BBA 301: Managerial Economics

Teaching Scheme Examination Scheme

Lectures: 3 hrs/Week Class Test -12Marks
Tutorials: 1 hr/Week Teachers Assessment - 6Marks
Attendance – 12 Marks
Credits: 4 End Semester Exam – 70 marks

Course Objectives:

This course is designed to make students to familiarize the importance of economic

approaches in managerial decision making and to understand the applications of
economic theories in business decisions.

Course Outcomes:

CO1 To recognize the importance of the various economic concepts of managerial

economics.
CO 2 To understand the various methods of elasticity and forecasting.
CO 3 To apply cost and output relationship in business decision making.
CO4 To determine price and output under different forms of market structure.
CO5 To classify the various theories of distribution w.r.t. Rent, Wages, Interest and
Profit.
CO6 To determine the various methods of national income.

Course Content -

Unit-1

Meaning, nature & relevance of managerial economics. Basic Economic concepts viz Marginal
vs. incremental concept, Time perspective, Discounting principle and opportunity concept.

Unit-2

Elasticity of demand- Measurement of elasticity of demand, Elasticity & Managerial decisions,

Numerical on elasticity measurement & decision making. Demand forecasting: meaning,
objectives & Methods of demand forecasting.

Unit-3

Production Functions in the short and long run. Cost concepts for business decisions,
Application of cost and output relationship in business decision making. Economies &
Diseconomies of scale. Revenue concept & concept of profit maximization& Break even
analysis.
 Unit-4

Market Equilibrium: Firm and Industry, determination of price and output under different forms
of market structures - Perfect competition, Monopoly, Monopolistic competition and oligopoly.

Unit-5
.
Factor Pricing: Theories of rent, theories of interest, theories of wages, and theories of profit.

Unit-6

Determination of national income-Value added method, Income method and expenditure

method, Business Cycle

Text and Reference Books-

1. Managerial Economics, Atmanand, Excel Books, Delhi, 10th edition

2. Managerial Economics, Samuelson. N,Wiley Publications, 13th edition
3. Managerial Economics, Geetika, Ghosh & Roy Choudhury , Mc Graw Hill Education
4. Managerial Economics, D.N.Dwivedi, Vikas publishing, 8th edition
 BBA 302: Banking and Business Environment
Teaching Scheme Examination Scheme
Lectures: 3 hrs/Week Class Test -12Marks
Tutorials: 1 hr/Week Teachers Assessment - 6Marks
Attendance – 12 Marks
Credits: 4 End Semester Exam – 70 marks

Course Objectives:

The objective of the course is to provide conceptual understanding on Business

environment and banking environment with special reference to Indian context and
develop skills required for planning in financial sector.

Course Outcomes:

CO1: To get an idea of basic concept of business environment and economic

environment.
CO2: To Understanding of political Environment and social Environment
CO3: To Knowledge of MNCs, Foreign Collaborations and globalization
CO4: Explain and discuss why people hold money
CO5: Understand the working of the monetary policy and the role and functioning of
RBI
CO6: Describe the working of commercial banks

Course Content –

Unit - 1

Concept, Significance and Nature of Environment of Business, Elements of

Environment- Internal and External, meaning and techniques of Environmental
Scanning and Monitoring.Economic Environment: Significance and elements of
economic environment.

Unit - 2

Critical Elements of Political Environment, Government and Business. Government

Policies – Industrial Policy, Fiscal and Monetary Policy, Exim Policy.
Critical Elements oflegal Environment in India: Competition Act, FEMA, and
Consumer Protection Act.
Critical Elements of Social Environment: Meaning and scope. Social responsibility of
business- CSR.
Technological Environment in India: Policy on R& D, Technology transfer.

Unit – 3
Multinational corporations: Definitions and Meaning, MNCs in India, Foreign
Collaborations and Indian Business, Merger and Acquisitions, Global Competitiveness.

Unit – 4

Money: Meaning and Functions, Classification and Importance of Money. Types of

Monetary Standards. E Banking: Introduction, objectives and types. Value of Money
and Its Determination.

Unit – 5

Monetary Policy: Objectives, targets, Indicator, Instruments of monetary policy;

monetarypolicy during depression; monetary policy during inflation; role of monetary
policy indeveloping countries; current monetary policy of Reserve Bank of India
Reserve Bank of India: establishment of RBI; Organizational structure of RBI;
objectives of RBI; functions of RBI, Monetary Policy of RBI; achievements of RBI,
failures of RBI.

Unit - 6

Indian Banking System: Development of Banking since independence; increase

ineffectiveness of Reserve Bank of India; shortcomings of Indian Banking System;
BankingSector Reforms;Commercial Banks: classification, functions, organization,
structure and credit creation;progress of commercial banks and failures of commercial
banks in India.

Text and Reference Books-

1) Economic Environment of Business, Mishra SK &PuriVK,Himalaya
PublishingHouse,3rd Edition.
2) Business Environment Text and cases,Paul Justin Tata Mc Graw Hill, latest edition.
3) Business environment, Shaikh &Saleem, Pearson, 1st Edition
4) Business Environment, Suresh Bedi , Excel Books, 1st edition
5) Business Environment : Text and cases,FrancisCherunilam,Himalaya Publishing
House,8thEdition.
6) Money, Banking, Trade and Finance, KPM Sundaram; Sultan Chand & Sons, 2006
7) Banking and Foreign Exchange, ML Seth; Money, Sultan Chand & Sons, eighth
edition, 2008
 BBA 303: Cost & Management Accounting
Teaching Scheme Examination Scheme
Lectures: 3 hrs/Week Class Test -12Marks
Tutorials: 1 hr/Week Teachers Assessment - 6Marks
Attendance – 12 Marks
Credits: 4 End Semester Exam – 70 marks

Course Objectives:

To provide an in-depth study of the cost accounting and management accounting

principles for identification, classification and analysis of cost components and to
acquire knowledge of concepts, methods and techniques of management
accounting for the purpose of managerial planning, control and decision making.

Course Outcomes:

After completing the course, the student shall be able to:

CO1: Understand thoroughly the conceptual framework of Cost Accounting;

identification of differences between different financial and cost accounting; cost
concepts and elements of cost; preparation of costsheet.
CO2: Understand the accounting and control of material and labour cost.
CO3: develop ability to understand classification, allocation, apportionment and
absorption of overheads in cost determination; and to calculate the cost of
products.
CO4: understand thoroughly the conceptual framework of Management Accounting;
identification of differences between different forms of accounting––Financial, Cost
and Managerial; distinction between cost control and cost reduction.
CO5: understand the concept of marginal cost and marginal costing; preparation of income
statements using absorption and variable costing; learning of cost-volume-profit
analysis and break-even analysis and to make decisions related to different business
situations using marginal costing and differential costing techniques.
CO6: understand budgetary control system as a tool of managerial planning and control;
ability to prepare various types of budget;

Course Content -

Unit-1

Meaning, scope, objectives and advantages of Cost Accounting; Comparison of

Cost Accounting and Financial Accounting. Cost concepts and classifications,
elements of cost. Cost center and profit center.
Unit-2
(a)Materials: Material/inventory control techniques. Accounting and control of
purchases, storage and issue of materials. Inventory systems, Methods of pricing of
materials issues — FIFO, LIFO, Simple Average, Weighted Average,
(b) Labour: Accounting and Control of labour cost. Concept and treatment of idle
time, over time, labour turnover. Methods of wage payment and Incentive schemes.
Unit-3
Overheads: allocation, apportionment and absorption. (overview)
Unit costing – Preparation of Cost Sheet and Statement of Cost.
Unit-4
Management Accounting- Meaning, Nature, Scope, Functions and relationship of
management accounting,financial accounting and Cost Accounting.
Concept of marginal cost and marginal costing; Absorption versus Marginal
Costing
Unit-5
Cost-volume-profit analysis; Break even point analysis.
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.
Unit-6
Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary
control; Objectives, merits and limitations; Functional Budgets; Fixed and Flexible
budgeting.

Text and Reference Books-

1. Arora, M.N. Cost Accounting-principles and practice. Vikas Publishing

House, New Delhi.
2. Jhamb, H. V. Fundamentals of Cost Accounting.Ane Books Pvt Ltd, New
Delhi
3. Lal, Jawahar., and Srivastava, Seema. Cost Accounting. McGraw Hill
Publishing Co., New Delhi.
4. Singh, Surender. Fundamentals of Cost Accounting. Kitab Mahal,
Allahabad/New Delhi.
5. Arora, M.N. Management Accounting. Himalaya Publishing House, New
Delhi
6. Drury,Colin. Management and Cost Accounting. Thomson Learning.
7. Horngren, Charles T., George Foster and Srikant M. Dattar. Cost Accounting:
A Managerial Emphasis. Prentice Hall of India Ltd., New Delhi.
8. Usry, Milton E. and Lawrence H. Hammer. Cost Accounting: Planning and
Control. South Western Publishing Co.
 BBA 304: Human Resource Management
Teaching Scheme Examination Scheme
Lectures: 3 hrs/Week Class Test -12Marks
Tutorials: 1 hr/Week Teachers Assessment - 6Marks
Attendance – 12 Marks
Credits: 4 End Semester Exam – 70 marks

Course Objectives: The objectives of human resource management is to appreciate

the importance of human resource management as a field of study and as a central
management function; Understand the implications for human resource management of
the behavioral sciences, government regulations, and court decisions; Know the
elements of the HR function and be familiar with each element’s key concepts &
terminology; and apply the principles and techniques of human resource management
gained through this course to the discussion of major personnel issues and the solution
of typical case problems.

Course Outcomes:

CO1 Synthesize the role of human resources management as it supports the

success of the organization, including the effective development of
human capital as an agent for organizational change.
CO 2 Demonstrate knowledge of laws that impact behavior in relationships
between employers and employees that ultimately impact the goals and
strategies of the organization.
CO 3 Demonstrate knowledge of the practical application of training and
employee development as it impacts organizational strategy and
competitive advantage.
CO4 Understand the performance appraisal and its various methods, which
help the organization to evaluate employee’s performances well as
helps in making decisions regarding their increment, promotion and
transfer further training & development.
CO5 Understand the role of employee benefits and compensation as a critical
component of employee performance, productivity, and organizational
effectiveness.
CO6 Show evidence of the ability to analyze, manage, and problem-solve to
deal with the challenges and complexities of the practice of collective
bargaining, grievance management, trade unions, & workers'
participation management.
Course Content -

Unit-1
Introduction: Concept, function, Scope of HRM, Functions, and Responsibilities of HR
Manager, Difference between Personnel Management & Human Resource Management,
Concept of Human Resource Development, Introduction to Human Capital Management,
Contemporary issues in HRM.

Unit-2
Job Analysis, Job Description and Job Specification, Human resource planning; concept and
process, Job Enrichment and Job Enlargement, Recruitment and Selection, concept, sources of
recruitment, steps of selection process, Concept of placement and induction

Unit-3
Training and Development: Concept and Importance, and Process, Types of Training,
evaluation of training Management Development Programmes.

Unit-4
Performance Appraisal: Purpose of Appraisal, Appraisal criteria, Methods of Appraisal,
traditional and modern

Unit-5

Compensation: concept, nature and components of pay structure in India, job evaluation;
concepts and types. Employee separation safety and health, Promotion, Transfer, Demotion

Unit-6

Industrial Relations: Concept, importance, Collective Bargaining, Workers Participation in

Management, Grievance Management, Trade Unions.

Text and Reference Books-

1. Managing Human Resource, Garry Dessler & Bijju Barkey, Pearson Education, 12th
Edition
2. Personnel Management, Edwin B. Flippo, Tata Mc Graw Hills, 5th Edition
3. Personnel Management, M. J. Jucius, Prentice Hall of India Pvt. Ltd, 3rd Edition
4. Personnel/Human Resources Management, David A. Decenzo and Stephen P Robins;
Prentice Hall of India Pvt.Ltd.2004
5. Designing and Managing Human Resources Systems, Parekh Udai and Rao T.V; New
Delhi Oxford and IBH, 198
 BBA 305: Financial Management
Teaching Scheme Examination Scheme
Lectures: 3 hrs/Week Class Test -12Marks
Tutorials: 1 hr/Week Teachers Assessment - 6Marks
Attendance – 12 Marks
Credits: 4 End Semester Exam – 70 marks

Course Objectives:

Objectives of this course is to development a conceptual work of finance function and

to main particulars with the tools technique and process of financial management in the
financial decision making.

Course Outcomes:

CO1 To provide introduction to business finance terms and concepts.

CO 2 To describe the financial concepts used in making financial
management decision .
CO 3 To learn effective communication skills to promote respect and
relationship for financial deals .
CO4 To utilize information by applying a variety of business and industry
major financial function .
CO5 Demonstrate a basic understanding of financial management .
CO6 Analyze the short term investment and long term investment using financial
management.

Course Content -

Unit-1

Introduction
Meaning, Scope and objectives of financial management- Profit Vs Wealth maximization
Functions of Finance Manager in Modern Age, Financial decision areas, Time Value of Money,
Risk and Return Analysis.

Unit-2

Capital expenditure Decisions: Appraisal of project; Concept, Process & Techniques of

Capital Budgeting and its applications.

Unit-3

Working Capital Decisions: Concept, components, factors affecting working capital

requirement, Working Capital Management: Management of cash, inventory and receivables;
Introduction to Working Capital Financing.
 Unit-4

Capital Structure: Determinants of Capital Structure, Capital Structure Theories.

Cost of Capital: Cost of equity, preference shares, debentures and retained earnings, weighted
average cost of capital and implications.

Unit-5

Leverage Analysis: financial, operating and combined leverage along with implications;
EBIT-EPS Analysis & Indifference Points.

Unit-6

Financing Decision: Long-term sources of finance; potentiality of equity shares;

preferenceshares; debentures and bonds as sources of long-term finance; Medium and Short
term sources of finance; Exposure to International Sources of Finance – ADR and GDR

Text and Reference Books-

1. S.N.Maheshwari Financial Management

2. Khan & Jain Financial Management
 BBA 331: Fundamentals of Business Analytics
Teaching Scheme Examination Scheme
Lectures: 2hrs./Week Class Test -6 Marks
Lab: 2hrs./Week Teachers Assessment – 3 Marks
Attendance – 6 Marks
Credits: 4 End Semester Exam – 50 marks
Practical Lab – 50 Marks

Course Objectives:

Business analytics refers to the ways in which enterprises such as businesses, non-profits, and
governments can use data to gain insights and make better decisions. Business analytics is
applied in operations, marketing, finance, and strategic planning among other functions. The
ability to use data effectively to drive rapid, precise and profitable decisions has been a critical
strategic advantagefor companies as diverse as Walmart, Google, Capital One, and Disney.

The changing business environment is making paradigm shift towards fact-based

decision-making. This course is a fundamental building block in order to create
understanding towards business analytics. Analytics has been defined as the extensive use
of data, statistical and quantitative analysis, explanatory and predictive models, and fact-
based management to drive decisions and actions.

In this course, students will learn to identify, evaluate, and capture business analytic
opportunities that create value. Towards the end, students will learn basic technique to operate
the relational databases by SQL (structured Query language).

Course Outcomes:

CO1. To gain an understanding of how managers use business analytics to formulate and
solve business problems and support managerial decision making.
CO2. To become familiar with the processes needed to develop, report, and analyze business
data using Microsoft Power BI application
CO3. Utilize the role of Power BI in creating data visualizations helping get the
descriptive analytics with data business and education.
CO4. To learn the SQL (Structured Query Language) for operating the relational
databases
CO5. To learn and code the SQL on some real time databases

Detailed Syllabus:

Unit-1
Introduction to Data Analytics for Decision making, Business Analytics vs. Data Analytics,
Role Data analytics in decision Making, Types of Data and techniques, Big Data - Overview
of using Data, Descriptive, Predictive and Prescriptive Analytics, Estimation & Classification,
Statistical measures and their respective usage in data analytics

Unit-2

Introduction Power BI and Tableau: Overview of Power BI and Tableau, Power BI Desktop
Installation,Data Analysis and Frequency Distribution (DAFD), Scales of Measurement, types
data and date files, uploading and working with different types of data from different data
sources, Transformation of data, Power Query Transformation Types, Table & Column
Transformations, Text & Number Transformations, Date, Time and Structured Data, database
formulation in Power BI, simple data visualization on two axes

Unit-3

Data Visualization:Get Data: Power Bi data sources, get existing data, uploading CSV and
Excel file, create a database and connecting to sample, Reports and visualization: overview
visualization, using visualization, creating reports, creating and arranging visualization,
formatting visualization, use of text, gauge and map visualization, use slicer to filter
visualization, sort copy and paste visualization, Table and Tree Map Visuals, Format Button
and Data Labels, Legend, Category and Grid, Create and manage Dashboard, Adding title to
Dashboard, Build a dashboard with quick insights

Case study – 1 European Online Store

Case study-2: Covid- 19 Dataset

Unit-4

Structured Query Language: What is SQL? Purpose of SQL, Categories of SQL

commands: Data Definition Language (DDL), Data Manipulation Language (DML), Data
Control Language (DCL), Data manipulation Language (DML), SQL vs. NoSQL,

Unit-5

SQL Syntax, SQL Data types, SQL Operators, SQL Expressions, SQL Functions, SQL,
SQL Joins, Relational Database management system (RDBMS), Oracle, DB2, MS Access,
MS SQL Server, MYSQL, SyBase, DB/400

Case study -1 Movie Database

Case study – 2 Hospital database
Case study 3: Employee Database
Online Resources to Learn:

https://www.linkedin.com/learning/learning-data-visualization-15572314/the-
essence-of-data-visualization?autoplay=true&u=132178689

https://www.linkedin.com/learning/power-bi-essential-training-3/create-rich-
interactive-reports-with-power-bi?autoplay=true&resume=false&u=132178689

https://www.w3schools.com/
https://www.w3resource.com/index.php

Text and Reference Books-

1. Beginning Power BI, Dan Clark, Apress

2. Microsoft Power BI Cookbook, Brett Powell ,Packt

3. Getting Started with SQL, ThomasNeild, O’Reilly, 1st Edition

4. Runner-Up, Best for Beginners: SQL All-in-One forDummies,Allen G. Taylor, 2nd edition

5. SQL in 10 Minutes, Ben Forta , SAMS, 4th edition