BBA SEMESTER-III / 3rd Sem(Second Year)

Each subject carries 100 marks out of which 60 marks for External Examination and 40
marks for Internal Assessment. Here L=Lecture; T=Tutorial; P=Practical; TA=Teacher
Assessment; MTE= Mid Term Exam; ETE=End Term Exam.

Internal External Types of

Periods
Sl. Course Course Title/ Assessment Exam Course
Total Credit
No. Code Subject
L T P TA MTE Total ETE CCC/PEC/SDC

Organizational
1 BBA301 4 0 0 20 20 40 60 100 4 CCC
Behavior [OB]
Management
2 BBA302 of Human 3 1 0 20 20 40 60 100 4 CCC
Values [MHV]
Management
3 BBA303 Accounting 3 1 0 20 20 40 60 100 4 CCC
[MA]
Ethics &
Corporate
4 BBA304 Social 3 1 0 20 20 40 60 100 4 CCC
Responsibility
[ECSR]
Green
5 BBA305 Marketing 2 1 2 20 20 40 60 100 4 CCC
[GM]

Personality
Development &
6 BBA306 3 0 2 20 20 40 60 100 4 CCC
Communication
skills [PDVV]

Total 600 24
 BBA- IInd YEAR
3rd SEMESTER

SUBJECT: ORGANIZATIONAL BEHAVIOR [OB]

SUBJECT CODE: BBA301 (CCC)

Total Credits: 04 Full Marks: 100

Total Credit Hours: 60 hours Internal Assessment Marks:40
(Teacher’s Assessment: 20 + Mid Term
Examination: 20)
Periods: Lectures-4, End Term Examination Marks: 60
Tutorial-0,
Practical-0.

Course Objectives:

The objective of this paper is to help students to acquire conceptual knowledge of the Management
concepts and to impart skills for practicing various kind of organizational behaviour.

Learning Outcomes:

1. To apply the basic concepts of OB

2. To illustrate individual differences based on personality, attitude and perception and its
implications.
3. To demonstrate good leadership qualities and to handle and resolve various types of
conflicts in an organisation.
4. To motivate people with enhanced interpersonal skills.

UNIT 1:
Introduction- Meaning and Importance of the Study of OB, Nature, Scope, Features of
Organizational Behaviour, Models of Organizational Behaviour, Contributing Discipline of the OB
field, Organization and Environment, Evolution of Org. Behaviour, Organizational Strategies and
policies, Different perspectives of organizations in India and elsewhere.

UNIT 2:
Personality: Concepts and determinants, Stages in personality development, Freud’s Personality
theory, Factors affecting personality.
Perception: Concepts and selectivity factors, perception and influence on individual behavior.
Learning: Nature and definition of learning (Classical Ivan Pavlov, Conditioning – Skinner & Social
learning)
Attitude: Concepts ,Components, Attitude and organizational behavior, Attitude measurement
(Thurstone Scales, Likert Scales), Sources and types of attitudes

UNIT 3:
Motivation- Concept and importance of motivation, Objectives of motivation, motivation theories
(Maslow’s Hierarchy Needs, Federick W. Taylor, Alderfer ERG Theory, Herzberg’s two Factor
Theory, Equity Theory, Vroom’s Expectancy theory)
UNIT 4:
Leadership and group dynamics- Definition and concept, Ohio state and Michigan leadership
theories, Traditional Theories, (Trait Theory and Contingency Theory), Modern Theories
(Charismatic Theories), Formal and informal groups and role concepts, factors affecting group
effectiveness, Group Develop model.

UNIT 5:
Communication and Conflict Management- Interpersonal communication and TA, Sources of
conflict, Types & Techniques of conflict, Style of managing conflicts, Negotiation (Process and
issues), integrating conflict and negotiation from the Gandhian perspective, conflictresolution

REFERENCE BOOKS:

1. Fred Luthans, Organization Behaviour, Mc Graw Hill, India.

2. M.N. Mishra , Organisational Behaviour, Vikas Publishing House Pvt. Ltd., NewDelhi.
3. John W. Newstrom ,Keith Davis , Organization Behaviour, McGraw Hill, India.
4. L.M Roy, Organisational Behaviour, S. Chand Publication.
5. Dr. F.C. Sharma, Organisational Behaviour, SBPD Publications.
 SUBJECT: MANAGEMENT OF HUMAN VALUES [MHV]
SUBJECT CODE: BBA302 (CCC)

Total Credits: 04 Full Marks: 100

Total Credit Hours: 60 hours Internal Assessment Marks:40
(Teacher’s Assessment: 20 + Mid Term
Examination: 20)
Periods: Lectures-3, End Term Examination Marks: 60
Tutorial-1,
Practical-0.

Course Objectives:

The objective of the course is to help students distinguish between values and skills, and understand
the need, basic guidelines, content and process of value education and to facilitate the students
understand harmony at all the levels of human being and live accordingly.

Learning outcomes:

1. Development of a holistic perspective based on self-exploration about themselves

(human being),family, society and nature/existence.
2. Understanding (or developing clarity) of the harmony in the human being, family,society
and nature/existence.
3. Strengthening of self-reflection.
4. To understand the role of a human being in ensuring harmony in society and nature.
5. To distinguish between ethical and unethical practices and working out the strategy to
actualize a harmonious environment.

UNIT 1:
Need, Basic Guidelines, Content and Process for ValueEducation-Purpose of value education,
Self-Exploration–content and process; ‘Natural Acceptance’ and Experiential Validation- as the
process for self-exploration; Continuous Happiness and Prosperity- A look at basic Human
Aspirations, critical appraisal- Happiness and prosperity
Right understanding, Relationship and Physical Facility- the basic requirements for fulfilment
ofaspirations of every human being with their correct priority; Understanding and living in
harmony at variouslevels.

UNIT 2:
Understanding Harmony in the Human Being - Harmony in Myself!- Human being as a co-
existence of the sentient ‘I’ and the material ‘Body’; Understanding the needs of Self (‘I’) and
‘Body’ - happiness and physical facility
Understanding the Body as an instrument of ‘I’ (I being the doer, seer and enjoyer); Understanding
the characteristics and activities of ‘I’ and harmony in ‘I’
Understanding the harmony of I with the Body: Sanyam and Health; correct appraisal ofPhysical
needs, meaning of Prosperity in detail

UNIT 3:
Understanding Harmony in the Family and Society- Harmony in Human-Human
Relationship-Understanding values in human-human relationship; meaning of Justice (nine
universal values in relationships) and program for its fulfilment to ensure mutual happiness;
Trust and Respect as the foundational values of relationship
Understanding the meaning of Trust; Difference between intention and competence
Understanding the meaning of Respect, Difference between respect and differentiation;
Understanding the harmony in the society (society being an extension of family):
Resolution,Prosperity, fearlessness (trust) and co-existence as comprehensive Human Goals
Visualizing a universal harmonious order in society- Undivided Society, UniversalOrder-
fromfamily to world family.

UNIT 4:
Understanding Harmony in the Nature and Existence - Whole existence as Coexistence-
Understanding the harmony in the Nature; Interconnectedness and mutual fulfilment among
the four orders of nature- recyclability and self-regulation in nature
Understanding Existence as Co-existence of mutually interacting units in all-pervasive space
Holistic perception of harmony at all levels of existence

UNIT 5:
Implications of the above Holistic Understanding of Harmony on Professional
Ethics-Natural acceptance of human values; Definitiveness of Ethical Human Conduct; Basis
for Humanistic Education, Humanistic Constitution and Humanistic Universal Order

REFERENCE BOOKS
1. R. R Gaur, R. Sangal, G.P Bagaria, Human Values and Professional Ethics , Excel
Books,New Delhi.
2. A.N Tripathi, Human Values, New Age Intl. Publishers, New Delhi
3. R. R Nagarajan, Professional Ethics and Human Values, New Age International
Publications, New Delhi.
 SUBJECT: MANAGEMENT ACCOUNTING [MA] SUBJECT
CODE: BBA303 (CCC)

Total Credits: 04 Full Marks: 100

Total Credit Hours: 60 hours Internal Assessment Marks:40
(Teacher’s Assessment: 20 + Mid Term
Examination: 20)
Periods: Lectures-3, End Term Examination Marks: 60
Tutorial-1,
Practical-0.

Course Objectives:
To impart the students, knowledge about the use of financial, cost and other data for the purpose of
managerial planning, control and decision making.

Learning outcomes:

1. To explain the application of management accounting and the various tools used.
2. To analyze the financial statements using various ratios.
3. To prepare Fund Flow Statement and Cash Flow Statement.
4. To prepare different budgets for the business.

UNIT 1:
Introduction- Meaning, Objectives, Nature and Scope of management accounting, Difference
between cost accounting and management accounting, Cost control and Cost reduction, Cost
management

UNIT 2:
Budgeting and Budgetary Control- Concept of budget, budgeting and budgetary control,
objectives, merits, and limitations. Budget administration. Functional budgets. Fixed and flexible
budgets. Zero base budgeting. Programme and performance budgeting.
UNIT 3:
Standard Costing and Variance Analysis- Meaning of standard cost and standard costing,
advantages, limitations and applications. Variance Analysis – material, labour, overheads and sales
variances. Disposition of Variances, Control Ratios.

UNIT 4:
Absorption versus Variable Costing - Distinctive features and income determination. Cost-
VolumeProfit Analysis, Profit / Volume ratio. Break-even analysis-algebraic and graphic methods.
Angle of incidence, margin of safety, Key factor, determination of cost indifference point

UNIT 5:
Decision Making-Steps in Decision Making Process, Concept of Relevant Costs and Benefits,
Various short term decision making situations – profitable product mix, Acceptance or Rejection of
special/ export offers, Make or buy, Addition or Elimination of a product line, sell or process further,
operate or shut down. Pricing Decisions: Major factors influencing pricing decisions, various
methods of pricing
Contemporary Issues
Responsibility Accounting: Concept, Significance, Different Responsibility Centres, Divisional
Performance Measurement: Financial and Non-Financial measures. Transfer Pricing

REFERENCE BOOKS:
1. Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg. Introduction to
Management Accounting , Pearson Education.
2. Singh, Surender. Management Accounting, Scholar Tech Press, New Delhi.
3. Goel, Rajiv, Management Accounting. International Book House,
4. Arora, M.N. Management Accounting . Vikas Publishing House, New Delhi.
5. Maheshwari, S.N. and S.N. Mittal. Management Accounting. Shree Mahavir Book Depot, NewDelhi.
Singh, S. K. and Gupta Lovleen. Management Accounting – Theory and Practice. PinnaclePublishing House.
 SUBJECT: ETHICS & CORPORATE SOCIAL RESPONSIBILITY
[ECSR]
SUBJECT CODE: BBA304 (CCC)

Total Credits: 04 Full Marks: 100

Total Credit Hours: 60 hours Internal Assessment Marks:40
(Teacher’s Assessment: 20 + Mid Term
Examination: 20)
Periods: Lectures-3, End Term Examination Marks: 60
Tutorial-1,
Practical-0.

Course Objectives: The objective of this paper is to make the students clear about the importance of
ethics in business and practices of good corporate governance; It also talks about the corporate social
responsibility.

Learning Outcomes:

1. Understand the importance of ethics and CSR in the day-to-day working oforganizations
2. Analyzing and assessing various ethical situation in society.
3. Understand and create organizational and management strategies in facilitating ethical
socially responsible decision making.
4. Learn scope of business ethics in Compliance, finance, Human resources, marketing,and
production.

UNIT 1:

Introduction to Business Ethics-Business Ethics – Concept, Characteristics, Importance and Need

for business ethics. Indian Ethos, Sources of Ethics, Concept of Corporate Ethics, Code of Ethics-
Guidelines for developing code of ethics, Various approaches to Business Ethics - Theories of
Ethics- Friedman’s Economic theory, Kant’s Deontological theory, Mill & Bentham’s Utilitarianism
theory, Concept of Utilitarianism, Forms of Utilitarianism, Justice and Fairness

UNIT 2:

Corporate Governance-Concept, Importance, Evolution of Corporate Governance, Principles of

Corporate Governance, Regulatory Framework of Corporate Governance in India, SEBI Guidelines
and clause 49, Audit Committee, Role of Independent Directors, Protection of Stake Holders,
Changing roles of corporate Boards, Elements of Good Corporate Governance, Failure of Corporate
Governance and its consequences

UNIT 3:

Functional Ethics:-Ethics in Marketing and Advertising, Human Resources Management, Finance

and Accounting, Production, Information Technology, Copyrights and Patents

UNIT 4:
Introduction to Corporate Social Responsibility-Corporate Social Responsibility: Concept, Scope
& Relevance and Importance of CSR in Contemporary Society; Corporate philanthropy, Models for
Implementation of CSR, Drivers of CSR, Prestigious awards for CSR in India; CSR and Indian
Corporations- Legal Provisions and Specification on CSR, A Score Card, Future of CSR in India;
Role of NGO’s and International Agencies in CSR, Integrating CSR into Business

UNIT 5:
Areas of CSR and CSR Policy-CSR towards Stakeholders-- Shareholders, Creditors and Financial
Institutions, Government, Consumers, Employees and Workers, Local Community and Society.
CSR and environmental concerns; Designing CSR Policy- Factors influencing CSR Policy, Role of
HR Professionals in CSR
Global Recognitions of CSR- ISO- 14000-SA 8000 – AA 1000 – Codes formulated by UN Global
Compact – UNDP, Global Reporting Initiative; major codes on CSR.
CSR and Sustainable Development ; CSR through Triple Bottom Line in Business

REFERENCE BOOKS:
1. J.P Sharma; Corporate Governance, business ethics and CSR; Ane Books Pvt Ltd, NewDelhi
2. C.S.V Murthy; Business Ethics, Text and Cases; Himalaya Publication House.
3. K.V. Bhanummurthy; Ethics and Social Responsibility of Business;
Pearson Education India.
4. B.N. Ghosh; Business Ethics & Corporate Governance, Mc Graw Hill
 SUBJECT: GREEN MARKETING [GM]
SUBJECT CODE: BBA305 (CCC)

Total Credits: 04 Full Marks: 100

Total Credit Hours: 60 hours Internal Assessment Marks:40
(Teacher’s Assessment: 20 + Mid Term
Examination: 20)
Periods: Lectures-2, End Term Examination Marks: 60
Tutorial-1,
Practical-2.

Course Objectives:
The objective of the course is to help students understand the importance of Green Marketing on
consumer satisfaction and environmental safety. This course aims at understanding the concept of
green products and marketing. It also revisits the factors that affect consumers’ purchase decision.

Learning Outcomes:
1. To make the student understand the concept and increase the consciousness aboutGreen
Marketing and Green Products.
2. To learn the factors that affect purchase decision of consumers
3. Broader understating of Green Marketing and its significance.

UNIT 1:

Green Marketing and Green Product-Green Product, Green Marketing, Evolution of Green
Marketing, Importance of green marketing, Benefits of Green Marketing, Adoption of Green
Marketing, Green Marketing Mix , Strategies to Green Marketing

UNIT 2:

Green Marketing Concepts-Green Spinning, Green Selling, Green Harvesting, Enviropreneur

Marketing, Compliance Marketing, Green Washing, Climate PerformanceLeadership Index

UNIT 3:

Green Marketing Initiatives-Green Firms, HCL’s Green Management Policy, IBM’s Green
Solutions, IndusInd Bank’s Solar Powered ATMs, ITCs Paperkraft, Maruti’s Green Supply Chain,
ONCGs Mokshada Green Crematorium, Reva’s Electric Car, Samsung’s Eco-friendly handsets,
Wipro Infotech’s Eco-friendly computer peripherals

UNIT 4:

Purchase Decision-Meaning of Purchase decision, Factors affecting Purchase decision, Steps in the
decision-making process, five stages of consumer buying decision process, Models of buyer
decision-making

UNIT 5:

Environmental Consciousness-Introduction of Environment, Importance of environmentalism,

Environmental movement, Benefits of green environment to the society, E-waste exchange, Extended
Producer Responsibility Plan, Guidelines for Collection and Storage of E-Waste, Guidelines for
Transportation of E-Waste, Guidelines for Environmentally SoundRecycling of E-Waste

REFERENCE BOOKS:

1. Esakki and Thangasamy, Green Marketing and Environmental Responsibility inModern

Corporations, IGI Global, 2017
2. Robert Dahlstrom, Green Marketing Management, Cengage Learning, 2010.
3. Jacquelyn A. Ottman , Green Marketing: Challenges and Opportunities for the New
Marketing Age, , NTC Business Books, 1993
4. Jacquelyn A. Ottman, The New Rules of Green Marketing, Berrett-Koehler Publishers,2011.
 SUBJECT: PERSONALITY DEVELOPMENT & COMMUNICATION
SKILLS [PDVV]
SUBJECT CODE: BBA306 (SDC)

Total Credits: 04 Full Marks: 100

Total Credit Hours: 60 hours Internal Assessment Marks:40
(Teacher’s Assessment: 20 + Mid Term
Examination: 20)
Periods: Lectures-3, End Term Examination Marks: 60
Tutorial-0,
Practical-2.

Course Objectives:
To create awareness and motivation among students about personality development in terms of their
basic skills including goal setting and time management also, to train the learners adequately by
exposure to theory and practice pertaining to these skills.

UNIT 1:
Techniques in Personality development a) Self Confidence b) Mnemonics c) Goal setting d) Time
Management and effective planning

Acquiring the soft Skills for personality development :

Body language, Problem-solving; Conflict and Stress Management; Decision-making skills,
Leadership and qualities of a successful leader; Character building, Team-work; Time
management; Work ethics, Good manners and etiquette.
Communication skills and Personality Development a) Intra personal communication and Body
Language b) Inter personal Communication and Relationships c) Leadership Skills d)Team
Building and public speaking

UNIT 2:
Basics of English - Tenses, reported speech: Acquiring the Communication skills – Interpersonal skills,
Speaking skills (brief speeches, group discussion);

Written communication: Basics of Letter writing, memorandum, notice, email, paragraph,

summary, note making and report writing. Resume writing.

UNIT 3 Self-esteem
Self-esteem- Symptoms, Advantages; Do's and Don’ts to develop positive self-esteem; Low self-
esteem – Symptoms; Personality having low self-esteem; Positive and negative self- esteem.
Interpersonal Relationships; Defining the difference between aggressive, submissive and assertive
behaviours ; Lateral thinking.

UNIT-4:
Employability Quotient Resume building-
The art of participating in Group Discussion – Facing the Personal (HR & Technical)
Interview -Frequently Asked Questions - Psychometric Analysis - Mock Interview Sessions
Corporate Grooming, Dressing Etiquette, Preparing for Interview, Emotional Quotient
UNIT 5:
Business Correspondence: Forms and Layouts of business letters, Enquiry and Reply letters Word
Building and Vocabulary Practice Antonyms, Synonyms and One word substitution

REFERENCE BOOKS:

1. Jeremy Harmar & John Arnold. Advance Speaking Skills. Essex, Longman Group
Limited.
2. Hedwig Lewis. Body Language: A Guide for Professionals . Response Books (a
division of Sage Publications India, Pvt. Ltd., New Delhi.
3. Daniel Goldman. Emotional Intelligence. New York, Bantam Books
4. Rajiv Mishra, Personality Development, Rupa & Co.
5. R.M. Sherfield, R.J Montgomery, P.G Moody, Developing Soft Skills, 4th Edition,
Pearson.
6. Barun K. Mitra, Personality Development and Soft Skills, Oxford University Press