Bachelor of Business Administration (BBA) syllabus of Dr. Ram Manohar Lohia Avadh University, Ayodhya revised for 1st sem, 2nd sem, 3rd sem, 4th sem, 5th sem and 6th sem.
Unit I: Meaning and definition of business essentials & scope of business Classification of Business Activities, Meaning, Definition, Characteristics and objectives of Business Organisation, Evolution of Business Organisation. Modern Business, Business & Profession
Unit II: Business Unit, Establishing a new business unit. Meaning of Promotion, Features for business, Plant location, Plant Layout & size of business unit
Unit III: Forms of Business Organisation. Sole Proprietorship, Partnership, Joint Stock Companies & Co-operatives
Unit IV: Business Combination Meaning Causes, Objectives, Types and Forms Mergers, Takeovers and Acquisitions
Unit V: Business Finance: Financial need of Business methods & sources of finance
Security Market, Money Market, Study of Stock Exchange & SEBI
Suggested Books:
Unit I: Matrix: Introduction, Square Matrix, Row Matrix, Column Matrix, Diagonal Matrix, Identity Matrix, Addition, Subtraction & Multiplication of Matrix, Use of Matrix in Business Mathematical Induction
Unit II: Inverse of Matrix, Rank of Matrix, Solution to a system of equation by the adjoint matrix methods & Guassian Elimination Method
Unit III: Percentage, Ratio and Proportion, Average, Mathematical Series-Arithmetic, Geometric & Harmonic, Simple Interest & Compound Interest
Unit IV: Set theory- Notation of Sets, Singleton Set, Finite Set, Infinite Set, Equal Set Null Set, Subset, Proper Subset, Universal Set, Union of Sets, Inter-section of Sets, Use of set theory in business, Permutation & Combination
Unit V: Concept of Differentiation and Integration, Maxima and Minima in Differentiation, Application of Differentiation & Integration in Business (No proof of theorems, etc.)
Suggested Books:
Unit I: Definition, Nature, Scope & Limitation of Economics as an art or Science. Relevance of Economics in Business Management, Utility analysis, Marginal Theory of utilities and Equi-Marginal theory of utility
Unit II: Meaning of demand - Demand theory and objectives, Demand analysis. Demand schedule. Demand Curve and Nature of Curves, Laws of Demand Elasticity of Demand Types & Measurement, Indifference curves analysis Consumer Equilibrium & Consumer Surplus. Price, Income and substitution effect
Unit III: Production-Meaning and Analysis Production function. Laws of production, Laws of increasing returns & Laws of constant returns, Equal product curves and Producer equilibrium
Unit IV: Market analysis-Nature of market, Types of markets and their characteristics pricing under different market structures Perfect Monopoly, oligopoly and Monopolistic completion. Price discrimination under monopoly competition
Unit V: Theories of factor pricing, factor pricing v/s product pricing. Theories of rent theories of interest theories of wages theories of profit, Concept of profit maximization
Suggested Books:
Unit I: Meaning of book keeping, Process of book keeping and accounting, Basic terminology of accounting, subsidiary books of accounts, Difference between accounting & book keeping. Importance & Limitations of Accounting, Various users of Accounting Information, Accounting Principles, conventions & Concepts
Unit II: Accounting Equation, Dual Aspect of Accounting Types of accounting Rules of debit & Credit, Preparation of Journal and Cash book including banking transaction, Ledger and Trial balance
Unit III: Rectification of errors preparation of bank reconciliation Statement, Bills of Exchange and promissory notes.
Unit IV: Valuation of stocks, Accounting treatment of depreciation. Reserve and provision, Preparation of final accounts along with adjustment entries
Unit V: Issue of shares and debentures, Issue of bonus shares and right issue, Redemptioment preference shares and debentures
Suggested Books:
Unit I: Indian Contract Act: Definition and essentials, Contracts agreements, Offer & Acceptance Consideration, Capacity of parties Free Consent, Performance of Contracts, Terminal of Contract, Consequence and Remedies of Contract terminal
Unit II: Contingent contract, Implied, Quasi contract, Indemnity Contract, Guarantee contract, Bailment, Lien, Pledge contract, Agency contract
Unit III: Sales of Goods Act: Sale contract-Definition, Features, Formation of Contract Contents of sale contract-Goods, Price, Condition and Warranty, Ownership of goods and transfer, Performance of sale contract, Delivery, Rights of unpaid sellers, Auction Sale
Unit IV: Indian Partnership Act: Definition and Nature of Partnership, Partnership deed Mutual and Third parties relation of Partners, Registration of Partnership Dissolution of Partnership
Unit V: Definition Features Types Recognition and Endorsement of Negotiable Instruments
Suggested Books:
Unit I: Introduction Concepts, Objectives, Nature Scope and significance of management Evolution of management thought-Contribution Taylor, Weber and Fayol management
Unit II Planning: Concept, Objectives, Nature, Limitation, Process of planning, Importance, Forms, Techniques and Process of decision making
Unit III: Organizing: Concept, Objectives, Nature of organizing, Types of Organization, Delegation of authority, Authority and responsibilities, Centralization and Decentralization Span of Control
Unit IV: Directing: Concept, Principles & Techniques of directing and Coordination Concept of leadership-Meaning. Importance, Styles, Supervision, Motivation Communication
Unit V: Controlling: Concept, Principles, Process and Techniques of Controlling, Relationship between planning and controlling
Suggested Books:
Unit I: Business Ethics- An overview-Concept, nature, evolving ethical values, Arguments against business Ethics
Unit II: Work life in Indian Philosophy: Indian ethos for work life, Indian values for the work place, Work-life balance
Unit III: Relationship between Ethics & Corporate Excellence Corporate Mission Statement, Code of Ethics, Organizational Culture, TQM
Unit IV: Gandhian Philosophy of Wealth Management-Philosophy of Trusteeship, Gandhiji’s Seven Greatest Social Sins
Unit V: Corporate Social Responsibility-Social Responsibility of business with respect to different stakeholders, Arguments for and against Social responsibility of business, Social Audit
Suggested Books:
Unit I: Concept, Significance, Components of Business environment, Factor affecting Business Environment, Social Responsibilities of Business
Unit II: Economic Systems: Capitalism, Socialism, Communism, Mixed Economy-Public Sector & Private Sector
Unit III: Industrial Policy –Its historical perspective (In brief);Socioeconomic implications of Liberalisation, Privatisation, Globalisation
Unit IV: Role of Government in Regulation and Development of Business; Monetary and Fiscal Policy; EXIM Policy, FEMA
Unit V: Overview of International Business Environment, Trends in World Trade : WTO- Objectives and role in international trade
Suggested Readings:
Unit I: Meaning and objective of Business communication, Forms of Communication, Communication model and process, Principles of Effective Communication
Unit II: Corporate Communication: Formal and Informal Communication, Networks, Grapevine, Barriers in Communication, Groups discussion, Mock Interviews, Seminars, Individual and Group Presentations
Unit III: Essential of effective Business letters, Writing Important Business letters including correspondence with Bank and Insurance companies
Unit IV: Oral & Non-verbal communication: Principles of Oral Presentation Factors affecting Presentation, effective Presentation skills, conducting Surveys
Body Language, Para Language, Effective Listening, Interviewing skill, Writing resume and Letter or application
Unit V: Modern forms of communication, International communication, Cultural sensitiveness and cultural context, Writing and presenting in international situations
Suggested Books:
Unit I: Meaning of Economy, Economic growth & development, characteristics of India Economy, Concepts of Human development, Factors affecting economic development
Unit II: An overview of Economic Resources of India, Human Resources of India: Concept of Population Explosion, Interrelation of Population and economic development, Population policy of India, Problem of Unemployment in India
Unit III: Economic planning in India; Planning commission, Critical evaluation of current Five Year Plan
Unit IV: Problems and prospects of Indian Agriculture, agriculture development during plan period. Position, Problems and Prospects of Large Scale Industries (Iron, Steel, Sugar, Cotton, Textile)
Unit V: Service and Entrepreneurial Sector, role of Commercial Bank and Financial Institutions, Role of Small Scale Industries in Indian Economy
Suggested Readings:
Unit I: Accounting standards in India, Concept of GAAP (Generally Accepted Accounting Principles) International Accounting Standards, Accounting for Price level changes
Unit II: Accounting of Non-trading Institutions, Joint Venture an Consignment
Unit III: Accounts of banking companies and General Insurance companies, Department and Branch account
Unit IV: Accounts related to Hire Purchase and Installment payment transactions, Royalty Accounts
Unit V: Partnership Accounts: Final Account, Reconstitution of Partnership firms- admission, retirement and death of a partner, Dissolution of Partnership (Excluding insolvency of Partner)
Suggested Readings:
Unit I: Introduction, nature and scope of OB, Challenges and opportunities for OB, Organization Goals, Models of OB, Impact of Global and Cultural diversity on OB
Unit II: Individual Behavior – Individual behavior, Personality, Perception and its role in individual decision making, Learning, Motivation, Hierarchy of needs theory, Theory X and Y, Motivation- Hygine theory, Vrooms Expectancy theory
Unit III: Behavior Dynamics: Interpersonal behavior, Communication, Transaction Analysis, The Johari Window, Leadership, Its Theories and Prevailing Leadership styles in Indian Organisations
Unit IV: Group Behavior : Definition and classification of Groups, Types of Group Structures, Group decision making, Teams Vs Groups, Contemporary issues in managing teams, Inter group problems in organizational group dynamics, Management of conflict
Unit V: Management of Change: Change and Organizational development, Resistance to change, Approaches to managing organizational change, Organizational effectiveness, Organizational culture, Power and Politics in Organizational Quality of work life, Recent advances in OB
Suggested Readings:
Unit I: Statistics: Concept, significance & Limitation Type of Data, Classification & Tabulation, Frequency Distribution & graphical representation
Unit II: Measures of Central Tendency (Mean, Medium, Mode) Measures of Variation: Significance & Prosperities of a good measure of variation
Range, Quartile Deviation, Mean Deviation and Standard Deviation, Measures of Skewness & Kurtosis
Unit III: Correlation: Significance of Correlation, Types of correlation, Simple correlation, Scatter Diagram method, Karl Pearson Coefficient of Correlation
Regression: Introduction, Regression lines, and Regression Equation & Regression coefficient
Unit IV: Probability: Concept, Events, Addition Law, Conditional Probability, Multiplication Law & Baye’s theorem [Simple numerical], Probability Distribution: Binomial, Poisson and Normal
Unit V: Sampling Method of sampling, Sampling and Non-sampling errors. Test of Hypothesis, Type- I and Type –II Errors, Large sample tests
Suggested Readings:
Unit I: Advertising: Introduction, Scope, importance in business: Role of advertising in social and economic development of India: Ethics and truths in Indian Advertising
Unit II: Integrated Communication Mix (IMC)-meaning, importance; Communication meaning, importance, process, communication mix-components, role in marketing, Branding meaning, importance in advertising
Unit III: Promotional objectives – importance determination of promotional objectives, setting objective DAGMAR; Advertising Budget importance, establishing the budget approaches allocation of budget
Unit IV: Advertising Copy-meaning components types of advertising copy, importance of creativity in advertising; Media planning importance, strategies, media mix
Unit V: Advertising research – importance, testing advertising effectiveness market testing for ads; International Advertising importance, international Vs local advertising
Suggested Books:
Unit I: Indian Banking System: Structure and organization of banks; Reserve bank of India; Apex banking institutions; Commercial banks; Regional rural banks; Co-operative banks; Development banks
Unit II: State Bank of India: Brief History; Objectives Functions; Structure and organization; Working and progress
Unit III: Banking Regulation Act, 1949: History; Social Control; Banking Regulation Act as applicable to banking companies and public sector banks; Banking Regulation Act as applicable to Co-operative banks
Unit IV: Regional Rural and Co-operative banks in India: Functions; Role of regional rural and co-operative bank in rural India; Progress and performance
Unit V: Reserve Bank of India; Objectives; Organization; functions and working; monetary policy credit control measures and their effectiveness
Suggested Readings:
Unit I: Introduction to HRM & HRD: Concept of HRM, Objectives, Process, HRM vs. Personnel Management, HRM Vs HRD, Objectives of HRD, focus of HRD System, Structure of HRD System, role of HRD manpower
Unit II: Human Resource Policies & Strategies: Introduction, role of HR in strategic management, HR policies & Procedures, HR Programme, developing HR policies and strategies, Strategic control, Types of Strategic control, Operational Control System, Functional and grand strategies, Strategy factors
Unit III: Human Resource Procurement & Mobility: Productivity & improvement job analysis & Job design, work measurement, ergonomics. Human Resource planning-objectives, activities, manpower requirement process Recruitment & Selection Career planning & development, training methods, basic concept of performance appraisal Promotion & Transfer
Unit IV: Employee Compensation: Wage policy, Wage determination, Wage boar, factors affecting wages & Salary, systems of payments, Job evaluation, components of wage/salary-DA, incentives, bonus, fringe benefits etc., Minimum Wages Act 1948, Workmen Compensation Act 1923, Payment of bonus Act 1965
Unit V: Employee relations Discipline & Grievance handling types of trade unions, problems of trade unions
Suggested Books:
Unit I: Marketing: Definition, nature, scope & importance, Marketing Management, Core concepts of marketing, selling concept, production concept, modern marketing concept, Societal marketing
Unit II: Segmentation: Concept, basis of segmentation, Importance in marketing; Targeting: Concept Types, Importance; Positioning: Concept, Importance, Brand positioning, Repositioning
Unit III: Marketing Mix: Product: Product Mix, New Product development, levels of product, types of product, Product life cycle, Branding and packaging. Distribution: Concept, importance, different types of distribution channels etc
Unit IV: Price: Meaning, objective, factors influencing pricing, methods of pricing Promotion: Promotional mix, tools, objectives, media selection & management
Unit V: Marketing Research: Importance, Process & Scope Marketing Information Systems: Meaning Importance and Scope Consumer Behavior: Concept, Importance and factors influencing consumer behavior
Suggested Books:
Unit I: Joint Stock Companies- its types and share capital, Issue, Forfuture and Re-issue of shares, Redemption of preference shares, Issue and Redemption of Debenture
Unit II: Final Accounts: Including Computation of managerial Remuneration and disposal of profit
Unit III: Accounting for Amalgamation of companies as per Accounting Standard 14 Accounting for Internal reconstruction.
Unit IV: Consolidated Balance Sheet of Holding Companies with one Subsidiary Only
Unit V: Liquidation of Company, Statement of Affairs and Deficiency/Surplus, Liquid for final statement of A/c Receivers Receipt and Payment A/c
Suggested Books:
Unit I: Corporate Personality: Kinds of Company, Promotion and Incorporation of Companies
Unit II: Memorandum of Association, Articles of Association Prospectus
Unit III: Shares; Share Capital, Members, Share Capital- Transfer and Transmission, Directors-Managing Director, Whole Time Director
Unit IV: Capital Management-Borrowing powers, mortgages and charges, debentures, Company Meetings-kinds quorum, voting resolutions, minutes
Unit V: Majority Powers and minority Rights Prevention of oppression and mismanagement, winding up-Kinds and Conduct
Suggested Books:
Unit I: Introduction to consumer Behavior (CB)- Importance, Scope, need for studying CB, Consumer research process
Unit II: Consumer models: Economic model, Psychoanalytic model, Sociological model, Howard & Seth model, Nicosia model, Engel-kollat-Blackwell model
Unit III: Individual determinates: Perceptual process, consumer learning process, consumer attitude formation, attitude measurement, meaning and nature of personality, self concept
Unit IV: Influences & Consumer Decision making: Family, reference group, personal, social and cultural influence on CB, Consumer Decision making process, Consumer Communication process, consumer satisfaction
Unit V: Industrial Buying Behaviour: Participants, characteristics of industrial markets, factors influencing industrial markets, stages of industrial buying process, Customer and marketing of services
Suggested Books:
Unit I: Introductory: Concept of Financial management, Finance functions, objectives of financial management- Profitability vs. shareholder wealth maximization. Time value of Money Compounding & Discounting
Unit II: Capital Structure Planning: capitalization Concept, basis of capitalization, consequences and remedies of over and under capitalization
Determinants of Capital structure, Capital structure theories.
Unit III: Management of Fixed Capital: Cost of Capital, Nature & Scope of Capital budgeting-payback NPV, IRR and ARR methods and their practical applications. Analysis of risk & uncertainty
Unit IV: Management of Working Capital: Concepts of working Capital, Approaches to the financing of current Assets determining capital (with numerical problems) Management of different components of working capital
Unit V: Management of Earning: Concept & relevance of Dividend decision, Dividend Models-Water, Gordons, MM Hypothesis. Dividend policy-determinants of dividend policy
Suggested Books:
Unit I: Nature & Scope of Production Management, Functions of Production Management, Production Systems, responsibilities of Production manager. Production Planning & Control (PPC), Objectives of PPC
Unit II: Types of manufacturing Systems: Intermitted & Continuous Systems etc., Product design & development
Unit III: Plant Location & Plant layout
Unit IV: Materials Management & Inventory Control: Purchasing Economic lot quality/Economic order quantity (EOR), Lead time, Reorder level, Brief of ABC analysis, Stock Keeping
Unit V: Quality Control: Quality, Quality assurance, Quality Circles, TQM, JIT, Statistical Quality Control
Suggested Books:
Unit I Sales Management:
Unit II Sales Organisation and Relationship:
Unit III Salesmanship:
Unit IV Distribution network Management:
Unit V Sales Force Management:
Suggested Books:
Unit: I Introduction – Meaning of Research ; Objectives of Research; Types of Research; Research Process; Research Problem formulation
Unit II: The Design of Research-Research Design; Features of a Good design; Different Research Designs; Measurement in Research; Data types; Sources of Error
Unit III: Sampling Design- Census & Sample Surveys; Steps in Sampling Design; Types of Sample designs-Probability & Non Probability sampling
Unit IV: Processing & Analysis of Data- Processing operations; problems in processing; types of analysis Hypothesis Testing Chi-square test, Z test, t-test, f-test
Unit V: Presentation- Diagrams; graphs; chars. Report writing; Layout of Research report; Types of Reports; Mechanism of writing a Research report; Precaution for writing report
Reference Books:
Unit I: Nature, Definition & characteristics of operations research, Methodology of DR, Models in OR; OR & managerial Decision making, OR techniques
Unit II: Linear programming: Introduction, Advantages of Linear Programming, Applications areas of Linear Programming. LPP-problem formulation, Graphic Method, Simplex Method (including Big M method)
Unit III: Transportation-North West Corner Rule, matrix Minima & VAM Methods, Degenerating, MODI Method. Assignment Problems
Unit IV: Decision making under Uncertainty-Criteria of Maxi-max, maxi-min, Maxi-max Regret, laplace & Hurwinz. Decision making under Risk-Criteria of EMV & EOL, Decision Tree approach & its applications
Unit V: PERT & CPM-Introduction, Network Analysis, Time Estimates in Network Analysis, Critical Path Method; Programme Evaluation & Review Technique
Reference Books:
Unit I Nature and Scope: Nature and Scope of Managerial Economics, its relationship with other subjects. Fundamental Economic Tools-Opportunity cost concept, Intermental concept, Principle of time perspective, Discounting principle and Equimarginal principle
Unit II Demand Analysis: Concept and importance of Demand & its determinants Income & Substitution effects. Various elasticities of demand, using elasticities in managerial decisions, revenue concepts, relevance of demand forecasting and methods of demand forecasting
Unit III Cost Concept: Various cost concepts and classification, Cost output relationship in short run & long run cost curves). Economics and diseconomies of scale, Cost control and Cost reduction, Indifferent curves
Unit IV Pricing: Pricing methods, Price and output decisions under different market structures-perfect competition, Monopoly and Monopolistic Competition, Oligopoly
Unit V Profit Mgt & Inflation: Profit, Functions of profit, Profit maximization, Break Even analysis
Elementary idea of Inflation
Suggested Readings:
Unit I Name & Scope: Role & Importance in Indian Economy, Theories of Entrepreneurship traits of entrepreneur, entrepreneurs Vs professional managers, problems faced by entrepreneurs
Unit II Entrepreneurial Development: Entrepreneurial Development, Significance and role of environment infrastructural network, environmental analysis, E.D. programmes (EDP), problems of EDP
Unit III Transportation-North West Corner Rule, matrix Minima & VAM Methods, Degenerating, MODI Method. Assignment Problems
Unit IV Project & Reports: Search for business idea, transformation of idea into reality: projects and classification. Identification of projects, project design and network analysis, project appraisal plant layout
Unit V Small industry setup: Types of organization-sole proprietorship, partnership, joint stock company, co-operative organization, their merits, limitations, suitability. Organisational locations, steps in starting a small industry, incentives and subsidies available, export possibilities
Reference Books:
Unit I Basic Concept: Income, Agriculture Income, Casual Income, Assessment Year, Previous Year, Gross Total Income, Total Income, Person, Tax Evasion, Avoidance and Tax Planning
Unit II Basis of Charge: Scope of Total Income, Residence and Tax Liability, Income which does not form part of Total Income
Unit III Heads of Income: Income from Salaries, Income from House Properties
Unit IV Heads of Income: Profit and Gains of Business or Profession, Including Provisions relating to specific business, Capital Gains, Income from other sources
Unit V Aggregation of Income, Set off and Carry forward of losses, deduction from gross total Income
Suggested Readings:
Unit I Introduction: Nature and Scope of Cost Accounting, Cost, concepts and Classification, Methods and Techniques, Installation of Costing System
Unit II: Accounting for Material, Labour and Overheads
Unit III: Element of Cost, Assessment of Cost-Preparation of Cost Sheet and Statement of Cost
Unit IV: Management Accounting – Meaning, Nature, Scope, Functions Relationship of Management Accounting, Financial Accounting and Cost Accounting
Unit V: Marginal Costing and Absorption Costing
Suggested Readings:
Suggested Readings:
Unit I: History of computing, Characteristics of computers, Limitations of computers, Basic computer organization, Generations of computers
Unit II: Input-Output Devices: Keyboard, Mouse, Light pen, touch screens, VDU, Scanners, MICR, OCR, OMR, Printers and its type, Plotters, Microfilm, Microfiche, Voice Recognition and Reponse Devices
Unit III: Storage Devices: Primary and Secondary Storage devices RAM, ROM, Cached Memory, Registers, Storage Concept, Hard disk, Floppy disk, CD-ROM, Magnetic tapes and cartridges, comparison of sequential and direct- Access devices
Unit IV: Computer Software: Relationship between hardware and software, Computer languages-Machine language Assembly language, High-level languages, Compliers & interpreters, Characteristics of good language
Unit V Operating System & Internet: Definition and functions of O.S. Batch Processing, Multipurpossing, Multiprogramming, time sharing, On-line process, Real time process. Introduction to window-98, Internet & its uses, terminology of internet, Browser, Search engines, E-Mail, Video conferencing
Reference Books:
Unit I: Basics of international trade: Basics of international trade, international trade theories, drivers of international trade, restraining forces, recent trends in world trade
Unit II: Foreign trade & economic growth: Foreign trade & economic growth, balance of trade, balance of payments, free trade, forms and restrictions
Unit III: International economic institutions: International economic institutions, IMF, World Bank, WTO (in brief), Regional economic groupings NAFTA, EU, ASEAN, SAARC
Unit IV: Recent trends in India’s foreign trade: Recent trends in India’s foreign trade, institutional infrastructure for export promotion in India, projects & consultancy exports
Unit V: India’s Trade Policy: India’s Trade policy, export assistance, marketing plan for exports
Suggested Readings:
Unit I: Strategic Management, Concept of Strategy, Dimension of Strategic Decision, Levels of Strategy, Strategy Making, models, Overview of process of strategic planning & management
Unit II: Mission, Vision, objective setting, Business definitions, Summary statement of strategy, deducting strategy from action & endeavors
Unit III: Formulation of Strategy, Components of environment & Environmental analysis, Analysis of internal capabilities using different approaches, Strengths, Weakness, Opportunities, Threats (SWOT Analysis)
Unit IV: Strategic alternatives for growth, stable, combinations & International strategies, Choice of Strategy, Generic Business Strategies, Portfolio Analysis
Unit V: Challenges of Strategy, Implementation, Cultural, Structural & Behavioral Issues in Implementation, Strategy Leadership
Suggested Readings:
Unit I: Legislative background, Basic concept of VAT-white paper on VAT, Report of Empowered Committee of State Finance Ministers, constitutional provisions, liability under VAT, Importance Definition under VAT, Difference between Sales Tax System and VAT
Unit II: Computation(VAT Variants), Procedural aspects including registration, Rates of tax, Assessment, Input Tax Credit, Filling of Returns, Refunds, Audit, Appeals, Revision and Appearances
Unit III: Appointment, jurisdiction and powers of authorities under VAT, Concept of VAT on Services, Central Sales Tax; Goods and Service Tax
Unit IV: Background, Statutory provisions, Taxable services, valuation, administrative mechanism and registration under service tax, rate and computation of service tax
Unit V: Assessment, levy, collection and payment of service tax, exemptions, CENVAT credit for service tax, Filing of Returns, Appeals, Revisions
Recommended Books:
Unit I: Management Information System( MIS): Concept & definition, Role of MIS, Process of Management, MIS-A tool for management process, Impact of MIS, MIS & computers, MIS & the user, IMS- a support to the Management
Unit II: Planning & Decision making: The concept of corporate planning, Strategic planning, Type of strategic, Tools of Planning, MIS-Business Planning; Decision making concepts, Methods, tools and procedures, Organizational Decision making, MIS & Decision making concepts
Unit III: Information & System: Information concepts, Information: A quality product classification of the information, Methods of data & information collection, Value of information, MIS & System concept, MIS & System analysis, Computer System design
Unit IV: Development of MIS: Development of long rage plans of the MIS. Ascertaining the class of information, determining the information requirement, Development and implementation of the MIS, Management of quality in the MIS, organization for development of the MIS, MIS: the factors of success and failure
Unit V: Decision Support System (DSS): Concept and Philosophy, DSS: Deterministic Systems, Artificial intelligence(AI) System, Knowledge based expert system(KBES), MIS & the role of DSS, Transaction Processing System(TPS), Enterprise Management System(EMS), Enterprise Resource Planning (ERP) System, Benefits of ERP, EMS & ERP
Reference Books:
Unit I Introduction: Meaning and objectives of Auditing, Types of Audit, Internal Audit, Audit Programme, Audit Notebook, Routine Checking and Test Checking
Unit II Internal Check System: Internal Control, audit Procedure: Vouching Verification of Assets and Liabilities
Unit III Audit of Limited Companies: Company Auditor Appointment, Powers, Duties and Liabilities. Auditor’s Report and Audit Certificate
Unit IV Special Audit, Audit of Banking Companies, Audit of Insurance Companies, Audits of Educational Institutions, Audit of Cooperative Societies, Efficiency Audit, Social Audit etc.
Unit V Recent trends in Auditing: Nature and Significance of Cost Audit, Tax Audit, Management Audit
Suggested Books:
Unit I E-Commerce: Introduction, meaning and concept; Needs and advantages of e-commerce; Traditional commerce; Types of E-Commerce, Basic requirements of E-Commerce
Unit II Internet: Concept & evaluation, Characteristics of Internet: email, WWW. Ftp, telnet, Intranet & Extranet, Limitation of internet, Hardware & Software requirement of Internet, searches Engines
Unit III Electronic Payment Systems: E-Cash, e-cheque, credit cards, debit cards, smart cards, E-Banking, Manufacturing information systems
Unit IV EDI introduction, networking infrastructure of EDI, Functions & Components of EDI File types of EDI
Unit V Security issues of e-commerce: Firewall, E-locking, Encryption; Cyber laws- aims salient provisions; PKI (Public key infrastructure)
Reference Books:
Download RMLAU BBA syllabus here in PDF: http://rmlau.ac.in/pdf/julbba.pdf
RMLAU BBA 1st Sem Syllabus: |
BBA N101 - Business Organisation: |
Unit I: Meaning and definition of business essentials & scope of business Classification of Business Activities, Meaning, Definition, Characteristics and objectives of Business Organisation, Evolution of Business Organisation. Modern Business, Business & Profession
Unit II: Business Unit, Establishing a new business unit. Meaning of Promotion, Features for business, Plant location, Plant Layout & size of business unit
Unit III: Forms of Business Organisation. Sole Proprietorship, Partnership, Joint Stock Companies & Co-operatives
Unit IV: Business Combination Meaning Causes, Objectives, Types and Forms Mergers, Takeovers and Acquisitions
Unit V: Business Finance: Financial need of Business methods & sources of finance
Security Market, Money Market, Study of Stock Exchange & SEBI
Suggested Books:
- Chottorjee S.K. - Business Organisation
- Jagdish Prakash - Business Organistaton and Management
- Om Prakash - Business Organisation
- Sherlekar S.A. - Business Organisation and Management
- Singh & Chhabra - Business Organisation
BBA N 102 - Business Mathematics: |
Unit I: Matrix: Introduction, Square Matrix, Row Matrix, Column Matrix, Diagonal Matrix, Identity Matrix, Addition, Subtraction & Multiplication of Matrix, Use of Matrix in Business Mathematical Induction
Unit II: Inverse of Matrix, Rank of Matrix, Solution to a system of equation by the adjoint matrix methods & Guassian Elimination Method
Unit III: Percentage, Ratio and Proportion, Average, Mathematical Series-Arithmetic, Geometric & Harmonic, Simple Interest & Compound Interest
Unit IV: Set theory- Notation of Sets, Singleton Set, Finite Set, Infinite Set, Equal Set Null Set, Subset, Proper Subset, Universal Set, Union of Sets, Inter-section of Sets, Use of set theory in business, Permutation & Combination
Unit V: Concept of Differentiation and Integration, Maxima and Minima in Differentiation, Application of Differentiation & Integration in Business (No proof of theorems, etc.)
Suggested Books:
- Mehta & Madnani - Mathematics for Economics
- Mongia - Mathematics for Economics
- Zamiruddin - Business Mathematics
- Raghavachari - Mathematics for Management
BBA N 103 - Principles of Economics: |
Unit I: Definition, Nature, Scope & Limitation of Economics as an art or Science. Relevance of Economics in Business Management, Utility analysis, Marginal Theory of utilities and Equi-Marginal theory of utility
Unit II: Meaning of demand - Demand theory and objectives, Demand analysis. Demand schedule. Demand Curve and Nature of Curves, Laws of Demand Elasticity of Demand Types & Measurement, Indifference curves analysis Consumer Equilibrium & Consumer Surplus. Price, Income and substitution effect
Unit III: Production-Meaning and Analysis Production function. Laws of production, Laws of increasing returns & Laws of constant returns, Equal product curves and Producer equilibrium
Unit IV: Market analysis-Nature of market, Types of markets and their characteristics pricing under different market structures Perfect Monopoly, oligopoly and Monopolistic completion. Price discrimination under monopoly competition
Unit V: Theories of factor pricing, factor pricing v/s product pricing. Theories of rent theories of interest theories of wages theories of profit, Concept of profit maximization
Suggested Books:
- Adhjkari M - Management Economics
- Gupta G.S. - Managerial Economics
- Lal S.M. - Principles of Economics
- Sunderm - Principles of Economics
BBA N 104 - Book Keeping and Basic Accounting: |
Unit I: Meaning of book keeping, Process of book keeping and accounting, Basic terminology of accounting, subsidiary books of accounts, Difference between accounting & book keeping. Importance & Limitations of Accounting, Various users of Accounting Information, Accounting Principles, conventions & Concepts
Unit II: Accounting Equation, Dual Aspect of Accounting Types of accounting Rules of debit & Credit, Preparation of Journal and Cash book including banking transaction, Ledger and Trial balance
Unit III: Rectification of errors preparation of bank reconciliation Statement, Bills of Exchange and promissory notes.
Unit IV: Valuation of stocks, Accounting treatment of depreciation. Reserve and provision, Preparation of final accounts along with adjustment entries
Unit V: Issue of shares and debentures, Issue of bonus shares and right issue, Redemptioment preference shares and debentures
Suggested Books:
- Agarwal B.D. - Advanced Accounting
- Chawla & Jain - Financial Accounting
- Chakrawarti K.S. - Advanced Accounts
- Gupta R.L. & Radhaswamy - Fundamentals of Accounting
- Jain & Narang - Advanced Accounts
- Shukla & Grewal - Advanced Accounts
BBA N 105 - Business Laws: |
Unit I: Indian Contract Act: Definition and essentials, Contracts agreements, Offer & Acceptance Consideration, Capacity of parties Free Consent, Performance of Contracts, Terminal of Contract, Consequence and Remedies of Contract terminal
Unit II: Contingent contract, Implied, Quasi contract, Indemnity Contract, Guarantee contract, Bailment, Lien, Pledge contract, Agency contract
Unit III: Sales of Goods Act: Sale contract-Definition, Features, Formation of Contract Contents of sale contract-Goods, Price, Condition and Warranty, Ownership of goods and transfer, Performance of sale contract, Delivery, Rights of unpaid sellers, Auction Sale
Unit IV: Indian Partnership Act: Definition and Nature of Partnership, Partnership deed Mutual and Third parties relation of Partners, Registration of Partnership Dissolution of Partnership
Unit V: Definition Features Types Recognition and Endorsement of Negotiable Instruments
Suggested Books:
- Dhanda PMV - Commercial and Industrial Laws
- Kapoor D - Elements of Mercantile law(including Companing Law Industrial Law)
- Gulshan S and Kapoor - Lectures on Business & Economics Laws
- Kuchall - Business Laws
- Mandal C. - Economics and other Legislations
BBA N 106 - Fundamentals of Management: |
Unit I: Introduction Concepts, Objectives, Nature Scope and significance of management Evolution of management thought-Contribution Taylor, Weber and Fayol management
Unit II Planning: Concept, Objectives, Nature, Limitation, Process of planning, Importance, Forms, Techniques and Process of decision making
Unit III: Organizing: Concept, Objectives, Nature of organizing, Types of Organization, Delegation of authority, Authority and responsibilities, Centralization and Decentralization Span of Control
Unit IV: Directing: Concept, Principles & Techniques of directing and Coordination Concept of leadership-Meaning. Importance, Styles, Supervision, Motivation Communication
Unit V: Controlling: Concept, Principles, Process and Techniques of Controlling, Relationship between planning and controlling
Suggested Books:
- Pagare Dinkar - Principles of Management
- Prasad B M L - Principles and Practice of Management
- Satya Narayan and Raw VSP - Principles and Practice of Management
- Srivastava and Chunawalla - Management Principles and Practice
BBA N 107 - Business Ethics: |
Unit I: Business Ethics- An overview-Concept, nature, evolving ethical values, Arguments against business Ethics
Unit II: Work life in Indian Philosophy: Indian ethos for work life, Indian values for the work place, Work-life balance
Unit III: Relationship between Ethics & Corporate Excellence Corporate Mission Statement, Code of Ethics, Organizational Culture, TQM
Unit IV: Gandhian Philosophy of Wealth Management-Philosophy of Trusteeship, Gandhiji’s Seven Greatest Social Sins
Unit V: Corporate Social Responsibility-Social Responsibility of business with respect to different stakeholders, Arguments for and against Social responsibility of business, Social Audit
Suggested Books:
- Koltar, Philip – Marketing Management
- Stanton, Etzel Walker - Fundamentals of Marketing
- Saxena Rajan - Marketing Management
- McCarthy, FJ - Basic Marketing
Avadh University BBA 2nd Sem Syllabus: |
BBA N 201 - Business Environment: |
Unit I: Concept, Significance, Components of Business environment, Factor affecting Business Environment, Social Responsibilities of Business
Unit II: Economic Systems: Capitalism, Socialism, Communism, Mixed Economy-Public Sector & Private Sector
Unit III: Industrial Policy –Its historical perspective (In brief);Socioeconomic implications of Liberalisation, Privatisation, Globalisation
Unit IV: Role of Government in Regulation and Development of Business; Monetary and Fiscal Policy; EXIM Policy, FEMA
Unit V: Overview of International Business Environment, Trends in World Trade : WTO- Objectives and role in international trade
Suggested Readings:
- Francis Cherunilum – Business Environment
- K.Aswathapa - Business Environment
BBA N 202 - Business Communication: |
Unit I: Meaning and objective of Business communication, Forms of Communication, Communication model and process, Principles of Effective Communication
Unit II: Corporate Communication: Formal and Informal Communication, Networks, Grapevine, Barriers in Communication, Groups discussion, Mock Interviews, Seminars, Individual and Group Presentations
Unit III: Essential of effective Business letters, Writing Important Business letters including correspondence with Bank and Insurance companies
Unit IV: Oral & Non-verbal communication: Principles of Oral Presentation Factors affecting Presentation, effective Presentation skills, conducting Surveys
Body Language, Para Language, Effective Listening, Interviewing skill, Writing resume and Letter or application
Unit V: Modern forms of communication, International communication, Cultural sensitiveness and cultural context, Writing and presenting in international situations
Suggested Books:
- Bapat & Davar - A Text book of Business Correspondence
- Bhende D.S. - Business Communication
- David Berio - The Process of Communication
- Gowd & Dixit - Advance Commercial Correspondence
- Gurky J.M. - A reader in human communication
BBA N 203 - Indian Economy: |
Unit I: Meaning of Economy, Economic growth & development, characteristics of India Economy, Concepts of Human development, Factors affecting economic development
Unit II: An overview of Economic Resources of India, Human Resources of India: Concept of Population Explosion, Interrelation of Population and economic development, Population policy of India, Problem of Unemployment in India
Unit III: Economic planning in India; Planning commission, Critical evaluation of current Five Year Plan
Unit IV: Problems and prospects of Indian Agriculture, agriculture development during plan period. Position, Problems and Prospects of Large Scale Industries (Iron, Steel, Sugar, Cotton, Textile)
Unit V: Service and Entrepreneurial Sector, role of Commercial Bank and Financial Institutions, Role of Small Scale Industries in Indian Economy
Suggested Readings:
- Kenes J.M. - General Theory of Employment, Interest and Money
- Brooman - Macro Economics
- Seth, M.L. - Monetary Theory
- Vaish, M.C. - Monetary Theory
- Singh, S.P. - Macro Economics
BBA N 204 - Principles of Accounting: |
Unit I: Accounting standards in India, Concept of GAAP (Generally Accepted Accounting Principles) International Accounting Standards, Accounting for Price level changes
Unit II: Accounting of Non-trading Institutions, Joint Venture an Consignment
Unit III: Accounts of banking companies and General Insurance companies, Department and Branch account
Unit IV: Accounts related to Hire Purchase and Installment payment transactions, Royalty Accounts
Unit V: Partnership Accounts: Final Account, Reconstitution of Partnership firms- admission, retirement and death of a partner, Dissolution of Partnership (Excluding insolvency of Partner)
Suggested Readings:
- Agarwal, B.D. - Advanced Accounting
- Chawla & Jain - Financial Accounting
- Chakrawarti, K.S. - Advanced Accounts
- Shukla, M.B. - Financial Analysis and Business Forecasting
- Jain & Naranag - Advanced Accounts
BBA N 205 - Organisation Behavior: |
Unit I: Introduction, nature and scope of OB, Challenges and opportunities for OB, Organization Goals, Models of OB, Impact of Global and Cultural diversity on OB
Unit II: Individual Behavior – Individual behavior, Personality, Perception and its role in individual decision making, Learning, Motivation, Hierarchy of needs theory, Theory X and Y, Motivation- Hygine theory, Vrooms Expectancy theory
Unit III: Behavior Dynamics: Interpersonal behavior, Communication, Transaction Analysis, The Johari Window, Leadership, Its Theories and Prevailing Leadership styles in Indian Organisations
Unit IV: Group Behavior : Definition and classification of Groups, Types of Group Structures, Group decision making, Teams Vs Groups, Contemporary issues in managing teams, Inter group problems in organizational group dynamics, Management of conflict
Unit V: Management of Change: Change and Organizational development, Resistance to change, Approaches to managing organizational change, Organizational effectiveness, Organizational culture, Power and Politics in Organizational Quality of work life, Recent advances in OB
Suggested Readings:
- Bennis, W.G. - Organisation Development
- Breech Islwar - Oragnaistion-the frame-Work of Management
- Dayal, Keith - Organisational Development
- Sharma, R.A. - Organisational Theory and Behavior
- Prasad, L.M. - Organisational Behavior
BBA N 206 - Business Statistics: |
Unit I: Statistics: Concept, significance & Limitation Type of Data, Classification & Tabulation, Frequency Distribution & graphical representation
Unit II: Measures of Central Tendency (Mean, Medium, Mode) Measures of Variation: Significance & Prosperities of a good measure of variation
Range, Quartile Deviation, Mean Deviation and Standard Deviation, Measures of Skewness & Kurtosis
Unit III: Correlation: Significance of Correlation, Types of correlation, Simple correlation, Scatter Diagram method, Karl Pearson Coefficient of Correlation
Regression: Introduction, Regression lines, and Regression Equation & Regression coefficient
Unit IV: Probability: Concept, Events, Addition Law, Conditional Probability, Multiplication Law & Baye’s theorem [Simple numerical], Probability Distribution: Binomial, Poisson and Normal
Unit V: Sampling Method of sampling, Sampling and Non-sampling errors. Test of Hypothesis, Type- I and Type –II Errors, Large sample tests
Suggested Readings:
- Gupta, S.P. & Gupta, M.P. - Business Statistics
- Levin, R.I. - Statistics for Management
- Feud, J.E. - Modern Elementary Statistics
- Elhance, D.N. - Fundamentals of Statistics
- Gupta, C.B. - Introduction of Stastical Methods
Faizabad University BBA 3rd Sem Syllabus: |
BBA N 301 - Advertising Management: |
Unit I: Advertising: Introduction, Scope, importance in business: Role of advertising in social and economic development of India: Ethics and truths in Indian Advertising
Unit II: Integrated Communication Mix (IMC)-meaning, importance; Communication meaning, importance, process, communication mix-components, role in marketing, Branding meaning, importance in advertising
Unit III: Promotional objectives – importance determination of promotional objectives, setting objective DAGMAR; Advertising Budget importance, establishing the budget approaches allocation of budget
Unit IV: Advertising Copy-meaning components types of advertising copy, importance of creativity in advertising; Media planning importance, strategies, media mix
Unit V: Advertising research – importance, testing advertising effectiveness market testing for ads; International Advertising importance, international Vs local advertising
Suggested Books:
- George E. Beich & Michael A. Belch. T.M.H - Advertising and Promotion
- Manendra Mohan, TMH - Advertising Management, Concept and Cases
- Rajeev Batra, PHI - Advertising Management
BBA N 302 - Indian Banking System: |
Unit I: Indian Banking System: Structure and organization of banks; Reserve bank of India; Apex banking institutions; Commercial banks; Regional rural banks; Co-operative banks; Development banks
Unit II: State Bank of India: Brief History; Objectives Functions; Structure and organization; Working and progress
Unit III: Banking Regulation Act, 1949: History; Social Control; Banking Regulation Act as applicable to banking companies and public sector banks; Banking Regulation Act as applicable to Co-operative banks
Unit IV: Regional Rural and Co-operative banks in India: Functions; Role of regional rural and co-operative bank in rural India; Progress and performance
Unit V: Reserve Bank of India; Objectives; Organization; functions and working; monetary policy credit control measures and their effectiveness
Suggested Readings:
- Basu A.K. - Fundamentals of banking- Theory and Practice; A. Mukherjee and Co., Calcutta
- Sayers R.S. - Modern Banking; Oxford University, Press
- Panandikar, S.G. and Mithani D.M. - Banking in India; Orient Longman
- Reserve Bank of India: Functions and Working
- Dekock - Central Banking; Crosby Lockwood Staples, London
- Tennan M.L.: Banking-Law and Practice in India; India law House, New Delhi
BBA N 303 - Human Resource Management: |
Unit I: Introduction to HRM & HRD: Concept of HRM, Objectives, Process, HRM vs. Personnel Management, HRM Vs HRD, Objectives of HRD, focus of HRD System, Structure of HRD System, role of HRD manpower
Unit II: Human Resource Policies & Strategies: Introduction, role of HR in strategic management, HR policies & Procedures, HR Programme, developing HR policies and strategies, Strategic control, Types of Strategic control, Operational Control System, Functional and grand strategies, Strategy factors
Unit III: Human Resource Procurement & Mobility: Productivity & improvement job analysis & Job design, work measurement, ergonomics. Human Resource planning-objectives, activities, manpower requirement process Recruitment & Selection Career planning & development, training methods, basic concept of performance appraisal Promotion & Transfer
Unit IV: Employee Compensation: Wage policy, Wage determination, Wage boar, factors affecting wages & Salary, systems of payments, Job evaluation, components of wage/salary-DA, incentives, bonus, fringe benefits etc., Minimum Wages Act 1948, Workmen Compensation Act 1923, Payment of bonus Act 1965
Unit V: Employee relations Discipline & Grievance handling types of trade unions, problems of trade unions
Suggested Books:
- Human Resource Management – Dipak Kumar Bhattacharya
- Managing Human Resource - Arun Monappa
- Essential of HRM and Industrial Relations - P.Subba Rao
- Personnel Management - C.B. Memoria
BBA N 304 - Marketing Management: |
Unit I: Marketing: Definition, nature, scope & importance, Marketing Management, Core concepts of marketing, selling concept, production concept, modern marketing concept, Societal marketing
Unit II: Segmentation: Concept, basis of segmentation, Importance in marketing; Targeting: Concept Types, Importance; Positioning: Concept, Importance, Brand positioning, Repositioning
Unit III: Marketing Mix: Product: Product Mix, New Product development, levels of product, types of product, Product life cycle, Branding and packaging. Distribution: Concept, importance, different types of distribution channels etc
Unit IV: Price: Meaning, objective, factors influencing pricing, methods of pricing Promotion: Promotional mix, tools, objectives, media selection & management
Unit V: Marketing Research: Importance, Process & Scope Marketing Information Systems: Meaning Importance and Scope Consumer Behavior: Concept, Importance and factors influencing consumer behavior
Suggested Books:
- Marketing Mgt. by Philip Kotlar (PHI)
- Marketing by Etzet, Walker, Stanton
- Marketing Management by Rajan Saxena
BBA N 305 - Company Accounts: |
Unit I: Joint Stock Companies- its types and share capital, Issue, Forfuture and Re-issue of shares, Redemption of preference shares, Issue and Redemption of Debenture
Unit II: Final Accounts: Including Computation of managerial Remuneration and disposal of profit
Unit III: Accounting for Amalgamation of companies as per Accounting Standard 14 Accounting for Internal reconstruction.
Unit IV: Consolidated Balance Sheet of Holding Companies with one Subsidiary Only
Unit V: Liquidation of Company, Statement of Affairs and Deficiency/Surplus, Liquid for final statement of A/c Receivers Receipt and Payment A/c
Suggested Books:
- Gupta R.L. Radhaswamy M, Company Accounts, Sultan Chand
- Maheshwari, S.N., Corporate Accounting, Vikas Publishing
- Monga J.R., Ahuja, Girish, and Sehgal Ashok, Financial Accounting
- Shukla, M.C., Grewal T.S. and Gupta, S.C. Advanced Accounts, S. Chand & Co
- Moore C.L. and Jaedicke R.K., Management Accounting
BBA N 306 - Company Law: |
Unit I: Corporate Personality: Kinds of Company, Promotion and Incorporation of Companies
Unit II: Memorandum of Association, Articles of Association Prospectus
Unit III: Shares; Share Capital, Members, Share Capital- Transfer and Transmission, Directors-Managing Director, Whole Time Director
Unit IV: Capital Management-Borrowing powers, mortgages and charges, debentures, Company Meetings-kinds quorum, voting resolutions, minutes
Unit V: Majority Powers and minority Rights Prevention of oppression and mismanagement, winding up-Kinds and Conduct
Suggested Books:
- Grower L.C.B. Principles of Modern Company Law, Stevens & Sons, London
- Ramaiya A. Guide to the Companies Act. Wadhwa & Co., Nagpur
- Singh, Avtar Company Law, Eastern Book Co. , Lucknow
- Kuchal, M.C. Modern Indian Company Law, Sri Mahavir Books, Noida
- Kapoor, N.D. Company Law- Incorporating the Provisions of the Companies Amendment Act, 2000, Sultan & sons
RMLAU Faizabad BBA 4th Sem Syllabus: |
BBA N 401 - Consumer Behavior: |
Unit I: Introduction to consumer Behavior (CB)- Importance, Scope, need for studying CB, Consumer research process
Unit II: Consumer models: Economic model, Psychoanalytic model, Sociological model, Howard & Seth model, Nicosia model, Engel-kollat-Blackwell model
Unit III: Individual determinates: Perceptual process, consumer learning process, consumer attitude formation, attitude measurement, meaning and nature of personality, self concept
Unit IV: Influences & Consumer Decision making: Family, reference group, personal, social and cultural influence on CB, Consumer Decision making process, Consumer Communication process, consumer satisfaction
Unit V: Industrial Buying Behaviour: Participants, characteristics of industrial markets, factors influencing industrial markets, stages of industrial buying process, Customer and marketing of services
Suggested Books:
- Consumer Behaviour in Indian Perspective Suja. R. Nair
- Consumer Behaviour Schifman & Kanuk
- Consumer Behaviour Louden & Bitta
- Consumer Behaviour Bennet & Kasarjian
BBA N 402 - Financial Management: |
Unit I: Introductory: Concept of Financial management, Finance functions, objectives of financial management- Profitability vs. shareholder wealth maximization. Time value of Money Compounding & Discounting
Unit II: Capital Structure Planning: capitalization Concept, basis of capitalization, consequences and remedies of over and under capitalization
Determinants of Capital structure, Capital structure theories.
Unit III: Management of Fixed Capital: Cost of Capital, Nature & Scope of Capital budgeting-payback NPV, IRR and ARR methods and their practical applications. Analysis of risk & uncertainty
Unit IV: Management of Working Capital: Concepts of working Capital, Approaches to the financing of current Assets determining capital (with numerical problems) Management of different components of working capital
Unit V: Management of Earning: Concept & relevance of Dividend decision, Dividend Models-Water, Gordons, MM Hypothesis. Dividend policy-determinants of dividend policy
Suggested Books:
- Financial Management S.N. Maheshwari
- Financial Management Khan & Jain
BBA N 403 - Production Management: |
Unit I: Nature & Scope of Production Management, Functions of Production Management, Production Systems, responsibilities of Production manager. Production Planning & Control (PPC), Objectives of PPC
Unit II: Types of manufacturing Systems: Intermitted & Continuous Systems etc., Product design & development
Unit III: Plant Location & Plant layout
Unit IV: Materials Management & Inventory Control: Purchasing Economic lot quality/Economic order quantity (EOR), Lead time, Reorder level, Brief of ABC analysis, Stock Keeping
Unit V: Quality Control: Quality, Quality assurance, Quality Circles, TQM, JIT, Statistical Quality Control
Suggested Books:
- Production Operation management B.S. Goel
- Production & Operation Management Buffa
- Production & Operation Management S.N.Chany
BBA N 404 - Sales Management: |
Unit I Sales Management:
- Evolution of sales function
- Objectives of sales management positions
- Functions of Sales executives
- Relation with other executives
Unit II Sales Organisation and Relationship:
- Purpose of sales organization
- Types of sales organization structures
- Sales department external relations
- Distributive network relations
Unit III Salesmanship:
- Theories of personal selling
- Types of Sales executives
- Qualities of sales executives
- Prospecting, pre-approach and post-approach
- Organising display, showroom & exhibition
Unit IV Distribution network Management:
- Types of Marketing Channels
- Factors affecting the choice of channel
- Types of middleman and their characteristics
- Concept of physical distribution system
Unit V Sales Force Management:
- Recruitment and Selection
- Sales Training
- Sales Compensation
Suggested Books:
- Sales Management -Cundiff, Still, Govoni
- Salesmanship & Publicity -Pradhan, Jakate, Mali
- Sales Management -S.A. Chunawalla
BBA N 405 - Research Methodology: |
Unit: I Introduction – Meaning of Research ; Objectives of Research; Types of Research; Research Process; Research Problem formulation
Unit II: The Design of Research-Research Design; Features of a Good design; Different Research Designs; Measurement in Research; Data types; Sources of Error
Unit III: Sampling Design- Census & Sample Surveys; Steps in Sampling Design; Types of Sample designs-Probability & Non Probability sampling
Unit IV: Processing & Analysis of Data- Processing operations; problems in processing; types of analysis Hypothesis Testing Chi-square test, Z test, t-test, f-test
Unit V: Presentation- Diagrams; graphs; chars. Report writing; Layout of Research report; Types of Reports; Mechanism of writing a Research report; Precaution for writing report
Reference Books:
- Research Methodology C.R. Kothari
BBA N 406 - Operation Research: |
Unit I: Nature, Definition & characteristics of operations research, Methodology of DR, Models in OR; OR & managerial Decision making, OR techniques
Unit II: Linear programming: Introduction, Advantages of Linear Programming, Applications areas of Linear Programming. LPP-problem formulation, Graphic Method, Simplex Method (including Big M method)
Unit III: Transportation-North West Corner Rule, matrix Minima & VAM Methods, Degenerating, MODI Method. Assignment Problems
Unit IV: Decision making under Uncertainty-Criteria of Maxi-max, maxi-min, Maxi-max Regret, laplace & Hurwinz. Decision making under Risk-Criteria of EMV & EOL, Decision Tree approach & its applications
Unit V: PERT & CPM-Introduction, Network Analysis, Time Estimates in Network Analysis, Critical Path Method; Programme Evaluation & Review Technique
Reference Books:
- Operation Research V.K. Kapoor
RML Avadh University BBA 5th Sem Syllabus: |
BBA N 501 - Managerial Economics: |
Unit I Nature and Scope: Nature and Scope of Managerial Economics, its relationship with other subjects. Fundamental Economic Tools-Opportunity cost concept, Intermental concept, Principle of time perspective, Discounting principle and Equimarginal principle
Unit II Demand Analysis: Concept and importance of Demand & its determinants Income & Substitution effects. Various elasticities of demand, using elasticities in managerial decisions, revenue concepts, relevance of demand forecasting and methods of demand forecasting
Unit III Cost Concept: Various cost concepts and classification, Cost output relationship in short run & long run cost curves). Economics and diseconomies of scale, Cost control and Cost reduction, Indifferent curves
Unit IV Pricing: Pricing methods, Price and output decisions under different market structures-perfect competition, Monopoly and Monopolistic Competition, Oligopoly
Unit V Profit Mgt & Inflation: Profit, Functions of profit, Profit maximization, Break Even analysis
Elementary idea of Inflation
Suggested Readings:
- Varsney & Maheshwari: Managerial Economics
- Mote Paul & Gupta: Managerial Economics : Concepts & Cases
- D.N. Dwivedi : Managerial Economics
- D.C. Huge: Managerial Economics
- Peterson & Lewis : Managerial Economics
- Trivedi : Managerial Economics
- D.Gopalkrishnan : A Study of Managerial Economics
BBA N 502 - Entrepreneurship & Small Business Management: |
Unit I Name & Scope: Role & Importance in Indian Economy, Theories of Entrepreneurship traits of entrepreneur, entrepreneurs Vs professional managers, problems faced by entrepreneurs
Unit II Entrepreneurial Development: Entrepreneurial Development, Significance and role of environment infrastructural network, environmental analysis, E.D. programmes (EDP), problems of EDP
Unit III Transportation-North West Corner Rule, matrix Minima & VAM Methods, Degenerating, MODI Method. Assignment Problems
Unit IV Project & Reports: Search for business idea, transformation of idea into reality: projects and classification. Identification of projects, project design and network analysis, project appraisal plant layout
Unit V Small industry setup: Types of organization-sole proprietorship, partnership, joint stock company, co-operative organization, their merits, limitations, suitability. Organisational locations, steps in starting a small industry, incentives and subsidies available, export possibilities
Reference Books:
- Entrepreneurship Development Vasant Desai
BBA N 503 - Income Tax Laws & Accounts: |
Unit I Basic Concept: Income, Agriculture Income, Casual Income, Assessment Year, Previous Year, Gross Total Income, Total Income, Person, Tax Evasion, Avoidance and Tax Planning
Unit II Basis of Charge: Scope of Total Income, Residence and Tax Liability, Income which does not form part of Total Income
Unit III Heads of Income: Income from Salaries, Income from House Properties
Unit IV Heads of Income: Profit and Gains of Business or Profession, Including Provisions relating to specific business, Capital Gains, Income from other sources
Unit V Aggregation of Income, Set off and Carry forward of losses, deduction from gross total Income
Suggested Readings:
- Mehrotra, H.C. Income Tax Law and Account
- Prasad, Bhagwati Income Tax Law and Practice
- Chandra Mahesh and Shukla D.C. Income Tax Law and Practice
- Agarwal, B.K. Income Tax
- Jain, R.K. Income Tax
BBA N 504 - Cost and Management Accounting: |
Unit I Introduction: Nature and Scope of Cost Accounting, Cost, concepts and Classification, Methods and Techniques, Installation of Costing System
Unit II: Accounting for Material, Labour and Overheads
Unit III: Element of Cost, Assessment of Cost-Preparation of Cost Sheet and Statement of Cost
Unit IV: Management Accounting – Meaning, Nature, Scope, Functions Relationship of Management Accounting, Financial Accounting and Cost Accounting
Unit V: Marginal Costing and Absorption Costing
Suggested Readings:
- Maheshwari S.N.: Advanced Problem and Solutions in Cost Accounting
- Khan & Jain : Management Accounting
- Gupta, S.P. Management Accounting
BBA N 505 - Industrial Law: |
- Unit I: Factory act 1948
- Unit II: Workmen compensation act 1923
- Unit III: Industrial dispute act 1947, Minimum wages act 1948
- Unit IV: Employee state insurance act 1948
- Unit V: Employee provident fund act 1952, Payment of gratuity act 1972
Suggested Readings:
- Element of industrial law N D Kapoor
BBA N 506 - Computer Fundamentals: |
Unit I: History of computing, Characteristics of computers, Limitations of computers, Basic computer organization, Generations of computers
Unit II: Input-Output Devices: Keyboard, Mouse, Light pen, touch screens, VDU, Scanners, MICR, OCR, OMR, Printers and its type, Plotters, Microfilm, Microfiche, Voice Recognition and Reponse Devices
Unit III: Storage Devices: Primary and Secondary Storage devices RAM, ROM, Cached Memory, Registers, Storage Concept, Hard disk, Floppy disk, CD-ROM, Magnetic tapes and cartridges, comparison of sequential and direct- Access devices
Unit IV: Computer Software: Relationship between hardware and software, Computer languages-Machine language Assembly language, High-level languages, Compliers & interpreters, Characteristics of good language
Unit V Operating System & Internet: Definition and functions of O.S. Batch Processing, Multipurpossing, Multiprogramming, time sharing, On-line process, Real time process. Introduction to window-98, Internet & its uses, terminology of internet, Browser, Search engines, E-Mail, Video conferencing
Reference Books:
- Computer Fundamental Sinha, P.K
- Fundamentals of Computers Jain, V.K
- Operating System Godbole, G.B.
- Window-98 Manual
- Internet Leon & Leon
Dr. RMLAU University BBA 6th Sem Syllabus: |
BBA N 601 - International Trade: |
Unit I: Basics of international trade: Basics of international trade, international trade theories, drivers of international trade, restraining forces, recent trends in world trade
Unit II: Foreign trade & economic growth: Foreign trade & economic growth, balance of trade, balance of payments, free trade, forms and restrictions
Unit III: International economic institutions: International economic institutions, IMF, World Bank, WTO (in brief), Regional economic groupings NAFTA, EU, ASEAN, SAARC
Unit IV: Recent trends in India’s foreign trade: Recent trends in India’s foreign trade, institutional infrastructure for export promotion in India, projects & consultancy exports
Unit V: India’s Trade Policy: India’s Trade policy, export assistance, marketing plan for exports
Suggested Readings:
- Varshney & Bhattacharya: International Marketing
BBA N 602 - Strategic Management & Business Policy: |
Unit I: Strategic Management, Concept of Strategy, Dimension of Strategic Decision, Levels of Strategy, Strategy Making, models, Overview of process of strategic planning & management
Unit II: Mission, Vision, objective setting, Business definitions, Summary statement of strategy, deducting strategy from action & endeavors
Unit III: Formulation of Strategy, Components of environment & Environmental analysis, Analysis of internal capabilities using different approaches, Strengths, Weakness, Opportunities, Threats (SWOT Analysis)
Unit IV: Strategic alternatives for growth, stable, combinations & International strategies, Choice of Strategy, Generic Business Strategies, Portfolio Analysis
Unit V: Challenges of Strategy, Implementation, Cultural, Structural & Behavioral Issues in Implementation, Strategy Leadership
Suggested Readings:
- Peter F. Drucker Management Task & Responsibilities
- Igor Ansoff Corporate Strategy
- Gluek & Jaunch Corporate Strategy
- Hatton & Hatton Strategic Management
- Christian, Anderson, Bower Business Policy
- McCarthy, IninChiello, Curran Business Policy & Strategy
- Azhar Kazmi Business Policy
- Stanford Management Policy
BBA N 603 - Vat & Service Tax: |
Unit I: Legislative background, Basic concept of VAT-white paper on VAT, Report of Empowered Committee of State Finance Ministers, constitutional provisions, liability under VAT, Importance Definition under VAT, Difference between Sales Tax System and VAT
Unit II: Computation(VAT Variants), Procedural aspects including registration, Rates of tax, Assessment, Input Tax Credit, Filling of Returns, Refunds, Audit, Appeals, Revision and Appearances
Unit III: Appointment, jurisdiction and powers of authorities under VAT, Concept of VAT on Services, Central Sales Tax; Goods and Service Tax
Unit IV: Background, Statutory provisions, Taxable services, valuation, administrative mechanism and registration under service tax, rate and computation of service tax
Unit V: Assessment, levy, collection and payment of service tax, exemptions, CENVAT credit for service tax, Filing of Returns, Appeals, Revisions
Recommended Books:
- Systematic Approach to Income Tax, Dr. Girish Ahuja and Dr. Ravi Gupta Bharat law House
- Indirect Taxes law and Practice, V.S. Datey, Taxman
- Income Tax, Dr. V.K. Singhania, Taxman
BBA N 604 - Management Information System: |
Unit I: Management Information System( MIS): Concept & definition, Role of MIS, Process of Management, MIS-A tool for management process, Impact of MIS, MIS & computers, MIS & the user, IMS- a support to the Management
Unit II: Planning & Decision making: The concept of corporate planning, Strategic planning, Type of strategic, Tools of Planning, MIS-Business Planning; Decision making concepts, Methods, tools and procedures, Organizational Decision making, MIS & Decision making concepts
Unit III: Information & System: Information concepts, Information: A quality product classification of the information, Methods of data & information collection, Value of information, MIS & System concept, MIS & System analysis, Computer System design
Unit IV: Development of MIS: Development of long rage plans of the MIS. Ascertaining the class of information, determining the information requirement, Development and implementation of the MIS, Management of quality in the MIS, organization for development of the MIS, MIS: the factors of success and failure
Unit V: Decision Support System (DSS): Concept and Philosophy, DSS: Deterministic Systems, Artificial intelligence(AI) System, Knowledge based expert system(KBES), MIS & the role of DSS, Transaction Processing System(TPS), Enterprise Management System(EMS), Enterprise Resource Planning (ERP) System, Benefits of ERP, EMS & ERP
Reference Books:
- Management Information System, Jawadekar W S
- Managing with information, Kanter, Jerome
- Management Information System, Louden & Louden
- Information system for Modern Management, Murdick & Ross, R.Claggetti
BBA N 605 – Auditing: |
Unit I Introduction: Meaning and objectives of Auditing, Types of Audit, Internal Audit, Audit Programme, Audit Notebook, Routine Checking and Test Checking
Unit II Internal Check System: Internal Control, audit Procedure: Vouching Verification of Assets and Liabilities
Unit III Audit of Limited Companies: Company Auditor Appointment, Powers, Duties and Liabilities. Auditor’s Report and Audit Certificate
Unit IV Special Audit, Audit of Banking Companies, Audit of Insurance Companies, Audits of Educational Institutions, Audit of Cooperative Societies, Efficiency Audit, Social Audit etc.
Unit V Recent trends in Auditing: Nature and Significance of Cost Audit, Tax Audit, Management Audit
Suggested Books:
- BK Basu An insight with Auditing
- Kamal Gupta Contemporary Auditing
BBA N 606 - Fundamental of E-Commerce: |
Unit I E-Commerce: Introduction, meaning and concept; Needs and advantages of e-commerce; Traditional commerce; Types of E-Commerce, Basic requirements of E-Commerce
Unit II Internet: Concept & evaluation, Characteristics of Internet: email, WWW. Ftp, telnet, Intranet & Extranet, Limitation of internet, Hardware & Software requirement of Internet, searches Engines
Unit III Electronic Payment Systems: E-Cash, e-cheque, credit cards, debit cards, smart cards, E-Banking, Manufacturing information systems
Unit IV EDI introduction, networking infrastructure of EDI, Functions & Components of EDI File types of EDI
Unit V Security issues of e-commerce: Firewall, E-locking, Encryption; Cyber laws- aims salient provisions; PKI (Public key infrastructure)
Reference Books:
- Frontiers of E-Commerce Ravi Kalkota, TMH
- O, Brien J Management Information System, TMH
- Oberoi, Sundeep E-Security and You, TMH
- Young, Margret Levine The complete reference to Internet, TMH
Download RMLAU BBA syllabus here in PDF: http://rmlau.ac.in/pdf/julbba.pdf
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