DAVANGERE UNIVERSITY SHIVA GANGOTHRI DAVANGERE BBM SYLLABUS ( CBCS) COMMENCING FROM 2016-2017 INSTITUTE OF MANAGEMENT STUDIES DAVANGERE UNIVERSITY DAVANGERE
DAVANGERE UNIVERSITY SHIVA GANGOTHRI
DAVANGERE
BBM SYLLABUS ( CBCS)
COMMENCING FROM 2016-2017
INSTITUTE OF MANAGEMENT STUDIES
DAVANGERE UNIVERSITY
DAVANGERE
1
1st
Sem.BBM/16-17
1.1 FUNDAMENTALS OF ACCOUNTING
OBJECTIVE
The objective of this subject is to acquaint students with the accounting concepts, tools,
methods and techniques influencing business organizations.
Unit 1: INTRODUCTION TO FINANCIAL ACCOUNTING 20 Hrs
Introduction - Meaning and Definition – Objectives, Limitations, Functions, Principles,
Concepts and Conventions of Accounting. List of Indian Accounting Standards.
Meaning - Process of Accounting - Kinds of Accounts - Rules – Transaction, Journal -
Ledger -Balancing of Accounts - Trial Balance – Problems there on.
Unit 2: SUBSIDIARY BOOKS 15 Hrs
Meaning - Significance - Types of Subsidiary Books - Cash Book (Simple Cash Book,
Double Column Cash Book, Three Column Cash Book and Petty Cash Book) and Journal
proper. Simple Problems.
Unit 3: BILLS OF EXCHANGE: 10 Hrs
Bill of exchange - Meaning, Characteristics, Parties to Bill of Exchange (Drawer,
Drawee, payee, Endorsee & Endorser - Noting & Protest - Discounting –
Endorsement-Renewals of Bills -Dishonor of Bills. Simple problems on Trade bills.
Unit 4: FINAL ACCOUNTS OF PROPRIETARY CONCERN 20 Hrs
Preparation of Trading , Profit& Loss Account and Balance Sheet for Sole Trading Concerns with
adjustments
Unit 5: DEPRECIATION : 15 Hrs
. Depreciation - Meaning, Causes, Depreciation V/s Fluctuations, Methods of Depreciation -
Problems on Straight line method, written down value method and Revaluation method
SKILL DEVELOPMENT
List out the accounting concepts and conventions.
List out any ten errors disclosed by trial balance
Collect the final accounts of a proprietary concern and present it in vertical form.
List out the Indian Accounting Standards.
Reference
1. Jawaharlal & Seema Srivastava: Financial Accounting, HPH
2. Saha, Fundamentals of Accounting, HPH
3. Dr. S.N. Maheswari, Financial Accounting, HPH
4. S Jayapandian: Financial Accounting from Zero,
5. Grewal and Gupta, Advanced Accounting, Sultan Chand.
6. S. P Jain and K. L. Narang ; Financial Accounting, Kalyani Publishers.
7. Soundra Rajan A & K. Venkataramana, Financial Accounting, SHB Publishers.
2
1st
Sem.BBM/16-17
1.2 PROCESS AND PRACTICE OF MANAGEMENT
Objective: To enable the students to understand the various aspects relating to
Principles of Management and Managerial Practice
Unit1. Management- Meaning and Definition - Levels, Nature, Scope of Management.
Evolution of Management thought-Taylor‟s Scientific Management-Fayol‟s theory-Elton
Mayo and Hawthorne experiments-Contribution of Peter F. Drucker-Management as a
profession. 20 Hrs
Unit2. Planning-Concept and Significance-planning process-types of plans-Different
approaches to planning-strategies, objectives and policies -Decision making Process and
forecasting techniques. 18 Hrs
Unit3. Organization: Types of organization structures- product, functional, matrix, project
and team -Merits and demerits. 12 Hrs
Unit4. Authority and responsibility-Delegation and Decentralization,
Departmentalization-span of Control-Chain of Command- line staff relationships, Coordination.
14Hrs
Unit 5 Managerial control-Need for control-steps in control-features of effective control system-controlling tools and techniques-Budgeting-MIS, Brief idea of Modern
Management Techniques-MBO, MBE, TQM, JIT & MIS. 16Hrs
SKILL DEVELOPMENT:
Identify some popular NGOs in the region and list out their objectives
Compare various features of forms of business ownership
Conducting Practical session on communication skill
List out the social responsibility of any 10 firms with their photographs
Prepare a organization chart of any joint stock company which you visited
Prepare a diagramof decision making in any one of the organizations.
References:
1. Essentials of Management - Koontz & O‟ Donnel
2. Principles of Management-Sherlekar and Sherlekar
3. Management- James A.F. Stoner, R. Edward Freeman & Daniel R. Gilbert, Jr
4. Management - Tasks and Responsibilities -Peter F. Drucker
5. Professional Management- Theo Haimann
6. Management - Richard Daft
1st
Sem.BBM/16-17 3
1.3 MANAGERIAL DECISION MAKING
Objective: To Provide fundamentals of Decision making by managers in economic scenario
And analyse and apply various concepts in practical business situations for business making.
Unit 1:
Managerial economics: Definition, nature and scope. Role and responsibilities of a managerial
economist. Relationship to economic theory, decision sciences, statistics, accounting and functional areas
of business. 16 Hrs
Unit 2.
Theory of the firm: objectives, alternative objectives, and value of the firm. Constraints to the
operation of the firm, limitations of the theory of the firm, the nature and functions of profits,
business sources of economic profits, theory and functions of profits. Economic forecasting. The
virtual corporation. Competition in the age of liberalization, privatization and globalization. ---18 Hrs
Unit . 3. Individual demand v. market demand. Elasticity: price elasticity of demand, and income
elasticity of demand. 14 Hrs
Unit 4. Production and cost analysis. Production function, ridge lines, expansion path. Law of
variable proportion. Types of costs. Short-run and long-run costs. 16 Hrs
Unit 5. Importance of prices. Pricing and profit analysis. Pricing under perfect competition,
monopoly, monopolistic competition and oligopoly. Different pricing strategies. Price discrimination.
16 Hrs
SKILL DEVELOPMENT :
Write down the Incremental principles with a numerical illustration.
Write a note on least square method and its application
Show the calculation of cost and revenue of business firm
Mention the method of Calculation of BEP -both in Units and Value
Write a statement how to analyse a cost plus price statement
Explain a system of Calculation of project profitability.
References:
1. Managerial economics- Gupta 2. Managerial Economics- concepts and cases- V L Mote, S Paul and G S Gupta.
3. Managerial Economics- M Craig Peterson and W C Luis
4. Managerial Economics- Mithani
5. Managerial Economics by Dominic Salvatore
6. Managerial Economics- Varshney & Maheshwari
7. Managerial Economics- Joel Dean
8. Managerial Economics- Dr.Prabhakara Shishila
1st
Sem.BBM/16-17 4
1.4 BUSINESS PERSPECTIVE
Objectives: To enable the students to understand the various aspects of relating to local and global business environment
Unit !: INTRODUCTION TO THE BUSINESS ORGANISATION Meaning of Business-Classification of Business Activities-Objectives of Modern Business-Qualities of Good Business Man. 18 Hrs
Unit 2: FORMS OF BUSINESS ORGANISATIONS
Sole Proprietorship-,Meaning –Characteristics –Advantages and Disadvantages-Partnership: Meaning-Characteristics –Advantages and Disadvantages-co-operative society-meaning-characteristics-advantages and disadvantages-joint Stock Company-meaning-features-merits and demerits. 16 Hrs
Unit 3: BUSINESS ENVIRONMENT Meaning and Importance-Dimensions of Business Environment-political, economic, social, legal, natural, and technological environment. 14 Hrs
Unit 4: BUSINESS COMBINATION
Introduction and Meaning of Business Combination-Trade Association and Chambers of Commerce-Meaning and objectives only. 16 Hrs
Unit 5: GOVERNMENT AND BUSINESS
Meaning and Importance , Impact of Government policy on business and industry with reference to liberalization, privatization and globalization, social responsibility , corporate governance.-
16 Hrs
SKILL DEVELOPMENT :
Write the qualities of good and successful businessman
Prepare a mock partnership deed
Prepare a Model Memorandum and Articles of Association of any joint Stock Company Write a Report on Impact of Globalization on Indian Business and Industry
State the impact of Technology on Indian Business
Reference: Dr. Aswathappa: Essentials of Business Environment
Francis Cherrunilam: Business Environment
Vivek Mittall: Business Environment
Dr. Ramchandra: Business Environment Raj Agarwal: Business Environment
2nd
Sem.BBM/16-17 5
2.1 FINANCIAL ACCOUNTING Objective: The course exposes the students to the accounting system adopted in different business and non business organizations.
Unit 1: Partnership Accounts--- Admission of a partner : Treatment of Good will . Sacrificing Ratio and new profit sharing ratio 16 Hrs
Unit 2: Partnership Accounts: Retirement of partner - Death of a partner -
Gaining Ratio 18 Hrs
Unit 3 : Dissolution of Partnership Firms- - Garner V/s Murry case 15 Hrs
Unit 4 : Royalty Accounts – Excluding sub-lease 15 Hrs
Unit 5: Accounting of Non Trading Organisations: 16 Hrs
SKILL DEVELOPMENT
Draft Partnership Deed
Calculation of Sacrificing Ratios, Gaining Ratios, and New Ratios
Preparation of Executors Account with imaginary figures Draft Royalty Agreement
Visit Non Trading Concerns and collect final accounts prepared by them
REFERENCE
M B Kadkol- Financial Accounting
S P Iyengar - Advanced Accounting Jain and Narang- Financial Accounting
Aralanandam-- Financial Accounting.
2nd Sem.BBM/16-17 6
2.2 . LAW AND PRACTICE OF BANKING
Objective: To enable the students to understand the Law of Banking Operations and practical functioning of the Banks
Unit1. Banking-meaning and definition - role of banks-types of banks - banking structure - unit and branch banking. 15Hrs
Unit2. Commercial banks-functions including modern services and Hi-tech banking -Internet banking, mobile banking, ATM, Debit card and credit card. 20Hrs
Unit3. Central banking-evolution of central bank-functions of central bank monetary policy, credit control methods. 14Hrs
Unit4. Banker and customer-relationship-debtor creditor-relationship-general precautions for opening account. Special type of account-minor, joint accounts, partnership firm. Joint Stock Company. 16 Hrs
Unit5. Paying banker-precautions before honoring a cheque-dishonor of a cheque statutory protection to paying banker. Duties of a Paying Banker. Collecting banker-banker as a holder for value. Banker as an agent. Statutory protection-duties of a collecting banker. 15Hrs
SKILL DEVELOPMENT:
Collecting the following forms and fill the blanks with necessary information: Bank Account
Opening Form, Pay-in-slip, withdrawal slip,
Write a proforma of a cheque and show different types of crossing
Collect loan application form from the bank and fill the blanks with suitable information
Visit nearest ATM and report the procedure for using the debit/credit cards for withdrawal of
money
Visit any nationalized bank in the region and collect the details about the bank instruments,
cheques, DDs, Letter of Credit, Debit Card and Credit card
Case study: Davidson v/s Barclay”s Bank, Sunderland v/s Barclay”s Bank, Clayton”s case and
Skyrings v/s Greenwood.
References
Law and Practice of Banking - K.C.Shekar
Banking in India - Pai Panandikar
Theory of banking - Varshney and Maheshwary
Law and Practice of banking - Reddy and Appannaiah
Law and Practice of banking - Baligar
2nd Sem.BBM/16-17 7
2.3 . MATHEMATICS FOR BUSINESS
OBJECTIVE
To provide basic knowledge of quantitative methods and their application to commercial
situations and for decision making in business.
Unit 1: NUMBER SYSTEM 10 Hrs
Introduction - Natural Numbers - Even Numbers - Odd Numbers - Integers - Prime Numbers - Rational &
Irrational numbers, Real Numbers, HCF & LCM . Problems there on. .
Unit 2: COMMERCIAL ARITHMETIC 12 Hrs
Problems on Commercial Arithmetic - Simple Interest, Compound Interest and Bills discounting .
Unit 3: THEORY OF EQUATIONS 18Hrs
Introduction - Meaning - Types of Equations - Simple, Linear and Simultaneous Equations
(only two variables) Eliminations and Substitution Method only. Quadratic Equation -
Factorization and Formula Method (ax² + bx + c = 0 formula only). Problems on Commercial
Application.
Unit 4: PROGRESSIONS 20 Hrs
Introduction - Arithmetic Progression - Finding the „nth term of an AP and Sum to nth term of
AP. Insertion of Arithmetic Means in given terms of AP and representation of 3 terms of AP.
Geometric Progression -Finding nth term of GP - Sum to „n‟th Term of GP - Insertion of
Geometric Means in given Geometric Progression and also representation of 3 terms of GP.
Unit 5: MENSURATION OF SOLIDS AND VOLUMES 20 Hrs
Square, rectangle, triangle, circle, parallelogram: Volumes and surfaces of the cube, cylinders, cone and pyramids, prisms. Application of principles to solve the issues of commerce and business
SKILL DEVELOPMENT
Visit a nearby Bank branch and collect information relating to calculation of Interest on different types of deposits. Apply AP and GP methods to find the growth rate of food grains and population of the country.
Write a Bill of Exchange and show how it will be discounted and find the date of discounting with different rates of discounting. Frame a simultaneous equation to a problem of your daily business and find the solution.
Give examples of solids and volumes formulae applicable to solve the problems of commercial in nature
Reference
Business Mathematics- Dorairaj.SN Quantitative Techniques-Dr. B H Suresh
Business Mathematics- Padmalochan Hazarika
Quantitative Methods-R Veerachamy
Business Mathematics- Sanchethi Agarwal
2nd Sem.BBM/16-17 8
2.4 . MARKETING MANAGEMENT
OBJECTIVE
The objective is to enable students to understand the concept of marketing and its
applications and the recent trends in Marketing.
Unit-:1. The nature & Scope of Marketing: Definition, Marketing, Markets and Marketing
Managements-Marketing Philosophies - Importance - Functions of Marketing Management.
16Hrs
Unit-2. Marketing Environment: Micro-Environment and Macro Environment-Business Markets.- 14 Hrs
Unit-3. Marketing Mix Strategy: Elements of Marketing mix strategy - A company‟s marketing program
-Marketing Planning - Implementation and analysis. 18 Hrs
Unit-4. Understanding the Customer behavior: Factors affecting consumer behavior -
Economic Model, Social Model, Psychological Model, learning, Motivation, attitude &
Personality. 20Hrs
Unit-5. Market Segmentation: Basics for Market Segmentation - Evaluating and selecting
target market strategy -Marketing Strategy -segmentation, target market, positioning. -12 Hr
SKILL DEVELOPMENT
the product of your choice and describe in which stage of the product life cycle it is positioned.
umer Behaviour for a product of our choice. r a product.
Reference
1. P N Reddy & Appanniah, Marketing Management, HPH.
2. Kuranakaran, Marketing Management, Himalaya Publishers. 3. Rekha & Vibha, Marketing Management, VBH.
4. Philip Kotler, Marketing Management, Prentice Hall.
5. Bose Biplab, Marketing Management, Himalaya Publishers.
6. J.C. Gandhi, Marketing Management, Tata McGraw Hill.
7. Ramesh & Jayanti Prasad: Marketing Management, I.K. International
8. William J. Stanton, Michael J.Etzel, Bruce JWalker, Fundamentals of Marketing,
McGrawHill Education.
9. Sontakki, Marketing Management, Kalyani Publishers.
10. K. Venkataramana, Marketing Management, SHBP.
3rd Sem.BBM/16-17 9
3.1 . HUMAN RESOURCE MANAGEMENT
Objective: To expose students to the various aspects of Human Resources Development
Strategies for better management of people in organizations
Unit 1 : Meaning and Introduction of Human Resource Management –objectives and
importance of HRM-Functions of HRM-Managerial Functions-operative functions-nature
and scope of HRM - HR Manager: Role, qualification and qualities. 18 Hrs
Unit 2. Manpower planning process, job Analysis, job Description, job specification, succession planning and career planning. 16 Hrs
Unit 3 : Recruitment and Selection - Sources of recruitment, selection process, methods of selection, types of tests and interviews. 14 Hrs
Unit 4. Training and Development- Identification of Training Needs, Training & Development Methods, Management Development, Training evaluation and training effectiveness. 16 Hrs
Unit5:. Performance appraisal and Compensation - Methods of Appraisal, Potential appraisal, Job evaluation Methods. Objectives of Compensation, factors influencing compensation and Incentive Methods. 16 Hrs
SKILL DEVELOPMENT
Collect an advertisement copy for the post of business executive
Collect various advertisements from the news papers for different managerial posts.
Collect the information about various new recruitment sources of an organization.
Prepare a chart for job description and job specification.
Conduct and IQ and EQ tests and record them
Conduct Group Discussion in Class room.
Conduct a mock interview in the class room. References:
1. Human Resource Management- -T.V. Rao
2. Human Resource Management- -V.S.P. Rao
3. Human Resource Management- Gary Dessler
4. Human Resource Management- K.S. Ashwathappa
5. Human Resource Management- Micheal Armstrong
3rd Sem.BBM/16-17 10
3.2 CORPORATE ACCOUNTING
Objective: To enable students to understand the procedure of preparing the accounts of corporate
enterprises with the help of principles and regulations governing the same.
Unit 1. Joint Stock Companies- Meaning- Definition-Essential features of Shares , Debentures
and Rights Issue . 10 Hrs
Unit 2. Issues of Shares and Debentures (excluding underwriting of shares and debentures) -
At par, at a Premium and at a discount. Forfeiture and Re-issue of forfeited shares. Issue of
Bonus shares -problems there on. 18 Hrs
Unit 3. Redemption of preference shares - conditions and problems. Methods of Redemption of debentures (Theory only). 14 Hrs
Unit 4. Financial Statements of Joint Stock Companies - Manufacturing and Trading Companies -
Preparation of Financial Statements as per new regulations (in vertical format). 24 Hrs
Unit 5. Liquidation of Companies - Preparation of Liquidators final statement of Account. -14 Hrs
SKILL DEVELOPMENT
Collect share and debenture application form and fill them
Collect financial statements of a company
Calculate value of share from company balance sheet
Collect financial statements of banking company and and limited compajy anc compare them.
Prepare a liquidator‟s final statement of account.
References:
1. Advanced Accountancy
2. Advanced Accountancy
3. Advanced Accountancy
4. Advanced Accountancy
5. Advanced Accountancy
- R.L. Gupta
- S.N. Maheshwari
3rd Sem.BBM/16-17 11
3.3 COMPUTER APPLICATIONS IN BUSINESS
Objective: The objective of the study to make the students to understand the basic concept of Computer
fundamental aspects and application in business accounts .
Unit 1. Introduction to computer, uses of computers in business- overview of technology and organisation-Computer hardware-types, parts and their functions; Software: system software and application software. 15 Hrs Unit 2. Office productivity tools-word processing -electronic spreadsheets- business project management and presentation tools. Familiarization with access, PowerPoint , excel . 12 Hrs Unit 3. Data Processing-Techniques of data processing: online, batch mode, real time-processing software tools -. 8 Hrs
Unit 4 : Introduction- Purpose of Database Systems, Views of data, Data Models, Database language . Transaction Management, Storage Management, Database Administrator, Database Users, Overall System Structure, Different types of Database Systems . 20 Hrs
Unit 5: Introduction to Tally, Opening new company, Safety of Accounts or
Password, Characteristics, Making Ledger Accounts, writing voucher, voucher
entry, making different types of voucher, correcting sundry debtors and sundry
creditors accounts, preparation of Trail Balance, Accounts books, Cash Book,
Bank Books, Ledger Accounts, Group Summary, Sales Register and Purchase
Register, Journal Register, Statement of Accounts, & Balance Sheet. 25 Hrs
SKILL DEVELOPMENT
Practicals.
Reference
1. James Obrein, Management Information Systems, Tata McGraw Hill
2. M. Suman _ Computer Application Business
3. R.G. Saha - Computer Application Business
4. Amrutha Gowri & Soundrarajana A, Computer Application Business, SHBP>
5. Manjunath, GunduRao - Computer Business Applications, HPH.
6. Sudaimuthu& Anthony: Computer Applications in Business, HPH.
7. S. Perekar, Anindita Hazra; Computer Application in Business
8. Srivatasava : Enterprise Resource Planning I.K. International
9. S Sadagopan, Enterprise resource planning (ERP), Tata McGraw Hill
10. S.P. Rajagopal, Computer Application in Business
11. C.S.V.Murthy: Management Information, HPH
3rd Sem.BBM/16-17 12
3.4. PRINCIPLES OF COST ACCOUNTING
Objective: To enable the students to understand and appreciate the fundamentals of cost
accounting and elements of cost.
Unit 1. Cost Accounting: Meaning, Definition, Objectives, Advantages & limitations of Cost
Accounting -Differences between Cost Accounting & Financial Accounting - Cost Centre and Cost
Unit -Elements of Cost - Cost Classifications . 18 Hrs
Unit 2. Materials: Procurement Procedure, Stores Procedures - Bin Card and Stores ledger. Inventory
Control - Stock levels. Methods of Pricing Materials Issues - Problems on FIFO & LIFO Methods. ---16 Hrs
Unit 3. Labour : Time-keeping and Time-booking - Methods of remunerating labour - Time Rate -
Piece Rate - Treatment of Idle Time & Overtime - Methods of Incentive Plans - Halsey and Rowan Plan.
Problems- 18 Hrs
Unit 4. Overheads: Meaning, Classifications, Allocation - Apportionment and Absorption of Overheads -
Problems on Primary Distribution of Overheads and Machine Hour Rate- ( Single Machine only) Concept
of Activity Based Costing. –Problems 16 Hrs
Unit 5. Preparation of Cost Sheet and Cost Estimations. Problems 12 Hrs
SKILL DEVELOPMENT
Classification of costs incurred in the making of a product
Identification of elements of cost in services sector
Cost estimation for the making of a proposed product
Documentation relating to materials handling in a company
Collect data and prepare contract account.
References:
1. Cost Accountancy - Agarwal
2. Cost Accountancy - S.N. Maheshwari
3. Cost Accountancy - Nigam and Sharma 4. Accounting Principles - Anthony and Reece
5. Cost and Management Accounting - Duncan Williamson
4th Sem.BBM/16-17 13
4.1. PRINCIPLES AND PRACTICE OF AUDITING
Objective: To enable the students to understand the advanced accounting aspects and the different dimensions of auditing of corporate accounts.
Unit 1 : Introduction. Objectives of Auditing-Distinction between Auditing and Accounting-Types of Audit-Statutory Audit-Periodical audit-Continuous Audit-Preparation of Audit- Audit Program me- Audit Note-Audit working papers. 20 Hrs
Unit 2:Internal Check and Vouching.
Internal Check as regards to : cash purchase, cash sales, wages and stock-Duties of an Auditor-Meaning –Definitions and Importance of vouching-vouching of cash book-credit purchases and credit sales. 16 Hrs
Unit 3: Verification and Valuation of Assets and Liabilities
Meaning and Definition of Verification- Methods of Valuation-Distinction between valuation and verification-General Principles of classification of Assets-Verification and Valuation of Land and Building-Plant and Machinery- Investment and Goodwill. 18 Hrs
Unit 4: Audit of Different Organizations:
Audit of Banks, Insurance Companies, Educational Institutions, Joint Stock Companies- Manufacturing Companies-Preparation of Audit Report. 14 Hrs
Unit 5: Auditing and Assurance Standards: An Overview Standard Setting Process-Role of Internal Auditing and Assurance Standards Board- Auditing and Assurance Standards Board of India- Statements on Standard Auditing Practices (SAP). 12 Hrs
SKILL DEVELOPMENT
Collect the information about types of audit conducted in different organizations
Formulating an internal check system for cash sales
Verification of as assumed fixed assets and its valuation. Preparation of qualified and clean audit report of a educational institution
Collect audit reports of Banks and Insurance companies.
Reference:
1. Tandon.B.N-Principles of Auditing 2. Sharma .T.R- Auditing Principles and problems 3. Gupta Karnal- Contemporary Auditing
4th Sem.BBM/16-17 14
4.2. METHODS AND TECHNIQUES OF COST ACCOUNTING
Objective: To enable the students to understand the Methods of Costing , Systems and Techniques of Cost
Accounting
Unit 1: Job Costing and Batch Costing:
Meaning ,Features, difference between Job Costing and Batch Costing., Preparation of Job Cost Sheet and Batch Cost Sheet. 12 Hrs
Unit 2: Contract Costing: Meaning ,Features, Treatment of Certain Important Costs-Contract Price-Work Certified- Work Uncertified- Retention Money- Profit on Incomplete Contracts- Preparation of Contract Accounts and Balance Sheet. 18 Hrs
Unit 3: Process Costing:
Meaning, Features, Treatment of Waste , Scrap, Normal Loss, Abnormal Loss, and Abnormal Gain, Preparation of Process Accounts, Problems ( Excluding Joint Products and By-Products and Equivalent Production. 16 Hrs
Unit 4 Operating Costing:
Meaning, Classification of Operating Costs, Problems on Preparation of Operating Cost Sheet (only Transport Undertakings ) 14 Hrs
Unit 5 : Marginal Costing:
Meaning Definition, Merits and Limitations, Marginal Cost Equations, P/V Ratio, Break-Even Analysis, Computation of BEP, Cost –Volume- Profit Relationship and Problems there on. 20 Hrs
SKILL DEVELOPMENT:
Give examples of different Industries which come under each method of costing.
Explain different cost units with examples.
List out the various Manufacturing Industries in the Region Write a note on: Bin Card, Stores Ledger, Material Requisition, Purchase Requisition.
Visit a Manufacturing Undertaking and write a report on the following:
*Material Issue Procedure,
*Wage Payment Prodedure *Employee Time Record Method.
Reference:
Arora M.N: Cost Accounting
Iyengar S.P: Cost Accounting
Jain and Narang: Cost Accounting
Jawahar: Cost Accounting Madegowda.J: Advanced Cost Accounting
Nigam and Sharma : Cost Accounting
Prasad N K: Cost Accounting.
4th Sem.BBM/16-17 15
4.3. e -BUSINESS
OBJECTIVE:
The objective is to expose the students to electronic modes of commercial operations.
Unit 1 : Introduction, E-Commerce - definition, History of E-commerce, types
of E-Commerce B to B etc. Comparison of traditional commerce and e-commerce.
E-Commerce business models - major B to B, B to C model, Consumer-to-Consumer
(C2C), Consumer-to-Business (C2B) model, Peer to-Peer (P2P) model-emerging
trends. Advantages/ Disadvantages of e-commerce. 20Hrs
Unit 2 : Security threats - An area view - implementing E-commerce security – encryption
- Decryption, Protecting client computers E-Commerce Communication channels and web
servers Encryption, SSL protocol, Firewalls, Cryptography methods, VPNs, protecting, networks, policies and procedures. 16 Hrs
Unit 3 : E-payment systems - An overview. B to C payments, B to B payments. Types of E- payment system - Credit card payment, debit cards, accumulating balance, online stored value payment systems, digital cash, digital (electronic) wallets, agile wallet, smart cards and digital cheques. Secure Electronic Transaction (SET) protocol. 18Hrs
Unit 4 : E-Commerce and marketing B to B and B to C marketing and branding strategies. Web transaction logs, cookies, shopping cart database, DBMS, SQL, data mining, CRM (Customer Relationship Management) system - permission marketing, affiliate marketing, viral marketing. 16 Hrs
Unit 5 : Legal Aspects of E-Business, Internet frauds - Cyber Laws. IT Act 2000 salient features. 10 Hrs
SKILL DEVELOPMENT
Reference 1. Marriappa M - E- Commerce,
2. M. Suman - E - Commerce & Accounting
3. Kalakota Ravi and A. B. Whinston : “Frontiers of Electronic Commerce”, Addison
4. Agarwala K.N and Deeksha Ararwala: “Business on the Net - Whats and Hows of E-Commerce”
5. Agarwala and Ararwala : “Business on the Net - Bridge to the online store front,”
6. Murthy CSV: “E. Commerce” Himalaya Publishing House Pvt.Ltd.
7. P. Diwan, S. Sharma; “E-Commerce”, Excel Books
8. JanalD.S :“Online Marketing Hand book.” Van Nostrand Reinhold Network
9. Minoli and Minol, “Web Commerce Technology Handbook”, TMH New Delhi.
4
th Sem.BBM/16-17 16
4.4. PRODUCTION AND OPERATIONS MANAGEMENT
OBJECTIVE
The objective of the subject is to make the students understand the concepts of
production and operations management of an industrial undertaking and the benefits of
automation.
Unit 1: INTRODUCTION TO PRODUCTION AND OPERATIONS
MANAGEMENT 12Hrs
Introduction - Meaning & Definition - Classification - Objectives and Scope of
Production and operation Management -Automation: Introduction - Meaning and
Definition - Need - Types - Advantages and Disadvantages.
Unit 2: PLANT LOCATION AND LAYOUT 18 Hrs
Introduction - Meaning & Definition - Factors affecting location, theory and
practices, cost factor in location - Plant layout principles - space requirement- Different
types of facilities, Organization of physical facilities - building, sanitation, lighting, air
conditioning and safety.
Unit 3: MATERIALS MANAGEMENT 18Hrs
Introduction - Meaning & Definition - Purchasing, Selection of Suppliers,
Inventory Management, Material Handling Principles and Practices, Economic
Consideration, Criteria for Selection of Materials Handling Equipment, Standardization,
Codification, Simplification, Inventory Control,
Unit 4: PRODUCTION PLANNING AND QUALITY CONTROL 20Hrs
Objectives and Concepts, capacity planning, corresponding production planning,
controlling, scheduling routing - Quality Control - Statistical Quality Control, Quality
Management, Control charts and operating characteristic curves, acceptance sampling
procedures, Quality Circle, Meaning of ISO and TQM. Productivity - factors
influencing productivity - Concept of Standard Time, Method study, Time and
Motion Study, Charts and Diagrams, Work Measurements
Unit 5: MAINTENANCE AND WASTE MANAGEMENT 12Hrs
Introduction - Meaning - Objectives - Types of maintenance, Break down, spares
planning and control, preventive routine, relative advantages, maintenance
scheduling, equipment reliability and modern scientific maintenance methods - Waste
Management - Scrap and surplus disposal, salvage and recovery.
SKILL DEVELOPMENT
1. Visit any industry and list out the stages of PPC with as many details as possible.
2. List out the Functions of Materials management in an organization
3. Describe the Functions of Quality Circles in an industry
4. Draw a ISO specification chart
5. Visit a company and List out Environmental issues.
6. Visit a company and draw a chart on Plant layout.
17
Reference
1. Ashwathappa. K & Sridhar Bhatt : Production & Operations Management, HPH.
2. Gondhalekar&Salunkhe : Productivity Techniques, HPH.
3. SN Chary, Production & Operations Management, McGraw Hill.
4. U. Kachru, Production & Operations Management, Excel Books.
5. Alan Muhlemann, John Oaclank and Keith Lockyn, Production & Operations Management, PHI.
6. K KAhuja, Production Management, CBS Publishers.
7. S.A. Chunawalla& Patel: Production & Operations Management, HPH.
8. Everett E Adam Jr., and Ronald J Ebert, Production & Operations Management, Sage Publishers.
9. Dr. L. N. Agarwal and Dr. K.C. Jain, Production Management
10. Thomas E. Morton, Production Operations Management, South Western College.
11. K. Venkataramana, Production Operations Management, SHBP.
12. Sridhara Bhatt - Production & Operation Management, HPH.
13. Ghousia Khaloon - Production & Operation Management, VBH.
Davangere University - BBM Syllabus ( CBCS ) 2016-2017 Question Paper Pattern
Section A
Answer any five out of 7 Questions . each carry 2 marks. 2*5=10
Section B
Answer any three out of 5 Questions . each carry 5 marks. 5*3=15
Section C
Answer any 4 out of 6 Questions . each carry 10 marks. 10*4=40
Section D
Answer any One out of Two Questions . carry 15 marks. 15*1=15
•
Sixth Semester Skill Development Paper-II Hours:32
Objective: To make them to equip different skills required for their career.
Unit-I. Defining Communication-Special features of communication, Communication processimportance of Communication-Barriers to communication-Tips for effectivecommunication-Tips for powerful presentation-Art of public speaking- public speaking
tips.
Unit-2. Carrer planning-Benefits of career planning-Guidelines for choosing career-Mythsabout choosing a career- Tips for successful career planning-Things one shouldKnow while starting career and during his career.
Unit-3. Preparing CY/Resume-Introduction-Meaning-Difference among Bio-data, CY andResume-The purpose, facts, tips of writing Blo-data, CY and Resume. Tips to write
cover letter.
Unit-4. Interview Skills -Introduction- Types of Interview- Types of questions askedTelephonic Interview-Dress code -Tips to make good impression in an interviewHow to search for Job effectively.
Unit-S. Time Management- Importance of time Management: Steps for time ManagementFeatures of time-Secrets of time Management-Tips for effective time Management.Stress Management- effects of stress-kinds of stress-stress Management tips.
Reference books:
I. Soft Skills- Dr. K .ALEX S. Chand & Co., Ltd.,Ram Nagar, New Delhi-I 10055.Dr. R.C. Bhatia. Ane Books Pvt. Ltd.,Ansari Road, New Delhi-l l0002, India, Daryaganj.John. Z Sonmez,dreamtech Press, 19-A, Ansaari Road,Daryaganj, New Delhi-II 0002.
2. PersonalityDevelopment
3. Soft Skills
~~,~~-'ef\"t;_;"J2tl~j)r;me:.fre~i1~~~~rJ~;ffi((')OLt)
"gJot1..l/?Ie.~~.tJ'o!'::jO)f~d~ 5770()~,
power Point Presentation of Your College Profile.Simple VB programs to find Area of a Circle, Circumference of a Circle. Area of a
etc.Program like Simple Interest, Compound Interest and Future Annuity.
SusihllallJll{lan,Taxmann's.Satpati and Dhar, Principles of E-Commerce, Dishari Prakashani.
1ID"<1".uwwuandS. Anthony Raj, Computer Applications in Business, HPHK.B.Manjunatha and Dr. T. Jayanna, Visual Basic and SQL, HPH
(
c .i.:.. . '.:,: .;
chelor of BusinessManagement (BBM ) CBCS:2016-175 Hours of per Week
Code: Elective: 6.4 Computer-Z
INTERNET, POWER POINT AND VISUAL BASICObjectives: To make the students to understand the concept of Internet.powerpoint
basic.
ia2o~~:Combination of Class-roomLectures, Practice in the ComputerLaboratoryand
l:INTRODUCTIONTO INTERNET: 8 Hoursand brief history of Internet.Meaning of Intranet and Extranet, E-Mail,Meaning
Features of Networking, LAN,WAc'i, MAN, WWW, Advantages and DisadvaotagesofDifference betweenInternetaod Intranet.
6 Hoursoduction, Meaning of power point, uses, creating a presentation slide. design templatesblank presentation, working with the text in a slide, changing font, font size, bold.
tool bar buttons.
>uu,,,,-.):INTRODUCTION TO VISUAL BASIC: 16Hourshdamentals of VisualBasic, Drawingswith Visual Basic, Manipulating, ColorsaodPixels
Visual Basic Multiple Document Interface, Constants, Operator, Conditionaltements, Command Buttons,Labels,Text Box, Image, Shapes, Properties,etc.
10HoursLooping Procedures, For Statement,·While Statement, Functions and Data:Base
gramming with Visual Basic.
le-S: VB PROGRAMS: 10HoursBasic Programs: Addition,Modification and Deletion of Records, SingleDocumentCreation of DialogueBoxes.
30 Hoursiimole Visual Basic Programs like Simple and Compound Interest, Future Annuity,
Biggest.and Sipallest,amongNumbers. '.programs like GenerateMultiplicationTable, Factorial, Fibonnacci numbers.Prograrris like GenerateNaturalNumbers, Even arid Qdd Numbers, etc.Programs like C~pditiol)alMarksCard, Employee Salary, CommissionPayable,etc.
I:'
,.
Skill Development Activities;
1. list out the variousmutual fund companies in the country2. Visitlocal stockbrokerage office and collect the date of
assessment of the stock prices in the share market.3. VisitlocalAgriculturalproduce trading Market and write the
procedure in trading the commodities.
SAPM-punithavathy pandian -vikas publicationsSAPM- Shashi k gupta & rosyjoshi- kalyani publishersSAPM- prasanna Chandra- McgrawhillSAPM- sudhindra bhatt - excelbooks
chelor of Business Management (BBM ) CBCS:2016-17
5 Hours of per Week
Code: Elective: 6.3 FinancialManagement-2
PORTFOLIO MANAGEMENTobjective: is to acquaint the students with the basics of port folio management
~eclag:og:y: a combination of lectures, case analysis, assignments and presentations,group discussions,field work
Port folio Construction: 10 Hours
,approaches in portfolio construction - traditional approach: analysis ofstralnts , determination of objectives, selection of port folio, diversification
: Portfolio Approaches: 16 Hours
ocern approach of portfolio construction: Markowitz model, simple diversification,Markowitz efficient frontier, Sharps optimal portfolio - problems there on
3 : Portfolio Risk Return Analysis: 16 Hours
theory - assumptions, capital market line ,security market line,problems Arbitrage pricing theory - problems there on
Portfolio Evaluation: 18 Hours
COV""lUlaI fund, features, Sharps performance index, Treynors performance index,Jensons performance index- problems there on
Commodity and Derivative Markets: 12 Hours
and futures - Meaning, nature, distinctions
6 : Orientation of skills: 8 Hours
1. Case study':'" mutual fund companies.2. Illustrate the various approaches to portfolio construction
I.Write A Detailed Notes N Respect Of Designing And Sustaining Of BrandStrategies From The Following .
A. Brand HierarchyB. Branding Strategy
C. Brand Extension And Brand TransferD. Managing Brand Over TIme,
•
Skill Development Activities:
1. List out A Few Celebrity Brand Endorsement and the Appropriateness of Using Them.2. Draw A Chart Showing The Brand Environment.3. List out A Few Recent News and Trend about Brands.4. List out some of the Methods of Brand Valuation.S. List out the few brands. and the adjectives attached to their ads.
Bachelor of Business Management (BBM ) CBCS: 2016-17
5 Hours of per Week
Marketing Management-2
PRODUCT AND BRAND MANAGEMENTProduct Management: 12 Hours
To Product Concept, Meaning Of Product- Product Personality, Types OfProduct Line,And Product Mix-Objectives Of Product Planning.
18 Hours
uct Attractiveness, Factors, Influencing The Selling Of The Product-Changes AffectingManagement-Developing Product Strategy. Setting Objectives And Alternatives,.Strategy Over The Life Cycle, Customer Analysis,Competitor Analysis, Design Of
nufacture, New Product Development-Product Differentiation And Positioning StrategiesOf New Product
-3: Market Potential And Sales Forecasting: 16 Hours
Forecasting, Qualities Of A Good Salesman, Recruitment Of Salesmen In TheProduct, KnOWledge Planned Selling, CUstomerPsychology Buying Motives Of
vustomer, Effective Speaking-Consumer ProductVs. Industrial Products, Planning For"ve'mpnr In International Market.
·4: Brand Management: 14 Hours
Of Brand- BrandDevelopment, Product vs. Brands,Goods And Services, Retailer~iSl:'ib'ut()rPeopleAnd Organization, Brand ChallengesAnd Opportunities. The Brand,LclnCl'nl. Identifies, And Image.
Brand Building: 12 Hours
Knowledge, BrandPortfolios And Market Segmentation-Steps Of Brand Building~And EstablishingBrand POSitioning, And DefiningAnd Establishing Brand Values.
,6: Skill Orientatiofl: 8 Hours
Module 6: Orientation of Skills 8 Hours
1. Identify and Record the present Trends in HRD2. Collection of information of new sourcesof Recruitment
3.ldentify and Record the present Trends in HRD
~-,
Skill Development Activities:
1 Visit and Identify Programe conducted by any local industry as part ofTQM.
2 Record the data of different types of sourcesof Recruitment.3 Collect an advertisement Copy of job vacancyand fill it4 Critically evaluate the role played by the HRManagers of two
Organisations.
Books for Reference:
Human ResourceManagement by PSubbaRaoHuman ResourceManagement by ShashiKGupta and Rosy GuptaHuman ResourceManagement by I M Prasad.Human ResourceDevelopment by SharmaHuman ResourceDevelopment - by Rao and VarmaStrategic HumanResource Management by Rajesh Viswanath
I
Bachelor of BusinessManagement (BBM ) CBCS:2016-17.VI-SEMESTER
5 Hours of per Weekcourse Code: Elective- 6.1 Human ResourceManagement -2
STRATEGIC HUMAN RESOURCE MANAGEMENT
..Course Objectives: TheObjectiveasthe Course is to exposethestudents tovarious aspectsat HumanResourceDevelopment Strategiesfor better
.Management of Peoplein Organisation.
PedalgcIID':Combinedwith Classroom lecture,Seminors, GroupDiscussionand CaseStudies.
Module-I: Strategic Human Resource Management: An overviewIntr-oduction, meaning , definition , Process / Stages,Challenges Roles.raditional HR Vs. Strategic HR, Human ResourceForecasting:
uction, Human ResourceForecast, Strategic Issuesin Forecasting inuman Resource Supply- Techniquesfor forecasting -Demand for Human
20 Hours
le-2: Strategic Acquisition of Human Resource-Introduction-Strategic
StrategicSelection -Methods, StrategicStaffing _
16 Hours
~1··M,oduh~-3:Strategic Implications-Training and Development-Introduction,klNpprl, Issues, Useof TechnologyinTraining, Future of InternetBasedTraining
12 Hours
Performance. AppraisaL. Introduction -Objectives- Appraisalof Performance Appraisal-Pitfalls-Factors affecting
nce Appraisal- U~esofPerformance Appraisal. 12Hours
HIII1Clldu'e-5:Performance Managementand. Evaluation: Introduction-Strategict
ensions of Performance Appraisal- Coaching and Counselling-Stepsinunselling-Moving to PerformanceAppraisal to PerformanceManagement.
12Hours
Skill Development Activities: .I) Visit a Women and a Rural Entrepreneur in your area and collect informationregarding the motivating factorsfor starting the enterprise.
2) Visit five small scale units in your area and collect the details regardingthe nature ofbusiness, capital investment,number of employees, and rawmaterialsused.
3) Visit the District Industrial Centre and list out the schemes of Government ofKarnataka for Rural andWomenEntrepreneurs,
4) Visit a nearby Bank and collect details regarding the loan facilitiesprovided by theBank to promote Rural andWomenEntrepreneurship.
5) List the different agenciespromotingEntrepreneurship in India
Recommended Books for Reference:
1) Peter Drucker. Innovation and Entrepreneurship, TMH Publications.2) Gorden E. and K. Natarajan,Entrepreneurship Development, HimalayaPublishing
House.
3) Gupta and Srinivasan, Entrepreneurship Development in India, Sultan Chan andSons.
4) Dr.Vasanth Desai, Small Scale Industries and Entrepreneurship, HimalayaPublishing House.
5) C.S.V.Murthy, Small Scale Industries and Entrepreneurship Development,Himalaya PublishingHouse.
6) Dr.G.T.Govindapp~ Rural Entrepreneurship. Chethana BookHouse.7) S. S. Khanka, Entrepreneurial Development, Sultan Chand and Sons.8) BaligerG. B., EntrepreneurshipDevelopmentand Small ScaleIndustries9) Arora and Arora, Entrepreneurship Development, Kalyani Publishers.
- "
Bachelor of Business Management (BBM ) CBCS:2016-17VI-SEMESTER
5 Hours of per Week
CourseCode; Core:6.5 ENTREPRENEURSHIP DEVELOPMENTObjectives: To enable the students to understand the theoretical and practicalaspects ofentrepreneurship.
Pedagogy:Combination of class room teaching, case study analysis, group discussionandfieldwork.
Module-I: Entrepreneur and Entrepreneurship:(12Hours)
MeaningandDefinition of Entrepreneur, Entrepreneurship,Characteristics of Entrepreneurs,Types of Entrepreneurs. factors motivating to entrepreneurs, Role of EntrepreneurshipinEconomic Development, Intrapreneurship, Entrepreneurs Vs Intrapreneur. Manager VsEntrepreneur.
Module-2:Rural and Women Entrepreneurship: (16Hours)Rural Entrepreneurs - Definition, Importance, risks facedby Rural Entrepreneurs,Strategiesfor Development of Rural Entrepreneurship. WomenEntrepreneurs- meaning, Definition,Factorsinfluencing Women Entrepreneurs, ProblemsofWomenEntrepreneursandRemedialMeasures, Development of Women Entrepreneurship, Institutional Support to WomenEntrepreneurs.
Module-3:Entrepreneurial Development Programmes:(14Hours)
Meaningand Definition of Entrepreneurial DevelopmentProgrammes, Objectives.Need lorTraining .and Development; Phases of Entrepreneurial Development Programmes,Institutionalsupport system to entrepreneurs.
Module-4:Project Identification and Formulation:(14Hours)
Meaningof Project Report, Classification of project reports and its Significance,ProjectIdentification,Project Formulation- stages of formulating a project, General Format of aProjectReportand its contents.
Module-~ Micro, Sm~1I and Medium E.nterpr~~s: (16Hours]Classification of Industries, Definitions of Micro, Small and Medium EnterPrises,Characteri.sticsof MSMEs, Role of MSMEs in the Economic Development, ProblemsofMSMEs,Sickness in Small Industries -Meaning, Symptoms,Causes and Remedies,RoleofGovernmentin:Promoting MSMEs.
Module-6:Orientation of Skills: (8Hours)a) Preparea project report to relating to anyMSMEs.b) List the differeni Entrepreneurship DevelopmentProgrammes organised byDIe and
discuss·thcirsignificance.
~--------------~~,Module 6:ORIENTATION OF SKILLS 08 HoursI Draft an agreement on behalf of an MNC to purchase raw materials indicating thereinterms and conditions and all the essentials of a valid contract.
2 Draft a complaint to District Consumer Forum on the deficiency of service in a reputedcorporate hospital for medical negligence.
SKILL DEVELOPMENT ACTIVITIES
I. Prepare a chart showing sources of business law and Indian Constitution Articles havingeconomic significance.
2. Draft digital signature certificate.3. Collect information of the leading cases and form groups in the class room and conduct
group discussion,
FOR REFERENCE:-
I. K. Aswathappa, Business Laws; Himalaya Publishing House,2. K.R. Bulchandni: Business Laws, HPH.J. N.D. Kapoor, Business Laws, Sultan chand publications.4. S,S. Gulshan, Business. Law 3rd Edition, New Age International5. S.C. Sharma& Monica: Business Law I.K. International6. Tulsian Business Law, Tata McGraw-Hili Education7. Dr. K. Venkataraman, SHB Publications.8. Kamakshi P & Srikumari P, Business Regulation9. Dr. Alice Mani: Business Regulations, SBH.
of Business Management (BBM )CBCS: 2016-17
5 Hours of per Week
BUSINESS LEGISLATIONS_ The objective is to introduce the students to various legislations affecting business
the students with such legislations.
~:.c:ombinati(lDof Class-room lectures, Case Studies, Group, Discussion, Seminar,Soft Skills and Field work
10Hours
Nature of Law, Meaning and Definition of Business Laws, Scope and Sources ofFundamental Rights and Directive Principle of State Policies, Principles having
,si!:nifiCaJ"ce,Overview of Business Laws in India.
22 Hours
:Ollltra.,t;\,ct, lB72: Defmition of Contract, essentials of a valid contract (all essentials needin great detail), classification of contracts, breach of contract and remedies for breach
THE COMPETITION ACT - 2002 12 Hours
IpE,titiionAct, 2002: Objectives of Competition Act, the features of Competition Act,of Competition Act, CCI, CAT, offences and penalties under the Act.
4:CONSUMER PROTECTION ACT 14 Hours
oerPrc.te.,tionAct, 1986: Definition of the terms consumer, consumer dispute, defect,unfair trade practices and services. Consumer Protection Act, Consumer Redressal
Forum, State Commission, National Commission, anv two landmarkof the SupremeCourt. ,
14 Hours
Objects ofFEMA, definition of important terms - authorized dealer, currency, foreignforeign exchange, foreill" security, Directorate of Enforcement, salient features of the
penalties,
M~ldule-:S:Budgetary Control:
lVlt:allll1ll;;, Definitions,Objectives, Types of Budgets-FlexibleBudget, Cash and Sales
I2 Hours
Module-6: ORIENTATIONOF SKILLS 8Hours
J.Preparea ComparativeFinancial Statement by CollectingFinancialStatements of a'ComprulYPublishedinNewsPapers.
2.Preparea Cash Budgetfor a Particular Period by Collecting Dataof any firm.
Skill Development Activities:
I. Advise any firmto implement ratio analysis techniquefor improvingiheirbusinessresults.
2. Collect CashFlowStatement of any company publishedinnewspapersandpaste it.
3. Write theprocedurein preparing the company annualbudgets.
Reference Books:
L MadeGowdaJ.,Accounting for Managers, HimalayaPublishingHouse2. Gupta S.P.,Management Accounting3. SharmaR.K.&Gupta,Management Accounting4. MaheshwariS.N.,Management Accounting5. Goyal S.N.& Dr.Manmohan, Management Accounting6. M.Y. Khan&rK. Jain, Management Accounting.
Bachelor of Business Management (BBM ) CBCS:2016-17
5 HoursofperWeek
MANAGEMENT ACCOUNTING
rse Objectives: To understand the applications and the utilitiesof managementiacI:01mtingfor organizationsin dynamic business world.
rPedago:gy:.Combinationof Class-room Lectures, Financial andCost StatementsStudentPresentationsand Practical Applications.
10 Hours
Meaning,Definitions,Objectives and Scope of Management Accounting,SignificanceLimitation_:;of ManagementAccounting, Management AccountingVs.Financial
ManagementAccounting Vs. Cost accounting.
16 Hours
,<MLeanlllg,.Definitions,Obje~tives,Limitations, Steps in Financial StatementsTechniquesof FinancialAnalysis- Comparative and CommonSize
Financial Statements.
Module- 3: Ratio Analysis 20 Hours
Meaning and Definitions, Importance and Limitations of Ratio Analysis,Classificationof Ratios .and problems on the following:
a. BalanceSheetRatios: Current ratio, Quick Ratio, AbsoluteRatio,Debt-EquityRatio, ProprietaryRatio.
. b. Profit and LossAccount Ratios: Gross Profit Ratio, Net Profit Ratio,OperatingRatio,Operating Profit Ratio, Stock Turnover Ratio
c. Inter-StatementRatios: Debtors' Turnover Ratio, Debt CollectionPeriod,CreditorsTurnoverRatio, Debt Payment Period, Return on CapitalEmployedRatio.
1\fodule-4: Fund Flow and Cash Flow Statements: 14 Hours
Meaning and Objectivesof Fund Flow and Cash Flow Statements,PreparationofFund Flow Statement,Preparationof Cash Flow Statements as perAccountingStandard- 03 and simpleproblems there on.
for Reference: '
Dr. Aswathappa-International BusinessP Subba Rao-lnternational Business
3) Shyam Shukla- International Business
4) Francis Cherunilam-International Business, Prentice Hall of India5) Mahua Dutta-International Business, I.K. Inti
Dr. Ramachandra, Dr.Chandrashekhar, International Business
Bachelor of Business Management (BBM ) CBCS:2016-17
5 Hours of per Week
GLOBALBUSINESS MANAGEMENT
)hi,~ct:ives:To enable the students to understand the various aspects relating to Global
fed1agogy: Combination of Class-room lectures, Case studies, Group Discussion, Seminar,Skills, Presentations and Field work. .
1: Introduction to Global BusinessManagement: (12 Hours)Factors influencing entry to Global Business-Meaning, Definition and Nature of
Global Business Management-Internal and External Environmental FactorsaffectingGlobal Business-Forms-of Global Business-Theoriesof International Trade.
"'M'I"" 2 : Global Trade Policies: (14 Hours)Free Trade Policy and Protective Trade Policy-Meaning - Arguments in favour andagainst of the Trade Policies-TradeBarriers-Tvpes.
nooure 3 :Modes of Entry into Global Business: 04 Hours)Different modes of. entry to Global Business-Exporting-Licensing-FranchisingContract Manufacturing-Turn Key projects-FDI-Mergers, Acquisitions and JointVentures-Their Comparison.4 :Globalisation and MNC's: (18 Hours)
Meaning, Definition, Features Stages and Components(Market, Production,Invention and Technology} of Globalisation-Arguments in favour and against ofGlobalisation-Advantages and Disadvantages-Meaning , Definition, Features ofMNC's-lC, MNC, GCandTNC( conceptsonly} -Merits and Demerits of MNC's.5: Recent Trends in Global Business: (14 Hours)
Global Production and Utilisation of Bio-ethenol fuel-E +Cornmerce-lntra-firm TradeContainerized Cargo-Just -in-time System-Outsourcing to Local Parties.Ii:ORIENTATION OF SKILLS:" (8Hours)l.Coliecting Information on MNC'Sof Indian Origin and Foreign Origin-2. Collecting Information on Indii~ Major items 'af Import and Export-3.Understanding Balance of TradeandBalanceof Payment-Understanding TRIPsandTRIMs ' •
.Development Activities:1. Listing Regional Trading Blocks and their Constituent countries and their
objectives.2, Illustrate any 5 Indi~nl'y1NCs3, List out any 10 Foreign MNCs
BOOKS FORREFERENCE:L Statistical Methods - S. C. GuptaFundamentals of Statistics - S. P. GuptaStatistics (Theory, Methods & Applications) - Sanchati& Kapoor.Business Statistics - S. S. Desai,Business Statistics - G, V. Kihbojkar
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-
Bachelor of Business Management (BBM ) CBCS:2016-17
VI-SEMESTER 5 Hours of per Week
Course Code: Core: 6.1 STATISTICAL METHODSAND TECHNIQUES
Objectives: To enablestudents to understand the practicalapplication of statistical tools inbusiness area. ,Pedagogy: Combinationof Class-room lectures,Case studies,Group Discussion, Seminar,Soft Skills, Presentationsand Field work.
Module-I: CORRELATION ANALYSIS: (14 Hours): Meaning, Definitionand Types of Correlation, Degree of Correlation, Karl Pearson's andBowley's Co-efficient of Correlation, Probable Error (Univariate and Bivariate Tables).Problems thereon.
Module- 2: REGRESSIONANALYSIS: (12 Hours)Meaning, Lines of Regression, Relation between correlation coefticient and Regressioncoefficient. Determination of Regression Co-efficient, Estimation through RegressionEquations (UnivariateandBivariate Tables), Problemsthereon.
Module-3: STATISTICALQUALITY CONTROLMeaning, Causes of Variations, Advantages, Types ofVariables-MeanChart andRapge Chart. ,
Module-A: TIME SERIESANAL YSIS:. (14 Hours)Introduction, Definition,Utility and Components of Time Series, Measurement of Trend:Meaning, Methods:Graphic,Semi-Average, MovingAverageand Method of Leas! Square,
, Problemson eachmethod.
(16 Hours)control Charts: Control charts for
.; Module-S: INDEXNUMBERS: (16 Hours),Meaning, Purpose, Stepsand Problems, in the Constructionof Index Numbers, Limitations,"Types -Weightcd, Simple Aggregate Index, Number, Simple Price Relative Method,
Index Numbers, Laspeyres, .Paasche's, Bowley's and Fisher's, Ideal .IndexNumbers, Test of Adequacy:- TRT and, FRT- Cost of LivingIndex Number· Aggregate.ExperlditureMethod,andFamily Budget Method.
fM('dule-6: ORIENTATION OF SKILLS.Forecast thesales ofa firmusing time series technique(at least 10 years).CorrelationbenNeen'anywo quantitative variablesofyourchoice.
(8 Hours)
Y'~',L,-,DEVELOPMENTA(::TIVITIES:. '
Collect the GOPgrowthrat~statements, diagramsandgraphs.Construct the costof livingindex of two familiesand interpret.Finding the unknownvalueby using Regression Equation.
I
Fifth Semester - Skill Development Paper-I Hours: 32
Objective: To enable the students to understand the importance of Personalityand develop soft skills for their future life.
Unit-I. Personality: Meaning-Development- components of Personality-Elements of SuccessDeterminants of Personality- Soft skills-importance of soft skills-different softskills-skills training.
Unit-2. Know Theyself/Self-Discovery: Importance of knowing yourself- SWOT analysisBenefits of SWOT analysis-SWOT analysis grid-Questions to complete the grid.
Unit-3. Forming values:lntroduction-Meaning-what is value & values relating to education- selfand others, Civic responsibility, Personal values-cultural values, Social values.
Unit-4. Art of listening: Benefits of active listening-common poor listening habits-ListeningTips-Art of reading - determining reading rates-Activities for increasing readingrates: Art of writing-importance of writing-writing tips. Art of E-mail writing.
Unit-5. Body Language: Forms of body language -Parts of body language-Developingconfidence with correct body language. Etiquette and Manners-Benefits of Etiquetteand manners-Practicing good manners. Manners in different places and functions.
Reference books:
4. Soft Skills- Dr. K .ALEX S. Chand & Co., Ltd.,Ram Nagar, New Delhi-I 10055.Dr. R.C. Bhatia. Ane Books Pvt. Ltd.,Ansari Road, New Delhi-I 10002, India, Daryaganj.John. Z Sonmez,dreamtech Press, 19-A, Ansaari Road,Daryaganj, New Delhi-I 10002.
5. PersonalityDevelopment
6. Soft Ski lis
RO'O~:SFOR REFERENCES:\
ORACLE -10, IvanBayross,BPB Publications.Management Informationsystem, Aman Jindal, Kalyani Publishers.Information Technology,Dr. Sushila Madan, Taxmann's.M-Commerce, Shineychib, Himalaya publishing house.
Bachelor of Business Management (BBM ) CBCS:2016-17V-SEMESTER
5 Hours per WeekCourse Code: : ELECTIVE: 5.4
Computers_1DBMS AND TALLY
Course Objectives: To enable the students to learn simple tasks of DatabaseManagementSystemUsing Oracle and Tally.
Pedagogy: Combination of Class-roomLectures, Practice in the ComputerLaboratoryandExercises.
Module-I: INTRODUCTION TO MIS: (10Hours)Meaning and Definition of Management Information system (MIS), Features,Advantages,Disadvantages, Objectives, Role and Importanceof MIS, DSS, Expert systemandMeaningofDataand Information, Differencesbetweendata and information.
Module-2: J\,f-COMMERCE: (10Hours)Introduction,Meaning and Definition,Features,Wireless Standard Applications,AdvantagesandDisadvantages of M-Commerce. .
Module-3: DATA BASE MANAGEMENTSYSTEM: (i5 Hours).Meaningof Data, Database, ROBMS,Features,Advantages and Disadvantagesof Database,Needof Relational Database, Modelsof DatabitseManagement System.
MOdule-4:INTRODUCTION TO SQL (ORACLE): (10Hours)SQL . Meaning, Concepts, (Commands,'Datil'Oetlnitioll, Data Manipulation Commands,SQL'plus Editing Commands, Create Table, Insert Into, Primary Key, Select, Delete,Update,Rollback, Commit and Save.
Module-5: COMPUTERIZED ACCOUNTING IN TALLY: (10 Hours)Introduction and Meaning-Fearures-Advantages-Disadvantages_Menus in Tally-Create aCompany-Ledger Creation and Group Assigrunent-Group Creations-Voucher TypesExercisesin m.liking voucher ~ntries-Disp,'ayingTrial balance, Trading and P & L Account,BalanceSheet; Funds flow Statements-CashFlow Staiements, etc.
MOdule-6:ORIENT AION OF SKILLS;I. Employees Salary Database Creation.2.ViewingEmpioyees Database by usingSelect.3. Creating Ledgers, Vouchers'and PassJournalEntries by using Tally.
(25Hours)
SKILLDEVELOPMENT ACT[VITIE~:I. Create a stJjJcture of a Table named 'f:mployee' with the following attributes:E num, E
'lame, Designation, Dept, Basicpay. '2. Give the steps for creating query using the table Employee to calculate salaryelements(DA,HRA~etc).
3. VisitBusiness orgariization and collectaboutnew type of accounting system. .~ '"
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Booksfor Reference:
1. SAPM-punithavathy pandian -vikas publications2. SAPM- Shashi k gupta & rosy joshi - kalyani publishers3.SAPM- prasanna Chandra - Mc graw hill4.5APM- sudhindra bhatt - excel books
Bachelor of Business Management (BBM )-CBCS: 2016-17
V-SEMESTER
Course Code:ELECTIVE: 5.3
5 hours of perWeek
Financial Management-I
SECURITY ANALYSISCourseobjective: Acquaint the students with the basicsof investment management
Pedagogy: A combination of lectures, caseanalysis, assignments and presentations, groupdiscussions,field work, stock trading observations.
Module 1: introduction to investment: Meaning of security analysis, Meaning andobjectives of investment, distinction of investment and speculation, process of investment.
[15 Hours)
Module 2: investment alternatives: Negotiable securities, non negotiable securities,other classifications, real assets, real estate, art and antiques- [15 Hours)
Module 3: Riskanalysis :Definition ,systematic risk ,unsystematic risk .risk measurement -problems: std., deviation, . alpha and beta calculations, valuation of fixed and variableincome securities yield to maturity ,NPV-problems [15 Hours)
Module 4 : Fundamen,tal and Technical analysis :Economicanalysis, industry analysis,company analysis,technical tools, Dow theory, [12 Hours)
Module 5 : Market efficiency: Basicconcepts, Randomwalk theory ,hypothetical test-Runtest problems [15 Hours)
Module 6: Orientation of skills [8 Hours)
I. Drawa chart of Types of Investments.2. Illustrate the Risks involved in the Investments in Stocks and Debentures ..3. Evaluate the NPV of an investment made in anyone of the capital projects with imaginary
figures for 5 years
Skills Development:
l.Visit the local stock Brokerage office and gather the information about the stocks and:shareprices of the reputed companies in the country.
2. Illustrate the procedure in buying of the stocks in the stockmarket.3. Identify and list out at least 10 Companies whose market share prices are more than 10
times of their face value of the shares.
[8 Hours)
1.Write detailed notes in respect of consumer and market segmentation.2.List out a characteristics of Indian consumer buying behavior3.ldentify the various aspects of the culture, sub-culture and cross culture.
development activities:
1. List out the theories of consumer behaviour.2. List out buying decisions involved in industrial buying process.
3. List out the buyers decision making process.
Bachelor of Business Management (BBM ) CBCS:2016-17
ELECTIVE: 5.25 hours of per Week
Marketing Management-I
CONSUMER BEHAVIOURObjectives: To familiarize the students with various elements of behaviour of the
COIISUlmelrsand their attitude.;Pe:dago:gy: Combination of Class-room lectures, Case studies, Group Discussion, SeminarPre~;ent:ati(ms,Soft skills.and Field work.
The Role of Consumer behaviour in marketing: [14 Hours]
mtroductlon, Meaning And Definition Of Consumer Behaviour, Interdisciplinary DimensionsConsumer Behaviour, Various Perspectives On The Study Of Consumer Behaviour, Nature
And Characteristics Of Indian Consumer, Conclusion.
Consumer Decision Making Process: [16 Hours)
Introduction, Determinants Of Factors Influencing Consumer Behaviour, Models OfConsumer Beahiviour, Theories Of Consumer Behaviour, Conclusions.
Module -3: Social class-Social Stratification: [16 Hours)
Meaning And Definition Of Social Stratification, Factors Responsible For Social StratificationCharacteristics Featur~s Of So~ialClasses, Social Influence On Consumer Behaviour, CultureMeaning.And Definitions, SubCulture Cross Culture Marketing Analysis. Conclusion
Module -4: Organizing Buying behaviour: [10 Hours)
Buying Motives, Buyers Decisibn Making Process, Buyer Behaviour And PromotionalStrategy Implications, Consumer Satisfaction.
Module -S: Industrial/Organizational buying behaviour: [16 Hours). .
Meaning And Definition Of Organizational Buying, Participants In Industrial Marketing,Characteristics af Industrial Markets, Buying Decision Involve In Industrial Buying Process,Factors Influencing IndustriaLBuying Process, Stages Of Industrial Buying Process, ResellerMarket, Government Market, Conclusion.
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Module - 6 Orientationof Skills 8 HoursI.List the operationalGoalsof Organisation Development2. Writedownthe methodof training suitable for followingindustries
a) Hotel, b) Telecom, c) Banking Institutions, d)Hospitals, e) Manufacturingunits.
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Skill Development Activities:I) List out the objectivesofHRD of Business Enterprises.2) List out the circumstancesunder which counseling is required In hospitals,
Hotels ChemicalIndustriesetc.,3) Visit any industry near to your iocation and write method of using computer
and internet in the developmentof HR.
Books for Reference:I) Pandey, HumanResourceDevelopment.2) Rao andT.V. Verma,HumanResource Development.3) R. Krishnaveni: HumanResource Development.4) Jean Marleen,PerformanceOriented Human ResourceDevelopment.5) D. K Bhattacharya: HumanResource Development.6) Lalitha8alakrtshna&Others: Human Resource Development.7) Gupta &.Chhabra: HumanResource Information System
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Bachelor of BusinessManagement (BBM ) CBCS:2016-17
ELECfIVE: 5.15 hours of per Week
Human Resource Development-I
TRAINING AND DEVELOPMENTObjective: To enable the students to understand the various concepts of HumanRescour1cesDevelopment and also the recent trend in Training and Development.Pedagogy: Combination of class room teaching, case study, analysis, groupdiscussion and field work.
Module - 1:Human resource Development 12 HoursMeaning and Importance of human resource development, Objectives of humanresource development Scope of human resource development
Module - 2: Training and Development 18 HoursMeaning and. definition of Training. Orientation and training, , process, needs andanalysis., techniques,. evaluating training efforts, Methods of training, sensitivitytraining - types roles of instructor, method, feedback, goals, misconceptions; casestudy, role play, business game, in-basket exercise, Designing training program _performance appraisal as a 1901.Development Nature and purpose of management development, on-the-job training,job rotation .and management, off-the-job management development techniques,computerized managerial assessment and development program, using HR to build aresponsive learning organization.
Module - 3: Organi$ational Development 16 HoursIntroduction, definition and concept, characteristics, operational goals of 00,conditions for 00 success, Phases of OD, Techniques of OD-, benefits and limitation,OD change process- Types of change, managing resistance, OD assumptions.
Module - 4: Developinent of Managers in HRD 16 HoursMeaning of Potential Appraisal, meaning of councelling, counselling as a process ofdeveloping in organisation. Definition and concept counselling, objectives, whatconstitutes, conditions, for effective counselling, process of counseling.
Module - 5: RecentTrends in tbe Area of HRDRecent trends in the 'area of HRD - Personality quotient,others, the use of computer and the internet,
10 HoursEmotional quotient and
BOOKS FOR REFERENCE:I.Dr. Sathya Prasad & P.V. Kulkarni, Financial Management.2. V.K. Bhalla, Investment management.3. V.K. Bhalla, Financial Management.4.1.M. Pandey, Financial Management.5.Dr. S.N. Maheswari & Dr. C.B. Gupta, Financial Management.6. Prasanna Chandra, Financial Management & Practice.7. Preeti Singh, Investment Management Security Analysis and Portfolio Management.8.Sharma & Gupta, Financial Management
Bachelor of Business Management (BBM ) CBCS: 2016-17.5 Hours of per Week
FINANCIAL MANAGEMENTCourse Objectives: To develop ability among the students to take financing and investment
decisions using various tools and techniques of FinancialManagement.Pedagogy: Combination of Class-room lectures,Case studies, Group Discussion, Seminar,Soft Skills, Presentations and Field work,
Module - I: Financial Management and Financing Decision [0 HoursMeaning - Scope of Finance - Financial Decisions in Firm - Goals of Financial Management.Financing Decision Introduction to Capitalization and Capital structure - Sources andInstruments of funds (Longterm, Mediwn Term and Short term sources) Primary Market,Capital Market and Money Market.
Module - 2: Cost of Capital 15 HoursMeaning - Computation of Cost of Capital of Equity, Preference, Debentures, Retainedearnings, Public Deposits - Weighted Average Cost of Capital, Marginal cost of capital,
Module -3: Capital Structure and Leverages 15 HoursMeaning of Capital Structure - Optimum Capital Structure - Factors determining capitalStructure - Problems - Leverages - Operating Leverage,Financial Leverage and CombinedLeverage - EPS Analysis - Problems,
Module - 4: Capital Budgeting 16 HoursMeaning of Capital Budgeting - Significance - Capital Budgeting process - ProjectClassification and Investment Criteria - Payback method- ARIZ Method - Net Present Value -IRR Method - Profitability Index "Module - 5: 16HoursManagement of working capitalMeaning - Introduction - concepts of working capital- Factors Influencing working capitalRequirements ~Importance of adequacy of workingcapital- Components of working capitalCash Management - Receivables Management and Inventory Management (Meaning andImportance Only) - Simple Problems on estimation of working capital requirements
Module - 6: Orientation of Skills 8 Hours1.Prepare a capital budget by applying different techniques for a new business to be .started2, Draw Cash Management charts, .
SKILL DEVEWPMENT:I.Collect and paste shareapplication form ofIPO,2,Collect EPS of at least 5 companies tor 3'years and draw EPS chart"3, Illustrate operating cycle for at least two different companies of your choice,
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Organisations.•
REFERENCE BOOKS:Prasad L.M., Organizational Behavior, Sultan Chand and Sons.Stephen .P. Robbins, Organizational Behavior; Prentice Hall of India Pvt. Ltd. NewDelhi.Moorehead and Griffen. Organizational Behavior, Sultan Chand and Sons.Joseph, Weiss (2004) Organizational Behaviour Jaico Publishing Company.Khanka, S.S., Organizational Behavior, Sultan Chand and Sons, New Delhi.Luthans, Fred, (2003) Organizational Behavior, Tata McGraw Hill, New Delhi.
Dr. K. Ashwathappa, Organisational Behaviour, Himalaya Publishing House
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Bachelor of Business Management (BBM ) CBCS.:2016-17
5 hours of per Week
ORGANIZATIONAL BEHAVIOR
Course Objectives: The objective is to help student comprehend, perceive and understand<"'orou.,dynamics & behavioral aspects in an organization, Develop decision making skills, thrOlJgb case discussions.,*,Ped'120'2}': Combination of Class-room lectures, Case studies, Group Discussion, Seminar
Soft Skills and Field work.
(14 Hours)
Definition, Nature and Scope of Organisational Behaviour. ContributingDisciplines in the field of Organisational Behaviour. Challenges and Opportunities to
Behaviour.
(16 Hours)
~;]'er'SOllality- Meaning, Definition 0f Personality; Determinants and Theories of Personali ty,~fi]'er'cel~ti4m:Meaning,' Definition, Process of Perception, Factors affecting the Process of
.....~;'no_Meaning, Definition, Determinants and Theories of learning.Concept of Values, Types of Values, Formation of Values.
~1~.A,ttitu~les:Concept of Attitude, Types, Formation of Attitudes.
~f.Module-3: GROUP DYNAMICS AND ORGAt'IISATIONAL STRUCTURES:(16 Hours)
iC<)OceptofGroup and Group Dynamics, Types of Groups, Reasons for Formation of Groups,,!,cUroUlP Development, Group Cohesiveness. Meaning, Definition, Importance and Types of,~Organis:!tio'nalStructure.
~M(,dulle-4:ORGANIZATIONCULTURE AND CONFLICT: (16 Hours)Definition of Organisational Culture, Types of Organisational Culture.
C"eatinr: and Sustaining of Culture. Meaning, Definition, Sources, Types of ConflictResolution of Conflict.,
~lVIeaniIlll!.Definition, Reason fur Organisation Change- Resistance to Change- Managi ng the~Jllesiistance to Change. Meaning, Definition and Features of Organisation Development.
~;;lV(odule--6:INCULCATION OF SOFT SKILLS: • (8 Hours),.,. . , Stuructures of Five Companies along with the Executive Names.Study an Application of Social Learning Theory.Form Different Types of Groups and Analyse Group Cohesiveness.
J .....JIL•. DEVELOPMENT ACTIVITIES:Ora":different Types of structure of an Organisation.IdentIfy the Personalit" Traits of anv Five Personalities.Prepare a Questionnaire V11that least Ten Questions on Attitudes of Employees towards the. . .• 1J~~I:l-L.__
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(10Hours)
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Development Activities:
Visit a tour and travel agencyand prepare a organisation chart.Interact with tourist operator and identify the areas of tourism managementPrepare a chart showing customer service rendered by a tourist operator.Visit a Super speciality Hospital and list out the services available there.Visit a stock brokerage office and list out financial services rendered by the stock
brokers.
Books for Reference:
Services Marketing-The Indian Perspective by Shankar and RaviService management by Dr. Ramachandra and Dr. ChandrasekharService marketing ,concepts, practices and cases by Dr. ShajahanService marketing by Venugopal, Vasanthi and Raghu VN
Bachelor of Business Management (BBM ) CBCS: 2016-17
V. Semester. BBMCourse Code: Core: 5-3 SERVICES
5 Hours per Week
MANAGEMENT
Course Objectives: This course enables the students to acquire the requisiteknowledge about the working of the financial service institutions in India
Pedagogy: Combination of classroom lectures, Case Laws, group discussionand field work
Module-l: Nature of Services: Meaning, Definition and Characterstics of Services-Types
and classification of Services-marketing Mix in service Industry- Growth of service Sectorservice process- Building customer loyalty and managing the service sector. lOHours
Module-2: Banking and Insurance Services: Banking-Introduction- Traditional ServicesModern services-Recent trends in Banking service. Insurance- Introduction-meaning andclassification of insurance-types of insurance-Life Insurance-products of life insurance-General Insurance - Types of General Insurance. 14 Hours
Module-3: Finance and Marketing Services: Financial Services-Meaning, features,importance-contribution of financial services in promoting indCJstry-Financiallnstruments -Types Mutual funds-Factoring-Leasing-Venture Capital. Marketing Service -meaning,features, importance-contribution of marketing services in promoting industry and impacton growth of economy- customer service-Types of marketing services 20 Hours
Module-4: Health Care and Education Services: Health care: meaning and importance ofHealth care-Hospitals and evolution of Hospital Industry -Nature of services-Risk involved inHealth care services-Marketing of medical service-Hospital extension services-Pharmacy,Nurslng, Medical transaction. Educational services: A brief insight into Indian EducationSystem - Issues in Educational. System- Modern trend in educational services. 20 Hours
Module-5: Tourism and TravelServices: Introduction-Evolution of Tourism IndustryConcepts and Nature df.Tourism-significance of Tourism Industry-Market segmentation intourism-Marketing Mix of tourism- Recent trends in tourism and travel serices. 8 Hours
Module-6: orientation of skills' 8 HoursPrepare a Chart on coriditionsto be complied for a star hotel status
Prepare any two Insurance policy bonds and list out the condltlonslaid down in thepoliCies
Module-6: Orientation of skills (08 Hours)I. Collect a salary slip from an employee of any organization and write a report on.
2. Collect Information about Standard Rent and Fair Rent in your area and determine
the Annual value with the help of Information collected .
•:. Skill Development Activities:
I. List the Ten Tax payers in your area and explain their residential status.
2. Explain meaning of salary for different purposes.
3. Collect a certificate of Income tax Exemption vis 80G of any Institution and
write a report on.
4. Draw a structure of Income Tax Authorities and Explain briefly.
Books for Study:
I. Gour V.P and D.B Narang, Income Tax Law and Practice, KalyaniPublishers, Ludhiana.
2. Mehrotra H.C, Income Tax Law and Practice, Sahithya Bhavan Publishers,Agra.
3. Senthil and Senthil, Business Taxation, Himalaya Publication House, .Mumbai,
4. Vinod K Singania, Income tax Law and Practice, Taxman Publication P,,1.Ltd., New Delhi.
5. Dinkar Pagre, Income Tax, Sultan Chand & Co, New Delhi.
Reference Books:I. Lal B.B, Direct Taxes2. Mehrotra H.C. and Goyal, Direct Taxes, Sahitya Bhavan Publications, Agra.3. Vinod K, Singhania, Direct Taxes, Taxman Publication Pvt. Ltd, New Delhi4. Income Tax Act 1961, Bare Act,
Bachelor of Business Management (BBM ) CBCS: 2016-17
Course Code: Core: 5.2 INCOME TAXON INDIVIDUALSObjectives: Tofamiliarize the students with legal provisions and procedural aspect
of Individual Income Tax.analysis, groupPedagogy: Combination of class room teaching, case study
discussion andfield work.Note: This subject should be taught with reference to the provisions of Income
Tax Act 1961 and Rules as Amended from time to time & up to date.
Module -1: Introduction (08 Hours)
Basic Concepts -Assessee, Person, Income, Assessment Year, Previous Year, Gross
Total Income,Total Income, Exempted Incomes U/S 10.
Module -2: Residential Status and Incidence or Tax (12 Hours)
Residential Status of an Individual (Excluding Problems) and Incidence of Tax
(Simple Problems).
Module -3: Computation of Income under different Heads: (26 Hours)
A) Income from Salary (Excluding Retirement) B) Income from House Property.
C) Profits and Gains of Business or Profession. D) Capital Gains (Excluding Shares
and Bonds) E) Income from other Sources. Simple Problems on different Heads.
Module -4: (10 Hours)
A) Aggregation of Incomes , Set-off ~nd Carry Forward of Losses (Theory Only).
B) Deductions: Deduction U/S . 80 C to 80 U (Section 80 C, 80 CCC, 80 CCD, 80
D, 80 DO, 80 E, 80 G, 80 GGC and 80 U Only) (Excluding Problems).
Module -5: Computation of Total Income and Tax Liability of Individuals.
(Simple Problems) ( 16 Hours)
l • > .. '. BBMBachelor of Business Management (BBM ) CBCS: 2016-17
V-SEMESTER (5 Teaching hours of per Week)
Course Code: B.B.M. Core: 5.1 FUNDAMENTALSOF STATISTICS
Objectives: To familiarize the students with the fundamentaltools of Statistics.Pedagogy: Combinationof Class-room lectures,Casestudies,Group Discussion, Seminar,Soft Skills,Presentationsand Field work.
Module-I: INTRODUCTION TO STATISTICS: (10 Hours)Meaning, Definitions, Characteristics, Functions, Scope and Limitations of Statistics.StatisticalInvestigation- Meaning and Steps inbrief.
Module-2: COLLECTION OF DATA: (14 Hours)PrimaryData and Secondary Data - Meaning, Methodsand Merits and Demerits of eachmethod.Classification- Meaning, Types, Variables,Frequencyand Frequency Distribution.Tabulation _ Meaning, Rules for Construction, Parts of a Statistical Table. Problems onClassification andTabulation.Module-3: DlAGRAMMATIC AND GRAPHIC REPRESENTATION OF
STATISTICAL DATA:. (14 Hours)Meaning, Typesof Diagrams. - Simple. Multiple, Sub-divided, Percentage and Rectangle.Graphs _ Histogramand Location of Mode; Ogive Curves and Location of Median andQuartiles.Module-4: MEASURES OF CENTRAL TENDENCY(AVERAGES): (14 Hours)Meaning of Central Tendency - Arithmetic Mean: Definition, Properties, Merits andDemerits, Median and Mode. Geometric and Harmonic Mean (Individual Series only).NumericalProblems.Module-5:MEASURES OF I)ISPRRSION ANDSKEWNESS (20 Hours)Meaning,Properties01:Dispersion ~ Types - Range,QuartileDeviation. Mean Deviation (byMean,MedianandMode) Standard Deviation and Co-efficientof each method.Meaning;Types,Tests of Skewness, Absoluteand Relativemeasures of Skewness. MethodsKarl Pearson'sCo-efficient of Skewness and Bowley'sCo-efficient of Skewness.
Module-6: ORIENTATION 'OF SKILLS (8 Hours)I. Preparea questionnaire to study the consumer satisfactionof any product.2. Collectthe secondarydata of production, sales and profitfor three years of anyorganisationandprepare percentage bar·diagram.·
SKILL DEVELOPMENT ACTIVITIES:
I. ~llect the Popula;ionCensus Reports from the website.2. Preparationof Statistical Tables. .3. Findingof consistencyof two batsmen on the basisof runs scored in ten test matches.
BOOKS FOR REFERENCE:1. SiatisticalMethods- S. C. Gupta2. Fundamentalsof Statistics - S. P. Gupta3. Statistics(Theory,Methods eeApplications)':' Sanchati& Kapoor.4. BusinessStatistics- S. s. Desai5. BusinessStatistics- G. V. Kibhojkar