Accounting, Vikas Publication, New Delhi.

BBA – 221 BUSINESS STATISTICS

Course Objective: To compute and understand the measures of central tendency, symmetrical and asymmetrical distribution, patterns

Course Content:

UNIT I: Introduction to Statistics

Introduction to Statistics, Importance of Statistics in modern business environment

Definition of Statistics, Scope and Applications of Statistics Characteristics of Statistics

Functions of Statistics, Limitations of Statistics, Statistical Software

Unit II: Statistical Survey

Introduction, Definition of Statistical Survey

Stages of Statistical Survey: Planning of a Statistical Survey

Execution of Statistical Survey

Basic Terms used in Statistical Survey

Units or Individuals: Population or Universe Sample

Quantitative Characteristic and Qualitative Characteristic

Variable, Collection of Data: Primary Data and Secondary Data

Pilot survey , Scrutiny and Editing of Data

Unit III: Classification, Tabulation and Presentation of Data

Introduction, Functions of Classification, Requisites of a good classification

Types of classification - Methods of classification

Tabulation: Basic difference between classification and tabulation

Parts of a table and Types of table

Frequency and Frequency Distribution: Derived frequency distributions

Bivariate and multivariate frequency distribution

Construction of frequency distribution

Presentation of Data: Diagrams, Graphical Presentation, Histogram

Frequency polygon - Frequency curve - O gives

Unit IV: Measures of Central Tendency and Dispersion

Introduction, Objectives of statistical average, Requisites of a Good Average

Statistical Averages: Arithmetic mean and Properties of arithmetic mean

Merits and demerits of arithmetic mean

Median - Merits and demerits of median , Mode - Merits and demerits of mode, Geometric Mean, Harmonic

Mean

Appropriate Situations for the Use of Various Averages, Positional Averages.

Dispersion: Range, Quartile deviations

Mean deviation, Standard Deviation -Properties of standard deviation

Coefficient of Variance

Unit V: Sampling and Sampling Distributions

Introduction, Population and Sample: Universe or Population

Types of Population : Sample , Advantages of Sampling, Sampling Theory

Law of Statistical Regularity: Principle of Inertia of Large Numbers

Principle of Persistence of Small Numbers, Principle of Validity

Principle of Optimization

Terms Used in Sampling Theory, Errors in Statistics

Measures of Statistical Errors, Types of Sampling,

Probability Sampling - Non-Probability Sampling

Case let on Types of Sampling, Determination of Sample Size, Central Limit Theorem

Unit VI: Simple Correlation and Regression

Introduction, Correlation: Causation and Correlation and Types of Correlation

Measures of Correlation: Scatter diagram

Karl Pearson’s correlation coefficient

Properties of Karl Pearson’s correlation coefficient

Factors influencing the size of correlation coefficient

Probable Error: Conditions under which probable error can be used

Spearman’s Rank Correlation Coefficient, Partial Correlations, Multiple Correlations,

Regression - Regression analysis - Regression lines - Regression coefficient

Standard Error of Estimate, Multiple Regression Analysis

Reliability of Estimates, Application of Multiple Regressions

Suggested Reading:

1. Statistical Methods: Dr.V.C Sinha – SPBD Publications 2. S.P Gupta –Sultan Chand & Sons

3. Quantitative Techniques for Managerial Decisions : G V Shenoy, UK Shrivastava and S C Sharma, New

Age International Publishers

BBA -231 BUSINESS RESEARCH METHODS

Course Objective: To acquire skills to locate problem areas in organizational settings and plan, organize, design, and conduct research to help solve the identified problems.

Course Content:

UNIT I: Research

Definition, Meaning, Importance types and Qualities of Research

Research applications in functional areas of Business

Emerging trends in Business research

Research & the Scientific Method: Characteristics of scientific method.

Steps in Research Process Concept of Scientific Enquiry: Formulation of Research Problem

Management Question, Research question :Investigation Question Research

Proposal: Elements of a Research Proposal

Drafting a Research Proposal, evaluating a research proposal

UNIT II: Research Design

Concept, Features of a good research design

Use of a good research design

Qualitative and Quantitative research approaches

Comparison: Pros and Cons of both approaches

Exploratory Research Design: Concept, Types

Qualitative techniques: Projective Techniques, Depth Interview, Experience Survey, Focus Groups,

Observation.

Descriptive Research Designs: Concept, types and uses

Concept of Cross-sectional and Longitudinal Research

Experimental Design: Concept of Cause, Causal relationships

Concept of Independent & Dependent variables, concomitant variable, extraneous variable, Treatment, Control group.

UNIT III: Scaling & measurement techniques

Concept of Measurement: Need of Measurement

Problems in measurement in management research: Validity and Reliability.

Levels of measurement: Nominal, Ordinal, Interval, Ratio. Attitude Scaling Techniques

Concept of Scale: Rating Scales viz. Likert Scales, Semantic Differential Scales, Constant Sum Scales

Graphic Rating Scales: Ranking Scales, Paired comparison & Forced Ranking – Concept and Application

UNIT IV: Sampling

Basic Concepts: Defining the Universe, Concepts of Statistical Population

Sample, Characteristics of a good sample.

Sampling Frame (practical approach for determining the sample frame expected), Sampling errors, Non

Sampling errors

Methods to reduce the errors, Sample Size constraints, Non Response

Probability Sample: Simple Random Sample, Systematic Sample, Stratified Random Sample, Area Sampling & Cluster Sampling.

Non Probability Sample: Judgment Sampling, Convenience Sampling, Purposive Sampling, Quota Sampling

& Snowballing Sampling methods

Determining size of the sample: Practical considerations in sampling and sample size, Sample size

determination

UNIT V: Data Analysis

Editing, Coding, Tabular representation of data, frequency tables

Construction of frequency distributions

Graphical Representation of Data: Appropriate Usage of Bar charts, Pie charts, Histogram, Leaf and stem,

Candle stick, Box plots

Bi-variate Analysis: Linear Regression Analysis: Meaning and two lines of regression

Relationship between correlation and regression co-efficient, Cross tabulations

Chi-square test

Hypothesis: Qualities of a good Hypothesis: Framing Null Hypothesis & Alternative Hypothesis. Concept of

Hypothesis Testing: Logic & Importance

Test of Significance: Small sample tests: t (Mean, proportion) and F tests, Z test, on‐parametric tests:

Binomial test of proportion, Randomness test

Analysis of Variance: One way and two‐way Classifications, Interpretation of the given data and scenario

analysis is expected for appropriate managerial decision inferences to be drawn

Suggested Readings:

1. Business Research Methods - C R Kothari, New Age publications 2. Business Research Methods : C Murthy.

3. Marketing Research: G.C Berri

4. Marketing Research Methods for Business students by Mark Philip & Saunders Lewis, Pearson

BBA - 241 STRATEGIC MANAGEMENT

Course Objective: To provide a basis of understanding to the students with reference to working of business organization through the process of management

Course Content:

UNIT I: Strategic management

Introduction, Nature & Scope

Need, strategic decision making, social responsibility of business

UNIT II: Mission & objectives

Need for Mission and Vision, Components of Mission Statement

Formulation of Mission & Objectives and their Specificity

UNIT III: Scanning the Environment

Environment Scanning, Socio Economic, Technological, Political

Techniques for Environmental Analysis, Industry Analysis

Porter’s Approach, Environmental threat & Opportunity Profile

UNIT IV: Internal analysis

Value Chain Analysis, Internal Factors, Marketing & Distribution

R&D & Re-engineering, Production & Operations, Finance & Accounting

Corporate Resources & Personal Factors

Analyzing Strengths & Weaknesses (SWOT Analysis)

UNIT V: Strategy formulation & choice

Generic Strategy Alternatives, Stability, Expansion, Retrenchment

Combination, Strategy Variations, BCG Matrix, GE 9 Cell Matrix, Hofer’s Model

UNIT VI: Implementation & control

Behavioral Aspects

Strategy Evaluation & Control

Suggested Readings:

1. Strategic Management- L.M.Prasad - Sultan Chand & Sons

2. Strategic Management – John A .Pearce, McGraw-Hill Higher Education 3. Strategic Management - Thomas L. Wheelen, J. David Hunger, Prentice Hall

4. Strategic Management - J David Hunger, Prentice Hall

BBA-251 ORGANIZATIONAL STRUCTURE AND DEVELOPMENT

Course Objective: The objective of Organizational Structure and Development is to increase the level of inter-personal trust among employees. It helps to improve employee cooperation, employee satisfaction, conflict

management and improve existing processes.

Course Content:

UNIT I: Organization Development

Definition, Characteristics and underlying Assumptions

Values of OD, Assumptions about people

Organizational Diagnosis Tools and Techniques

Questionnaire, Interview, Workshops and Task forces

Nature of OD Interventions: Comprehensive Intervention

Confrontation Meeting, Survey Feedback, Grid OD

UNIT II: Structural intervention

Job Design, Quality Circles, Socio Technical Systems

MBO & Appraisal Parallel Learning Organizations

Team Interventions-Role Negotiation Techniques

Characteristics of High Performance Teams, Self-Managed Teams

Work Culture and Ethics, Quality of Work Life

Developing and Managing Self, Personal Effectiveness

UNIT III: Change in organization

Understanding Change, Factors influencing Change

Force Field Analysis, Managing Resistance to Change

Developing Change Agents, Analyzing & Organizing Work-Need Approaches, Problems associated with Work Organization

UNIT IV

Cases Studies /Problems

Suggested Reading:

1. Organization Structure & Development.– Wendell L. French & Cecil H Bell Jr., Pearson

2. Organization Development.- Alderfer., Oxford

3. Management Development - New Perspective and Viewpoints, S Neelmegham.

BBA – 261 NEW VENTURE PLANNING

Course Objective: The curriculum aims at giving exposure to students regarding different aspects of setting up a new business.

Course Content:

Unit I: Starting New Ventures

Opportunity Identification

The search for New Ideas. Source of Innovative Ideas.

Techniques for Generating Ideas

Entrepreneurial Imagination and Creativity

The role of Creative Thinking. Developing your Creativity

Impediments to Creativity

UNIT II: Methods to Initiate Ventures

The Pathways to New Ventures for Entrepreneurs, Creating New Ventures

Acquiring an established Venture

Advantages of acquiring an ongoing Venture. Examination of key issues

Franchising: How a Franchise works. Franchise law

Evaluating the Franchising Opportunities

Growth Philosophy & Principles, Personnel Management in India

Organizational Structure, Personnel Records, Reports, Audit & Research

UNIT III: Legal Challenges in Setting up Business

Intellectual Property Protection: Patents, Trademarks, and Copyrights

Requirements and Procedure for filing a Patent, Trademark, and Copyright

Legal acts governing businesses in India. Identifying Form of Organization

Sole Proprietorship, Partnership, Limited Liability Partnership and Company

UNIT IV: The Search for Entrepreneurial Capital

The Entrepreneur’s Search for Capital.

The Venture Capital Market. Criteria for evaluating New- Venture Proposals

Evaluating the Venture Capitalist. Financing stages.

Alternate Sources of Financing for Indian Entrepreneur.

Bank Funding. Government Policy Packages.

State Financial Corporation’s (SFCs).

Business Incubators and Facilitators. Informal risk capital: Angel Investors

Unit V: The Marketing Aspects of New Ventures 7 Lectures Developing a Marketing Plan: Customer Analysis, Sales Analysis and Competition Analysis. Market Research. Sales Forecasting. Evaluation. Pricing Decision.Developing a Marketing Plan: Customer Analysis, Sales Analysis Competition Analysis. Market Research. Sales

Forecasting. Evaluation. Pricing Decision

Unit VI: Business Plan Preparation for New Ventures

Business Plan: Concept. Pitfalls to Avoid in Business Plan. Benefits of a Business Plan. Developing a Well-

Conceived Business Plan

Elements of a Business Plan: Executive Summary. Business Description. Marketing: Market Niche and Market Share. Research, Design and Development. Operations. Management. Finances. Critical-Risk. Harvest

Strategy. Milestone Schedule

Suggested Readings:

1. Kuratko, D.F., and T. V. Rao, Entrepreneurship: A South-Asian Perspective, Cengage Learning.

2. Robert, H. M., Manimala, M. Peters, and D. Shepherd, Entrepreneurship, Tata McGraw Hill,

India. 3. Barringer, B. R., and R. D. Ireland, Entrepreneurship: Successfully Launching New Ventures,

Pearson Education, India.

4. Allen, K.R., Launching New Ventures: An Entrepreneurial Approach, Cengage

BBA COURSE CURRICULUM

Semester IV

Subject Wise Assessment

S.NO. SUBJECT CODE SUBJECTS ASSESSMENT

IA EA TOTAL MARKS

1 BBA – 212 ADVERTISING & SALES PROMOTION 40 60 100

2 BBA – 222 HUMAN RESOURCE MANAGEMENT 40 60 100

3 BBA – 232 FINANCIAL MANAGEMENT 40 60 100

4 BBA – 242 BUSINESS INFORMATION SYSTEM 40 60 100

5 BBA – 252 TOTAL QUALITY MANAGEMENT 40 60 100

6 BBA - 262 MATERIAL MANAGEMENT 40 60 100

*IA – Internal Examination & EA – External Examination

BBA – 212 ADVERTISING & SALES PROMOTION

Course Objectives: The objective of this course is to familiarize the students with the basic concepts, tools and

techniques of advertising used in marketing.

Course Content:

UNIT I: Introduction to Advertising

Introduction, Meaning and Framework of Advertising

Defining Advertising; Advertising to Persuade the Buyer

Importance of Advertising in Marketing

Role of Advertising in Marketing Mix and Positioning

Advertisers and Advertising Agencies; Choosing an Advertising Agency

UNIT II : Structure of an Advertising Agency

Introduction, Emerging Areas of Growth

Shifting Patterns of Consumption

Factors that Affect Marketing and Advertising. Overview of an Advertising Agency

Departments of an Advertising Agency, Creative department

Media Department, Client Servicing Department, Marketing Research Department

Ancillary Services; Interfacing with Client’s Organization; Integration of Services

UNIT III: Setting Advertising objectives

Introduction, Marketing Objectives; Advertising Objectives

Sales-oriented/ Behavioral Objectives, Communication-oriented Objectives

The DAGMAR Approach to Setting Objectives and Measuring,

Advertising Effectiveness; Kinds of Advertising Objectives

The Advertising Communication System

The Communication Process, The Advertising Exposure Model

The Need for Clear Understanding of Objectives

Legal & Ethical Aspects of Advertising

UNIT IV: Ethics in Advertising

Introduction, Perceived Role of Advertising

The Advertising Standards Council of India (ASCI)

Forms of Ethical Violations; Misleading Advertising

Advertising to Children, Product Endorsements, Stereotyping, Cultural

Religious and Racial Sensitivity in Advertising, Obscenity in Advertising

UNIT V: Sales Promotion

Introduction, Meaning and Importance of Sales Promotion

Strengths and Limitations of Sales Promotion

Difference between Sales Promotion and Advertising

Tools and Techniques of Consumer Sales Promotion

Trade Promotions; Organizing Sales Promotion Campaigns

Suggested Readings:

1. Advertising & Sales Promotion - Mohan, Manendra, TMH 2. Advertising - Chunawalla, S.A 3rd Rev OF Himalaya.

BBA – 222 HUMAN RESOURCE MANAGEMENT

Course Objective: To acquaint students with the techniques and principles to manage human resource of an organization.

Course Content:

UNIT I: Introduction to HRM

Nature, Scope, Role and Importance of HRM

New Trends in HRM due to Globalization

Deregulation and Technological Advancements

HRM in India

UNIT II: Job analysis

Steps in Analyzing Job

Introduction to Methods of Collecting Job Analysis Information

UNIT III: Job description

Job Specification, Job Design, Job Simplification, Job Rotation

Job Enrichment and Job Enlargement

UNIT IV: Recruitment

Sources of Recruitment, Policies and Procedure of Recruitment

Selection Process Testing & Interviews, Placement and Induction

Transfer and Promotion

UNIT V: Human Resource Development

Identification of Training Needs and Techniques of Training

Employee Development and Career Planning

Suggested Reading:

1. Human Resourse Management , L.M.Prasad, Sultan Chand and Sons

2. Human Resource Management - V.S.P. Rao, Excel Books

3. Personal Management: C. B. Mamoria., Himalaya

4. HRM & Personnel management - Aswathappa, K , Tata Mc Graw Hill

BBA -232 FINANCIAL MANAGEMENT

Course Objective: To understand the basic concepts of financial management. And to understand how to

coordinate various decisions to maximize wealth of an organisation in today`s financial environment.

Course Content:

UNIT I: Introduction

Scope of Financial Management, Traditional Approach; Modern Approach

Objectives of Financial Management; Investment Decisions; Financing decisions

Profit Maximization vs. Wealth Maximization, Organizational Structure

UNIT II: Time Value of Money

Introduction, Rationale, Future Value, Present Value

UNIT III: Capital Budgeting

Meaning, importance and various Techniques

Pay Back methods; Post Payback period

Rate of Return method; Net Present Value method

Internal Rate of Return method; Profitability Index method

Long-term Source of Financing

UNIT IV: Capital Structure

Cost of Capital: Introduction: Measurement of Cost of Capital

Cost of Equity Shares: Cost of Preference Shares, Cost of Debt

Calculation of Overall Cost of Capital based on Historical and Market rates

Dividend Payment Policy

UNIT V: Leverage

Introduction: Operating Leverage, Application of Operating Leverage

Financial Leverage Combined Leverage.

UNIT-VI: Working Capital Management

Introduction, Components of Current Assets and Current Liabilities

Concepts of Working Capital, Objective of Working Capital Management

Need for Working Capital, Operating Cycle

Determinants of Working Capital

Approaches for Working Capital Management

Estimation of Working Capital

Suggested Reading:

1. Financial Management - R.P Rustogi, Galgotia Publishing House.

2. Financial Management – S.N.Maheshwari, Sultan Chand & Sons.

3. Introduction To Accountancy, S.N. Maheshwari and S.K. Maheshwari.Sultan Chand and Sons.

BBA – 242 BUSINESS INFORMATION SYSTEM

Course Objective: Enable you to effectively manage critical information technology resources by providing you with an experiential understanding of the fundamental infrastructure components of Information Technology that

include; computing hardware, networking, operating systems, application software, applications development.

Course Content:

UNIT I: Introduction

Definition, Characteristics & Significance of MIS. Introduction to Business

UNIT II: Information Concepts

Data Vs Information, types of information, quality of information

UNIT III: Decision Making

Simon’s model of decision making, Structured & Unstructured Decisions

Introduction to Decision Support System

UNIT IV: Database Management

Objectives, Role, Advantages & Disadvantages of DBMS, SQL

Use of Databases for Integration Across Functional Areas

UNIT V: System Design

Design Methods, Detailed System Design, Design Documentation.

System Implementation & Testing

Suggested Reading:

1. Management Information Systems- D.P. Goyal, Macmillon.

2. Management Information Systems - James A. O'Brien , George M. Marakas & Ramesh Behl

3. Management Information Systems 1 Edition - S. Sadagopan 4. Management Information Systems - Girdhar Joshi, Oxford Higher Education

BBA – 252 TOTAL QUALITY MANAGEMENT

Course Objective: To give the students an overview of quality and TQM and explaining the salient contributions

of Quality Gurus like Deming, Juran and Crosby. General barriers in implementing TQM.

Course Content:

UNIT I: Introduction

Definition of Quality, Quality as a means to success in a Competitive and Global Environment

The rise of Japan and other Eastern Economies with a Focus on Quality

The Customer Focus, the Power of the Customer to Choose

Need for Customer Care and Relationship Marketing

UNIT II: Quality leads to profits

Cost of Poor Quality, Need for Team Work and Process of Rewards and Recognition. Benchmarking and the

concept of Kaizen

Six Sigma Concept, Quality Gurus: Deming, Juran, Ishikawa, Cross by and their contribution

UNIT III: Tools of Quality Management

Statistical Methods, Control Charts, Acceptance Sampling, Risks

Cost of Quality Control

Problem Solving Tools such as: Brainstorming, Fishbone Diagram and Pareto Diagram.

Need for Unbiased Data Collection

UNIT IV: Quality Systems

ISO 9000 Series Standards

Steps required to Implement Quality Management Systems

Documentation, Elements of ISO 9000 Internal Audits and Registration

Role of Consultants in Developing and Implementing ISO 9000 Quality Systems

Suggested Reading: 1. Total Quality Management – Ashish Bhardwaj, Vrinda Publications

2. Total Quality Management - S. Rajaram, M. Sivakumar, Dreamtech Press

3. Total Quality Management - Shailendra Nigam, Excel Book 4. Total Quality Management movement – Durmmond, UBS Publishers Distributors Ltd

BBA - 262 MATERIAL MANAGEMENT

Course Objective: To introduce the student to the concept, functions, objectives and importance of material

management function in an organization

Course Content:

UNIT I: Introduction

Meaning and Scope, Objectives and Significance o f Materials Management

Material Management other Areas of Management Functions

UNIT II: ABC Analysis

Meaning, Advantages, Objective, Purpose and Limitations.

Simple Numerical of ABC Analysis

UNIT III: Codification and Standardization

Basis of Codification, Characteristics of Good Coding System

Types of Coding, Standardization and its Benefits

UNIT IV: Purchasing Management

Objectives and Functions of Purchasing Department

Purchase Policy and Procedure; Negotiations

Purchase of High Capital Equipment and there Feasibilities

UNIT V: Vendor Management

Suppliers Selection, Vendor Rating and Vendor Rating Techniques

Vendors Development and Vendors’ Relationship

UNIT VI: Purchase Management

Value Analysis, Purchasing Research, Price Forecasting

Forward Buying, Make or Buy Decision

Evaluation of Materials Management: Organization, Difficulties

Process and Criteria, Reporting and Purchasing

Suggested Reading:

1. P.Gopalakrishanan ,M.Sundaresan

2. J R Tony Arnold,Stephen,RV Ramakrishnan, 2007, Introduction to Materials Management, 5th Edition, Pearson

3. Shridhar Bhat. K, Production and Materials Management, Himalaya Publishing House

4. Chary S.N., Production and Operations Management, Tata McGraw Hill