SGT University Budhera,

Gurgaon

SYLLABI & SCHEME OF EXAMINATION

Of
BACHELOR OF BUSINESS ADMINISTRATION
For
1st to 6th Semester
 BBA 1st Semester
Business Management (THEORY)
Paper Code - 0604101

Total Marks : 100

Theory Marks: 75
Internal Assessment: 25
Time : 03 hrs.

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. 7 questions will be of 2 marks each and 1
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks.

Unit-I

Management: Introduction, concept, Nature, Process and Significance; Functions of Management; Management V/s
Administration; Managerial Roles and Skills; Levels of Management.

Unit-II

Planning: concept, types, and process; Decision Making: concept and Process, Management by objectives, corporate
planning and strategic formulation; Organizing: concept, nature, process and significance; centralization and
Decentralization; Departmentation; Firms of organizing structure.

Unit-III

Staffing: Concept, Nature and Importance of Staffing; Motivation, Nature and Importance of Motivation, Types of
Motivation; Leadership, Meaning and Importance, Traits of a leader.

Unit-IV

Controlling: Nature and Scope of Control, Types of Control, Process of Controlling, Controlling Techniques,
Effective Control System.

Books Recommended:
1. Druker. Peter F. Management Challenges for the 21 st century. New Delhi: Butter worth Heinemann.
2. Koontz, Harold, Weihrich Heinz and Cyril ODonnell: Essential of Management. New Delhi: Tata
McGraw Hill.
3. Parsad, L. M. Principles and Practice of Management. New Delhi: Sultan Chand.
 BBA 1st Semester
FINANCIAL ACCOUNTING (THEORY)
Paper Code - 0604102

Total Marks : 100

Theory Marks: 75
Internal Assessment: 25
Time : 03 hrs.

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. 7 questions will be of 2 marks each and 1
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks.

Unit-I

Introduction: Meaning, Objectives, Process, Limitations and Basic Terms of Accounting; Generally Accepted
Accounting Principles; Journalizing, Posting and Preparation of trial balance.

Unit-II

Capital and Revenue Items; Reserves and Provisions; Depreciation: Meaning, Causes, Accounting Procedure;
Methods of Computing depreciation, Straight line method and Diminishing balance method, Change of method.

Unit-III

Final Accounts with adjustments; Rectification of errors.

Unit-IV

Accounting for Non-Profit organizations; Accounts from incomplete records.

Books Recommended:
1. Gupta R.L. andRadha Swami M., Financial Accounting, Sultan Chand and Sons., New Delhi.
2. Monga J.R., AhujaGirish and Sehgal Ashok: Financial Accounting, Mayur Paper Back,
Noida.
3. Shukla M.C., Grewal T.S. and Gupta S.C.; Advanced Accounts, S. Chand and Company, New Delhi.
4. Goel, D.K., Financial Accounting, Arya Publications, New Delhi.
 BBA 1st Semester
BUSINESS MATHEMATICS
Paper Code - 0604103

Total Marks : 100

Theory Marks: 75
Internal Assessment: 25
Time : 03 hrs.

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. 7 questions will be of 2 marks each and 1
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks.

Unit I

Algebra of Matrices, Business Applications of Matrices, System of Linear Equations, Leontief Input-Output Model,

Unit II

Differentiation of Standard Algebraic Functions and Business Applications.

Unit-III

Sequence and series, Index and Logarithms, Time value of money.

Unit-IV

Set theories, Permutation and Combination.

Books Recommended:
1. Allen B.G.D: Basic Mathematics; Macmillan, New Delhi.
2. Volra. N. D. Quantitative Techniques in Management, Tata McGraw Hill, New Delhi.
3. Kapoor V.K. Business Mathematics: Sultan chand and sons, New Delhi.
 B.B.A. 1st Semester
Business Economics
Paper Code: 0604104

Total Marks :100

Theory Marks: 75
Internal Assessment : 25
Time (in hours): 03

Objective: The main objective of this paper is to create an understanding of the relevant concepts and
analytical tools of economic theory among the students. After completing the course structure, the students
are expected to develop an economic way of thinking so that they are enabled to apply the economic concepts
and tools in managerial decision-making. It is also the objective of the course to involve the students in
project work to link theory with actual experience.

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be compulsory
covering all the units and shall carry 8 short questions.Seven questions will be of 2 marks each and one question of 1
mark.Rest of the eight questions will be set from all the four units. Two questions will be set from each unit out of
which the candidate shall be required to attempt four questions, selecting one question from each unit. Each
question shall carry 15 marks.

Unit- 1
Introduction toEconomics: Principles of Economics; Problem of Scarcity, Introduction to Microeconomics and
Macroeconomics, Positive and Normative Economics, Theory of the Firm;
Theory of demand:Cardinal Approach of Utility and Consumer Equilibrium, Ordinal approach of utility and
Consumer Equilibrium
Theory of Supply; Market Equilibrium

Unit- 2
Elasticity of demand and Supply: Concept; Types: Price Elasticity, Income Elasticity, Cross-Elasticity; Methods
and Estimation: Total Outlay Method, Point Method, Expenditure Method.
Theory of Production function: Production with one variable input, Total, Average and Marginal Product, Law of
Diminishing Marginal Returns, Production function with two variable inputs: Isoquants, marginal rate of Technical
Substitution, Law of Returns to Scale.

Unit- 3
Market Structure: Features of Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly; Product
Pricing under various market structures, i.e. Perfect Competition, Monopoly, Monopolistic Competition and
Oligopoly; Comparison among various Market Structures.

Unit- 4
Theory of Revenue: Concept of Total, Average and Marginal Revenue; Nature of Revenue Curves in Various
Markets and their Curves; Relationship between Average and Marginal Revenue Curves in different Market
Situations

Theory of Cost: Short-run Total, Average and Marginal Cost Curves, Geometry (Shape) of Short-Run Cost Curves
with Their Relationships, Long-Run Average and Marginal Cost Curves, Derivations and their Shapes.

Project work is to be done after each topic that is taught. Projects should involve teamwork. However, there
is a tendency for a minority of students to do the work and the majority of the students to avoid doing any
work and merely add their names to get credit. It is possible to overcome this by assigning specific
responsibilities.
Books Recommended:
1. Petersen, Craig H., W. Chris Lewis and Sudhir K. Jain: Managerial Economics, Pearson Education, Delhi.
2. Keat, Paul G. and Philip K.Y. Young: Managerial Economics, Economic tools for Todays Decision Makers,
Pearson Education, Delhi.
3. Dwivedi, D.N.: Microeconomics. Theory and Applications, Pearson,Delhi.
4. Pindyck, Robert S., Daniel L. Rubinfield and Prem L. Mehta: Microeconomics, Pearson, Delhi.
5. Dr. Raj Kumar, Prof. Kuldeep Gupta, Business Economics, UDH Publishing and Distributors P(Ltd.), New
Delhi.
6. R.K Lekhi, Business Economics, Kalyani Publishers.
7. V.G.Mankar, Business Economics, Himalaya Publishing House.
8. H.L.Ahuja, Business Economics, S. Chand.
 BBA 1st Semester
BUSINESS COMMUNICATION (THEORY)
Paper Code - 0604105

Total Marks : 100

Theory Marks: 75
Internal Assessment: 25
Time : 03 hrs.

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. 7 questions will be of 2 marks each and 1
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks.

Unit I

Basics of Communication Seven Cs of Effective Communication, Nature and Process of Communication,

Communication Networks, Barriers to Communication.

Unit II

Letter Writing, E-mail Writing, Memos, Notice, Agenda, Minutes of Meeting, Report Writing.

Unit III

E-Correspondence, Viewing and Reviewing of Books, Forms of Writing (C.V, Job Application).

Unit IV

Applied Grammar Structure of Sentences, Enlargement of Vocabs, Antonym & Synonyms, Homophones ,Writing
Bibliography/Citations/References, Brochures ,Presentations.

Spoken English, Presentation of Plans, Speech, Preparation, Mode of Delivery, Presentation, Addressing the
Audience, Oral Talking, Recording of Minutes of Meetings, Issuing Notices.

Books Recommended:
1. Murphy, Herta A., Herbert W. Hildebrandj and Jane P. Thomas, Effective Business Communication, Tata
McGraw Hill, New Delhi.
2. KoneraArun, Professional Communication, Tata McGraw Hill, New Delhi.
3. McGrath, E. H., Basic Managerial Skills for All,PHI, New Delhi.
4. Meenakshi Raman and Parkash Singh, Business Communication, Oxford University Press, New Delhi.
 BBA 1st Semester
Basics of Computers (THEORY)
Paper Code - 0604106

Total Marks : 100

Theory Marks: 50
Internal Assessment: 50
Time : 03 hrs.

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 5 short questions of Two Marks each. Rest of the eight questions
will be set from all the four units. Two questions will be set from each unit out of which the candidate shall be
required to attempt four questions, selecting one question from each unit. Each question shall carry 10 marks.

Unit I

Definition of Computers, Block diagram of Computer, Main Components of a Computer, Classifications of

Computers, Usage of Computers in Healthcare, Desktop Publishing, Businesses, Education, Audio-Video or
Graphics Processing, Engineering and Manufacturing, Office Automation etc.

Unit II

Input Devices: Mouse, Keyboard, Light Pen, Track Ball, Joystick, MICR, Optical Mark Reader, Optical Character
Reader, Scanner, Mike, Web Camera, Bar Code Reader, Touch Screen, Output Devices: Soft copy devices: CRT,
LCD, LED, TFT Monitors, Speakers, Display Boards. Hard Copy Output Devices like Dot-Matrix, Inkjet, Laser
Printers, Central Processing Unit, - Microprocessors, Computer Memory, Primary Memory and Secondary Memory,
ROM, RAM, Secondary Storage Devices, Hard Drives, USB, Removable Storage and Modem etc.

Unit III

Introduction to Computer Software, Machine Language and High Level Languages, Application Software,
Computer Program, Operating Systems, Computer Virus, Computer Security, Firewalls, Antivirus, Binary, Octal
and Hexadecimal Number Systems, Algorithm and Flowcharts, Database and its Applications, Overview of
Microsoft Office 2007 - MS WORD 2007, MS EXCEL 2007 and MS POWERPOINT 2007.

Unit IV

Introduction to Network of Computers, Types of Networks, LAN, WAN, MAN, Intra-net and Internet, Internet
Applications, World Wide Web, E-mail, Browsing and Searching, Search Engines, Multimedia Applications.

Books Recommended:
1. Leon, Alexis. Introduction to Information Systems. New Delhi: Tata McGraw-Hill.
2. Gill, Nasib Singh. Computing Fundamentals and programming in C. New Delhi: Khanna
Publications, 2012.
3. Sharma, A.K. Fundamentals of Computer and Programming in C Language. New Delhi: Dhanpat
Rai, 2010.
4. Peter Norton. Introduction to Computers. New Delhi: McGraw-Hill, 2010.
5. Dixit, J.B. Fundamentals of Computer and Programming in C Language. University Science Press,
2010.
6. Sinha, Pradeep K. and PritiSinha. Computer Fundamentals. New Delhi: BPB Publications, 2013
 BBA- 2nd Semester
Business Management
Paper Code - 0604201

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and 1
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks.

Unit-1
Changing paradigm of managementContingency and contemporary Approach to ManagementContributions of
Drucker, Porter, Senge, Prahalad, Hammer and Tom Peters; Management of strategic Change, Knowledge
Management, Learning Organization.

Unit -2
Corporate strategyEnvironmental Analysis and Diagnosis, Formulation of Strategic Plan; Decision-making
concept and significance; Types of Managerial decision-makingRational and administrative decision-making,
Information Technology and decision-making; Decision Support System.

Unit 3
Organizational design and structure; Contemporary Organizational formatsProject, Matrix and Networking
organizations; virtual organizations and adaptive organizations, Problems of downsizing and smartsizing.

Unit 4
Management in Action: Motivationconcept and theories: Maslow, Herzberg, McGregor and Ouchi; Leadership
concept and theories: Leadership continuum, Managerial grid, Situational leadership, Transactional and
transformational leadership, Charismatic and visionary leadership; Communicationformal and informal networks,
Barriers and Principles.

Project work:
1. Study of organization structure of any of the two companies in the neighbourhoodHero-Honda, Maruti,
Delhi Metro, DLF, Infosys, Flipkart, Snapdeal etc.with national and international footprints.
2. Study of leadership styles and strides of Business leaders Established leaders like Munjals, Khattar,
Ambanies, Narayanmurthi, etc. and promoters of start ups.

Books Recommended:
1. Koontz & Weihrich: Essentials of Management. McGraw Hill
2. C.B. Gupta: Business Organization and Management. Mayur paperbacks.
3. Stoner, Freeman and Gilbert: Management, Prentice Hall.
4. Rao and Narayan; Principles and Practice of Management.
 BBA- 2nd Semester
Financial Accounting
Paper Code - 0604202

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and 1
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks.

OBJECTIVE
The objective of this paper is to guide students to acquire conceptual & working knowledge of financial accounting,
to make the students familiar with generally accepted accounting principles of financial accounting and their
applications in business organisations and to impart practical skills for recording specific kinds of business
transactions.

LEVEL Of KNOWLEDGE: Working Knowledge with practical experience

UNIT 1.
Branch Accounting (Excluding consolidation and Foreign Branches); Inland branches Only dependent branches
Concept of dependent branches; Acounting aspects; ascertainment of profit by Debtor method and Stock & Debtor
method; branch final accounts system. Instalment payment system for purchases Concept of financing of
equipment / capital item purchases and payments through equated monthly instalments (EMI)

UNIT 2
Accounting for partnership Firms Introduction to the concept of partnership with specific reference to accounting
entries on inclusion & exclusion of partners (Admission & Retirement of partners). Finalisation of accounts of a
partnership firm with specific reference to distribution of profits / losses amongst partners under different situations
and with reference to various terms of partnership agreement / deed.

UNIT 3
Introduction to Accounting Standards issued by Institute of Chartered Accountants of India and reference to
International Financial Reporting Standards (IFRS) issued by International Accounting Standards Board (IASB).
Introduction to following Accounting Standards issued by the Institute of Chartered Accountants of India:
AS 1 Disclosure of Accounting Policies;
AS 2 Valuation of Inventories;
AS 3 Cash Flow Statements ;
AS 6 Depreciation Accounting;
AS 9 Revenue Recognition

UNIT 4
Financial Reporting in case of Companies; Preparation of Financial Statements as per Schedule VI, with special
reference to Companies Act 2013; Application of AS 1,2,3,6 & 9 for preparation of Financial Statements.

Reference Material
1. Financial Accounting by R.L. Gupta & M. Radhaswamy Publisher Sultan Chand & Sons, New Delhi
2. Financial Accounting: Concepts and Applications by J.R. Monga Publisher Mayur Paper Backs, New Delhi
3. Advanced Accounts by M.C. Shukla, T.S.Grewal and S.C. Gupta Publisher S.Chand & Company, New Delhi
4. Financial Accounting by P.C.Tulsian Publisher Tata Mc Graw Hill, New Delhi
5. Financial Accounting by D.K.Goel Publisher Arya Publications, New Delhi6. Compendium of Statements and
Standards of Accounting. The Institute of Chartered Accountants of India, New Delhi.
 BBA- 2nd Semester
Business Mathematics
Paper Code - 0604203

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03
Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and 1
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks.

The objective is to make students familiarize with the application of mathematics in business and
economics situations. Exposure to pure mathematics in a particular topic should be restricted to what is
required for understanding the application of that topic. No question should be asked on pure mathematics.
All questions should be based on application part only.

Unit I
Matrices and Determinants : Business application of Matrix addition, subtraction and multiplication.
Application of determinants in solving system of linear equations (using Cramers rule only). 25%

Unit II
Integration : Fundamental formulae. Consumers Surplus, Producers Surplus meaning, calculation with
the help of integration technique. Application of integration to cost, revenue and profit functions. 25%

Unit III
Mathematics of Finance : Different types of interest rates nominal, simple, compound,effective, floating,
fixed (theory with appropriate examples). Annuity meaning, types (ordinary annuity, annuity due).
Amount and present value of both the annuities calculation (with the help of table only), Problems based
on EMI. 30%

Unit IV
Linear Programming : Concept. Formulation of LP problem. Solution by graphical method simple
problems related to business situations. 20%

Readings:
1. Arora, S. R. and Kavita Gupta, Business Mathematics and Statistics, Taxmann, New
2. Kapoor V K, Business Mathematics, Sultan Chand & Sons, Delhi.
 BBA- 2nd Semester
Business Economics
Paper Code - 0604204
Total Marks : 100
Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and 1
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks

Objective: The students in the earlier semester have been exposed to the basic microeconomics/business
economics. It is the objective of this paper to take the process forward and make use of the concepts learnt
to analyze policy measures and taxation. The students will also be exposed to certain pricing practices as
well as the theories of distribution. It is also the objective of the course to involve the students in project
work to link theory with actual experience.

Unit 1

Concept and applications of Consumers and Producers Surplus Meaning of consumers and producers
surplus in the context of demand and supply curves. Incidence of taxes and subsidies on consumers and
producers surplus and pass through formulae. Impact on consumers and Producers surplus of measures to
control monopoly power.
Unit 2
Advanced Pricing Techniques 1.Third degree price discrimination. (Application: Indian railways tatkal
scheme). 2 Mark-up pricing. (Project: investigate the size of markup of fast moving consumer goods and
durable goods and contrasting them. An indication can be obtained by bargaining and seeing what sort of
discounts can be obtained and then calculating the extent of the discount as a percentage of the quoted
price). 3. Sales/revenue maximization (without advertisement) and under profit maximization. (Project:
interview marketing executives/ salesmen of companies on their sales objectives, and how they view the
relative size of their companies in terms of sales) 4.Transfer pricing of intermediate products.

Unit 3

Marginal Productivity Theory of Wages. The demand for labour in the short period under perfect
competition in the product market (with labour being the only variable factor), for a single firm. Obtaining
the market demand curve. Supply of an individuals labour and the market supply of labour. Determination
of wage rates in a perfectly competitive labour Market. Project: What happens to wage rates if the number
of employers increases? Harder projects: What happens to wage rates if the desire for leisure increases.
What happens to supply of labour if the wage rates in your district/area were to become greater than the
wage rates in surrounding wage rates or the wage rates become lower than in surrounding districts/areas.

Unit 4

Rent and Interest: Distinction between and rental (rent in everyday usage) and economic rent. The concept
of transfer earnings and rent. Elasticity of supply and transfer earning and rent. Element of rent in the
earnings of any factor. Problems: rent in the earnings of Virat Kohli, Deepika Padukone, Shah Rukh Khan
and similar examples from every day life. Real and nominal rates of interest. Intertemporal consumption
and interest. Production and interest. Project find the rates of interest offered by banks on one year fixed
deposits, and calculate the real rate of interest by subtracting the rate of inflation. (Assume that the current
rate of inflation shall continue to hold in the year to follow)

Project work is to be done after each topic that is taught. Projects should involve teamwork. However,
there is a tendency for a minority of students to do the work and the majority of the students to avoid doing
any work and merely add their names to get credit. It is possible to overcome this by assigning specific
responsibilities.
Recommended Texts: -

1. Petersen, Craig H., W. Chris Lewis and Sudhir K. Jain: ManagerialEconomics, Pearson Education,
Delhi. Chapter on pricing of Goods and Services, for Intermediate Products (Transfer Pricing); for Third
Degree price discrimination, Mark-up Pricing.

2. Keat, Paul G. and Philip K.Y. Young: Managerial Economics, Economic tools for Todays Decision
Makers, Pearson Education, Delhi. Chapter on Special Pricing Practices for Transfer Pricing,
Sales/Revenue maximization.

3. Dwivedi, D.N.: Microeconomics. Theory and Applications, Pearson Delhi. Chapter on Marginal
Productivity Theory of Pricing, section up till and including Wage determination in a perfectly competitive
Market. Chapter on Ricardian Theory of Rent and Economic Rent, Section on Transfer Earnings and
Economic Rent. Chapter on Theories of Interest and Investment Decisions, sections up till and including
Thee Loanable Fund Theory of Interest

4. Pindyck, Robert S., Daniel L. Rubinfield and Prem L. Mehta: Microeconomics, Pearson, Delhi, Chapters
on The Analysis of Competitive Markets, section on Review of Consumer and Producer Surplus and the
section on The Impact of a Tax and Subsidy. Chapter on Market Power: Monopoly and Monopsony,
section On The Social Costs of Monopoly Power.

Besides this, the students should be encouraged to use the internet and papers such as Economic Times and
Financial Express to obtain information about the rate of inflation etc.
 BBA- 2nd Semester
Business Law
Paper Code - 0604205

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and 1
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks

Unit 1.
Definition of Contract, Essential elements of a valid contract; Classification of contracts; Offer and Acceptance:
Meaning, Essentials of valid offer and acceptance; Communication of offer and acceptance and their revocation;
Consideration: Definition and its analysis; Capacity to contract: Legal position of minors agreements, persons of
unsound mind and persons disqualified from contracting.

Unit 2

Free Consent: Meaning; Coercion, Undue Influence, Misrepresentation, Fraud, Mistake and their effect, Certain
Distinctions; Legality of object and consideration; Expressly declared void agreements; Contingent contracts and
quasi contracts; Discharge of contract and its various methods; Remedies for breach of contract.

Unit 3.

Contract of Indemnity and guarantee: Definition of Contract of Indemnity, Rights of Indemnity-holder; Contract of
Guarantee: Definition and its analysis; Kinds of Guarantee, Suretys right and liabilities; Discharge of Surety:
Indemnity v. Guarantee; Contract of Bailment and Pledge: Definition of Bailment and its analysis; Kinds of
Bailment; Duties and Rights of Bailee and Bailor; Termination of bailment; Finder of lost goods; Definition and
analysis of Pledge; Bailment v. Pledge.

Unit 4.

Law of Agency: Definition of Principal and Agent; Kinds of Agents, Minor and Agency Law; Methods of creation
of agency; Extent of Agents authority, Delegation of Authority; Sub-agent and substituted agent; Rights and Duties
of Principal and Agent; Personal liability of Agent to third parties; Termination of Agency and its effects;
Irrevocable Agency.
Books Recommended:
1. Indian Contracts Act. 1872. Bare Act
2. Avtar Singh : Law of Contract, Eastern Book Company, Lucknow.
3. Desai, T.R. Indian Contract Act, S.C. Sarkar & Sons Pvt. Ltd, Calcutta.
4. Kuchhal, M.C. and Vivek, Business Laws, Vikas Publishing House Pvt. Ltd. New Delhi.
5. Goyal, Bhushan Kumar, Business Laws, International Book House Pvt. Ltd. New Delhi.
6. Sharma J.P. An Easy Approach to Business laws, Ane Books Pvt. Ltd. New delhi.
7. Kapoor, G.K. Business Laws, K.L. Malik & Sons Pvt. Ltd.
 BBA- 2nd Semester
Computer Fundamentals
Paper Code - 0604206

Total Marks : 100

Theory Marks : 50
Internal Practical : 50
Time (In hours) : 03

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 5 short questions of Two Marks each. Rest of the eight
questions will be set from all the four units. Two questions will be set from each unit out of which the
candidate shall be required to attempt four questions, selecting one question from each unit. Each question
shall carry 10 marks.

Unit 1.

Word Processing; Introduction to word Processing. Word processing concepts. Use of Templates; Working with
word document; Opening an existing document/creating a new document ; Save ; Selecting text; Editing text;
Finding and replacing text; Closing ;Formatting; Checking and correcting spellings; Bullets and numbering; Tabs;
Paragraph Formatting; Indent; Page Formatting; Header and footer; Mail Merge ; Tables; Formatting the table;
Inserting filling and formatting a table.

Unit 2

Spreadsheet and its Business Applications: Spreadsheet concepts ; Creating a work book ; saving ; editing
;inserting, deleting work sheets, entering data in a cell ; formula Copying ;Moving data from selected cells;
Handling operators in formulae ;Inserting Charts- LINE, PIE, BAR ;Project involving multiple spreadsheets;
Organizing Charts and graphs; Printing worksheet;

Unit 3

Generally used Spread sheet functions and Applications Mathematical( ROUND ALL, SUM, SUMIF, COUNT,
COUNTIF, CEILING, RAND, RANDBETWEEN); Financial (PMT, PPMT, IPMT, PV, FV); Logical (IF, AND,
OR, NOT, TRUE, FALSE ; Loan & Lease statement; Graphical representation of data; Payroll statements

Unit 4

Presentation Software Creating a presentation. Editing ; Sorting ; Layout. ; Set-up row ; Rehears timing .
 BBA 3rd Semester
Marketing Management
Paper Code: 0604301

Total Marks: 100

Theory Marks : 75
Internal Assessment: 25
Time (in hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
shall be set from each unit out of which, the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

Unit 1.

Introduction to marketing, difference between marketing and selling, Evolution of marketing concepts, Marketing
Mix, Marketing process, Marketing environment.

Unit 2.

Determinants of consumer behavior, consumer purchase decision process; market segmentationconcept,

importance and bases, Target marketing, Differentiation and positioning, Product differentiation v. market
segmentation.

Unit 3.

Product and Product line decisions; Branding, Packaging and Labeling decisions, Product life cycle, New Product
Development; Pricing decisions; Pricing policies and strategies.

Unit 4.

Marketing Channels, Retailing, Wholesaling, Warehousing and Physical distribution, Conceptual introduction to
supply chain management, conceptual introduction to customer relationship marketing; Promotion Mix and factors
affecting promotion mix.

Project work

1.Study of Supply Chain in Mother Dairy for milk products and fruits and vegetables etc.
2.Study of promotional methods and strategies of on line retailers and fixed place retailers in contrast; of
automobile companies, of fresh food chains etc.

Books Recommended:

1.Kotler, Keller, and Jha, Marketing Management, Pearson Educaion.

2.Zikmund and DAmico, Marketing, Thomson Learning
3.Etzel, Walker, Stanton & Pandit, Marketing Concepts and Cases.
4.Arun Kumar, Meenakshi, Marketing Management, Vikas Publishing House.
5.Saxena, Rajan, Marketing Management, Mc Graw Hill
6.Chhabra and Grover: Marketing Management, Dhanpat Rai.
 BBA 3rd Semester
Cost Accounting
Paper Code: 0604302

Total Marks: 100

Theory Marks : 75
Internal Assessment: 25
Time (in hours) : 03

Note The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and one
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks.

Unit-I

Introduction to Cost Accounting : Concept, Objective, advantages, limitation of cost accounting. Difference
between cost accounting and financial accounting. Cost unit and Cost center. Elements of cost. Preparation of cost
sheet

Unit-II

Material Cost Control : Concept of Material Cost. Meaning and objectives of material control, fixation of
inventory levels- Reorder level, EOQ, Minimum level, Maximum level, Danger level and Methods of Valuing
Material Issues.

Labour Cost Control : Meaning and Computation of Labour cost. Concept ,objectives and importance of labour
cost contol. Treatment and Control of Labour Turnover, Idle Time, Overtime.

Unit-III

Overheads : Concept of Overheads. Classification: Functional Analysis (Factory, Administration, Selling and
Distribution), Behavioural Analysis ( Fixed, Variable and Semi-Variable), Collection, Allocation and
Apportionment and Absorption of Overheads.

Unit-IV

Costing Systems : Process Costing ; Meaning , Features, Normal and Abnormal Loss / Gains.
Standard Costing ; Various types of standard, Setting of standards, Basic concepts of material and labour variance
analysis.

Note:-Simple Practical problems based on Material and labour variances excluding sub variar.cas and
overhead variances.

Suggested Readings :
1. Jain & Narang, Advanced Cost Accounting, Kalyani Publishers, New Delhi.
2. Mittal, S.N. Cost Accounting
3. Bhar, B.K., Cost Accounting
4. Prasad, N.K., Principles and Practice of Cost Accounting
 BBA 3rd Semester
Business Finance
Paper Code: 0604303

Total Marks: 100

Theory Marks : 75
Internal Assessment: 25
Time (in hours) : 03

Note The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and one
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks.

OBJECTIVE: An introduction to the conceptual and analytical framework guiding financial decision
making within the business firm. Emphasis is placed on financial analysis, the evaluation of investment
opportunities available to the firm, working capital management, and the analysis of alternative means of
financing the firm. Financial decisions are made within the context of a market economy. To be effective in
finance, students must understand how supply and demand interact to determine prices and interest rates,
and how changes in national economic variables affect industries and firms within that economy.
Prerequisites: Good understanding of Financial Accounting, Management principles and Business Law, basic
statistics and mathematics to compute risk and return. A financial calculator is also required.
Course Learning Outcomes: At the end of this course, students should be able to:
A. Describe the institutional and tax environments in which firms operate.
B. Assess the financial health of firms by examining their financial statements.
C. Adjust the values of cash flows across time.
D. Calculate returns, and riskiness of returns, for various assets.
E. Describe the source of asset value, and be able to calculate values for various financial assets.
F. Assess the value of potential investments in fixed assets, and make correct decisions on whether or not to
proceed with the investment.
G. Describe the sources of capital available to firms, and estimate the cost for various sources.
H. Forecast financial statements into the future, and determine future external financing needs.
I. Describe the importance of working capital to the firms financial health, and its effect on the firms
profitability and liquidity.
J. Describe sources of short-term financing available to firms, and the relative advantages or disadvantages of
each.
K. Describe the trade off between minimizing cash balances and maintaining sufficient liquidity, and
determine optimal cash balances for firms.
L. Describe the trade off between levels of investment in accounts receivables and inventory, and the
profitability and liquidity of the firm.
M. Describe how international trade creates additional risks and opportunities for firms.

UNIT I

The role of finance and the financial manager 2. The operating environment of the firm 3. Financial statement
structure and analysis. 4. Time value of money 5. Risk and return definitions and measurement.

UNIT II

6. Capital budgeting - cash flow estimations 7. Capital budgeting - techniques 8. The cost of capital 9. Capital
Structure and Capital gearing theories; 10. Sources of Long-term Finance including Public Issue of Securities 11.
Financial planning and forecasting.

UNIT III

12. Fund Flow Analysis; 13.New working capital and short-term financing 14. Budgeting for Cash and Cash
Management;15. Account receivable and inventory analysis.16. Sources of Short-term Finance.
 UNIT IV

9. Introduction to Financial Markets; 18. Capital Markets and Money Markets; 19. Regulation of Financial
Markets-Introduction to RBI and SEBI.19. Role of Commercial Banks; 20. Overview of International Finance.

READINGS/REFERENCES:
1. Prasanna Chandra.Financial Management
2. M.Y. Khan & S.K. Jain..Financial ManGEMENT
3. I.M. Pandey.Financial ManGEMENT
4. James Van Horne.Financial Mangement
 BBA 3rd Semester
Human Resource Management
Paper Code: 0604304

Total Marks: 100

Theory Marks : 75
Internal Assessment: 25
Time (in hours) : 03

Note The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and one
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks

Unit 1

Nature of Human Resource ManagementConcepts, Objectives and Functions; HRDConcept and

Mechanisms; Role and status of HR Manager; Organization of HR Department; HR Policies; HRM in
globally competitive environment; Strategic Human Resource Management.

Unit 2

Acquiring Human Resource: Human Resource Planning, Job analysis and job design, employee
involvement, flexible work schedules, Recruitment and Selectionnew trends; Placement and induction;
Right sizing.

Unit 3

Developing human resource: Employee training, training need assessment, Training methods and
evaluation, cross cultural training, Designing executive development programme, Techniques of Executive
development, Career planning and development.

Unit 4

Enhancing and rewarding performance: Establishing Performance Management system; Performance

AppraisalTechniques of appraisal; Potential Appraisal and employee counseling; Establishing reward
and pay plansjob evaluation, wage and incentive plans, employee benefits, ensuring safety and healthy
work environment.

Project Work:

1. Study of Recruitment and Selection Policies of known companies in the neighbourhood with
special reference to executives at three levelsentry level, middle level and top level, of technical
hands, professionals and managerial executives.
2. Study of Training and development programmes in different companiesmanufacturing
companies, service companies, IT companies etc. for different levels of employeesgoals,
contents, techniques and renewals.
Weekly DiscussionSession:
Weekly round up of relevant topics from Economic Times, Hindustan Times etc.,

Books recommended:

1. Dessler, Human Resource Management, Prentice Hall

2. Decenzo & Robbins, Fundamentals of Human Resource Management, Wiley India.
3. Werther and Davis: Human Resource Management, Prentice Hall
4. Chhabra, T.N., Human Resource Management, Dhanpat Rai& Co., Delhi.
5. Gupta, C.B., Human Resource Management, Sultan Chand & Sons, Delhi.
 BBA 3r Semester
Presentation Skills (Workshops & Projects)
Paper Code: 0604305

Total Marks: 100

Theory Marks : 75
Internal Assessment: 25
Time (in hours) : 03
Note The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and one
question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from
each unit out of which the candidate shall be required to attempt four questions, selecting one question from each
unit. Each question shall carry 15 marks.

Objective: This course aims to develop students communication and language skills in order to plan and
deliver an effective presentation. Students will be taken systematically through the key stages of giving
presentations, from planning and introducing to concluding and handling questions. Presentations will be
based on topics found in their Course Curriculum and research for the presentations will put into practice
internet research skills acquired in. Additionally, students will experience not only how to give an effective
presentation, but also how to become an effective listener. Finally, students will practice writing skills under
this course.

Unit-I
Introduction - Meaning, types of presentation: presentation that deeply involves the audience,
representation that creates excitement, persuasive presentation, presentation evoking emotional appeal,
presentation that sells a new idea, humorous presentation.

Unit-II
Planning a presentation: Planned and unplanned presentation, analyzing the audience, location of
presentations, objective of presentation, researching the topic; structuring the presentation, presentation
notes and session plan.

Unit-III
Methods of presentation- Fish bowl, role plays, group discussion, conference, seminar, workshop,
brainstorming, simulations, games, questionnaire; delivering presentation- presenter effectiveness,
difficult situations and nerves, motivation and attention.

Unit-IV
Outcomes of presentation- inspiring presentation, presentation that builds trust, presentation that offers a
solution, value added presentation, presentation that facilitates decision making.

Note: The classes for this course for entire semester will include theory classes and practical
workshops for the subject on alternate days conducted by the subject teacher along with special
workshops on how to use MS-Powerpoint and other softwares for creating Presentations.

Suggested Readings:
1. Gordon, Josh, Presentation that Change Minds, Tata McGraw Hill,New Delhi.
2. Kaul, Asha, The Effective Presentation, Response Books, NewDelhi.
3. Krachnert, Gary, Basic Presentation Skills, Tata McGraw Hill, NewDelhi.
 BBA - 3rd Semester
Data Base Management System (Theory)
Paper Code: 0604306

Total Marks : 100

Theory Marks : 50
Practical : 50
Time (in hours) : 03

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 5 short questions of two marks each. Rest of the eight questions
will be set from all the four units. Two questions will be set from each unit out of which the candidate shall be
required to attempt four questions, selecting one question from each unit. Each question shall carry 10 marks.

Unit-I

Introduction to data base management system - Data versus information, record, file; data dictionary, database
administrator, functions and responsibilities, file-oriented system versus databases system.

Unit-II

Database system architecture - Introduction, schemas, sub schemas and instances; data base architecture, data
independence, mapping, data models, types of database systems.

Unit-III

Database tools and technologies: DDL, DML, DCL, SQL. Oracle DBMS, MS Access, Data warehousing and data
mining- Emerging data base technologies, internet, database, digital libraries, multimedia data base, mobile data
base, spatial data base.

Unit-IV

Data base security- Threats and security issues, firewalls and database recovery; techniques of data base security;
distributed data base.

Books Recommended:
1. Navathe, Data Base System Concepts 3rd, McGraw Hill.
2. Date, C.J., An Introduction to Data Base System 7ed, Addision Wesley.
3. Singh, C.S., Data Base System, New Age Publications, New Delhi.
 BBA-4th Semester.
Corporate Accounting
Paper Code.0604401
Total Marks : 100
Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each
and 1 question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will
be set from each unit out of which the candidate shall be required to attempt four questions, selecting one
question from each unit. Each question shall carry 15 marks.

Objective: To make the student familiar with corporate accounting procedures in context of relevant
Accounting Standards.

Unit- I

Final Accounts of Limited Liability Companies: Preparation of Profit and Loss Account, Profit and Loss
Appropriation Account and Balance Sheet in accordance with the provisions of the existing Companies Act
(Excluding Managerial Remuneration) and Accounting Standards.

Unit- II
(i) Accounting for Amalgamation of Companies with reference to Accounting Standard-14 issued by the Institute of
Chartered Accountant of India.
(ii) Accounting for Internal Reconstruction (excluding preparation of scheme for internal reconstruction).

UnitIII
Cash Flow Statements: Meaning, Usefulness, Preparation of a cash flow statement in accordance with Accounting
Standard 3(Revised) issued by the Institute of Chartered Accountants of India. (only indirect method), Limitations of
cash flow statement.
Unit-IV

Financial Statements Analysis: Meaning and objectives, Techniques of Analysis, Ratio Analysis: Advantages,
significance and limitations - Liquidity Ratios: Current Ratio, Acid Test Ratio. Solvency Ratios: Debt-equity Ratio,
Capital gearing Ratio, Interest Coverage Ratio, proprietary ratio. Profitability Ratios related to sales: Gross profit
Ratio, Net Profit Ratio, Operating profit ratio, Profitability Ratios related to investments: Return on total assests
(ROTA), Return on investment (ROI), Return on equity (ROE), Return on equity share holders fund, EPS, DPS and
Price earning ratio. Activity Ratios: Stock turnover Ratio and Debtors turnover Ratio.

Suggested Readings:
1. J.R. Monga, , Fundamentals of Corporate Accounting, Mayoor Paperbacks c/o K.L. Malik and Sons Pvt. Ltd, 23
Darya Ganj, New Delhi.
2. R.L Gupta, and M Radhaswamy, Corporate Accounting, Sultan Chand and Sons, New Delhi.
3. M.C., Shukla, T.S. Grewal and S.C. Gupta, Corporate Accounting, S. Chand and Co., New Delhi.
4. Ashok Sehgal and Deepak Sehgal, Advanced Accounting, Volume II, Taxmann, New Delhi.
5. S.N. Maheshwari, and S.K. Maheshwari, Corporate Accounting, Vikas Publication, New Delhi.
6. Nirmal Kumar Gupta, Corporate Accounting, Sahitya Bhawan, Publishers and Distributors, 2005.
7. S.P. Jain and K.L. Narang, Advanced Accounting, Kalyani Publishers, New Delhi.
8. R. L. Gupta, and M. Radhaswamy , Advanced Accountancy, Vol.-II, Sultan Chand & Sons, New Delhi.
9. Mukherjee and Hanif, Corporate Accounting, Tata McGraw Hill, New Delhi.
10. Compedium of Accounting Standards published by the Institute of Chartered Accountants of India.
 BBA -4th Semester
Financial Management
Paper Code.0604402

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

Unit 1
Part 1: Introduction to Financial Management: Meaning and Significance of Business Finance, Function of
Financial Management, Objectives of Financial Management, Types of Financial Decisions and Their Inter
Relationship, Critical Analysis of Profit Maximization, Wealth Maximization, Concept of Time Value of
Money.

Part 2: Financial Markets, Participants and Instruments: Financial Systems (Functions and Components),
Financial markets (Money Market and Capital Market, Primary Market and Secondary Market), Players
and Participants in Financial Markets, Financial Intermediaries, Financial Instruments.
Part 3: Sources of Finance 20%

Unit 2
Part 1 Cost of Capital: Concept of Cost of Capital, Factors of Affecting the Cost of Capital, Types of Cost
of Capital.
Part 2 Capital Budgeting: Introduction (Nature of Capital Budgeting, Data Requirement, Evaluation
Technique using Excel), Capital Budgeting Practices in India.
Part 3 Concept of Leverage Operating, Financial and Combined Leverage
Part 4 Capital Structure: Meaning and Concept
40%

Unit 3

Part 1 Dividend Decisions: Introduction (Relevance and Irrelevance of Dividends), Determinants of

Dividend Policy (Bonus Shares, Stock, Split Stock Repurchase, Share Splits in India, Issue of Bonus Shares
in India). 20%
Unit 4

Part 1 Working Capital Management: Introduction (Nature of Working Capital, Planning of Working
Capital), Management of Working Capital in India.
Part 2 Management of Cash and Marketable Securities: Objectives of Cash Management, Factors
Determining Cash Needs,
Part 3 Receivables Management: Meaning,Objectives, Credit Policies
Part 4 Inventory Management: Introduction, Objectives, Techniques 20%

Recommended Books:

1. Financial Management by I.M. Pandey

2. Financial Management by Prasanna
Chandra
3. Financial Management by M.Y. Khan & Jain
 BBA -4th Semester
Business Law
Paper Code.0604403
Total Marks : 100
Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

Unit-I

Sales of Goods Act: - Introduction; Formation of contract of sale of Goods; conditions and warranties; Transfer of
property or ownership; Performance of contract- Delivery and Payment; Rights of unpaid seller; suits of Breach of
contract.
Unit II

Indian Partnership Act , 1932 Nature of Partnership firm; Relations of partners to third parties; position of minor
in partnership; Registration of firm. Dissolution of firm: - Modes of dissolution; consequences of dissolution of firm

Limited Liability Partnership (LLP), 2008: Salient features of Indian Partnership Act, 1932, Difference between
LLP and Partnership; Partners and their relation with LLP; Designated Partners; Extent of LLP Liability; Extent of
Partners Liability, Unlimited Liability in case of fraud; Whistle blower, Contributions, Conversion of LLP,
Winding up and dissolution of LLP.

Unit-III

Negotiable Instrument Act, 1881: Definition and Characteristics of Negotiable Instruments; Types of Negotiable
Instruments: Promissory Notes, Bill of exchange and Cheque; Payment-in due course; Holder and Holder-in due
course; Negotiation: Meaning, and difference between Negotiation and assignment: Endorsement and its kinds;
Dishonour of Negotiable Instruments including Bouncing of a cheque, Crossing of cheques and its types.

Unit- IV

Consumer protection Act 1986: - Salient features of consumer Protection Act; Rights of consumers; consumer
Protection councils; consumer disputes redressal machinery

Suggested Readings:
1. Avtar Singh Business Law Law Book House
2. M.C.Kuchhal, Business Laws, Sultan Chand & Co., New Delhi.
3.. N.D.Kapoor, Merchantile Law. Sultan Chand & Co., New Delhi.
4. Resai T.R. Partnership Act, S.C.Sarkar and Sons, kolkata.
5. Maheshwari, S.N. Business Laws, Himalaya Publishing House, New Delhi
6. Kapoor, G.K. Business Laws, K.L.Malik & Sons Pvt. Ltd
 BBA-4th SEMESTER
BUSINESS ENVIRONMENT
Paper Code.0604404
Total Marks : 100
Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

COURSE OBJECTIVE: The present course aims at familiarizing the participants with various aspects of
economic, social, political and cultural environment that impacts the business enterprises in India. This will
help them in gaining an understanding of the environmental factors influencing Indian business
organizations. The objective is also to facilitate the interface with business enterprises, small and big, so
that actual practices in business are learnt by the students.

KNOWLEDGE LEVEL: FAMILIRISATION OF RELATED CONCEPTS AND TERMS

UNIT- I

Business Environment-Meaning, Importance, Environmental Factors including social and cultural

elements, Recent Political Environment, Recent Economic and Financial Environment, Planning In India-
Planning commission- Liberalisation and Planning...NITHI AAYOG, Industrial Policy: Agenda of
Development; Public-Private Partnership. 25%

UNIT-II

Indian Financial System : Monetary And Fiscal Policy, Role of regulatory institutions in Indian financial
system RBI and SEBI , Foreign Trade and Balance of Payment. Human Development, Rural
Development, Problems of Growth; Redefining Value Preposition to MSMEs. 25%

UNIT-III

Direct & Indirect Taxes (MODVAT),(CENVAT),VAT, GST; Competition Law, Corporate Governance,
Liberalisation, International Business Environment, World Trade Organisation (WTO) 25%

UNIT-IV

Social Responsibility of business enterprises. EXIM policy, FDI policy, Global Competitiveness.
technology and competitive advantage, 25%

PROJECT WORK TO BE A PART OF ALL THE UNITS

Suggested Readings: ( IN ADDITION TO REFERRED ARTICLES DURING CLASS-ROOM

SESSIONS);

1. Shaikh & Saleem - Business Environment (Pearson);

2. Francis Cherunilam Business Environment, Text and Cases (Himalaya Publishing House,).
3. Mittal - Business Environment (Excel Books).
4. V. Neelamegam Business Envirnoment (Vrinda Publications)
5. Fernando-Business Environment (Prentice hall)
6. Mishra S K & Puri V K - Economic Environment of Business (Himalaya Publishing House,).
7. Paul Justin - Business Environment Text and Cases (Tata
 BBA-4th Semester
Business Research Methods
Paper Code.0604405

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

Unit - 1
Business research meaning, types, approaches, Techniques involve in defining a problem criteria of

Unit 2
Research design, principal of Experimental Designs Sampling Designs and its different type,
Measurement and Scaling techniques

Unit 3
Methods of Data Collection- questionnaire and schedules, Processing and Analysis of data ispersion,
Skewness, simple Regression and correlation difference between

Unit 4
Meaning of Hypothesis Testing, standard error Hypothesis Testing- Student t-test, z-test on one

Reference:
a. Research Methodology methods and techniques New Age international Pvt Ltd.
 BBA-4th Semester
Project planning & management information system
Paper Code.0604406
Total Marks : 100
Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
shall be set from each unit out of which, the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks. The marks will then be reduced to be out
of 60 marks.

Level of knowledge: exposure to terms, concepts and relevance in business units

Unit I

Introduction to project management: meaning, nature and importance of projects; characteristics of project;
project famiy tree, classification of projects, project selection process; project life cycle; project report;
tools and techniques for project management; project managers roles and responsibilities; network
techniques in project management. 30%

Unit II

Project planning : mening and purpose of project planning; capital investment- importance & types; time
value of money; capital budgeting meaning, methods, objectives and difficulties; generating and
evaluation of project ideas; tools for identifying investment opportunities; 25%

Unit III

Project analysis nd review: market analysis, technical analysis, financial analysis; project cash flow; project
rate of return; social cost-benefit analysis-meaning and purpose; 20%

Unit IV

Management information system (mis): the management control environment (strategies, responsibility
centers, measuring &controlling assets employed.);analysing financial performance reports & performance
evaluation; meaning and objectives of management information system; examples of mis in small, medium
and big business enterprises.
25%

Reference Material
1. Project planning and implementation by prasanna chandra, relevant portions only
2. Management control system by robert anthony &vijay govindarajan, mcgrawhill publication,
relevant portions only
 BBA-5th Semester
Income Tax
Paper Code-0604501

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.
Objectives: The objectives of the study is to expose the students to tax environment in India. In this
semester direct tax is introduced with the aim to make the students familiar with the income tax
law, especially the focus is to familiarise the students with the legal terms and their meaning under
the Income Tax Law. In the second semester indirect taxes will be introduced in similar manner.

UNIT I

Basic concepts: Introduction to Income-Tax and the law governing it. Definitions: Person, assessee, assessment
year, previous year, gross total income, total income, maximum marginal rate of tax. Residential status ; Scope of
total income on the basis of residential status .Exempted income under section 10 of the Act. relevant for
individuals.
UNIT II

Computation of income under different heads - Salaries ;- Income from house property ;- Profits and gains of
business or profession (only simple problems) ; - Capital gains (excluding special cases) only simple problems; -
Income from other sources ; Concept of Tax Deduction at source with examples of simple cases;

UNIT III

Total income and tax computation - Income of other persons included in assessees total income ; -Aggregation of
income and set-off and carry forward of losses ; - Deductions from gross total income; - Computation of total
income of individuals;- Tax liability of an individual.

UNIT IV

Preparation of return of income: PAN - Manually ;- On-line filing of Returns of Income & TDS. ;- Provision &
Procedures of COMPULSORY ONLINE filing of returns for specified assesses; Liabilities relating to income-tax
liabilities of individual; Penalties & Interest; Authorities and Appeals;

Readings/References:( Note: Latest edition of text book may be used.)

1. Singhania, Vinod K. and Monica Singhania. Students Guide to Income Tax. Taxmann Publications Pvt. Ltd.,
New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi.
3. Chandra, Mahesh., S.P. Goyal and D.C. Shukla. Income Tax Law and Practice. Pragati Prakashan, Delhi.
4. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New Delhi.
5. Mehrotra, H.C. Income Tax Law. Sahitya Bhawan, Agra.
6. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.
7. Singhania, Vinod K. and Kapil Singhania. Tax Computation on CD. Taxmann Publications Pvt. Ltd., New Delhi.
Journals:
1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai.
2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi.
Note: Latest edition of text book may be used.
 BBA-5th Semester
Management Accounting
Paper Code-0604502

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03
Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

Unit-I
Management Accounting : Meaning, nature, scope, objective, functions and techniques . Financial Accounting vs.
Cost Accounting Vs. Management Accounting. Management Accountant-Role-Essential qualities Budgetary
Control: Managerial Control Process; Benefits; Limitations; Installation of the System; Classification of the
Budgets; Preparation of different types of Budgets: Cash Budget, Sales Budget and Master Budget.

Unit-II
Introduction to Marginal Costing : Meaning, application, advantages, limitations,. Fixed and Variable cost,
Contribution. Cost Volume - Profit Analysis, Break even analysis and profit volume graph.. Marginal costing and
important management decisions (Problems on decision making only).

Unit-III

AS 3 -Cash Flow Analysis: Meaning, Objectives and limitations. Preparation of cash flow statement with reference
to AS 3 (Both Direct and Indirect Method. Differentiate between cash flow statement and fund flow statement
analysis.

Unit-IV
Management accounting information for activity and process decisions: Activity Based Costing; Meaning,
Objectives and accounting procedure. Modern tools for cost management ;Benchmarking, Balance Scorecard
Quality Costing.

Suggested Readings :
1. Charles T. Horngern, Gary L. Sundem, Introduction to Management Accounting, Prentice Hall
of India Pvt. Ltd.
2. Kaplan, S. Robert, Anthony A. Atkinson, Management Accounting, Pearson Education.
3. Kishore M. Ravi, Cost and Management Accounting, Taxman Publication.
4. Holman, Louderbock, Management Accounting, Cenage Publication.
5. Khan & Jain, Management Accounting, Tata McGraw Hill Publication.
6. I M Pandey,Management Accounting,
7. Prasana Chandra ,Management accounting
 B.B.A. (Gen) 5thSemester
Economic Development Policies in India
Paper Code: 0604503

Total Marks :100

Theory Marks: 75
Internal Assessment : 25
Time (in hours): 03
Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be compulsory
covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and one question of
1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from each unit out
of which the candidate shall be required to attempt four questions, selecting one question from each unit. Each
question shall carry 15 marks.

Objective: The objective of the paper is to sharpen the analytical ability of the students, by highlighting an
integrated approach to the functioning aspects of the Indian economy, keeping in view the scope for
alternative approaches. Such an analysis is essential because the Indian economy is a unique combination of
alternative competing and often conflicting theories and a proper understanding of its working is imperative
if the student is to comprehend the ramifications that underlie most of the observed phenomena in the Indian
economic set-up. The emphasis of the paper is on overall social, political and economic environment
influencing policy decisions. To develop all these themes, the course is divided into four units.

Unit- 1
Basic Issues in Economic Development: Concept and Measures of Development and Underdevelopment; Human
Development;
Overview of Indian Economy: Understanding the Indian Economy; India on the eve of Independence,
Composition of National Income, Occupational structure, the Agrarian scene and Industrial Structure; Phases of
Planning in India, Development planning, Poverty and Inequality in India.

Unit- 2
The Agricultural Sector: Land Reforms, Agricultural Growth and Productivity, Green Revolution and After,
Agricultural Price, subsidy and taxation policies, Food security and PDS, Agricultural Labour and rural
unemployment, Rural employment schemes, Evaluation of rural credit policies, Microfinance- self-help groups and
NGOs.

Unit- 3
Industry and Services: The evolution of planning and import substituting industrialization, Economic reform and
liberalization in 1991, Phases of Industrialisation the rate and pattern of industrial growth across alternative policy
regimes; Public sector its role, performance and reforms; The small scale sector; Role of Foreign capital
Unit- 4
The Financial Sector: Structure, Performance and Reforms. Foreign Trade and balance of Payments: Structural
Changes and Performance of Indias Foreign Trade and Balance of Payments; Export policies and performance;
Macro Economic Stabilisation. India and WTO.

Suggested Readings:

1. Uma Kapila (ed), Indian Economy since Independence, Relevant articles.

2. Deepashree, Indian Economics, Performance and Polices, ANE Books Pvt. Ltd.New Delhi
3. Dandekar, V. M.,Forty Years After Independence in BimalJalan(ed.), The Indian
Economy: Problems and Prospects, Viking, New Delhi.
4. Nagaraj, R., Indian Economy since 1980: Vitrious Growth or Polarisation?, Economic and Political Weekly.
pp. 2831-39.
5. Vaidyanathan, A., Poverty and Development Policy. Economic and PoliticalWeekly.
6. Deaton, A and Jean Dreze., Poverty and Inequality in India. Economic and PoliticalWeekly.
7. Chakravarty, Sukhamoy. Development Planning The Indian Experience. OxfordUniversity Press, Delhi.
8. Jean Dreze and AmartyaSen, India: Development and Participation, Oxford UniversityPress, 2nd edition,
2002.
9. PulapreBalakrishnan, 2007, The Recovery of India: Economic Growth in the NehruEra, Economic and
Political Weekly, November.
10. Ray, S. K., Land Systems and its Reforms In India. Sections II & III, Indian Journalof Agricultural
Economics. Vol. 51. Nos. 1 & 2.
11. Vaidyanathan, A.,Indias Agricultural Development Policy, Economic and PoliticalWeekly.
12. Bhalla, G. S. Policy for Food Security in India.
13. ReetikaKhera, 2011, Indias Public Distribution System: Utilisation and Impact,Journal of Development
Studies.
14. Rao, J. Mohan and Servaas Storm. Distribution and Growth in Indian Agriculture.in T. J. Byres (ed.). the
Indian Economy: Major Debates since Independence, OUP.
15. Krishnaji, N. Agricultural Price Policy: A Survey with Reference to IndianFoodgrain Economy. Economic
and Political Weekly. Vol. 25. No. 26.
16. Srinivasan, T. N.,Eight Lectures on Indias Economic Reforms, OUP.
17. Nayyar, Deepak. (ed.). Industrial Growth and Stagnation: The Debate in India.Sameeksha Trust and OUP. pp.
(Introduction).
18. Chandra, Nirmal K.,Growth of Foreign Capital and its Importance in IndianManufacturing. Economic and
Political Weekly. Vol. 26. No. 11.
19. Khanna, Sushil.,Financial Reforms and Industrial Sector in India. Economic andPolitical Weekly. Vol. 34.
No. 45.
20. Rangarajan, C. and N. Jadhav. Issues in Financial Sector Reform,BimalJalan. (ed).The Indian Economy.
Oxford University Press, New Delhi.
21. NCAER (2001), Economic and Policy Reforms in India, New Delhi.
22. Government of India, Economic Survey (Annual), Ministry of Finance, New Delhi,
(various issues).
23. Reserve Bank of India, Report on Currency and Finance, (Annual), (various issues).
24. Misra, S.K. and V.K. Puri (2004), Indian Economy, Himalaya Publishing House, New Delhi.
25. Datt, R. and K.P.M. Sundharam (2004), Indian Economy, S. Chand & Company Ltd., New
Delhi.
 BBA-5th Semester
International Trade
Paper Code-0604504

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

Objective: This course develops a systematic exposition of models that try to explain the composition,
direction, and consequences of international trade, and the determinants and effects of trade policy. It
concludes with an analytical account of the causes and consequences of the rapid expansion of international
financial flows in recent years. Although the course is based on abstract theoretical models, students will also
be exposed to real-world examples and case studies.

Unit- 1
Introduction: Study of contents of International Trade; Difference between Internal, Inter-regional &
International Trade; Need for theory of International Trade; Distinguishing Features of International
Trade; Importance of International trade; Arguments against International trade; International trade &
Economic Development.

Unit- 2
Theories of International Trade: The Ricardian theory; and Heckscher-Ohlin model; Concept of Offer
curves and International Trade Equilibrium in terms of Offer curves; Barriers to trade: Tariffs and Non-
Tariffs Barriers.

Unit- 3
Terms of Trade between two Countries; Gains from Trade; Balance of Payments: Definitions &
Concepts; Foreign Exchange Rate policy: Fixed versus flexible exchange rates.

Unit- 4
Origin of World Trade Organization (WTO), India and WTO, Indias commitments to WTO; Indias
Foreign Trade and Balance of Payments: Before and After Economic Reforms of 1991; Features of
Recent Foreign Trade Policy.

Readings:
1. Paul Krugman, Maurice Obstfeld, and Marc Melitz, International Economics: Theoryand Policy, Addison-
Wesley (Pearson Education Indian Edition), 9th edition, 2012.
2. Dominick Salvatore, International Economics: Trade and Finance, John WileyInternational Student
Edition, 10th edition, 2011.
3. Bhagvati J (ed), International Trade , Penguin Books , 2007.
4. Kindlberger, C.P. (1973), International Economics, R.D. Irwin, Homewood.
5. Soderston, B.O. (1994), International Economics, The Macmillan Press Ltd., London.
6. Rana, K.C. &Verma, K.N., International Economics, Vishal Publishing Company, Jalandhar-Delhi
7. Indias Trade statistics, published by CMIE and DGCIS.
8. RBI Annual Reports,
 BBA-5th Semester
Presentation Skills (Workshop & Project)
Paper Code-0604505

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

Objective: This course aims to develop students communication and language skills in order to plan and
deliver an effective presentation. Students will be taken systematically through the key stages of giving
presentations, from planning and introducing to concluding and handling questions. Presentations will be
based on topics found in their Course Curriculum and research for the presentations will put into practice
internet research skills acquired in. Additionally, students will experience not only how to give an effective
presentation, but also how to become an effective listener. Finally, students will practice writing skills under
this course.

Unit-I
Introduction - Meaning, types of presentation: presentation that deeply involves the audience,
representation that creates excitement, persuasive presentation, presentation evoking emotional appeal,
presentation that sells a new idea, humorous presentation.

Unit-II
Planning a presentation: Planned and unplanned presentation, analyzing the audience, location of
presentations, objective of presentation, researching the topic; structuring the presentation, presentation
notes and session plan.

Unit-III
Methods of presentation- Fish bowl, role plays, group discussion, conference, seminar, workshop,
brainstorming, simulations, games, questionnaire; delivering presentation- presenter effectiveness,
difficult situations and nerves, motivation and attention.

Unit-IV
Outcomes of presentation- inspiring presentation, presentation that builds trust, presentation that offers a
solution, value added presentation, presentation that facilitates decision making.

Note: The classes for this course for entire semester will include theory classes and practical
workshops for the subject on alternate days conducted by the subject teacher along with special
workshops on how to use MS-Powerpoint and other softwares for creating Presentations.

Suggested Readings:
1. Gordon, Josh, Presentation that Change Minds, Tata McGraw Hill,New Delhi.
2. Kaul, Asha, The Effective Presentation, Response Books, NewDelhi.
3. Krachnert, Gary, Basic Presentation Skills, Tata McGraw Hill, NewDelhi.
 BBA 5th Semester
Computer Networking &Internet
Paper Code: 0604506

Total Marks : 100

Theory Marks : 75
Practical : 25
Time (in hours) : 03
Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

UNIT-I
Introduction to network, advantages and disadvantages of network, network topologies, analog and digital signal,
analog and digital transmission, transmission media, network categories, wireless networks.

UNIT-II
OSI model and TCP/IP model, protocols and their classification, flow control and routing, cryptography, firewall.

UNIT-III
Overview of internet, internet service provider, setting windows environment for dial up networking, search engine,
searching web using search engine, audio on internet, newsgroup, subscribing to news groups.

UNIT-IV
Intranet concepts and architecture, building corporate world wide web, HTTP protocol, intranet infrastructure,
fundamental of TCP/IP, intranet security design, intranet as a business tools, future of intranet, protocols of
communication.

Lab: HTML and Surfing with Internet

SUGGESTED READINGS:
1. Murty, C.V.S., E-Commerce, Himalaya Publications, New Delhi
2. Kienam, Managing Your E-Commerce business, Prentice Hall of India, N.Delhi.
3. Kosiur, Understanding E-Commerce, Prentice Hall of India, N.Delhi.
4. Kalakota, Whinston, Frontiers of Electronic Commerce, Addison Wesley.
 BBA-6th Semester
Indirect Taxes
Paper Code- 0604601

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

Objective: To provide basic knowledge and equip students with application of principles and provisions of
Service Tax, VAT, Central Excise, and Customs Laws.
Expected learning outcome: Students will gain a working knowledge regarding computation of tax liability
pertaining to these laws.

Unit 1
Service tax concepts and general principles, Charge of service tax and taxable services, Valuation of taxable
services, Payment of service tax and filing of returns, Penalties .

Unit 2
VAT concepts and general principles, Calculation of VAT Liability including input Tax Credits, Small Dealers
and Composition Scheme, VAT Procedures

Unit 3
Central Excise Law in brief Goods, Excisable goods, Manufacture and Manufacturer, Valuation, CENVAT, Basic
procedures, Export, SSI, Job Work

Unit 4
Basic concepts of customs law, Territorial waters, high seas, Types of custom duties Basic, Countervailing &
Anti- Dumping Duty, Safeguard Duty, Valuation, Customs Procedures, Import and Export Procedures, Baggage,
Exemptions

Readings:
1. V.S. Datey. Indirect Tax Law and practice, Taxmann Publications Pvt. Ltd., Delhi, Latest edition.
2. Dr. Sanjeev Kumar. Systematic Approach to Indirect Taxes, Latest edition.
3. S. S. Gupta. Service Tax -How to meet your obligation Taxmann Publications Pvt. Ltd., Delhi, Latest edition.
4. Dr. Vinod K. Singhania, Element of Service Tax, Taxmann Publications Pvt. Ltd., Delhi, Latest edition.
 BBA-6th Semester
Entrepreneurship Development
Paper Code- 0604602

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

OBJECTIVE
Study of this subject provides an understanding of the scope of an entrepreneur, key areas of development,
financial assistance by the institutions, methods of taxation and tax benefits, etc. The aim is to expose the
student to the contemporary policies relating to entrepreneurship development in India and the Institutional
framework available for the development, training of new and young entrepreneurs. The study will also help
the students to understand and learn the process of becoming an entrepreneurs and the steps involved in the
process of entrepreneurship development.

UNIT I
ENTREPRENEURSHIP
Entrepreneur Types of Entrepreneurs Difference between Entrepreneur and Intrapreneur Entrepreneurship in
Economic Growth, Factors Affecting Entrepreneurical Growth. Entrepreneur Vs. ProfessionalManager ;Women
Entrepreneur; Major Motives Influencing an Entrepreneur Achievement MotivationTraining,Entrepreneurship
Development Programs Need, Objectives.

UNIT II

Medium Enterprises , Small Enterprises Definition, Classification Characteristics, Ownership Structures; .

Micro, Small & Medium Enterprises (MSMEs)Policy in India; Steps involved in setting up a Business
identifying, selecting a Good Business opportunity, Market Surveyand Research, Techno Economic Feasibility
Assessment Preparation of Preliminary Project Reports Project Appraisal Sources of Information
Classification of Needs and Agencies.

UNIT III

FINANCING AND ACCOUNTING : Need Sources of Finance, Term Loans, Capital Structure, Financial
Institution, management of working Capital, Costing, Break Even Analysis, Taxation Income Tax, Excise Duty &
Service Tax , Customs Law.

UNIT IV

Institutions for Entrepreneurial Development; Role of Banks and Financial Institutions and their Assistance to
Entrepreneurs; Sickness in small Business Concept, Magnitude, causes and consequences, Corrective Measures
Government Policy for Small Scale Enterprises. Entrepreneurship Development in selected countries in the world.

Readings/References:
1. S.S.KHANKA Entrepreneurial Development S.Chand & Co. Ltd. Ram Nagar New Delhi, 1999.
2. Hisrich R D and Peters M P, Entrepreneurship 5th Edition Tata McGraw-Hill, 2002.
3. Vasanta Desai : Dynamics of Entrepreneurial Development and Management.
4. G.Balakrishnan-Financing of Small Scale Enterprises
5. Rabindra N. Kanungo Entrepreneurship and innovation, Sage Publications, New Delhi, 1998.
6. EDII Faulty and External Experts A Hand Book for New Entrepreneurs Publishers: Entrepreneurship
Development Institute of India, Ahmadabad, 1986.
 BBA-6th Semester
Corporate Tax Planning
Paper Code- 0604603

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

Objective : The aim of this course is to familiarize the student with major latest provisions of the Indian tax
laws and related judicial pronouncements pertaining to corporate enterprises having implications for various
aspects of Corporate planning with a view to derive maximum possible tax benefits admissible under the law.

UNIT I

1. Meaning of tax planning and management, tax evasion and tax avoidance; Nature and scope of tax planning and
management in the corporate sector; Justification of corporate tax planning and management. 2. Computation of
corporate tax: Carry forward and set off of losses in the case of certain companies under Sec. 79 of Income-tax Act,
1961;
UNIT II

Computation of taxable income of companies; Computation of the amount of corporate tax liability; Minimum
Alternate Tax; Tax on distributed profits of domestic companies; Tax on income distributed to unit holders.

UNIT III

3. Implications of Tax concessions and incentives for corporate decisions in respect of setting up a new business,
location of business and nature of business. 4. Tax planning with reference to financial management decisions:
Capital structure decisions; Dividend Policy; Bonus Share; Investments and Capital Gains.

UNIT IV

5. Tax Planning in respect of amalgamation or de-merger of companies or Slump sale or conversion of a firm into a
company.

Case Studies : Some case studies involving the learning are required to be discussed.

Readings :
1. E.A. Srinivas, Corporate Tax Planning, Tata McGraw Hill.
2. Vinod K. Singhania, Taxmanns Direct Taxes Planning and Management.
3. V.S. Sundaram, Commentaries on the Law of Income- Tax in India, Law Publishers, Allahabad.
4. A.C. Sampath Iyengar, Law of Income Tax, Bharat Publishing House, Allahabad.
5. Taxman, The Tax and Corporate Law Weekly.
6. Bhagmati Prasad, Direct Taxes Laws Practice, Wishwa Prakashan.
7. The Income Tax Act., 1961
 BBA-6th Semester
International Business Management
Paper Code-0604604

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

OBJECTIVE:
To enlighten the students on International Business Environment, which includes international Financial
management, International marketing and to study the impact of globalization on Indian Industry.

UNIT I
Meaning and features of International Business Management, Globalization forces Meaning, dimensions and
stages. Trading Environment of International Trade- Tariff and Non-Tariff Barriers Trade blocks. International
institutions influencing international business.

UNIT II
Analysis of Global Environment Economic, Legal, Technological,& Natural Environments ; country Risk
Analysis- Opportunities and threats for International Business. Rise of New economics like Brazil, Russia, India and
China (BRIC) and ASIAN countries.

UNIT III
International Financial Management Balance of Trade and Balance of Payment International Monetary fund.,
Asian Development Bank, World Bank, International Financial Instruments. International Currency and Currency
Crisis; Human Resources & International Business
UNIT IV

Bilateral and Multilateral Trade Laws History of general Agreements on Trade & Tariffs (GATT), World Trade
Organization (WTO, IPR, TRIPS, TRIMS, GATS, Ministerial Conferences, SAARC.) International Marketing
Objectives and Challenges in International Marketing, Major Players in International marketing, market Selection,
Entry Strategies.

Reference Books
1) International Business Environment Sundaram and Black
2) International Business Environment Bhalla and Raju
3) International Financial Management P.G. Apte
4) International Business Francis Cherunilam
5) International Business Rao and Rangachari
6) Export Management Rathod
7) Global Business today Charles Hill
8) International Business Charles Hill
9) International Business Environment and operations John D. Daniels
10) International Business Justin Paul
11) International Business Alan Rugmen, Richard Hodgetts.
 BBA-6th Semester
E- Commerce
Paper Code-06046605

Total Marks : 100

Theory Marks : 75
Internal Assessment : 25
Time (In hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be
compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks
each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions
will be set from each unit out of which the candidate shall be required to attempt four questions, selecting
one question from each unit. Each question shall carry 15 marks.

Objectives: A student should become familiar with mechanism for conducting business transactions through
electronic means Learning Outcome: After studying this paper, a student should be able to Explain various
aspects of E-Commerce. Understand the dynamics of fourth channel . Appreciate the internet technology and
its infrastructure. Understand the methodology for online business dealings using E-Commerce
infrastructure.

Unit-I
Introduction: Meaning, nature, concepts, advantages and reasons for transacting online, categories of E-Commerce.
Planning Online Business: Nature and dynamics of the internet, pure online vs. brick and click business; assessing
requirement for an online business designing, developing and deploying the system, one to one enterprise.
Unit-II
Technology for Online Business: Internet, IT Infrastructure, Middleware, contents: Text and Integrating E-business
applications. Mechanism of making payment through internet: Online payment mechanism; Electronic Payment
systems; payment Gateways; Visitors to website; tools for promoting websites; Plastic Money: Debit Card, Credit
Card;
Unit- III
Laws Relating to online transactions: Salient Features. Applications in E-Commerce: E-commerce applications in
manufacturing, wholesale, retail and service sector.

Unit-IV
Virtual existence: Concepts, working, advantages and pitfalls of Virtual organization, workforce, work zone and
workspace and staff less organization. Designing an E-Commerce Model for a middle level organization: The
conceptual design, giving description of its transaction handling, infrastructure and resources required and system
flow chart. Security in E-Commerce: Digital Signatures, Network security, Data encryption with secret keys, data
Encryption public keys.

Reading List:
1. Amor, Daniel - Pearson Edude. E Business R (Evolution).
2. Greenslein & Feinman. Electronic Commerce. TMH.
3. David Whiteley. E-Commerce: Strategy, Technologies and Applications. TMH.
4. Joseph, P.T. E-Commerce A Managerial Perspective. PHI.
5. Electronic Commerce: from vision to fulfillment. ELIAS M. AWAD PHI.