BU Syllabus BBA Regular IV Sem

IV SEMESTER BBA REGULAR SYLLABUS(CBCS) 

BANGALORE UNIVERSITY

4.2 COST ACCOUNTING 

UNIT 1: INTRODUCTION TO COST ACCOUNTING 08 Hrs 

Introduction – Meaning& Definition of Cost, Costing and Cost Accounting – Objectives of Costing - Comparison between Financial Accounting and Cost Accounting –Designing and Installing a Cost Accounting System – Cost Concepts - Classification of Costs – Cost Unit – Cost Center – Elements of Cost – Preparation of Cost Sheet – Tenders and Quotations. 

UNIT 2: MATERIAL COST CONTROL 14 Hrs 

Meaning – Types: Direct Material, Indirect Material. Material Control – Purchasing Procedure – Store Keeping – Techniques of Inventory Control –Levels settings– EOQ – ABC Analysis – VED Analysis – Just In-Time – Perpetual Inventory System – Documents used in Material Accounting - Methods of Pricing Material Issues: FIFO, LIFO, Weighted Average Price Method and Simple Average Price Method - Problems. 

UNIT 3: LABOUR COST CONTROL 10 Hrs 

Meaning – Types: Direct Labour, Indirect Labour - Timekeeping – Time booking – Idle Time – Overtime – Labour Turn Over. Methods of Labour Remuneration: Time Rate System, Piece Rate System, Incentive Systems (Halsey plan, Rowan Plan & Taylor’s differential Piece Rate System) –

UNIT 4: OVERHEAD COST CONTROL 14 Hrs 

Meaning and Definition – Classification of Overheads – Procedure for Accounting and Control of Overheads – Allocation of Overheads – Apportionment of Overheads – Primary Overhead Distribution Summary – Secondary Overhead Distribution Summary – Repeated Distribution Method and Simultaneous Equations Method – Absorption of Factor Overheads – Methods of Absorption (Theory Only) – Machine Hour Rate – Problems on Machine Hour Rate. 

UNIT 5: RECONCILIATION OF COST AND FINANCIAL ACCOUNTS, EMERGING CONCEPTS IN COSTING. 10 Hrs 

Need for Reconciliation – Reasons for differences in Profit or Loss shown by Cost Accounts and Profit or Loss shown by Financial Accounts – Preparation of Reconciliation Statement and Memorandum Reconciliation Account.

 BUSINESS LAB ACTIVITIES 

1. Identification of elements of cost in services sector by visiting any service sector.

 2. Cost estimation for the making of a proposed product. 

3. Draft the specimen of any two documents used in material account.

 4. Collection and Classification of overheads in an organization on the basis of functions 

5. Prepare a reconciliation statement with imaginary figures 

6. Collect the latest amendments pertaining to cost sheet elements of ICMA, London G

 

BOOKS FOR REFERENCE 

1. M N Arora- Costing-HPH 

2. Jain and Narang-cost accounting-Kalyani publishing House 

3. Tulsian’s- cost accounting-S chand publication 

4. J. Made Gowda – Cost and Management Accounting , HPH 

5. M.V. Skukla – Cost and Management Accounting 

6. N.K. Prasad: Cost Accounting, Books Syndicate Pvt. Ltd.

 7. Nigam & Sharma: Cost Accounting , HPH 

8. Khanna Pandey & Ahuja – Practical Costing, S Chand . G 

4.3 BANKING OPERATIONS AND INNOVATIONS 

 UNIT 1: BANKER AND CUSTOMER RELATIONSHIP 

Introduction – Meaning of Bank – Banker - Meaning of Customer - general & Special Relationships.

 UNIT 2: BANKING OPERATIONS. 

Collecting Banker and Paying Banker- Meaning – Holder for Value –Holder in Due Course Cheques- collection and payment procedure,- cheques truncation system ( CTS0 paper to follow (PTF) Crossing of Cheques, Dishonor of Cheques, Grounds of Dishonor ,Consequences of wrongful dishonor of Cheques. 

UNIT 3: CUSTOMERS AND ACCOUNT HOLDERS. 14 Hrs Procedure and Practice in opening and operating accounts of different customers including Minors - Meaning & Operations of Joint Account Holders, Partnership Firms, Joint Stock companies, Executors and Trustees, Clubs and Associations and Joint Hindu Undivided Family.- E- accounting opening procedure , KYC documents . 

UNIT 4: BANK SERVICES 12 Hrs Principles of lending, Kinds of lending facilities such as Loans, Cash Credit, Overdraft, Bills Discounting, Letters of Credit , criteria for lending loans –CBIL score importance and documents Fee based services-security features, documents , defaults - NPA –meaning types and recovery procedure , Demat 

UNIT 5: BANKING INNOVATIONS. 10 Hrs New technology in Banking – E-services – plastic cards . Internet Banking, ATM based services ,ECS, MICR, RTGS, NEFT, DEMAT, IMPS UPI , AADHAR enabled payment system , USSD, E-Valet and application based payment systems, Role of artificial intelligence in banks, Block Chain – meaning and features 

BUSINESS LAB ACTIVITIES:  

Collect and paste pay in slip for SB A/c and Current a/c. 

 Draw a specimen of a crossed cheque. 

 List out different types of customers and collect KYC documents required for loan 

 List out various fee based services offered by a bank in your locality 

 List out application based payment systems provided by a commercial bank 

BOOKS FOR REFERENCE

 1. Maheshwari. S.N.: Banking Law and Practice, Vikas Publication. 

2. Kothari N. M: Law and Practice of Banking.

 3. Tannan M.L: Banking Law and Practice in India, Indian Law House

 4. S. P Srivastava ; Banking Theory & Practice, Anmol Publications

 5. Gordon & Natarajan: Banking Theory Law and Practice, HPH. 

6. Sheldon H.P: Practice and Law of Banking. 

7. Neelam C Gulati: Principles of Banking Management. 

8. M. Prakhas, Bhargabhi R: Banking law & Operation, Vision Book House G 

4.4 BUSINESS RESEARCH METHODOLOGY

 

UNIT 1: INTRODUCTION TO RESEARCH - 16 Hrs Research: Meaning –Characteristics of Research- Objectives – Types of Research – Scope of Research – Significance of Research- Research Methods Vs Research Methodology. Research Design : Review of literature and its significance- Problem Formulation – Sources of problem formulation-Ethics in Research- Plagiarism in research, Measures to overcome Plagiarism, Research Dses ign –Types of research design-Steps involved in designing research design- Types of variables in relation to research design

 UNIT 2: SAMPLING METHODS- AND HYPOTHESIS 10 Hrs Sampling methods- Probability and non-Probability and its applicability- Sampling errors, Confidence interval, Level of significance Testing of hypothesis-Types –Significance-Steps involved in hypothesis-Formulation of hypothesisErrors in hypothesis- - 

UNIT 3: TOOLS FOR COLLECTION OF DATA - 14 Hrs Data and its types in research, Sources of data collection, - Primary and secondary - Questionnaire Design-Schedules-Interview-Observation- Survey methods- Scaling measurement techniques: Nominal Scale, Ordinal Scale, Interval Scale, Rating Scale. 

UNIT 4: DATA -ANALYSIS 10 Hrs Classification and Tabulation of data - Analysis of data –Steps involved in analysis of dataDescriptive statistics (Meaning only),Parametric and non- parametric tests applicability (Concepts only) and presentation of Data through charts etc 

UNIT 5: REPORT WRITING 06 Hrs Reports and its types , Format of research report, Report writing – Principles – Steps in report writing-Bibliography, Reference importance and writing style 

BUSINESS LAB ACTIVITIES 

 Illustrate steps involved in research process  

Prepare a statement of problem by selecting topic of your choice 

 Illustrate review of literature and identify research gap 

 Construct a questionnaire for collection of primary data keeping in mind the topic chosen for research and make a analysis 

 Prepare research report on any research topic of your choice

 BOOKS FOR REFERENCE

 1. O.R.Krishnaswamy; Research methodology in Social Sciences, HPH, 

2. R. Divivedi: Research Methods in Behavior Science, Macmillan India Ltd.,. 

3. J.K. Sachdeva: Business Research Methodology HPH 

4. S.N. Murthy, V. Bhojanna: Business Research Methods Excel Books 

5. Levin &Rubin: Statistics for Management, Prentice Hall of India, 

6. Gupta S; Research Methodology and Statistical Techniques, Deep & Deep Publication (P) Ltd., 

7. Thakur D: Research Methodology in Social Sciences, Deep & Deep Publications (P) Ltd., G

 8. Tripathi P.C:A Textbook of Research Methodology, Sultan Chand & Sons, 

9. Shashi K. Gupta Praneet Singh: Business Research Methods Kalyani Publishers 

10. C.R. Kothari, Research Methodology, Vikas Publications 

11. Usha Devi N, Santhosh Kumar - Business Research Methodology

4.5 BEHAVIOURIAL SCIENCE 

UNIT 1 INTRODUCTION TO ORGANIZATION BEHAVIOUR 8 Hrs \Introduction to organization and Behavioural Science, role of Behavioural Science in present Business World, organization and managers, manager’ roles and skills, behaviour at work, introduction to organization behaviour, major behavioural science disciplines contributing to OB, challenges and opportunities managers have in applying OB concepts, OB model (including motivation models) and levels of OB model 

UNIT 2 INDIVIDUAL BEHAVIOR 14 Hrs Introduction to individual behaviour, values, attitudes, job satisfaction, personality, perception and individual decision making, learning, motivation at work, managing emotions and stress management-meaning-definition Stress and job performance relationship Approaches to stress management, coping with stress 

UNIT 3 INTERPERSONAL BEHAVIOR 8 Hrs Interpersonal Behaviour, Johari Window, Transactional Analysis – ego states, types of transactions, life positions, applications of T.A., managerial interpersonal styles. 

UNIT 4 GROUP BEHAVIOR 12Hrs Introduction to group behaviour, foundations of group behaviour, concept of group and group dynamics, types of groups, formal and informal groups, theories of group formation, group norms, group cohesiveness, group decision making, inter group behaviour, concept of team vs. group, types of teams, building and managing effective teams, leadership theories and styles, power and politics, conflict and negotiation. 

UNIT 5 ORGANISATIONAL BEHAVIOR 14 Hrs Foundations of organization structure, organization design, organization culture, organization Change-resistance ,strategies cultural management , human resource management policies and practices, diversity at work. 

BUSINESS LAB ACTIVITIES: 

1. Prepare a chart of various organization behaviouriarl models 

2. Develop any one motivational models for an organization

 3. List out variousFactors influencing perceptions 

4. Prepare a chart on various interpersonal behavioral styles. 

5. Collect and record the group and organizational behavior of any industry 

BOOKS FOR REFERENCE 

1. K. Aswathappa, Organizational Behaviour, HPH. 

2. N.S. Gupta, Organizational Behaviour, HPH 

3. Robbins, Organizational Behaviour, International Book House. G 

4. John W. Newstrom&Kieth Davis, Organizational Behaviour, McGraw Hill. 

5. P.G. Aquinas Organizational Behavior, Excel Books. 

6. Fred Luthans, Organizational Behaviour. McGraw Hill. 

7. . Gangadhar. V.S.P.Rao and P.S.Narayan, Organizational Behaviour 

8. M.N.Mishra: OrganisationalBehaviour and Corporate Development, HPH. 

9. Sharma R.K & Gupta S.K, Management and Behaviour Process, Kalyani Publishers. 

 4.6 ADVANCED CORPORATE ACCOUNTING

 UNIT1: UNDERWRITING OF SHARES 10 hrs. Meaning, Underwriting Agreements, Underwriting commission, Underwriter, functions, Advantages.Types of underwriting – marked and unmarked applications. Problems (Excluding Journal entries). 

UNIT2: MERGERS AND ACQUISITIONS OF COMPANIES 20 hrs. Meaning of Amalgamation and Acquisition, Types of Amalgamation –Amalgamation in the nature of Merger, Amalgamation in the nature of Purchase. Methods of purchase consideration. Calculation of purchase consideration (Ind AS 103) (Old AS 14). Net Asset Method – Net Payment Method. Accounting for Amalgamation. Ledger Accounts in the books of Transferor Company and journal entries in the books of Transferee Company – preparation of new Balance sheet (Vertical Format) (Excluding External Reconstruction).

 UNIT 3: INTERNAL RECONSTRUCTION 10 hrs. Meaning – Objective –Procedure- Forms of Reduction- Passing of Journal Entries-Preparation of Reconstruction Account. Preparation of Reconstructed Balance sheet (Vertical Format) Problems.

 UNIT 4: LIQUIDATION OF COMPANIES. 10 hrs. Meaning of liquidation. Types of liquidation. Order of payment- Liquidator – calculation of Liquidators Remuneration – Preparation of Liquidators Final Statement of Account.

 UNIT 5: RECENT DEVELOPMENTS IN ACCOUNTING AND ACCOUNTING 6 hrs. STANDARDS (Theory Only) Meaning of Recent development. Human Resource Accounting – Environmental Accounting and Social Responsibility Accounting. Forensic accounting Note: 1. The relevant Ind- AS Standards in line with the IFRS for all the above topics should be covered 2. Any revision of relevant Indian Accounting Standard would become applicable immediately

 BUSINESS LAB ACTIVITIES: 

1. List out underwriting institutions with their underwriting details . 

2. Collect and record the any five recently merged companies

 3. List out legal provisions in respect of internal reconstruction 

4. Conduct a case study on liquidated company .

 5. List out various developments in accounting 

BOOKS FOR REFERENCE: (Latest versions)

 1. Dr. S N Maheswari. Corporate Accounting. 

2. S P Jain and K L Narang – Corporate Accounting 

3. Shukla and Grewal – Financial Accounting G 

4. Tulsian, Advanced Accounting S Chand publishing 

5. Dr. A.L Saini, IFRS for India. Snow white publications. 

6. R L Gupta; Advanced Accountancy. 7. Arulanandam & Raman ; Corporate Accounting –II 8. Anil Kumar and others: Advanced Corporate Accounting.

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