DR. A.P.J.

ABDUL KALAM TECHNICAL UNIVERSITY

UTTAR PRADESH, LUCKNOW

Evaluation Scheme & Syllabus for

MBA (Integrated) First Year

AS PER
AICTE MODEL CURRICULUM
& NEP 2020

(Effective from the Session: 2024-25)

 MBA (Integrated) 1st Year Course Structure in accordance with AICTE Model Curriculum &
NEP 2020 w.e.f. Academic Session 2024-25
Semester I
•
SEMESTER 1

END
S. PERIODS EVALUATION SCHEME SEMESTER
No CODE SUBJECT L T P CT TA TOTAL PS TE PE TOTAL CREDIT
BMBAI 101 Principles Of
1 Management 3 0 0 20 10 30 0 70 0 100 3
BMBAI 102 Business 3
2 Mathematics 3 0 0 20 10 30 0 70 0 100
BMBAI 103 Fundamentals Of 3
3 Accounting 3 0 0 20 10 30 0 70 0 100
BMBAI 104 Business English 3
4 3 0 0 20 10 30 0 70 0 100
BMBAI 105 IT Application -1 3
5 3 0 2 20 10 30 0 70 0 100
BMBAI 106 Environmental
6 Science 3 0 0 20 10 30 0 70 0 100 3
BVAC 151 Holistic Health &
Happiness
7 2 1 0 20 10 30 0 70 0 100 3
TOTAL 700 21

SEMESTER II
EVALUATION END
S. PERIODS SCHEME SEMESTER
No CODE SUBJECT L T P CT TA TOTAL PS TE PE TOTAL CREDIT
Organisational
BMBAI 201 Behaviour 0
1 3 0 20 10 30 0 70 0 100 3
BMBAI 202 Principals of 0 3
2 Economics 3 0 20 10 30 0 70 0 100
BMBAI 203 Management 0 3
3 Accounting 3 0 20 10 30 0 70 0 100
Business 0 3
BMBAI 204 Communication
4 3 0 20 10 30 0 70 0 100
BMBAI 205 Basics of Statistics 0 3
5 3 0 20 10 30 0 70 0 100
BMBAI 206 IT Application -2 3
6 2 0 2 20 10 30 0 70 0 100
BMBAI 207 Creativity, Innovation 3
7. And Entrepreneurship 2 1 0 20 10 30 0 70 0 100
TOTAL 700 21
• Abbreviations used:
• L/T/P: Lecture/Tutorial/Practical
• CT/TA: Class Test/Teacher’s Assessment

SEMESTER 1
 PRINCIPLES OF MANAGEMENT

BMBAI 101
Credit 3 Contact Hours: 40L
Course Objectives:

1. To understand and learn the foundations and principles of management.

2. To learn and develop managerial and leadership skills
3. Ability to apply management and leadership skills to solve business problems.

UNIT I: Fundamentals of Management (7Hrs)

Definitions, function and process of management; Scope and significance of management; Managerial roles;
Managerial skills; Difference between management and administration; Contributions of Taylor and Fayol,
Human Relations & Behavioural Schools; Indian ethos in Management.

UNIT II: Planning and Organizing (8Hrs)

Concept of planning; Objectives of planning; Types of planning; Planning Premises; Planning Process;
Management by Objective; Concept of Organization, its nature and significance; Organizational structures;
Formal and Informal Organizations; Hierarchy in the organisation; Line and staff relationships; Delegation and
Decentralization; Span of Control; Case Analysis.

UNIT III: Recruitment and Selection ( 7Hr)

Concept, nature and significance of Staffing; Processes of Recruitment & Selection; Placement & Orientation

UNIT IV: Directing and Decision Making (9Hrs)

Directing: Concept of Directing, Principles of Directing, Effective Directing, Elements of Directing: Effective
Supervision, The Process and Techniques of Decision Making, Management By Exception (MBE); Concept of
Leadership and its importance in management.

UNIT V: Controlling (9Hrs)

Controlling and Coordinating- Elements of Managerial Control, Designing Control Systems, Management
Control Techniques, Effective Control Systems, Coordination-Essence, Importance, Principles and Techniques
of Coordination.

Suggested Readings:

1. Principles of Management; Koontz H., Weihrich H. (2009); Tata Mc Graw Hill; 8th Edition.
2. Principles of Management, Williams C (2009); South-Western/Cengage Learning; 5th Edition.
3. Principles and Practice of Management by Prasad L.M, , Sultan Chand & Sons, 20th Edition.
4. Essentials of Management, Jaiswal B. & Maheshwari R.K. (2010),: NRBC.
5. Management: A Global, Innovative and Entrepreneurial Perspective, Weihrich Heinz and Koontz
Harold (2013); Mc Graw Hill; 14th Edition.
6. The Essentials of Management: Everything you need to succeed as aNew Manager. Andrew Leigh
(2012);; Pearson UK; 2nd Edition.
7. Principals of Management by Charles W L Hills, Steven L McShane, The Tata McGraw Hill, 2020

BUSINESS MATHEMATICS
 BMBAI 102

Course Credit: 3 Contact Hours: 40L

Course Objectives

1. To understand the basic concept of mathematics for business.

2. To use learned mathematical concepts in business.
3. To understand probability and its uses in management decisions.

UNIT 1: Concepts of Algebra (6 Hrs.)

Fundamental concepts and uses of algebra; Law of Indices; Concept and types of functions; Linear and quadratic
equations; Concepts and simple problems in Arithmetic Progression, Geometric Progression & Harmonic
Progression.

UNIT 2: Basics of Set Theory (9Hrs)

Fundamental concepts and uses of Set Theory; Representation of Set and Subset; Set operations; Venn diagram;
De-Morgan’s Laws, Applications of Set theory in business.

UNIT 3: Fundamentals of Matrix and Determinants (10 Hrs.)

Fundament concepts and uses of the matrix; Types of matrices; Algebra of matrices; Determinants and its
properties; Adjoint of a matrix; Finding the inverse of a matrix; Rank of a matrix; Solution of a system of linear
equations by Cramer‘s Rule and Matrix Inverse Method (including not more than three variables).

UNIT 4: Compound Interest and Annuities ( 9Hrs.)

Different types of interest rates; Concept of present value and amount of a sum; Types of annuities; Present Value
and amount of an annuity including the case of continuous compounding; Valuation of simple loans and
debentures; problems relating to Sinking Funds.

UNIT 5 Probability ( 6 Hrs.)

Concept and uses of probability; Types of probability; Conditional probability and Bayes’ theorem; Simple
problems based on addition and multiplication theorems of Probability.

Suggested Readings:

1. A Textbook of Business Mathematics by Hazarika Padmalochan, S. Chand & Sons.

2. Business Mathematic by Trivedi, Pearson
3. Business mathematics by Sancheti D.C, &Kapoor, V.K, S. Chand & Sons.
4. Mathematics by Sharma R.D, Dhanpat Rai Publications
5. Business Mathematics BBA by Dr Yogesh Kumar Goyal, JBS

FINANCIAL ACCOUNTING
BMBAI - 103
Course Credit: 3 Contact Hours: 40L

Course Objectives
1. To familiarize students with the mechanics of preparation of financial statements,
2. Understanding corporate financial statements, their analysis and interpretation,
3. Role of IFRS in accounting discipline,

UNIT 1 : Fundamentals of Financial Accounting (9 Hrs.)

Introduction to financial accounting; Accounting conventions and principals; Purpose, scope, importance and
limitations of accounting; Users of accounting information; Generally Accepted Accounting Principles (GAAP)
and Accounting Standards (AS), The Accounting Equation; Understanding the Assets, Liabilities, Revenues and
Expenses; Concepts of capital expenditure, revenue expenditure, deferred revenue expenditure, capital receipts,
and revenue receipts. Nature of accounts and rules of debit and credit.

UNIT 2: Basic Accounting Processes (8 Hrs.)

Double entry system and its advantage; Basic accounting procedure; Journal, Journalizing, Journal entries
processes for accounting; Goods and Service Tax (GST) and accounting [ Ledger: meaning, utility, posting
entries. Opening and Closing entries; Trial Balance,

UNIT 3: Accounting for Inventory and Partnership (7 Hrs.)

Accounting for Depreciation, Significance and Methods, Inventory Valuation Methods and Choice of Methods.
Different Types of Reserves, Accounting for Partnership Firm-Introduction, Dissolution of Partnership Firm &
Its accounts, Provision for Bad Debts, Accrued, Prepaid, Outstanding and unearned income and expenditure

UNIT 4: Recording and Classification of Transactions (10 Hrs.)

Recording and Classification of transactions, Preparation of Financial Statements: Preparing Trading Account
and Trial balance, Profit & Loss Account, without & with adjustments and Cash Flow Statement for a Sole
Proprietor. Understanding of financial statements of a Joint Stock Company as per the Companies Act 2013.
Preparation of Cash flow statements

UNIT 5: Accounting Standards (6 Hrs.)

Introduction to International Financial Reporting Standards (IFRS): Need and significance. Ethical Issues in
Accounting. The meaning and need for convergence of India accounting standards with IFRS; the benefits of
achieving convergence with IFRSs for the economy, investors, industry, and accounting professionals. Concept
and procedure of issuing Indian Accounting Standards (Ind AS); Introduction to Ind AS - 7 – Statement of Cash
Flows, Ind AS 16 – Property, Plant and equipment and Ind AS 18 – Revenue Recognition;

Suggested Readings:

1. Narayanaswamy R. Financial Accounting: A Managerial Perspective. PHI Learning Pvt. Ltd., Delhi
2. Robert N. Anthony, David F. Hawkins, Kenneth A. Merchant. Accountancy- text and cases. McGraw Hill Education
(India) Private Limited, New Delhi.
3. Garg CA Kamal, and Sehrawat Neeraj Kumar. Beginner`s Guide to Ind AS & IFRS. Bharat Law House Pvt. Ltd., New
Delhi
4. Maheshwari S. N., Maheshwari Sunil K., and Maheshwari Sharad K, An Introduction to Accountancy, Vikas
Publishing House Pvt. Ltd.
5. PC Tulsian- Financial Accounting (Pearson, 2016)
With the latest (current) editions (not older than 6-7 years)

BUSINESS ENGLISH
 BMBAI- 104
Course Credit: 3 Contact Hours: 40L

Course Objectives

1. To help students use English in a variety of business contexts

2. To develop effective communication skills
3. To equip students with requisite managerial communication skills

UNIT 1: Functional Grammar for Business English (7 Hrs.)

Overview of Business English; Introduction to English as a global language; Introduction of four language
skills (L-S-R-W) for effective managerial communication; Use and corrections of Nouns & Pronouns,
Verbs & Tenses, Adjectives, Adverbs, Articles and Prepositions.

UNIT 2: Compositions (10 Hrs.) Sentence Types (Simple, Compound, and Complex); Use and
corrections of conjunction; Uses of Phrases and Clause; Transformations (Active-Passive, Direct-
Indirect); Summary and paragraph writing; Passages comprehension.

UNIT 3: Paragraph Writing and Vocabulary Building (6Hrs)

Mechanics of writing; Features and sub-skills linguistic and discoursal writings (cohesion, coherence,
style, context and content); Fundamentals of academic writing, technical writing and content writing.
Vocabulary building and concept of word formation – Prefixes, Suffixes, Synonyms, Antonyms, One
Word Substitutions; Meaning of important words used in business.
UNIT 4: Conversational Skills (10 Hrs)
Basic English in Face-to-face interaction in formal and informal situations: Greetings, replying to
greetings, introducing others, welcoming, bidding farewell; Basic conversations for effective interview:
talking about oneself (strengths and weakness, likes and dislikes, future plans, describing one’s family
etc.).
UNIT 5: Reading Skills (7 Hrs)
Introduction to Reading Strategies- Intensive and extensive reading; Fundamentals of Critical Reading
and Critical Thinking Skills.

Suggested Readings:

1. Effective Technical Communication (2020), M. Ashraf Rizvi. Tata Mc Grow Hill.

2. Lesikar RV & Pettit Jr. JD (2018), Basic Business Communication: Theory & Application, Tata Mc Grow
Hill.
3. Pal R. (2020) Business Communication, Sultan Chand & Sons Publication.
4. Business Communication (2021). Bovee and Thill. Tata Mc Grow Hill.
 IT APPLICATION– I
BMBAI 105
Credit 3
Max. Hours: 40
Course Objectives

1. To help students understand the uses of productive software of MS Office in management.

2. To acquire sufficient expertise to use MS Office software in business situations.
3. To enhance analytical skills with the help of software-based data analysis.

UNIT 1: IT for Business Intelligence (8Hrs.)

Data and information; Concepts of CPU, memory and storage devices; System and application software;
Fundamentals of database and data warehouse; Working of Internet, Intranet and Extranet; Concept of business
intelligence and power of data; Salient features of MS Office software, Power BI and Tableau. Introduction of
AI and ML.
UNIT 2: MS Word (8Hrs.)
Salient features of MS Word; Use of templates; Working with word document: editing text, finding and replacing
text, spell check, autocorrect, bullets & numbering, tabs, paragraph formatting, indent, page formatting, header,
and footer; Inserting and formatting a table; Inserting pictures and video; Suing mail-merge; Linking databases
and spreadsheet files; Printing and protecting documents.
UNIT 3: MS PowerPoint (8Hrs.)
Concepts and criteria for effective presentation; Use of templates and design; Working with presentations: slides,
fonts, drawing, editing; Inserting: tables, images, texts, symbols, hyperlinking and media; Transition, animation,
and slideshow.
UNIT 4: Basics of MS Excel (8Hrs.)
Characteristics of the spreadsheet: Managing worksheets: formatting, conditional formatting, entering data, and
editing; Printing and protecting worksheets; Handling operators in formulas; Working with multiple worksheets;
Controlling worksheet views, naming cells and cell ranges. Customise Options and Views for Worksheets and
Workbooks: Hide or unhide worksheets, Hide or unhide columns and rows, Customize the Quick Access toolbar,
and Modify document properties.
UNIT 5: Data Management and Charts in MS Excel (8Hrs.)
Concept of data and data management; Creating an Excel table from a cell range; Converting a table to a cell
range; Add or remove table rows and columns; Manage table styles and options; Apply styles to tables; Filter
records; Sort data by multiple columns; Change sort order; Remove duplicate records; Working with different
types of charts of MS Excel and using various options.
Suggested Readings:

1. Computer Application in Business by Parameswaran R., S Chand

2. Excel 2019 All-In-One: Master the new features of Excel 2019 / Office 365, by Lokesh Lalwani, BPB.
3. Microsoft Excel VBA and Macros (Office 2021 and Microsoft 365), by Bill Jelen, Pearson
4. AI and Business Rule Engines for Excel Power Users by Paul Browne, Packt Publishing
 ENVIRONMENTAL SCIENCE
BMBAI- 106
Course Credit: 3 Contact Hours: 40L

Course Objectives
1. To understand the basics of environmental science and its importance.
2. To develop a knowledge of natural resources and its conservation.
3. To understand biodiversity, its threats and conservation
4. To acquire knowledge of pollution, its impact and environmental legislation acts
5. To understand the principles of sustainability and its implementation
UNIT 1: Introduction to Environmental Science (6 Hrs.)
Environmental science and its importance; Ecosystem: concept, structure and functions; Types of the ecosystem:
terrestrial, aquatic and marine; Energy flow in the ecosystem; Concept and importance of food chains, food webs
and ecological pyramids, Case Studies.
UNIT 2: Natural Resources (8 Hrs.)
Land resources: Land degradation, landslides, soil erosion and desertification; Forest resources: Causes of
deforestation; impacts of mining and dam building on environment and forests; Water resource: Use and over-
exploitation of surface and groundwater, floods, drought conflicts over water; Energy resources: Renewable and
non-renewable energy sources, use of alternate energy sources; Global Warming; Green House Effect; Acid rain,
Case Studies.
UNIT 3 Biodiversity and its conservation (8 Hrs.)
Basic concepts of biodiversity; Importance of biodiversity in ecosystems; Values of biodiversity: consumptive
use, productive use, social, ethical, aesthetic and option values; India as a mega-biodiversity nation; Endangered
and endemic species of India; Threats to biodiversity: habitat loss, poaching of wildlife, man-wildlife conflicts.
Conservation of biodiversity: In-situ and Ex-situ biodiversity conservation, Biological Diversity Act, 2002.
UNIT 4: Pollution (10Hrs.)
Pollution and its types: Air pollution, Water pollution, Soil pollution, Noise pollution; Sources of pollution; Effect
of pollution on human health and economy; Preventive measures from pollution; Climate change: causes, impacts
and prevention; Environmental Legislation: Introduction to Water (Prevention and Control of Pollution) Act
1974, Introduction to Air (Prevention and Control of Pollution) Act 1981 and Environmental Protection Act 1986,
Environmental Impact Assessment (EIA).
UNIT 5 Sustainable Development and Business Practices (8Hrs.)
Principles and dimensions (economic, social, environmental), Green business practices: reducing waste, energy
efficiency, and sustainable sourcing, Environmental management systems (EMS) and certifications (ISO 14001),
The triple bottom line: people, planet, profit, Business opportunities in the circular economy, Green marketing
and consumer engagement
Suggested Readings:
1. Fundamentals of Environment” by Asthana and Asthana, S. Chand & Company
2. Fundamentals of Environmental Studies” by D.L. Manjunath (2023), Pearson.
3. Environmental Science: A New Approach” by Purohit and Shammi (2023), Agrobios India.
4. Environmental Pollution: Causes, Effects and Control” by V.K. Ahluwalia (2017), Teri Press.
5. Environmental Law and Policy in India” by Shyam Divan and Armin Rosencranz, Oxford.
6. Environmental Governance and Sustainable Development in India” by Prakash Chand Kandpal, Sage
Publications.
7. Green Marketing and Environmental Responsibility in Modern Corporations” edited by Esakki (2023), IGI
Global.

Holistic Health and Happiness

 VAC 151

Credit 3 HR 20
Course Objective: This course aims to enhance the students' understanding of holistic health, specifically in terms of
indigenous knowledge. To help the students understand the importance of thoughts in affecting the body and the level of
holistic health and happiness.

Module-I: Introduction [4Hrs.]

• Concept, Dimensions of health: Physical, Mental, Social, Spiritual, Environmental.
• Energy Wheels in the body: The Seven Chakras, Impact of thoughts on the body: Strategies for Holistic Health and
Spiritual Life Style.
Module -II: Understanding Positive Living [4Hrs.]
• Causes of Happiness: Heritability, Personality and Environmental basis.
• Stress-free living: Causes, symptoms, and types of stress, as well as management of stress and anger.
• Benefits of meditation and Yoga, Power of soul connectedness.

Module-III: Excellence in life [4Hrs.]

• Relationships and Happiness, Stages of Relationships in family life cycle.
• Managing thoughts and emotions: Positive Thinking and its benefits
• Emotional Intelligence (EI), Goleman’s Model of EI, Strategies for enhancing EI.

Module-IV: Positive Change [4Hrs.]

• Strengths to bear on opportunities and challenges.
• Stages of change and the change processes.
• Self-help strategies for Positive change.

Module-V: Holistic Health and Happiness Activities [4Hrs.]

• Positive Living: (Pre-measurement; Identify a Fear; Overcoming fears, Perceived Stress.
• Excellence in Life: Sharing feelings and expressions, Revive a Relationship, Motivational Stories and Tasks.
• Positive Change: Take a Challenge; Complete the Challenge; Emotional Expressiveness
Suggested Readings:

1. Baumgardeners, S. & Crothers, M. (2015): Positive Psychology. Pearson.

2. Carr Alarr (2004): Positive Psychology. Routledge.
3. Cotton, D.H.G. (1990). Stress Management: An integrated approach to therapy. New York: Brunner/Mazel
4. Davis, M., Eshelman, R.E. & McKay, M. (2019). The relaxation and stress reduction workbook.
5. Haidt, J. (2006). The Happiness Hypothesis: finding Modern Truth in Ancient Wisdom. New York: Basic Books
Group.
6. Pradhan, M., & Javed, N. (2023). Holistic Health and Happiness. Anu Books
7. Snyder C. R. & Shane, J. Lopez (2007): Positive Psychology, Sage.
 II SEMESTER
ORGANISATIONAL BEHAVIOUR
BMBAI - 201
Course Credit: 3 Contact Hours: 40L

Course Objectives

1. To help students understand the fundamentals of organisational behaviour.

2. To acquire sufficient expertise to use principles of organisational behaviour.
3. To understand the factors affecting the change and development of the organisation.

UNIT 1: Foundations of Organizational Behaviour (7Hrs.)

Concept of Organizational Behaviour (OB); Management roles, skills and activities; Disciplines that
contribute to OB; Opportunities for OB professionals; Understanding globalisation, workforce diversity,
customer service, innovation, networked organisations, work-life balance, people skills, positive work
environment and ethics; Business case analysis.

UNIT 2 Elements of Individual Behaviour (11Hrs.)

Concept of learning, conditioning, shaping and reinforcement; Attitude and its components; Factors for job
satisfaction; Impact of satisfied employees on the workplace; Concept of motivation and its uses in
management; Theories of motivation (Needs Hierarchy. Two factors, McClelland, Goal setting, Self-
efficacy, Equity theory); Factors affecting employee engagement; Elements of personality and values;
Myers-Briggs Type Indicator (MBTI); Relevance of Indian values; Elements of perception and emotions;
Decision-making in organisations, Ethics in decision-making; Emotional Intelligence; Business case
analysis.

UNIT 3 Group Behaviour and Work-Life Balance(9Hrs.)

Concept of group; Five stage model of group development; Groupthink and shift; Group norms and Indian
perspective on group norms; Concept of team; Types of teams; Creating team players from individuals;
Foundations for team-based work; Work stressors; Prevention and management of stress; Work-Life
balance and its impact; Business case analysis.

UNIT 4 Organization Change and Development(9Hrs.)

Concept of organisational structure; Types of organisational designs; Factors for organisational change;
Evaluating new design options; Organizational culture and climate; Factors affecting organisational
climate; Elements and objectives of organisational change; Proactive vs. reactive change; The change
process; Managing resistance to change; Characteristics and objectives of organisational development;
Measures of organisational effectiveness; Business case analysis.

UNIT 5: Management of Change: Change and Organizational Development, Resistance to change,

Approaches to managing Organisational change, Organizational Effectiveness, Organizational culture,
Power and Politics, Stress Management: Definition, potential, sources of stress,consequences of stress,
managing stress.
Suggested Readings:

1. Organisational Behaviour, UMA Sekaran, Tata McGraw Hill.

2. Organizational Behaviour, India Edition, Nelson & Quick, Cengage learning.
3. Organisation Behaviour, A modern approach – Arun Kumar & N. Meenakshi, Vikas
Publishing
4. Behaviour in organisations, Indian Edition, Jerald Green Berg and Robert A. Baron –
PHI.
5. Fundamentals Organisational Behaviour, India Edition – Slocum and Hell Riegel by
Cengage learning.
6. Culture and organisational Behaviour Jai B.P. Sinha, Sage.
7. Management of Organizational Behaviour, By Paul Hersey Kenneth. H. Blanchard
and Dewey, PHI
 PRINCIPALS OF ECONOMICS
BMBAI - 202
Course Credit: 3 Contact Hours: 40L

Course Objectives:
1. To provide students with an understanding of fundamental economic concepts and the relevance of these
concepts in managerial decision-making. Additionally, the course will cover the analysis of demand and
supply dynamics and an in-depth evaluation of production and cost functions.
2. To understand market structures and pricing strategies in various market structures.
3. Understanding International Trade, Balance of Payments, Concepts, and Disequilibrium in BOP.

Course Content:

UNIT 1 Introduction to Economics and Managerial Economics: (8 Hrs.)

Definition, Nature and Scope of Economics, Limitation of Economics,
Fundamental Problems of Economic System, Micro and Macro Economics,
Role and relevance of Economics in Decision Making,
Utility theories and analysis: Marginal Theory of utilities and Equi-Marginal
theory of utility.
UNIT 2 Understanding Demand and Supply Analysis: (8Hrs.)
Meaning, Types of Demand, Determinants of Demand, Demand Functions,
Law of Demand, Demand Curve and Nature of Curves, Elasticity of Demand
Indifference curves analysis, Consumer Equilibrium & Consumer Surplus,
Price, Income and substitution effect, Law of Supply, Supply Curve, Elasticity
of Supply
UNIT 3 Production Function: (8 Hrs.)
Meaning, Types, Analysis, Factors, Fixed and Variable Factors, Law of
Variable Proportion, Law of Returns to a Scale, Concept of Cost, Cost Function,
Short Run Cost, Long Run Cost, Explicit cost and Implicit Cost, Laws of
production, Laws of increasing returns & Laws of constant returns. Equal
product curves and Producer equilibrium.
UNIT 4 Markets Structure: (8Hrs.)
Meaning and Classification of markets, Structures and their making features,
Pricing under various markets, Profit Planning & Management, Types of Profit,
and factors determining short & long term profit.
UNIT 5 International Trade: (8 Hrs.)
Balance of Payments, Concepts, Disequilibrium in BOP, Trade Barriers and
Trade Strategy, Free Trade vs. Protection, Trade agreements, Measurement of
Economic Development and Growth.
Suggested Readings:
1. Economics by Paul Samuelson and William Nordhaus, McGraw Hill
2. Economics by Paul Krugman and Robin Wells (2020), Worth Publishers Inc., U.S.
3. Microeconomics by Robert Pindyck and Daniel Rubinfeld, Pearson
4. International Economics: Theory and Policy" by Paul R. Krugman, Maurice Obstfeld, and Marc Melitz,
Pearson Education
5. Managerial Economics and Strategy by Jeffrey M. Perloff and James A. Brander, Pearson
6. Principles of Economics by N. Gregory Mankiw, CENGAGE Learning Custom Publishing
7. Principles of Economics by Karl E. Case, Ray C. Fair, and Sharon E. Oster, Pearson
8. Economics: Principles, Problems, & Policies" by Campbell R. McConnell, Stanley L. Brue, and Sean Masaki
Flynn, McGraw Hill
 MANAGEMENT ACCOUNTING
BMBAI - 203

Course Credit: 3 Contact Hours: 40L

Course Objectives

1. To equip the students with skills to evaluate organisational performance and spot
Inefficiencies.
2. Develop the ability to identify areas for Improvement and Opportunity and provide them
with decision-making techniques.
3. Ability to use the best possible course of action while considering bothlong-term and short-
term implications of decisions.
UNIT 1: Introduction to Management Accounting [7 Hrs]

Meaning, objectives, Difference between Financial Accounting and Management Accounting, role and
responsibilities of Management Accountant Relevant costing and decision making, Introduction to cost behaviour
and cost volume relationship variation of cost behaviour relevant Information and decision making

UNIT 2 Marginal Costing as a Tool for Decision Making [8Hrs]

Break Even-Point, Make or Buy Decision, Change in product Mix, Pricing Decisions, Exploring a New Market,
shut-down Decisions.

UNIT 3 Budgets and Budgetary Control [6Hrs]

Preparing flexible budgets, Standard Costing and Variance Analysis for material and labour, Introduction to
Responsibility accounting: meaning and types of responsibility centres

UNIT 4 : Analysis & Interpretation of Financial Statements [10Hrs]

Meaning and Importance of Financial Statements, Types of financial statements, Steps and procedure of analysis
and Interpretation, Trend analysis & Ratio Analysis.

UNIT 5 : Financial Analysis and Forecasting [9Hrs]

Fund Flow and Cash Flow Analysis, other Financial Forecasting tools.

Suggested Readings:

1. Khan, M. Y., & Jain, P. K. (2006). Management Accounting, McGraw-Hill Education, 4thEdition.
2. Ananthanrayanan, P.S. (2014). Management Accounting, Oxford Publication.
3. Jaiswal B. & Venkatraman B. (2016), Financial Market Institutions & Financial Services,Sahitya Bhawan
Publications
4. Maheshwari, S.N., Maheshwari, S.K. & Maheshwari, S.K. (2018), Financial Accounting,Vikas Publishing,
6th Edition
5. Arora M.N. (2012) A textbook of Cost and Management Accounting, VikasPublication, 10th
edition
 BUSINESS COMMUNICATION
BMBAI - 104
Course Credit: 3 Contact Hours: 40L

Course Objectives

1. To make the participants adept at handling issues related to communication.

2. To communicate information and ideas clearly, logically and persuasively.
3. To formulate communication strategies to cope with and manage complex situations.

Unit 1 Theory of communication(8Hrs)

Concept of communication; Channels and objectives; Methods and modes of
communication; Barriers to communication; Impact of technological
advancements on communication; Verbal and non-verbal communications;
Characteristics of verbal and non-verbal communications.
Unit 2 Business correspondence (8Hrs)
Business letter writing, Parts, Structure, Layouts—Full Block, Modified Block,
Semi - Block Principles of Effective Letter Writing, Personnel correspondence,
Statement of Purpose Job Application Letter and Resume, Paragraph writing.
Unit 3 Presentation skills and group communication(11Hrs)
principles of effective presentation; Making effective presentation; Listening
skills; Group communication; Group discussion, Interview preparation,
conducting meetings, Drafting notices, Agendas and resolutions, Public relations
Unit 4 Language and writing skills(9Hrs)
Letters of Complaints, Claims, Adjustments, Sales Letters, promotional leaflets
and fliers, Consumer Grievance Letters, and Letters under the Right to
Information (RTI) Act.
Unit 5 Reports(9Hrs)
Layout, types and parts of a report: Feasibility reports, Investigative reports,
Summarisation: Identify main and supporting/sub-points, cohesively present
them and use tables and graphs.
Suggested Readings:
1. Business Communication Today by Courtland L. Bovee/John V. Hill/Roshan Lal Raina
2. Business Communication, by R.K. Madhukar
3. Business Communication: A Problem-Solving Approach by Kathryn Rentz , Paula Lentz, Anupam Das
4. Effective Business Communication, by Neera Jain , Shoma Mukherji
5. Managerial Communication by Dr. Nupur Angirish, Dr. Jyoti Gaur
6. Clampitt, P. G. (2013). Understanding communication. Communicating for Managerial Effectiveness:
Problems, Strategies, and Solutions. Thousand Oaks, California: SAGE Publications, Inc.
 BUSINESS STATISTICS
BMBAI - 205
Course Credit: 3 Contact Hours: 40L

Course Objectives

1. To provide a fair degree of proficiency in comprehending statistical data processing and analyzing it using
descriptive statistical tools.
2. To understand the fundamental principles of correlation, regression, time series, index numbers, etc.
3. To identify business situations and use statistical measures to solve the problem and predict decision
outcomes.

UNIT 1: Introduction to Statistics (7Hrs)

Basic Concepts, Primary & Secondary data, classification of data, Graphical representation of data, frequency
distribution.

UNIT 2: Central Tendency and Dispersion (8Hrs)

Measures of central tendency; Mean, Median, Mode, Geometric mean and Harmonic mean; Measures of
dispersion; Range, Mean Deviation, Standard Deviation, Coefficient of variation, Quartile Deviation, Skewness
and Kurtosis; Difference between these measures and their interpretation.

UNIT 3: Correlation & Regression (10Hrs)

Correlation- Concepts and importance, Positive & Negative correlation, Karl-Pearson’s correlation coefficient,
Rank correlation coefficient, Spurious correlation, Coefficient of determination. Regression- Concept, Difference
between correlation & regression.

UNIT 4: Time Series (10Hrs)

Introduction, components of a time series, Multiplicative and additive models, Semi Average & Moving Average
method;

UNIT 5 Index numbers (10Hrs)

Concept, price relative, quantity relative, value relative, Laspeyre’s, Passche’s and Fisher’s index numbers,
Family Budget method, problems in construction and limitations of index numbers Tests for adequacy of index
numbers.

Suggested Readings:
1. Gupta S. P. (2010). Statistical Methods, S. Chand & Co.
2. Kapoor, V. K. & Sancheti, (2011). Business Statistics, Sultan Chand & Sons
3. Anderson, D. R., Sweeney, D. J, & Williams, T. A. (2002), Statistics for Business and Economics, 11 th
Ed, South-Western Cengage Learning
4. Hooda R. P. (2002). Introduction to Statistics, Macmillan
5. Sharma, J. K. (2007), Business Statistics, Pearson Education India
 IT APPLICATIONS-II
BMBAI - 206
Course Credit: 3 Contact Hours: 40 L

Course Objectives

1. To help students understand and use various options for data analysis using MS Excel
2. To acquire sufficient expertise to perform advanced analysis of data.
3. To understand the scope of uses and impact of IT in business.

UNIT 1 Functions in MS Excel (8Hrs.)

Uses of various mathematical functions; Performing calculations using the SUM, MIN, MAX,
COUNT and AVERAGE functions; Performing conditional operations and logical operations
using the IF, SUMI, and COUNTIF.

UNIT 2 Data Analysis in MS Excel (8Hrs.)

Import, transform, combine, display and connect to data; Consolidate data; Perform what-if
analysis by using Goal Seek and Scenario Manager; Look up data by using the VLOOKUP
and HLOOKUP function; Working with data analysis toolkits for descriptive statistics,
regression, correlation, exponential smoothing and moving average; Uses of solvers; Basic
uses of R and Python for data analysis.
UNIT 3 Data Visualization (8Hrs.)
Create Pivot Tables; Modify field selections and options; Group Pivot Table data; Add
calculated fields; Salient features of data visualisation with Pivot Charts; Manipulation in
Pivot Charts; Applying styles to Pivot Charts; Drill down into Pivot Chart; Concept of
dashboard and its uses in data visualisation. Uses of ggplot2 in R and Matplotlib in Python.
UNIT 4: Social Media Communication Etiquettes
Importance of social media; Precautions in social media communication; Professional
networking and personal branding using social media; Understanding cyber threats and their
preventions.
UNIT 5 IT in Business (8Hrs.)
Introduction to IT-based business systems; Impact and future of IT in business organisation,
Overview of digital marketing, virtual reality and AI in business; Salient features of
Transaction Processing System (TPS), Management Information System (MIS) and Decision
Support System(DSS); Business case analysis on the uses of IT.

Suggested Readings:

1. MICROSOFT EXCEL 2019: DATA ANALYSIS&BUSINESS MODEL by L.

Winston Wayne, Microsoft Press
2. Excel 2019 All-In-One: Master the new features of Excel 2019 / Office 365,
by Lokesh Lalwani, BPB
3. AI and Business Rule Engines for Excel Power Users by Paul Browne, Packt
Publishing.
4. Computer Application in Business by Parameswaran R., S Chand
5. Management Information System by Laudon, Pearson
 CREATIVITY, INNOVATION AND ENTREPRENEURSHIP
BMBAI 207
Course Credit: 2 Contact Hours: 20 hours
COURSE OBJECTIVES:

1. The purpose of this course is to expose the student to the basic concepts of entrepreneurship, functions
of entrepreneurs and problems faced by them in the real world
2. To provide insights to students in converting an Idea into an opportunity and develop an understanding
of various funding sources for a start-up
3. Familiarize the students with SME sector activities and the role of government agencies supporting
SMEs.
4. To understand the process of a Business Plan

Unit 1 (4 Hours)

Creativity and Innovation: Meaning, the difference between innovation and creativity, Innovation types
& Platforms, Business Model Innovation, Service Innovation, Design-led innovation, Improvisation, Large
firm Vs. Start-up innovation, Co-creation and open innovation, developing an innovation strategy, Sources
of innovation, Innovation Environment, Creative Destruction

Unit 2 (5 Hours)
Entrepreneurship: Meaning, definition and concept, Factors affecting entrepreneurship, characteristics and
skills of an entrepreneur, entrepreneur v/s manager. Types of entrepreneurs, functions of an entrepreneur,
entrepreneurial decision-process. Social, rural and women Entrepreneurship, Case Studies of Successful
Entrepreneurs, Entrepreneurial Failure

Unit 3 (5 Hours)
Entrepreneurial Eco-System in India: Overview of MSME, Role of Central Govt & State Govt in supporting
SMEs, subsidies, grants, export-oriented units - fiscal &tax concessions, other government initiatives and
inclusive entrepreneurial growth Government e Market place (GeM), Zero effect Zero defect, Lean
Manufacturing., Start-up India, Stand Up India, Make in India, Innovate in India.

Entrepreneurial Finance: Estimating financial requirements; Sources of finance — banks & financial
institutions; Bootstrapping, Crowdfunding. Angel investing Venture Capital; IPO

Role of agencies assisting entrepreneurship: DICs, SSIs, NSICs, NISBUD, Entrepreneurship Development
Institute of India (EDII). New initiatives taken by the government to promote entrepreneurship. State Start-up
Ranking by DIPIT, State Innovation Ranking by NITI AAYOG (India Innovation Index),

Unit 4 (6 Hours)
From Idea to Opportunity: Idea generation- sources and methods, identification and classification of ideas.
Individual creativity: idea to business opportunity Process of New Venture and its Challenges.

Developing a Business Plan: Business Planning Process: Elements of business planning, Preparation of Project
Plan, Components of an Ideal Business Plan: Market Plan, Financial Plan, Operational Plan, and Feasibility
Analysis — aspects and methods: Economic analysis, Financial analysis, Market and Technological feasibility,
Business Model Launching a New Venture, Growth and Sustainability.
Suggested Readings
1. Roy: Entrepreneurship, OUP
2. Ahmad, Ali and Bhatt, Punita.: Entrepreneurship in Developing and Emerging Economies, SAGE
Publishing India
3. Mitra, Jay: The Business of Innovation, 2017, SAGE Publishing
4. Entrepreneurship 10th Ed (Indian Edition) 2016 by Robert Hirsch, Michael Peters Dean Shepherd,
McGraw Hill
5. Khanka, S.S.; Entrepreneurial Development; S. Chand and Co.
6. Kumar, Arya; Entrepreneurship; Pearson Education.
7. Desai, Vasant; Dynamics of Entrepreneurial Development and Management; Himalaya Publishing
8. Blundell, R. and Lockett, N.; Exploring Entrepreneurship Practices and Perspectives; OxfordPublications.
9. Dollinger, M. J.; Entrepreneurship: New Venture Creation; PHI Learning.
10. "Reinventing Your Business Model" by Mark W. Johnson, Clayton M. Christensen, andHenning
Kagermann)