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HEALTH CARE MANAGEMENT mba 3rd sem chaloexam
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TECHNOLOGY FOR MANAGEMENT mba 2nd sem chaloexam
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Syllabus

6.1 BUSINESS REGULATIONS 

OBJECTIVE:  

To introduce the students to various Business Regulations and familiarize them with common issues  of relevance. 

UNIT 1: INTRODUCTION TO BUSINESS LAWS 06 Hrs 

Introduction, Nature of Law, Meaning and Definition of Business Laws, Scope and Sources of  Business Laws. 

UNIT 2: CONTRACT LAWS 18Hrs 

Indian Contract Act, 1872: Definition of Contract, essentials of a valid contract, classification of  contracts, remedies for breach of contract. 

Indian Sale of Goods Act, 1930: Definition of contract of sale, essentials of contract of sale,  conditions and warrantees, rights and duties of buyer, rights of an unpaid seller. 

UNIT 3: COMPETITION AND CONSUMER LAWS: 14 Hrs 

The Competition Act, 2002: Objectives of Competition Act, Features of Competition Act, CAT, offences and penalties under the Act, Competition Commission of India. 

Consumer Protection Act, 1986: Definition of the terms consumer, consumer dispute, defect,  deficiency, unfair trade practices and services. Rights of the consumer under the Act, Consumer  Redressal Agencies – District Forum, State Commission, National Commission. 

UNIT 4: ECONOMIC LAWS 12 Hrs 

Indian Patent Laws and WTO Patent Rules: Meaning of IPR, invention and non-invention, procedure  to get patent, restoration and surrender of lapsed patent, infringement of patent,  FEMA 1999: Objects of FEMA, salient features of FEMA, definition of important terms: authorized  person, currency, foreign currency, foreign exchange, foreign security, offences and penalties. 

UNIT 5: ENVIRONMENTAL LAW 06 Hrs 

Environment Protection Act, 1986: Objects of the Act, definitions of important terms: environment,  environment pollutant, environment pollution, hazardous substance and occupier, types of pollution,  rules and powers of central government to protect environment in India. 

SKILL DEVELOPMENT  

Prepare a chart showing sources of business law and Indian Constitution Articles having economic  significance. 

Draft an agreement on behalf of an MNC to purchase raw materials indicating therein terms and conditions  and all the essentials of a valid contract. 

Draft an application to the Chief Information Officer of any government office seeking information about  government spending. 

Draft digital signature certificate. 

Draft a complaint to District Consumer Forum on the deficiency of service in a reputed corporate hospital  for medical negligence. 

Collect leading cyber-crimes cases and form groups in the class room and conduct group discussion. Draft a constructive and innovative suggestions note on global warming reduction. 

BOOKS FOR REFERENCE: 

  1. K. Aswathappa, Business Laws, HPH, 
  2. Bulchandni, Business Laws, HPH. 
  3. K. Venkataramana, Business Regulations, SHBP.  
  4. Kamakshi P & Srikumari P – Business Regulations, VBH.  
  5. N.D. Kapoor, Business Laws, Sultan chand publications. 
  6. S.S Gulshan – Business Law 
  7. S.C. Sharma: Business Law I.K. International Publishers  
  8. Tulsion Business Law, TMH.

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6.2 PRINCIPLES AND PRACTICE OF AUDITING 

OBJECTIVE: 

This subject aims at imparting knowledge about the principles and methods of auditing and their  applications. 

Unit 1: INTRODUCTION TO AUDITING 12 Hrs Introduction – Meaning - Definition – Objectives – Differences between Accountancy and Auditing – Types of Audit - Advantages of Auditing – Preparation before commencement of new Audit – Audit  Notebook – Audit Working Papers – Audit Program, Recent Trends in Auditing: Nature & Significance of Tax Audit – Cost Audit - Management Audit. 

Unit 2: INTERNAL CONTROL 10 Hrs Internal Control: Meaning and objectives. Internal Check: Meaning, objectives and fundamental  principles. Internal Check as regards: Wage Payments, Cash Sales, Cash Purchases. Internal Audit: Meaning - Advantages and Disadvantages of Internal Audit – Differences between Internal Check and  Internal Audit. 

Unit 3: VOUCHING 12 Hrs Meaning - Definition – Importance – Routine Checking and Vouching – Voucher -Types of Vouchers  – Vouching of Receipts: Cash Sales, Receipts from debtors, Proceeds of the sale of Investments. Vouching of Payments: Cash Purchases, Payment to Creditors, Deferred Revenue Expenditure. 

Unit 4: VERIFICATION AND VALUATION OF ASSETS AND LIABILITIES 12 Hrs Meaning and Objectives of verification and valuation– Position of an Auditor as regards the  Valuation of Assets – Verification and Valuation of different Items: Assets: Land & Building, Plant &  Machinery, Goodwill – Investments - Stock in Trade. Liabilities: Bills Payable - Sundry Creditors – Contingent Liabilities. 

Unit 5: AUDIT OF LIMITED COMPANIES AND OTHERS 10 Hrs Company Auditor – Appointment – Qualification - Powers - Duties and Liabilities – Professional  Ethics of an Auditor. Audit of Educational Institutions – Audit of Insurance Companies- Audit of Co operative societies. 

SKILL DEVELOPMENT: 

Collect the information about types of audit conducted in any one Organization Visit an audit firm, write about the procedure followed by them in Auditing the books of accounts  of a firm. 

Draft an investigation report on behalf of a Public Limited Company 

Record the verification procedure with respect to any one fixed asset. 

Draft an audit program. 

BOOKS FOR REFERENCE: 

  1. P N Reddy & Appannaiah, Auditing, HPH 
  2. TR Sharma, Auditing, Sahitya Bhavan  
  3. BN Tandon, Practical Auditing, Sultan Chand  
  4. Dr. Nanje Gowda, Principles of Auditing, VBH  
  5. Dr. Alice Mani: Principles & Practices of Auditing, SBH.  
  6. K. Venkataramana, Principles And Practice Of Auditing, SHBP.  
  7. MS Ramaswamy, Principles and Practice of Auditing.  
  8. Dinakar Pagare, Practice of Auditing, Sultan Chand  
  9. Kamal Gupta, Practical Auditing, TMH 
  10. R.G Sexena - Principles and Practice of Auditing, HPH

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6.3 INCOME TAX - II 

OBJECTIVE 

The Objective of this subject is to make the students to understand the computation of Taxable  Income and Tax Liability of individuals. 

Unit 1: PROFITS AND GAINS FROM BUSINESS OR PROFESSION 16 Hrs Meaning and Definition of Business, Profession – Vocation - Expenses Expressly Allowed – Allowable Losses – Expenses Expressly Disallowed – Expenses Allowed on Payment Basis - Problems on Business relating to Sole Trader and Problems on Profession relating to Chartered  Accountant, Advocate and Medical Practitioner. 

Unit 2: CAPITAL GAINS 16 Hrs Basis of Charge – Capital Assets – Transfer of Capital Assets – Computation of Capital Gains – Exemptions U/S 54, 54B, 54D, 54EC, 54F– Problems on Capital Gains. 

Unit 3: INCOME FROM OTHER SOURCES 10 Hrs Incomes – Taxable under the head Other Sources – Securities – Kinds of Securities – Rules for  Grossing Up – Ex-Interest Securities – Cum-Interest Securities – Bond Washing Transactions – Problems on Income from Other Sources. 

Unit 4: DEDUCTIONS FROM GROSS TOTAL INCOME 06 Hrs Deductions u/s: 80 C, 80 CCC, 80 CCD, 80 D, 80 G, 80 GG, 80 GGA, and 80 U. (80 G & 80 GG together should not be given in one problem)  

Unit 5: SET-OFF & CARRY FORWARD OF LOSSES AND ASSESSMENT OF  INDIVIDUALS 08Hrs Meaning –Provision for Set-off & Carry forward of losses (Theory only). 

Computation of Total Income and Tax Liability of an Individual Assessee (Problems– in case of  income from salary & house property- computed income may be given).  

SKILL DEVELOPMENT 

Table of rates of Tax deducted at source. 

Filing of IT returns of individuals. 

List of Enclosures for IT returns. 

BOOKS FOR REFERENCE 

  1. Dr. Vinod K. Singhania: Direct Taxes – Law and Practice, Taxmann publication. 2. B.B. Lal: Direct Taxes, Konark Publisher (P) ltd. 
  2. Dinakar Pagare: Law and Practice of Income Tax, Sultan Chand and sons. 4. Gaur & Narang: Income Tax, Kalyani 
  3. B.B. Lal: Income Tax, Central Sales Tax Law & Practice, Konark Publisher (P) Ltd. 6. Singhania: Income Tax 
  4. Dr. H.C Mehrothra : Income Tax, Sahitya Bhavan 
  5. 7 Lecturer Income Tax – VBH

41 

6.4 MANAGEMENT ACCOUNTING 

OBJECTIVE 

The objective of this subject is to enable the students to understand the analysis and interpretation of  financial statements with a view to prepare management reports for decision-making. 

UNIT 1: INTRODUCTION TO MANAGEMENT ACCOUNTING 12 Hrs 

Management Accounting: Meaning – Definition – Objectives – Nature and Scope– Role of  Management Accountant – Relationship between Financial Accounting and Management Accounting,  Relationship between Cost Accounting and Management Accounting.  

Analysis of Financial Statements: Types of Analysis – Methods of Financial Analysis – Problems on  Comparative Statement analysis – Common Size Statement analysis and Trend Analysis. 

UNIT2: RATIO ANALYSIS 14 Hrs 

Meaning and Definition of Ratio, Classification of Ratios, Uses & Limitations – Meaning and types of  Ratio Analysis – Calculation of Liquidity ratios, Profitability ratios and Solvency ratios.  

UNIT 3: FUND FLOW ANALYSIS 10 Hrs 

Meaning and Concept of Fund – Meaning and Definition of Fund Flow Statement – Uses and  Limitations of Fund Flow Statement – Differences between Cash Flow Statement and Fund Flow  Statement - Procedure for preparation of Fund Flow Statement – Statement of changes in Working  Capital – Statement of Funds from Operations – Statement of Sources and Applications of Funds – 

Problems.  

UNIT 4: CASH FLOW ANALYSIS 14 Hrs 

Meaning and Definition of Cash Flow Statement – Concept of Cash and Cash Equivalents - Uses of  Cash Flow Statement – Limitations of Cash Flow Statement – Provisions of Ind AS-7 (old AS 3) – Procedure for preparation of Cash Flow Statement – Cash Flow from Operating Activities – Cash  Flow from Investing Activities and Cash Flow from Financing Activities – Preparation of Cash Flow  Statement according to Ind AS-7 (old AS 3) (Indirect Method Only). 

UNIT 5: MANAGEMENT REPORTING 06 Hrs 

Meaning of Management Reporting – Requisites of a Good Reporting System – Principles of Good  Reporting System – Kinds of Reports – Drafting of Reports under different Situations. 

SKILL DEVELOPMENT 

Collection of financial statements of any one organization for two years and preparing comparative  statements 

Collection of financial statements of any two organization for two years and prepare a common Size  Statements  

Collect statements of an Organization and Calculate Important Accounting Ratio’s Draft a report on any crisis in an organization. 

BOOKS FOR REFERENCE 

  1. Dr. S.N. Maheswari , Management Accounting  
  2. Sexana, Management Accounting 
  3. SudhindraBhat- Management Accounting  
  4. Dr. S.N. Goyal and Manmohan, Management Accounting 
  5. B.S. Raman, Management Accounting 
  6. Sharma and Gupta, Management Accounting 
  7. M Muniraju& K Ramachandra, Management Accounting 
  8. PN Reddy &Appanaiah, Essentials of Management Accounting. 
  9. J.Made Gowda - Management Accounting 
INFORMATION & TECHNOLOGY GROUP (Elective)
BANKING & INSURANCE GROUP (Elective)

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Bangalore University and Bangalore North University Bcom 2nd Sem Study Materials

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Bangalore University 2nd Sem BCOM Study Materials (New Syllabus)

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Bangalore University and Bangalore North University BCOM syllabus 2021

New Syllabus

Syllabus

2.3: ADVANCED FINANCIAL ACCOUNTING 

OBJECTIVE:  

The objective of this course is to help the students acquire knowledge, skills and acumen of  accounting treatment in respect of different categories of business undertakings and special type of  business activities 

UNIT 1: BRANCH ACCOUNTS 14 HOURS Meaning of Head Office, Branch, Branch Accounts and Branch Accounting-Objectives and  Advantages of Branch Accounting Types of Branches – Meaning and features of Dependent Branches, Independent Branches and Foreign Branches-Methods of maintaining books of  accounts by the Head Office – Meaning and Features of Debtors System, Stock & Debtors  System, Wholesale Branch System and Final Account System-Methods of ascertainment of  Profit or Loss of Branch under Debtors System – Cost Price Method and Invoice Price  Method. Problems on preparation of Branch A/c in the books of Head Office under Cost  Price Method and Invoice Price Method 

UNIT 2: CONSIGNMENT ACCOUNTS 10 HOURS 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. 

UNIT 3: JOINT VENTURE ACCOUNTS 08 HOURS Meaning, Definitions and Features of Joint Venture-Differences between Joint Venture and  Partnership-Accounting for Joint Ventures – Preparation of Joint Venture A/c, Joint Bank  A/c and Co-Venturer’s A/c 

UNIT 4: ROYALTY ACCOUNTS 12 HOURS Meaning and Definition of Royalty-Special terminologies in Royalty Accounts – Landlord, Tenant, Output, Minimum Rent/Dead Rent, Short Workings, Recoupment of  Short Workings. Methods of Recoupment of Short Workings – Fixed Method and  Floating Method-Problems on Ascertainment of Royalty Payable - Preparation of  Analytical Table including adjustment for Strike Period. 

UNIT 5: HIRE PURCHASE ACCOUNTS 12 HOURS Meaning and Definition of Hire Purchase System-Meaning and Definition of Instalment  Purchase System-Differences between Hire Purchase and Instalment Purchase System Special terminologies in Hire Purchase Accounts – Hire Vendor, Hire Purchaser, Cash  Price, Down Payment, Hire Purchase Price, Principal Component, Interest Component-

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Need for segregation of Instalment Amount into Principal Component and Interest  Component-Problems on accrual method only-segregation of Instalment Amount into  Principal Component and Interest Component when (i) Interest component is not  included in the instalment amount (ii) Interest component is included in the instalment  amount (iii) Rate of interest is not given and (iv) Cash price is not given.  

BUSINESS LAB ACTIVITIES 

  1. Draft a chart showing types of branches 

  2. Develop branch accounts E-contents for a firm 

  3. Develop E-content for a Consignment Agreement 

  4. Develop E-content for a Joint Venture Agreement 

  5. Develop E-content for Royalty Agreement 

BOOKS FOR REFERENCE 

  1. Dr. S.N. Maheswari: Financial Accounting, Vikas Publications New Delhi 2. S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers  3. Radhaswamy and R.L. Gupta: Advanced Accounting , Sultan Chand  

  2. Dr.Janardhanan: Financial Accounting, Kalyani Publishers 

  3. Jawaharlal & Seema Srivastava :Financial Accounting, HPH  

  4. Anil Kumar, Rajesh Kumar and Mariyappa, “Financial Accounting”, HPH 7. Srinivas putty Advanced financial Accounting-HPH 

  5. Saha et., al., Advanced Financial Accounting-VBH

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2.4 MARKETING AND EVENT MANAGEMENT 

OBJECTIVE: 

The objective of this course is to enable students to acquire basic knowledge about the concept of  marketing management, consumer behaviour, market segmentation strategy and event management. 

UNIT 1: MARKETING MANAGEMENT AND ENVIRONMENT 12 HOURS Marketing Management: Meaning, Definitions and Features of Market, Marketer,  Marketing Concepts –Selling Concept, Marketing Concept and Societal Marketing Concept,  Marketing versus Selling, E-marketing and digital marketing meaning only, Marketing  Environment –Micro Environment –Suppliers, Competitors, Intermediaries, Customers and  Public Macro Environment – Demographic, Economic, Natural, Technological, Political  and Cultural Factors,  

UNIT 2: MARKETING MIX AND MARKET SEGMENTATION 10 HOURS Marketing mix-Meaning, components-4ps for goods marketing and 7ps for services  marketing, distinction between goods marketing and service marketing. MIS and marketing  research and marketing intelligence (meaning only), Market segmentation- Definition of  Market Segment -Objectives, Advantages, Limitations and Bases of Market Segmentation 

UNIT 3: CONSUMER BEHAVIOUR 10 HOURS Meaning, Definitions, Features and Importance of Consumer Behaviour- Customer versus  Consumer, Buyer versus User, Buyer versus Decision Maker, Factors influencing Consumer  Behaviour – Cultural, Social, Personal and Psychological Factors, Consumers Buying Roles  – Initiator, Influencer, Decider, Buyer and User, Buying Behaviour – Complex Buying  Behaviour, Dissonance Reducing Buying Behaviour, Habitual Buying Behaviour, Variety  Seeking Buying Behaviour, Steps in Buying Process – Need Recognition, Information  Search, Evaluation of Alternatives, Purchase Decision and Post Purchase Behaviour 

UNIT 4: EVENT MANAGEMENT 08 HOURS Event – Meaning, Definition, Characteristics, Types, Advantages and 5 C’s of events, Type  of Customers for Events-Event management – Meaning, Definitions, Essentials, Key  Drivers, Stages and Decision Makers in Event Management-Event Management Staff – Establishing Policies and Procedures of an Event, Role of Event Manager and the people  involved in conducting the event, Developing Record Keeping System in Event  Management 

UNIT 5: CONDUCT OF AN EVENT & PROCEDURE 12 HOURS Planning Schedule, Steps to Organize an Event, Assignment of Responsibilities Communication in Events – Multichannel used for communication, Operational  Communication Tools for Events, Event Marketing and Communications Planning Process Budget of an Event – Basic Event Budgeting Rules, Typical Event Expenditure, Reasons for 

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Budget of an Event, Fundamentals of Creating an Event Budget, Predicting the Financial  Outcome of an Event, Importance of Financial Control of an Event, Continual adjustment of  the Event Budget-Computer Aided Event Management – Use of Computer and Technology  from the start to End of Event, Event Planning Software, Roles and responsibilities of Event  manager for different Events-Checklist of an Event, Emergency plan checklist for an Event,  Sample event planning checklist-Event Proposal-Events Licenses and Permissions, permits  and license for events, Government Environment for Event. 

BUSINESS LAB ACTIVITIES: 

  1. Develop E-content for Marketing Mix components 

  2. Draft a chart of Marketing Environment 

  3. Make a diagrammatic presentation of buying process 

  4. Show different bases of market segmentation 

  5. Show steps for organizing an event 

  6. List out (together with relevant photographs) any 5 events that you have participated. . 

  

BOOKS FOR REFERENCE: 

  1. S A Sherlekar & Sherlekar marketing management HPH

  2. Nair, S. R. Consumer Behaviour and Marketing Research: Text and Cases. Global Media 3. K Ramachandra and et.,al. Marketing Management t HPH

  3. Mark Sonderm CSEP -Event entertainment and production:publishers; wiley and sons, Inc 5. Annestephen; Event management, HPH. 

  4. K. Venkatramana -Event Management - SHBP. 

  5. K Ramachandra and Allabaksh Principles of Event Management HPH

  6. Rekha and Vibha Marketing management -VBH

  7. Nihaasif Event management-VBH

23 

2.5 HUMAN CAPITAL MANAGEMENT 

OBJECTIVE: The objective of this course is to enable the students to gain knowledge and skills of  managing human resources in various organisations.  

UNIT 1: HUMAN RESOURCE MANAGEMENT 12 HOURS 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 12 Hrs 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 12 HOURS  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 10 HOURS 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 06 Hrs Employee Coaching - Meaning, Definitions, Objectives, Types. Employee Counselling Meaning Definitions, Objectives, Skills and Techniques Industrial. Relation-meaning,  definition and Actors in IRs

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BUSINESS LAB ACTIVITY 

  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 

  2. Subba Rao Human resource management-HPH 

  3. K Ramachandra and et.,al. Human Resource Management HPH 6. Rekha and Vibha Human Resource management VB

25 

2.6 QUANTITATIVE ANALYSIS FOR BUSINESS DECISIONS 

OBJECTIVE 

The objective of this course is to enable students to acquire basic knowledge of analysis and  interpretation of data for use in the decision making process in a business entity.  

UNIT 1: INTRODUCTION TO STATISTICS 08 HOURS  Introduction, Meaning, Definitions, Features, Objectives, Functions, Importance and  Limitations of Statistics -Important terminologies in Statistics – Data, Raw Data, Primary  Data, Secondary Data, Population, Census, Survey, Sample Survey, Sampling, Parameter,  Unit, Variable, Attribute, Frequency, Seriation,.- Individual, discrete and continuous.  Classification of Data.-Requisites of Good Classification of Data.-Types of Classification – Quantitative and Qualitative Classification (simple illustrations) 

UNIT 2: TABULATION AND PRESENTATION OF DATA 12 HOURS Types of Presentation of Data – Textual Presentation, Tabular Presentation, One-way Table,  Two-way Table,.-Important terminologies – Variable, Quantitative Variable, Qualitative  Variable, Discrete Variable, Continuous Variable, Dependent Variable, Independent  Variable, Frequency, Class Interval, Tally Bar. Diagrammatic and Graphical Presentation,  Rules for Construction of Diagrams and Graphs. Types of Diagrams – One Dimensional  Simple Bar Diagram, Sub-divided Bar Diagram, Multiple Bar Diagram, Percentage Bar  Diagram – Two Dimensional Diagram – Pie Chart, Graphs – Histogram, Frequency  Polygon, Ogives, curve– simple Problems on tabulation, diagrams and Histogram Only 

UNIT-3: MEASURES OF CENTRAL TENDENCY 12 HOURS  Meaning and Objectives of Measures of Tendency-Requisites of an Ideal Average, -Types  of Averages -Arithmetic Mean, Median and Mode- Problems on Calculation of Arithmetic  Mean, Median and Mode direct method only (including problems involving empirical  relationship between Mean, Median and Mode) 

UNIT 4: MEASURES OF DISPERSION & SKEWNESS 12 HOURS  Meaning and Objectives of Measures of Dispersion-Requisites of Good Measure of  Dispersion-Types of Measures of Dispersion –Range, Quartile Deviation, Mean Deviation,  Standard Deviation- and their Co-efficient problems on direct method only. Measures of  Skewness – Meaning, Absolute and Relative Measures – Karl Pearson’s Coefficient of  Skewness and Bowley’s Coefficient of Skewness – Problems 

UNIT 5: CORRELATION, REGRESSION & TIME SERIES ANALYSIS 12 HOURS  Meaning and Types of Correlation -Karl Pearson's Coefficient of Correlation, Spearman's  Rank Correlation Coefficient, -Correlation Coefficient through Regression Coefficient 

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Meaning of Regression, Regression Lines, Regression Coefficients, Regression Equations – Problems-Meaning and Components of Time Series, Analysis of time series by Moving  Averages and Least Squares Method  

BUSINESS LAB ACTIVITIES 

  1. Collect data from at least 5 friends about their monthly expenditure on Mobile Recharge,  Cosmetics, Chats and Other Expenses and present the same in a Tabular Form 2. 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 

  2. Collect data from at least 10 friends about the pocket money they receive in a month and  present the same in the form of a frequency distribution with class interval of Rs. 25, 50 etc 4. Collect data about marks scored in English subject in PUC from at least 30 students of your  class and calculate Arithmetic Mean 

  3. Collect the data about the age of at least 10 married couples and compute correlation  coefficient  

BOOKS FOR REFERENCE: 

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

  2. Vohra, N.D. Quantitative Techniques in Management. Tata McGraw Hill Publishing  3. Bhat B R, Srivenkataramana and K S MadhavaRao, Statistics for Beginners - New Age (P) 4. Beri, G. C.. Business Statistics . New Delhi: Tata McGraw Hill Educations Pvt Ltd.  5. Bowerman, Bruce, O'Connell, Richard, Murphree, Emilly Business Statistics in Practice by  McGraw-Hill Education  

  3. Chikodi & Pradad – Quantitative Method for Business - II  

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

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

9. Gurumurthy K H and et.,al. Quantitative analysis for Business decisions VBH

Quantitative Analysis for Business Decision

Bangalore University 2nd Sem BCOM Study Materials (Old Syllabus)

Old Syllabus

Syllabus

2.3 ADVANCED FINANCIAL ACCOUNTING 

OBJECTIVE : 

The objective of this subject is to acquaint the students with the few accounting standards and make  them familiar with the accounting procedures for different types of business. 

Unit 1: INSURANCE CLAIMS 12 Hrs Introduction – Need – Loss of Stock Policy – Steps for ascertaining Fire insurance claim – Treatment  of Salvage – Average Clause – Treatment of Abnormal Items – Computation of Fire insurance claims.  

Unit 2: CONSIGNMENT ACCOUNTS 12 Hrs Introduction – Meaning – Consignor – Consignee – Goods Invoiced at Cost Price – Goods Invoiced at  Selling Price – Normal Loss – Abnormal Loss – Valuation of Stock – Stock Reserve – Journal Entries  – Ledger Accounts in the books of Consignor and Consignee.  

Unit 3: ACCOUNTING FOR JOINT VENTURES 12 Hrs Introduction – Meaning – Objectives – Distinction between joint venture and consignment – Distinction between joint venture and partnership – maintenance of accounts in the books of co venturers – maintaining separate books for joint venture – preparation of memorandum joint venture - problems. 

Unit 4: BRANCH ACCOUNTS 10 Hrs Introduction – Meaning – Objectives – Types of Branches - Dependent Branches – Features – Supply  of Goods at Cost Price - Invoice Price – Branch Account in the books of Head Office (Debtors  System Only).  

Unit 5 : DEPARTMENTAL ACCOUNTS 10 Hrs Meaning, Objectives, basis of allocation of expenses, Trading and Profit and Loss Account in  Columnar form – (Excluding Inter Departmental Transfers at invoice price)  

SKILL DEVELOPMENT  

Preparation of a claim statement with imaginary figures to submit to Insurance Company. Collection of transactions relating to any branch and prepare a branch account. List out the basis of Allocation of Departmental Expenses. 

Preparation of Consignment account with imaginary figures 

Preparation of Joint accounts with imaginary figures 

BOOKS FOR REFERENCE: 

  1. Arulanandam & Raman; Advanced Accountancy, HPH 

  2. Anil Kumar – Advanced Financial Accounting HPH 

  3. Dr. Alice Mani: Advanced Financial Accenting, SBH. 

  4. Dr. S.N. Maheswari, Financial Accounting, Vikas Publication  

  5. S P Jain and K. L. Narang, Financial Accounting, Kalyani Publication 

  6. Souandrajan & K. Venkataramana, Financial Accounting, SHBP. 

  7. A Bannerjee; Financial Accounting.  

  8. Radhaswamy and R.L. Gupta, Advanced Accounting , Sultan Chand 

  9. M.C. Shukla and Grewel, Advaced Accounting , S Chand

16 

2.4 RETAIL MANAGEMENT  

OBJECTIVE 

The objective is to enable students to acquire skills in Retail Management. 

Unit 1: INTRODUCTION TO RETAIL BUSINESS 10 Hrs. Definition – functions of retailing - types of retailing – forms of retail business ownership. Retail  theories – Wheel of Retailing – Retail life cycle. Retail business in India: Influencing factors – present  Indian retail scenario. International perspective in retail business.  

Unit 2: CONSUMER BEHAVIOUR IN RETAIL BUSINESS 12 Hrs. Buying decision process and its implication on retailing – Influence of group and individual factors,  Customer shopping behaviour, Customer service and customer satisfaction. Retail planning process: Factors to consider in preparing a business plan – implementation – risk analysis. 

Unit 3: RETAIL OPERATIONS 10 Hrs. Factors influencing location of Store - Market area analysis – Trade area analysis – Rating Plan  method - Site evaluation. Retail Operations: Stores Layout and visual merchandising, Stores designing, Space planning, Inventory management, Merchandise Management, Category  Management. 

Unit 4: RETAIL MARKETING MIX 16 Hrs. Introduction -Product : Decisions related to selection of goods (Merchandise Management revisited) – Decisions related to delivery of service. Pricing : Influencing factors – approaches to pricing – price  sensitivity - Value pricing – Markdown pricing. Place : Supply channel – SCM principles – Retail  logistics – computerized replenishment system – corporate replenishment policies. Promotion : Setting objectives – communication effects - promotional mix. Human Resource Management in  Retailing – Manpower planning – recruitment and training – compensation – performance appraisal Methods. 

Unit 5: IMPACT OF INFORMATION TECHNOLOGYIN RETAILING 08 Hrs. Non store retailing (e-retailing) - The impact of Information Technology in retailing - Integrated  systems and networking – EDI – Bar coding – Electronic article surveillance – Electronic shelf labels  – customer database management system. Legal aspects in retailing, Social issues in retailing, Ethical  issues in retailing. 

SKILL DEVELOPMENT  

Draw a retail life cycle chart and list the stages 

Draw a chart showing a store operations 

List out the major functions of a store manager diagrammatically 

List out the current trends in e-retailing 

List out the Factors Influencing in the location of a New Retail outlet. 

BOOKS FOR REFERENCE 

  1. Suja Nair; Retail Management, HPH 

  2. Karthic – Retail Management, HPH 

  3. S.K. Poddar& others – Retail Management, VBH. 

  4. R.S Tiwari ; Retail Management, HPH 

17 

  1. Barry Bermans and Joel Evans: "Retail Management – A Strategic Approach", 8th edition, PHI/02 

  2. A.J.Lamba, "The Art of Retailing", 1st edition, Tata Mc GrawHill, New Delhi, 2003. 7. Swapna Pradhan : Retailing Management, 2/e, 2007 & 2008, TMH 

  3. K. Venkataramana, Retail Management, SHBP. 

  4. James R. Ogden & Denise T.: Integrated Retail Management  

  5. A Sivakumar : Retail Marketing , Excel Books 

  6. Ogden : Biztantra, 2007 

  7. Levy & Weitz : Retail Management -TMH 5th Edition 2002 

  8. Rosemary Varley, Mohammed Rafiq-: Retail Management 

  9. Chetan Bajaj : Retail Management -Oxford Publication. 

  10. Uniyal &Sinha : Retail Management - Oxford Publications. 

  11. Araif Sakh ; Retail Management

18 

2.5 BANKING LAW AND OPERATIONS 

OBJECTIVE 

The objective is to familiarize the students with the law and operations of Banking. 

Unit 1: NEGOTIABLE INSTRUMENTS 10 Hrs Introduction – Meaning & Definition – Features – Kinds of Negotiable Instruments: Meaning,  Definition & Features of Promissory Notes, Bills of Exchange, Cheques - Crossing of Cheques – Types of Crossing – Endorsements: Meaning, Essentials & Kinds of Endorsement. 

Unit 2: BANKER AND CUSTOMER RELATIONSHIP 10 Hrs Introduction – Meaning of Banker – Bank - Meaning of Customer – General & Special Relationships. 

Unit 3: BANKING OPERATIONS 18 Hrs Collecting Banker: Meaning – Duties & Responsibilities of Collecting Banker – Holder for Value – Holder in Due Course - Statutory Protection to Collecting Banker 

Paying Banker: Meaning – Precautions – Statutory Protection to the Paying Banker – Dishonor of  Cheques – Grounds of Dishonor – Consequences of wrongful dishonor of Cheques. 

Lending Operations: Principles of Bank Lending – Kinds of lending facilities such as Loans, Cash  Credit, Overdraft, Bills Discounting, Letters of Credit – NPA: Meaning, circumstances & impact – regulations of priority lending for commercial banks.  

Unit 4: CUSTOMERS AND ACCOUNT HOLDERS 12Hrs Types of Customers and Account Holders - 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.  

Unit 5: BANKING INNOVATIONS 06 Hrs New technology in Banking – E-services – Debit and Credit cards. Internet Banking, ATM,  Electronic Fund Transfer, MICR, RTGS, NEFT, DEMAT. 

SKILL DEVELOPMENT: 

Collect and fill account opening form of SB A/c or Current A/c 

Collect and fill pay in slip of SB A/c or Current A/c. 

Draw specimen of Demand Draft. 

Draw different types of endorsement of cheques. 

Draw specimen of Travellers Cheques / Gift cheques / Credit cheques. 

List various customer services offered by atleast 2 banks of your choice. 

BOOKS FOR REFERENCE 

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

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

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

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

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

  6. K. Venkataramana, Banking Operations, SHBP.  

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

  8. Neelam C Gulati: Principles of Banking Management. 

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

  10. Shekar. K.C: Banking Theory Law and Practice, Vikas Publication. 

  11. S. Vipradas & j. K Syan: Bank Lending 

  12. Gajendra & Poddar : Law and Practice of Banking 

  13. Dr. Alice Mani: Banking Law and Operation, SBH.

19 

2.6 QUANTITATIVE ANALYSIS FOR BUSINESS DECISIONS-I  

OBJECTIVE 

The objective is to provide basic knowledge of statistics and their application to business situations. 

Unit 1: INTRODUCTION TO STATISTICS 03Hrs Meaning and Definition – Functions – Scope – Limitations. 

Unit 2: CLASSIFICATION AND TABULATION OF DATA 08 Hrs Collection of data - census and sample techniques. Classification of data, preparation of frequency  distribution and tabulation of data.  

Unit 3: MEASURES OF CENTRAL TENDENCY 20Hrs Meaning and Definition Types of averages – Arithmetic Mean (Simple and Weighted), Median,  Mode (excluding missing frequency problems). Graphical representation of median and mode – Ogive– curve, histogram, smoothed frequency curve and frequency polygon. 

Unit 4: MEASURES OF DISPERSION AND SKEWNESS 15 hrs Meaning & Definition -Range, Quartile Deviation, Mean Deviation Standard Deviation and Co efficient of Variation. Skewness: Meaning, uses, and problems on Karl Pearson’s’ Co-efficient of  skewness. 

Unit 5: INDEX NUMBERS 10 Hrs Meaning & Definition – Uses – Classification – Construction of Index Numbers – Methods of  constructing Index Numbers – Simple Aggregative Method – Simple Average of Price Relative  Method – Weighted index method – Fisher’s Ideal method (including TRT & FRT) – Consumer Price  Index – Problems. 

SKILL DEVELOPMENT 

Draw a blank table showing different attributes  

Collect marks scored 50 students in a examinations and prepare a frequency distributions table Collect data relating to prices of shares of two companies for ten days and ascertain which  companies shares prices is more stable 

Collect the run scored by the two batsmen in ten one day international cricket matches, find who  is better run getter and who more consistence.  

Select 10 items of daily-consumed products and collect base year quantity, base year price and  current year price. Calculate Cost of Living Index. 

BOOKS FOR REFERENCE 

  1. Anand Sharma : Statistics For Management, HPH 

  2. S P Gupta: Statistical Methods- Sultan Chand, Delhi 

  3. D.P Apte ; Statistical Tools for Managers.  

  4. Dr. B N Gupta: Statistics (Sahityta Bhavan), Agra. 

  5. S.C Gupta: Business Statistics, HPH 

  6. N.V.R Naidu : Operation Research I.K. International Publishers 

  7. Ellahance : Statistical Methods, Kitab Mehel. 

  8. Sanchethi and Kapoor: Business Mathematics, Sultan Chand 

  9. Veerachamy: Operation Research I.K. International Publishers 

  10. S. Jayashankar: Quantitative Techniques for Management. 

11.Chikoddi & Satya Prasad : Quantitative Analysis for Business Decision, HPH 12. Dr. Alice Mani: Quantitative Analysis for Business Decisions - I, SBH.

Quantitative Analysis for Business Decisions – I bcom 2nd sem chaloexam
Quantitative Analysis for Business Decisions – I

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Bangalore University Study Materials

Bangalore University and Bangalore North University BBA 6th Semester Study Materials and Previous Year Question Paper

6.1 INTERNATIONAL BUSINESS
OBJECTIVE
The objective of this subject is to facilitate the students in understanding International Business in a multi
cultural world.
Unit 1: INTRODUCTION TO INTERNATIONAL BUSINESS 10Hrs
Meaning and Definition of International Business – Theories of International Trade – Economic Theories –
Forms of International Business – Nature of International Business
Unit 2: MODES OF ENTRY INTO INTERNATIONAL BUSINESS 12 Hrs
Mode of Entry – Exporting – Licensing – Franchising – Contract Manufacturing – Turn Key Projects –
Foreign Direct Investment – Mergers, Acquisitions and Joint Ventures – Comparison of different modes of
Entry.
Unit 3: GLOBALIZATION 16Hrs
Globalization: Meaning – Features – Stages –Production –Investment and Technology, Globalization –
Advantages and Disadvantages – Methods and Essential Conditions for Globalization. MNC’s and
International Business: Definitions – Distinction between Indian Companies – MNC – Global Companies
and TNC – Organizational Transformations – Merits and Demerits of MNC‟s in India
Unit 4: INTERNATIONAL MARKETING INTELLIGENCE 8 Hrs
Information required – Source of Information – International Marketing Information System and Marketing
Research.
Unit 5: EXIM TRADE 10 Hrs
Export Trade, Procedure, Steps & Documentation, Direction of India‟s Trade – Export Financing –
Documents related to Export Trade – Export Marketing – Import Trade, Procedure, Steps, Documentations
and Problems – EXIM Policy – Balance of Payment – Disequilibrium and Measures for Rectification –
Institutions connected with EXIM Trade.
SKILL DEVELOPMENT
 List any three MNC‟s operating in India along with their products or services offered.
 Prepare a chart showing currencies of different countries
 Tabulate the foreign exchange rate or at least 2 countries for 1 month
 Collect and Paste any 2 documents used in Import and Export trade.
BOOKS FOR REFERENCE
1. Dr. Aswathappa International Business, Tata McGraw Hill.
2. P. SubbaRao – International Business – HPH
3. Shyam Shukla; International Business, Excel Books.
4. Francis Cherunilam; International Business, Prentice Hall of India
5. MahuaDutta, International Business, I.K. Intl
6. J. Maskeri- International Business
7. Rosy Joshi; International Business, Kalyani Publishers.
8. Venkataramana. K, International Business, SHBP.
9. Subhasre S – International Business, HPH.
51
6.2 E-BUSINESS
OBJECTIVE:
The objective is to expose the students to electronic modes of commercial operations.
UNIT 1 :E-BUSINESS 16Hrs
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, web auctions, virtual communities, portals,
e-business revenue models.
UNIT 2 : SECURITY FOR E-BUSINESS 12 Hrs
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
UNIT 3 : E-PAYMENTS 12Hrs
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
UNIT 4 : E-BUSINESS MARKETING TECHNOLOGIES 10 Hrs
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.
UNIT 5 : CYBER LAWS 06Hrs
Legal Aspects of E-Business, Internet frauds – Cyber Laws. IT Act 2000 salient features.
SKILL DEVELOPMENT
 Visit Few Business Websites and note down in Practical Record Book
BOOKS FOR REFERENCE
1. Marriappa M – E- Commerce,
2. R. G. Saha, E-Business, HPH
3. M. Suman – E – Commerce & Accounting
4. Kalakota Ravi and A. B. Whinston : “Frontiers of Electronic Commerce”, Addison
5. Watson R T :“Electronic Commerce – the strategic perspective.” The Dryden press
6. Agarwala K.N and Deeksha Ararwala: “Business on the Net – Whats and Hows of E-Commerce”
7. Agarwala and Ararwala : “Business on the Net – Bridge to the online store front,”
8. Murthy CSV: “E. Commerce” Himalaya Publishing House Pvt.Ltd.
52
9. Diwan, Prag and Sharma, “Electronic Commerce – A manager guide to E-business”, Vanity Books
International
10. P. Diwan, S. Sharma; “E-Commerce”, Excel Books.
11. JanalD.S :“Online Marketing Hand book.” Van Nostrand Reinhold Network
12. Kosiur David, “Understanding Electronic Commerce Microsoft”, press Washing-ton.
13. Minoli and Minol, “Web Commerce Technology Handbook”, TMH New Delhi.
14. Schneider Gary P, “Electronic Commerce- course Technology, Delhi.
15. Young Margaret Levine: “The complete reference to Internet”, TMH.
16. C.S.Rayudu: “Ecommerce and E Business”, HPH.
17. Kalakota Ravi: “E-business 2: Road map for success.” Pearson Education Ltd.
18. Kalkota Ravi. “Electronics Commerce”: A managers Guide.
19. Mariammal & Soundra Rajan, E-business, SHB.
53
6.3 INCOME TAX
OBJECTIVE
The objective of this subject is to expose the students to the various provision of Income Tax Act relating to
computation of Income individual assesses only.
Unit 1: INTRODUCTION TO INCOME TAX 14 Hrs
Income Tax: Brief History – Legal Frame Work – Types of Taxes – Cannons of Taxation – Important
Definitions: Assessment – Assessment Year – Previous Year – Exceptions to the general rule of Previous
Year – Assessee – Person – Income – Casual Income – Gross Total Income – Total Income – Agricultural
Income
Residential Status: Determination of Residential Status of an individual (simple problems) – Incidence of
Tax (Simple Problems on Computation of Gross Total Income).
Exempted Incomes: Introduction – Exempted Incomes U/S 10 (Restricted to Individual Assessee) – Only
theory
Unit 2: INCOME FROM SALARY 16 Hrs
Meaning & Definition – Basis of Charge – Allowances – Fully Taxable Allowances – Partly Taxable
Allowances: House Rent Allowance, Entertainment Allowance, Transport Allowance, Children Education
& Hostel Allowances – Fully Exempted Allowances – Perquisites – Tax Free Perquisites – Perquisites
Taxable in all Cases: Rent free accommodation – Concessional accommodation, Personal obligations of the
employee met by the employer – Perquisites Taxable in Specified Cases : Gardener, Sweeper, Gas,
Electricity, Water and Motor car facility (when the motor car is owned or hired by the employer )–
Provident Funds – Deductions from Salary U/S 16 – Problems on Income from Salary(excluding retirement
benefits).
Unit 3: INCOME FROM HOUSE PROPERTY 10 Hrs
Basis of Charge – Exempted Incomes from House Property – Annual Value – Determination of Annual
Value – Loss due to Vacancy – Deductions from Annual Value – Problems on Income from House
Property(Excluding Pre-Construction interest)
Unit 4: PROFITS AND GAINS FROM BUSINESS AND PROFESSION 10Hrs
Meaning and Definition of Business & Profession – Expenses & losses Expressly Allowed – Expenses and
losses Expressly Disallowed – Expenses Allowed on Payment Basis – Problems on computation of income
from Business of Sole Proprietor.
Unit 5: COMPUTATATION OF TOTAL INCOME 06 Hrs
Income from Capital Gains (excluding exemptions – Theory only) – Income from Other Sources (Theory
only) – Deductions U/S 80 C, D & G. Simple problems on Computation of Total income of an Individual
SKILL DEVELOPMENT
 Form No. 49A (PAN) and 49B.
 Filling of Income Tax Returns.
 List of enclosures to be made along with IT returns (with reference to salary & H.P).
54
 Preparation of Form 16.
 Computation of Income Tax and the Slab Rates.
 Computation of Gratuity.
 Chart on perquisites.
 List of enclosures to be made along with IT returns (with reference to salary and house property
incomes)
BOOKS FOR REFERENCE
1. Dr. Vinod K. Singhania: Direct Taxes – Law and Practice, Taxmann publication.
2. B.B. Lal: Direct Taxes, Konark Publisher (P) ltd.
3. Dr. Mehrotra and Dr. Goyal: Direct Taxes – Law and Practice, Sahitya Bhavan Publication.
4. Dinakar Pagare: Law and Practice of Income Tax, Sultan Chand and sons.
5. Gaur &Narang: Income Tax, Kalyani Publisher s
6. 7 Lecturer – Income Tax – VBH
7. Dr.V.Rajesh Kumar and Dr.R.K.Sreekantha: Income Tax – I, Vittam Publications
55
6.4 STRATEGIC MANAGEMENT OR PROJECT REPORT AND VIVA – VOCE
OBJECTIVE:
The Objective of this subject is to expose the students to the various strategic issues such as strategic
planning, implementation and evaluation etc. and preparation of project reports.
Unit 1: INTRODUCTION TO STRATEGIC MANAGEMENT 10 Hrs
Introduction – Meaning and Definition – Need – Process of Strategic Management – Strategic Decision
Making – Business Ethics – Strategic Management.
Unit 2: ENVIRONMENTAL APPRAISAL 12 Hrs
The concept of Environment – The Company and its Environment – Scanning the Environment,
Technological, Social, Cultural, Demographic, Political, Legal and Other Environments Forces. SWOT
Analysis – Competitive Advantage – Value Chain Analysis.
Unit 3: STRATEGIC PLANNING 12 Hrs
Strategic Planning Process – Strategic Plans during recession, recovery, boom and depression – Stability
Strategy – Expansion Strategy – Merger Strategy – Retrenchment Strategy – Restructure Strategy – Levels
of Strategy – Corporate Level Strategy – Business Level Strategy and Functional Level Strategy –
Competitive Analysis – Porter‟s Five Forces Model.
Unit 4: IMPLEMENTATION OF STRATEGY 14 Hrs
Aspects of Strategy Implementation – Project Manipulation – Procedural Implementation – Structural
Implementation – Structural Considerations –Organizational Design and Change – Organizational
Systems. Behavioral Implementation – Leadership Implementation – Corporate Culture – Corporate
Policies and Use of Power. Functional and Operational Implementation – Functional Strategies –
Functional Plans and Policies. Financial – Marketing – OPERATIONAL and Personnel dimensions of
Functional Plan and Policies – Integration of Functional Plans and Policies.
Unit 5: STRATEGY EVALUATION 08 Hrs
Strategy Evaluation and Control – Operational Control – Overview of Management Control – Focus on Key
Result Areas.
SKILL DEVELOPMENT
 Present a chart showing Strategic Management Process.
 Select any organization and undertake SWOT analysis.
 Present strategy followed by an FMCG company in Indian Market.
 Select any sector and make competitive analysis using Porter‟s five forces model.
 List social responsibility action initiated by any one company.
 Select any organization and identify the Key Result Areas
BOOKS FOR REFERENCE
1. Dr. Aswathappa, Business Environment for Strategic Management, Tata McGraw Hill.
2. Subbarao: Business Policy and Strategic Management, HPH.
56
3. Charles W.L Hill and Gareth R. Jones, Strategic Management an Integrated Approach, Cengage
Learning
4. Azhar Kazmi, Business Policy and Strategic Management, Tata McGraw Hill
5. C. AppaRao; Strategic Management and Business Policy, Excel Books.
6. Ghosh P.K., Business Policy and Strategic Planning and Management, Tata McGraw Hill.
7. Pillai, Strategic Management,
8. Lawerence, Business Policy and Strategic Management, Tata McGraw Hill.
9. Sathyashekar : Business Policy and Strategic Management, I.K International Publishing House Pvt.
Ltd.
F.N6.5 INTERNATIONAL FINANCE
OBJECTIVES:
To familiarize the students with International Financial environment, instruments and institutions.
UNIT – 1: INTRODUCTION TO INTERNATIONAL FINANCE 12 Hrs
Issues involved in International Business and Finance, methods of payment, International
Monetary system – Fundamental terms and concepts – Home currency – foreign currency – direct
quote – indirect quote – bid and ask, spot and forward rate – appreciation and depreciation – cross
currency rates.
UNIT – 2: FOREIGN EXCHANGE AND BALANCE OF PAYMENTS 12 Hrs
Forex Market & Its Intermediaries, ADR, Foreign Exchange Rate, Theories of Foreign Exchange Rate
Determination.
Components of Balance of Payments – Disequilibrium in the balance of payments- methods of correction of
disequilibrium.
UNIT – 3: INSTRUMENTS IN INTERNATIONAL FINANCIAL MARKETS. 08 Hrs
Meaning-Definition-International Financial Markets-Globalization of Capital markets, Innovation in
foreign securities and International Portfolio Management.
UNIT – 4: FOREIGN EXCHANGE RISK 10 Hrs
Exchange risks – Hedging, Forward, Future, Swaps Options, -Valuation of future and swaps- valuation of
options and efficiency of the exchange market.
UNIT – 5:INTERNATIONAL FINANCIAL INSTITUTIONS AND LIQUIDITY 14 Hrs
The IMF, International liquidity and SDR’s (special drawing rights) – International bank for reconstruction
and development (World Bank), International development association, International investment guarantee
agency.
SKILL DEVELOPMENT:
● Visit any authorized dealers’ establishments and understand their activities.
● Analyze the trend of FDI into India in the last five years.
BOOKS FOR REFERENCE:
1. Avadhani B.K, International Finance Theory and Practice, HPH
2. Aswathanarayana T & K. Rajeswari – International Finance – VBH
3. K. Venkataramana, International Finance, SHBP.
4. Harris Manville, International Finance.
5. Madhu Vij, International Finance, Excel Books
6. Keith Pibean, International Finance, McMillan
7. Timothy Carl Kesta, Case and Problems in International Finance.
8. R.M Srivastava , Multinational Financial Management, Pragathi Publications
9. P.A. Apte, International Financial Management, TMH
10. Somanath : International Financial Management I.K. Intl
11. Levi, International Marketing Management.
12. Bandar D.C, International Finance.
13. Murthy E.N, International Finance & Risk Management.
14. M.L. Verma, Foreign Trade & Management in India.
15. Rao and Chary, International Finance.
61
F. N 6.6 STOCK AND COMMODITY MARKETS
OBJECTIVE:
The objective is to provide students with a conceptual framework of Stock Markets and Commodity
Markets, functionaries in these markets and their mode of trading.
Unit 1: AN OVERVIEW OF CAPITAL AND COMMODITY MARKETS: 10Hrs
Primary Market, Secondary Market (Stock Market), Depositories, Private placements of shares / Buy back
of shares, Issue mechanism. Meaning of commodity and Commodity markets, Difference between Stock
Market and Commodity Market.
Unit 2: STOCK MARKET: 12 Hrs
History, Membership, Organization, Governing body, Functions of stock Exchange, on line trading, role of
SEBI, Recognized Stock Exchanges in India (brief discussion of NSE BSE and Nifty). Derivatives on
stocks: meaning, types (in brief).
Unit 3: TRADING IN STOCK MARKET: 12Hrs
Patterns of Trading & Settlement – Speculations – Types of Speculations – Activities of Brokers – Broker
Charges – Settlement Procedure, National Securities Depository Ltd.( NSDL) Central Securities
Depository Ltd.( CSDL) (in brief).
Unit 4: COMMODITY MARKET: 12Hrs
Evolution, Commodity derivatives, Commodity exchanges-Regional & National and International,
Functions, role, objectives and types- Types of transactions in Commodity market – Spot, Future and
Forward options markets.
Unit 5: TRADING IN COMMODITY MARKETS: 10 Hrs
Patterns of Trading & Settlement, Price discover, Efficiency of Commodity Markets – Size of Commodity
Markets in India – Benefits of Commodity Markets.
SKILL DEVELOPMENT
 Prepare the list of recognized stock exchanges in India
 Prepare the process chart of online trading of share and debentures.
 Prepare the chart showing Governing Body of the Commodities Market.
 Prepare the list of commodities traded on commodity market.
 Enlist the role of NSDL and CSDL.
BOOKS FOR REFERENCE:
1. Gurusamy, Financial Markets and Institutions, 3rd edition, Tata McGraw Hill.
2. Srivastava RM : Management of Financial Institutions, HPH
3. Saunders, Financial Markets and Institutions, 3rd edition, Tata McGraw Hill.
4. Bharat Kulkarni; Commodity Markets and Derivatives, Excel Books.
5. Khan, Indian Financial Systems, 6th edition, Tata McGraw Hill
62
6. Bhole, L.M. (2000), Indian Financial Institutions, Markets and Management, McGraw Hill, New York
7. PallaviModi: Equity – The Next Investment destination, HPH.
8. Avadhani (2010) Financial Markets and Services, Himalaya Publishers.
9. K. Venkataramanappa, SHB Publications

H.R 6.5 ORGNISATIONAL CHANGE AND DEVELOPMENT
OBJECTIVE:
The objective is to enable the students to understand need for Organizational Change and Development and
the OD interventions
Unit 1: CHANGE MANAGEMENT 10Hrs
The importance and nature of change. Change and human response. Introducing change effectively: Basic
steps, factors influencing change- resistance to change, overcoming resistance to change
Unit 2: ORGANIZATION EFFECTIVENESS 10Hrs
Organization effectiveness: Concept, problems in measurement of effectiveness. System – level criteria of
judging effectiveness.
Unit 3: ORGANIZATIONAL DEVELOPMENT 16 Hrs
The nature of Organizational Development (OD): Assumptions and values. Relevant systems concepts.
Action research, OD Interventions: Team interventions, Inter-group interventions, personal, interpersonal
and group processes interventions: A descriptive inventory of OD interventions.
Unit 4: OD INTERVENTIONS 10Hrs
Comprehensive interventions, Structural interventions, Job enrichment and MBO, Conditions for optimal
success of OD.
Unit 5: CREATIVITY & INNOVATION 10Hrs
Creativity & Innovation: Meaning, Need, Components of Creativity & Innovation, Organizational
Constraints, Organizational environment for Creativity & Innovation,
SKILL DEVELOPMENT
 List out the recent OD interventions in Organizations.
 Discuss case studies on Impact of change on Organizational effectiveness.
BOOKS FOR REFERENCE
1. Dunnette, M.D. (Ed.) (1976). Handbook of Industrial and Organizational Psychology. Chicago: Rand
McNully.
2. French, W.L.; & Bell, C.H. Jr. (1980). Organizational Development. London, Prentice Hall.
3. Herbert, T.T. (1981). Dimensions of Organizational Behavior. London: MacMillan.
4. Khandwalla, P.N. (1988). Organizational effectiveness. In J. Pandey (Ed.)
Psychology in India: The State-of-the Art (Vol.3, pp. 97-215). New Delhi: Sage.
5. Luthans, F. (1989). Organizational Behaviour. London: McGraw Hill.
6. Margulies, N.; &Raia, A.P. (1975). Organizational Development: Values, process
and technology. New Delhi: Tata McGraw Hill,
7. McGill, M.E. (1977). Organizational Development for Operating Managers.
AMACO (a division of American Management Association).
75
8. Pareek, U. &Rao, T.V. (1986). Designing and Managing Human Resources Systems.
New Delhi: Oxford.
9. Rudrabasavaraj, M.N. (1977). Executive Development in India. New Delhi: Himalaya
Publishing House.
10. Sharma, R.A. (1982). Organizational Theory and Behaviour. New Delhi: Tata
McGraw Hill,
76
H.R. 6.6 COMPENSATION MANAGEMENT
OBJECTIVE:
The objective is to enable the students to understand the various aspects of Compensation Management
UNIT-1: JOB EVALUATION AND PERFORMANCE APPRAISAL 10 Hrs
Job Evaluation – Definition – Traditional and New Techniques – Performance Appraisal -Basic concepts –
performance standard – Appraisal methods.
UNIT-2: COMPENSATION MANAGEMENT 10 Hrs
Compensation – Definition – Classification – Types – Incentives – Fringe Benefits.
UNIT-3: WAGE AND SALARY ADMINISTRATION 16 Hrs
Theories of wages – wage structure – wage fixation – wage payment – salary administration. Difference
between salary and wages – Basis for compensation fixation- Components of wages – Basic Wages –
Overtime Wages – Dearness Allowance – Basis for calculation – Time Rate Wages and Efficiency Based
Wages – Incentive Schemes – Individual Bonus Schemes, Group Bonus Schemes – Effect of various labour
laws on wages-Preparation of Pay Roll
UNIT- 4:REWARDS AND INCENTIVES 10 Hrs
Rewards for Sales personnel – Pay – commission- Performance based pay system – incentives – executives
compensation plan and packages.
UNIT- 5: REGULATORY BODIES FOR COMPENSATION MANAGEMENT 10 Hrs
Wage Boards – Pay Commissions – Compensation Management in Multi-National organizations.
SKILL DEVELOPMENT
 List out the fringe benefits offered to employees of any two companies
 Discuss the role of regulatory bodies in compensation management
 List out various Incentive Schemes of wage payments
BOOKS FOR REFERENCE
1. Compensation & Reward Management, BD Singh, Excel Books
2. Compensation, Milkovich & Newman, TMH
3. Strategic Compensation, Joseph J. Martocchio, 3rd Edition, Pearson Education
4 Compensation Management in Knowledge based world, Richard I. Anderson, 10th edition, Pearson
Education
6 Compensation Management, Er Soni Shyam Singh, Excel Books.
7. Richard Thrope& Gill Homen : Strategic Reward Systems – Prentice-Hall.
8. Thomas. P. Plannery, David. A. Hofrichter & Paul. E. Platten: People, Performance & Pay – Free Press.
9. Michael Armstrong & Helen Murlis: Hand Book of Reward Management – Crust Publishing House.
10. Joseph. J. Martocchio: Strategic Compensation – A Human Resource Management Approach –
Prentice-Hall.
11. Edwarde. E. Lawler III: Rewarding Excellence (Pay Strategies for the New Economy) – Jossey -Bass.

M.K 6.5 BRAND MANAGEMENT
OBJECTIVE
The objective is to enable the students to acquire skills in Product & Brand Management
Unit 1: PRODUCT MANAGEMENT 05 Hrs
Meaning of Product – Product Personality, Types of Products – Product Line, Product Mix.
Unit 2: PRODUCT DEVELOPMENT 12 hrs
Factors influencing design of the product – Changes affecting Product Management – Developing Product
Strategy; Setting objectives & alternatives, Product strategy over the lifecycle. New product development –
Product Differentiation and Positioning strategies. Failure of New Product.
Unit 3: MARKET POTENTIAL & SALES FORECASTING 10 hrs
Forecasting target market potential and sales – Methods of estimating market and sales potential, Sales
forecasting, planning for involvement in international market.
Unit 4: BRAND MANAGEMENT 12 hrs
Meaning of Brand – Brand Development: Extension, Rejuvenation, Re launch- Product Vs Brands, Goods
and services, Retailer and distributors, People and organization, Brand challenges and opportunities, The
brand equity concept, Identity and image.
Unit 5: BRAND LEVERAGING AND BRAND PERFORMANCE 12 hrs
Establishing a brand equity management system, measuring sources of brand equity and consumer mindset,
Co-branding, celebrity endorsement. Brand Positioning & Brand Building – Brand knowledge, Brand
portfolios and market segmentation – Steps of brand building, Identifying and establishing brand
positioning, Defining and establishing brand values.
Unit 6: DESIGNING & SUSTAINING BRANDING STRATEGIES 05 hrs
Brand hierarchy, Branding strategy, Brand extension and brand transfer – Managing brand over time.
SKILL DEVELOPMENT :
 List out a few celebrity brand endorsements and the appropriateness of using them.
 Draw a chart showing the brand environment
 List out a few recent news and trends about brands
 List out some of the methods of brand valuation
 List out a few brands and the adjectives attached to their ads.
BOOKS FOR REFERENCE
1. Gupta SL: Brand Management, HPH.
2. Branding Concepts- Pati, Debashish, Macmillan India
3. Brand Building : M.Bhattacharjee, HPH.
4. Harsh V. Verma; Brand Management, Excel Books.
68
5. Subrato Sengupta, Brand Positioning Strategies for Competitive Advantage, McGraw Hill.
6. The New Strategic Brand Management- Kapfere, Jean-Noel, Kogan page 5th edition
7. Das & Naveen, Brand Management Perspectives and Practices, ICFAI University Press.
8. Chaturvedi, B.M, Total Brand Management: An Introduction-, ICFAI University Press.
9. Ray, Brand Management Financial Perspectives, ICFAI University Press.
69
M.K 6.6 RETAIL MANAGEMENT
OBJECTIVE
The objective is to enable students to acquire skills in Retail Management.
Unit 1: INTRODUCTION TO RETAILING 10 Hrs.
Definition – functions of retailing – types of retailing – forms of retailing based on ownership. Retail
theories – Wheel of Retailing – Retail life cycle. Retailing in India – Influencing factors – present Indian
retail scenario. Retailing from the International perspective
Unit 2: RETAIL CONSUMER BEHAVIOUR 12 Hrs.
Buying decision process and its implication to retailing – influence of group and individual factors.
Customer shopping behaviour – Customer Service satisfaction. Retail planning process – Factors to
consider – Preparing a complete business plan – implementation – risk analysis.
Unit 3: RETAIL OPERATIONS 12 Hrs.
Choice of Store location – Influencing Factors, Market area analysis – Trade area analysis – Rating Plan
method – Site evaluation. Retail Operations: Store Layout and visual merchandising – Store designing –
Space planning, Retail Operations – Inventory management – Merchandise Management – Category
Management.
Unit 4: RETAIL MARKETING MIX 12 Hrs.
Retail marketing mix –Introduction. Product – Decisions related to selection of goods (Merchandise
Management revisited) –Decisions related to delivery of service. Pricing – Influencing factors –
approaches to pricing – price sensitivity – Value pricing – Markdown pricing. Place – Supply channel –
SCM principles – Retail logistics – computerized replenishment system – corporate replenishment policies.
Promotion – Setting objectives – communication effects – promotional mix. Human Resource
Management in Retailing – Manpower planning – recruitment and training – compensation – performance
appraisal.
Unit 5: IMPACT OF IT IN RETAILING 10 Hrs.
Non store retailing (E tailing) The impact of Information Technology in retailing – Integrated systems and
networking – EDI – Bar coding – Electronic article surveillance – Electronic shelf labels – customer
database management system. Legal aspects in retailing. Social issues in retailing. Ethical issues in
retailing.
SKILL DEVELOPMENT:
 Draw a retail life cycle chart and list the stages
 Draw a chart showing a store operations
 List out the major functions of a store manager diagrammatically
 List out the current trends in e-retailing
70
BOOKS FOR REFERENCE
1. Barry Bermans and Joel Evans, “Retail Management – A Strategic Approach”, 8th edition, PHI Private
Limited, New Delhi, 2002.
2. Suja Nair: Retail Management, HPH.
3. A.J. Lamba, “The Art of Retailing”, 1st edition, Tata Mc GrawHill, New Delhi, 2003.
4. SwapnaPradhan, Retailing Management, 2/e, 2007 & 2008, TMH
5. K. Venkatramana, Retail Management, SHBP.
6. A. Siva Kumar; Retail Marketing, Excel Books.
7. James R. Ogden & Denise T. Ogden, Integrated Retail Management 2007, Biztantra Cengage
Learning
8. R.S. Tiwari : Retail Management , HPH
9. Araif Sakh: Retail Management, HPH.
10. Levy &Weitz, Retail Management,, TMH 5th Edition 2002
11. Rosemary Varley, Mohammed Rafiq, Retail Management, Palgrave Macmillan
12. Chetan Bajaj, Retail Management, Oxford Publication.
13. Uniyal & Sinha, Retail Management,, Oxford Publications.

Business Research Methods BBA ChaloExam

Bangalore University and Bangalore North University BBA 4th Semester Study Materials and Previous Year Question Paper

Bangalore University 4th Sem BBA Study Materials

Download free BBA 4th 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 BBA syllabus 2021

Old Syllabus

Syllabus

4.2 BUSINESS RESEARCH METHODS 

OBJECTIVE 

The objective is to create an awareness of the Process of Research, the tools and techniques of research and  generation of reports 

Unit 1: INTRODUCTION TO RESEARCH 14Hrs Meaning – Objectives – Types of Research – Scope of Research – Research Approaches – Research  Process – Research Design – Research Methods Vs Research Methodology - Steps in Research – Problem  Formulation – Statement of Research Objective – Exploratory – Descriptive – Experimental Research.  

Unit 2: METHODS OF DATA COLLECTION 08 Hrs Observational and Survey Methods – Field Work Plan - Administration of surveys - Training field  investigators - Sampling methods - Sample size.  

Unit 3: TOOLS FOR COLLECTION OF DATA 08 Hrs Questionnaire Design; Attitude measurement techniques – Motivational Research Techniques – Selection  of Appropriate Statistical Techniques  

Unit 4: STATISTICAL METHODS 18 Hrs Tabulation of data - Analysis of data –Testing of Hypothesis, Advanced techniques – ANOVA, Chi-Square  - Discriminant Analysis - Factor analysis, Conjoint analysis - Multidimensional Scaling - Cluster Analysis  (Concepts Only).  

Unit 5: REPORT WRITING 08 Hrs Types of Reports, Business, Technical and Academic Report writing – Methodology Procedure – Contents  – Bibliography  

SKILL DEVELOPMENT 

  • Illustrate different types of samples with examples 
  • Construct a questionnaire for collection of primary data keeping in mind the topic chosen for research Narrate your experience using observation technique 
  • Diagrammatically present the information collected through the questionnaire 

BOOKS FOR REFERENCE 

  1. O.R.Krishnaswamy; Research methodology in Social Sciences, HPH, 2008. 
  2. R. Divivedi: Research Methods in Behavior Science, Macmillan India Ltd., 2001.  
  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, 2002 
  6. Gupta S; Research Methodology and Statistical Techniques, Deep & Deep Publication (P) Ltd., 2002  7. Thakur D: Research Methodology in Social Sciences, Deep & Deep Publications (P) Ltd.,1998.  8. Tripathi P.C:A Textbook of Research Methodology, Sultan Chand & Sons, 2002. 9. Cooper: Business Research Methods 6th edition, MC Graw Hill, 
  7. C.R. Kothari, Research Methodology, Vikas Publications 
  8. Usha Devi N, Santhosh Kumar - Business Research Methodology

32 

4.3 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: INTRODUCTION TO MARKETING 10 Hrs Meaning & Definition – Goals – Concepts of Marketing – Approaches to Marketing – Functions of  Marketing. 

Recent trends in Marketing - Introduction, E-business – Tele-marketing – M-Business – Green  Marketing – Relationship Marketing – Retailing – Concept Marketing and Virtual Marketing (Meaning  Only). 

Unit 2: MARKETING ENVIRONMENT (MACRO) 10 Hrs Meaning – Demographic – Economic – Natural – Technological - Political – Legal – Socio - Cultural  Environment 

Unit 3: MARKETING MIX 20 Hrs Meaning – Elements – Product – Product Mix – Product Line – Product Lifecycle – Product Planning – New Product Development – Failure of New Product – Branding – Packing and Packaging. Pricing – Objectives – Factors influencing Pricing Policy and Methods of Pricing. Physical Distribution – Meaning – Factors affecting Channel Selection – Types of Marketing Channels. Promotion – Meaning and  Significance of Promotion – Personal Selling & Advertising (Meaning Only). 

Unit 4: MARKET SEGMENTATION AND CONSUMER BEHAVIOUR 10 Hrs Meaning & Definition - Bases of Market Segmentation – Requisites of Sound Market Segmentation.  Consumer Behaviour – Factors influencing Consumer Behaviour and Buying Decision Process. 

Unit 5: CUSTOMER RELATIONSHIP MANAGEMENT 06 Hrs Meaning and Definition – Role of CRM – Advantages and Disadvantages  

SKILL DEVELOPMENT 

Identify the product of your choice and describe in which stage of the product life cycle it is positioned. Suggest strategies for development of a product. 

Study of Consumer Behaviour for a product of your choice. 

Develop an Advertisement copy for a product. 

Prepare a chart for distribution network for different products. 

BOOKS FOR 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.

33 

  1. Bose Biplab, Marketing Management, Himalaya Publishers.  
  2. J.C. Gandhi, Marketing Management, Tata McGraw Hill. 
  3. Ramesh & Jayanti Prasad: Marketing Management, I.K. International 
  4. William J. Stanton, Michael J.Etzel, Bruce JWalker, Fundamentals of Marketing, McGraw Hill Education. 
  5. Sontakki, Marketing Management, Kalyani Publishers. 
  6. K. Venkataramana, Marketing Management, SHBP.  
  7. Dr. Alice Mani: Marketing Management, SBH.

34 

4.4 FINANCIAL MANAGEMENT 

OBJECTIVE 

The objective is to enable students to understand the basic concepts of Financial Management and the role  of Financial Management in decision-making.  

Unit 1: INTRODUCTION TO FINANCIAL MANAGEMENT 10 Hrs Introduction – Meaning of Finance – Business Finance – Finance Function – Aims of Finance Function – Organization structure of finance - Financial Management – Goals of Financial Management – Financial  Decisions – Role of a Financial Manager – Financial Planning – Steps in Financial Planning – Principles of  a Sound Financial Planning.  

Unit 2: TIME VALUE OF MONEY 10 Hrs Introduction – Meaning & Definition – Need – Future Value (Single Flow – Uneven Flow & Annuity) – Present Value (Single Flow – Uneven Flow & Annuity)– Doubling Period – Concept of Valuation – Valuation of Bonds & Debentures – Preference Shares – Equity Shares – Simple Problems. 

Unit 3: FINANCING DECISIONAND INVESTMENT DECISION 16Hrs Financing Decisions: Introduction – Meaning of Capital Structure – Factors influencing Capital Structure  – Optimum Capital Structure – EBIT – EBT – EPS – Analysis – Leverages – Types of Leverages – Simple  Problems. 

Investment Decisions: Introduction – Meaning and Definition of Capital Budgeting – Features – Significance – Process – Techniques – Payback Period – Accounting Rate of Return – Net Present Value – Internal Rate of Return – Profitability Index - Simple Problems 

Unit 4: DIVIDEND DECISION 08 Hrs Introduction – Meaning and Definition – Determinants of Dividend Policy – Types of Dividends – Provisions under Campiness Act in relation to dividends. 

Unit 5: WORKING CAPITAL MANAGEMENT 12 Hrs Introduction – Concept of Working Capital – Significance of Adequate Working Capital – Evils of Excess  or Inadequate Working Capital – Determinants of Working Capital – Sources of Working Capital –Cash  Management – Receivables Management – Inventory Management,. 

SKILL DEVELOPMENT 

Draw the organization chart of Finance Function 

Illustrate operating cycle for at least 2 companies of your choice.  

Evaluate the NPV of an investment made in any one of the capital projects with imaginary figures for 5  years. 

Prepare an ageing schedule of debtors with imaginary figures. 

Capital structure analysis of companies in different industries

35 

BOOKS FOR REFERENCE  

  1. Reddy, Appananaih: Financial Management., HPH 
  2. Sudrashan Reddy – Financial Management, HPH. 
  3. Venkataraman R _ Financial Management, VBH. 
  4. S N Maheshwari, Financial Management., Sultan Chand. 
  5. R.M.Srivastava : Financial Management –Management and Policy, Himalaya Publishers.  6. Khan and Jain, Financial Management, Tata McGraw Hill. 
  6. Dr. K.V. Venkataramana, Financial Management, SHB Publications.  8. Sudhindra Bhatt: Financial Management, Excel Books. 
  7. Sharma and Sashi Gupta, Financial Management, Kalyani Publication. 10. M.GangadharRao& Others: Financial Management, Himalaya Publishers. 11. I M Pandey, Financial Management, Vika Publication House. 
  8. Prasanna Chandra, Financial Management, Tata McGraw Hill.  
  9. K. Venkataramana, Financial Management, SHBP.  
  10. Dr. Alice Mani: Financial Management, SBH.

36 

4.5 SERVICES MANAGEMENT 

OBJECTIVE 

The objective is to familiarize the students with different services and prepare them with requisite skills to  manage services. 

Unit 1: INTRODUCTION TO SERVICES MANAGEMENT 08 Hrs Meaning of Services – Concepts - Characteristics of Services – Classification of Services – Growth of  Service Sector. 

Unit 2: SERVICES MARKETING 18Hrs Meaning – Differences between Products and Services – Importance of Services Marketing – Marketing  Mix for Services – 7 P‟s (in detail) Managing Demand and Supply in Service Industry. Service Delivery  Process: Role of Customer in Service delivery process- Quality issues in Services – GAP Model, Managing  moments of Truth 

Unit 3: TOURISM AND HOSPITALITY SERVICES 12 Hrs Introduction – Evolution of Tourism Industry – Concept and Nature of Tourism – Significance of Tourism  Industry- Market segmentation in tourism- Marketing mix of Tourism - Recent Trends in Tourism.  Hospitality Services: Types of Hotels –Types of Accommodation – Departments in Hotels – Customer care  in Hospitality Industry. 

Unit 3: BANKING AND INSURANCE SERVICES 12Hrs Banking - Introduction – Traditional Services – Modern Services – Recent Trends in Banking Services.  Insurance - Introduction – Meaning and Definition of Insurance – Types of Insurance – Life Insurance – Products of Life Insurance – General Insurance – Types of General Insurance – Insurance Agents and other  Intermediaries . 

Unit 5: HEALTHCARE AND INFORMATION TECHNOLOGY ENABLED  SERVICES (ITES) 

6 Hrs 

Hospitals – Evolution of Hospital Industry – Nature of Service – Risk involved in Healthcare Services – marketing of medical services – Hospital extension services – Pharmacy, nursing – Medical Transcription.  ITES: Introduction – Growth, Types, Job opportunities in ITES. 

SKILL DEVELOPMENT 

Prepare a chart on conditions to be complied for Star Hotel Status. 

Procure any two insurance policies (Xerox) and paste them in the record. 

Visit and Travel and Tour agencies and prepare organization chart. 

Interact with tourist operators and identify the areas of tourism management. Prepare a chart showing customer service rendered by at least two MF. (Preferably a comparative chart) Procedures of Railway ticket booking with specimen of reservation/cancellation slip. Procedure for Air ticket booking both domestic and International.

37 

BOOKS FOR REFERENCE 

  1. S.M. Jha: Services Marketing HPH 
  2. Dr. Shajahan. S; Service Marketing (Concept, Practices & Cases); Himalaya Publishing House;  Mumbai; First Edition 2001. 
  3. Sunil B Rao – Service Management , VBH. 
  4. Shanker, Ravi; Services Marketing – the Indian Perspective; Excel Books, New Delhi; First Edition; 2002 
  5. Dutta : Service Management, I.K. International 
  6. Cengiz Hakseveretal – „Service Management and Operations‟; Pearson Education. 7. K. Venkataramana, Service Management, SHBP.

38 

4.6 BANKING REGULATIONS &OPERATIONS 

OBJECTIVE 

The objective is to familiarize the students to understand the law and practice of banking. 

Unit 1: COMMERCIAL BANKS 08 Hrs Introduction – Role of Commercial Banks – Functions of Commercial Banks – Primary Functions and  Secondary Functions – Credit Creation of Commercial Banks – Investment Policy of Commercial Banks – Profitability of Commercial Banks. Regulation and Control of Commercial Banks by RBI 

Unit 2: BANKER AND CUSTOMER RELATIONSHIP 20Hrs Banker and Customer: Meaning of Banker and Customer – Banking Company – General and Special  Relationships between Banker and Customer. 

Types of Customers and Account holders: Procedure and Practice in opening and conducting the  accounts of customers particularly individuals including minors - Joint Account Holders. Partnership Firms  - Joint Stock companies with limited liability-Executors and Trustees-Clubs and Associations-Joint Hindu  Family  

Unit 3: NEGOTIABLE INSTRUMENTS 08Hrs Introduction – Meaning & Definition – Features – Kinds of Negotiable Instruments (Meanings only) – Cheques – Meaning & Definition – Features - Parties – Crossing of cheques – types of crossing.  Endorsements – Meaning – Essentials – Kinds of Endorsement. 

Unit 4: PAYING BANKER AND COLLECTING BANKER 10 Hrs Paying Banker – Meaning – Precautions – Statutory Protection to the Paying Banker – Dishonor of  Cheques – Grounds of Dishonor – Consequences of wrongful dishonor of Cheque. Collecting Banker – Meaning – Duties & Responsibilities of Collecting Banker –Statutory Protection to  Collecting Banker 

Unit 5: PRINCIPLES OF BANK LENDING 10 Hrs Different kinds of borrowing facilities granted by banks - Loans, Cash Credit, Overdraft, Bills Purchased,  Bills Discounted, Letters of Credit - Types of Securities – NPA (Meaning only).Sound principles of Bank  Lending. 

SKILL DEVELOPMENT 

Collect and fill account opening form of SB A/c or Current A/c 

Collect and fill pay in slip of SB A/c or Current A/c. 

Draw specimen of Demand Draft. 

Draw different types of endorsement of cheques. 

Past specimen of Travelers Cheques / Gift Cheques / Credit Cheques. 

List customer services offered by atleast 2 banks of your choice.

39 

BOOKS FOR REFERENCE 

  1. Gordon &Natrajan: Banking Theory Law and Practice, HPH. 
  2. Maheshwari. S.N.: Banking Law and Practice, Kalyani Publishers 
  3. Gagendra Naidu, S. K. Poddar , Law and Practice of Banking, VBH. 
  4. M. Prakash – Banking Regulation & Operations, VBH.  
  5. Tannan M.L: Banking Law and Practice in India, Wadhwa and company 
  6. P.SubbaRao ; Bank Management, HPH. 
  7. Herbert Percival Sheldon, Peter J. Fidler, Herbert B. Sheldon, Sheldon‟s Practice and Law of Banking,  Mac Donald and Evans 
  8. V. Iyengar; Introduction to Banking, Excel Books. 
  9. Kothari N. M: Law and Practice of Banking. 
  10. Shekar. K.C: Banking Theory Law and Practice, VBH. 
  11. Venkataramana. K, Banking Regulation, SHBP.

40 

4.7 COST ACCOUNTING 

OBJECTIVE 

The objective of this subject is to familiarize students with the various concepts and element of cost. 

Unit 1: INTRODUCTION TO COST ACCOUNTING 10 Hrs Introduction – Meaning & Definition of Cost, Costing and Cost Accounting – Objectives of Costing - Comparison between Financial Accounting and Cost Accounting – Application of 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 14Hrs Meaning – Types – Direct Material – Indirect Material - Material Control – Purchasing Procedure – Store  Keeping – Techniques of Inventory Control – Setting of Stock Levels – 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. 

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 and Merrick‟s  Differential Piece Rate System – Problems  

Unit 4: OVERHEAD COST CONTROL 14Hrs 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 Factory Overheads – Methods of Absorption – Machine Hour Rate – Problems. 

Unit 5: RECONCILIATION OF COST AND FINANCIAL ACCOUNTS 08Hrs 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. 

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. 

Collection and Classification of overheads in an organization. 

Discuss the reasons for LTO in organizations..

41 

BOOKS FOR REFERENCE 

  1. M. N. Arora: Cost Accounting, HPH 
  2. J.Madegowda: Advanced Cost Accounting, HPH. 
  3. N.K. Prasad: Cost Accounting, Book Syndicate. 
  4. Gouri Shankar: Practical Costing, HPH. 
  5. KhannaPandey&Ahuja : Practical Costing, Sultan Chand. 
  6. K. S. Thakur: Cost Accounting, New Century Book House Pvt. Ltd. 7. M.L. Agarwal: Cost Accounting, Sahithya Bhawan Publications.  8. Palaniappan & Harihara : Cost Accounting I.K. International 9. Jain &Narang: Cost Accounting, Kalyani Publishers.  
  7. S.P. Iyengar: Cost Accounting, Sultan Chand. 
  8. S.N. Maheshwari: Cost Accounting, Mahaveer Publishers.  
  9. Horngren: Cost Accounting – A Managerial Emphasis, Prentice Hall. 13. Dr.A. Sundra Rajan & Dr. K. Venkataramana, SHB Publications.  14. R.G. Saha & Others – Cost Accounting  
  10. V. Rajesh Kumar & R.K. Sreekantha, Cost Accounting – I, Vittam Publications.  16. Dr. Alice Mani: Cost Accounting, SBH.

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Bangalore University Study Materials

Bangalore University and Bangalore North University BBA 2nd Semester Study Materials and Previous Year Question Paper

Download free BBA 2nd 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 2nd Sem BBA Study Materials (New Syllabus)

New Syllabus

Syllabus

 2.3 FINANCIAL ACCOUNTING  

OBJECTIVE:  

The objective of this course is to help the students to acquire knowledge; financial reporting on the  global scenario , skills and acumen of accounting treatment in respect of different categories of  business undertakings and special type of business, 

UNIT-1 INTRODUCTION TO IFRS 4 Hrs 

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

UNIT-2 ACCOUNTING FOR HIRE-PURCHASE 14 Hrs 

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 14Hrs   

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 16 Hrs  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 08 Hrs 

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 wheelers and Cars 3. Develop E-content for Royalty Agreement 

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

  4. 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 

2.4 HUMAN RESOURCE MANAGEMENT PRACTICES  

OBJECTIVE: The objective of this course is to enable the students to gain knowledge and skills of  managing human resources in various organisations.  

UNIT 1: HUMAN RESOURCE MANAGEMENT 12 Hrs 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 12 Hrs 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 12 Hrs 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 10 Hrs 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 06 Hrs 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 

  2. Subba Rao Human resource management-HPH 

  3. K Ramachandra and et.,al. Human Resource Management HPH 6. C.B.Mamoria, Personnel management, HPH. 

  4. Edwin Flippo, Personnel management, McGraw Hill. 8. Michael Porter, HRM and human Relations, Juta & Co.Ltd.

 2.5 STATISTICAL APPLICATIONS IN BUSINESS  

OBJECTIVE: 

The objective of this course is to provide basic knowledge of fundamentals of Statistics for  interpreting business data and their commercial application for decision making in a business. Entity  

UNIT 1: STATISTICAL DESCRIPTION OF DATA 12 hrs  a. Introduction to Statistics – Definition of Statistics –- Functions – Scope – Limitations  

  1. 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 diagram subdivided bar diagram- percentage bar diagram and pie diagram Histogram- Frequency polygon ogives (simple problems). 

UNIT 2: MEASURES OF CENTRAL TENDENCY & DISPERSION 14 hrs  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 12 hrs 

  1. a. Correlation- Types of Correlation- Karl Pearson's coefficient of correlation, Spearman's rank   correlation coefficient- Problems 

  2. Regression - Regression lines -Regression coefficients - The two regression equations   Correlation coefficient through regression coefficient- Problems. 

UNIT 4 : INDEX NUMBERS AND TIME SERIES 12 hrs 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  

  1. 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 6 Hrs 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  

  4. Chikodi & Satya Prasad – Quantitative Method for Business  

  5. Sridhara Bhatt - Quantitative Techniques for Managers , HPH  

  6. 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 

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

 2.6 PRODUCTION AND INVENTORY MANAGEMENT 

Objective

The objective is to make the student understand the concepts of production, operations and  Inventory Management of an industrial undertaking and their benefits. 

UNIT 1: INTRODUCTION TO PRODUCTION AND OPERATIONS MANAGEMENT 10Hrs 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 10 Hrs 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 08 Hrs 

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 12 Hrs 

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

UNIT 5:MAINTENANCE AND WASTE MANAGEMENT 12 Hrs 

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. 

  2. SN Chary, Production & Operations Management, McGraw Hill. 

4 U. Kachru, Production & Operations Management, Excel Books.

  1. 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 

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

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

Production and Inventory Management

Bangalore University BBA syllabus 2021

Bangalore University 2nd Sem BBA Study Materials (Old Syllabus)

Old Syllabus

Syllabus

2.3 FINANCIAL ACCOUNTING 

OBJECTIVE: 

The objective of this subject is to acquaint students with the accounting concepts, tools and Techniques  influencing Business Organizations. 

Unit 1: INSURANCE CLAIMS 10Hrs Introduction – Need – Policy for Loss of Stock – Steps for ascertaining Fire insurance claim – Treatment of  Salvage – Average Clause –Computation of Fire insurance claims.  

Unit 2: HIRE PURCHASE AND INSTALLMENT SYSTEMS 12Hrs Introduction – Meaning – Hire Purchase Act 1972 – Important Definitions – Hire Purchase Agreement – Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net Cash Price – Calculation of Interest – Calculation of Cash Price – Journal Entries and Ledger Accounts in the books of  Hire Purchaser and Hire Vendor. Installment System – Meaning – Features – Differences between Hire  Purchase System and Installment Purchase System (Theory only) 

Unit 3: ROYALTY ACCOUNTS 12Hrs 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 and Stoppage of work – Accounting Treatment in the books of Lessee  – Preparation of Ledger Accounts – Royalty Account – Landlord Account – Short Workings Account – Minimum Rent Account when Minimum Rent Account is required. 

Unit 4: SALE OF PARTNERSHIP TO A LIMITED COMPANY 14Hrs Introduction – Need for conversion - Meaning of Purchase Consideration – Mode of Discharge of Purchase  Consideration – Method of calculation of 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 – Passing of Incorporation entries in the books of Purchasing Company. 

Unit 5: ISSUE OF SHARES 8 Hrs Meaning of Share, Types of Shares – Preference shares and Equity shares – Issue of Shares at par, at  Premium, at Discount, Pro – Rata Allotment – Journal Entries and Bank Accounts – Preparation of Balance  Sheet in the Vertical form. 

SKILL DEVELOPMENT 

  • Problems on calculation of purchase consideration when a firm is converted into a limited company Computation of cash price, interest components and hire purchase installments taking any problem Understand the meaning and purpose of loss of stock insurance including the average clause A problem on royalty highlighting the significance of minimum rent and recoupment of short workings

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BOOKS FOR REFERENCE 

  1. Anil Kumar & Others – Financial Accounting  

  2. M.A.Arunachalam&K.S.Raman: Advanced Accountancy 

  3. B.S. Raman, Advanced Accountancy Vol II 

  4. V.K. Goyal, Financial Accounting 2nd Edition 

  5. Shukla and Grewal, Advanced Accountancy 

  6. Gupta and Radhaswamy, Advanced Accountancy Vol I& II 7. Agarwal and Jain, Advanced financial Accounting 

  7. Guruprasad Murthy : Financial Accounting 

  8. Maheshwari, Advanced Accountancy Vol I & II 

  9. B.M. Lall Nigam & G.L. Sharma, Advanced Accountancy 

  10. S.N. Maheshwari& S.K. Maheshwari, Financial Accounting 12. Jain S.P &Narang K.L, Basic Financial Accounting 

  11. Soundra Rajan A & K Venkataramana, Financial Accounting, SHB Publishers. 14. Dr. Alice Mani: Financial Accounting, SBH.

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2.4 QUANTITATIVE METHODS FOR BUSINESS - II 

OBJECTIVE 

The objective is to provide basic knowledge of quantitative methods and their commercial application for  decision making in business. 

Unit 1: INTRODUCTION TO STATISTICS 04 Hrs Background and Basic concepts: Introduction – Definition of Statistics – Functions – Scope – Limitations,  Classification and Tabulation of Data. 

Unit 2: MEASURES OF CENTRAL TENDENCY 14 Hrs Introduction – Types of averages – Arithmetic Mean (Simple and Weighted) – Median – Mode – Graphic  location of Median and Mode through Ogive Curves and Histogram. 

Unit 3: MEASURES OF DISPERSIONAND SKEWNESS 14 Hrs Part – 1: Measures of Dispersion : Meaning– Calculation of Absolute and Relative measures of  dispersion - Range – Quartile Deviation – Mean Deviation – Standard Deviation and Coefficient of  Variation. 

Part – 2: Measures of Skewness: Meaning of Skewness - Symmetrical &Skewed Distributions- Measures  of Skewness - Absolute and Relative Measures of Skewness – Karl Pearson‟s Coefficient of Skewness and  Bowley‟s Coefficient of Skewness 

Unit 4: CORRELATION AND REGRESSION ANALYSIS 14Hrs Correlation – Meaning & Definition - Uses – Types – Probable error – Karl Pearson‟s & Spearman‟s Rank  Correlation (Excluding Bi-variate and Multiple correlation). 

Regression – Meaning and Definition, Regression Equations - Problems  

Unit 5: INDEX NUMBERS 10 Hrs Meaning & Definition – Uses – Classification – Construction of Index Numbers – Methods of constructing  Index Numbers – Simple Aggregate Method – Simple Average of Price Relative Method – Weighted Index  numbers – Fisher‟s Ideal Index (including Time and Factor Reversal tests) – Consumer Price Index – Problems  

SKILL DEVELOPMENT 

Collect the age statistics of 10 married couples and compute correlation coefficient. Collect the age statistics of 10 newly married couples and compute regression equations. Estimate the  age of bride when age of bridegroom is given. 

Select 10 items of daily-consumed products and collect base year quantity, base year price and current  year price. Calculate cost of living index. 

BOOKS FOR REFERENCE 

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

  2. C.R.Reddy : Quantitative Techniques for Management Decisions, HPH. 

  3. Dr. B N Gupta: Statistics (SahitytaBhavan), Agra. 

  4. R.S Bhardwaj: Business Statistics, Excel Books.

17 

  1. Chikodi & Pradad – Quantitative Method for Business - II 6. Veerchamy : Operation Research I.K. International Publishers 7. S C Gupta: Business Statistics, Himalaya Publications. 8. Ellahance : Statistical Methods 

  2. Sanchethi and Kapoor: Business Mathematics, Sultan Chand 10. C.S Mujawar : Statistics for Managers I.K. International Publishers 11. Dr. Alice Mani: Quantitative Methods for Business - II, SBH.

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2.5 ORGANISATIONAL BEHAVIOUR 

OBJECTIVE:  

The objective is to enable the students to understand the Organizational Behaviour, and Organizational  Change and dynamic of groups . 

Unit 1: ORGANIZATIONAL BEHAVIOUR 06Hrs Organization Behaviour– Definition, Scope and Application in Management -Contributions of other  disciplines to OB–Emerging issues in Organizational Behaviour. 

Unit 2: PERSONALITY, PERCEPTION AND ATTITUDES 16 Hrs Personality :Meaning - Determinants of Personality - Biological factors - Cultural factors - Family and  Social Factors - Situational factors -Personality attributes influencing OB, Interactive Behaviour and  Interpersonal Conflict. 

Perception :Meaning - Need - Perceptual Process – Perceptual Mechanism - Factors influencing  perception.  

Attitude: Meaning of Attitude - Characteristics of Attitude – Components of Attitude - Attitude and  Behaviour – Attitude formation, change in attitude and barriers to attitude. 

Unit 3: LEARNING AND BEHAVIOUR MODIFICATION 08Hrs Principles of Learning & Reinforcement - Observational Learning - Cognitive Learning - Organizational  Behaviour Modification - Steps in Organizational Behaviour Modification process - Organizational  Reward Systems 

Unit 4: GROUP DYNAMICS 12Hrs Meaning - Types of Groups - Functions of small groups - Group Size Status - Managerial Implications – Group Behaviour - Group Norms - Cohesiveness - Group Think,  

Unit 6: ORGANIZATIONAL CHANGE AND DEVELOPMENT 14Hrs Organizational Change: Meaning - Nature of work change - Pressure for change - Change process - Types  of change – Factors influencing change - Resistance to change - Overcoming resistance - Organizational  Development–Meaning and different types of OD interventions. 

SKILL DEVELOPMENT 

  • Meaning of job enrichment and list the requirements of job enrichments 

  • Characteristics of attitude and components of attitude – A brief discussion 

  • List the determinants of personality 

  • Factors influencing perceptions - A brief explanation  

  • List the characteristics of various leadership styles. 

BOOKS FOR REFERENCE 

  1. K. Aswathappa, Organizational Behaviour, HPH. 

  2. Appanniah&, Management and Behavioural Process, HPH. 

  3. Rekha & Vibha – Organizational Behavioural, VBH.

19 

  1. Robbins, Organizational Behaviour, International Book House. 5. John W. Newstrom&Kieth Davis, Organizational Behaviour, McGraw Hill. 6. P.G. Aquinas Organizational Behavior, Excel Books. 

  2. Fred Luthans, Organizational Behaviour. McGraw Hill. 

  3. M. Gangadhar. V.S.P.Rao and P.S.Narayan, Organizational Behaviour 9. M.N.Mishra: OrganisationalBehaviour and Corporate Development, HPH. 10. Karamapl : Business Management & Organizational Behavioral I.K. International 11. N.S. Gupta, Organizational Behaviour, HPH. 

  4. Jit. S. Chandan, Organisational Behaviour, Vikas Publishing House. 13. Sharma R.K & Gupta S.K, Management and Behaviour Process, Kalyani Publishers. 14. K. Venkataramana, Organisational Behaviour, SHBP.

20 

2.6 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 08 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 08Hrs 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, Techniques of  

Unit 4: PRODUCTION PLANNING AND QUALITY CONTROL 16Hrs 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 6: 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  

  2. Describe the Functions of Quality Circles in an industry 

  3. Draw a ISO specification chart 

  4. Visit a company and List out Environmental issues. 

  5. Visit a company and draw a chart on Plant layout.

21 

BOOKS FOR REFERENCE 

  1. Ashwathappa. K & Sridhar Bhatt : Production & Operations Management, HPH. 2. Gondhalekar&Salunkhe : Productivity Techniques, HPH. 

  2. SN Chary, Production & Operations Management, McGraw Hill. 

  3. U. Kachru, Production & Operations Management, Excel Books. 

  4. Alan Muhlemann, John Oaclank and Keith Lockyn, Production & Operations Management, PHI. 6. K KAhuja, Production Management, CBS Publishers. 

  5. S.A. Chunawalla& Patel: Production & Operations Management, HPH. 

  6. 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 

  7. Thomas E. Morton, Production Operations Management, South Western College. 11. K. Venkataramana, Production Operations Management, SHBP. 

  8. Sridhara Bhatt - Production & Operation Management, HPH. 

  9. Ghousia Khaloon – Production & Operation Management, VBH.

Production and Operations Management

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