BBA 2019 CBCS Syllabus

Saurashtra University

RAJKOT
(Accredited Grade A by NAAC)

Faculty of Business Management

Syllabus
For

Bachelor of Business
Administration(B.B.A.)
Choice Based Credit System
Effective From

JUNE - 2019
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 BBA 2019 CBCS Syllabus

Saurashtra University
RAJKOT
(Accredited Grade A by NAAC)

BBA Semester-I

Sr. Course Code Course Course Title C IM EM Total

No Category
1 19BBA101 Foundation Communication Skills and 3 30 70 100
Business Writing
2 19BBA102 Core Micro Economics 3 30 70 100
3 19BBA103 Elective Elements of Business Mathematics 3 30 70 100
4 19BBA104 Core Fundamentals of Management 3 30 70 100
5 19BBA105 Core Forms of Business Organization 3 30 70 100
6 19BBA106 Elective Principles & Practice of 3 30 70 100
Accounting
7 19BBA107 Allied Environmental Science 3 30 70 100
8 19BBA108 Core Office Automation 2+2* 15-T 35-T 100
50-P
Total 24 225 575 800
* 2 Practical = 1 Credit
BBA Semester-II

Sr. Course Code Course Course Title C IM EM Total

No. Category
1 19BBA201 Foundation Conversational English 3 30 70 100
2 19BBA202 Core Macro Economics 3 30 70 100
3 19BBA203 Elective Advance Techniques of 3 30 70 100
Business Mathematics
4 19BBA204 Core Emerging Trends in 3 30 70 100
Contemporary Management
5 19BBA205 Elective Business Accounting 3 30 70 100
6 19BBA206 Allied E-Commerce 3 30 70 100
7 19BBA207 Core IT Tools for Business 2+2* 15-T 35-T 100
50-P
8 19BBA208 Project Practical Studies 3 - 100 100
Total 24 195 605 800
* 2 Practical = 1 Credit

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 BBA 2019 CBCS Syllabus

BBA SEMESTER - I
COMMUNICATION SKILLS AND BUSINESS WRITING

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. I Core 19BBA101 Communica 3 30 70 2½
tion Skills Hours
and
Business
Writing

COURSE OBJECTIVES
 To hone students’ communication skills
 To strengthen students’ ability for business writing
 To equip the students with the knowledge various aspects of communication.
COURSE CONTENT
Unit - 1 Communication
1. Communication Process
2. Verbal communication
3. Non Verbal communication
a. Body Language (Kinesics)
b. Space Language (Proximics)
c. Para Language (Paralinguistics)
d. Other (Visual, Colour, Time, Touch etc.)

Unit – 2 Report Writing

1. Different types of reports

2. Lay out of a business report
3. Individual- Committee Report
Unit - 3 Business Writing

1. Notices and Circulars

2. Memos
3. Preparing Agenda- Minutes
Unit – 4 Business Writing

1. Preparing a questionnaire
2. Memorandum of Understanding
3. Preparing Handouts, Leaflets, brochures
 REERENCE:
 Business Communication – Pal and Suri, Sultan Chand & Sons, Delhi

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 BBA 2019 CBCS Syllabus

MICRO ECONOMICS

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. I Core 19BBA102 Micro 3 30 70 2½
economics Hours

COURSE OBJECTIVES
 To provide basic knowledge basic principles, concepts and tools of economics.
 To make enable students for understanding application/working of economic theories, concepts and
tools in real market conditions.
 To develop ability of students to apply principles, concepts and tools of economics.
 To develop/enhance ability of student to take accurate decisions on basis of knowledge of principles,
concepts and tools of economics.

COURSE CONTENT
Unit - 1 Definition of Economics:
Definition of Economics: Meaning, history, definitions (classical, neo classical and scarcity),
nature and scope. Concepts of economic activities and non economic activates

Unit – 2 Theories of Demand and Supply

Theories of Demand and Supply

I. Meaning of demand, demand schedule, demand curve, determinants of
demand, law of demand, exceptions to law of demand
II. Meaning of elasticity of demand, its types, factors affecting to price
elasticity of demand, practical significance of price elasticity of
demand
III. Meaning of supply, factors determining supply, law of supply.

Unit - 3 Utility analysis,

Utility analysis:- Utility, total and marginal utility. Law of diminishing marginal utility. Law
of equiv.-marginal utility.
Unit – 4 Market structure

Market structure: Meaning of market, classification, meaning and features of perfect

competition, monopoly, oligopoly and monopolistic competition.

REFERENCES
 Principles of economics –by DM MITHANI
 Micro Economics by HL Ahuja-S.CHAND & COMPANY LTD

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 BBA 2019 CBCS Syllabus
ELEMENTS OF BUSINESS MATHEMATICS

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/Pr Code er Title it al al Exam
actical/Proj Marks Marks Time
ect Duration
B.B.A. I Core 19BBA103 Elements of 3 30 70 2½
Business Hours
Mathsemati
cs

COURSE OBJECTIVES
 To sharpen mathematical abilities in making Business Decision
COURSE CONTENT
Unit - 1 Permutation & Combination
 Permutations (Meaning, formula )
 Permutations of different things
 Permutations of Similar things
 Restricted Permutation
 Combinations (Meaning formula)
 Combinations of things taken some or all at time
 Some Restricted Combinations - Examples
Unit – 2 Arithmetic & Geometric progression
 Sequence, Series
 Arithmetic Progression
o Definition
o Nth Term, Sum of n terms (With Proof)
 Geometric Progression
o Definition
o Nth Term, Sum of n terms (With Proof)
Unit - 3 Binomial Theorem
 Introduction
 Binomial Theorem ( Without Proof)
 Position of Terms
 Characteristics of Binomial theorem
 Binomial Coefficient
 Examples
Unit – 4 Mathematical Induction
 Introductions
 Principle of Mathematical Induction
 Meaning of Sequence and Series
 Sigma Notation ∑n ,∑n2, ∑n3 (with proof)
 Examples
REFERENCES

 Business Mathematics by Sancheti&Kapoor - Sultan & Chand

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 BBA 2019 CBCS Syllabus

FUNDAMENTALS OF MANAGEMENT

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/Pr Code er Title it al al Exam
actical/Proj Marks Marks Time
ect Duration
B.B.A. I Core 19BBA104 Fundamenta 3 30 70 2½
ls of Hours
Managemen
t

COURSE OBJECTIVES
This course contains only introductory aspects of business management. It primarily focuses on meaning, importance,
and functions of business management. The course helps students across the disciplines to overview business
management. The basic objective is to help the students understand the fundamental concepts and principles of
management. The students are required to study only primary aspects of management.
COURSE CONTENT
Unit - 1 Introduction to Business Management
Concept of Management and Salient Features of Modern Management; Management as an Art and
as a Science; Management as a Profession; Management Process (Functions of Management);
Significance of Management; Brief idea of Managerial Role (Views of Mintzberg);

Unit – 2 Planning
Concept and Definition of Planning; Nature of Planning; Planning Process; Planning Premises:
Concept and types; Need and Importance of PlanningTypes or Components of Plans (Brief idea
relating to objective, policy, rule, procedure, budget, strategy schedule, and project);
Unit - 3 Organising and Staffing
Concept and Definitions of Organising; Organising Process (Creating Organisation Structure);
Brief Idea of Situational Factors Affecting Organisation Structure; Elementary Idea (only concept)
of Forms of Organisation Structure, including Functional Organisation, Committee Organisation,
Project Organisation, Matrix Organisation, Network Organisation, and Virtual Organisation.
STAFFING:Concept of Staffing; Functions of Staffing (in brief);Factors Affecting Staffing
Decisions
Unit – 4 Directing and Controlling
DIRECTING:Concept; Directing Tools (only concept and features of leadership, motivation,
communication, and supervision); Importance of Directing.
CONTROLLING: Concept;Controlling Process; Role/Importance of Controlling;
REFERENCES
 Ramesh Rudani: Principles of Management, McGraw-Hill India Private Limited, New Delhi, India, 2014
 LM Prasad: Principles and Practice of Management, Sultan Chand & Sons, New Delhi, India.
 Koontz and Weihrich: Essentials of Management, McGraw-Hill, New Delhi, India.

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 BBA 2019 CBCS Syllabus

FORMS OF BUSINESS ORGANISATION

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. I Core 19BBA105 Fundamenta 3 30 70 2½
ls of Hours
Managemen
t

COURSE OBJECTIVES
To make the students familiar with the basic concepts in commerce, trade and industry, to expose them to
modern business world and to make familiar with different forms of business organizations, their formation and
management.

COURSE CONTENT
 NATURE AND SCOPE: Meaning, scope and evolution of commerce & industry, -
Industrial Revolution- its effects on Business and Economy
 HUMAN OCCUPATION: Meaning, features, objectives and scope of Business,
Unit - 1 Profession,Employmentand Vocation, Various forms of Business Organization: Sole
proprietorship, Partnership, Joint Stock Company, Co-operative society, Public
Enterprise, Non-profit organization.

 SOLE PROPRIETORSHIP: Meaning, characteristics, formation, merits and demerits.

 PARTNERSHIP: Meaning, characteristics, formation, merits and demerits. Types of
Unit – 2
Partnership firm. Limited Liability Partnership, Conversion of Partnership in to Joint
Stock Company.
 JOINT STOCK COMPANY: Meaning, characteristics, formation, merits and demerits,
Types of company,Concept of One Person Company.
Unit - 3  CO-OPERATIVE SOCIETY: Meaning, characteristics, formation, merits and demerits.
Federal Co-operative Society

 BUSNIESS COMBINATION: Meaning, Causes and Types of business combinations

 Brief study of following forms of combinations: Pools- Cartels-Holding Company -
Unit – 4 Merger and amalgamations
 Special Economic Zone: Meaning, Characteristics, Objectives, Merits and Demerits.

REFERENCES
 Fundamentals of Business Organisation by Y. K. Bhushan, Sultan Chand and Sons.
 Modern Business Organisation and Management. By S. A. Sharlekar
 Industrial Organization Management: By S.A. Sherlekar, Patil, Paranjpe, Chitale
 Business Organization and Management: By Jallo, Tata McGrawHill
 Industrial Organization and Management: By Dr. C. B. Gupta
 Business Organization and Management: By Dr. C. B. Gupta

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 BBA 2019 CBCS Syllabus

PRINCIPLES AND PRACTICE OF ACCOUNTING

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. I Core 19BBA106 Principles & 3 30 70 2½
Practice of Hours
Accounting

COURSE OBJECTIVES
To develop conceptual understanding of the basic accounting system through book-keeping mechanism and to
impart skills for preparation of financial statements.

COURSE CONTENT
Marks: 80 % Examples and 20 % Theory.
 Definition, Nature, Scope and Objectives of Accounting.
 Terns used in financial accounting, Relationship of accounting with economics and
statistics, Role of Accountant.
Unit - 1
 Generally Accepted Accounting Principles, Accounting as a Measurement discipline,
 Business Transactions – Meaning and Classification, Classification of Account, Rules of
Debit and Credit, Accounting equation.
 Journal, Ledger, Posting and balancing of ledger accounts.
Unit – 2  Preparation of Trial Balance

 Subsidiary Books: Purchase Book, Sales Book, Purchase Return Book, Sales Return
Unit - 3 Book,
 Cash Book and Petty Cash Books
 Preparation of Final Accounts: Trading Account, Profit &Loss Account and Balance
Sheet, Closing entries, Adjustments entries (Sole Proprietorship only).
Unit – 4
 Accounting Errors – Types of Errors, Rectification of Errors, and Effects of Errors on
Final Accounts.

REFERENCES
 Financial Accounting- by V.K. Goyal, Excel Books, New Delhi
 Principles and Practice of Accounting. - by Gupta and Gupta (Sultan Chand & Sons, Delhi)
 Introduction to Accountancy-by S.N. Maheshwari (Vikas Publishing House, New Delhi)
 Financial Accounting. By Narayan Swamy (Prentice Hall India, New Delhi)
 Financial Accounting. By Ashish Bhattacharya (Prentice Hall India, New Delhi)
 Financial Accounting-by P.C. Tulsian (Tata McGraw Hill Publishing Co,New Delhi)
 Principles and Practice of Accountancy-by Rana-Dalal (B.S.Shah, Ahmedabad )
 Principles and Practice of Accountancy –by S.P.Shah (Mahajan Publishing House, Ahmedabad)

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 BBA 2019 CBCS Syllabus

ENVIRONMENTAL SCIENCE

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. I Core 19BBA107 Environmen 3 30 70 2½
tal Science Hours

COURSE OBJECTIVES
To create awareness among the students regarding environmental situation, Legislations and International
treaties and motivate to contribution for creating awareness in the Society.

COURSE CONTENT
 Environment: Definition and Components of Environment: Lithosphere Hydrosphere
Atmosphere, Biosphere. Biogeochemical cycles - Carbon, Nitrogen and Hydrological
Cycle. Concept of Ecology and Ecosystem
Unit - 1  Environment Science: Definition, Principles and Scope; Environment awareness
programmes.

 Natural Resources and Wealth: Meaning and Types of Resources, Exploitation of

Resources.
Unit – 2
 Wealth: Meaning, Distinction between Wealth and Resources, Optimum Conversion of
Resources into wealth. Anthropogenic Waste, Man-made Industrial waste.
 Environmental Degradation: Meaning and Causes, Degradation of Urban Land, Forest
and Agricultural Land due to natural causes and human interference: Global Warming
Unit - 3  Environmental Management: Meaning, Development and Environmental
Linkages,Environmental concerns in India. The need for sustainable development,

 Disaster Management: Meaning, Need and Planning with reference to Flood, Storms,
Tsunami, Cyclones and Earthquakes in India.
Unit – 4
 Environmental Management System: ISO – 14000, Environment Audit, Eco-Friendly
products (Ecomark), Green Industry, Carbon Credit.

REFERENCES
 Environmental Management: By N K Oberoi, ExcelBooks.Delhi
 Environmental Management: By G N Pandey, Vikas Publishing House.
 Text Book of Environment: By K M Agrawal, MacMillan.
 Environmental Impact Assessment: By L W Canter, McGraw Hill, New Delhi
 Environmental Priorities in India:: By Khoshoo, Environmental Society, New Delhi
 Environmental Economics: By Karpagam M, Sterling Publishing, New Delhi

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 BBA 2019 CBCS Syllabus

OFFICE AUTOMATION

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. I Core 19BBA108 Office 2+2* 15-T 35-T 2 Hours
automation 50-P
* 2 Practical = 1 Credit

COURSE OBJECTIVES
The objective of the course is to make students aware about basics of computers, peripheral devices, internet
environment, word processing, spread sheets and presentation
COURSE CONTENT
Unit No. 1 to 3 -> Theory of 50 Marks and Unit No. 4 -> Practical of 50 Marks
Unit - 1 Computer Basics

Definition of computer, Block Diagram of Computer, Characteristics of computer, Generations of

computer, Analog computer, Digital computer (Mini, Micro, Mainframe, Super), Hybrid
computer
 Types of Memory: RAM, ROM, PROM, EPROM, EEPROM
 Storage Devices: Floppy Disk, Hard Disk, CD, DVD, Pen drive
Unit – 2 Input and Output Devices
 Input Devices: Key board, Mouse, Scanner, MICR, Micro Phone, Barcode Reader, Touch
Screen
 Output Devices
- Visual Display Unit: CRT, LCD
- Printers:Impact(Daisy Wheel, Dot Matrix Printer), Non-Impact (Drum, Ink-Jet, Laser )

Unit - 3 Internet Basic

 Internet Concept
 Internet Services: E – Mail, Chatting, Conferencing, Internet Telephony
 Internet Connection Methods: Dial Up Connection, Leased Line Connection
 Addressing: IP Addressing, DNS
 Overview: FTP, WWW, Web, Browser
Unit – 4 Practical
 MS-Word
Editing, Font formatting, Paragraph formatting, Page setups and printing
document, Mail-merge
 Ms-Excel
Preparing worksheet, Formatting cell, Page setup, building formulas, library functions (sum(),
average(), count(), left(), right(), mid(),if(), or(), and(), not(), date(), now(), time(), fv(), pv(),
pmt(), ipmt(), irr(), yield(), rate()
 MS- Powerpoint
Preparing interactive presentation
Viewing and navigating presentation

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 BBA 2019 CBCS Syllabus

Credit:
 1 lecture = 1 hour = 1 credit and 2 practical = 2 hours = 1 credit
 Theory 2 Hours/week = 2 credits and additional practical 4 hours/week = 2 credits. Total credit is 4.
Examination:
 Theory Examination – Total marks 50 (35 marks of university examination and 15 marks of internal). University
examination: 2 Hours
 Practical Examination – Total Marks 50 (No Internal Marks).University Examination: 2 Hours
Passing Standard:
 Student must obtain minimum 40% marks in theory and practical both
 Theory: Minimum 40% (minimum 14 marks in University examination and minimum 6 marks in internal)
 Practical: Minimum 40% (Minimum 20 marks in University examination)
REFERENCES
 Computer Fundamentals and Information Technology – By Bharat & Co.
 Computer Fundamentals – BPB Publications - By P.K.Sinha

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 BBA 2019 CBCS Syllabus

BBA SEMESTER - II
CONVERSATIONAL ENGLISH

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. II Core 19BBA201 Conversatio 3 30 70 2½
nal English Hours
Teaching Hours 45 Hours per semester

COURSE OBJECTIVES
 To hone students’ communicative skills.
 To drill students in conversational English.
 To strengthen students’ ability to use English for day to day purposes.
COURSE CONTENT
Unit - 1 Presentation strategies and interview skills
How to prepare presentation, strategies for delivering presentation, tips for interview skills and its
techniques, usage of body language, tips for building resume and cv
Unit – 2 Composition

Situation dialogues
 AtBank
 At a hotel
 At Library
 At educational institutions
 Comprehension
Unit - 3 Business letters
 Inquiry and Reply
 Collection
Unit – 4 Grammar

 Tenses
 Prepositions
 Voices

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 BBA 2019 CBCS Syllabus

REFERENCES
 Spoken English: A Foundation Course by KamleshSadanand and SusheelaPunitha (Part I and Part II)
 Telephoning in English Third Edition by B. Jean NateropeAbd Rod Revell
 Business communication by Sultan Chand & Sons.

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 BBA 2019 CBCS Syllabus

MACRO ECONOMICS

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. II Core 19BBA202 Macro 3 30 70 2½
Economics Hours

COURSE OBJECTIVES
 To provide basic knowledge basic principles, concepts and tools of macro-economics.
 To make enable students for understanding application/working of macro-economic concepts and tools
in actual conditions.
 To develop ability of students to apply principles, concepts and tools of macro-economics.
 To develop/enhance ability of student to take accurate decisions on basis of knowledge of principles,
concepts and tools of macroeconomics.

COURSE CONTENT
Unit - 1 Demographic issues
Demographic issues: relationship between size of population and economic development,
concepts of birth rate, death rate, life expectancy at birth and density of population. Recent
demographic trends in India, causes of large size of population, its effects on economic
development and current population policy

Unit – 2 Inflation

Inflation: definition-inflation and deflation, types, causes, effects and measures to regulate
inflation. Concept of price index-meaning and types
Unit - 3 National income

National income: concepts of national income-GDP,GNP&NNP, PERSONAL

INCOME,PERSONAL DISPOSABLE INCOME,,MONEY AND REAL INCMOE. Recent
trends of national income, inequalities of income-causes, effects and remedies.
Unit – 4 International trade

International trade: what is a trade? Distinction between internal and international trade, Balance
of trade and balance of payment, Concepts of Devaluation, Dumping, Exchange rate, Tariff and
Quotas.
REFERENCES
 Macro Business Environment: Suman K. Chakraborty- Himalaya publication house
 Indian economy: VK Puri& SK Misra - Himalaya publication house
 Principles Of Economics-DmMithani-

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 BBA 2019 CBCS Syllabus

ADVANCE TECHNIQUES OF BUSINESS MATHEMATICS

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. II Core 19BBA203 Advance 3 30 70 2½
techniques Hours
of Business
Mathematic

COURSE OBJECTIVES
 To sharpen mathematical abilities in making Business Decision
 Improve logical and reasoning abilities

COURSE CONTENT
Unit - 1 Determinants
 Definition
 Order 2 χ 2 , 3 χ 3
 Cramer's rule (two, three variables)
 Properties of determinant
 Examples
Unit – 2 Matrices

 Definition
 Types of Matrices
 Matrix Operation
 Transpose of Matrix
 Adjoint of Matrix , Inverse of Matrix
 Solution of Simultaneous linear equation using inverse matrix
 Examples
Unit - 3 Limits

 Introduction, meaning of x ->a, x-> , x-> 0

 Limit of a Function, (Definition)
 Rules of limits
 Standard limits
limxn – an = n.an-1
X - >a x - a
lim (1 + 1 / n )n = e
n ->∞
lim ah -1 = log a
h-> 0 h
limeh -1 = 1
h ->0 h ( Without Proof )
 Examples
Unit – 4 Mathematics of Finance

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 BBA 2019 CBCS Syllabus

 Introduction
 Simple Interest, Compound Interest
 Effective Rate of Interest
 Present Value of Money under compound interest
 Annuity & Sinking Fund
 Examples
REFERENCES
 Business mathematics by sancheti&kapoor – Sultan & Chand
 Fundamental of mathematics and statistics by v.k.kapoor&s.c.gupta – Sultan & Chand

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 BBA 2019 CBCS Syllabus

EMERGING TRENDS IN CONTEMPORARY MANAGEMENT

Name of Semester Core/Electi Course/Paper Course/Pape Cre Intern Extern External

Course ve/Allied/P Code r Title dit al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. II Core 19BBA204 Emerging 3 30 70 2½
trends in Hours
contemporary
management

COURSE OBJECTIVES
This course presents some issues relating to contemporary business management theory and practices. It
primarily focuses on historical development of management as well some issues relevant to modern
management. The objective is to help the students glimpse some key issues relevant to modern management
practices across the globe.
COURSE CONTENT
Unit - 1 Schools of Management Thoughts and Modern Management
Elementary Idea of Main Schools of Management Thoughts ----Scientific Management School;
Administrative Management; Neoclassical Schools of Management; System School of
Management; Contingency Schools of Management
Unit – 2 Managing Employee Motivation

Employee Motivation: Concept of Motivation, Types of Financial and Non-Financial Motives;

Job Enrichment: Concept and Techniques; Work Life Balance: Concept, Positive Effects, and
Managerial Actions. Job Satisfaction: Concept and Factors;
Unit - 3 Management of Change

Concept and Nature; Planned Change Process; Resistance to Change: Causes and Remedies;
Change Agent: Internal and External Change Agent, Emerging Role of Change Agents;
Unit – 4 Some Issues in Managing Employees

Creativity and Innovation: Concept of Creativity and Innovation, Promoting Innovation and
Creativity; MIS: Concept, Process and Significance; TQM: Concept, Scope and Significance:
REFERENCES
 Ramesh Rudani: Principles of Management, McGraw-Hill India Private Limited, New Delhi, India,
2014
 LM Prasad: Principles and Practice of Management, Sultan Chand & Sons, New Delhi, India.
 Koontz and Weihrich: Essentials of Management, McGraw-Hill, New Delhi, India.
 David Fred R: Strategic Management, Prentice Hall, New Delhi.
 Internet sources: Companies’ official websites, Wikipedia, and other Internet sources.

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 BBA 2019 CBCS Syllabus

BUSINESS ACCOUNTING

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. II Core 19BBA205 Business 3 30 70 2½
Accounting Hours

COURSE OBJECTIVES
To develop conceptual understanding of the basic accounting system through book-keeping mechanism and to
impart skills for preparation of financial statements.
Marks:80 % Examples and 20 % Theory.

COURSE CONTENT
 Accounting Standards: Definition, Objectives, Benefits, Accounting Standards Board of
Unit - 1 India, Preparation of Accounting Standard, Setting the Accounting Standards in India by
Institute of Chartered Accountant of India (Introduction only)

 Depreciation Accounting: Concept and Methods of depreciation, Revenue and Capital

expenditure. (Practical problems based on Straight Line Method and Reducing Balance
Method only).
Unit – 2  Valuation of Inventories: Concepts of Inventory, Introduction to valuation methods.
Determining the physical inventory, estimating the inventory value. (Practical examples on
FIFO,LIFO, Simple average and Weighted average methods).

 Accounts of non-profit making organization: Distinction between Capital and Revenue

Expenses, Receipts and Payments Account, Preparation of Income and Expenditure
Unit - 3 Account, and Balance Sheet from the Receipt and Payment Account and other information
given. Distinction between Receipts and Payments Account and Income and Expenditure
Account.
 Cost concepts and Preparation of Cost sheet with estimated cost sheet
Unit – 4  Operating Costing (Hospital, Hotel and Theatre operating costing)

REFERENCES
 Financial Accounting- by V.K. Goyal, Excel Books, New Delhi
 Principles and Practice of Accounting. - by Gupta and Gupta, Sultan Chand & Sons.
 Introduction to Accountancy-by S.N. Maheshwari, Vikas Publishing House
 Financial Accounting. By Narayan Swamy, Prentice Hall India.
 Financial Accounting-by P.C. Tulsian (Tata McGraw Hill Publishing Co.
 Principles and Practice of Accountancy-by Rana-Dalal, B.S.Shah,Ahmedabad .
 Principles and Practice of Accountancy –by S.P.Shah, Mahajan Publishing House.
 Cost Accounting – theory &Practice:Bhabatosh Banerjee-Prentice Hall of India Ltd.
 Advance Problem and solutions in Cost Accounting: S N Maheshwari, Sultanchand.

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 BBA 2019 CBCS Syllabus

E - COMMERCE

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. II Core 19BBA206 E- 3 30 70 2½
Commerce Hours

COURSE OBJECTIVES
To provide basic knowledge of Ecommerce.
COURSE CONTENT
Unit - 1 Introduction to E – Commerce
 Introduction/Concept and Meaning, History and Development (Evolution)
 Difference between traditional commerce and e-commerce
 Advantages and Limitations
 E – Commerce – Indian Scenario/E – commerce in India
Unit – 2 Types of E-commerce and E-marketing

Introduction to the following types:

 B2C, B2B, C2B, C2C, B2G and G2C
 Introduction and meaning of E-marketing
 Challenges of traditional marketing
 Various methods or techniques of E-marketing
Unit - 3 E – Payments and Security

A brief overview of the following:

 Credit card
 Debit card
 Smart Card (Electronic Credit Card)
 EFT
 E – wallet, e-check and e-cash
 Payment Gateway
Security in cyberspace – Kinds of threats and crimes, Credit Card Frauds and Internet security
using VPN and firewalls.
Unit – 4 Recent Trends in E – Commerce

 M – commerce – Introduction, growth and future, advantages and limitations

 Introduction and management of e – enterprises
 Ethical issues in e-commerce

REFERENCES
 E – Commerce and E – Business by Dr. C.S. Rayudu, Himalaya Publishing House
 Introduction to Banking by VijayaRaghavanIyengar, Excel Books

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 BBA 2019 CBCS Syllabus

IT TOOLS FOR BUSINESS

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. II Core 19BBA207 IT tools for 2+2* 15-T 35-T 2 Hours
Business 50-P

* 2 Practical = 1 Credit

Unit - 1 Database and its Objects

 Introduction Access Database and its Objects including Table, Query, Form, Reports,
Macros and Modules, Page
 Creating Database
 Working with data including insert, modify and delete records
 Navigating Database including records, find and replace
 Access data types
 Object naming rules
Unit – 2 Tables

 Creating tables through wizard and design view, datasheet view

 Understanding field properties: field size, input mask, format, indexed, Required, Allow
zero length, Validation rule, Validation text, Caption, Default value
 Primary keys, foreign key, composite key and candidate key
 Defining relationship and setting up the referential integrity
(Cascade update and Cascade Delete)
 Importing Exporting and linking objects with another application.
Unit - 3 Queries and Forms

Query: Understanding and creating different queries including select, Action (append,
delete, update, make-table), using wizard (cross-tab query, find duplicate query), Parameter
query, Implementation of calculations and functions in queries
Form: Understanding types forms and its properties
Unit – 4 Practical - Practical Exercise of Unit 1 to Unit 3

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 BBA 2019 CBCS Syllabus

PRACTICAL STUDIES

Name of Semester Core/Electi Course/Paper Course/Pap Cred Intern Extern External

Course ve/Allied/P Code er Title it al al Exam
ractical/Pr Marks Marks Time
oject Duration
B.B.A. II Project 19BBA208 Practical 3 - 100 -
Studies
* 2 Practical = 1 Credit

COURSE OBJECTIVES
The objective of practical training is to develop among the students a feel about industrial environment and
business practice. Also, to develop a practical base in them as a supplement to the theoretical study of the
management in general.
GUIDELINES
PART-A: AREA OF STUDY
1. Minimum number of units to be visited: One.
2. The unit to be visited must be from the following sector.
a. Manufacturing Unit
b. Non-manufacturing Unit (Trading Unit)
c. Service sector (Bank, Insurance, Financial institution, Infrastructure unit, etc.)
d. Non-profit organization (Big educational institution, charitable institution etc.)
3. Nature of visit:
The visit will include the following aspects:
General Information:
a Form of organization
b Year of establishment and brief history
c Promoters and existing managing group.
d Installed and utilized capacity.
e Contribution of the unit to the industry.
Production Information:
a. Products of the company
b. Plant Lay-out
c. Manufacturing process
Human Resource Department Information
a. Number of Employees: Total employees, including Executives, Officers, Skilled, Semi skilled
and unskilled
b. Employee amenities and welfare activities
Marketing Information:
a. Main products and brand name
b. Distribution system – Modes and methods, channel of distribution, distributors, dealers, etc.
c. Promotion activities: Advertising, sales promotion, publicity, etc.
d. Distribution
Accounting & Financial Information for the last year:
a. Share Capital: Authorised and Issued
b. Reserve and Surplus
c. Loan Fund: Debentures, Bank Loans etc.
d. Sales: Local and export
e. Profits: Before tax, after tax.
f. Dividend

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 BBA 2019 CBCS Syllabus

PART-B: GENERAL INSTRUCTIONS FOR PREPARATION OF REPORT:

Following instructions must be followed while preparing the training report:
1. The Practical Studies curriculum shall be assigned an overall weekly three credits equivalent teaching
workload
2. The teacher concerned shall teach the students the topics referred to above prior to the visit to the
concern.
3. All the students shall draft their report independently which shall be checked and certified by the teacher
concerned
4. The Student shall prepare his Practical Studies report in two copies, First Copy submitted to College,
Second copy as his Personal Copy.
5. Draft report must be in the following format:
a. Report must be typed in the Font size 12 pt, Time New Roman, 1.5 spacing line A4 size paper
and printed on both the size of paper.
b. Title Page: Full name of students, Semester number, roll/seat number, name of unit visited,
name of academic institutions, etc.
c. Company Detail: Name, address, phones, fax, website, e-mail address, etc.
d. A Copy of the Certificate issued by the concerned teacher
e. Student’s declaration regarding originality of the report.
f. Acknowledge
g. Preface/Introduction
h. Index with contents and page number
i. Main part of the report
j. Conclusion and suggestions
k. Bibliography (if any)
l. Appendix (if necessary)
6. Only Practical aspects are required. Therefore, the Book-concepts should be avoided from the report so
far possible.
7. The report shall be assessed by the panel of examiners appointed by the University. The student also
shall be examined by Viva-voce by the same panel of examiners.

NOTE
 The teacher concerned shall teach the students the topics referred to above prior to the visit to the industry.
 All students shall draft their report independently which shall be checked and certified by the teacher
concerned.
 The Practical Studies curriculum shall be assigned an overall weekly three credits equivalent teaching
workload.

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