fbpx
ChaloExam Logo

Book Free Classes

Download free BBA 1st sem module wise notes, latest solved question papers, previous 5 years question paper till 2021, model question papers, easy notes, exam oriented notes are available on this website chaloexam.com of Bangalore University

Bangalore University 1st Sem BBA Study Materials (New Syllabus )

New Syllabus

Syllabus

 1.3 ACCOUNTING FOR BUSINESS 

OBJECTIVE:  

The objective of this course is to help the students acquire conceptual knowledge of the discipline  financial accounting and to impart skills for preparation of financial statements of different  undertakings for acquiring practical wisdom 

UNIT-1 INTRODUCTION TO ACCOUNTING 06 Hrs  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 12hrs  (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 14 Hrs  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 14 Hrs  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 Stock Consignment 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  

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

  4. 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

  1. Jain & Narang. Financial Accounting 

  2. Accounting Standards - Institute of Chartered Accountants of India  6. Anil Kumar, Rajesh Kumar and Mariyappa, “Financial Accounting”, HPH

 1.4 ENTERPRISE MANAGEMENT  

OBJECTIVE: 

The objective of this course is to enable the students to understand the principles of enterprise management of  a business entity and its recent trends 

UNIT -1 NATURE OF MANAGEMENT AND ITS PROCESS- 14Hrs 

Meaning, Nature and Importance of Management, Differences between Management and  Administration, Management Approaches; Management Functions-Principles of Management Fayol’s and Taylor’s Principles; Managerial Skills; Task and Responsibilities of Professional  Manager 

UNIT-2 PLANNING AND ORGANIZATION - 16 Hrs 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 .  

  1. 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- 12 Hrs 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 - 08 Hrs 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 06 Hrs 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. 

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

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

  

 1.5 CORPORATE REGULATIONS 

Objective: To create awareness amongst student’s fraternity with the prevalent corporate laws and to nurture administration skills 

UNIT-1: INTRODUCTION TO COMPANY 16 Hrs 

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 08 Hrs 

 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 14Hrs 

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 08 Hrs 

 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 10 Hrs  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

  1. 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. 

  2. Chanda, Company Law, Cengage 

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

  4. 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 

Objective: This course aims to equip the students with the mathematical background required for  business management and skills of numerical abilities and aptitudes for cracking public service  examinations and competitive examinations. 

UNIT1: THEORY OF SETS 08 Hrs Theory of Sets – Set Theory- Venn diagram- Applications of set theory- Basic concepts of  Permutations & Combinations. 

UNIT 2: TYPES OF EQUATIONS AND MATRICES 14 hrs 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 10 hrs 

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 14 hrs  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 10 hrs 

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.

  1. M Raghavachari – Mathematics for Management: An Introduction - Tata McGraw Hill Note 4. R.G.D Allen – Basic Mathematics; Macmillan, New Delhi 

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

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

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

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

  6. Selvaraj, Quantitative Methods in Management, Excel Books 

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

Join BBA WhatsApp Group

Bangalore University 1st Sem BBA Study Materials (Old Syllabus )

Old Syllabus

Syllabus

 

1.3 FUNDAMENTALS OF ACCOUNTING 

OBJECTIVE 

The objective of this subject is to acquaint students with the accounting concepts, tools and techniques  influencing business organizations

Unit 1: INTRODUCTION TO FINANCIAL ACCOUNTING 08 Hrs Introduction – Meaning and Definition – Objectives of Accounting – Functions of Accounting – Users of  Accounting Information – Limitations of Accounting – Accounting Principles – Accounting Concepts and  Accounting Conventions. Accounting Standards –List of Indian Accounting Standards. 

Unit 2: ACCOUNTING PROCESS 10Hrs Meaning – Process of Accounting – Kinds of Accounts – Rules - Transaction Analysis – Journal – Ledger – Balancing of Accounts – Trial Balance – Problems. 

Unit 3: SUBSIDIARY BOOKS 10 Hrs Meaning – Significance – Types of Subsidiary Books – Purchases Book – Sales Book – Purchase Returns  Book – Sales Return Book – Bills Receivable Book – Bills Payable Book – Cash Book (Simple Cash Book,  Double Column Cash Book, Three Column Cash Book and Petty Cash Book) and Journal proper. Bank  Reconciliation Statement – Preparation of Bank Reconciliation Statement. 

Unit 4: FINAL ACCOUNTS OF PROPRIETARY CONCERN 10 Hrs Preparation of Profit& Loss Account and Balance Sheet(Vertical form). 

Unit 5: SINGLE ENTRY SYSTEM 18Hrs Meaning – Features – Types – Merits – Demerits – Differences between single entry and double entry  systems – Preparation of Opening Statement of Affairs, Closing Statement of Affairs, Computation of  Profit/Loss and Revised Statement of Affairs. Conversion of single entry to double entry system. 

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. Prepare a Bank Reconciliation Statement with imaginary figures 

BOOKS FOR REFERENCE 

  1. Jawaharlal & Seema Srivastava: Financial Accounting, HPH  

  2. R.G Saha, Fundamentals of Accounting, HPH  

  3. Dr. S.N. Maheswari, Financial Accounting, HPH 

  4. Dr. Venkataraman R. & others, Fundamentals of Accounting, VBH  

  5. S Jayapandian: Financial Accounting from Zero,  

  6. Grewal and Gupta, Advanced Accounting, Sultan Chand.  

  7. S. P Jain and K. L. Narang ; Financial Accounting, Kalyani Publishers.  

  8. Soundra Rajan A & K. Venkataramana, Financial Accounting, SHB Publishers.  9. Dr. Alice Mani: Fundamentals of Accounting, SBH.

10 

1.4 BUSINESS ORGANISATION AND ENVIRONMENT 

OBJECTIVE 

The objective is to familiarize the students with aspects of Business Organization and its Environment. 

Unit 1: INTRODUCTION TO BUSINESS ORGANIZATION 10 Hrs Meaning of Business – Classification of Business Activities – Industry – Types of Industry – Commerce – Trade – Aids to Trade –Meaning – Advantages and Disadvantages 

Unit 2: FORMS OF BUSINESS ORGANIZATION 14Hrs Sole Proprietorship – Meaning – Characteristics – Advantages and Disadvantages. Partnership – Meaning – Characteristics – Advantages and Disadvantages - Types of Partners. Co-operative Society - Meaning – Characteristics – Types – Advantages and Disadvantages. 

Unit 3: JOINT STOCK COMPANY 08 Hrs Meaning – Definition – Features – Types of Companies – Formation of a Company. 

Unit 4: BUSINESS ENVIRONMENT 14Hrs Meaning and Importance. Dimensions of Business Environment – Political, Economic, Social, Legal,  Natural and Technological Environment.  

Unit 5: GOVERNMENT AND BUSINESS 10Hrs Meaning and Importance. Impact of Government policy on business and industry with reference to  liberalization, privatization and globalization. 

SKILL DEVELOPMENT 

Draw a Business Tree 

Prepare a Partnership deed 

Prepare Memorandum and Articles of Association of any company  

Discuss the Impact of Globalization on Indian Business and Industry  

State the impact of Technology on Indian Business  

BOOKS FOR REFERENCE 

  1. Dr. Aswathappa: Essentials of Business Environment, HPH. 

  2. Francis Cherrunilam : Business Environment, HPH. 

  3. Muniraju S.K. Podder – Business Organisation & Environment , VBH 

  4. VivekMittall, – Business Environment, Excel Books, New Delhi.  

  5. Raj Agarwal – Business Environment, Excel Books, New Delhi. 

  6. K. Venkataramana, Business Environment, SHB Publishers. 

  7. Dr. Alice Mani: Business Organization & Environment, SBH.

11 

1.5 QUANTITATIVE METHODS FOR BUSINESS - I 

OBJECTIVE 

To provide basic knowledge of quantitative methods and their application to commercial situations and for  decision making in business. 

Unit 1: NUMBER SYSTEM 04 Hrs Introduction – Natural Numbers - Even Numbers – Odd Numbers – Integers – Prime Numbers – Rational &  Irrational numbers, Real Numbers, HCF & LCM ( Simple problems ) 

Unit 2: THEORY OF EQUATIONS 12Hrs 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 form only). Problems on Commercial Application. 

Unit 3: PROGRESSIONS 12 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 4: MATRICES AND DETERMINANTS 14Hrs Introduction, Meaning, types of matrices – operations of addition, subtraction, multiplication of two  matrices – problems, transpose of a square matrix. Determinant of a square matrix- minor of an element,  co-factor of an element of a determinant. adjoint of a square matrix, singular and non-singular matrices – inverse of a square matrix – Problems on linear equations in two variables using Cramer‟s rule. 

Unit 5: COMMERCIAL ARITHMETIC 14 Hrs Simple interest, Compound interest including half yearly and quarterly calculations, annuities Percentages,  bills discounting, concepts of Ratios, duplicate-triplicate and sub-duplicate of a ratio. Proportions, third,  fourth and inverse proportion - problems. 

SKILL DEVELOPMENT 

Calculation of future value of present value. 

Calculation of geometric mean i.e, CAGR. 

Calculation of EMI, Premium amount. 

BOOKS FOR REFERENCE 

  1. A.LeninJothi : financial Mathematics, HPH. 

  2. Dikshit & Jain : Business Mathematics, HPH 

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

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

  5. R. Selvaraj, Quantitative Methods in Management, Excel Books. 

  6. G.R. Veena & Seema: Business Mathematics and Statistics, I.K. Intl  

  7. Dr. Sancheti & Kapoor: Business Mathematics and Statistic, Sultan Chand and Sons. 8. Zamarudeen: Business Mathematics, Vikas Publishers. 

  8. Saha: Mathematics for Cost Accountants, HPH. 

  9. 7 Lectures – Quantitative Methods for Business – I, HPH

12 

1.6 MANAGEMENT PROCESS 

OBJECTIVES: 

The objective is to familiarize the students with concepts and principles of Management 

Unit 1: INTRODUCTION TO MANAGEMENT 12Hrs Introduction - Meaning, Nature and Characteristics of Management - Scope and functional areas of  Management - Management as a Science, Art or Profession - Management & Administration - Principles of  management - Social responsibility of Management and Ethics. 

Unit 2: PLANNING 08 Hrs Nature, importance and purpose of planning - Planning process, Objectives - Types of plans (Meaning only)  - Decision making – importance & steps. 

Unit 3: ORGANIZING AND STAFFING 14Hrs Nature and purpose of organization, Principles of organization - Types of organization –Departmentation,  Committees - Centralization Vs decentralization of authority and responsibility - Span of Control - MBO  and MBE( Meaning only) - Nature and importance of staffing. 

Unit 4: DIRECTING AND COORDINATING 14Hrs Meaning and nature of directing - Motivation theories (Maslow‟s, Herzberg, McGregor‟s X & Y theory).  Leadership – Meaning -Formal and Informal Leadership – Characteristics - Leadership Styles - Autocratic/Dictatorial - Democratic/Participative, Free reign/Laissez faire Leadership Styles - Communication -Meaning and importance, Barriers to Communication, Types of Communication – Coordination–Meaning, importance and Principles. 

Unit 5: CONTROLLING 08Hrs Meaning and steps in controlling - Essentials of a sound control system - Methods of establishing control (in  brief). 

SKILL DEVELOPMENT 

  • Different types of Organization Charts (structure). 

  • Chart on Staffing. 

  • Graphic representation of Maslow‟s Theory. 

  • Chart on Media of Communication. 

  • Draft Control chart for different industries / business groups. 

BOOKS FOR REFERENCE 

  1. Appanniah& Reddy, Management HPH. 

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

  3. Rekha & Vibha – Management Process, Vision Book House. 

  4. Koontz & O‟Donnell, Management, McGraw Hill. 

  5. L M Prasad, Principles of management, Sultan Chand & Sons 

  6. V.S.P Rao/Bajaj, Management process and organization, Excel Books.

13 

  1. Karampal : Management Process & Organizational Behaviour, I.K. Intl 

  2. Rustum & Davan, Principles and practice of Management. 

  3. S V S Murthy, Essentials of Management. 

  4. Thomas. N. Duening& John. M. Ivan cevich, Management, Principles and Guidelines, Biztantra  Publications. 

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

  6. Kandepu : Elements of Functional Administration, HPH 

  7. K. Venkataramana, Management Process, SHB Publishers. 

  8. Dr. Alice Mani: Management Process, SBH.

Business Organization and Environment
Quantitative Methods for Business - I

Book Now For Free Classes

Get It Now

Bangalore University 1st Sem BBA Study Materials (Old Syllabus )

previous question papers

Solved Question Papers​

Join WhatsApp Group

Shopping Basket