Department of Management

Bachelors of Business Administration

Semester III

Curricular Structure & Syllabi

COURSE MODULE Methodology Evaluation

COURSE Credits L T P FA MSE ESE Total

Code Title Compone
nt
BBA-301 Business Environment CC 4 4 - - 25 25 50 100

BBA-302 Management Accounting CC 4 3 1 - 25 25 50 100

BBA-303 Statistics for CC 4 3 1 - 25 25 50 100

Management
BBA-304 Consumer Behaviour CC 4 4 - - 25 25 50 100

Any One from the list of GE/IC 4 4 - - 25 25 50 100

Generic Elective/
Interdisciplinary
Courses

Any one From List of SEC 2 - - 2 25 25 50 100

Skill Enhancement
Course*

GP-301 General Proficiency GP 1 - - - β 100

Total 23 18 02 02 700
 Core Subject

Business Environment

Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Objectives:

Course is designed to make students understand and develop the ability to recognize the underlying
ethical, legal and sustainability implications inherent in business situations and apply that knowledge
to make responsible decisions.

Learning Outcomes:

1. Explain regional economic integration and economic and political integration

2. Improve Cognitive knowledge of market issues
3. Improves Interpersonal skills with individuals from various cultures
4. Social responsibility awareness on business issues
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Unit: 01 Business Environment: (10 Hours)
Scope of business, characteristics of business, Objectives of Business Environment study,
Type of Environment-internal, external, micro and macro environment, Process and
limitations of environmental analysis, Social responsibility of Business, Business ethics,
Business and Culture, Technological Development and Social Changes
Unit: 02 Business and Economy (10 Hours)
Economic System, Capitalism, Socialism, Mixed Economy, Public sector and its role in
economy, Private sector, Small scale industries : Concept, significance, Issues and Priorities.
Role of Public sector in Indian Economy and its problems. Critical evaluation of Five Year
Plans
Unit: 03 Business and Government (10 Hours)
Role of Government in Economic Planning in India, Introduction to Industrial Policy
Resolution 1948, Industrial Policy Resolution, 1956, New Industrial Policy, Privatization,
Liberalization and Globalization and their Implications on Indian Economy
Unit: 04 Business and Law: (10 Hours)
Provisions under Companies Act, 1956 relating to setting up of a Company, Competition
Act: and its salient features, Consumer Protection Act relating to Consumer protection Act
in India, consumer disputes redressal agencies.
Learning Resources

1. Rangarajan, C.A.; Perspective in Economics, S.Chand & Sons, New Delhi

2. Cherunilam, Francis; Business Environment - Text and Cases, Himalaya Publishing House.
3. Aswathappa, K.; Essentials of Business Environment, Himalaya Publishing House, New Delhi.
 Core Course

Management Accounting

Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Objectives:
To familiarize students with the mechanics of preparation of financial statements, understanding
corporate financial statements, their analysis and interpretation
Learning Outcomes:
1. Describe the nature, source, and major purposes of management accounting and control.
2. Apply cost accounting terminologies and methods for identifying, distinguishing, and
classifying costs.
3. Use information in costing, pricing, investment calculations to solve a range of business
problems and provide management with decision-relevant information.
4. Illustrate the nature and purposes of budgeting and calculation of variances and underlying
reasons.
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Unit: 01 Nature and Scope of Management Accounting [10 Hours]
Meaning, definition, nature and scope of Management Accounting; Comparison of Management
Accounting with Cost Accounting and Financial Accounting. Cost concepts: Meaning, Scope, Objectives
and Importance of Cost Accounting, Cost Control and Cost Reduction; Elements of Cost, Components
of total Cost, Classification of Costs: (Fixed, Variable, Semi variable, Step Costs; Product, and Period
Costs; Direct, and Indirect Costs; Relevant and Irrelevant Costs; Shut-down and Sunk Costs;
Controllable and Uncontrollable Costs; Avoidable and Unavoidable Costs; Imputed / Hypothetical
Costs; Out-of-pocket Costs; Opportunity Costs; Expired and Unexpired Costs; Conversion Cost) Cost
Ascertainment: Cost Unit and Cost Center. Introduction to Overhead allocation, Overhead
apportionment, and Overhead absorption
Unit: 02 Cost Volume Profit Analysis [10 Hours]
Contribution, Profit-Volume Ratio, Margin of safety, Types of Breakeven point, Break-even Analysis.
Relevant Costs and Decision Making: Pricing, Product Profitability, Make or Buy, Exploring new
markets, Export Order, Sell or Process Further, Shut down vs. Continue.
Unit: 03 Budgets and Budgetary Control [10 Hours]
Meaning, Types of Budgets (Fixed, Flexible and cash Budgets), Steps in Budgetary Control,
Responsibility Accounting: Concept, Significance, Different responsibility centers, Divisional
performance – Financial measures, Transfer pricing.
Unit: 04 Standard Costing and Variance Analysis [10 Hours]
Meaning of Standard Cost and Standard Costing, Advantages, Limitations and Applications; Material,
Labour and Overhead variances. Introduction to Target Costing, Life Cycle Costing, Quality Costing,
and Activity based Costing.
Learning Resources

1. Hansen, Mowen. Management Accounting, India Edition, Thomson

2. Khan M.Y and jain P.K , Management Accounting, Third Edition, Tata, McGraw hill.
3. Pandey I M, Management Accounting, Third Revised Edition, Vikas publishing House.
4. Khan M.Y. Management Accounting, Fourth Edition, Tata McGraw Hill.
 Core Subject
Statistics for Management

Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Objectives:

To familiarize students with various Statistical Data Analysis tools that can be used for effective
decision making. Emphasis will be on the application of the concepts learnt.

Learning Outcomes:

1. Calculate and interpret measures for the center and spread of a data set.
2. Calculate and interpret correlation coefficient, regression line and time series equations.
3. Understand some basic terminology in probability, and define probability in a given situation.
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Unit: 01 Introduction to Statistics (10 Hours)
Introduction to Statistics, Graphical and Diagrammatic presentation of Data, Collection, Classification
and Tabulation of Data, Frequency Distribution. Measures of Central Tendency – mean, median, mode,
harmonic mean, and geometric mean. Relationship between averages, Measures of Dispersion:
meaning and significance. Absolute and Relative measures of Dispersion – Range, Quartile Deviation,
Mean Deviation, Standard Deviation, Coefficient of Variation, Skewness, Kurtosis.
Unit: 02 Correlation and Regression (10 Hours)
Correlation Analysis: Meaning and significance, Types of correlation. Methods of studying correlation –
Scatter diagram, Karl Pearson’s Coefficient of Correlation, Spearman’s Rank Correlation Coefficient;
Regression Analysis: meaning and significance, Linear Regression, Regression lines (X on Y, Y on X)
and Standard Error of Estimate.
Unit: 03 Time Series and Index Numbers (10 Hours)
Analysis of time series: meaning and significance. Components of Time Series, Measurement of Linear
Trend; Method of least squares.
Index numbers: Meaning and significance, problems in construction of Index numbers, Methods of
constructing Index Numbers: Un- weighted Index numbers and weighted Index numbers, Laspeyres
Method, Paasche Method, Fisher’s Method.
Unit: 04 Probability and Probability Distributions (10 Hours)
Probability: Meaning and need. Theorems of Addition and Multiplication, Conditional Probability,
Baye’s theorem, Random Variable – discrete and continuous. Probability Distribution: Meaning,
characteristics (Expectation and variance) of Binomial, Poisson, and Normal Distributions.

Learning Resources

1. Levin Richard, Rubin David, Statistics for Management. Sixth Edition Pearson Education.
2. S.P. Gupta, Statistical Methods, Sultan Chand & Sons, 34th Edition
3. Anderson, Sweeny & Williams, Statistics for Business and Economics, South-Western.
 Core Subject

Consumer Behavior

Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Objectives:

The course of Consumer behaviour equips students with the basic knowledge about the issues and
dimensions of consumer behaviour and with the skill and ability to analyse consumer information and
develop consumer behaviour oriented marketing strategies.

Learning Outcomes:

1. Examine the role of consumer behavior in making marketing decisions.

2. Analyse how a person’s characteristics (e.g., personality, self-concept, attitude motivation)
influence the consumption process.
3. Analyse how a person’s own environment affects consumption decisions.
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Unit: 01 Understanding Consumer Behavior [7 Hours]

Nature, scope & Importance of consumer behaviour in marketing decisions, types of buying behaviour,
Consumer research, factors affecting consumer decision making, Individual buyers v/s Organizations
as buyer.

Unit: 02 Internal Influences on Consumer Behaviour [13 Hours]

Consumer needs and Motivation, Maslow’s Hierarchy of needs, Perceptual Process, selection,
organization & interpretation, Personality & Consumer Behaviour, Self concept and Lifestyle,
Consumer Learning, Consumer Attitude, functions performed by attitudes, models of attitude.

Unit: 03 Group Dynamics & consumer reference groups [13 Hours]

Different types of reference groups, factors affecting reference group influence, Family & Consumer
Behaviour, family life cycle, Culture, sub culture and social Class, Opinion Leadership

Unit: 04 Consumer behaviour models [7 Hours]

Nicosia model, Howard-Sheth Model, Engel Blackwell Kollat model, India’s Consumer class

Learning Resources

1. Leon G.Schiffman & Leslie L.Kanuk(2010), Consumer Behaviour, Pearson Education

2. Loudon, Della Bitta (2002), Consumer Behaviour, McGraw Hill
3. Hawkins, Delbert I., Mothersbaugh, David, Mookerjee A (2010), Consumer behavior, McGraw
Hill
4. Kazmi, Akhtar (2013), Consumer Behaviour, Excel Books
 General Elective Course
Production and Operations Management (GE – 104)

Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Objectives:
To understand the production and operations function and familiarize students with the tools and
techniques of planning and control of the production process for effectiveness.
Learning Outcomes:
1. Explain the components of the operations and production management processes and their
interaction with other business functions.
2. Learn the tools and techniques to optimize production processes for efficient operations.
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Unit: 01 Introduction to Production & Operations Management [10 Hours]
Responsibilities & key decisions of OM, Goods vs. Services; Operations as a key functional area in an
organization. Productivity and its measures; Operation Strategies: strategy formulation process, order
qualifying and winning attribute. Maintenance Management: Types of maintenance, equipment life
cycle (Bathtub curve), measures for maintenance performance (MTBF, MTTR and availability).
Lean production: Definition of lean production, lean Demand Pull logic, waste in operations, elements
that address elimination of waste, 2 card Kanban Production Control system.
Unit: 02 Forecasting and Scheduling [10 Hours]
Forecasting-Definition, types, qualitative (grass roots, market research and Delphi method) and
quantitative approach (moving averages, weighted moving average and single exponential smoothing
method), forecast error, MAD. Operations Scheduling, goals of short term scheduling, job sequencing
(FCFS, SPT, EDD, LPT, CR) & Johnson’s rule on two machines, Gantt charts.
Unit: 03 Process Selection, Layout Decision, and Capacity Planning [12 Hours]
Process Selection: Definition, Characteristics that influence the choice of alternative processes (volume
and variety), type of processes- job shop, batch, mass and continuous, product-process design Matrix,
technology issues in process design, FMS and CIM. Layout Decision: Benefits of good layout,
importance, types of layouts (Process, Product, GT and Fixed position); Location Decisions & Models:
factors that influence location decision, factor rating method. Capacity Planning: Definition, measures
of capacity (input and output), types of planning over time horizon. Decision trees analysis
Unit: 04 Aggregate Planning, Statistical Quality Control [08 Hours]
Aggregate Planning: Definition, nature, strategies of aggregate planning, methods of aggregate
planning (level plan, chase plan and mixed plan, keeping in mind demand, workforce and average
inventory), Statistical Quality control: Variations in process (common & assignable causes), Control
charts: Variable measures (mean and range chart), Attribute measures (proportion of defects and no.
of defects) using control tables.
Learning Resources
1. Mahadevan B. Operations Management Theory & Practice. Pearson Education
2. Heizer Jay and Render Barry. Production & Operations Management. Pearson Education
3. Gaither and Frazier. Operations Management. Thomson South-Western
 General Elective Course
Management Information Systems (GE – 107)

Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Objective: The objective of this course is to provide knowledge about computer based
business information applications and introducing the students to some computer programs that are
a part of the Management Information Systems in corporate world.

Learning Outcomes: This course will help in developing capability in the following areas-
 Identify and analyze requirements for information systems
 Analyze and apply design principles in Information Systems
 Discuss and apply system development & project management principles
 Effectively evaluate technology alternatives to solve problems in an MIS context
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Unit 01: Introduction of Information and System (10 Hours)
Information Concepts, Classification and Nature of Information, Management Fundamentals,
Importance of Information Technology and Information System, System Concept, Types of System,
Elements and Characteristics of System, Open, Closed and Cybernetic Systems, Graphical
Representation of Relationship between Data, Information & Knowledge
Unit 02: Introduction to MIS (10Hours)
Definition of MIS, Role and Impact of MIS, Limitations of MIS, Classification of IS, Relationship Between
TPS, MIS & DSS, Decision Making and its Process, Role of MIS in Decision Making, Functions of MIS and
Subsystems of MIS.
Unit 03: Database Management System (DBMS) and Networking (11 Hours)
DBMS vs. Traditional File Management System, Different Models for DBMS, Advancements in DBMS
(Models & Software), Concepts and Application of Data Warehousing and Data Mining, Database
Centralization, Telecommunication Networks, Application of Internet, Intranets and Extranets
Unit 05- Application of Management Information System in Business (9Hours)
MIS application in Business: Decision Making Process, Decision Support Systems, Role of MIS in
Decision Making, Expert Systems Application in Business, E-Commerce: its Types and Application in
Business, Electronic Data Interchange and its Standards, Overview of Enterprise Resource Planning and
Support Systems, Customer Relationship Management, Logistics and Supply Chain Management.
Learning Resources:
1. James A. O’ Brien. Management Information System, Ninth Edition, McGraw Hill
2. D. P. Goyal, Management Information System, Third Edition, Pearson Education.
3. Waman. S. Jawadekar, Management Information System, Fourth Edition, McGraw-Hill
4. Ken Laudon, Jane Laudon, Rajnish Das. Management Information System, Twelfth Edition,
Pearson Education
5. Robert Schultheis, Mary Sumner. Management Information Systems: The Manager’s View,
Fourth Edition, McGraw Hill
 Skill Enhancement Course

IT Tools for Business (SEC – 301)

Course Credits 2 Course Evaluation 100 Marks Instruction Hours 20

Course Objectives:

The course seeks acquisition by students of the mechanisms of functioning and structure of the
architecture of computing components. It also aims at highlighting the performance gap between
functional parts of the computer to search for optimum use.

Learning Outcomes:

1. Apply a mature understanding of operating system design and how it impacts

application systems design and performance.
2. Exhibit familiarity with the fundamental concepts of operating systems;
3. Understand the relationship between computer programs and organizational
processes.
4. Exhibit competence in recognizing operating systems features and issues
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Unit: 01 Introduction to Spreadsheets-I [06 Hours]

Concept of worksheets and workbooks. Using formulae and functions: Understanding absolute,
relative and mixed referencing in formulas, Consolidating worksheets and Printing and Protecting
worksheets: creating portable documents and printing data and formulae. Implementing file level
security and protecting data within the worksheet Creating charts and graphics: Choosing a chart type,
understanding data points and data series, editing and formatting chart elements.

Unit: 02 Introduction to Spreadsheets-II (04 Hours)

Analysing data using pivot tables: Creating, formatting and modifying a pivot table, sorting, filtering
and grouping items, creating calculated field and calculated item, creating pivot table charts.

Unit: 03 Word processing (05 Hours)

Creating and saving your document, working with styles and character formatting, working with
paragraph formatting techniques using indents, tabs, and alignment. Page setup. Working with tables:
Creating tables, modifying table layout and design, sorting, inserting graphics in a table, converting
text to table and vice versa. Create newspaper columns, indexes and table of contents. Spell check
your document using inbuilt and custom dictionaries, Mail merge: Creating and editing your main
document and data source, sorting and filtering merged documents and using merge instructions like
ask, fill-in and if-then-else.

Unit: 04 Power point presentation (05 Hours)

Introduction: Creating a blank presentation using a design template, creating graphs, tables, diagrams,
organization charts, inserting clip art and images. Viewing and navigating a presentation: Organising
ideas in outline view, using slide sorter to rearrange a presentation, previewing presentation in slide
show, understanding master views, using title master, slide master, handout master and notes master,
working with headers and footers, using hyperlinks. Animation and multimedia. Final presentation:
Applying transition to slides, controlling transition speed, using hidden slides, using custom shows,
using on screen pen and adding and accessing notes during a presentation.

Learning Resources

1. Madan Sushila, (2007) Information Technolog 4th edition, Taxmann

2. Rajeev Midha, S Brinda (2013) Fundamentals of Information Technology, Taxmann