Bba I Semester (Common) 2021-24 Co Po
Bba I Semester (Common) 2021-24 Co Po
Bba I Semester (Common) 2021-24 Co Po
Credits
(Hrs per Week) Distribution
Course
Course Name Total
Code Lecture (L) Tutorials (T) Practical (P) IE ESE
A.1 Theory
NA - - - - - - -
A.2 Practical
NA - - - - - - -
B. Department Core Courses
B.1 Theory
BBXCBX/BB
BCBB/BBCC Principles of Management 3 0 0 40 60 100 3
BC01101
BBXCBX/BB
BCBB/BBCC Business Accounting 3 0 0 40 60 100 3
BC01102
BBXCBX/BB
BCBB/BBCC Business Economics – Micro 3 0 0 40 60 100 3
BC01103
BBXCBX/BB
BCBB/BBCC Business Mathematics 3 0 0 40 60 100 3
BC01104
BBXCBX/BB
BCBB/BBCC Human Behavior 3 0 0 40 60 100 3
BC01105
BBXCBX/BB
BCBB/BBCC Business Demography 3 0 0 40 60 100 3
BC01106
B.2 Practical
BBXCBX/BB
CRT {Tally & Computer Based
BCBB/BBCC
Accounting}
0 0 3 60 40 100 2
BC01207
Department Elective: At least One
C.
NA - - - - - - -
D. Open Elective: Anyone
NA
Humanities and Social Sciences
including Management courses
E. OR
Ability Enhancement Compulsory
Course (AECC)
NA - - - - - - -
F. OR
3. 9
Major Managerial Functions
4. 9
Functions of Management
5. 9
Recent Trends in Management
Course Outcomes: On successful completion of the course the learner will be able to:
CO – 01 Analyzing ANALYZE the basic aspect of management thinking and the role and functions of
different managers.
CO – 03 Analyzing ANALYZE the importance of functions of management and their roles & ability to
organize various programmes and events
CO – 04 Creating CONSTRUCT the importance and relevance of controlling and develop the
importance of decision-making that ultimately benefit the organization through
new ideas and increased commitment.
CO – 05 Evaluating EXAMINE about management of change and to evaluate new systems and trends
in modern management
Detailed Syllabus:
Unit Contents
Nature of Management
1.
Meaning & Importance, Functions, Role of Management, Management as an Art, Science, Profession & a Social
System, Concept of Management, Administration, Organization & University of Management
Functions of Management
4.
Decision Making : Types, Process, Technique, Directions, Nature & Principles, Motivation : Meaning, Importance,
Nature, Principles & Theories, Controlling : Meaning, Needs, Process, Techniques
Teaching Pedagogy:
Students will learn about the management philosophy over the period
Unit 2 Power Point Presentation
of time
Unit 5 Power Point Presentation To develop understanding regarding new systems of management
Case Studies
07 Management Text and Cases R. Satya Raju , A. Parthasarthy PHI Learning Pvt. Ltd
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Code: BBXCBX01102 Business Accounting 3 Credits [LTP: 3-0-0]
1. Introduction to Accounting 9
2. Accounting Transactions 9
5. Final Accounts 9
Course Outcomes: On successful completion of the course the learner will be able to:
Course Outcomes
CO Cognitive Abilities
CO – 02 Applying APPLY the concept of Journals and Ledger to prepare books and Trial Balance.
CO – 04 Evaluate EVALUATE the exact value of assets using the concept of Depreciation
Contents
Unit
Introduction to Accounting
1.
Definition and Scope
Objectives & Accounting concepts
Principles and conventions.
Classification of accounts
Preparation of Vouche
Accounting Process & Book – Keeping
Users of Accounting
Accounting Transactions
2.
Journal entries
Ledger, Cash Book
subsidiary books
Trial Balance
Final Accounts
5
Preparation of Final Accounts of Sole Proprietorship Concern (Trading and Profit & Loss Account and
Balance Sheet ) With Adjustments
Teaching Pedagogy:
Unit 1 Power Point Presentation To learn about the importance of Accounts in Business
Group Discussion
Unit 2 Power Point Presentation Ability to distinguish between different transactions and its nature
Unit 3 Power Point Presentation Ability to prepare and interpret bank reconciliation statement
Case Studies
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CO – 01 Analyze Analyze and think critically about various concepts, terms in Business Economics
CO – 02 Applying Applying mathematical and statistical analysis methods extracting information of Demand and
Supply Analysis
CO – 05 Create CREATE the ways to understand the market structures under imperfect competition
Detailed Syllabus
Unit Contents
1. Concept of Business economics
Importance of economics in life, scope, forms of economy economic activities, economic problems, circular flow
of economy, Meaning and definition of business economics, scope of business economics, Importance of
economics in life, forms of economy, central problems of economics, 5 sector flow of income and expenditure
Concept of demand, determinants of demand, individual demand, market demand, Law of demand, elasticity of
demand, types of elasticity of demand. Practical implementation of elasticity of demand. Methods of measuring
elasticity of demand. Concept of supply, determinants of supply, elasticity of supply
3. Revenue Analysis
Concept and types of revenue, Importance of revenue, methods of calculation of revenue Interrelationship between
marginal, total, and average revenue, Methods of measuring TR, AR and MR, interrelationship between TR, AR
and MR
4. Cost Analysis
Concept of cost, definition and importance of cost, typology of cost analysis of cost- Accounting Costs and
Economic Costs, Short Run Cost Analysis: Fixed, Variable and Total Cost Curves, Average and Marginal Costs,
Long Run Cost Analysis: Economies and Diseconomies of Scale
and Long Run Average and Marginal Cost Curves.
5 Pricing under various market conditions
Concept of market and competition,
Meaning of market, types of markets - Perfect competition, Monopoly, monopolistic competition, duopoly, and
oligopoly. Price and output determination in different market conditions.
Teaching Pedagogy:
Unit 1 Open book discussion Students will analyze and understand basic concepts of micro
Case studies economics
Problem solving based
learning
Unit 2 Game oriented classes Student Will apply and understand the concept of demand and supply
Pair learning and concept of elasticity
Unit 3 Hands-on experience of using Basic understanding of cost and revenue will be developed amongst
accounting software on students
computers
Unit 4 Case studies and expert Students will analyze and understand Concept of cost
lectures.
Unit 5 Case studies on intangible It will highlight on the pricing under various market conditions
assets and its valuation
03 Principles of Economics Stiglitz, J.E. and C.E. Walsh Oxford Univ. Press
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Course Outcomes: On successful completion of the course the learner will be able to:
CO Cognitive Abilities Course Outcomes
CO – 01 Analyzing ANALYZE the concepts, terms of Interest and Annuity and their applications
CO – 02 Evaluating ASSESS the concept, terms of Shares and Mutual Funds and various methods of
calculating the value of shares and funds
CO – 03 Analyzing ANALYZE the terms and concepts of basic statistics and the various aspects of
population and sampling
CO – 04 Evaluate EVALUATE various problems of mean, median and mode to understand the application
in real time problems
CO – 05 Create CREATE a case study for various problems of dispersion and to understand concept of
variance, standard deviation and relative dispersion
Detailed Syllabus
Unit Contents
1. Interest and Annuity
(A) Interest: Concept of Present value and Future value, Simple interest, Compound interest, Nominal and
Effective rate of interest, Examples and Problems
(B) Annuity: Ordinary Annuity, Sinking Fund, Annuity due, Present Value and Future Value of Annuity, Equated
Monthly Instalments (EMI) by Interest of Reducing Balance and Flat Interest methods, Examples and
Problems.
2. Shares and Mutual Funds
(A) Shares: Concept of share, face value, market value, dividend, brokerage, equity shares, preferential shares,
bonus shares. Examples and Problems
(B) Mutual Funds: Concept of Mutual Funds, Problems on calculation of Net Income after considering entry load,
Dividend, Change in Net Asset Value (NAV) and exit load. Averaging of price under the Systematic
Investment Plan (S.I.P.). Examples and Problems
3. Population and Sample
Definition of Statistics; Scope of Statistics in Economics, Management Science and Industry; Concept of
population and sample; Methods of data collection: Census and sampling with illustration; Process of random
sampling, Techniques of Sampling
4. Measures of Central Tendency
Frequency distribution: Raw data, attributes and variables; Classification of data: Frequency Distribution,
Cumulative frequency distribution, Histogram and ogive curves; Requisites of ideal measures of central tendency;
Arithmetic Mean, Median and Mode for ungrouped and grouped data; Combined mean; Merits and demerits of
measures of central tendency; Geometric mean: definition, merits and demerits; Harmonic mean: definition, merits
and demerits; Choice of A.M., G.M. and H.M.
5 Measures of Dispersion
Concept of dispersion; Measures of dispersion: Range, Variance, Standard deviation (SD) for grouped and
ungrouped data; Combined SD; Measures of relative dispersion: Coefficient of range, coefficient of variation
Teaching Pedagogy:
Unit 1 Power Point Presentation To understand the concept of Simple interest, compound interest,
Numerical problems effect of compounding.
To understand the concept of Annuity and its applications for EMIs
and Amortization Schedule.
Unit 2 Power Point Presentation To understand the concept of shares and mutual funds.
Numerical problems To understand contribution of shares and mutual funds in systematic
investment plans
To solve problems related to shares and mutual funds
Unit 3 Power Point Presentation To understand the concept and methods of Collection of data
Numerical problems To understand the process and techniques of analyzing and
interpreting data.
To know different method of sampling
Unit 4 Power Point Presentation To classify and represent data in tabular and graphical form
Numerical problems To compute various measures of central tendency
Unit 5 Power Point Presentation To compute various measures of dispersion for various problems of
Numerical problems business and economics
04 Business Mathematics and Statistics N.G. Das & Dr. J.K. Das McGraw Hill
07 Mathematics for Economics and Finance: Martin Anthony and Norman Cambridge University Press
Methods and Modeling Biggs
09 Fundamentals of Mathematical Statistics Gupta S. C. and Kapoor V. K Sultan Chand and Sons
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Unit No. Title of the unit Time required for the unit(Hours)
1. Personality 9
2. Learning & Motivation 9
3. Perception 9
4. Decision Making 9
5. Attitude, Values and Emotions 9
Course Outcomes: On successful completion of the course the learner will be able to:
CO – 02 Evaluating To ASSESS the different approaches to learning and motivation and related theories for
developing factors of motivation.
CO – 03 Analyzing Analyze the concept of perception and its process and how it influences experience.
CO – 04 Creating To Create application for process of decision making for knowing how to take rational
decisions in different situations.
CO – 05 Evaluating Evaluate varied attitudes, values and emotions. Understanding the interplay of values
and emotions in different cultural setups for achieving organizational objectives
Unit Contents
1. Personality
Definition, personality determinants, trait theory, type theory, Heldon’s theory, Freud’s psychoanalytical theory.
Major Personality attributes influencing organizational behavior, Personality-job fit.
2. Learning & Motivation
Definition, Classical conditioning, instrumental conditioning.
Motivation-Meaning, Motivation cycle, Maslow’s Theory, Herzberg’s Theory, Theory X and Y, McClelland’s
Achievement Theory
3. Perception
Difference between perception and sensation, Process, perceptual distortion, attribution theory, Application in
organization
4. Decision Making
Meaning, process, Effect of perception on decision making, situations in decision making, Rationality and Bounded
rationality.
5 Attitude, Values and Emotions
Meaning, Types of attitude, Cognitive dissonance theory, Measuring the A-B relationships-moderating variables,
Self-perception theory.; Values- Definition, types of values, values across cultures
;Emotions - Meaning, emotional labor, felt vs. displayed emotions, emotion dimensions, external constraints on
emotions, application of emotions in organizational context
Teaching Pedagogy:
Unit 1 Study different Student will learn about various personalities in depth.
individual’s
personalities based on
theories
Unit 2 Business Games Student will understand analytically application of theories in
Case Study organizational context.
Unit 3 Situation Analysis Student will analyze how perceptions waver in accordance with
different situations.
Unit 4 Developing To create application for knowing about volatility of decisions and
Applications how to take right decisions by understanding relevant factors.
Case Study
Unit 5 Preparation of graphs To develop and evaluate clarity about Attitudes, values and emotions
and charts along with knowing ways to improve them.
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Unit No Title of the unit Time required for the unit (Hours)
1 Concept of demography 9
4 Population as resources 9
Course Outcomes: On successful completion of the course the learner will be able to:
CO – 02 Applying APPLY the concept of demography and finding various methods to calculate fertility and
mortality rate.
CO – 03 Analyzing ANALYZE the concept of Density and population distribution, over and under population
and DEDUCE the Method of assessment of population growth.
CO - 04 Evaluating EVALUATE the Concept of literacy in modern society, Concept of sex ratio age and sex
pyramid.
CO – 05 Creating CONSTRUCT factors affecting urbanization and rural population and behavioral and
demographic structure and various factors responsible for urbanization.
Unit Contents
1. Concept of demography
Meaning, importance and need of demography. Studies: Study of demography. As an essential discipline of social
economic change.
2. Mortality and fertility rate
Scope and components of Demography Factors affecting mortality, fertility rate, Methods to calculate fertility and
mortality rate.
3. Distribution of population and population growth
Density and population distribution Concept of over and under population Method of assessment of population
growth.
4. Population as resources
Importance of human resource as development of the nation Concept of literacy and its importance in modern
society Concept of sex ratio age and sex pyramid Concept of working and dependent population
5 Urbanization and its implications
Concept of urbanization factors affecting urbanization. and rural population , Features and importance Urbanization.
Behavioral and demographic Structure and various factors responsible for urbanization
Teaching Pedagogy:
Unit 2 Power Point Presentation Students will be able to Develop Rational understanding of demography
Survey Analysis analysis and effects on society.
Unit 3 Power Point Presentation Students will develop understanding regarding growth process and
Case Studies social economic changes
Unit 4 Power Point Presentation Students will develop understanding of the role of literacy in economic
Case Studies development.
Students will be able to examine implications of changes in population.
Unit 5 Power Point Presentation Students will be able to understand how urbanization affects the
Case Studies resource allocation and resource planning.
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Code: BBXCBX01207 Tally and Computer Based Accounting 2 Credits [LTP: 0-0-3]
Course Outcomes: On successful completion of the course the learner will be able to:
CO Cognitive Abilities Course Outcomes
CO – 01 Applying ARTICULATE the various basic concepts and IMPLEMENT the configurations of
Tally.
CO – 02 Applying EXAMINE the different types of account information, inventory information and
IMPLEMENT these details in voucher generation.
Detailed Syllabus:
Unit Contents
1. Basic Configuration of Tally
How to Select company, How to Shut company, How to Create company How to Alter company, How to
apply Security control, How to Change tally vault, How to Split company data, How to take Back up
How to Restore Back up, How to use Tally audit features,
How to fill up Country details, How to change Style of dates, How to Configuration of numbers, How to
use Other options, Loading A Company, How to Select company, How to change Company name How to
set Financial year
How to use General, How to use Numeric symbols, How to use Accts/inventory info., How to pass
Voucher entry
How to prepare Invoice / orders entry, How to take Printing, How to send E- mailing, How to do Data
configuration
How to use Accounting features, How to use Inventory features
2. Account Information, Inventory Information
How to activate Functions in accounts info. Menu, How to prepare Groups Tally ERP 9, How to
prepare Ledgers, How to enter Voucher entries, How to set Inventory configurations & features
Inventory info. Menu, How to set up Stock groups, How to set up Stock categories How to create
Stock items, How to create Units of measurement, How to create Bills of materials Locations /
Godown, Inventory voucher types, Payment voucher entry, Receipt voucher entry, Journal voucher
entry, Sales voucher entry, Purchase voucher entry, Debit note voucher entry, Credit note voucher
entry, purchase order entry, Sales order entry, Receipt note entry, Delivery note entry, Rejection out
entry, Rejection in entry, Stock journal entry, Manufacturing journal entry, Physical stock voucher
entry
3. Advanced Accounting Features
How to create cost categories & cost Centres, How to configure Cheque printing, How to set Credit
limits
How to do Bank Reconciliation, What is TDS Process, How to prepare and Issue of TDS Certificate
How to do Filing of E-TDS Return, Enabling TDS, What is Nature of TDS related payments
Deductee types, How to Create TDS Masters (Expense ledger, Party Ledger, Tax ledger), How to
pass TDS Voucher Entries/Transactions How do pass TDS on expenses (Journal Voucher), How to
pass Expenses partly subject to TDS (Journal voucher)
How to do Accounting multiple expenses and deducting TDS later, How to record TDS on advance
payments
How to do Adjusting advances against the bill, How to Changes in TDS Percentage Computation,
TDS Challan Reconciliation Print Form 16A, Form 26Q Annexure to 26Q Form 27Q Annexure to
27Q, Form 26, Annexure to 26
Form 27, Annexure to, 27 E-Return, E-TDS, Print form 27A
4. Introduction to Payroll & Display of Reports
How to Enabling payroll in tally, How to generate pay slip, How to Create Payroll Masters, How to pass
Payroll Voucher Entry, How to view Statements of payroll, How to view Attendance-Reports, How to
view Payroll Statutory Reports Payroll Statutory Computation Employees Provident Fund (EPF) Reports
Employees State –Insurance (ESI) Reports Professional Tax Report, Gratuity Report, Accounting
Reports?Trial Balance, Profit & Loss, Balance Sheet, Inventory Reports? Stock Summary, Sales Register,
Purchase Register, Tax Reports- Challans, Registers Filing, Payroll Reports? Pay Slips, Salary
Register,PF Challan,ESI Challan, MIS Reports?
Receivables, Payables
5. GST
GST Account Creation, SGST / CGST/ IGST, Voucher entry of GST with different rates, HSN Code
classifications
Various classification of Goods andServices, Payment of GST, Filing of Challan GST,GST Returns like
:-
GSTR1, GSTR2, GSTR3, GSTR4
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Practical Subject
Course Outcomes:
CO-01 Analyzing / Applying ANALYZE the art of Power Dressing and making a great first impression by
polishing one’s Corporate/ Business manners.
CO-02 Analyzing/ Applying APPLY collaborative, inclusive and creative communication skills.
CO-03 Evaluating/ Applying EVALUATE the concept of emotional intelligence to create and maintain
productive workplace relationships and team environment.
CO-04 Creating / Applying CREATE a case study and role play for understanding of harmony in
existence in their profession and lead an ethical life.
CO-05 Creating/Applying CREATE role plays to Enhance self-esteem, confidence and assertive
behaviour to handle difficult situations with grace, style, and professionalism.
1 Personality Grooming 6
B. DETAILED SYLLABUS
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