bba syllabus cbcs
TRANSCRIPT
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BBA-CBCS-JUNE:2011
Hemchandracharya North Gujarat University,
Patan.
Faculty of Management
Syllabus For
Bachelor of Business Administration
(B.B.A. Program)
Choice Based Credit System
Effective From
JUNE -2011
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Objective:
The objective of the course is prepare young persons for junior executive/ Middle level
managers for the positions in various industrial, commercial, profit making and non-profit
organizations.
O. B. B. A. -1
A candidate for the degree of Bachelor of Business Administration (BBA) must have passed The
Higher Secondary (12Th
Standard School Certificate Examination of the Gujarat Secondary Education
Board or an examination recognized as equivalent thereto) and will be required to pass all Six
semester of B.B.A. program (For the Degree of Bachelor of Business Administration)
O. B. B. A. -2
The medium of instructions shall be English for the Bachelor of Business Administration Program.
O. B. B. A. -3
The Time period of this course will be of three years divided into SlX semesters. This will be full time
course and candidate admitted to this course will not be allowed to join any other course
simultaneously.
O. B. B. A. -4
(a) Students will be required to earn stipulated credit per course per semester for obtaining
BBA degree as shown below;
Semester I II III IV V VI Total Credit
BBA 24 24 24 24 24 24 144
(b) The credit for each course in the semester will be 4 credit and the credit per course
are determined as number of hours required teaching a course in a week., i. e. One credit
equivalent to one hour of study Theory and Two hours of study for Practical/ Laboratory
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which include seminar project/ case study, book review, article review, company visit,
problem solving etc. for minimum 15 weeks in a semester.
(C)The work load of the faculty shall be determined considering the total number of hours
of the study on weekly basis.
O. B. B. A. -4
The candidate admitted to First semester B.B.A. will be eligible to appear at the university
examination provided that he / she fulfills the conditions of minimum attendance as laid down in
Ordinance of the Hemchandracharya North Gujarat University (HNGU).
O. B. B. A. -5
The choice based credit system (CBCS) is student centric not only in the teaching-learning
processes but also in their evaluation process. The first part of the evaluation system consist of
Comprehensive Continuous Assessment and the second part consists of the Semester end
examination. For the purpose of deciding final results at the semester examination, the ratio
between Internal Assessment and university examination shall be 30: 70.
5.1 The frame work of continuous comprehensive assessment is given below;
Component Mode of evaluation Weightage
1 Assignment & Presentations 10%
2 MCQ Test 10%
3 Mid-Semester Examination 10%
4 End-Semester/University
Examination
70%
5.2 End-Semester Examination
During the 18Th to 20Th week of the Semester, a End-semester/ University examination shall be
conducted. The duration of the semester end examination shall be 3 hours per course.
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5.3 Practical Examination
Practical examination (wherever applicable) shall be conducted at the end of every semester. The
examination shall be conducted as per norms decided by the concerned authority of the university.
Dean of Faculty shall announce policy for the practical examination in advance. There shall be no
internal assessment test for practical/laboratory work.
5.4 Project/Dissertation Work
The Project Work and the Supervisor shall be assigned to the student by the concerned college well in
advance, and viva examination shall be organized as per norms decided by the concerned authority of
the University.
O. B. B. A. -6
Student shall study courses of BBA Program as per the following structure at each
semester and obtain credit accordingly.
No. of Courses of
Study
No. of credit
Theory + Practical
Total Credits
1. Foundation Courses 1 course 4 per course 4
2. Core courses 4 courses 4 per course 16
3. Electives 1 Courses 4 per course 4
Total credit per semester is 24 and 144 credit for six semesters. 24
O. B. B. A. -7
Student shall study courses of BBA Program at each semester and obtain marks
accordingly as follows.
No. of Courses of
Study
Marks per course Total Marks
1. Foundation Courses 1 course 100 100
2. Core courses 4 courses 100 400
3. Electives 1 Courses 100 100
Total Marks 600 per semester 600 Marks
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BBA-CBCS-JUNE:2011
O. B. B. A. -7.1 :
The followings are the courses to be offered to students by affiliated college/ Institutions
from June-2011.
Courses of Study: B. B. A. Program.
(Under Choice Based Credit System: CBCS)
Semester: I Semester-II
Foundation
Course
Business Communication: I Business Communication: II
Core
Courses
(Compulsory
)
Principles of Management Management Theory & Practice
Principles of Accounting
Macro Economics
Micro Economics
Corporate Accounting-I
Business Mathematics: IBusiness Statistics-I
Electives(Any One)
Management for MSMEs Environmental Studies
Forms of business Organization IT Tools and Applications
O. B. B. A. -8: Standard of Passing
To pass the semester examination, candidate must obtain
(a)At least 40% marks in the End-Semester/ University Examination and
(b)At least 40% marks in the internal examination in each paper.
O. B. B. A. -9: Award of Grades:
9.1 Credit: Credit means the unit by which the course work is measured, In these Regulationsone credit means one hour of teaching work or two hours of practical work per
week.
9.2 Grade Letter: It is an index showing the performance of the students in a particular course
( Paper). It is transformation of the marks obtained by the students in each
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course in to grade letter. The grade letters are O, A, B, C, D, E and F. There
is a range of marks for each grade letter.
9.3 Grade point. It is weightage allotted to each grade letter depending on the marks awarded
in a course or paper. The details are given below;
Grade Point Lower
Limit
Upper
Limit
Range of
Marks for
grade point
Grade
Letters
Lowest: 4 < 30 39.999 30 > = p < 40 F
Fail/Dropped
5 40 49.999 40 > = p < 50 E
6 50 59.999 50 > = p < 60 D
7 60 69.999 60 > = p < 70 C
8 70 79.999 70 > = p < 80 B
9 80 89.999 80 > = p < 90 A
Highest: 10 90 100 90 > = p < 100 O
The Semester end grade point average (SGPA) and the course-end cumulative grade
Point averages (CGPA) are calculated as follows;
Credit Point = Credit in the course * Grade secured in the course
SGPA = Sum of all credit point secured by the student in a semester
Sum of the credit assigned to the course in semester.
CGPA = Sum of the credit points secures in all semesters
Sum of the credit of the all semester
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Percentage equivalence shall be obtained by multiplying CGPA with 10.
The descriptive gradation shall be based on the scales given in the following table;
CGPA % Equivalence Descriptive Gradation
7.5
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The CGPA at the end of the program (In last semesters mark sheet) is calculated based on credit
points obtained is all semesters are as follows;
Semester Credit Point
I 180
II 164
III 158
IV 140
V 175
VI 130
Total 947
CGPA = 947 Credit points of all semesters / 144 Credit of the course
= 6.576
Percentage of the course = 6.576 *10 = 65.76 % - First Class
O. B. B. A. -10: A.T.K.T.
10.1 The standard of passing will be minimum 40% marks in each course, so the student
must obtain 40% marks in both internal as well as external examination.
Internal Examination: 12 marks out of 30 and
External Examination: 28 marks out of 70
10.2 A student can get admission in semester-III , only after successful completion of all
the courses of semester-I
10.3 A student can get admission in semester-IV, only after successful completion of all
the courses of semester-II.
10.4 A student can get admission in semester-V, only after successful completion of all
the courses of semester-III.10.5 A student can get admission in semester-VI, only after successful completion of all
the courses of semester-IV.
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Semester: I
FC: 101: Business Communication: I (Foundation Course)
Theory: Credit: 3 ( 70% ) Total Marks: 100
Practical: Credit: 1 (30%)
Unit Topics Covered under unit Wt.
I Grammar: Tense, Voice and Modals
Vocabulary: Phrasal Verbs, Synonyms, Antonyms, Idioms,
Commercial Terms (Business jargons).
25%
II communication Theory :
Process of Communication
Characteristics of Business Communication
Importance of Business Communication
25%
III Business Communications :
a. Format and Layouts of business letters
b. Letter writings for followings;
Enquiries and Replies, Placing of orders, Execution of
orders, denying of orders/ offers.
25%
IV Practical Examination:
- Reading Comprehension ( 25%)- Group discussion and individual speaking (25%)
- Listening (25%)
Cassette (BBC): Keep up of English ( 1 to 10 )
- Journal Writing ( Review of at least one short
story/Biography of business leaders and two articles
form the leading business news papers). (25%)
25%
Reference Books:
1. Business Communication by M.K. Sehgal, Excel Books, New Delhi
2. Practice English Grammar By A. J. Thomson & A. V. Matrinet
3. Modern Business Letters By L. Garteside (ELBS)
4. Principles and Practice of Business Communication By Phoda A. Doctor & Aspi H. Doctor.(A. R. Shetha & Co. Bombay)
5. Business Communication By U. S. Rai & M. S. Rai, (Himalaya Publishing House, Bombay)
6. Business Communication- By R. K. Madhukar, (Vikas Publishing House Pvt. Ltd., Noida)
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CC: 101:Principles of Management (Core Course)
Theory: Credit: 4 Total Marks: 100
Unit Topics Covered under unit Wt.
I NATURE AND SCOPE OF MANAGEMENT
Meaning, Significance and objectives, Management as aprocess, Management as a professional instead of professional,Evolution of Management theory: a brief idea. Schools of
management Thoughts. Scientific management School. System
and Contingency school, Management Process school, HumanBehavior school and Empirical school of Professionalisation of
management in India.
20%
II PLANNING AND DECISION MAKING
Meaning, nature, planning premises and constrains; Planning
process; typology of plants; Forecasting meaning and
significance;, M.B.O.- significance and process; DecisionMaking :- Decision making process.
20%
III ORGANIZING
Definition; process; principles; Departmentation; Delegation
of authority; centralization and decentralization. Informalorganization; Organization chart; Types of Organization: Line
functional. line and staff and committee. Hierarchy of
Organization.
20%
IV STAFFING AND DIRECTING:
Staffing: Introduction -Definition -Importance -Brief Idea of
Main Staffing functions; Directing -Introduction -Definition -
Directing and Coordination Importance ~ Brief Idea of
Directing Tools (Definitions and Features of Leadership,
Motivation. Communication and Supervision) -:
Communication Process and Barriers in Communication
20%
V CONTROLLING
Introduction -Definition -Controlling Process -Importance of
Controlling -Brief idea ofControUing Techniques -Ideal
Controlling System
20%
Reference Books:
1. L. M. Prasad: Principles and Practice of Managemenl, Sultan Chand & Sons, New Delhi.
2. Dr. C. B. Gupta: Business Management, Sultan Chand & Sons, New Delhi.
3. Rao V.S.P. and Krishna v. Hari. Management Text & Cases, Excel Books, New Delhi.
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CC: 102: Principles of Accounting (Core Course)
Theory: Credit: 4 Total Marks: 100
Unit Topics Covered under unit Wt.
I CONCEPTUAL FRAMEWORK:Meaning and objectives of accounting- Business transactions, ,
classifications of accounts, Rules for Debit & Creditdifference between capital and revenue expenditure. - Basicaccounting terms: assets, liabilities, capital, expenses, debtors,
creditors, goods, cost, gain, stock, purchase, sale, loss, profit,
voucher, discount, transaction, drawings, depreciation, reserve& provisions.
20%
II ACCOUNTING CYCLE :Introduction of journal, various and ledger - Examples related
only to recording the transaction into journal, posting into
ledger, balancing.
20%
III ACCOUNTING PRINCIPLES AND DEPRECIATION ;Accounting concepts- Accounting conventions (Theory Only)-
Depreciation, examples on fixed installment Method,
Diminishing Balance Method.
20%
IV PREPARATION OF FINAL ACCOUNTS
Trial Balance - Trading account, profit and loss account and
balance sheet of sole proprietor.
20%
V SUBSIDIARY BOOKS
Purchase book- Sales Book Purchase Return Book, SalesReturn Book- Bills Receivables Book Bills Payable Book Triple Column Cash Book with discount, cash and bank
column.
20%
Reference Books:
1. Introduction to Accountancy-by Dr. S.N. Maheshwari, Dr. S. K. Maheshwari, Sharad K.
Maheshwari (Vikas Publishing House, New Delhi)
2. Financial Accounting. By Narayan Swamy (Prentice Hall India., New Delhi)
3. Financial Accounting. By Ashish Bhattacharya ( Prentice Hail India. New Delhi)
4. Financial Accounting-by P.c. Tulsian (Tata McGraw Hill Publishing CO"New Delhi)
5. Principles and Practice of Accountancy B. S. Shah Prakashan.
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BBA-CBCS-JUNE:2011
CC: 103: Micro Economics (Core Course)
Theory: Credit: 4 Total Marks: 100
Unit Topics Covered under unit Wt.
I NATURE AND SCOPE OF ECONOMICS :
Nature of Economics and subject matter of Economics Microand macro economics, Robbins definition.
25%
II Basic concepts:Good, Utility, Price & value, Wealth and welfare, Equilibrium,
Consumption, production, Consumer's surplus, Std. of living,
Capital Entrepreneur (Mgt).
25%
III DEMAND & SUPPLY
Meaning of demand - Demand Determinants, the law ofdemand- change in demand - meaning of supply,
Determination of supply- the law of supply- change in Supply,
Equilibrium price interaction of demand and supply. Time
element in the theory of price.
25%
IV COST & REVENUES, FACTOR PRICING:
Basic cost concepts Total cost, fixed cost, variable cost,average cost, and marginal cost in short run and long run,
theory behavior, and relationship- Economies and
diseconomies of scale Concept of factors of production,The Marginal Productivity theory of Distribution under
perfect competition and imperfect competition.
25%
Reference Books:
1. Micro economics-by S. K.Agarwala Excel Books, New DeihL
2. Principles of eoonomics by P,M.Bhutani-Taxman's
3. Micro-economics by D.M.Mithani (Himalaya publishing company)
4. Dwivedi D. N., Micro Economic : Theory and Applications.
5. Sundaram K. P. M., Elements of Economic Theory ( Sultanchand & Company, New
Delhi) .
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CC: 104: Business Mathematics-I (Core Course)
Theory: Credit: 4 Total Marks: 100
Unit Topics Covered under unit Wt.
I SET THEORYSets, types of sets, subject, power set, null set, universal set,
equality of two sets, complement of a set, union andintersection of sets, different of two sets, Venn diagram law ofalgebra of sets, De Morgan Laws, Cartesian product of two
sets and number of elements in a finite set.
REAL NUMBER SYSTEMDefinition of Natural numbers, Integers, Relation numbers
& irrational numbers, Real numbers- absolute value and itsproperties.
FUNCTION :
Concepts of a function, domain, co-domain and range of afunction, constant functions, real functions, different functions
and their graphs - linear function, quadratic function,
polynomial function, rational function, exponential functionand logarithmic function, function in economic theory
(demand, supply, consumption, revenue and cost function)
equilibrium price.
30%
II DETERMINANT AND MATRIXMeaning of matrix and types of matrices- Null matrix, square
matrix. identity matrix, symmetric matrix and skew symmetric
matrix, transpose of a matrix, orthogonal matrix, addition,subtraction and multiplication of matrices, determinants and
their basic properties (without proof), singular and non
singular matrices, inverse of a matrix, ad joint of a matrix,solution of simultaneous equations (for two and three variables
only) using inverse of matrix.
20%
III CO-ORDINATE GEOMETRY
Co-ordinate of points, slope and intercepts of a straight line,equation of a straight line, different forms of equations of a
straight line - (1) y-y1 / y1-y2= x-x1 / x1-x2. (2) y-y1=m(x-
x1). (3) y=mx + c (4) x/a + y/b= 1.General equation of a straight line, concurrent lines, anglebetween two straight lines, distance between two points area of
a triangle and quadrilateral, collinearly of three points.
30%
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IV LIMIT
Limit as a function, limit of sum, product and quotient of two
functions and their uses in evaluating limits, use of the
standard forms (without proof) :Lim (1 + 1/n)n
, Lim (1 + n)1/n
,
Lim a
x
-1/x and Lim x
n
-a
n
/x-a n--->0 n--->0 x--->0 x--->a
20%
Reference Books:
1. Business Mathematics, V. K. Kapoor, Sultan chand and sons, New Delhi.
2. Business Mathematics, Allen R. G. D., Pitamber publication house.
3. Quantitative Techniques in Management, Vohra N. D., Tata MacGraw Hill Publishing
Company, New Delhi.
4. Elements of Business Mathematics by Soni, Sharma and Saxena (Pitamber Publication)
5. Mathematics for Management and Computer Applications, Sharma J. K. , Galgotia Private
Limited, New Delhi.
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BBA-CBCS-JUNE:2011
EC: 101: Management for MSMEs (Elective Course)
Theory: Credit: 4 Total Marks: 100
Unit Topics Covered under unit Wt.
I MMSEs in India:Concept of entrepreneur and entrepreneurship Quality and
characteristics of entrepreneur- Over view and history ofentrepreneurship Definition, overview and history of SMEsin India Performance and role Production, employment &
Export opportunities in MSMEs- Steps involved in setting up
MSMEs.
30%
II Programmes, Schemes and Services:
Schemes implemented by the ministries- Schemes under fiveyear plan Micro and small enterprise cluster development
program Credit linked capital subsidy scheme for technology
up gradation, Credit guarantee scheme, Assistance toentrepreneurship envelopment institutes Special Schemes to
Backward area Schemes on trade related entrepreneurshipassistance and development (TREAD) women Promotionalschemes for women.
40%
III MSMEs Policies:Central government policies- SME and export promotion
policy -Development act, 200615%
IV Emerging trends and Institutions Supporting MSME:Overview of WTO, IPR, INMSE (International SME network-
Bar coding.15%
Reference Books:
1. Dynamics of Entrepreneurship development, Vasant Desai.2. Entrepreneurship development in India, C. B. Gupta and N P Srinivasan.
3. Entrepreneurship development, S. S . Khanka.
4. Entrepreneurship and small business Management, C B Gupta and S S Khanka.
5. Small business and Entrepreneurship, Paul Burns and Dewhunt.
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BBA-CBCS-JUNE:2011
EC: 102: Forms of Business Organization (Elective Course)
Theory: Credit: 4 Total Marks: 100
Unit Topics Covered under unit Wt.
I Nature and scope of Business- Meaning, Understanding and objectives of Business, Industry
and Commerce. - Branches of Business.-- Importance ofBusiness, Industry and Commerce
Forms of Business Organization
Sole proprietorship, partnership, joint stock company, Co-operative Society and public Enterprises. :- - Meaning,
Features, Formation and Merits / Demerits of above.
25%
II Company Formation
The procedure with emphasis on Memorandum of Association,Articles of Association, and Prospectus :- Conversion of
Private Ltd. Co. - Doctrine of Indoor management.
Company Management :Director, managing Director, company Secretary : Position,
qualification - Appointment Remuneration- Powers- Duties -
Responsibilities.-Managing Directors, company Secretary :position, qualification, appointment, rights, duties and
Responsibilities.
30%
III Company Meetings : Types and Procedure
Equity shareholders : Statutory General meeting, Annual
General Meeting Extra ordinary General meeting.
Preference shareholders.Creditors : Debenture holders; Creditors.
Meeting of Board of Directors.Minutes of the Annual General meeting.
25%
IV Share CapitalShare, stocks and Debenture; classification of shares and share
capital and debentures, share Coupon, calls on shares,Forfeiture of shares, surrender of shares Transfer and
Transmission of shares.
20%
Reference Books:
1. Fundamentals of Business Organization. By Y. K. Bhushan, (Sultan Chand and Sons.)
2. Modem Business Organization and Management. By S. A. Sharlekar.
3. Indian Economy. By A. N. Ag(8wal.
4. The Essence of Merger and Acquisition, By p, S. Sudarshan.
**** End of First Semester****
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BBA-CBCS-JUNE:2011
Semester: II
FC: 201 : Business Communication: II (Foundation Course)
Theory: Credit: 3 ( 70% ) Total Marks: 100
Practical: Credit: 1 (30%)
Unit Topics Covered under unit Wt.
I Sales promotion letter, promotional emailsPrecise writing, Reading Comprehension
25%
II Theory Of Communication:Types Of Communication
Objective Of Communication
Obstacles Of Communication
25%
III Report Writing:1. Individual report-
Employee satisfaction reportReport for Starting of new branch
Report on product performance in the market.2. Committee Report with note of dissent:
Feasibility report,
Employees grievances report.
25%
IV Practical Aspects of CommunicationGroup Discussion & Personal Interview (25%)
Listening CDs of level II (25% )
Reading Skill (25% )
Noting down the reading of the Examiner (25% )
25%
Recorded Materials Recommended:
1. Keep up Your English B B C. (Audio)2. Choosing your English. BBC3. Language of Business BBC4. Getting on in English BBC
Reference Books:
1. Business communication by MKSehgal & V. Khetarpal, excel books, New Delhi
2. Communication skills by Dr. N. Rao & Dr. R. P. Das
3. Principles and Practice of Business Communication By Phoda A. Doctor & Aspi H. Doctor. (A. R.
Shetha & Co. Bombay)
4. Business Communication By U. S. Rai & M. S. Rai, (Himalaya Publishing House, Bombay)
5. Pal and Suri, Essential of Business Communication. S. Chand
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BBA-CBCS-JUNE:2011
CC: 201: Management Theory & Practice (Core Course)
Theory: Credit: 4 ( 100 % ) Total Marks: 100
Unit Topics Covered under unit Wt.
I Management organizationLevels of management (Top, Middle and lower), Social
responsibility of business, administration and management,Henry Fayals contribution (14- principles of management).
20%
II Emerging issues in managementProfessionalization of Management in India: Meaning ~
Reasons for Professionalization -Challenges against
professional Management in India; Creativity and Innovation -Meaning of Creativity and Innovation -Role of Creativity
Managerial Efforts; Japanese and American Management -Key
differences; Management Information System -Concept andImportance;
20%
III Introduction to functional managementIntroduction to Functional Management; Production
Management -Concept and Functions; Marketing Management-Concept and Key Decision Areas, Financial Management -
Concept and Key decisions
20%
IV Motivation and leadership theories
Motivation Theories -Introduction -Maslow's Need Hierarchy -Hertzberg's Two Factor theories -Theory X and Theory y~
Leadership Theories -Trait Theory Managerial Grid by Blake
and Mouton -Fiedler's Contingency Theory
20%
V Introduction to strategic managementIntroduction to Strategic Management-Definition -Features -
Difference between operating Management and StrategicManagement -Strategic Planning Formulation Process -SWOT
Analysis -Brief Idea of Strategy Implementation -Seven S
Model.
20%
Reference Books:
1. Rao V.S.P. and Krishna V, Hari, Management Text & Cases, Excel Books, New Delhi.
2. L. M. Prasad: Principles and Practice of Management, Sultan Chand & Sons, New Delhi
3. Dr. C. B. Gupta: Business Management, Sultan Chand & Sons, New Delhi,
4. David Fred R: Strategic Management, Prenlice Hall, New Delhi.
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BBA-CBCS-JUNE:2011
CC: 202: Macro Economics (Core Course)
Theory: Credit: 4 ( 100% ) Total Marks: 100
Unit Topics Covered under unit Wt.
I Macro economics & National income :-Nature, scope and subject matter of macroeconomics,
Concept and definition of National Income, circular flow ofincome concept of GDP ,GNP & NNP-Methods ofMeasurement/estimation of National Income & Difficulties in
measuring N.I. , significance of national income.
Concepts of personal Income Disposable Income Realincome - Per Capital Income.
25 %
II Theory of Income & EmploymentClassical theories of employment Keynesian macroeconomic
theory of employment: Consumption function Investment
function Propensity to consume and save Aggregatedemand and aggregate supply and level of prices principle of
effective demand Equilibrium of saving and investment Investment multiplier, Types, effect and control of Inflationand deflation. philips curve
25%
III Theory of money & interest
a. Money: Definitions of Money Functions of Money
Value of money The quantity theory of money Fishers &
cambridge cash balance equations their comparison andcriticism components of money supply concepts of M1,
M2,M3 & M4.b. Theories of Interest rate: Classical theory Loanable funds
theory
Liquidity preference theory and its motives.
25%
IV BankingFunctions of commercial banks credit creation Leakage
and limitations of credit
creation Functions of central Bank - weapons of creditcontrol Quantitative and
Qualitative methods
15%
V Business cycleConcept of business cycle phases of business cycle
characteristics of phases of business cycles.
10%
Reference Books:
1. Macro economics by D.M.Mithani , Himalaya publication
2. Macro Economics by R. Cauvery (S.Chand Publication.)
3. Ahuja H.L. Macro Economics: Theory and Policy, S. Chand & Co. Ltd. New Delhi.2006
4. Shapiro E. Macro Economic Analysis, Galgotia Publications, New Delhi. 1996 5thEd.
5. D. N. Dwivedi Macro Economics Tata McGrew Hill, New Delhi-2006
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BBA-CBCS-JUNE:2011
CC: 203: Corporate Accounting: I (Core Course)
Theory: Credit: 4 ( 100% ) Total Marks: 100
Unit Topics Covered under unit Wt.
I Shares and Share capital
Meaning of share and share capital; Types of shares ; Types ofshare capital; Depository system- meaning, Merits and
demerits ; Difference between reserve capital and capital
reserve; Meaning of over subscription and under subscription;
Calls in advance and calls in arrears; Issue of shares at par,
premium and discount; Provisions in act for premium and
discount; Forfeiture of shares;
Example on Issues, Forfeiture and Re-issues of shares
excluding Pro-rata allotment. (Entries in the journal and
balance sheet effect).
25 %
II Issue of Bonus Shares
Meaning; Reasons for issue of bonus shares; Methods of
giving bonus; Legal provisions; SEBI guidelines for issue of
bonus shares-2000.
Example on issue of bonus shares and making partly paid
shares fully paid (Entries in the journal and balance sheet
effect).
20%
III Splitting of Shares
Meaning of alteration of share capital; Conditions for the
alteration of share capital; Methods of altering share capital;
Alteration in the form of share capital; Diminution of capital.
Examples on alteration in the form of share capital.
15%
IV Final Accounts of Companies
A. Basic Terms: (20%)
Dividend; Proposed Dividend; Interim dividend; Unclaimed
dividend; Dividend equalization fund; Less tax dividend;
Provisions and reserve; General reserve; Contingency reserve;
Debenture redemption fund.
40%
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BBA-CBCS-JUNE:2011
B. Preparation of Final accounts in horizontal form (20%)
Adjustment; Valuation of stock; Depreciation; Pre-paid
expenses; Pre-received income, Interest on debenture;
Provisions and reserve; Dividend; Contingent liability.
Reference Books:
1. Advanced Accountancy, Volume-2, By S. N. Maheshwari ( Vikas Publishing House, New Delhi.)
2. Corporate Accounting - By Dr. V. K. Goyal ( Excel Books, New Delhi.)
3. Principles & Practice of Accountancy R. L. Gupta & V. K. Gupta (Sultan Chand and Sons, New
Delhi).
4. Corporate Accounting-I, By S. Anil Kumar, V. Rajesh Kumar, B. Mariyappa.(Himalaya
Publishing House, Mumbai).
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BBA-CBCS-JUNE:2011
CC: 204: Business Statistics: I (Core Course)
Theory: Credit: 4 ( 100% ) Total Marks: 100
Unit Topics Covered under unit Wt.
I Introduction of Statistics :
Meaning and Definitions of Statistics, the Nature of a
Statistical Study, Importance of Statistics in Business,
Limitations of Statistics, Types of data collection methods,
Types of classification data , Types of frequency distribution,
Types of class intervals, Types of diagrams and their
importance.
20%
II Measures of Central Tendency and Dispersion
Introduction; Types of measure of central tendency: Mean,
Median and Mode; Harmonic mean; Geometric mean, Their
merits and demerits, Practical problems.
Types of measures of dispersion: Range, Coefficient of range,
Quartile deviations, Standard deviation, Variance.
20%
III Correlation
Definition of Correlation, Types of Correlation, Scatter
Diagram Method, Karl Persons Correlation Coefficients,Rank Correlation Coefficients, Correlation Coefficients for
Bivariate frequency distribution, Probable error for Correlation
Coefficients.
Regression
Definition of Regression, Regression lines, Regression
Coefficients, Properties of regression Coefficients, Fitting ofregression lines and estimation for Bi-variate frequency
distribution.
20%
IV Multiple Regression and Correlation Analysis
Introduction, Multiple Regression, Standard Error of Estimate,
Partial and Multiple Correlation, Multiple Correlation,
Advantages and Limitations on Multiple Correlation Analysis.
20%
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BBA-CBCS-JUNE:2011
Index Numbers
Introduction and meaning of index number, Their usages,
Fixed base and chain base method, Methods of construction
index number: Laspayers, Paashes, Fishers, Bowley,Marshall, Edgeworth Index number, Time reversal and factor
reversal teats.
V Time Series Analysis and Forecasting MethodsTime Series analysis components of time series & methods of
estimation of trend seasonal components by moving averages,
Linear Trend, Non-Linear Trend, Measurement of Seasonal
Variation, and Forecasting.
Linear Trend, Non-Linear Trend, Measurement of Seasonal
Variation, and Forecasting.
20%
Reference Books:
1. Practical Business Statistics Frederick F. Croxton & Dudley Asia publishing House, Ps. 20.
2. Modern Business Statistics John B. Freund & Frank, J. Williams, Modern Asia Edition (Prentice
Hall Inc. Charles E. Tuttles)
3. Statistics : Methods & Analysis, Lincol L. Chao, McGraw-Hill Book Co. (international Student
Edition) S. 5.20.
4. Statistics Analysis for business Decision, William A. Supurr & Charles P. Bonini Richard D.
Triwin Inc. Home wood, illunoise S..9.95.5. Wheldon's Business statistics and Statistics Method G.L. Thrikettle Macdonald & Evansm Ltd.
6. Statistics for Economic and Business, Donald W. Paden E.F. Lindquist, McGraw-Hill Book Co,
India. S. 2-15.
7. Executive Decisions thought O.R. Wagner T.M.
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BBA-CBCS-JUNE:2011
EC: 201:Environmental Studies (Elective Course)
Theory: Credit: 4 (100% ) Total Marks: 100
Unit Topics Covered under unit Wt.
I The Multidisciplinary Nature of Environmental Studies:Definition, scope and importance, Need for public awareness
Natural Resources: Renewable and Non-renewable
Resources:Natural resources and associated problems, Forest resources:
Use and over-exploitation, deforestation, Timber extraction,mining, dams and their effects on forests and tribal people
Water resources: Use and over-utilization of surface andground water, floods, drought, conflicts over water, dams-
benefits and problems.
Mineral resources: Use and exploitation, environmental effectsof extracting and using mineral resources,
Food resources: World food problems, changes caused byagriculture and overgrazing, effects of modern agriculture,
fertilizer-pesticide problems, water logging, salinity
Energy resources: Growing energy needs, renewable and non-
renewable energy sources, use of alternate energy sources.
Land resources: Land as a resource, land degradation, man
induced landslides, soil erosion and desertification
Role of an individual in conservation of natural resources,Equitable use of resources for sustainable lifestyles.
25%
II Ecosystems
Concept of an ecosystem, Structure and function of an
ecosystem.Producers, consumers and decomposers, Energy flow in the
ecosystem, Ecological succession, Food chains, food webs andecological pyramids, Introduction, types, characteristic
features, structure and function of the following ecosystem:(a) Forest ecosystem
(b) Grassland ecosystem
(c) Desert ecosystem(d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans)
15%
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BBA-CBCS-JUNE:2011
III Biodiversity and Its Conservation : Introduction, definition:
genetic, species and ecosystem diversity.
Bio-geographical classification of India., Value ofbiodiversity: consumptive use, productive use, social, ethical,
aesthetic and option
Values, Biodiversity at global, National and local levels, Indiaas a mega-diversity nation. Hot-spots of biodiversity, Threats
to biodiversity: habitat loss, poaching of wildlife, man-wildlifeconflicts, Endangered and endemic species of India,Conservation of biodiversity: in-situ and ex-situ conservation
of biodiversity.
20%
IV Environmental Pollution: Definition, Causes, effects and
control measures of(a) Air pollution (b) Water pollution
(c) Soil pollution (d) Marine pollution
(e) Noise pollution (f) Thermal pollution
(g) Nuclear hazards
Solid waste management: Causes, effects and control measures
of urban and industrial wastes, Role of an individual inprevention of pollution, Pollution case studies, Disaster
management: Foods, earthquake, cyclone and landslides
Social Issues and the Environment : From unsustainable to
sustainable development, Urban problems related to energy,
Water conservation, rain water harvesting, watershed
management, Resettlement and rehabilitation of people; itsproblems and concerns, Environmental ethics: Issues and
possible solutions, Climate change, global warming, acid rain,ozone layer depletion, nuclear accidents and holocaust,Wasteland reclamation.
Consumerism and waste products, Environment Protection
Act., Air (Prevention and Control of Pollution) Act., Water(Prevention and Control of Pollution) Act., Wildlife Protection
Act., Forest Conservation Act., Issues involved in
enforcement of environmental legislation, Public awareness.
25%
V Human Population and the Environment : Populationgrowth, variation among nations., Population explosion
Family Welfare Programme., Environment and human health.,Human rights, Value education, HIV/AIDS., Women andChild Welfare, Role of Information Technology in
environment and human health.
15%
Reference Books:
1. Environmental Studies, By. N. K. Uberoi, Second Edition, Excel Books Publication.
2. Environmental Management, By. N. K. Uberoi, Second Edition, Excel Books Publication.
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BBA-CBCS-JUNE:2011
EC: 202: IT Tools and Applications (Elective Course)
Theory: Credit: 2 ( 50% ) Total Marks: 100
Practical: Credit:2 (50%)
Unit Topics Covered under unit Wt.
I Introduction to Computers, Operating System,
Windows & its Utilities
Computer system components, Input devices, Output devices,
storage, devices, computer storage elements, types of
computer, Applications of computers, advantages of usingcomputer.
Operating System: Introduction to operating system,Types of User Interfaces, Functions of Operating Systems
Types of Operating Systems, Booting Process,Introduction to Windows, features of Windows, variousversions, Components Of Windows
Internet and Outlook : Internet and intranet , Most popular
internet services, Functions of Internet like email, WWW,FTP, Usenet, IRC, instant, messaging, Internet Telephony
Managing emails, Using address book, Working with task list,
Scheduling appointments.
25%
II MS Word
MS Word: Creating, navigating and editing Word documents,
Formatting text of a document, Formatting , viewing andprinting a document, Inserting and removing page breaks,
Insert Header and footers, Viewing a document, Page set up of
a document, Printing a document, Working with tables andgraphics, Working with objects, Mail merge and labels,
Spelling and grammar tools, Autocorrect, Auto text, Auto
format, Inserting endnotes and footnotes, Working with
columns, Inserting comments, Creating index and tables fromthe content of document, Counting words, Macros, Saving
document with passwords.
25%
III MS Excel
Introduction To Excel, Concept of workbook, worksheet,
workspace, Types of data, Formatting workbook, Sorting Data
Advanced Excel , Data validation, Data filter (Auto &Advance), Charts, What if analysis, Protecting Worksheet.
25%
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Functions and formulas:
1. Mathematical: Round, ceil floor, fact, subtotal, sum , sum if
2. Logical : AND, OR, NOT, if3. Statistical: Min, max, avg, count if
4. Text: Concatenate, Exact, find, left, right, lower, upper, trim
6. Date and Time: Date, day, days360, hours, minute, now,second, time, today, year, datediff
7. Financial Functions: FV, IPMT, NPER, NPV, PMT, PV,Rate
Data analysis : Standard deviation, Variance correlation, z-test,
Chi-square).
IV MS PowerPoint
Creating , browsing &saving Presentation, Editing &
formatting slides, Linking multiple slides using hyperlinks andadvance buttons, Using slide layouts, Adding notes to the
slides, Editing and formatting slides, Working with slide
masters, Inserting objects on the slide, Animating objects,Slide transitions, Choosing preset animations, Triggeringanimations, Applying sound effects to animation effects,
Playing videos, Slide show, Custom Show
25%
University Examination Scheme (70-Marks) :
Theory Examination: 35 Marks
Practical Examination: 35 Marks
Reference Books:
1. PC Software, R. K. Taxali, Tata MacGraw Hill Publishing Company.
2. Working with Personal Computer Software (2nd Ed.) R.P.Soni, Harshal Arolkar,Sonal Jain , Wiley India Publications.
3. Olevel- Module-I, II & III, Satish Jain, Sashank Jain, Sashi Singh & Dr. Madhulika Jain, BPB
Publication.
4. Office 2003 in simple steps- Dreamtech Press.
5. Jain, V.K.; Computers and Beginners.
** End Of Semester: II**