SGT University Budhera, Gurgaon · ORDINANCE OF BACHELOR OF BUSINESS ADMINISTRATION Course Code: 0604 1. Duration of the Course (I) The duration of the BBA Course shall be of three

1

SGT University Budhera,

Gurgaon

SYLLABI & SCHEME OF EXAMINATION

Of

BACHELOR OF BUSINESS ADMINISTRATION

For

1st to 6th Semester

2013-17

2

ORDINANCE OF BACHELOR OF BUSINESS ADMINISTRATION Course Code: 0604

1. Duration of the Course

(I) The duration of the BBA Course shall be of three academic years. Each year shall be divided into two

semesters. Thus, the course shall comprise of 6 semesters.

(II) A candidate can complete B.Com within a maximum period of 5 years.

2. Eligibility for Admission

Admission to the First Semester of the Bachelor of Business Administeration course will be opened to

candidates who have passed:

(I) Senior Secondary Examination (10+2) with 40% marks in aggregate from a recognized Board of

School Education from any stream with Economics, Mathematics, Commerce as one of the

subjects.

(II) An equivalent examination from the education Board in India and from abroad.

(III) In case of SC/ST, the applicant should have secured 35% marks.

3. Admission Schedule and Receipt of Fees

The admission schedule along with last date for the receipt of admission form and fees shall be fixed by

the vice-chancellor from time to time.

4 Eligibility For Appearing in Ist Semester Examination

The Ist Semester’s Examination shall be open to a regular student who;

(a) bears a good moral character

(b) has been on the rolls of the College during the first semester;

(c) has attended not less than 75% of the lectures in the semester.

5. Eligibility For Appearing in 2nd to 6th Semester Examination

2nd to 6th semesters examinations shall be open to a regular student who:-

(I) bears a good moral character.

(II) has attended not less than 75% of lectures in the respective semester;

(III) has been on rolls of the College during the semester preceding the respective semester

examinations;

6. Criteria for Promotion to Higher Semester

A candidate shall be promoted to next semester automatically without any condition or there is

some legitimate reason to retain in the class.

7. The medium of the instruction and the examination

The medium of the instruction and the examination shall be English only.

8. Pass Percentage

The minimum percentage of marks to pass the examination in each semester will be:

(I) 35% in each written paper and internal assessment Jointly;

(II) 35% in external and internal evaluation in case of Training Report;

(III) 35% in Viva-Voce Examination;

(IV) 35% in the aggregate in each semester examination.

3

9. Scheme of Examination

(I) The last date for receipt of Examination forms and fees shall be fixed by the Vice Chancellor from

time to time.

(II) The examination for the Ist, 3rd, and 5th, semesters shall ordinarily be held in the month of December

and of the 2nd, 4th, and 6th semesters in the month of May or on such dates as may be fixed by the

Vice-Chancellor

(III) The supplementary examinations for the first, third, and fifth semester’s examination will be held

along with their regular first, third and fifth semester’s examinations in December and second, and

fourth semesters examinations will be held along with regular second, and fourth semester’s

examinations which will be held ordinarily during the months of May. However, the reappear

examination for 6th semester may be held in the month of December along with odd semester

examinations. A candidate on the rolls of Faculty or an ex-student shall submit his / her

application for admission to an examination on the prescribed form with the requisite certificate duly

countersigned by the dean, commerce and management or a senior member of the teaching staff

nominated by him / her.

(IV) The dean of the faculty shall forward to the Controller of Examinations, at least two weeks

before the commencement of the examinations of each semester, a list of the students who have

satisfied the requirement of rules and are eligible to appear in the examinations.

(V) Each candidate shall be examined in the subject(s) as laid down in the syllabi prescribed by the

Academic Council from time to time.

(VI) The examiner will set the question paper as per the criteria laid down in the scheme of examination for

the concerned programmes.

10. Internal Assessment

(i) 25% marks in each written paper, excluding Training Report, Project Report and Viva-Voce, shall be

assigned for Internal Assessment. This internal assessment will be done in different course

(a) 5 Marks be allotted for attendance,

(01 mark if the attendance is 76%-80%, 02 marks if the attendance is 81-85%,03 marks if the

attendance is 86-90%, 04 marks if the attendance is 91-95% and 05 marks if the attendance is 96-

100%.

(b) 10 Marks will be allotted for two mid semester test. In each course, there will be two mid-

semester test which would be arranged by the concerned faculty.

(c) 05 marks for Seminar Presentation and

(d) 05 marks for Assignment.

(II) The internal assessment awards of a re-appear student in any semester examination be carried forward to

the next examination of the same semester provided that the candidate has obtained the pass marks in the

internal assessment.

(III) The concerned teacher shall preserve records on the basis of which th internal assessment awards have been

awarded and shall make the same available to the controller of examinations whenever required.

(IV) The Principal/Head/ Director of the college/Department/Institute shall foeward the internal assessment to

the Controller of the Examinations, at least two weeks before the commencement of the examinations of

each semester.

(V) The internal assessment / training report/ project report/practical/viva voce award of a candidate who fails in

any semester/paper (s) shall be carried forward to the next examination(s).

11. Practical Training

(I) Every student of BBA shall be required to undergo practical training in an industrial organization

approved by the college/Department/Institute for four weeks normally in the summer vacation, after

the end of fourth semester examination. The student shall be required to undergo training in various

departments of the organization concerned. The organization may assign a specific project to the

student, which will be completed by him/her during training period. The work done by the candidate

during training period shall be submitted in the form of typed training report in duplicate for

4

evaluation. The last date for the submission of the training report shall be one month after the date of

completion the training.

(II) The training report shall be evaluated by the external examiner.

12. Summer Training Report

(I) The Summer Training Report, wherever specified, will be submitted as under:

(a) The typing should be done on both sides of A4 size paper

(b) The report will be typed in New Times Roman with 12 font size.

(c) The report should be typed in 1.5 line spacing. References and bibliography shoul be typed in single

space.

(d) Two Copies meant for the purpose of valuation should be spiral bound and submitted of the Controller

of Examination.

(II) A candidate who fails to obtain pass marks in training Report/ Project Report shall be provided an

opportunity to undergo training/take up project again and re-submit the Training /project Report to the

Controller Of Examination.

13. Project Work

(I) The Project work wherever specified, shall be pursued by student under the supervision of one internal

supervisor to be appointed by the Dean of the Faculty from among the Faculty Members handling the

various BBA courses. It shall be evaluated jointly by the Internal Supervisor and the External Examiner.

The External Examiner shall be appointed by the University.

(II) For this purpose the candidate shall submit two copies of the Project Report to the Head of the Faculty at

least fifteen days before the date of commencement of the end term examination.

14. Viva-voce

The Viva- Voce Examinations will be based on the courses prescribed in the respective semesters. These

shall be conducted by a Board of Examiners to be appointed by the University. Each of such Board shall be

comprised of Head of the Faculty or his nominee and one external experts, preferably be from the corporate

world.

15. Practical examination

The practical examinations of the courses relating to IT / Computer wherever specified shall be conducted

by the following Board of Examiners:

(I) One Internal faculty to be nominated by Dean of the Faculty

(II) One External Examiner to be nominated by Vice- Chancellor/Nominee on the recommendation of

the chairman, Board of studies concerned.

(III) A candidate who fails to obtain pass marks in practical shall be allowed to reappear before the

Board of Examiner.

16 Evaluation of Answer Books

The answer books will be examined by the internal/ external examiner.

17. Declaration of Result

(I) As soon as possible, after the termination of the semester examination, Controller of Examinations shall

publish a list of the candidates who have passed the semester examination

(II) . A candidate whose result is declared late without any fault on his/her part may attend

classes for the next higher semester provisionally at his /her own risk and responsibility, subject to his /her

passing the concerned semester examination. In case, a candidate fails to pass the concerned semester

examination, his/her attendance/internal assessment in the next higher semester in which he / she was

allowed to attend classes provisionally will stand cancelled.

(III) The practical examination of Computer Paper shall be conducted jointly by the internal and external

examiners.

(IV) The list of successful candidates after the 6th semester examination shall be arranged, as under in four

divisions on the basis of the aggregate marks obtained in his / her Bachelor’s Degree of B.Com (Pass)

(a) those who obtain 75% or more marks First Division with distinction

5

(b) those who obtain 60% or more marks First Division but less than 75%

(b) those who obtain 50% or more marks Second Division but less than 60%

(c) Those who obtained less than 50% Third Division(s)

18. Other Provision

(I) Nothing in the Ordinance shall debar the University from amending the ordinance and the same shall be

applicable to all the students whether old or new.

(II) Any other provision not contained in the ordinance shall be governed by the rules and regulations

framed by the university from time to time.

(III) The programme listed in clause 1 of this ordinance will be governed by the respective scheme of

examination.

6

SCHEME

OF

EXAMINAITON

7

BACHELOR OF BUSINESS ADMINISTRATION

COURSE CODE : 0604

1st SEMESTER

2nd SEMESTER

3RD SEMESTER

Paper

Code Name of the Paper

Theory

Marks

Internal

Assessment

Total

Marks/Credits Time

0604101 Business Management 75 25 100/5 3 hrs

0604102 Financial Accounting 75 25 100/5 3 hrs

0604103 Business Mathematics 75 25 100/5 3 hrs

0604104 Business Economics 75 25 100/5 3 hrs

0604105 Business Communication 75 25 100/5 3 hrs

0604106 Basics of Computers 50 50 100/5 3 hrs

Total 600/30

Paper

Code Name of the Paper

Theory

Marks

Internal

Assessment

Total

Marks/Credits Time

0604201 Business Management 75 25 100/5 3 hrs

0604202 Financial Accounting 75 25 100/5 3 hrs

0604203 Business Mathematics 75 25 100/5 3 hrs

0604204 Business Economics 75 25 100/5 3 hrs

0604205 Business Law 75 25 100/5 3 hrs

0604206 Computer Fundamentals 50 50 100/5 3 hrs

Total 600/30

Paper

Code

Title Theory

Marks

Internal

Assessment

Total

Marks/

Credits

Time

0604301 Marketing Management 75 25 100/5 3 hrs

0604302 Cost Accounting 75 25 100/5 3 hrs

0604303 Business Finance 75 25 100/5 3 hrs

0604304 Human Resource Management 75 25 100/5 3 hrs

0604305 Presentation Skill (Workshop & Project) 75 25 100/5 3 hrs

0604306 Data Base Management System 50 50-(PR) 100/5 3 hrs

Total 600/30

8

4th SEMESTER

5th SEMESTER

6th SEMESTER

Paper

Codes Name of the paper

Theory

Marks

Internal Assessment/

Practical

Total

Marks/

Credits

Time

0604601 Indirect Taxes 75 25 100/5 3 Hrs.

0604602 Entrepreneurship Development 75 25 100/5 3 Hrs.

0604603 Corporate Tax Planning 75 25 100/5 3 Hrs.

0604604 International Business Management 75 25 100/5 3 Hrs.

0604605 E-Commerce 75 25 100/5 3 Hrs.

0604606 Project Work

100/5 3 Hrs.

0604607 Comprehensive Viva Voice 100/5

Total Marks 700/35

Paper Code Name of the Paper Theory

Marks

Internal

Assessment

Total

Marks/Credits Time

0604401 Corporate Accounting 75 25 100/5 3 hrs

0604402 Financial Management 75 25 100/5 3 hrs

0604403 Business Law 75 25 100/5 3 hrs

0604404 Business Environment 75 25 100/5 3 hrs

0604405 Business Research Methods 75 25 100/5 3 hrs

0604406 Project Planning & MIS 75 25 100/5 3 hrs

0604407 Project Work

Viva-Voce

(Through External & Internal

Examiner)

150

Total 750

Paper Code Name of the Paper Theory

Marks

Internal

Assessment

Total

Marks/Credits Time

0604501 Income Tax 75 25 100/5 3 hrs

0604502 Management Accounting 75 25 100/5 3 hrs

0604503 Economic Development Policies

In India 75 25 100/5 3 hrs

0604504 International Trade 75 25 100/5 3 hrs

0604506 Computer Networking & Internet 75 25 100/5 3 hrs

0604507 Summer Training Report

Viva-Voice

( Through External & Internal

Examiner)

150

Total 650

9

SYLLABUS

10

BBA – 1st Semester

Business Management (THEORY)

Paper Code - 0604101

Total Marks : 100

Theory Marks: 75

Internal Assessment: 25

Time : 03 hrs.

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be

compulsory covering all the units and shall carry 8 short questions. 7 questions will be of 2 marks each and 1

question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from

each unit out of which the candidate shall be required to attempt four questions, selecting one question from each

unit. Each question shall carry 15 marks.

Unit-I

Management: Introduction, concept, Nature, Process and Significance; Functions of Management; Management V/s

Administration; Managerial Roles and Skills; Levels of Management.

Unit-II

Planning: concept, types, and process; Decision Making: concept and Process, Management by objectives, corporate

planning and strategic formulation; Organizing: concept, nature, process and significance; centralization and

Decentralization; Departmentation; Firms of organizing structure.

Unit-III

Staffing: Concept, Nature and Importance of Staffing; Motivation, Nature and Importance of Motivation, Types of

Motivation; Leadership, Meaning and Importance, Traits of a leader.

Unit-IV

Controlling: Nature and Scope of Control, Types of Control, Process of Controlling, Controlling Techniques,

Effective Control System.

Books Recommended:

1. Druker. Peter F. Management Challenges for the 21st century. New Delhi: Butter worth Heinemann.

2. Koontz, Harold, Weihrich Heinz and Cyril O’Donnell: Essential of Management. New Delhi: Tata

McGraw Hill.

3. Parsad, L. M. Principles and Practice of Management. New Delhi: Sultan Chand.

11


FINANCIAL ACCOUNTING (THEORY)


Total Marks : 100

Theory Marks: 75


Time : 03 hrs.






Unit-I

Introduction: Meaning, Objectives, Process, Limitations and Basic Terms of Accounting; Generally Accepted

Accounting Principles; Journalizing, Posting and Preparation of trial balance.

Unit-II

Capital and Revenue Items; Reserves and Provisions; Depreciation: Meaning, Causes, Accounting Procedure;

Methods of Computing depreciation, Straight line method and Diminishing balance method, Change of method.

Unit-III

Final Accounts with adjustments; Rectification of errors.

Unit-IV

Accounting for Non-Profit organizations; Accounts from incomplete records.

Books Recommended:

1. Gupta R.L. andRadha Swami M., Financial Accounting, Sultan Chand and Sons., New Delhi.

2. Monga J.R., AhujaGirish and Sehgal Ashok: Financial Accounting, Mayur Paper Back,

Noida.

3. Shukla M.C., Grewal T.S. and Gupta S.C.; Advanced Accounts, S. Chand and Company, New Delhi.

4. Goel, D.K., Financial Accounting, Arya Publications, New Delhi.

12


BUSINESS MATHEMATICS


Total Marks : 100

Theory Marks: 75


Time : 03 hrs.






Unit –I

Algebra of Matrices, Business Applications of Matrices, System of Linear Equations, Leontief Input-Output Model,

Unit –II

Differentiation of Standard Algebraic Functions and Business Applications.

Unit-III

Sequence and series, Index and Logarithms, Time value of money.

Unit-IV

Set theories, Permutation and Combination.

Books Recommended:

1. Allen B.G.D: Basic Mathematics; Macmillan, New Delhi.

2. Volra. N. D. Quantitative Techniques in Management, Tata McGraw Hill, New Delhi.

3. Kapoor V.K. Business Mathematics: Sultan chand and sons, New Delhi.

13

B.B.A. – 1st Semester

Business Economics

Paper Code: 0604104

Total Marks :100

Theory Marks: 75

Internal Assessment : 25

Time (in hours): 03

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be compulsory

covering all the units and shall carry 8 short questions.Seven questions will be of 2 marks each and one question of 1

mark.Rest of the eight questions will be set from all the four units. Two questions will be set from each unit out of

which the candidate shall be required to attempt four questions, selecting one question from each unit. Each

question shall carry 15 marks.

Objective: The main objective of this paper is to create an understanding of the relevant concepts and analytical

tools of economic theory among the students. After completing the course structure, the students are expected to

develop an economic way of thinking so that they are enabled to apply the economic concepts and tools in

managerial decision-making. It is also the objective of the course to involve the students in project work to link

theory with actual experience.

Unit- 1

Introduction toEconomics: Principles of Economics; Problem of Scarcity, Introduction to Microeconomics and

Macroeconomics, Positive and Normative Economics, Theory of the Firm;

Theory of demand:Cardinal Approach of Utility and Consumer Equilibrium, Ordinal approach of utility and

Consumer Equilibrium

Theory of Supply; Market Equilibrium

Unit- 2

Elasticity of demand and Supply: Concept; Types: Price Elasticity, Income Elasticity, Cross-Elasticity; Methods

and Estimation: Total Outlay Method, Point Method, Expenditure Method.

Theory of Production function: Production with one variable input, Total, Average and Marginal Product, Law of

Diminishing Marginal Returns, Production function with two variable inputs: Isoquants, marginal rate of Technical

Substitution, Law of Returns to Scale.

Unit- 3

Market Structure: Features of Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly; Product

Pricing under various market structures, i.e. Perfect Competition, Monopoly, Monopolistic Competition and

Oligopoly; Comparison among various Market Structures.

Unit- 4

Theory of Revenue: Concept of Total, Average and Marginal Revenue; Nature of Revenue Curves in Various

Markets and their Curves; Relationship between Average and Marginal Revenue Curves in different Market

Situations

Theory of Cost: Short-run Total, Average and Marginal Cost Curves, Geometry (Shape) of Short-Run Cost Curves

with Their Relationships, Long-Run Average and Marginal Cost Curves, Derivations and their Shapes.

Books Recommended:

1. Petersen, Craig H., W. Chris Lewis and Sudhir K. Jain: Managerial Economics, Pearson Education, Delhi.

2. Keat, Paul G. and Philip K.Y. Young: Managerial Economics, Economic tools for Today’s Decision Makers,

Pearson Education, Delhi.

3. Dwivedi, D.N.: Microeconomics. Theory and Applications, Pearson,Delhi.

4. Pindyck, Robert S., Daniel L. Rubinfield and Prem L. Mehta: Microeconomics, Pearson, Delhi.

5. Dr. Raj Kumar, Prof. Kuldeep Gupta, Business Economics, UDH Publishing and Distributors P(Ltd.), New

Delhi.

14


BUSINESS COMMUNICATION (THEORY)


Total Marks : 100

Theory Marks: 75


Time : 03 hrs.






Unit I

Basics of Communication – Seven C’s of Effective Communication, Nature and Process of Communication,

Communication Networks, Barriers to Communication.

Unit II

Letter Writing, E-mail Writing, Memos, Notice, Agenda, Minutes of Meeting, Report Writing.

Unit III

E-Correspondence, Viewing and Reviewing of Books, Forms of Writing (C.V, Job Application).

Unit IV

Applied Grammar – Structure of Sentences, Enlargement of Vocabs, Antonym & Synonyms, Homophones ,Writing

Bibliography/Citations/References, Brochures ,Presentations.

Spoken English, Presentation of Plans, Speech, Preparation, Mode of Delivery, Presentation, Addressing the

Audience, Oral Talking, Recording of Minutes of Meetings, Issuing Notices.

Books Recommended:

1. Murphy, Herta A., Herbert W. Hildebrandj and Jane P. Thomas, Effective Business Communication, Tata

McGraw Hill, New Delhi.

2. KoneraArun, Professional Communication, Tata McGraw Hill, New Delhi.

3. McGrath, E. H., Basic Managerial Skills for All,PHI, New Delhi.

4. Meenakshi Raman and Parkash Singh, Business Communication, Oxford University Press, New Delhi.

15


Basics of Computers (THEORY)


Total Marks : 100

Theory Marks: 50


Time : 03 hrs.


compulsory covering all the units and shall carry 5 short questions of Two Marks each. Rest of the eight questions

will be set from all the four units. Two questions will be set from each unit out of which the candidate shall be

required to attempt four questions, selecting one question from each unit. Each question shall carry 10 marks.

Unit I

Definition of Computers, Block diagram of Computer, Main Components of a Computer, Classifications of

Computers, Usage of Computers in Healthcare, Desktop Publishing, Businesses, Education, Audio-Video or

Graphics Processing, Engineering and Manufacturing, Office Automation etc.

Unit II

Input Devices: Mouse, Keyboard, Light Pen, Track Ball, Joystick, MICR, Optical Mark Reader, Optical Character

Reader, Scanner, Mike, Web Camera, Bar Code Reader, Touch Screen, Output Devices: Soft copy devices: CRT,

LCD, LED, TFT Monitors, Speakers, Display Boards. Hard Copy Output Devices like Dot-Matrix, Inkjet, Laser

Printers, Central Processing Unit, - Microprocessors, Computer Memory, Primary Memory and Secondary Memory,

ROM, RAM, Secondary Storage Devices, Hard Drives, USB, Removable Storage and Modem etc.

Unit III

Introduction to Computer Software, Machine Language and High Level Languages, Application Software,

Computer Program, Operating Systems, Computer Virus, Computer Security, Firewalls, Antivirus, Binary, Octal

and Hexadecimal Number Systems, Algorithm and Flowcharts, Database and its Applications, Overview of

Microsoft Office 2007 - MS WORD 2007, MS EXCEL 2007 and MS POWERPOINT 2007.

Unit IV

Introduction to Network of Computers, Types of Networks, LAN, WAN, MAN, Intra-net and Internet, Internet

Applications, World Wide Web, E-mail, Browsing and Searching, Search Engines, Multimedia Applications.

Books Recommended:

1. Leon, Alexis. Introduction to Information Systems. New Delhi: Tata McGraw-Hill.

2. Gill, Nasib Singh. Computing Fundamentals and programming in C. New Delhi: Khanna

Publications, 2012.

3. Sharma, A.K. Fundamentals of Computer and Programming in C Language. New Delhi: Dhanpat

Rai, 2010.

4. Peter Norton. Introduction to Computers. New Delhi: McGraw-Hill, 2010.

5. Dixit, J.B. Fundamentals of Computer and Programming in C Language. University Science Press,

2010.

6. Sinha, Pradeep K. and PritiSinha. Computer Fundamentals. New Delhi: BPB Publications, 2013

16

BBA- 2nd Semester

Business Management


Total Marks : 100

Theory Marks : 75


Time (In hours) : 03


compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and 1




Unit-1

Changing paradigm of management—Contingency and contemporary Approach to Management—Contributions of

Drucker, Porter, Senge, Prahalad, Hammer and Tom Peters; Management of strategic Change, Knowledge

Management, Learning Organization.

Unit -2

Corporate strategy—Environmental Analysis and Diagnosis, Formulation of Strategic Plan; Decision-making—

concept and significance; Types of Managerial decision-making—Rational and administrative decision-making,

Information Technology and decision-making; Decision Support System.

Unit 3

Organizational design and structure; Contemporary Organizational formats—Project, Matrix and Networking

organizations; virtual organizations and adaptive organizations, Problems of downsizing and smartsizing.

Unit 4 Management in Action: Motivation—concept and theories: Maslow, Herzberg, McGregor and Ouchi; Leadership—

concept and theories: Leadership continuum, Managerial grid, Situational leadership, Transactional and

transformational leadership, Charismatic and visionary leadership; Communication—formal and informal networks,

Barriers and Principles.

Project work:

1. Study of organization structure of any of the two companies in the neighbourhood—Hero-Honda, Maruti,

Delhi Metro, DLF, Infosys, Flipkart, Snapdeal etc.with national and international footprints.

2. Study of leadership styles and strides of Business leaders –Established leaders like Munjals, Khattar,

Ambanies, Narayanmurthi, etc. and promoters of start ups.

Books Recommended:

1. Koontz & Weihrich: Essentials of Management. McGraw Hill

2. C.B. Gupta: Business Organization and Management. Mayur paperbacks.

3. Stoner, Freeman and Gilbert: Management, Prentice Hall.

4. Rao and Narayan; Principles and Practice of Management.

17

BBA- 2nd Semester

Financial Accounting


Total Marks : 100

Theory Marks : 75








The objective of this paper is to guide students to acquire conceptual & working knowledge of financial accounting,

to make the students familiar with generally accepted accounting principles of financial accounting and their

applications in business organisations and to impart practical skills for recording specific kinds of business

transactions.

UNIT – 1.

Branch Accounting (Excluding consolidation and Foreign Branches); Inland branches – Only dependent branches

Concept of dependent branches; Acounting aspects; ascertainment of profit by Debtor method and Stock & Debtor

method; branch final accounts system. Instalment payment system for purchases – Concept of financing of

equipment / capital item purchases and payments through equated monthly instalments (EMI)

UNIT – 2

Accounting for partnership Firms – Introduction to the concept of partnership with specific reference to accounting

entries on inclusion & exclusion of partners (Admission & Retirement of partners). Finalisation of accounts of a

partnership firm with specific reference to distribution of profits / losses amongst partners under different situations

and with reference to various terms of partnership agreement / deed.

UNIT – 3

Introduction to Accounting Standards issued by Institute of Chartered Accountants of India and reference to

International Financial Reporting Standards (IFRS) issued by International Accounting Standards Board (IASB).

Introduction to following Accounting Standards issued by the Institute of Chartered Accountants of India:

AS 1 – Disclosure of Accounting Policies;

AS 2 – Valuation of Inventories;

AS 3 – Cash Flow Statements ;

AS 6 – Depreciation Accounting;

AS 9 – Revenue Recognition

UNIT – 4 Financial Reporting in case of Companies; Preparation of Financial Statements as per Schedule VI, with special

reference to Companies Act 2013; Application of AS – 1,2,3,6 & 9 for preparation of Financial Statements.

Reference Material

1. Financial Accounting by R.L. Gupta & M. Radhaswamy Publisher Sultan Chand & Sons, New Delhi

2. Financial Accounting: Concepts and Applications by J.R. Monga Publisher Mayur Paper Backs, New Delhi

3. Advanced Accounts by M.C. Shukla, T.S.Grewal and S.C. Gupta Publisher S.Chand & Company, New Delhi

4. Financial Accounting by P.C.Tulsian Publisher Tata Mc Graw Hill, New Delhi

5. Financial Accounting by D.K.Goel Publisher Arya Publications, New Delhi6. Compendium of Statements and

Standards of Accounting. The Institute of Chartered Accountants of India, New Delhi.

18

BBA- 2nd Semester

Business Mathematics


Total Marks : 100

Theory Marks : 75








The objective is to make students familiarize with the application of mathematics in business and

economics situations. Exposure to pure mathematics in a particular topic should be restricted to what is

required for understanding the application of that topic. No question should be asked on pure mathematics.

All questions should be based on application part only.

Unit I

Matrices and Determinants : Business application of Matrix addition, subtraction and multiplication.

Application of determinants in solving system of linear equations (using Cramer’s rule only).

Unit II

Integration : Fundamental formulae. Consumers’ Surplus, Producers Surplus – meaning, calculation with

the help of integration technique. Application of integration to cost, revenue and profit functions.

Unit III

Mathematics of Finance : Different types of interest rates – nominal, simple, compound,effective, floating,

fixed (theory with appropriate examples). Annuity – meaning, types (ordinary annuity, annuity due).

Amount and present value of both the annuities – calculation (with the help of table only), Problems based

on EMI.

Unit IV

Linear Programming : Concept. Formulation of LP problem. Solution by graphical method – simple

problems related to business situations.

Readings:

1. Arora, S. R. and Kavita Gupta, Business Mathematics and Statistics, Taxmann, New

2. Kapoor V K, Business Mathematics, Sultan Chand & Sons, Delhi.

19

BBA- 2nd Semester

Business Economics


Total Marks : 100

Theory Marks : 75







unit. Each question shall carry 15 marks

Objective: The students in the earlier semester have been exposed to the basic microeconomics/business economics.

It is the objective of this paper to take the process forward and make use of the concepts learnt to analyze policy

measures and taxation. The students will also be exposed to certain pricing practices as well as the theories of

distribution. It is also the objective of the course to involve the students in project work to link theory with actual

experience.

Unit 1

Concept and applications of Consumers’ and Producers’ Surplus Meaning of consumers’ and producers’ surplus in

the context of demand and supply curves. Incidence of taxes and subsidies on consumers’ and producers’ surplus

and pass through formulae. Impact on consumers’ and Producer’s surplus of measures to control monopoly power.

Unit 2

Advanced Pricing Techniques 1.Third degree price discrimination. (Application: Indian railways tatkal scheme). 2

Mark-up pricing. (Project: investigate the size of markup of fast moving consumer goods and durable goods and

contrasting them. An indication can be obtained by bargaining and seeing what sort of discounts can be obtained and

then calculating the extent of the discount as a percentage of the quoted price). 3. Sales/revenue maximization

(without advertisement) and under profit maximization. (Project: interview marketing executives/ salesmen of

companies on their sales objectives, and how they view the relative size of their companies in terms of sales)

4.Transfer pricing of intermediate products.

Unit 3

Marginal Productivity Theory of Wages. The demand for labour in the short period under perfect competition in the

product market (with labour being the only variable factor), for a single firm. Obtaining the market demand curve.

Supply of an individual’s labour and the market supply of labour. Determination of wage rates in a perfectly

competitive labour Market. Project: What happens to wage rates if the number of employers increases? Harder

projects: What happens to wage rates if the desire for leisure increases. What happens to supply of labour if the

wage rates in your district/area were to become greater than the wage rates in surrounding wage rates or the wage

rates become lower than in surrounding districts/areas.

Unit 4

Rent and Interest: Distinction between and rental (rent in everyday usage) and economic rent. The concept of

transfer earnings and rent. Elasticity of supply and transfer earning and rent. Element of rent in the earnings of any

factor. Problems: rent in the earnings of Virat Kohli, Deepika Padukone, Shah Rukh Khan and similar examples

from every day life. Real and nominal rates of interest. Intertemporal consumption and interest. Production and

interest. Project find the rates of interest offered by banks on one year fixed deposits, and calculate the real rate of

interest by subtracting the rate of inflation. (Assume that the current rate of inflation shall continue to hold in the

year to follow)

Recommended Texts: -

1. Petersen, Craig H., W. Chris Lewis and Sudhir K. Jain: ManagerialEconomics, Pearson Education,

Delhi. Chapter on pricing of Goods and Services, for Intermediate Products (Transfer Pricing); for Third

Degree price discrimination, Mark-up Pricing.

20

2. Keat, Paul G. and Philip K.Y. Young: Managerial Economics, Economic tools for Today’s Decision

Makers, Pearson Education, Delhi. Chapter on Special Pricing Practices for Transfer Pricing,

Sales/Revenue maximization.

3. Dwivedi, D.N.: Microeconomics. Theory and Applications, Pearson Delhi. Chapter on Marginal

Productivity Theory of Pricing, section up till and including Wage determination in a perfectly competitive

Market. Chapter on Ricardian Theory of Rent and Economic Rent, Section on Transfer Earnings and

Economic Rent. Chapter on Theories of Interest and Investment Decisions, sections up till and including

Thee Loanable Fund Theory of Interest

21

BBA- 2nd Semester

Business Law


Total Marks : 100

Theory Marks : 75








Unit 1.

Definition of Contract, Essential elements of a valid contract; Classification of contracts; Offer and Acceptance:

Meaning, Essentials of valid offer and acceptance; Communication of offer and acceptance and their revocation;

Consideration: Definition and its analysis; Capacity to contract: Legal position of minor’s agreements, persons of

unsound mind and persons disqualified from contracting.

Unit 2

Free Consent: Meaning; Coercion, Undue Influence, Misrepresentation, Fraud, Mistake and their effect, Certain

Distinctions; Legality of object and consideration; Expressly declared void agreements; Contingent contracts and

quasi contracts; Discharge of contract and its various methods; Remedies for breach of contract.

Unit 3.

Contract of Indemnity and guarantee: Definition of Contract of Indemnity, Rights of Indemnity-holder; Contract of

Guarantee: Definition and its analysis; Kinds of Guarantee, Surety’s right and liabilities; Discharge of Surety:

Indemnity v. Guarantee; Contract of Bailment and Pledge: Definition of Bailment and its analysis; Kinds of

Bailment; Duties and Rights of Bailee and Bailor; Termination of bailment; Finder of lost goods; Definition and

analysis of Pledge; Bailment v. Pledge.

Unit 4.

Law of Agency: Definition of Principal and Agent; Kinds of Agents, Minor and Agency Law; Methods of creation

of agency; Extent of Agent’s authority, Delegation of Authority; Sub-agent and substituted agent; Rights and Duties

of Principal and Agent; Personal liability of Agent to third parties; Termination of Agency and its effects;

Irrevocable Agency.

Books Recommended:

1. Indian Contracts Act. 1872. Bare Act

2. Avtar Singh : Law of Contract, Eastern Book Company, Lucknow.

3. Desai, T.R. Indian Contract Act, S.C. Sarkar & Sons Pvt. Ltd, Calcutta.

4. Kuchhal, M.C. and Vivek, Business Laws, Vikas Publishing House Pvt. Ltd. New Delhi.

5. Goyal, Bhushan Kumar, Business Laws, International Book House Pvt. Ltd. New Delhi.

6. Sharma J.P. An Easy Approach to Business laws, Ane Books Pvt. Ltd. New delhi.

7. Kapoor, G.K. Business Laws, K.L. Malik & Sons Pvt. Ltd.

22

BBA- 2nd Semester

Computer Fundamentals


Total Marks : 100

Theory Marks : 50

Internal Practical : 50



compulsory covering all the units and shall carry 5 short questions of Two Marks each. Rest of the eight questions



Unit 1.

Word Processing; Introduction to word Processing. Word processing concepts. Use of Templates; Working with

word document; Opening an existing document/creating a new document ; Save ; Selecting text; Editing text;

Finding and replacing text; Closing ;Formatting; Checking and correcting spellings; Bullets and numbering; Tabs;

Paragraph Formatting; Indent; Page Formatting; Header and footer; Mail Merge ; Tables; Formatting the table;

Inserting filling and formatting a table.

Unit 2

Spreadsheet and its Business Applications: Spreadsheet concepts ; Creating a work book ; saving ; editing

;inserting, deleting work sheets, entering data in a cell ; formula Copying ;Moving data from selected cells;

Handling operators in formulae ;Inserting Charts- LINE, PIE, BAR ;Project involving multiple spreadsheets;

Organizing Charts and graphs; Printing worksheet;

Unit 3

Generally used Spread sheet functions and Applications Mathematical( ROUND ALL, SUM, SUMIF, COUNT,

COUNTIF, CEILING, RAND, RANDBETWEEN); Financial (PMT, PPMT, IPMT, PV, FV); Logical (IF, AND,

OR, NOT, TRUE, FALSE ; Loan & Lease statement; Graphical representation of data; Payroll statements

Unit 4

Presentation Software Creating a presentation. Editing ; Sorting ; Layout. ; Set-up row ; Rehears timing .

Reference Books:

23

BBA –3rd Semester

Marketing Management

Paper Code: 0604301

Total Marks: 100

Theory Marks : 75


Time (in hours) : 03

Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be compulsory

covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks each and 1 question of 1

mark rest of the eight questions shall be set from all the four units. Two questions shall be set from each unit out of

which, the candidate shall be required to attempt four questions, selecting one question from each unit. Each


Unit 1.

Introduction to marketing, difference between marketing and selling, Evolution of marketing concepts, Marketing

Mix, Marketing process, Marketing environment.

Unit 2.

Determinants of consumer behavior, consumer purchase decision process; market segmentation—concept,

importance and bases, Target marketing, Differentiation and positioning, Product differentiation v. market

segmentation.

Unit 3.

Product and Product line decisions; Branding, Packaging and Labeling decisions, Product life cycle, New Product

Development; Pricing decisions; Pricing policies and strategies.

Unit 4.

Marketing Channels, Retailing, Wholesaling, Warehousing and Physical distribution, Conceptual introduction to

supply chain management, conceptual introduction to customer relationship marketing; Promotion Mix and factors

affecting promotion mix.

Project work

1.Study of Supply Chain in Mother Dairy for milk products and fruits and vegetables etc.

2.Study of promotional methods and strategies of on line retailers and fixed place retailers in contrast; of

automobile companies, of fresh food chains etc.

Books Recommended:

1.Kotler, Keller, and Jha, Marketing Management, Pearson Educaion.

2.Zikmund and D’Amico, Marketing, Thomson Learning

3.Etzel, Walker, Stanton & Pandit, Marketing Concepts and Cases.

4.Arun Kumar, Meenakshi, Marketing Management, Vikas Publishing House.

5.Saxena, Rajan, Marketing Management, Mc Graw Hill

6.Chhabra and Grover: Marketing Management, Dhanpat Rai.

24

BBA –3rd Semester

Cost Accounting

Paper Code: 0604302

Total Marks: 100

Theory Marks : 75



Note The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be

compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and one




OBJECTIVE :

Unit-I

Introduction to Cost Accounting : Concept, Objective, advantages, limitation of cost accounting. Difference

between cost accounting and financial accounting. Cost unit and Cost center. Elements of cost. Preparation of cost

sheet

Unit-II

Material Cost Control : Concept of Material Cost. Meaning and objectives of material control, fixation of

inventory levels- Reorder level, EOQ, Minimum level, Maximum level, Danger level and Methods of Valuing

Material Issues.

Labour Cost Control : Meaning and Computation of Labour cost. Concept ,objectives and importance of labour

cost contol. Treatment and Control of Labour Turnover, Idle Time, Overtime.

Unit-III

Overheads : Concept of Overheads. Classification: Functional Analysis (Factory, Administration, Selling and

Distribution), Behavioural Analysis ( Fixed, Variable and Semi-Variable), Collection, Allocation and

Apportionment and Absorption of Overheads.

Unit-IV

Costing Systems : Process Costing ; Meaning , Features, Normal and Abnormal Loss / Gains.

Standard Costing ; Various types of standard, Setting of standards, Basic concepts of material and labour variance

analysis.

Note:-Simple Practical problems based on Material and labour variances excluding sub variar.cas and

overhead variances.

Suggested Readings :

1. Jain & Narang, Advanced Cost Accounting, Kalyani Publishers, New Delhi.

2. Mittal, S.N. Cost Accounting

3. Bhar, B.K., Cost Accounting

4. Prasad, N.K., Principles and Practice of Cost Accounting

5.. Ashish k. Bhattacharyya,Principle And Practices of cost Accounting,Phi.Learning Pvt. Ltd.

25

BBA –3rd Semester

Business Finance

Paper Code: 0604303






OBJECTIVE: An introduction to the conceptual and analytical framework guiding financial decision

making within the business firm. Emphasis is placed on financial analysis, the evaluation of investment

opportunities available to the firm, working capital management, and the analysis of alternative means of

financing the firm. Financial decisions are made within the context of a market economy.

UNIT I

The role of finance and the financial manager ,The operating environment of the firm , Financial statement structure

and analysis, Time value of money, Risk and return definitions and measurement.

UNIT II

Capital budgeting - cash flow estimations ,Capital budgeting - techniques , The cost of capital , Capital Structure

and Capital gearing theories; Sources of Long-term Finance including Public Issue of Securities, Financial planning

and forecasting.

UNIT III

Fund Flow Analysis; New working capital and short-term financing , Budgeting for Cash and Cash Management;

Account receivable and inventory analysis. Sources of Short-term Finance.

UNIT IV

Introduction to Financial Markets; Capital Markets and Money Markets; Regulation of Financial Markets-

Introduction to RBI and SEBI. Role of Commercial Banks; Overview of International Finance.

READINGS/REFERENCES:

1. Prasanna Chandra….Financial Management

2. M.Y. Khan & S.K. Jain……..Financial ManGEMENT

3. I.M. Pandey……….Financial ManGEMENT

4. James Van Horne……….Financial Mangement

26

BBA –3rd Semester

Human Resource Management

Paper Code: 0604304

Total Marks: 100

Theory Marks : 75

Internal Assessment 25






Unit 1

Nature of Human Resource Management—Concepts, Objectives and Functions; HRD—Concept and

Mechanisms; Role and status of HR Manager; Organization of HR Department; HR Policies; HRM in

globally competitive environment; Strategic Human Resource Management.

Unit 2

Acquiring Human Resource: Human Resource Planning, Job analysis and job design, employee

involvement, flexible work schedules, Recruitment and Selection—new trends; Placement and induction;

Right sizing.

Unit 3

Developing human resource: Employee training, training need assessment, Training methods and

evaluation, cross cultural training, Designing executive development programme, Techniques of Executive

development, Career planning and development.

Unit 4

Enhancing and rewarding performance: Establishing Performance Management system; Performance

Appraisal—Techniques of appraisal; Potential Appraisal and employee counseling; Establishing reward

and pay plans—job evaluation, wage and incentive plans, employee benefits, ensuring safety and healthy

work environment.

Project Work:

1. Study of Recruitment and Selection Policies of known companies in the neighbourhood with

special reference to executives at three levels—entry level, middle level and top level, of technical

hands, professionals and managerial executives.

Books recommended:

1. Dessler, Human Resource Management, Prentice Hall

2. Decenzo & Robbins, Fundamentals of Human Resource Management, Wiley India.

3. Werther and Davis: Human Resource Management, Prentice Hall

4. Chhabra, T.N., Human Resource Management, Dhanpat Rai& Co., Delhi.

5. Gupta, C.B., Human Resource Management, Sultan Chand & Sons, Delhi.

27

BBA –3rd Semester

Presentation Skills (Workshops & Projects)

Paper Code: 0604305

Total Marks: 100

Theory Marks : 75








Objective: This course aims to develop students’ communication and language skills in order to plan and

deliver an effective presentation. Students will be taken systematically through the key stages of giving

presentations, from planning and introducing to concluding and handling questions. Presentations will be

based on topics found in their Course Curriculum and research for the presentations will put into practice

internet research skills acquired in. Additionally, students will experience not only how to give an effective

presentation, but also how to become an effective listener. Finally, students will practice writing skills under

this course.

Unit-I

Introduction - Meaning, types of presentation: presentation that deeply involves the audience,

representation that creates excitement, persuasive presentation, presentation evoking emotional appeal,

presentation that sells a new idea, humorous presentation.

Unit-II

Planning a presentation: Planned and unplanned presentation, analyzing the audience, location of

presentations, objective of presentation, researching the topic; structuring the presentation, presentation

notes and session plan.

Unit-III

Methods of presentation- Fish bowl, role plays, group discussion, conference, seminar, workshop,

brainstorming, simulations, games, questionnaire; delivering presentation- presenter effectiveness,

difficult situations and nerves, motivation and attention.

Unit-IV

Outcomes of presentation- inspiring presentation, presentation that builds trust, presentation that offers a

solution, value added presentation, presentation that facilitates decision making.

Note: The classes for this course for entire semester will include theory classes and practical workshops for

the subject on alternate days conducted by the subject teacher along with special workshops on how to use

MS-Powerpoint and other softwares for creating Presentations.

Suggested Readings:

1. Gordon, Josh, Presentation that Change Minds, Tata McGraw Hill,New Delhi.

2. Kaul, Asha, The Effective Presentation, Response Books, NewDelhi.

3. Krachnert, Gary, Basic Presentation Skills, Tata McGraw Hill, NewDelhi.

28

BBA - 3rd Semester

Data Base Management System (Theory)

Paper Code: 0604306

Total Marks : 100

Theory Marks : 50

Practical : 50



compulsory covering all the units and shall carry 5 short questions of two marks each. Rest of the eight questions



Unit-I

Introduction to data base management system - Data versus information, record, file; data dictionary, database

administrator, functions and responsibilities, file-oriented system versus databases system.

Unit-II

Database system architecture - Introduction, schemas, sub schemas and instances; data base architecture, data

independence, mapping, data models, types of database systems.

Unit-III

Database tools and technologies: DDL, DML, DCL, SQL. Oracle DBMS, MS – Access, Data warehousing and data

mining- Emerging data base technologies, internet, database, digital libraries, multimedia data base, mobile data

base, spatial data base.

Unit-IV

Data base security- Threats and security issues, firewalls and database recovery; techniques of data base security;

distributed data base.

Books Recommended:

1. Navathe, Data Base System Concepts 3rd, McGraw Hill.

2. Date, C.J., An Introduction to Data Base System 7ed, Addision Wesley.

3. Singh, C.S., Data Base System, New Age Publications, New Delhi.

29

BBA-4th Semester.

Corporate Accounting

Paper Code.0604401

Total Marks : 100

Theory Marks : 75




compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each

and 1 question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will

be set from each unit out of which the candidate shall be required to attempt four questions, selecting one

question from each unit. Each question shall carry 15 marks.

Objective: To make the student familiar with corporate accounting procedures in context of relevant

Accounting Standards.

Unit- I

Final Accounts of Limited Liability Companies: Preparation of Profit and Loss Account, Profit and Loss

Appropriation Account and Balance Sheet in accordance with the provisions of the existing Companies Act

(Excluding Managerial Remuneration) and Accounting Standards.

Unit- II

(i) Accounting for Amalgamation of Companies with reference to Accounting Standard-14 issued by the Institute of

Chartered Accountant of India.

(ii) Accounting for Internal Reconstruction (excluding preparation of scheme for internal reconstruction).

Unit–III

Cash Flow Statements: Meaning, Usefulness, Preparation of a cash flow statement in accordance with Accounting

Standard 3(Revised) issued by the Institute of Chartered Accountants of India. (only indirect method), Limitations of

cash flow statement.

Unit-IV

Financial Statements Analysis: Meaning and objectives, Techniques of Analysis, Ratio Analysis: Advantages,

significance and limitations - Liquidity Ratios: Current Ratio, Acid Test Ratio. Solvency Ratios: Debt-equity Ratio,

Capital gearing Ratio, Interest Coverage Ratio, proprietary ratio. Profitability Ratios related to sales: Gross profit

Ratio, Net Profit Ratio, Operating profit ratio, Profitability Ratios related to investments: Return on total assests

(ROTA), Return on investment (ROI), Return on equity (ROE), Return on equity share holders fund, EPS, DPS and

Price – earnings ratio. Activity Ratios: Stock turnover Ratio and Debtors turnover Ratio.

Suggested Readings:

1. J.R. Monga, , Fundamentals of Corporate Accounting, Mayoor Paperbacks c/o K.L. Malik and Sons Pvt. Ltd, 23

– Darya Ganj, New Delhi.

2. R.L Gupta, and M Radhaswamy, Corporate Accounting, Sultan Chand and Sons, New Delhi.

3. M.C., Shukla, T.S. Grewal and S.C. Gupta, Corporate Accounting, S. Chand and Co., New Delhi.

4. Ashok Sehgal and Deepak Sehgal, Advanced Accounting, Volume II, Taxmann, New Delhi.

5. S.N. Maheshwari, and S.K. Maheshwari, Corporate Accounting, Vikas Publication, New Delhi.

30

BBA -4th Semester

Financial Management

Paper Code.0604402

Total Marks : 100

Theory Marks : 75




mark rest of the eight questions shall be set from all the four units. Two questions will be set from each unit out of

which the candidate shall be required to attempt four questions, selecting one question from each unit. Each question

shall carry 15 marks.

Unit 1

Introduction to Financial Management: Meaning and Significance of Business Finance, Function of Financial

Management, Objectives of Financial Management, Types of Financial Decisions and Their Inter Relationship,

Critical Analysis of Profit Maximization, Wealth Maximization, Concept of Time Value of Money.

Financial Markets, Participants and Instruments: Financial Systems (Functions and Components), Financial markets

(Money Market and Capital Market, Primary Market and Secondary Market), Players and Participants in Financial

Markets, Financial Intermediaries, Financial Instruments. Sources of Finance

Unit 2

Cost of Capital: Concept of Cost of Capital, Factors of Affecting the Cost of Capital, Types of Cost of Capital.

Capital Budgeting: Introduction (Nature of Capital Budgeting, Data Requirement, Evaluation Technique using

Excel), Capital Budgeting Practices in India.

Concept of Leverage – Operating, Financial and Combined Leverage, Capital Structure: Meaning and Concept

Unit 3

Dividend Decisions: Introduction (Relevance and Irrelevance of Dividends), Determinants of Dividend Policy

(Bonus Shares, Stock, Split Stock Repurchase, Share Splits in India, Issue of Bonus Shares in India).

Unit 4

Working Capital Management: Introduction (Nature of Working Capital, Planning of Working Capital),

Management of Working Capital in India. Management of Cash and Marketable Securities: Objectives of Cash

Management, Factors Determining Cash Needs, Receivables Management: Meaning, Objectives, Credit Policies,

Inventory Management: Introduction, Objectives, Techniques

Recommended Books:

1. I.M. Pandey, Financial Management, Vikas publishing House, Latest edition

2. Prasanna Chandra, Financial Management, Mc Graw Hill publication, Latest edition

3. M.Y. Khan & Jain, Financial Management, TMH publication, Latest edition

31

BBA -4th Semester

Business Law

Paper Code.0604403

Total Marks : 100

Theory Marks : 75








Unit-I

Sales of Goods Act: - Introduction; Formation of contract of sale of Goods; conditions and warranties; Transfer of

property or ownership; Performance of contract- Delivery and Payment; Rights of unpaid seller; suits of Breach of

contract.

Unit –II

Indian Partnership Act , 1932 – Nature of Partnership firm; Relations of partners to third parties; position of minor

in partnership; Registration of firm.

Limited Liability Partnership (LLP), 2008: Salient features of Indian Partnership Act, 1932, Difference between

LLP and Partnership; Partners and their relation with LLP; Designated Partners; Extent of LLP Liability; Extent of

Partner’s Liability, Unlimited Liability in case of fraud; Whistle blower, Contributions, Conversion of LLP,

Winding up and dissolution of LLP.

Unit-III

Negotiable Instrument Act, 1881: Definition and Characteristics of Negotiable Instruments; Types of Negotiable

Instruments: Promissory Notes, Bill of exchange and Cheque; Payment-in due course; Holder and Holder-in due

course; Negotiation: Meaning, and difference between Negotiation and assignment: Endorsement and its kinds;

Dishonour of Negotiable Instruments including Bouncing of a cheque, Crossing of cheques and its types.

Unit- IV

Consumer protection Act 1986: - Salient features of consumer Protection Act; Rights of consumers; consumer

Protection councils; consumer disputes redressal machinery

Suggested Readings:

1. Avtar Singh –Business Law– Law Book House

2. M.C.Kuchhal, Business Laws, Sultan Chand & Co., New Delhi.

3.. N.D.Kapoor, Merchantile Law. Sultan Chand & Co., New Delhi.

4. Resai T.R. Partnership Act, S.C.Sarkar and Sons, kolkata.

5. Maheshwari, S.N. Business Laws, Himalaya Publishing House, New Delhi

6. Kapoor, G.K. Business Laws, K.L.Malik & Sons Pvt. Ltd

32

BBA-4th SEMESTER

BUSINESS ENVIRONMENT

Paper Code.0604404

Total Marks : 100

Theory Marks : 75








COURSE OBJECTIVE: The present course aims at familiarizing the participants with various aspects of

economic, social, political and cultural environment that impacts the business enterprises in India. This will help

them in gaining an understanding of the environmental factors influencing Indian business organizations.

UNIT- I

Business Environment-Meaning, Importance, Environmental Factors including social and cultural elements, Recent

Political Environment, Recent Economic and Financial Environment, Planning In India-Planning commission-

Liberalisation and Planning...NITI AAYOG, Industrial Policy: Agenda of Development; Public-Private Partnership.

UNIT-II

Indian Financial System : Monetary And Fiscal Policy, Role of regulatory institutions in Indian financial system –

RBI and SEBI , Foreign Trade and Balance of Payment. Human Development, Rural Development, Problems of

Growth; Redefining Value Preposition to MSMEs.

UNIT-III

Direct &

es (MODVAT),(CENVAT),VAT, GST; Competition Law, Corporate Governance, Liberalisation, International

Business Environment, World Trade Organisation (WTO)

UNIT-IV

Social Responsibility of business enterprises. EXIM policy, FDI policy, Global Competitiveness. technology and

competitive advantage

Suggested Readings: 1. Shaikh & Saleem - Business Environment (Pearson);

2. Francis Cherunilam – Business Environment, Text and Cases (Himalaya Publishing House,).

3. Fernando-Business Environment (Prentice hall)

4. Mishra S K & Puri V K - Economic Environment of Business (Himalaya Publishing House,).

33

34

BBA-4th Semester

Business Research Methods

Paper Code.0604405

Total Marks : 100

Theory Marks : 75



Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be

compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2

marks each and 1 question of 1 mark rest of the eight questions shall be set from all the four

units. Two questions will be set from each unit out of which the candidate shall be required to

attempt four questions, selecting one question from each unit. Each question shall carry 15

marks. Objective: The course provides basic knowledge on research methods that equips one to make decisions based on

actual business conditions. At the end of this course, students will be able to demonstrate knowledge in different

types of research methods and techniques; display skill in performing statistical and research analysis and compose

structured reports that reflect in appropriate decision making.

Unit - 1

Meaning, Purpose, Characteristics and Managerial Value of Business Research, Criteria for a good Business

Research Study, Types of Business Research Studies, Business Research Methods and Research Methodology,

Organizing Business Research Function, Characteristics of a Good Report on Research Study, Role of Business

Research in Making Decisions, Issues and Trends in Business Research, Role of Computers in Business Research,

Business Research Process, Business Research Problem.

Unit 2

Definition of Business Research Design, Type of Business Research Design, Statistical/Formal Experimental

Design, Sampling, Sampling Process, Type of Sampling Methods, Characteristics of a Good Sample Design, Scale

Classification, Business Measurement Scales, Scaling Techniques, Comparative & Non-Comparative Scaling

Techniques

Unit 3

Methods of Data Collection- Questionnaire and Schedules, Processing of data, Preliminary Analysis: Statistical

Average, Measures of Dispersion, Simple Correlation and Regression

Unit 4

Meaning of Hypothesis Testing, standard error Hypothesis Testing- Student t-test, z-test on one variable

Suggested Readings:

1. CR Kothari, Research Methodology methods and techniques ,New Age international Pvt Ltd

2. SL Gupta and Hitesh Gupta, Business Research Methods, McGraw Hill Education Pvt. Ltd.

3. Deepak Chawla & Neena Sondhi, Research Methodology, Vikas Publishing House Pvt. Ltd.

4. TN Srivastava & Shailaja Rego, Business Research Methodology, Tata McGraw Hill Education Pvt. Ltd.

35

BBA-4th Semester

Project planning & management information system

Paper Code.0604406

Total Marks : 100

Theory Marks : 75





mark rest of the eight questions shall be set from all the four units. Two questions shall be set from each unit out of

which, the candidate shall be required to attempt four questions, selecting one question from each unit. Each


Unit I:

Introduction to project management: meaning, nature and importance of projects; characteristics of project; project

famiy tree, classification of projects, project selection process; project life cycle; project report; tools and techniques

for project management; project manager’s roles and responsibilities; network techniques in project management.

Unit II:

Project planning : mening and purpose of project planning; capital investment- importance & types; time value of

money; capital budgeting – meaning, methods, objectives and difficulties; generating and evaluation of project

ideas; tools for identifying investment opportunities;

Unit III:

Project analysis nd review: market analysis, technical analysis, financial analysis; project cash flow; project rate of

return; social cost-benefit analysis-meaning and purpose;

Unit IV: Management information system (MIS): The management control environment (strategies, responsibility centers,

measuring &controlling assets employed.);analysing financial performance reports & performance evaluation;

meaning and objectives of management information system; examples of MIS in small, medium and big business

enterprises.

Suggested Readings

1. Prasanna chandra, Project planning and implementation, TMH publication

2. Robert anthony &vijay govindarajan, Management control system McGraw Hill publication,

36

BBA-5th Semester

Income Tax

Paper Code-0604501

Total Marks : 100

Theory Marks : 75








Objectives: The objectives of the study is to expose the students to tax environment in India. In this semester direct

tax is introduced with the aim to make the students familiar with the income tax law, especially the focus is to

familiarise the students with the legal terms and their meaning under the Income Tax Law. In the second semester

indirect taxes will be introduced in similar manner.

UNIT I

Basic concepts: Introduction to Income-Tax and the law governing it. Definitions: Person, assessee, assessment

year, previous year, gross total income, total income, maximum marginal rate of tax. Residential status ; Scope of

total income on the basis of residential status .Exempted income under section 10 of the Act. relevant for

individuals.

UNIT II

Computation of income under different heads - Salaries ;- Income from house property ;- Profits and gains of

business or profession (only simple problems) ; - Capital gains (excluding special cases) only simple problems; -

Income from other sources ; Concept of Tax Deduction at source with examples of simple cases;

UNIT III

Total income and tax computation - Income of other persons included in assessee’s total income ; -Aggregation of

income and set-off and carry forward of losses ; - Deductions from gross total income; - Computation of total

income of individuals;- Tax liability of an individual.

UNIT IV

Preparation of return of income: PAN - Manually ;- On-line filing of Returns of Income & TDS. ;

- Provision & Procedures of COMPULSORY ONLINE filing of returns for specified assesses; Liabilities relating to

income-tax liabilities of individual; Penalties & Interest; Authorities and Appeals;

Readings/References:( Note: Latest edition of text book may be used.)

1. Singhania, Vinod K. and Monica Singhania. Students‟ Guide to Income Tax. Taxmann Publications Pvt. Ltd.,

New Delhi.

2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi.

3. Chandra, Mahesh., S.P. Goyal and D.C. Shukla. Income Tax Law and Practice. Pragati Prakashan, Delhi.

4. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New Delhi.

5. Mehrotra, H.C. Income Tax Law. Sahitya Bhawan, Agra.

6. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.

7. Singhania, Vinod K. and Kapil Singhania. Tax Computation on CD. Taxmann Publications Pvt. Ltd., New Delhi.

Note: Latest edition of text book may be used.

37

BBA-5th Semester

Management Accounting

Paper Code-0604502

Total Marks : 100

Theory Marks : 75








Objective :

Unit-I

Management Accounting : Meaning, nature, scope, objective, functions and techniques . Financial Accounting vs.

Cost Accounting Vs. Management Accounting. Management Accountant-Role-Essential qualities Budgetary

Control: Managerial Control Process; Benefits; Limitations; Installation of the System; Classification of the

Budgets; Preparation of different types of Budgets: Cash Budget, Sales Budget and Master Budget.

Unit-II

Introduction to Marginal Costing : Meaning, application, advantages, limitations,. Fixed and Variable cost,

Contribution. Cost – Volume - Profit Analysis, Break even analysis and profit volume graph.. Marginal costing and

important management decisions (Problems on decision making only).

Unit-III

AS 3 -Cash Flow Analysis: Meaning, Objectives and limitations. Preparation of cash flow statement with reference

to AS 3 (Both Direct and Indirect Method. Differentiate between cash flow statement and fund flow statement

analysis.

Unit-IV

Management accounting information for activity and process decisions: Activity Based Costing; Meaning,

Objectives and accounting procedure. Modern tools for cost management ;Benchmarking, Balance Scorecard

Quality Costing.

Suggested Readings :

1. Charles T. Horngern, Gary L. Sundem, Introduction to Management Accounting, Prentice Hall

of India Pvt. Ltd.

2. Kaplan, S. Robert, Anthony A. Atkinson, Management Accounting, Pearson Education.

3. Kishore M. Ravi, Cost and Management Accounting, Taxman Publication.

4. Holman, Louderbock, Management Accounting, Cenage Publication.

5. Khan & Jain, Management Accounting, Tata McGraw Hill Publication.

6. I M Pandey,Management Accounting,

7. Prasana Chandra ,Management accounting

38

B.B.A. (Gen) – 5thSemester

Economic Development Policies in India

Paper Code: 0604503

Total Marks :100

Theory Marks: 75


Time (in hours): 03

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be compulsory

covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and one question of

1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from each unit out

of which the candidate shall be re

quired to attempt four questions, selecting one question from each unit. Each question shall carry 15 marks.

Objective: The objective of the paper is to sharpen the analytical ability of the students, by highlighting an

integrated approach to the functioning aspects of the Indian economy, keeping in view the scope for alternative

approaches. Such an analysis is essential because the Indian economy is a unique combination of alternative

competing and often conflicting theories and a proper understanding of its working is imperative if the student is to

comprehend the ramifications that underlie most of the observed phenomena in the Indian economic set-up. The

emphasis of the paper is on overall social, political and economic environment influencing policy decisions. To

develop all these themes, the course is divided into four units.

Unit- 1

Basic Issues in Economic Development: Concept and Measures of Development and Underdevelopment; Human

Development;

Overview of Indian Economy: Understanding the Indian Economy; India on the eve of Independence,

Composition of National Income, Occupational structure, the Agrarian scene and Industrial Structure; Phases of

Planning in India, Development planning, Poverty and Inequality in India.

Unit- 2

The Agricultural Sector: Land Reforms, Agricultural Growth and Productivity, Green Revolution and After,

Agricultural Price, subsidy and taxation policies, Food security and PDS, Agricultural Labour and rural

unemployment, Rural employment schemes, Evaluation of rural credit policies, Microfinance- self-help groups and

NGO’s.

Unit- 3

Industry and Services: The evolution of planning and import substituting industrialization, Economic reform and

liberalization in 1991, Phases of Industrialisation – the rate and pattern of industrial growth across alternative policy

regimes; Public sector – its role, performance and reforms; The small scale sector; Role of Foreign capital

Unit- 4

The Financial Sector: Structure, Performance and Reforms. Foreign Trade and balance of Payments: Structural

Changes and Performance of India‟s Foreign Trade and Balance of Payments; Export policies and performance;

Macro Economic Stabilisation. India and WTO.

Suggested Readings:

1. Uma Kapila (ed), “Indian Economy since Independence”, Relevant articles..

2. Bhalla, G. S. “Policy for Food Security in India”.

3. Srinivasan, T. N.,“Eight Lectures on India‟s Economic Reforms”, OUP.

4. NCAER (2001), Economic and Policy Reforms in India, New Delhi.

5. Government of India, Economic Survey (Annual), Ministry of Finance, New Delhi, (various issues).

6. Reserve Bank of India, Report on Currency and Finance, (Annual), (various issues).

7. Misra, S.K. and V.K. Puri (2004), Indian Economy, Himalaya Publishing House, New Delhi.

8. Datt, R. and K.P.M. Sundharam (2004), Indian Economy, S. Chand & Company Ltd., New Delhi.

39

BBA-5th Semester

International Trade

Paper Code-0604504

Total Marks : 100

Theory Marks : 75




compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks

each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions

will be set from each unit out of which the candidate shall be required to attempt four questions, selecting

one question from each unit. Each question shall carry 15 marks.

Objective: This course develops a systematic exposition of models that try to explain the composition,

direction, and consequences of international trade, and the determinants and effects of trade policy. It

concludes with an analytical account of the causes and consequences of the rapid expansion of international

financial flows in recent years. Although the course is based on abstract theoretical models, students will also

be exposed to real-world examples and case studies.

Unit- 1

Introduction: Study of contents of International Trade; Difference between Internal, Inter-regional & International

Trade; Need for theory of International Trade; Distinguishing Features of International Trade; Importance of

International trade; Arguments against International trade; International trade & Economic Development.

Unit- 2

Theories of International Trade: The Ricardian theory; and Heckscher-Ohlin model; Concept of Offer curves and

International Trade Equilibrium in terms of Offer curves; Barriers to trade: Tariffs and Non-Tariffs Barriers.

Unit- 3

Terms of Trade between two Countries; Gains from Trade; Balance of Payments: Definitions & Concepts; Foreign

Exchange Rate policy: Fixed versus flexible exchange rates.

Unit- 4

Origin of World Trade Organization (WTO), India and WTO, India’s commitments to WTO; India’s Foreign Trade

and Balance of Payments: Before and After Economic Reforms of 1991; Features of Recent Foreign Trade Policy.

Readings:

1. Paul Krugman, Maurice Obstfeld, and Marc Melitz, International Economics: Theoryand Policy, Addison-

Wesley (Pearson Education Indian Edition), 9th edition, 2012.

2. Dominick Salvatore, International Economics: Trade and Finance, John WileyInternational Student

Edition, 10th edition, 2011.

3. Bhagvati J (ed), International Trade , Penguin Books , 2007.

4. Kindlberger, C.P. (1973), International Economics, R.D. Irwin, Homewood.

5. Soderston, B.O. (1994), International Economics, The Macmillan Press Ltd., London.

6. Rana, K.C. &Verma, K.N., International Economics, Vishal Publishing Company, Jalandhar-Delhi

7. India’s Trade statistics, published by CMIE and DGCIS.

8. RBI Annual Reports,

40

BBA – 5th Semester

Computer Networking & Internet

Paper Code: 0604506

Total Marks : 100

Theory Marks : 75

Practical : 25







UNIT-I

Introduction to network, advantages and disadvantages of network, network topologies, analog and digital signal,

analog and digital transmission, transmission media, network categories, wireless networks.

UNIT-II

OSI model and TCP/IP model, protocols and their classification, flow control and routing, cryptography, firewall.

UNIT-III

Overview of internet, internet service provider, setting windows environment for dial up networking, search engine,

searching web using search engine, audio on internet, newsgroup, subscribing to news groups.

UNIT-IV

Intranet concepts and architecture, building corporate world wide web, HTTP protocol, intranet infrastructure,

fundamental of TCP/IP, intranet security design, intranet as a business tools, future of intranet, protocols of

communication.

Lab: HTML and Surfing with Internet

SUGGESTED READINGS:

1. Murty, C.V.S., E-Commerce, Himalaya Publications, New Delhi

2. Kienam, Managing Your E-Commerce business, Prentice Hall of India, N.Delhi.

3. Kosiur, Understanding E-Commerce, Prentice Hall of India, N.Delhi.

4. Kalakota, Whinston, Frontiers of Electronic Commerce, Addison Wesley.

41

BBA-6th Semester

Indirect Taxes

Paper Code- 0604601

Total Marks : 100

Theory Marks : 60



Objective: To provide basic knowledge and equip students with application of principles and provisions of Goods

and Service Tax and Customs Laws. Students will gain a working knowledge regarding computation of tax liability

pertaining to these laws.

Unit 1 Conceptual Framework of GST: Definition of Goods and Services; general principles of GST, Charge of goods and

service tax and taxable goods and services, Valuation of taxable goods and services, Payment of goods and service

tax and filing of returns, penalties under goods and service tax.

Unit 2 Goods and Services Tax Act, 2017 : An Introduction, Cascading Effect of Indirect Taxes, A brief Historical

Evolution of GST, VAT Vs. GST; Excise Tax Vs. GST; Service Tax Vs. GST; Types of GST: CGST, SGST, IGST

and their procedures. Tax Structure under GST Regime: Various Tax rates under GST; HSN Coding; Returns Filing

Mechanism: IGSTN, Registration, Migration, Payment, Refund of Tax Credit; GST audit procedures.

Unit 3 Authorities under GST Regime: GST Council, Composition of GST Council, Functions and Powers and functions of

GST Council. Central Board of Excise and Customs (CBEC): Officers in the new Regime of GST, Powers,

Functions and Responsibilities of GST Officers under GST Regime.

Unit 4 Basic concepts of customs law, Territorial waters, high seas, Types of custom duties – Basic, Countervailing &

Anti- Dumping Duty, Safeguard Duty, Valuation, Customs Procedures, Import and Export Procedures, Baggage,

Exemptions

Readings:

1. V.S. Datey. Indirect Tax Law and practice, Taxmann Publications Pvt. Ltd., Delhi, Latest edition.

2. Sanjeev Kumar. Systematic Approach to Indirect Taxes, Latest edition.

3. S. S. Gupta. Service Tax -How to meet your obligation, Taxmann Publications Pvt. Ltd., Delhi, Latest edition.

4. Vinod K. Singhania, Element of Service Tax, Taxmann Publications Pvt. Ltd., Delhi, Latest edition. 5. Bare Act of CGST, SGST and IGST.

42

BBA-6th Semester

Entrepreneurship Development

Paper Code- 0604602

Total Marks : 100

Theory Marks : 75








OBJECTIVE

Study of this subject provides an understanding of the scope of an entrepreneur, key areas of development, financial

assistance by the institutions, methods of taxation and tax benefits, etc. The aim is to expose the student to the

contemporary policies relating to entrepreneurship development in India and the Institutional framework available

for the development, training of new and young entrepreneurs. The study will also help the students to understand

and learn the process of becoming an entrepreneurs and the steps involved in the process of entrepreneurship

development.

UNIT I

ENTREPRENEURSHIP

Entrepreneur – Types of Entrepreneurs – Difference between Entrepreneur and Intrapreneur –Entrepreneurship in

Economic Growth, Factors Affecting Entrepreneurical Growth. Entrepreneur Vs. Professional Manager ;Women

Entrepreneur; Major Motives Influencing an Entrepreneur – Achievement MotivationTraining,Entrepreneurship

Development Programs – Need, Objectives.

UNIT II

Medium Enterprises , Small Enterprises – Definition, Classification – Characteristics, Ownership Structures; .

Micro, Small & Medium Enterprises (MSMEs)Policy in India; Steps involved in setting up a Business –

identifying, selecting a Good Business opportunity, Market Surveyand Research, Techno Economic Feasibility

Assessment – Preparation of Preliminary Project Reports – Project Appraisal – Sources of Information –

Classification of Needs and Agencies.

UNIT III

FINANCING AND ACCOUNTING : Need – Sources of Finance, Term Loans, Capital Structure, Financial

Institution, management of working Capital, Costing, Break Even Analysis, Taxation – Income Tax, Excise Duty &

Service Tax , Customs Law.

UNIT IV

Institutions for Entrepreneurial Development; Role of Banks and Financial Institutions and their Assistance to

Entrepreneurs; Sickness in small Business – Concept, Magnitude, causes and consequences, Corrective Measures –

Government Policy for Small Scale Enterprises. Entrepreneurship Development in selected countries in the world.

Readings/References:

1. S.S.KHANKA “Entrepreneurial Development” S.Chand & Co. Ltd. Ram Nagar New Delhi, 1999.

2. Hisrich R D and Peters M P, “Entrepreneurship” 5th Edition Tata McGraw-Hill, 2002.

3. Vasanta Desai : Dynamics of Entrepreneurial Development and Management.

4. G.Balakrishnan-Financing of Small Scale Enterprises

5. Rabindra N. Kanungo “Entrepreneurship and innovation”, Sage Publications, New Delhi, 1998.

6. EDII “Faulty and External Experts – A Hand Book for New Entrepreneurs Publishers: Entrepreneurship

Development” Institute of India, Ahmadabad, 1986.

43

BBA-6th Semester

Corporate Tax Planning

Paper Code- 0604603

Total Marks : 100

Theory Marks : 75








Objective : The aim of this course is to familiarize the student with major latest provisions of the Indian tax

laws and related judicial pronouncements pertaining to corporate enterprises having implications for various

aspects of Corporate planning with a view to derive maximum possible tax benefits admissible under the law.

UNIT I

Meaning of tax planning and management, tax evasion and tax avoidance; Nature and scope of tax planning and

management in the corporate sector; Justification of corporate tax planning and management. Computation of

corporate tax: Carry forward and set off of losses in the case of certain companies under Sec. 79 of Income-tax Act,

1961;

UNIT II

Computation of taxable income of companies; Computation of the amount of corporate tax liability; Minimum

Alternate Tax; Tax on distributed profits of domestic companies; Tax on income distributed to unit holders.

UNIT III

Implications of Tax concessions and incentives for corporate decisions in respect of setting up a new business,

location of business and nature of business. Tax planning with reference to financial management decisions: Capital

structure decisions; Dividend Policy; Bonus Share; Investments and Capital Gains.

UNIT IV

Tax Planning in respect of amalgamation or de-merger of companies or Slump sale or conversion of a firm into a

company.

Readings : 1. E.A. Srinivas, Corporate Tax Planning, Tata McGraw Hill.

2. Vinod K. Singhania, Taxmann’s Direct Taxes Planning and Management.

3. V.S. Sundaram, Commentaries on the Law of Income- Tax in India, Law Publishers, Allahabad.

4. A.C. Sampath Iyengar, Law of Income Tax, Bharat Publishing House, Allahabad.

5. Taxman, The Tax and Corporate Law Weekly.

6. Bhagmati Prasad, Direct Taxes Laws Practice, Wishwa Prakashan.

7. The Income Tax Act., 1961

44

BBA-6th Semester

International Business Management

Paper Code-0604604

Total Marks : 100

Theory Marks : 75








OBJECTIVE:

To enlighten the students on International Business Environment, which includes international Financial

management, International marketing and to study the impact of globalization on Indian Industry.

UNIT I

Meaning and features of International Business Management, Globalization forces – Meaning, dimensions and

stages. Trading Environment of International Trade- Tariff and Non-Tariff Barriers – Trade blocks. International

institutions influencing international business.

UNIT II

Analysis of Global Environment –Economic, Legal, Technological,& Natural Environments ; country Risk

Analysis- Opportunities and threats for International Business. Rise of New economics like Brazil, Russia, India and

China (BRIC) and ASIAN countries.

UNIT III

International Financial Management – Balance of Trade and Balance of Payment – International Monetary fund.,

Asian Development Bank, World Bank, International Financial Instruments. International Currency and Currency

Crisis; Human Resources & International Business

UNIT IV

Bilateral and Multilateral Trade Laws – History of general Agreements on Trade & Tariffs (GATT), World Trade

Organization (WTO, IPR, TRIPS, TRIMS, GATS, Ministerial Conferences, SAARC.) International Marketing –

Objectives and Challenges in International Marketing, Major Players in International marketing, market Selection,

Entry Strategies.

Reference Books

1) International Business Environment – Sundaram and Black

2) International Business Environment – Bhalla and Raju

3) International Financial Management – P.G. Apte

4) International Business – Francis Cherunilam

45

BBA-6th Semester

E- Commerce

Paper Code-06046605

Total Marks : 100

Theory Marks : 75








Objectives: A student should become familiar with mechanism for conducting business transactions through

electronic means Learning Outcome: After studying this paper, a student should be able to Explain various

aspects of E-Commerce. Understand the dynamics of fourth channel . Appreciate the internet technology and

its infrastructure. Understand the methodology for online business dealings using E-Commerce

infrastructure.

Unit-I

Introduction: Meaning, nature, concepts, advantages and reasons for transacting online, categories of E-Commerce.

Planning Online Business: Nature and dynamics of the internet, pure online vs. brick and click business; assessing

requirement for an online business designing, developing and deploying the system, one to one enterprise.

Unit-II

Technology for Online Business: Internet, IT Infrastructure, Middleware, contents: Text and Integrating E-business

applications. Mechanism of making payment through internet: Online payment mechanism; Electronic Payment

systems; payment Gateways; Visitors to website; tools for promoting websites; Plastic Money: Debit Card, Credit

Card;

Unit- III

Laws Relating to online transactions: Salient Features. Applications in E-Commerce: E-commerce applications in

manufacturing, wholesale, retail and service sector.

Unit-IV

Virtual existence: Concepts, working, advantages and pitfalls of Virtual organization, workforce, work zone and

workspace and staff less organization. Designing an E-Commerce Model for a middle level organization: The

conceptual design, giving description of its transaction handling, infrastructure and resources required and system

flow chart. Security in E-Commerce: Digital Signatures, Network security, Data encryption with secret keys, data

Encryption public keys.

Reading List:

1. Amor, Daniel - Pearson Edude. E Business R (Evolution).

2. Greenslein & Feinman. Electronic Commerce. TMH.

3. David Whiteley. E-Commerce: Strategy, Technologies and Applications. TMH.

4. Joseph, P.T. E-Commerce A Managerial Perspective. PHI.

5. Electronic Commerce: from vision to fulfillment. ELIAS M. AWAD PHI.

Documents

SGT University Budhera, Gurgaon · ORDINANCE OF BACHELOR OF BUSINESS ADMINISTRATION Course Code: 0604 1. Duration of the Course (I) The duration of the BBA Course shall be of three