Curriculum Framework for Undergraduate

Program of University of Mysore

Bachelor of Business Administration (BBA)

Revised NEP Syllabus for 1st & 2nd Semester from the
Academic Year 2023-24
 BBA PROGRAM

Semester I
Teaching
Sl. Category Hours per
Course Title of the Course SEE CIE Total Credits
No. of Week
Code Marks
Courses (L + T + P)

1 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3

2 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3
3 BBA.1.1 Management Principles DSC 4+0+0 60 40 100 4
& Practice
Fundamentals of
4 BBA.1.2 Business Accounting DSC 3+0+2 60 40 100 4
5 BBA.1.3 Marketing Management DSC 4+0+0 60 40 100 4
6 BBA.1.4 Digital Fluency SEC-SB 1+0+2 50 50 100 2
Business Organization
7 BBA.1.5 and Management / OEC 3+0+0 50 50 100 3
Skills For
Management
Sub –Total (A) 450 250 700 23
Semester II
Teaching
Sl. Category Hours Total
Course Code Title of the Course SEE CIE Credits
No. of per Marks
Courses Week
(L + T + P)

8 Lang.2.1 Language - I AECC 3+1+0 60 40 100 3

9 Lang.2.2 Language – II AECC 3+1+0 60 40 100 3

Financial Accounting and

10 BBA.2.1 DSC 3+0+2 60 40 100 4
Reporting
Human Resource
11 BBA.2.2 DSC 4+0+0 60 40 100 4
Management
12 BBA.2.3 Business Environment/ DSC 4+0+0/ 60 40 100 4
Business Mathematics 3+0+2
Health Wellness/
13 BBA.2.4 Social & Emotional SEC-VB 1+0+2 - 100 100 2
Learning
14 BBA.2.5 Environmental Studies AECC 2+0+0 50 50 100 2
People Management
15 BBA.2.6 / Functional Areas of OEC 3+0+0 50 50 100 3
Management
Sub –Total (B) 450 350 800 25

EXIT OPTION WITH CERTIFICATION – with ability to solve well defined problems
Notes:
 One Hour of Lecture is equal to 1 Credit.
 One Hour of Tutorial is equal to 1 Credit (Except Languages).
 Two Hours of Practical is equal to 1 Credit

Acronyms Expanded
 AECC : Ability Enhancement Compulsory Course
 DSC © : Discipline Specific Core (Course)
 SEC-SB/VB : Skill Enhancement Course-Skill Based/Value Based
 OEC : Open Elective Course
 DSE : Discipline Specific Elective
 SEE : Semester End Examination
 CIE : Continuous Internal Evaluation
 L+T+P : Lecture+Tutorial+Practical(s)

Note: Practical Classes may be conducted in the Business Lab or in

Computer Lab or in Class room depending on the requirement. One batch of
students should not exceed half (i.e., 30 or less than 30 students) of the
number of students in each class/section. 2 Hours of Practical Class is equal
to 1 Hour of Teaching, however, whenever it is conducted for the entire
class (i.e., more than 30 students) 2 Hours of Practical Class is equal to 2
Hours of Teaching.

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Revised Syllabus for 1st And 2nd Semester BBA Degree as Per NEP
Regulations to be implemented From the Academic Year 2023-2024

I. OBJECTIVES OF THE COURSE:

1. To develop the skills required for the application of business concepts and
techniques learned in the classroom at the workplace.
2. To provide competent and technical skills personnel to the industry in the area of
Marketing, Finance, Human Resource, Data Analytics, Retailing and Logistics And
Supply Chain Management. To enhance the employability skills of the management
students.
3. To enhance the capability of the students improve their decision-making skills.
4. To encourage entrepreneurship among students pursuing education in the field
of Business Administration.
5. To empower students for pursuing professional courses like MBA, Chartered
Accountancy, Company Secretary, etc.,
6. To ensure holistic development of Business administration students.

II. ELIGIBILITY FOR ADMISSION:

Candidates who have passed Two Year Pre University Course of Karnataka State
in any discipline or its equivalent (viz., 10+2 of other states, ITI, Diploma etc.) are
eligible for admission into this program.

III. DURATION OF THE PROGRAM:

The program of study is Four years of Eight Semesters. A candidate shall
complete his/her degree within eight academic years from the date of his/her
admission to the first semester. The NEP 2020 provides multiple exit options
for students as specified below:

EXIT OPTION:
a. The students who successfully complete ONE year/ 2 Semesters and leave the
program, will be awarded Certificate in Business Administration.
b. The students who successfully complete TWO years/ 4 Semesters and leave the
program, will be awarded Diploma in Business Administration.
c. The students who successfully complete THREE years/ 6 Semesters and leave
the program, will be awarded Bachelors Degree in Business Administration
(BBA)

IV. MEDIUM OF INSTRUCTION

The medium of instruction shall be English.

V. ATTENDANCE
a. For the purpose of calculating attendance, each semester shall be taken as a Unit.
b. A student shall be considered to have satisfied the requirement of attendance for the
semester, if he/she has attended not less than 75% in aggregate of the number of
working periods in eachof the subjects compulsorily.
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 c. A student who fails to complete the course in the manner stated above shall not be
permitted totake the University Examination.

VI. TEACHING AND EVALUATION

MBA graduates with BBM/BBA, B.Com and BBS as basic degree from a recognized
University are only eligible to teach and to evaluate all the Business Administration courses
except Languages, Constitution of India, Environmental Studies, Health Wellness/Social and
Emotional learning, Sports/NCC/NSS/Other)

VII. SKILL DEVELOPMENT / RECORD MAINTENANCE

a. Every college is required to establish a dedicated business lab for the purpose of conducting
practical/ assignments to be written in the record.
b. In every semester, the student should maintain a record book in which a minimum of
5exercise or activities per course are to be recorded.

VIII. SCHEME OF EXAMINATION

a. There shall be an University examination at the end of each semester. The maximum marks
for the university examination in each paper shall be 60 marks for DSC, DSE,
Vocational, SEC and OEC.
b. Internal Assessment 40 marks for DSC, DSE, Vocational, SEC and OEC.

IX. GUIDELINES FOR CONTINUOUS INTERNAL EVALUATION AND SEMESTER END

EXAMINATION:

The CIE and SEE will carry 40% and 60% weightage each, to enable the course to be evaluated for a
total of 100 marks, irrespective of its credits. The evaluation system of the course is comprehensive &
continuous during the entire period of the Semester. For a course, the CIE and SEE evaluation will be
on the following parameters:

Sl No. Parameters for the Evaluation Marks

Continuous Internal Evaluation (CIE)
1 Continuous and Comprehensive Evaluation (CCE) – (A) 20 Marks
2 Internal Assessment test (IAT) – (B) 20 Marks
Total of CIE (A+B) 40 Marks
3 Semester End Examination (SEE) – (C) 60 Marks
Total of CIE and SEE (A+B+C) 100 Marks

Continuous Internal Evaluation (CIE)

a. Continuous & Comprehensive Evaluation (CCE): The CCE will carry a maximum of
20% weightage (20 marks) of total marks of a course. Before the start of the academic
session in each semester, a faculty membershould choose for his/her course, minimum of the
following assessment methods with 5markse each ( 4x5=20 marks)
i. Individual Assignments
ii. Seminars/Class room Presentations/Quizzes

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 iii. Group Discussions/Class Discussion / group assignments
iv. Casestudies/ Caselets
v. Participatory &Industry-Integrated Learning/Industrial visits
vi. Practical Activities / Problem Solving Exercises
vii. Parucipation in seminars/ academic events /symposia
viii. Mini project / Capstone projects

b. Internal Assessment Test (IAT):

The IAT will carry a maximum of 20% weightage (20 marks) of total marks of a course. Under
this component, two tests will have to be conducted in a semester for 30 marks each and the
same is to be scaled down to 10 marks each.

c. Semester End Examination (SEE):

The semester end examination for all the students for which students who get registered during
the semester shall be conducted for 60 marks. SEE of the course shall be conducted subject to
their fulfillment of minimum attendance requirement as per the university norms. The BOS of
the university shall prepare the SEE framework and the question paper pattern.

d. Minimum marks for a Pass:

Candidates who have obtained 35% marks in semester end examination i.e., 21 marks out of 60
marks of theory examination and 40% in aggregate i.e., total 40 marks out of 100 marks of
semester end examination marks and continuous internal evaluation marks.

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 Name of the Program: Bachelor of Business Administration (BBA)
Course Code: BBA 1.1
Name of the Course: Management Principles & Practice
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the Students will demonstrate
a) The ability to understand concepts of business management, principles and function of
management.
b) The ability to explain the process of planning and decision making.
c) The ability to create organization structures based on authority, task and
responsibilities.
d) The ability to explain the principles of direction, importance of communication, barrier
of communication, motivation theories and leadership styles.
e) The ability to understand the requirement of good control system and control
techniques.
Syllabus: Hours
Module No. 1: INTRODUCTION TO MANAGEMENT 10
Introduction –Meaning, Evolution of management thought, Pre-Scientific Management Era,
Classical Management Era, Neo-Classical Management Era, Modern Management Era;
Nature and Characteristics of Management - Scope and Functional areas of Management;
Management as a Science, Art or Profession; Management and Administration; Principles of
Management.

Module No. 2: PLANNING AND DECISION MAKING 08

Nature, Importance and Purpose of Planning - Planning Process; Objectives; Types of plans
(Meaning only); Decision making- Importance and steps; MBO and MBE (Meaning only)

Module No. 3: ORGANIZING AND STAFFING 12

Nature and purpose of Organization; Principles of Organizing; Delegation of Authority;
Types of Organization - Departmentation, Centralization vs Decentralization of Authority
and Responsibility, Span of Control; Nature and importance of Staffing

Module No. 4: DIRECTING AND COMMUNICATING 12

Meaning and Nature of Direction, Principles of Direction; Communication - Meaning and
Importance, Communication Process, Barriers to Communication, Steps to overcome
Communication Barriers, Types of Communication; Motivation theories – Maslow’s Need
Hierarchy Theory, Herzberg’s Two Factor Theory, Mc.Gregor’s X and Y theory. Leadership –
Meaning, Formal and Informal Leadership, Characteristics of Leadership; Leadership Styles
– Autocratic Style, Democratic Style, Participative Style, Laissez Faire Leadership Styles,
Transition Leadership, Charismatic Leadership Style.

Module No. 5: COORDINATING AND CONTROLLING 10

Coordination–Meaning, Importance and Principles. Controlling-Meaning and steps in
controlling, Essentials of Effective Control system, Techniques of Control (in brief).

Module No. 6: BUSINESS SOCIAL RESPONSIBILITY AND 04

MANAGERIAL ETHICS
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Business Social Responsibility - Meaning, Arguments for and against Business Social
Responsibility; Green management - Meaning, Green Management Actions; Managerial
Ethics – Meaning - Importance of Ethics in Business, Factors that determine Ethical or
Unethical behavior.

Skill Developments Activities:

1. Two cases on the above syllabus should be analyzed by the teacher in the classroom
and the same needs to be recorded by the student in the Skill Development Book.
2. Draft different types of Organization structure.
3. Draft Control charts.
Text Books:
1. Stephen P. Robbins, Management, Pearson
2. Koontz and O‟Donnell, Management, McGraw Hill.
3. L M Prasad, Principles of management, Sultan Chand and Sons
4. V.S.P Rao/Bajaj, Management process and organization, Excel Books.GH25
5. Appanniah and Reddy, Management, HPH.
6. T. Ramaswamy : Principles of Management, HPH.

Note: Latest edition of text books may be used.

8
 Name of the Program: Bachelor of Business Administration
(BBA)
Course Code: BBA 1.2
Name of the Course: Fundamentals of Business Accounting
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 56
Hrs
Pedagogy: Classrooms lecture, tutorials, and problem solving.

Course Outcomes: On successful completion of the course, the Students will demonstrate
a) Understand the framework of accounting as well accounting standards.
b) The Ability to pass journal entries and prepare ledger accounts
c) The Ability to prepare subsidiaries books
d) The Ability to prepare trial balance and final accounts of proprietary concern.
e) Construct final accounts through application of tally.

Syllabus: Hour
s
Module No. 1: INTRODUCTION TO FINANCIAL ACCOUNTING 08
Introduction – Meaning and Definition – Objectives of Accounting – Functions of Accounting
– Users of Accounting Information – Limitations of Accounting – Accounting Cycle -
Accounting Principles – Accounting Concepts and Accounting Conventions. Accounting
Standards – objectives- significance of accounting standards. List of Indian
Accounting
Standards.

Module No. 2: ACCOUNTING PROCESS 12

Meaning of Double entry system – Process of Accounting – Kinds of Accounts – Rules -
Transaction Analysis – Journal – Ledger – Balancing of Accounts – Trial Balance – Problems
on Journal, Ledger Posting and Preparation of Trial Balance.

Module No. 3: SUBSIDIARY BOOKS 14

Meaning – Significance – Types of Subsidiary Books –Preparation of Purchases Book, Sales
Book, Purchase Returns Book, Sales Return Book, Bills Receivable Book, Bills Payable Book.
Types of Cash Book- Simple Cash Book , Double Column Cash Book , Three Column Cash
Book and Petty Cash Book(Problems only on Three Column Cash Book and Petty Cash
Book), Bank Reconciliation Statement – Preparation of Bank Reconciliation Statement
(Problems on BRS)

Module No. 4: FINAL ACCOUNTS OF PROPRIETARY CONCERN 10

Preparation of Statement of Profit and Loss and Balance Sheet of a proprietary concern
with special adjustments like depreciation, outstanding and prepaid expenses,
outstanding and received in advance of incomes, provision for doubtful debts, drawings
and interest on
capital.

Module No. 5: ACCOUNTING SOFTWARE 12

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Introduction-meaning of accounting software, types accounting software-accounting
software Tally-Meaning of Tally software – Features – Advantages, Creating a New
Company, Basic Currency information, other information, Company features and Inventory
features. Working in Tally: Groups, Ledgers, writing voucher, different types of voucher,
voucher entry Problem on Voucher entry - Generating Basic Reports in Tally-Trail
Balance, Accounts books, Cash Book, Bank Books, Ledger Accounts, Group Summary,
Sales Register and Purchase Register, Journal Register, Statement of Accounts, and Balance
Sheet.

Skill Developments Activities:

1. List out the accounting concepts and conventions.
2. Prepare a Bank Reconciliation Statement with imaginary figures
3. Collect the financial statement of a proprietary concern and record it.
4. Prepare a financial statement of an imaginary company using tally software.
Text Books:
1. Hanif and Mukherjee, Financial Accounting, Mc Graw Hill Publishers
2. Arulanandam & Raman; Advanced Accountancy, Himalaya Publishing House
3. S.Anil Kumar,V.Rajesh Kumar and B.Mariyappa–Fundamentals of Accounting,
4. Himalaya Publishing House.
5. Dr. S.N. Maheswari, Financial Accounting, Vikas Publication
6. S P Jain and K. L. Narang, Financial Accounting, Kalyani Publication
7. Radhaswamy and R.L. Gupta, Advanced Accounting , Sultan Chand
8. M.C. Shukla and Goyel, Advaced Accounting , S Chand.

Note: Latest edition of text books may be used.

10
 Name of the Program: Bachelor of Business Administration (BBA)
Course Code: BBA 1.3
Name of the Course: Marketing Management
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the Students will demonstrate
a) Understand the concepts and functions of marketing.
b) Analyse marketing environment impacting the business.
c) Segment the market and understand the consumer behaviour
d) Describe the 4 p’s of marketing and also strategize marketing mix
e) Describe 7 p’s of service marketing mix.

Syllabus: Hours
Module No. 1: INTRODUCTION TO MARKETING 10
Meaning and Definition, Concepts of Marketing, Approaches to Marketing, Functions of
Marketing. Recent trends in Marketing-E- business, Tele-marketing, M-Business, Green
Marketing, Relationship Marketing, Concept Marketing, Digital Marketing, social media
marketing and E-tailing (Meaning only).

Module No. 2: MARKETING ENVIRONMENT 10

Micro Environment – The company, suppliers, marketing intermediaries competitors, public
and customers; Macro Environment- Demographic, Economic, Natural, Technological,
Political, Legal, Socio-Cultural Environment.

Module No. 3: MARKET SEGMENTATION AND CONSUMER 10

BEHAVIOUR
Meaning and Definition, Bases of Market Segmentation, Requisites of Sound Market
Segmentation; Consumer Behavior-Factors influencing Consumer Behavior; Buying Decision
Process.

Module No. 4: MARKETING MIX 20

Meaning, Elements of Marketing Mix (Four P’s) – Product, Price, Place, Promotion.
Product-Product Mix, Product Line, Product Lifecycle, New Product Development, Reasons
for Failure of New Product, Branding, Packing and Packaging, Labeling,
Pricing – Objectives, Factors influencing Pricing Policy, Methods of Pricing;
Physical Distribution–Meaning, Factors affecting Channel Selection, Types of Marketing
Channels.
Promotion – Meaning and Significance of Promotion, Personal Selling and Advertising
(Meaning Only)

Module No. 5: SERVICES MARKETING 06

Meaning and definition of services, difference between goods and services, features of
services, seven P’s of services marketing (concepts only).

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Skill Developments Activities:

1. Two cases on the above syllabus should be analyzed and recorded in the skill
development
2. Design a logo and tagline for a product of your choice
3. Develop an advertisement copy for a product.
4. Prepare a chart for distribution network for different products.

Text Books:
1. Philip Kotler, Marketing Management, Prentice Hall.
2. Lovelock Christopher, Services Marketing: People, Technology, Strategy, PHI
3. William J. Stanton, Michael J.Etzel, Bruce J Walker, Fundamentals of Marketing, McGraw
Hill Education.
4. Bose Biplab, Marketing Management, Himalaya Publishers.
5. J.C. Gandhi, Marketing Management, Tata McGraw Hill.
6. Ramesh and Jayanti Prasad: Marketing Management, I.K. International
7. Sontakki, Marketing Management, Kalyani Publishers.
8. P N Reddy and Appanniah, Marketing Management

Note: Latest edition of text books may be used.

12
 Name of the Program: Bachelor of Business Administration (BBA)
Course Code: BBA 1.5 (OEC)
Name of the Course: Business Organization and Management
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs 45 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course outcomes: on successful completion of the course, the Students will demonstrate:
a) To Understand the concepts of Business organizations and Social Responsibilities of Business
b) To Describe the various forms of Business organization
c) To Understand the levels of managements and Describe the contribution of management
thinkers
d) To demonstrate the functions of management effectively
e) To describe the technology driven work Place and some recent trends in
Management

Syllabus: Hours
Module No. 1: NATURE AND SCOPE OF BUSINESS 08
Meaning and Definition of Business, Characteristics, Objectives. Classification of Business Activities;
Manufacturing, Trading and Services Organizations. Relationship between Trade, Industry and
Commerce. Social Responsibilities of business towards stake holders.

Module No. 2: FORMS OF BUSINESS ORGANISATIONS 12

Meaning and Features of Sole Proprietorship, Partnership, One Person Company, Limited Liability
Partnerships, Hindu Undivided Family and Joint Stock Companies: Difference between Private and
Public companies

Module No. 3: NATURE OF MANAGEMENT 08

Definition , Characteristics- Management as an Art, Science or Profession - Levels of
Management – Management Thoughts of FW Taylor , Henry Fayol, Max Weber and Peter
Drucker.

Module No. 4: FUNCTIONS OF MANAGEMENT 10

Planning – Importance, Steps in planning, Types of plans. Organising - Meaning, Organisation
structure. Directing – Motivation, Leadership, Communication and Coordination – Definition and
Meaning. Controlling: Concept and Process

Module No 5: CURRENT TRENDS IN MANAGEMENT 07

Technology Driven Work place, Learning Organisations, Diversity of Work Force, Public
Consciousness, Global market place, Community of stake holders

Skill Developments Activities:

1. Collection of Partnership Deed
2. Collect the nature of business activities of any 10 Private and Public Companies
3. Collect the profiles of FW Taylor and Henry Fayol
4. Preparation of Imaginary Business plan
5. List the latest trends in Management

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Text Books:
1. C B. Guptha - Business Organisation and Management, Sultan Chand & Sons.
2. Dr. S. C. Saxena - Business Administration & Management, Sahitya Bhawan.
3. M. C. Shukla - Business Organisation and Management. S Chand & Company Pvt. Ltd.
4. S.A Sherlekar - Business Organization, Himalaya Publishing House.
5. Y.K. Bhushan. Fundamentals of Business Organisation and Management, Sultan Chand &
Sons.
6. R.K. Sharma, Business Organisation & Management Kalyani Publishers
7. Dr. I.M. Sahai, Dr. Padmakar Asthana,’ Business Organisation & Administration’,
Sahitya Bhawan Publications Agra.
8. Richard L. Daft – Principles of management

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 Name of the Program: Bachelor of Business Administration (BBA)
Course Code: BBA 1.5(OEC)
Name of the Course: Skills For Management (OEC)
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs 45 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the Students will demonstrate
a) The Ability to communicate and Present effectively by inculcating listing skills
b) To Understand the value of Time through various Time Management tips and strategies
c) To take the right decisions of the enterprise for success and to achieve its predetermined goals
d) To Identify as a Responsible team member and carry out the team activates effectively and ability to
understand need leadership in management
e) To apply Emotional Intelligence at organization and Overcoming the conflicts using various
techniques

Syllabus: Hours
Module No. 1: COMMUNICATION AND PRESENTATION 08
Fundamentals, Types - Horizontal, Vertical, Oral, Written, Email Etiquettes; Virtual Meetings;
Listening, Importance and Need, Features of a Good Listening; Presentation skills, Etiquettes
for Effective Presentation
Module No. 2: TIME MANAGEMENT 10
Importance of Discipline & Punctuality – The Pareto Principle, Time Management Matrix –
Scheduling - Grouping of Activities, Overcoming Procrastination – Time Circle Planner, Time
Management Tips and Strategies.

Module No. 3: DECISION MAKING 10

Decision making, Importance, Types of Decisions, Programmed and Non- programmed
decisions - Steps in decision making Process - Decision Making Styles -Participation in decision
making.

Module No. 4: TEAM BUILDING AND LEADERSHIP 10

Teams – Types of Teams, Characteristics of an effective team- Stages of team Development-
Team cohesiveness and its importance. Leadership- Nature of Leadership, Leadership vs
Management-Leadership traits - Leadership styles

Module No. 5 : EMOTIONAL INTELLIGENCE AND CONFLICT 07

MANAGEMENT
Emotional Intelligence- Concept, Components and Application of Emotions Intelligence in
organizations. Conflict- Types of conflict, Sources of Conflict, Conflict resolution techniques.

Skill Developments Activities:

1. Preparation of Business presentation
2. Team Building Practices through group exercises, team task.
3. Practice by Game play & other learning methodology for achieving Given targets
4. Writing Business Letters through E-mails

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Text Books:
1. Alex K., Managerial Skills, S. Chand
2. V.S.P. Rao Managerial Skills Excel Books, New Delhi
3. David A Whetten, Cameron Developing Management skills, PHI 2008
4. Ramnik Kapoor Managerial Skills Path Makers, Bangalore
5. Kevin Gallagher, Skills development for Business and Management Students,Oxford
6. Monipally,Muttthukutty Business Communication Strategies Tata McGraw Hill.

Note: Latest edition of text books may be used.

16
 Name of the Program: Bachelor of Business Administration (BBA)
Course Code: BBA 2.1
Name of the Course: Financial Accounting and Reporting
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy: Classrooms lecture, tutorials, and Problem Solving.

Course Outcomes: On successful completion of the course, the Students will demonstrate
a) The ability to prepare final accounts of partnership firms
b) The ability to understand the process of public issue of shares and accounting for the
same
c) The ability to prepare final accounts of joint stock companies.
d) The ability to prepare and evaluate vertical and horizontal analysis of financial
statements
e) The ability to understand company’s annual reports.

Syllabus: Hours
Module No. 1: FINAL ACCOUNTS OF PARTNERSHIP FIRM 10
Meaning of Partnership Firm, Partnership deed-clauses in partnership deed, Preparation of
Final accounts of partnership firm-Trading and Profit and Loss Account, Profit and Loss
Appropriation Account, Partners capital account and Balance sheet. Goodwill- Nature,
Factors influencing goodwill and methods of valuation of goodwill (Average and super profit
methods)

Module No. 2: ISSUE OF SHARES 08

Meaning of Share, Types of Shares – Preference shares and Equity shares – Issue of Shares at
par, at Premium, at Discount: Pro-Rata Allotment; Journal Entries relating to issue of shares;
Preparation of respective ledger accounts; Preparation of Balance Sheet in the Vertical form
(Practical Problems).

Module No. 3: FINAL ACCOUNTS OF JOINT STOCK 12

COMPANIES
Statutory Provisions regarding preparation of Company Final Accounts – Treatment of Special Items,
Managerial Remuneration, Tax deducted at source, Advance payment of Tax, Provision for Tax,
Depreciation, Interest on debentures, Dividends, Rules regarding payment of dividends, Transfer to
Reserves, Preparation of Profit and Loss Account and Balance Sheet (Vertical Form Schedule -III)
(Practical Problems).

Module No. 4: FINANCIAL STATEMENTS ANALYSIS 12

Comparative Statements - Comparative Income Statement, Comparative Balance Sheet;
Common size Statements – Common Size Income Statement, Common Size Balance Sheet –
Trend Percentages. (Analysis and Interpretation)

Module No. 5: CORPORATE FINANCIAL REPORTING 10

PRACTICES

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Corporate Financial Reporting - meaning, types, characteristics of Corporate financial report,
users of corporate financial report; Components corporate financial report– general corporate
information, financial highlights, management's discussion and analysis; Financial Statements-
balance sheet, income statement, cash flow statement, and notes to the financial statements;
Auditor's report; Significant Accounting Policies; Corporate Governance Report; Corporate
Social Responsibility Report (Discuss only Role and Significance of above components of
corporate financial report).

Skill Developments Activities:

1. Collect financial statement of a company for five years and analyse the same using
trend analysis.
2. Refer annual reports of two companies and list out the components.
3. Draft a partnership deed as per Partnership Act.
4. List out the accounting policies in annual report of the company

Text Books:
1. Stephen P. Robbins, Management, Pearson
2. Koontz and O‟Donnell, Management, McGraw Hill.
3. L M Prasad, Principles of management, Sultan Chand and Sons
4. V.S.P Rao/Bajaj, Management process and organization, Excel Books.GH25
5. Appanniah and Reddy, Management, HPH.
6. T. Ramaswamy : Principles of Management, HPH.

Note: Latest edition of text books may be used.

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 Name of the Program: Bachelor of Business Administration (BBA)
Course Code: BBA 2.2
Name of the Course: Human Resource Management
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy: Classroom’s lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the students will be able to
demonstrate

a) Ability to describe the role and responsibility of Human resources management

functions on business
b) Ability to describe HRP, Recruitment and Selection process
c) Ability to describe to induction, training, and compensation aspects.
d) Ability to explain performance appraisal and its process.
e) Ability to demonstrate Employee Engagement and Psychological Contract.
Syllabus: Hours
Module No. 1: Introduction to Human Resource Management 10
Meaning and Definition of HRM – Features Objectives, Differences between Human
Resource Management and Personnel Management, Importance, Functions and Process of
HRM, Role of HR Manager, Trends influencing HR practices
Module No. 2: Human Resource Planning, Recruitment & Selection 14
Human Resource Planning: Meaning and Importance of Human Resource Planning,
Process of HRP
HR Demand Forecasting- Meaning and Techniques (Meanings Only) and HR supply
forecasting.
Succession Planning – Meaning and Features
Job Analysis: Meaning and Uses of Job Analysis, Process of Job Analysis – Job Description,
Job Specification, Job Enlargement, Job Rotation, Job Enrichment (Meanings Only)
Recruitment – Meaning, Methods of Recruitment, Factors affecting Recruitment, Sources of
Recruitment
Selection – Meaning, Steps in Selection Process, Psychometric tests for Selection, Barriers to
effective Selection, Making Selection effective; Placement, Gamification – Meaning and
Features
Module No. 3: Induction, Training and Compensation 10
Induction: Meaning, Objectives and Purpose of Induction, Problems faced during Induction,
Induction Program Planning.
Training: Need for training, Benefits of training, Assessment of Training Needs and
Methods of Training and Development; Kirkpatrick Model; Career Development.
Compensation: Direct and Indirect forms of Compensation (Meaning Only), Compensation
Structure.

Module No. 4: Performance Appraisal, Promotion & Transfers 14

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Performance appraisal: Meaning and Definition, Objectives and Methods of Performance
Appraisal – Uses and Limitations of Performance Appraisal, Process of Performance
Appraisal
Promotion: Meaning and Definition of Promotion, Purpose of Promotion, Basis of
Promotion ransfer: Meaning of Transfer, Reasons for Transfer, Types of Transfer, Right
Sizing ofWork Force, Need for Right Sizing

Module No. 5: Employee Engagement and Psychological Contract 08

Employee Engagement (EE): Meaning and Types of EE, Drivers of Engagement -
Measurement of EE, Benefits of EE. Psychological contract: Meaning and features

Skill Developments Activities:

1. Preparation of Job Descriptions and Job specifications for a Job profile

2. Choose any MNC and present your observations on training program
3. Develop a format for performance appraisal of an employee.
4. Discussion of any two Employee Engagement models.
5. Analysis of components of pay structure based on the CTC sent by the
Corporate to the institute for the various jobs of different sectors.

Textbooks:
Aswathappa, Human Resource Management, McGraw Hill

Edwin Flippo, Personnel Management, McGraw Hill

C.B.Mamoria, Personnel Management, HPH

Subba Rao, Personnel and Human Resources Management, HPH

Reddy & Appanniah, Human Resource Management, HPH

Madhurimalal, Human Resource Management, HPH

S.Sadri & Others: Geometry of HR, HPH

Rajkumar: Human Resource Management I.K. Intl

Michael Porter, HRM and Human Relations, Juta & Co.Ltd.

K. Venkataramana, Human Resource Management, SHBP

Note: Latest edition of textbooks may be used.

20
 Name of the Program: Bachelor of Business Administration (BBA)
Course Code: BBA 2.3
Name of the Course: BUSINESS ENVIRONMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies.

Course Outcomes: On successful completion Student will demonstrate

a) An Understanding of components of business environment.

b) Ability to analyse the environmental factors influencing business organisation.
c) Ability to demonstrate Competitive structure analysis for select industry.
d) Ability to explain the impact of fiscal policy and monetary policy on business.
e) Ability to analyse the impact of economic environmental factors on business.
Syllabus: Hours
Module No. 1: INTRODUCTION BUSINESS ENVIRONMENT 12
Meaning of business, scope and objectives Business, business environment, Micro and
Macro-environment of business (social, cultural, economic, political, legal technological and
natural) Impact of these factors on decision making in business, Environmental analysis.

Module No. 2: GOVERNMENT AND LEGAL ENVIRONMENT 16

Government Functions of the State, Economic role of government, State intervention in
business- reasons for and types of state intervention in business. Impact of Monetary policy,
Fiscal policy, Exim policy and industrial policy on business.
Legal environment - Various laws affecting Indian businesses

Module No. 3: ECONOMIC ENVIRONMENT AND GLOBAL 13

ENVIRONMENT
An overview of economic environment, structure of economy, factors affecting economic
environment.
Globalisation of business; meaning and dimensions, stages, essential conditions of
globalisation, foreign market entry strategies, merits and demerits of globalisation of
business, Impact of Globalisation on Indian businesses, Forms of globalisation of businesses
- MNCs, TNCs etc..

Module No. 4: TECHNOLOGICAL ENVIRONMENT 10

Meaning and features; types of innovation, Impact of Technological changes on business,
Technology and Society, Technological Acquisition modes, IT revolution and business,
Management of Technology.

Module No. 5: NATURAL ENVIRONMENT 05

Meaning and nature of physical environment. Impact of Natural environment on business.

21
 Skill Developments Activities:

a) List out key features of recent Monetary policy published by RBI impacting
businesses.
b) Give your observation as to how technology has helped society.
c) Draft Five Forces Model for Imaginary business.
d) Identify the benefits of Digital transformation in India.

Text Books:

1. Dr. K Ashwatappa: Essentials Of Business Environment

2. Sundaram & Black: The International Business Environment; Prentice Hall
3. Chidambaram: Business Environment; Vikas Publishing
4. Upadhyay, S: Business Environment, Asia Books
5. Chopra, BK: Business Environment in India, Everest Publishing
6. Suresh Bedi: Business Environment,Excel Books
7. Economic Environment of Business by M. Ashikary.
8. Business Environment by Francis Cherrinulam

Note: Latest edition of text books may be used.

22
 Name of the Program: Bachelor of Business Administration (BBA)
Course Code: BBA 2.3
Name of the Course: Business Mathematics
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy: Classroom’s lecture, tutorials, Problem solving.
Course Outcomes: On successful completion of the course, the students will demonstrate
a) The Understanding of the basic concepts of business maths and apply them to create
solve and interpret application problems in business
b) Ability to solve problems on various types of equation.
c) Ability to solve problems on Matrices and execute the laws of indices, law of
logarithm and evaluate them.
d) Ability to apply the concept of simple interest and compound interest bills
discounted etc. and apply them in day-to-day life.
e) Ability to solve problems on Arithmetic progression, Geometric progression and
construct logical application of these concepts.

Syllabus: Hours
Module No. 1: NUMBER SYSTEM 04
Introduction – Natural Numbers - Even Numbers – Odd Numbers – Integers – Prime
Numbers – Rational and Irrational numbers, Real Numbers, HCF and LCM (Simple
problems).

Module No. 2: THEORY OF EQUATIONS 10

Introduction – Meaning - Types of Equations – Simple/ Linear Equations and Simultaneous
Equations (only two variables), Elimination and Substitution Methods only. Quadratic
Equation - Factorization and Formula Method (ax² + bx + c = 0 form only). Simple problems.

Module No.3: INDICIES, MATRICES AND 16

LOGARITHMS
Meaning – types – operation on matrices – additions – subtractions and multiplication of
two matrices – transpose – determinants – minor of an element – co-factor of an element –
inverse – crammers rule in two variables – problems.
Indices and Logarithms: Meaning- Basic Laws of Indices and their application for
simplification. Laws of Logarithms –Common Logarithm, Application of Log Table for
Simplification.

Module No. 4: COMMERCIAL ARITHMETIC 16

Simple Interest, Compound Interest including yearly and half yearly calculations, Annuities,
Percentages, Bills Discounting, Ratios and proportions, duplicate-triplicate and sub-
duplicate of a ratio. Proportions: third, fourth and inverse proportion - problems.

Module No. 5: PROGRESSIONS 10

PROGRESSIONS: Arithmetic Progression - Finding the ‘nth’ term of AP and Sum to nth term
of AP. Insertion of Arithmetic Mean Geometric Progression – Finding the ‘nth’ term of GP
and sum to ‘nth’ term of GP and insertion of Geometric Mean.
23
Skill Developments Activities:
1. Develop an Amortization Table for Loan Amount – EMI Calculation.
2. Secondary overhead distribution summary using Simultaneous Equations
Method.
3. Application of Matrix In Business Problems

Text Books:
1. Saha: Mathematics for Cost Accountants, Central Publishers
2. R.G. Saha and Others – Methods and Techniques for Business Decisions, VBH
3. Dr. SanchetiandKapoor: Business Mathematics and Statistics, Sultan Chand
4. Zamarudeen: Business Mathematics, Vikas
5. R.S Bhardwaj :Mathematics for Economics and Business
6. Madappa, mahadi Hassan, M. IqbalTaiyab – Business Mathematics, Subhash
7. G.R. Veena and Seema : Business Mathematics and Statistics I.K. Intl Publishers

Note: Latest edition of text books may be used.

24
 Name of the Program: Bachelor Business Administration (BBA)
Course Code: BBA.2.6 (OEC)
Name of the Course: People Management
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs 45 Hrs
Pedagogy: Classroom’s lecture, tutorials, Group discussion, Seminar, Case studies.

Course outcome: On successful completion of the course, student will demonstrate:

1. Ability to examine the difference between People Management with Human resource
Management
2. Ability to explain the need for and importance of People Management.
3. Ability to explain role of manager in different stages of performance management
process
4. Ability to list modern methods of performance and task assessment.
5. Ability to analyse the factors influencing the work life balance of an working
individual.

Syllabus: Hours
Module No. 1: Introduction to People Management 06
Diversity in organisation: age, gender, ethnicity, race, and ability. People Management:
Meaning, Features, Significance of people management, Difference between People
Management and Human Resource Management, impact of individual and organizational
factors on people management.
Module No. 2: Getting Work Done and Assessment and Evaluation 12
Getting work done: Challenges of getting work done, significance of prioritization and
assigning work to team members.
Performance Management: meaning, role of a manager in the different stages of the
performance management process, Types of Performance assessment, Assessment and
Evaluation Process of evaluation of tasks in the organisation. Modern tools of assessment
and evaluation of tasks and performance.
Module No. 3: Building Peer Networks and Essentials of 12
Communication
Building Peer Networks: Understanding the importance of peer networks in an
organization; being able to influence those on whom you have no authority; challenges Peer
networking and different types of people networking in the workplace.
Essentials of Communication: Concept of the communication process with reflection on
various barriers to effective communication and ways to overcome, Types of
Communication and Channels of Communication.
Module No. 4: Motivation 08
Meaning, Importance and need for motivation, team motivation- meaning, importance team
motivation, types of Motivators and Modern methods of motivation
Module No. 5: Managing Self 07
Reflection on what does it mean to be a people manager; building a personal development
plan for oneself, Self-Stress Management: Causes for stress, work life Balance, Importance of
Work life balance, Factors influencing Work life Balance.
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Skill Developments Activities:

1. Analyse two cases on any of the above content indicated above.

2. List out the modern tools to performance assessment and evaluation.
3. Conduct a survey of work life balance of working individuals
4. Draft a Career development of working individual in the middle level management.
Text Books:

1. McShane, Steven L. and Mary Ann Von Glinow, Organizational Behavior: Emerging
Knowledge and Practice for the Real World. McGraw-Hill, latest edition, ISBN: 0-07-
115113-3.
2. Bernardin, H. John and Joyce E. A. Russell. Human Resource Management: An
Experiential Approach. McGraw-Hill, 6/e. ISBN: 0078029163
3. Argyris, C. (1974). Personality vs. Organization. Organizational Dynamics. Vol. 3. No.
2, Autumn.
4. Blume, B. Baldwin, T. and Ryan, K. (2013). Communication Apprehension. A barrier
to students leadership, adaptability and multicultural appreciation. Academy of
Management Learning & Education, Jun, Vol. 12 Issue 2, p158-172.
5. Colquitt, J.A., LePine, J.A., & Wesson, M.J. (2009) Organizational Behavior: Improving
Performance and Commitment in the Workplace (International edition). New York:
McGraw-Hill.
6. Goleman, D. (1998). Working with Emotional Intelligence. Bantam Books,
Note: Latest edition of text books may be used.

26
 Name of the Program: Bachelor of Business Administration
Course Code: BBA 2.6 (OEC)
Name of the Course: Functional Areas of Management
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs 45 Hrs
Pedagogy: Classroom’s lecture, tutorials, Group discussion, Seminar, Case studies.
Course Outcomes: On successful completion Student will demonstrate ;
a) Understand the concepts and functions of marketing and analyzing the Marketing Mix .
b) Ability to describe Man power Planning and Implement Recruitment, Selection process and
Evaluate Performance
c) Understanding various functions of Financial Management
d) Understanding the basics of production and operations management
e) Understanding the need for Information Systems in organization.
Syllabus: Hours
Module No. 1: MARKETING MANAGEMENT 10
Meaning and Definitions-Evolution of marketing-Marketing Vs Selling-Marketing concepts-
Nature and Scope of Marketing-Functions of Marketing, Elements of Marketing Mix (7Ps)

Module No. 2: HUMAN RESOURCE MANAGEMENT 10

Meaning and Definitions-Functions of HR-Man power planning-Recruitment-Selection-Training
and development- Placement-Compensation-Incentives-monetary and non monetary-
Performance Appraisal

Module No. 3: FINANCIAL MANAGEMENT 10

Meaning-Definitions-Objectives-Profit maximization vs. Wealth maximization-Scope of Financial
management-Investment decisions- Financing decisions, Dividend decisions-Working capital
decisions
Module No. 4: PRODUCTION AND OPERATIONS MANAGEMENT 08
Meaning, Objectives and Functions -Plant Location -Plant Layout-Factors-Types- Production
Planning and Control-Inventory Management-Total Quality Management-Concept of Supply
Chain management

Module No. 5: INFORMATION SYSTEM 07

Introduction, Data Vs Information, Information system in an Organisation, Importance of
Information System in Decision making - Information system and sub systems

Skill Developments Activities:

1. List the sources of recruitment and draw a Selection process chart of an organisation
2. Draw a chart showing a Plant layout operations
3. List out the current trends in Marketing and Human Resource Management
4. List out the Factors Influencing Financing and Investment Decisions
Books Recommended:
1. Richard Pettiger. Introduction to Management, Palgrave Macmillan, New York
2. M.J.Mathew,Functional Management, RBSA Publishers, Jaipur.
3. Meenakshy Gupta . Principles of Management, PHI, New Delhi.
4. Koonts and Heinz Weihrich. Essentials of Management, Tata McGraw-Hill Publishing Co.Ltd. New
5. Modern Production Management Buffa Ekwood. S, and Rakesh K. Saren, John wiley and
Sonss., 2003
6. Operations Management K.N. Krishnaswamy
7. Management Information System – C.S.V Murthy
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