Bangalore University BBA Notes And Solved Question Paper

Bangalore University 3rd Sem BBA Study Materials

Bangalore University 3rd Sem BBA Study Materials

Download free BBA 3rd 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 of Bangalore University

Bangalore University and Bangalore North University BBA syllabus 2021

Old Syllabus




The objective is to develop both oral and written communication skills relating to organizational and  Business issues 

Unit 1: ELEMENTS OF COMMUNICATION 14Hrs Meaning, Importance, Objectives & Principles of Communication, , Process, impediments of effective  communication, Strategies for effective communication. Types and forms of communication Nonverbal Communication- Body Language, Gestures, Postures, Facial Expressions, Dress codes, The  Cross Cultural Dimensions of Business Communication, Listening & Speaking, Techniques of Eliciting  Response, Probing Questions, Observation, Business and social etiquette. 

Unit 2: PUBLIC SPEAKING 10 Hrs Importance of Public Speaking and Speech Composition - Principles of Effective Speaking& Presentations.  Technical speeches & Non-technical presentations. Speech for introduction of a speaker - Speech for vote  of thanks -Occasional speech - Theme speech. Moderating programs - Use of Technology  

Unit 3: INTERVIEW TECHNIQUES 08 Hrs Importance of Interviews, Art of conducting and giving interviews, Placement interviews - discipline  interviews - Appraisal interviews – Exit interviews. 

Unit 4: MEETINGS 08Hrs Importance of Meetings -Opening and Closing Meetings - Participating and Conducting Group discussions.  Brain Storming, e– Meetings, preparing agenda and minutes of the meeting 

Unit 5: BUSINESS COMMUNICATION 16Hrs Business Letters: Inquiries, Circulars, Quotations, Orders, Acknowledgments Executions, Complaints,  Claims &Adjustments, Collection letter, Banking correspondence, Agency correspondence, Bad news and  persuading letters, Sales letters, Job application letters - Bio-data, Covering Letter, Interview Letters, Letter  of Reference. Memos, Minutes, Circulars &Notices. 


Conduct a mock meeting and draft minutes of the meeting. 

Draft a letter of enquiry to purchase a laptop. 

Draft your bio-data. 

Prepare your Career Plan. 


  1. Rai & Rai – Soft Skill for Business, HPH 

  2. Santhosh Kumar – Soft Skill for Business, VBH.  

  3. C.G.G Krishnamacharyulu&Lalitha :Soft Skills of Personality Development, HPH. 4. Lesikar, R.V. &Flatley, M.E. (2005). Basic Business Communication Skills for


Empowering the Internet Generation. Tata McGraw Hill Publishing Company Ltd.,New Delhi. 5. Rai&Rai: Business Communication Himalaya Publishing House  

  1. Rajkumar, Basic of Business Communication 

  2. Ludlow, R. & Panton, F. (1998). The Essence of Effective Communications. Prentice Hall of India Pvt.  Ltd. 

  3. M.S. Rao : Soft Skills – Enhancing Employability I.K. International PH. 

  4. Rao& Das : Communication Skills, I.K. International PH. 

  5. Adair, J. (2003). Effective Communication. Pan McMillan. 

  6. Thill, J. V. &Bovee, G. L. (1993). Excellence in Business Communication. McGrawHill, New York. 12. Bowman, J.P. &Branchaw, P.P. (1987). Business Communications: From Process to Product. Dryden  Press, Chicago. 

  7. Sharma S.P. & Others, Business Communication, VBH. 

  8. Banerjee : Soft Skills Business and Professional Communication, I.K. International




The objective of this subject is to enable the students to have a comprehensive understanding about the provisions of  the Company‟s Act and Corporate Accounts. 

Unit 1: COMPANY FINAL ACCOUNTS 20 Hrs Statutory Provisions regarding preparation of Company Final Accounts – Treatment of Special Items – Managerial  Remuneration – Tax deducted at source – Advance payment of Tax – Provision for Tax – Depreciation – Interest on  debentures – Dividends – Rules regarding payment of dividends ( Theory only) – Transfer to Reserves – Preparation  of Profit and Loss Account and Balance Sheet as per Section 219(1)(b) (IV) and form 23AB. Abridged Profit and Loss  Account – Abridged Balance Sheet (Vertical Form). 

Unit 2: FINANCIAL STATEMENTS ANALYSIS 10 Hrs Analysis of financial statements – comparative statements, comparative income statement, comparative Balance sheet  – common size statements – Common size income statement, common size Balance Sheet – Trend percentages.  Reporting to management – Management Decision and Analysis. 

Unit 3: VALUATION OF GOODWILL 8Hrs Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill – Methods of  Valuation of Goodwill - Average Profit Method – Super Profit Method – Capitalization of Super Profit Method – Annuity Method – Capitalization of Profit Method. 

Unit 4: VALUATION OF SHARES 8 Hrs Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation – Asset Backing or Intrinsic  Value Method – Yield Method – Earning Capacity Method – Fair Value Method - Rights Issue and Valuation of  Rights Issue.  

Unit 5: HOLDING COMPANY ACCOUNTS 10 Hrs Introduction – Meaning of Holding Company – Subsidiary Company – Steps – Pre Acquisition Profits – Post  Acquisition Profits – Minority Interest – Cost of Control or Capital Reserve – Unrealized Profit – Mutual Indebtedness  – Preparation of Consolidated Balance Sheet (As per AS21). 


  • Collect and fill the share application form of a limited Company. 

  • Collect a Prospectus of a company and identify the reasons to invest or not to invest in shares. List the various functions of underwriters. 

  • Collect annual report of a Company and List out its assets and Liabilities. 

  • Collection of latest final accounts of a company and find out the net Asset value of shares List out the conditions to be fulfilled for redemption of Preference shares. 


  1. Anil Kumar - Marriappa – Corporate Accounting , HPH. 

  2. M.A.Arunachalam & K.S.Raman: Corporate Accounting – II, HPH. 

  3. Dr. S.N. Maheswari , Financial Accounting, Jain Book Depot.  

  4. V.K. Goyal: Corporate Accounting, PHI. 

  5. Soundrarajan A & K. Venkataramana, Corporate Accounting, SHBP.  

  6. S. P. Jain and K. L. Narang – Corporate Accounting, Kalyani Publishers.  

  7. SP Iyengar, Advanced Accountancy, Sultan Chand and Sons, New Delhi. 

  8. R L Gupta, Advanced Accountancy, Sultan Chand and Sons, New Delhi.. 




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

Unit 1: HUMAN RESOURCE MANAGEMENT 10 Hrs Introduction – Meaning of HRM – Objectives of HRM – Importance of HRM – Functions and Process of  HRM – HR Manager - Duties and Responsibilities – Recent trends in HRM. 

Unit 2: HUMAN RESOURCE PLANNING, RECRUITMENT & SELECTION 14 Hrs Meaning – Importance of Human Resource Planning – Benefits of Human Resource Planning. Recruitment  – Meaning – Methods of Recruitment. Selection – Meaning – Steps in Selection Process – Problems  Involved in Placement. 

Unit 3: INDUCTION AND TRAINING 08Hrs Meaning, objective and purpose of Induction: Training- Need for training, benefits of training,  identification of training needs and methods of training. 

Unit 4: PERFORMANCE APPRAISAL AND COMPENSATION 10Hrs Introduction – Meaning and Definition – Objectives – Methods of Performance Appraisal – Uses and  Limitations of Performance Appraisal. Compensation – Meaning of Compensation – Objectives of  Compensation. 

Unit 5: PROMOTION AND TRANSFERS 08Hrs Meaning and Definition of Promotion - Purpose of promotion, basis of promotion, Meaning of transfer,  reasons for transfer, types of transfer, right sizing of work force,need for right sizing. 

Unit 6: HUMAN RESOURCE DEVELOPMENT 06Hrs Meaning of HRD, Role of training in HRD, Knowledge Management, Knowledge Resources, Impact of  Globalization on Human Resource Management, Problems in relation to Transnational and Multinationals. 


  • Prepare a Chart showing the functions of HRM and a brief explanation on the need for each function. Prepare an advertisement for recruitment / selection of candidates for any organization of your choice. Give observation report of industrial safety practices followed by any organization of your choice Develop a format for performance appraisal of an employee. 

  • Choose any MNC and present your observations on training programme. 


  1. Aswathappa, Human Resource Management, Tat McGraw Hill. 

  2. Madhurimalall, Human Resource Management, HPH. 

  3. Reddy &Appanniah, Human Resource Management. HPH. 

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

  5. Edwin Flippo, Personnel management, McGraw Hill. 

  6. SubbaRao, Personnel and Human Resources management, HPH.


  1. S.Sadri& Others: Geometry of HR, HPH. 

  2. Rajkumar : Human Resource Management I.K. Intl 9. Michael Porter, HRM and human Relations, Juta & Co.Ltd. 10. Biswanath Ghosh, Human Resource Development and Management. 11. Rekha & Vibha – Human Resource Management, VBH. 12. K. Venkataramana, Human Resource Management, SHBP. 13. Dr. Alice Mani: Human Resource Management, SBH.




The objective is to introduce the students to various regulations affecting business and to familiarize the  students with such regulations. 

Unit 1: INTRODUCTION TO BUSINESS LAWS 06 Hrs Introduction, Nature of Law, Meaning and Definition of Business Laws, Scope and Sources of Business  Law, Fundamental Rights and Directive Principle of State Policies, Principles having economic  significance, Overview of Business Laws in India. 

Unit 2: CONTRACT LAWS 14 Hrs Indian Contract Act, 1872: Definition of Contract, essentials of a valid contract (all essentials need to be  explained in great detail), classification of contracts, breach of contract and 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: INFORMATION LAWS AND RTE 10Hrs Right to Information Act, 2005: Objectives of the RTI Act, Scope, SuoMoto disclosure, Method of  seeking information, Eligibility to obtain information, Authorities under the Act,. Right to Education Act: Objectives of the RTE Act – Salient Features. 

Unit 4: COMPETITION AND CONSUMER LAWS 12Hrs The Competition Act, 2002: Objectives of Competition Act, the features of Competition Act, components  of Competition Act, CCI, CAT, offences and penalties under the Act. 

Consumer Protection Act, 1986: Definition of the terms consumer, consumer dispute, defect, deficiency,  unfair trade practices and services. Consumer Protection Act, Consumer Redressal Agencies – District  Forum, State Commission, National Commission, any two landmark judgments of the Supreme Court. 

Unit 5: ECONOMIC AND ENVIRONMENTAL LAWS 14Hrs FEMA 1999: Objects of FEMA, definition of important terms – authorized dealer, currency, foreign  currency, foreign exchange, foreign security, Directorate of Enforcement, salient features of the FEMA,  offences and penalties,  

Environment Protection Act, 1986: Objects of the Act, definitions of important terms – environment,  environment pollutant, environment pollution, hazardous substance and occupier, types of pollution, global  warming, causes for ozone layer depletion, carbon trade, rules and powers of central government to protect  environment in India.



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. 


  1. K. Aswathappa, Business Laws, Himalaya Publishing House, 

  2. K.R. Bulchandni: Business Laws, HPH. 

  3. N.D. Kapoor, Business Laws, Sultan chand publications. 

  4. S.S. Gulshan, Business Law 3rd Edition, New Age International  

  5. S.C. Sharama& Monica : Business Law I.K. International 

  6. Tulsian Business Law , Tata McGraw-Hill Education

  7. Dr. K. Venkataraman, SHB Publications. 

  8. Kamakshi P & Srikumari P, Business Regulation  

  9. Dr. Alice Mani: Business Regulations, SBH.




The objective is to enable the students to get familiarized with the existing Company Law and Secretarial  Procedure. 

Unit 1: FORMATION OF COMPANY 14Hrs Promotion of Company – Promotion – Incorporation – Capital Subscription and Certificate of  Commencement of Business. Memorandum of Association – Definition – Clauses. Articles of  Association – Definition – Contents – Distinction between Memorandum of Association and Articles of  Association – Alteration of Memorandum of Association and Articles of Association. Prospectus – Meaning – Contents – Statement in Lieu of Prospectus. 

Corporate Social Responsibility initiatives under Companies Act 2013 (Section 135) 

Unit 2: CAPITAL OF COMPANY 10 Hrs Share Capital – Meaning of Shares – Kinds of Shares – Merits and Demerits of Shares. Debentures – Meaning – Features – Types – Merits and Demerits, Listing of Shares. 

Unit 3: COMPANY MEETINGS 12 Hrs Meaning and Definition – Types of Meeting – Statutory Meeting – Annual General Meeting – Extraordinary General Meeting – Board Meeting and Resolutions. 

Unit 4: COMPANY SECRETARY 10Hrs Meaning and Definition – Position – Appointment – Rights – Duties – Liabilities – Qualification and  Removal of Company Secretary. 

Unit 5: WINDING UP OF COMPANIES 10 Hrs Modes of winding up – commencement of winding up – consequences –official liquidator – powers and  duties of liquidator. 


Drafting of Memorandum of Association, Drafting of Articles of Association. Drafting Notice of Company Meetings – Annual, Special, Extraordinary and Board meetings. Drafting Resolutions of various meetings – different types. 

Chart showing Company‟s Organization Structure. 

Chart showing different types of Companies. 

A case study on CSR initiatives of any one company  


  1. Maheshwari&Maheshwari, Elements of Corporate Laws, Himalaya Publishers 

  2. Dr. P.N. Reddy and H.R. Appanaiah, Essentials of Company Law and Secretarial Practice, Himalaya Publishers. 3. M.C. Shukla&Gulshan, Principles of Company Law, S. Chanda & Co. 

  3. Pradeep K. Shinde, Corporate Environment, VBH. 

  4. C.L. Bansal, Business & Corporate law, Excel Books. 

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

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

  7. M.C. Bhandari, Guide to Company Law Procedures, Bhandari Publications. 

  8. S.C. Kuchal, Company Law and Secretarial Practice, Chaitanya Publishing. 

  9. K. Venkataramana, Service Management, SHBP.




The objective is to provide basic knowledge of business ethics and values and its relevance in modern  context. 

Unit 1: BUSINESS ETHICS 12 Hrs Introduction – Meaning - Scope – Types of Ethics – Characteristics – Factors influencing Business Ethics – Importance of Business Ethics - Arguments for and against business ethics- Basics of business ethics - Corporate Social Responsibility – Issues of Management – Crisis Management 

Unit 2: PERSONAL ETHICS 10 Hrs Introduction – Meaning – Emotional Honesty – Virtue of humility – Promote happiness – karma yoga – proactive – flexibility and purity of mind.  

Unit 3: ETHICS IN MANAGEMENT 12 Hrs Introduction – Ethics in HRM – Marketing Ethics – Ethical aspects of Financial Management – Technology Ethics and Professional ethics. 

Unit 4: ROLE OF CORPORATE CULTURE IN BUSINESS 10 Hrs Meaning – Functions – Impact of corporate culture – cross cultural issues in ethics 

Unit 5: CORPORATE GOVERNANCE 12 Hrs Meaning, scope, composition of BODs, Cadbury Committee, various committees, reports on  corporate governance, scope of Corporate Governance, Benefits and Limitations of Corporate  Governance with living examples. 


State the arguments for and against business ethics 

Make a list of unethical aspects of finance in any organization 

List out ethical problems faced by managers  

List out issues involved in Corporate Governance. 

List out unethical aspects of Advertising 


  1. Murthy CSV: Business Ethics and Corporate Governance, HPH 

  2. Bholananth Dutta, S.K. Podder – Corporation Governance, VBH.  

  3. Dr. K. Nirmala, Karunakara Readdy : Business Ethics and Corporate Governance, HPH 

  4. H.R.Machiraju: Corporate Governance 

  5. K. Venkataramana, Corporate Governance, SHBP.  

  6. N.M.Khandelwal : Indian Ethos and Values for Managers 

  7. S Prabhakaran; Business ethics and Corporate Governance  

  8. C.V. Baxi: Corporate Governance 

  9. R. R. Gaur, R. Sanghal, G. P. Bagaria; Human Values and Professional ethics  

  10. B O B Tricker, Corporate Governance; Principles , Policies and Practices 

  11. Michael, Blowfield; Corporate Responsibility 

  12. Andrew Crane; Business Ethics 

  13. Ghosh; Ethics in Management and Indian ethos.

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Bangalore University BBA Notes And Solved Question Paper

Bangalore University BBA 1st sem Study Material

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

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

New Syllabus




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

UNIT-1 INTRODUCTION TO ACCOUNTING 06 Hrs  Meaning, Book keeping & accounting, Need for accounting, (GAAP) Generally Accepted  Accounting Principles Concepts and Conventions, list of Indian Accounting Standards, Ind AS-IFRS  (Concept only) 

UNIT-2 BASIC ACCOUNTING PROCEDURES 12hrs  (i) Double Entry System of Book-Keeping Golden rules of accounting  

(ii) Journal– Books of original entry  

(iii) Ledger – Posting – Balancing an account - simple problems on Journal & ledger 

UNIT-3 SUBSIDIARY BOOKS 14 Hrs  Purchase book – Sales book – Returns books – Bills of exchange –Bills book – Journal proper.- Cash Book kinds of cash book & Petty Cash Book Imprest system simple problems 

UNIT-4 FINAL ACCOUNTS OF PROPRIETARY CONCERN 14 Hrs  Classification of Transaction in to revenue and capital- Preparation of Trial balance & Rectification  of errors,- Parts of Final Accounts – Income statement and Balance sheet Final Accounts vertical  form only 

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


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

  1. Draft a chart relating to companies maintaining IFRS standard 

  2. Produce documentary evidence for creating accounting ledgers and groupsent on  3. Prepare a E content on subsidiary books  

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

  4. Develop E-content for a Consignment Agreement 


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

  2. Grewal and Shukla, Advanced Accounting  

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

  1. Jain & Narang. Financial Accounting 

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



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


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

UNIT-2 PLANNING AND ORGANIZATION - 16 Hrs a) Planning -Concept, Features, Importance, Limitations; Planning process; Types of Plans Objectives, Strategy, Policy, Procedures, Method, Rule, Budget; Plan vs Programme- Policies and  Procedures; Decision making-Types- Process .  

  1. b) Organization-Concept, Features, Importance, Limitations; Organizing process; Types of Organization; Flat organization – relevance- trends , work from home prospects; Centralizations and Decentralization; Delegation; Growth in Organization- Task force  

UNIT-3 DIRECTION AND COORDINATION- 12 Hrs a) Direction: Concept, Features, Importance, Limitations; Elements of Direction –Supervision,  Motivation and theories of motivation Leadership, Theories and Styles of leadership b) Co-ordination: Concept, Features, Importance, Types and limitations 

UNIT-4 CONTROLLING - 08 Hrs Concept, Features, Importance, Limitations; Control Process; Essentials of a Good Control System;  Techniques of Control- Traditional and NonTraditional Control Devices; Relationship between  planning and controlling 

UNIT-5 RECENT TRENDS IN MANAGEMENT 06 Hrs Change Management-Crisis Management-Global practices-International Manager-Quality of work  life –Résistance to management- Risk Management-Total quality Management, Kaizan cross culture  (Concepts only) 


  1. Develop a Chart on Principles of Management 

  2. Prepare Chart on steps involved in decision making 

  3. Develop Chart on organisation structire 

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

  5. List out recent trends in management 


  1. Stephen P. Robbins,Management, Pearson 

  2. Koontz andO‟Donnell, Management, McGrawHill. 

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

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

  5. V.S.P Rao/Bajaj, Management process and organization, ExcelBooks. 6. T. Ramaswamy : Principles of Management,HPH. 

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

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



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


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


 Share Capital - Meaning of Shares- Kinds of Shares- Debentures and Bonds- Types of debentures  and bonds, SEBI guidelines for issue of shares and debentures. 


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


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

UNIT-5: WINDING UP OF COMPANIES AND CSR LEGISLATIONS IN INDIA 10 Hrs  Meaning- Modes of winding up; Official Liquidator-Powers and Duties; Consequences of Winding up  Meaning of CSR, Scope for CSR Activities under schedule VII of the companies Act 2013,  Provisions of CSR mandate 


  1. Prepare a chart showing different types of Companies. 

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

  3. Prepare a chart showing qualifications of company secretary as per companies act 2013 4. Draft a Notice of Company Meetings – Annual, Special, Extraordinary and Board Meetings 5. Prepare a Chart showing functions of liquidator

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

BOOKS FOR REFERENCE (Latest Editions) 

  1. N.D. Kapoor, Company Law and Secretarial Practice, Sultan Chand and Sons. 2. M.C. ShuklaandGulshan, Principles of Company Law, S. Chanda and Co. 3. C.L. Bansal, Business and Corporate law, Excel Books. 

  2. Chanda, Company Law, Cengage 

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

  4. Maheshwari and Maheshwari, Elements of Corporate Laws, Himalaya Publishers 7 Garg K.C , Chawla R.C and Gupta Vijay Company law Kalyani Publishers


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

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

UNIT 2: TYPES OF EQUATIONS AND MATRICES 14 hrs Linear equations - Simultaneous equations (only two variables) Eliminations and substitution method  only- Quadratic equations – Factorization and formula method (ax² + bx + c = 0 form only) - Application of equations in business and management

Matrices: Algebra of Matrices, Inverse of a Matrix and determinants, Problems on linear equations in  two variables using Cramer's rule. 


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

UNIT 4: INTEREST & ANNUITIES 14 hrs  Simple Interest- Compound interest including half yearly and quarterly calculations - Nominal rat  and effective rate of interest - Varying rate of interest- Depreciation - Present value-Net present value  - Future value. Annuities - Present value of an annuity-Future value of an annuity-Sinking fund. 


Number series - Coding and Decoding - odd man out- Time and work- Analytical Reasoning Relationships - Syllogism 


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

  2. Develop Business Problems Matrix  

  3. Prepare a Bank Statement using SI and CI. 

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

  5. Develop any two logical puzzles  

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

 BOOKS FOR REFERENCE : (Latest edition)  

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

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

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

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

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

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

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

  6. Selvaraj, Quantitative Methods in Management, Excel Books 

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

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

Old Syllabus





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

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

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

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

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

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


List out the accounting concepts and conventions. 

List out any ten errors disclosed by trial balance 

Collect the final accounts of a proprietary concern and present it in vertical form. Prepare a Bank Reconciliation Statement with imaginary figures 


  1. Jawaharlal & Seema Srivastava: Financial Accounting, HPH  

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

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

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

  5. S Jayapandian: Financial Accounting from Zero,  

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

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

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




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

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

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

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

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

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


Draw a Business Tree 

Prepare a Partnership deed 

Prepare Memorandum and Articles of Association of any company  

Discuss the Impact of Globalization on Indian Business and Industry  

State the impact of Technology on Indian Business  


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

  2. Francis Cherrunilam : Business Environment, HPH. 

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

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

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

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

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




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

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

Unit 2: THEORY OF EQUATIONS 12Hrs Introduction – Meaning – Types of Equations – Simple, Linear and Simultaneous Equations (only two  variables) Eliminations and Substitution Method only. Quadratic Equation – Factorization and Formula  Method (ax² + bx + c = 0 form only). Problems on Commercial Application. 

Unit 3: PROGRESSIONS 12 Hrs Introduction – Arithmetic Progression - Finding the „nth term of an AP and Sum to nth term of AP. Insertion  of Arithmetic Means in given terms of AP and representation of 3 terms of AP. Geometric Progression – Finding nth term of GP – Sum to „n‟th Term of GP – Insertion of Geometric Means in given Geometric  Progression and also representation of 3 terms of GP. 

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

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


Calculation of future value of present value. 

Calculation of geometric mean i.e, CAGR. 

Calculation of EMI, Premium amount. 


  1. A.LeninJothi : financial Mathematics, HPH. 

  2. Dikshit & Jain : Business Mathematics, HPH 

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

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

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

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

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

  8. Saha: Mathematics for Cost Accountants, HPH. 

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




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

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

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

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

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

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


  • Different types of Organization Charts (structure). 

  • Chart on Staffing. 

  • Graphic representation of Maslow‟s Theory. 

  • Chart on Media of Communication. 

  • Draft Control chart for different industries / business groups. 


  1. Appanniah& Reddy, Management HPH. 

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

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

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

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

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


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

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

  3. S V S Murthy, Essentials of Management. 

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

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

  6. Kandepu : Elements of Functional Administration, HPH 

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

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

Business Organization and Environment
Quantitative Methods for Business - I

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