Syllabus BBA I AND II Semester Bangalore University |Second semester Syllabus For BBA| BBA Syllabus BU

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First semester BBA syllabus

1.3 ACCOUNTING FOR BUSINESS 

UNIT-1 INTRODUCTION TO ACCOUNTING Meaning, Book keeping & accounting, Need for accounting, (GAAP) Generally Accepted Accounting Principles Concepts and Conventions, list of Indian Accounting Standards, Ind AS-IFRS (Concept only) 

UNIT-2 BASIC ACCOUNTING PROCEDURES  (i) Double Entry System of Book-Keeping – Golden rules of accounting (ii) Journal– Books of original entry (iii) Ledger – Posting – Balancing an account - simple problems on Journal & ledger 

UNIT-3 SUBSIDIARY BOOKS  Purchase book – Sales book – Returns books – Bills of exchange –Bills book – Journal proper.- Cash Book – kinds of cash book & Petty Cash Book Imprest system –simple problems 

UNIT-4 FINAL ACCOUNTS OF PROPRIETARY CONCERN  Classification of Transaction in to revenue and capital- Preparation of Trial balance & Rectification of errors,- Parts of Final Accounts – Income statement and Balance sheet Final Accounts vertical form only 

UNIT: 5: CONSIGNMENT 10 hrs Meaning, Definitions and Features of Consignment-Parties in Consignment – Consignor and Consignee-Differences between Consignment and Ordinary Sale-Special terminologies In Consignment Accounts – Proforma Invoice, Invoice Price, Account Sales, Non-recurring Expenses, Recurring Expenses, Ordinary Commission, Overriding Commission, Del Credere Commission, Normal Loss, Abnormal Loss. Small Problems on Commission and Valuation of Closing StockConsignment Accounts in the books of Consignor – Problems on preparation of Consignment A/c, Consignee A/c and Goods Sent on Consignment A/c in the books of Consignor. 

BUSINESS LAB ACTIVITIES: (Skill developments /Business lab exercises to be executed with recent accounting software packages like Tally, Quick books, SAP-ERP and maintain record) 

1. Draft a chart relating to companies maintaining IFRS standard

 2. Produce documentary evidence for creating accounting ledgers and groupsent on 

3. Prepare a E content on subsidiary books 

4. Develop a E content final accounts any sole trader concern 

5. Develop E-content for a Consignment Agreement 

BOOKS FOR REFERENCE: 

1. Dr. S.N. Maheswari, Financial Accounting 

2. Grewal and Shukla, Advanced Accounting 

3. P.C. Tulasian, Pearson Editions, Introduction to Accounting G 

4. Jain & Narang. Financial Accounting 

5. Accounting Standards - Institute of Chartered Accountants of India

 6. Anil Kumar, Rajesh Kumar and Mariyappa, “Financial Accounting”, HPH 

 1.4 ENTERPRISE MANAGEMENT 

 UNIT -1 NATURE OF MANAGEMENT AND ITS PROCESS-  Meaning, Nature and Importance of Management, Differences between Management and Administration, Management Approaches; Management Functions-Principles of ManagementFayol’s and Taylor’s Principles; Managerial Skills; Task and Responsibilities of Professional Manager 

UNIT-2 PLANNING AND ORGANIZATION - a) Planning -Concept, Features, Importance, Limitations; Planning process; Types of Plans Objectives, Strategy, Policy, Procedures, Method, Rule, Budget; Plan vs Programme- Policies and Procedures; Decision making-Types- Process . b) Organization-Concept, Features, Importance, Limitations; Organizing process; Types of Organization; Flat organization – relevance- trends , work from home prospects; Centralizations and Decentralization; Delegation; Growth in Organization- Task force 

UNIT-3 DIRECTION AND COORDINATION- a) Direction: Concept, Features, Importance, Limitations; Elements of Direction –Supervision, Motivation and theories of motivation Leadership, Theories and Styles of leadership b) Co-ordination: Concept, Features, Importance, Types and limitations 

UNIT-4 CONTROLLING -  Concept, Features, Importance, Limitations; Control Process; Essentials of a Good Control System; Techniques of Control- Traditional and NonTraditional Control Devices; Relationship between planning and controlling 

UNIT-5 RECENT TRENDS IN MANAGEMENT Change Management-Crisis Management-Global practices-International Manager-Quality of work life –Résistance to management- Risk Management-Total quality Management, Kaizan cross culture (Concepts only) 

BUSINESS LAB ACTIVITIES : 

1. Develop a Chart on Principles of Management 

2. Prepare Chart on steps involved in decision making 

3. Develop Chart on organisation structire 

4. Construct a Graphic representation of Maslow‟s Theory. 

5. List out recent trends in management 

BOOKS FOR REFERENCE

 1. Stephen P. Robbins,Management, Pearson 

2. Koontz andO‟Donnell, Management, McGrawHill. 

3. Griffin, Nelson, Manjunath, MGMT and ORGB, Cengage 

4. L M Prasad, Principles of management, Sultan Chand and Sons

 5. V.S.P Rao/Bajaj, Management process and organization, ExcelBooks.

 6. T. Ramaswamy : Principles of Management,HPH.

 7. Tripathi& Reddy, Principles of Management. McGraw Hill 

8. R.K Sharma Shashi K Gupta Rahul Sharma: Principles of Management Kalyani Publishers 

 1.5 CORPORATE REGULATIONS 

UNIT-1: INTRODUCTION TO COMPANY  Meaning and Definition – Features – Kinds of companies as per companies act 2013 – (Meaning only) – Steps involved in formation of company as per companies Act 2013 – Promotion Stage – Meaning of promoter, Position of Promoter and Functions of Promoter- Incorporation stage – Documents required for incorporation- Memorandum of Association and Articles of Association, Certificate of incorporation; Subscription Stage – E-Prospectus, Statement in lieu of prospects and Book Building; Commencement Stage – Documents to be filed, e-filing, Certificate of Commencement of Business. 

UNIT-2 : CAPITAL OF A COMPANY  Share Capital - Meaning of Shares- Kinds of Shares- Debentures and Bonds- Types of debentures and bonds, SEBI guidelines for issue of shares and debentures. 

UNIT-3: COMPANY ADMINISTRATION Key Managerial Personnel- Managing Director, Whole Time Directors, Company Secretary, C-suite executives-CEO, CFO, COO, CTO, CKO, CRO and CIO Chief Financial Officer, Resident Director, Independent Director;(Meaning only) Managing Director- Appointment, Powers, Duties and Responsibilities; Audit committee and its functions Company Secretary- Meaning, Types, Qualification, Appointment, Position, Rights, General duties, Liabilities and Removal or dismissal. 

UNIT-4: CORPORATE MEETINGS  Types of Meetings, Provisions relating to Annual General meeting, Extraordinary General Meetings, Board Meeting as per companies act 2013, Requisites of a valid meeting; Resolutions and kinds of resolution; Preparation of Agenda and minutes. Corporate governance- composition of BODs Cadbury Committee report, SAXEN-OXLEY ACT, Narayamurthy and Narechandra Chandra committee recommendation of corporate Governance.

 UNIT-5: WINDING UP OF COMPANIES AND CSR LEGISLATIONS IN INDIA  Meaning- Modes of winding up; Official Liquidator-Powers and Duties; Consequences of Winding up Meaning of CSR, Scope for CSR Activities under schedule VII of the companies Act 2013, Provisions of CSR mandate

 BUSINESS LAB ACTIVITIES: 

1. Prepare a chart showing different types of Companies. 

2. Develop e- specimen copy of Memorandum of Association and Articles of Association of any company. 

3. Prepare a chart showing qualifications of company secretary as per companies act 2013 

4. Draft a Notice of Company Meetings – Annual, Special, Extraordinary and Board Meetings 

5. Prepare a Chart showing functions of liquidator 

 6. Conduct a case study on CSR initiatives of any one company and submit a case study report 

BOOKS FOR REFERENCE (Latest Editions) 

1. N.D. Kapoor, Company Law and Secretarial Practice, Sultan Chand and Sons. 

2. M.C. ShuklaandGulshan, Principles of Company Law, S. Chanda and Co. 

3. C.L. Bansal, Business and Corporate law, Excel Books. 

4. Chanda, Company Law, Cengage 

5. S.S Gulshan, Company Law, New Age International. 

6. Maheshwari and Maheshwari, Elements of Corporate Laws, Himalaya Publishers 

7 Garg K.C , Chawla R.C and Gupta Vijay Company law Kalyani Publishers 

 1.6 BUSINESS MATHEMATICS AND LOGICAL REASONING 

 UNIT1: THEORY OF SETS  Theory of Sets – Set Theory- Venn diagram- Applications of set theory- Basic concepts of Permutations & Combinations. 

UNIT 2: TYPES OF EQUATIONS AND MATRICES  Linear equations - Simultaneous equations (only two variables) Eliminations and substitution method only- Quadratic equations – Factorization and formula method (ax² + bx + c = 0 form only) - Application of equations in business and management. Matrices: Algebra of Matrices, Inverse of a Matrix and determinants, Problems on linear equations in two variables using Cramer's rule. 

UNIT 3: RATIO, PROPORTION, PERCENTAGE, PROFIT AND LOSS  Ratio- Inverse Ratio- Proportion - Properties of Proportions- Direct proportions- Inverse proportions- -Calculation of percentage, regarding marks, population, money, income etc - Profit & loss- Calculation of profit or loss - Calculation of percentage profit or loss - Calculations of cost price and selling price - Total profit or loss while buying and selling different articles at different rates. 

UNIT 4: INTEREST & ANNUITIES Simple Interest- Compound interest including half yearly and quarterly calculations - Nominal rat and effective rate of interest - Varying rate of interest- Depreciation - Present value-Net present value - Future value. Annuities - Present value of an annuity-Future value of an annuity-Sinking fund. 

UNIT 5: LOGICAL REASONING  Number series - Coding and Decoding - odd man out- Time and work- Analytical Reasoning Relationships - Syllogism 

BUSINESS LAB ACTIVITIES: 

1. Divide your class students into pairs and assign each pair a single set concept (such as union, subset, superset, etc.) 

2. Develop Business Problems Matrix 

3. Prepare a Bank Statement using SI and CI.

 4. Develop an Amortization Table for Loan Amount – EMI Calculation. 

5. Develop any two logical puzzles 

6. Take the previous of UPSC, KPSC, Banks, Insurance company, Railway board question papers and solve numerical aptitude and reasoning segments

 BOOKS FOR REFERENCE : (Latest edition)

 1. Ayres, Frank Jr. Theory and Problems of Mathematics of Finance. Schaum’s Outlines Series. McGraw Hill Publishing Co. 

2. Dr. Sancheti & Kapoor: Business Mathematics and Statistic, Sultan Chand and Sons. G 

3. M Raghavachari – Mathematics for Management: An Introduction - Tata McGraw Hill Note 

4. R.G.D Allen – Basic Mathematics; Macmillan, New Delhi

 5. Soni, R.S. Business Mathematics. Pitambar Publishing House. 

6. Singh J. K. Business Mathematics. Himalaya Publishing House. 

7. Ranganath: Business Mathematics, GK Publications, Mumbai.

 8. Dr. R.G. Saha & Others – Methods & Techniques for Business Decisions, VBH 

9. Selvaraj, Quantitative Methods in Management, Excel Books 

10. Study Material of the Institute of Chartered Accountants of India (ICAI) Freely Downloadable from the website of the Institute

First semester English Chapter 1 The Last Leaf

First semester English Chapter 3 Daughter

First semester English Chapter 4 A conversation with a reader

First semester English Chapter 5 My Teacher

click here ICHR solved previous question paper part 1

Click here ICHR solved previous question paper part 2

Second Semester BBA syllabus

2.3 FINANCIAL ACCOUNTING 

UNIT-1 INTRODUCTION TO IFRS 

 Need for IFRS-Features of IFRS-Applicability of IFRS-Beneficiaries of Convergence with IFRS (theory only) 

UNIT-2 ACCOUNTING FOR HIRE-PURCHASE 

 Meaning of Hire Purchase and Installment Purchase System - Legal provisions - Calculation of interest - when rate of interest and cash price is given - when cash price and total amount payable is given, when rate of interest and installments amount are given but cash price is not given - Calculation of cash price under annuity method - Journal Entries and Ledger Accounts in the books of Hire Purchaser and Hire Vendor (Asset Accrual Method only). 

UNIT-3 ROYALTY ACCOUNTS 

Introduction - meaning - technical terms - royalty - landlord - tenant - minimum rent - short workings - recoupment of short working under - fixed period - floating period - recoupment within the life of a lease - treatment of strike, stoppage of work and sub-lease - accounting treatment in the books of lessee(tenant) - when royalty is less than minimum rent - when royalty is equal to minimum rent - when the right of recoupment is lost - when minimum rent account method is followed - passing journal entries and preparation of Ledger Accounts - royalty account - landlord account – short workings account - minimum rent when minimum rent account is followed in the books of lessee only 

UNIT-4 SALE OF THE PARTNERSHIP FIRM 

 Introduction - need for conversion - meaning of purchase consideration - methods of calculating purchase consideration - net payment method - net asset method - passing of journal entries and preparation of ledger accounts in the books of vendor - treatment of certain items - dissolution expenses - unrecorded assets and liabilities - assets and liabilities not taken over by the purchasing company - contingent liabilities - non- assumption of trade liabilities- in the books of purchasing company - passing of incorporation entries - treatment of security premium - fresh issue of shares and debentures to meet working capital - preparation of balance sheet as per 'Companies Act' 2013 - under vertical format. 

 UNIT: 5: ACCOUNTING FOR JOINT VENTURES 

 Introduction – Meaning – Objectives – Distinction between joint venture and consignment – Distinction between joint venture and partnership – maintenance of accounts in the books of coverturers – maintaining separate books for joint venture -- problems.

 BUSINESS LAB ACTIVITIES: 

( Skill development business lab activities to be executed through accounting packages) 

1. List out the different areas of applications of IFRS in India 

2. Develop EMI calculation mechanism in an auto retailers-Two wheeler s and Cars 

3. Develop E-content for Royalty Agreement 

4. Collect the information on 5 recently converted a firm in to joint stock company business organizations

 5. Develop E-content for a Joint Venture Agreement 

BOOKS FOR REFERENCE: 

1. Dr. S.N. Maheswari, Financial Accounting 

2. Grewal and Shukla, Advanced Accounting 

3. P.C. Tulasian, Pearson Editions, Introduction to Accounting 

4. Jain & Narang. Financial Accounting 

5. Accounting Standards - Institute of Chartered Accountants of India

 6. Raj Garg &Manpreet Kaur-International Financial Reporting Standards –Kalyani publishers G 

  

2.4 HUMAN RESOURCE MANAGEMENT PRACTICES 

UNIT 1: HUMAN RESOURCE MANAGEMENT 

 Human Resources Management – Meaning, Definitions, Characteristics, Objectives, Importance, Functions and Process, Challenges, Recent Trends -Human Resources Manager – Duties and Responsibilities, Paradigms for Post Modern Managers-Meaning, Definitions, Characteristics, Objectives, Importance, Functions and Process of Human Resources Development-Differences between personnel Management and Human Resources Development, difference HRM and SHRM, difference between HRM and IHRM 

UNIT 2: HUMAN RESOURCE PLANNING, RECRUITMENT & SELECTION 

 Human Resource Planning – Meaning, Importance, Benefits and Scope-Job Analysis, Job Design, Job Description, Job enrichment and Job Evaluation. Recruitment – Meaning, Definitions and Sources of Recruitment: Traditional and Modern sources of recruitment-E-recruitment, Twitter, Blog, Instagram, Linkedin Walk in, talk in, Write in, Artificial intelligence (Robots based) virtual discussion, Selection – Meaning, Definitions and Process of Selection- identification of five dark qualities in an individual before selection process of selection and Placement 

UNIT 3: HUMAN RESOURCE PRACTICES 

 Induction and Orientation – Meaning, Definitions, Objectives and Purposes-Training – Meaning, Need, Benefits and Methods, Pros and Cons of each Method of Training-Identification of Training & Development Needs-Human Resources Development of Managers and Employees-Performance Management System (PMS) – Meaning, Definitions, Objectives, Methods of Appraising the past performance and current performance of the employee and executive, projecting future performance of an employee, individual employee development difference and performance appraisal and performance management system (PA vs PMS) 

UNIT 4: COMPENSATION AND REWARD SYSTEM 

 Compensation - Meaning, Definitions, Objectives and Importance-Wages and Salary Perquisites, Fringe Benefits, Bonus and Incentives – Meanings only, incentives in sun rise sector and sun set sector. Performance based pay, merit based pay, skill based pay, and competency based pay, dual system of payment for the same job position. Promotion – Meaning, Definitions, Features, Methods of Promotion –seniority vs meritocracy 

UNIT 5: EMPLOYEE COACHING, COUNSELLING AND INDUSTRIAL RELATIONS 

 Employee Coaching - Meaning, Definitions, Objectives, Types. Employee Counselling-Meaning Definitions, Objectives, Skills and Techniques Industrial. Relation-meaning, definition and Actors in IRs 

BUSINESS LAB ACTIVITIES: 

1. Develop the offer letter and appointment order to given to new recruit

 2. Develop E- contents for 5 dark qualities of an individual 

3. List out the examples for sunrise sector and sun set sectors

 4. Develop E-content for the role of artificial intelligence in HR functions 

5. Develop the E-Content for employee performance management System 

BOOKS FOR REFERENCE: 

1. Dr. K Aswathappa -Human resource Management Tata Mcgraw Hills 

2. Shashi K Gupta and Rosy Joshi Human Resource Management 

3. Managing Human Resources by Wayne F Cascio

 4. Subba Rao Human resource management-HPH 

5. K Ramachandra and et.,al. Human Resource Management HPH

 6. C.B.Mamoria, Personnel management, HPH. 

7. Edwin Flippo, Personnel management, McGraw Hill.

 8. Michael Porter, HRM and human Relations, Juta & Co.Ltd. G 

 

2.5 STATISTICAL APPLICATIONS IN BUSINESS 

UNIT 1: STATISTICAL DESCRIPTION OF DATA 

 a. Introduction to Statistics – Definition of Statistics –- Functions – Scope – Limitations b. b.Classification and tabulation of data - Collection of data - census and sample techniques. Classification of data, preparation of frequency distribution and tabulation of data.(simple problems) c Statistical Representation of Data -Diagrammatic representation of data - Bar diagramsubdivided bar diagram- percentage bar diagram and pie diagram Histogram- Frequency polygonogives (simple problems). 

UNIT 2: MEASURES OF CENTRAL TENDENCY & DISPERSION 

 a. Measures of Central Tendency- Arithmetic Mean– Median – Mode (both grouped and ungrouped data including open- end class (Direct Methods only. Weighted Arithmetic Mean & Combined Mean -Empirical relationship between mean, median and mode. b. Dispersion - Range - Quartile deviation - Mean deviation about mean - Standard deviation and their Coefficients. (Direct method only).

 UNIT 3: CORRELATION & REGRESSION 

 a. Correlation- Types of Correlation- Karl Pearson's coefficient of correlation, Spearman's rank correlation coefficient- Problems b. Regression - Regression lines -Regression coefficients - The two regression equations Correlation coefficient through regression coefficient- Problems. 

UNIT 4 : INDEX NUMBERS AND TIME SERIES 

a. Index Numbers- Uses of Index Numbers, Problems involved in construction of Index Numbers, Methods of construction of Index Numbers. Simple Aggregative Method – Simple Average of Price Relative Method – Weighted index method – Laspereys, Paasches and Fisher’s Ideal method Consumer Price Index – Problems b. Time Series - Introduction- Components of Time series - Analysis of time series by moving averages – problems on Trend and Least Squares method (Linear) and ordinary least square method (OLS) 

UNIT 5: PROBABILITY 

Meaning and Importance of Probability- Experiment, Event and types of events, Additional & Multiplication theorem of probability.(Simple Problems on addition theorem only) 

BUSINESS LAB ACTIVITIES

Develop a table for number of students studying in different course at your college for a particular period 

Collect data from at least 5 friends about the percentage of marks obtained in SSLC and PUC and present the same in a Bar Diagram Form. 

 Collect data from at least 10 friends about the pocket money they receive in a month and their monthly expenditure on Mobile Recharge, Cosmetics, Chats and Other Expenses and Analysis the data by computing standard deviation and coefficient of variation. 

 Collect the age statistics of 10 married couples and compute correlation coefficient and regression equations. 

Analyze a particular company monthly share price movement traded in BSE & NSE by using moving average 

SUGGESTED BOOKS : 

1. Gupta, S. P. Statistical Methods. New Delhi: Sultan & Chand 

2. Sharma, J. K. Business Statistics . New Delhi: Pearson Publishers. 

3. Vohra, N.D. Quantitative Techniques in Management. Tata McGraw Hill Publishing co 

4. Beri, G. C.. Business Statistics . New Delhi: Tata McGraw Hill Educations Pvt Ltd.

 5. Ellahance : Statistical Methods

 6. Chikodi & Satya Prasad – Quantitative Method for Business

 7. Sridhara Bhatt - Quantitative Techniques for Managers , HPH

 8. Quantitative Techniques for Managerial Decisions, U K Srivastava, G V Shenoy,S C Shar 

9. Bhat B R, Srivenkataramana and K S MadhavaRao, Statistics for Beginners Vol 1 - New Age (P) Ltd,. 

 10, K Ramachandra and et.,al. Quantitative methods for Business HPH 

11. Gurumurthy K H and et.,al. Quantitative analysis for Business decisions HPH . 

 2.6 PRODUCTION AND INVENTORY MANAGEMENT 

UNIT 1: INTRODUCTION TO PRODUCTION AND OPERATIONS MANAGEMENT

Meaning and definition – Classification – Objectives, need – types – Advantages and disadvantages of Production and Operations Management, Application of automation, artificial intelligence, volatility , uncertainty , complexity ambiguity ( VUCA) in production and operations, 

UNIT 2:PLANT LOCATION AND LAYOUT 

Meaning and 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: QUALITY CONTROL 

 Quality control – Statistical Quality Control, Quality Management, six- sigma, Control charts and Operating characteristics curves, Accepting Sampling Procedures, Quality circles, Meaning of ISO and TQM. 

UNIT 4:INVENTORY MANAGEMENT 

Meaning and Concepts -Objectives, Capacity planning, Corresponding Production Planning, Controlling, Scheduling, Routing. Management of Inventory- JIT ,ABC etc 

UNIT 5:MAINTENANCE AND WASTE MANAGEMENT 

Introduction – Meaning – Objectives – Types of maintenance, Breakdown, 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. 

BUSINESS LAB ACTIVITIES:

 1. Visit any industry and list out the stages of its automation and artificial intelligence with as many details as possible. 

2. List out the factors which are important while selecting a plant layout and draw a chart on Plant layout 

3. Describe the Functions of Quality Circles in an industry 

4. List out the Functions of inventory management in an organization 

5. Visit a company and List out Environmental issues. How is inventory managed in a company? 

 BOOKS FOR 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. G 

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 Publishing 

9. Dr. L. N. Agarwal and Dr. K.C. Jain, Production Management 

10. Thomas E. Morton, Production Operations Management, South Western College

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