Purbanchal University

BBA VI Semester
LH: 48
Course Title : Public Finance
Code No. : MGT 162
Area of Study: Core
Credit 3

Course objectives

This course aims to provide analytical skill in the government finance of a country, help
to understand the approach of government’s economic activities and discuss the role of
government to influence overall economic performance in a country.

Unit 1: An Introduction to public finance LH 3

Concept, Scope, Role in developing economics

Unit 2: Public Revenue LH 17

Meaning, Need, Sources, Principles of Public revenue
Taxation: A major source of public revenue, Concept of tax , Characteristics of good tax
system, Cannons of taxation, Theories or principles of taxation (benefit principle and
ability to pay principle), Objective of taxation in developing countries (Growth , equity,
stabilization); Types of taxes

Unit 3: Public Expenditure LH 7

Meaning and aim of public expenditure, Cannons of public expenditure, Effect of public
expenditure (on production, distribution, economic stability, economic growth), Role in
developing countries, Principle of maximum social advantage

Unit 4: Public Debt LH 7

Concept, objectives, Importance, Sources, Effects, Meaning of burden and incidence of
public debt, Redemption ,Concept of public debt management and its objectives

Unit 5: Fiscal Policy LH 7

Concept, Objectives, Instruments, Fiscal policy for - inflation , Economic stability and
economic growth, Role of fiscal policy, Concepts of compensatory, anti-inflationary and
counter – cyclical fiscal policy
Unit 6: Public Budget LH 7
Meaning and purpose, Concept of deficit budget and its role as an instrument for resource
mobilization, Implications of foreign aid in deficit budgeting, Concept of zero - based
budgeting (ZBB)

Recommended Readings:-
1. Sundharam , K.P. M . and Andley K.K., Public Finance Theory and Practice,
S.chand & Co., New Delhi
2. Singh, S.K. , Public Finance in Theory & Practice, S.Chand & Co , New Delhi
3. Lekhi, R.K. , Public Finance , Kalyani Publication, New Delhi
4. Vaish, M.C. , Money , Banking , Trade & Public Finance , Wiley Eastern Ltd . ,
New Delhi
5. Bhatia , H.L. , Public Finance , Vikash Publishing House , New Delhi.
6. Due & Friendler , Government Finance : Economics of the public sector : Illinois
, Richard D . Irwin, USA.
 Purbanchal University
BBA VI Semester
LH: 48
Course Title : Management Information System
Code No. : MGT 161
Area of Study: Core
Credit 3

Course objectives

The course aims at providing students with the knowledge of different types of
information systems and primarily focuses on how to use computer information systems
and information technologies to revitalize business processes, improve managerial
decision making, and gain a competitive edge in business.

Unit 1: Information systems in Global business today LH 6

Definition of Information system, Definition of management information system, Role of
Information systems in business today, Globalization challenges and opportunities, The
emerging digital firm, Strategic business objectives of information systems, Business
perspective of information system

Unit 2: Global E-Business and Collaboration LH 6

Business processes and information systems, Types of information systems, Systems for
linking the enterprise systems for collaboration and team work, The information systems
function in business

Unit 3: Information Systems Organization and Strategy LH 7

Organizations and information systems, Impacts of information systems on organizations
and business firms, Using information systems to achieve competitive advantage, Business
value chain model, Case Study

Unit 4: Information Technology Infrastructure LH 7

IT infrastructure, Infrastructure components, Contemporary hardware platform trends,
Contemporary software platform trends, Management issues

Unit 5: Foundation of Business Intelligence LH 3

Using databases to improve business performance and decision making, Case study

Unit 6: Decision Support System (DSS) LH 3

Definition of decision support systems, Components of DSS, Applications of DSS,
Functions of DSS
Unit 7: Executive Information System(EIS) and Business Information System
LH 4
Definition of EIS, Characteristics of EIS, Functional information systems, Marketing
information systems, Manufacturing Information Systems, Finance and Accounting
Information Systems

Unit 8: Securing Information Systems LH 3

System vulnerability and abuse, Technologies and tools for protecting information
resources

Unit 9: Achieving Operational Excellence and customer intimacy LH 6

Enterprise Systems, Supply chain management systems, Customer relationship
management systems, Enterprise applications, Case study.

Unit 10: Strategic Information Systems LH 3

Definition of strategic information system, Strategic information system plan, Strategy
for developing strategic information system, Case study

Recommended Books:

1. Kenneth C. Loudon/ Jane P. Laudon,”Management Information Systems,

Managing the Digital Firm”, Twelfth Edition, Pearson.

2. Uma G. Gupta,”Management Informationn Systems, A Managerial Perspective”,

Tenth Edition, West Publishing Company.
 Purbanchal University
BBA VI Semester
LH: 48
Course Title : Total Quality Management
Code No. : MGT 163
Area of Study: Core
Credit 3

Course objectives

This course will enable the students to understand the Total Quality Management
concept, principles and practices and help to develop an insight and understanding of
Total Quality Management.

Unit: 1 Introduction to Quality and Quality management LH 8

Concept of quality, Competitiveness and Customers, Understanding and building the

quality chains, Managing quality, Quality starts with understanding the needs, Quality in
all functions

Unit 2: Conceptual Frameworks for Total Quality Management (TQM) LH 12

Early TQM Frameworks and Concepts: Deming’s fourteen points, Juran’s ten steps,
Corsby’s four absolute and fourteen steps to manage improvement, Feigenbaun’s
approach to total quality control, Concept on Kaizen’s tools—PDCA, 5s, 7 wastes, 7 old
and new quality tools, 5 whys, value stream mapping, Workstation improvement and
success stories, Shigeo Shingo’s approach—Zero quality control, Just-In-Time(JIT), and
Single Minute Exchange of Dies (SMED), Garvin’s eight quality dimensions, Ishikawa
(Fishbone) diagram, Taguchi’s philosophy to quality, The common causes of TQM
failures (Concepts Only)

Unit 3: TQM Tools LH 9

Benchmarking—Definition, concept, benefits, elements, reason for benchmarking,

process of benchmarking, FMEA, Quality Function Deployment (QFD)—House of
Quality, QFD Process, Benefits, Taguchi Quality Loss function, Total Productive
Maintenance (TPM)—Concept, Improvement needs.
Unit 4: Six Sigma LH 8

Concept, Features of Six Sigma, Goals of Six Sigma, DMAIC, Six Sigma
implementation, Lean Sigma— Five Lean tools and principles to integrate into Six Sigma

Unit 5: Statistical Process Control (Concepts Only, No Numerical) LH 6

Central tendency, The seven tools of quality, Normal curve, Use of control charts

Unit 6: Quality System Standards LH 5

Concept, Requirement and benefits of - ISO 9000 series, ISO 9001:2000, ISO
9001:2008, ISO 14000.

Recommended Books:

 Oakland, J.S. (1989), Total Quality Management, 2nd ed. Oxford: Butterworth,
Heineman Ltd., London.

 Basterfield H. Dale et. al. (2001), Total Quality Management, Pearson Education,
New Delhi.

 Logothitis N. (1992), Managing for Total Quality, Prentice Hall of India, New
Delhi.

 Charantimath, Poornima M.(2006), Total Quality Management, Pearson

Education.

 James R.Evans & William M.Lidsay, (2002), The Management and Control of
Quality, (5th Edition), South-Western: Thomson Learning.

 Sharma D. D.(2000), Total Quality Management- Principles, practice and cases,

Sultan Chand & Sons, New Delhi.

 Janakiraman, B. and Gopal, R.K (2006), - Total Quality Management – Text and
Cases, Prentice Hall (India) Pvt. Ltd., New Delhi.
 Purbanchal University
BBA VI Semester
LH: 48
Course Title : Entrepreneurship Development
Code No. : MGT 165
Area of Study: Core
Credit 3

Course objectives
The aim of this course is to provide the students the concepts of entrepreneurship. It also aims
to make them aware of developing a business plan to successfully establish and manage a
small business firm.

Unit 1: Introduction to Entrepreneurship LH 6

Defining entrepreneur and entrepreneurship; Characteristics/Qualities of individual

entrepreneur; Importance of entrepreneurship; Small business venture and entrepreneurship;
Obstacles in women entrepreneurship; Entrepreneurship and economic Development;
Entrepreneurial motivation – motivating factors; McClelland’s Acquired Needs Theory

Unit 2: Entrepreneurial Process and Intrapreneurship LH 10

Critical Factors for starting new enterprise – Personal attributes, Environmental factors, Other
sociological factors; Entrepreneurial process – Identifying and evaluating opportunities,
Developing business plan, Determining the resource requirement, Managing the enterprise;
Distinction between managerial and entrepreneurial decision-making; Concept of
Intrapreneurship and its growing importance; Distinction between entrepreneurs and
intrapreneurs

Unit 3: Creative Process for Business Ideas LH 8

Creative process – Nature of creative process; Sources of new ideas – Consumers, Existing
companies, Distribution channels, Research and development; Methods of generating ideas –
Focus groups, Brainstorming

Unit 4: Business Planning Process LH 8

The Planning process; Critical components of the Business Plan – Industry, Customer, and
Competitor analysis, Company and product description, Marketing plan, Operations plan,
Financial plan, Critical risks

Unit 5: Entrepreneurial Growth LH 8

Transition from Startup to growth – Choice between growth and no-growth; Growth and its
economic implications; Plateauing of growth; Financial strategies to support growth;
Organizational challenges during growth; Entrepreneurial skills and strategies – Record-
keeping and Financial control, Inventory control, Human resources, Marketing skills,
Strategic planning skills

Unit 6: Overview of Social Entrepreneurship LH 8

Defining social entrepreneurship; Categorization of social entrepreneurial organizations –
Imitative Non-profit organizations, Innovative Non-profit organizations, Hybrids, For-profit
organizations; Dimensions of social entrepreneurship; Approaches to social entrepreneurship

Suggested Readings:

Robert D. Hisrich and Michael P. Peters, Entrepreneurship, Tata McGraw-Hill Publishing

Co. Ltd., New Delhi, India
William Bygrave and Andrew Zachakaris (2011), Entrepreneurship, Second Edition, John
Wiley & Sons, Inc., New York
 Purbanchal University
BBA VI Semester
LH: 48
Course Title : Tourism Management
Code No. : MGT 164
Area of Study: Core
Credit 3

Course Objectives

This course provides framework and conceptual understanding of tourism and makes
understand the various elements of Tourism Management. This course also provides
knowledge of various organizations of tourism.

Unit I: Tourism Concepts

Definitions and historical development of tourism, Distinction between Tourist –

Traveler – Visitor – Excursionist; Types and forms of Tourism; Tourism System: Nature,
Characteristics; Components of tourism and its characteristics

Unit II: Domestic and International tourism

Domestic tourism: features, pattern of growth, profile; International tourism: Generating

and Destination regions; Pattern of growth and Profile.

Unit III: Tourism Demand and Supply

Introduction to Tourism Demand; Determinants of tourism demands; Motivation and

tourism demand; Measuring the tourism demand. Tourism Statistics (National, Regional
and Global); Major tourism markets of Nepal, Emerging trends and new thrust areas of
Nepalese tourism

Unit IV:
National Tourism Institutions and organizations and its role in promoting:
Public Sector (NTC, NTB, Ministry of Culture and Tourism); Private sector (HAN,
NATTA, TAAN, TURGAN, NARA, NMA)
International tourism institutions and organizations and their role in promoting
international movement-UNWTO, WTTC, TAAI, IATO, IATA, ITC, PATA, UFTAA,
ASTA

References:

 Mill and Morrison – The Tourism system an Introductory Text (1992) Prentice
Hall
 P.C. Sinha, Tourism Management. Anmol Publication
 Cooper, C, Fletcher, J, Gilbert, D and Wanhill, S. (2002): Tourism: Principles and
Practice, Addison Wesley Longman Publishing, New York, USA
 Burkart and Medlik, Tourism: Past, Present and Future, Heinmann, London
 Satyal Y.R., Tourism in Nepal: A profile, North Publishing House, Varanasi,
India