Bknmu Bba Sem-V Syllabus (New) 2020

BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Faculty of Commerce & Management

Syllabus
For
BBA – Semester-V
(CHOICE BASED CREDIT SYSTEM-CBCS)
Effective From June -2020
Bhakta Kavi Narsinh Mehta University

Junagadh-362263
Website: www.bknmu.edu.in
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Kavi Narsinh Mehta University (BKNMU)
Semester-V Syllabus (CBCS)
Undergraduate (UG) Level
BACHELOR OF BUSINESS ADMINISTRATION (BBA)
Effective from June, 2020
Conceptual Framework of the Semester-V BBA Syllabus
Sr. Core/ Course Corse Total Teaching Inter- Exter- Total

No. Elective/ (Paper) Code Credit Hours in nal nal Marks
Allied/ Title a Week/ Marks Marks
Foundation/ Total
Practical/ Hours in
Project
Semester
1. Core Production and 501 3 3 30 70 100
Operations
Management
2. Core Business 502 3 3 30 70 100
Environment
3. Core Cost Accounting 503 3 3 30 70 100
System
4. Foundation Business Ethics 504 3 3 30 70 100
and Corporate
Governance
5. Foundation Business Law 505 3 3 30 70 100
6. Allied Direct Taxes 506 3 3 30 70 100

Optional Any Two from
Papers the followings:
7. Elective Marketing Group 507 3 3 30 70 100
– Advanced
Marketing
Management
8. Elective Finance Group – 508 3 3 30 70 100

Investment
Banking and
Financial
Services
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9. Elective Human Resource 509 3 3 30 70 100
Group –
Management of
Industrial
Relations
10. Elective Statistics Group– 510 3 3 30 70 100
Fundamentals of
Operations
Research
Total 24 24 240 560 800
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(501) PRODUCTION AND OPERATIONS MANAGEMENT (CORE)
Name of Sem. Core/ Paper Paper Title No. of Internal External External
Course Elective/ Code Credit Marks Marks Exam.
Allied/ Time
Practical/ Duration
Project
BBA IV Core 501 Production and 3 30 70 2.5 Hrs.
Operations
Management
COURSE CONTENTS:
To understand the production and operation function and familiarize students with the technique
for planning and control.
Units Title of the Unit and the Topics No. of

Lectures
Unit 1 Introduction to Production and Operations Management 9
Concept and Definition of Production Management and Operations

Management, Objectives of Operations management, decision areas in
operations management, recent trends in operations management,
difference between manufacturing and service operations.
Unit 2 Process Selection 9
An overview of major process decisions, A detailed study of the,

advantages and limitations of job shop process, batch process, assembly
process, continuous process characteristics and project process.
Unit 3 Aggregate Planning and Maintenance Management 9
Concept of aggregate plan, Importance of Aggregate plan, Approach to

aggregate planning, Concept of Capacity Planning and CRP (Capacity
Requirement Planning), Maintenance Management – Concept,
Importance, Types of Plant Maintenance.
Unit 4 Facility Location 9
Introduction, steps in location selection and factors affecting- selection

of region, community and site selection. Practical Problems/ sums
related to location analysis (Only Break even analysis and Qualitative
factor analysis models to be included)
Unit 5 Facility Layout 9
Introduction, Factors affecting facility layout, objectives of a good layout,

service facility layout, types of layout (Product, process, static, cellular,
combined layouts)
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SUGGESTED REFERENCES
Reference Books:
1. Production and Operation Management, S.A.Chunawalla and D.R. Patel, Himalaya Publishing
House, Mumbai
2. Production and operation Management K. Aswathappa and K. Shridhara Bhatt ,Himalaya
Publishing House, Mumbai
3. Operations Management, Mahadevan B, Pearson Education, New Delhi,2008
4. Operations Management, Russel & Taylor, Pearson Education, New Delhi,2008
5. Operations Management, Chase, Jabocs and Acquiliano, Tata McGraw Hill,
6. Operations Management, Krajawski & Ritzman, , Pearson Education, New Delhi, 2003
7. Production and Operations Management, Bedi Kanishka, OXFORD University Press
8. Production and Operation Management, Bhatt K.S, Himalaya Publishing House,
EVALUATION SCHEME AND DISTRIBUTION OF MARKS

(With Effect From June, 2020)
INTERNAL ASSESSMENT 30 Marks

NO Particulars Marks
Test, Assignment, Seminar, or Presentation 30
EXTERNAL ASSESSMENT BY UNIVERSITY 70 Marks

Q. No. Particulars Marks
1 OR 1 Question from Unit-1 14
Marks 70
Total Marks 100
Passing Standard
 Passing level is 40% marks, out of total the 100 marks paper
 Student must obtain minimum 40% marks in Internal Assessment (12 marks out of total
30), and minimum 40% marks in University Examination (28 marks out of total 70 marks).
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(502) BUSINESS ENVIRONMENT (CORE)
Name Sem. Core/ Paper Paper Title No. of Internal External External
of Elective/ Code Credit Marks Marks Exam.
Course Allied/ Time
Practical/ Duration
Project
BBA V Core 502 Business 3 30 70 2.5 Hrs.
Environment
COURSE OBJECTIVES
1. To provide basic understanding/ knowledge of business environment.

2. To make aware students about various environments that influence existence and growth
of business organisation.
3. To understand structure and role of money and capital market.
4. To develop ability of students to know impacts of changes in economic policies of GOI on
various segments of business.
COURSE CONTENTS:

Lectures
Unit 1 An introduction to business environment 9
Definition of business environment; Internal and external environment.

(micro & macro environment, economic and non-economic
environment in detail)
Unit 2 Indian Tax System 9
Meaning of tax; Types of tax; Canons of good tax system, Tax revenues
for central and state governments; and Division of tax revenue between
state and center.
Unit 3 Money Market 9
Introduction, importance (role), and structure of money market:

a. Unorganized Sector (loan companies, chit funds, nidhis, money
lenders and indigenous bank)
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b. Organized Sector:
 Sub market (call money market, treasury bill market, repo
market, commercial bill market, trade, commercial paper
market, CD market & Money Market for Mutual Funds )
 Participating institutions (RBI, discount and fiancé money
house of India, mutual funds, IFC)
c. Problems of Indian money market
d. Reform measures to strengthening Indian money market.
Unit 4 Capital Market 9

a. Introduction,
b. Structure of capital market:
 Financial institution (IFCI, IDBI, EXIM BANK, SIDBI, IDFC,
SFCs, LIC, GIC, UTI, NABARD)
 Securities Market (Gilt-edged market - corporate securities
market) NSE, BSE- brief functioning )
c. Role of capital market
d. Growth of capital market
e. factors contributing to growth of capital market
f. Problems of capital market
Unit 5 Economic Polices 9

Industrial Policy – Major Provisions
Monetary Policy – Meaning, Objective, and Tools
Fiscal Policy – Meaning, Objective, and Tools
Foreign Trade Policy – Major Provisions
Reference Books:
1. Business Environment: Francis Cherunilam, Himalaya Publishing House
2. Essentials of Business Environment: K. Aswathapa, Himalaya Publishing House
3. Indian financial system, P.N. VARSHNEY and D.M. Mittal, Sultan Chand and sons.
4. Indian economy, VK Puri & SK Misra, Himalaya Publishing House
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(With Effect From June , 2020)


Marks 70
Total Marks 100
Passing Standard
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(503) COST ACCOUNTING SYSTEM (CORE)
Allied/ Time
Practical/ Duration
Project
BBA V Core 503 Cost Accounting 3 30 70 2.5 Hrs.
System
COURSE OBJECTIVES
1. To provide fundamental knowledge of Cost Accounting and it’s various concepts.

2. To make students calculate various techniques of Cost Accounting and its implications.
COURSE CONTENTS:
Marks: 60 % Practical Examples, 40 % Theory.
Lectures
Unit 1 Introduction to Cost Accounting 9
Nature, Scope and Need of Cost Accounting, Concept of cost,

Objectives of cost Accounting, Advantages and Limitations of Cost
Accounting, Difference between Financial and Cost Accounting, Cost
Unit & Cost Centre.
Element of Cost: Cost Concept, Classification of Cost, Cost Unit and

Cost center, Cost Sheet.
Unit 2 Accounting for Materials Cost 9
Definition and Types of Materials, Material control: Concept and

techniques; Pricing of material issues; Treatment of material losses.
Unit 3 Accounting for Labour Cost 9
Definition and Types of Labour Cost, Labour cost control procedure;

Labour turnover; idle time and overtime; Methods of wage payment-
time and piece rates; Incentive schemes.
Unit 4 Accounting for Overheads 9
Definition of Overhead Cost, Classification of Overheads, Allocation,
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apportionment and Absorption of overheads; Determination of overhead
rates; Under and over absorption, and its treatment.
Unit 5 Unit costing and Operating cost for Road Transport 9
Reference Books:
 Cost Accounting Principles and Practice: M N Arora, Vikas Publishing

 Cost Accounting: S P Jain and K L Narang, Kalyani, New Delhi
 Advanced cost Accounting by Saxena and Vasistha.
 Cost Accounting by S.N.Maheshwari, Sultan Chand
 Cost Accounting by Ratnam.
 Cost Accounting Principles and Practice: M N Arora, Vikas Publishing
 Cost Accounting: S P Jain and K L Narang, Kalyani, New Delhi
 Practical Costing: P C Tulsian, Vikas Publishing
 Advanced Problems and Solutions in Cost Accounting: S N Maheshwari, Sultan Chand.
 Cost Accounting: Theory & Practice: Bhabatosh Banerjee, Prentice Hall of India Ltd., New



Marks 70
Total Marks 100
Passing Standard
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(504) BUSINESS ETHICS AND CORPORATE GOVERNANCE
(FOUNDATION)
Course Allied/ Time
Practical/ Duration
Project
BBA V Foundation 504 Business Ethics 3 30 70 2.5 Hrs.
and Corporate
Governance
COURSE OBJECTIVES
The objective of this paper is to make the students more clear about the importance of ethics in
business and the present practices of good corporate governance in India. The syllabus also
highlights the aspects corporate social responsibility and important provisions under the relevant
laws.
COURSE CONTENTS:

Lectures
Unit 1 Business Ethics 9
Concept of business ethics; Reasons for ethical problems in business;

Ethical Principles: Brief idea of Utilitarian, Rights and Duties, Ethics
of Care, and Justice and Fairness; Virtue ethics: Concept, Types, and
Virtues as an alternative to moral principles; Workers’ and Employees’
Rights and Duties; Profit maximization vs. Social responsibilities
Unit 2 Corporate Governance 9

Concept of Corporate Governance; Need of Improve Corporate
Governance Standards; Features of good Corporate Governance; Major
Regulators in Corporate Governance; Accounting Standards and
Corporate Governance; Corporate Disclosure: Concept, Type of
Disclosures, and Significance; Insider Trading: Concept, Aspects of
insider trading
Unit 3 Board of Directors 9
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Meaning, Composition of Board, Quality of Board; Role of Board in
Company Management; Outside Directors – Independent Directors and
Nominee directors; Major Provisions in the Company Law for independent
directors; Role of independent Directors in Corporate Governance; SEBI
Clause 49 – Primary idea of Major sub-clauses; CEO Duality: Concept,
Difference between CEO and Chairmen; Positive and Negative Outcomes of
CEO Duality
Unit 4 Company Auditor 9
Meaning of Auditor; Duties and Responsibility of Auditor; Role of Auditor in

Corporate Governance; Internal Auditor: Meaning and Major Provisions
under the Company Law; Whistle Blowing: Meaning, Kinds of Whistle
Blowing, Precluding the need of whistle blowing (Actions to prevent whistle
blowing incidents)
Unit 5 Discrimination and Corporate Social Responsibility (CSR) 9
Discrimination – Concept, Bases of Discrimination, Forms of Reverse

Discrimination and Types Affirmative action, Concept of Equal
Employment Opportunity and Preferential Hiring
Corporate social responsibility: Meaning, Evolution of Corporate

Social Responsibility, and Common Indicators for Measuring Business
Social Performance, The Companies Act and CSR: Brief ides of Key
Provisions under the Companies Act, 2013, Primary Idea of Schedule
VIII under the Companies Act, 2013.
Reference Books
1. Manuel G. Velasquez : Business ethics – Concepts and Cases, Pearson.

2. Luthans Hodgetts and Thompson: Social issues in business, Macmillan, USA
3. A. C. Fernando: Business Ethics Pearson Education.
4. A.C. Fernando: Corporate Governance, Pearson Education.
5. Adrian Davies: Strategic approach to corporate governance, Gower Pub Co.
6. N. Gopalswamy: Corporate governance a new paradigm A H Wheeler Publishing Co Ltd.
7. Marianne M Jennings: Cases in Business Ethics Indian South, Western College Publishing
8. Kevin Gibson: Ethics and Business, An Introduction, Cambridge Applied Ethics Cambridge
University Press
9. K. V. Bhanumurthy: Ethics and Social Responsibility of Business, Pearson Education India.
10.M. C Kuchhal, Modern Indian Company Law, Shri Mahaveer Book Depot (Publishers),Delhi
11. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
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Marks 70
Total Marks 100
Passing Standard
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(505) BUSINESS LAW (FOUNDATION)
Allied/ Time
Practical/ Duration
Project
BBA V Foundation 505 Business Law 3 30 70 2.5 Hrs.
COURSE OBJECTIVES
To impart preliminary knowledge in respect of Laws to be followed while carrying the business.
COURSE CONTENTS:

Lectures
Unit 1 Introduction to law and legal system 9
 Introduction to law, Object of law, Need for the knowledge of law,

sources mercantile law.
 Preamble to the constitution of India (with explanation of all the
terms used in the preamble)
 Fundamental Rights, Fundamental Duties (Briefly).
 Hierarchy of the judiciary and the courts in India.
Unit 2 Contract Law - I 9
 Objects, definition and features of Contract law.

 Essential elements of contracts.
 Classification of contracts
 Offer and legal rules as to an offer, Acceptance and legal rules as to
acceptance.
 Consideration and legal rules as to consideration. Exceptions to the
rule ‘no consideration no contract’.
 Capacity to contract: contracts with minor, contracts with people of
unsound mind, contracts with people disqualified by law.
 Quasi Contracts.
Unit 3 Contract Law - II 9
 Free consent: consent and free consent, (brief description of

Coercion, Undue influence, Misrepresentation, Frauds and Mistake)
 Legality of Object: When consideration or object is unlawful.
Unlawful and illegal agreements.
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 Void agreements: List of void agreements, uncertain agreements,
wagering agreements.
 Contingent contracts: meaning and rules of contingent contracts.
 Performance of contracts: Meaning and requisites of a valid tender,
who must perform a contract.
 Discharge of contracts: Discharge by performance, Discharge by
agreement or consent, Discharge by impossibility, Discharge by
lapse of time, Discharge by operation of law, Discharge by breach of
contract.
 Remedies for breach of contracts: Rescission of the contract, Suit
for damages (very brief description of different types of damages),
Suit upon quantum meruit, Suit for specific performance, Suit for
injunction.
Unit 4 Special Contracts – I 9
Indemnity and Guarantee

 Definitions: Contracts of Indemnity and Contracts of Guarantee.
 Distinction between contracts Indemnity and Guarantee.
Bailment and Pledge
 Definition of contracts of Bailment
 Requisites of Bailment.
Definition of Contracts of Pledge. Difference between Bailment and
Pledge.
Unit 5 Special Contracts – II – Law of Agency 9
 Definition of Agent and Principal, Essentials of relationship of

Agency, Rules of Agency.
 Creation of Agency: by Express Agreement, by Implied Agreement,
by Ratification (Excluding Requisites of Ratification) and by
Operation of Law.
 Classification of Agents: Rights and Duties of Agents.
 Rights and Duties of Principal.
Reference Books:
1. Elements of Mercantile Law, N. D. Kapoor, Sultan Chand & Sons, New Deli
2. Indian Contract Act, Sale of Goods Act and Partnership Act; Desai TR : SC Sarkar &
Sons
3. Mercantile Law, S.S. Gulshan :,Excel Books
4. Legal Aspect of Business, Pathak:,TMH
5. The Negotiable Instruments Act; Khergamwala JS : NM Tripathi
6. The Principles of Merchantile Law, Singh Avtar , Eastern Book Company
7. Business Regulatory Framework, Maheshwari & Maheshwari:, Himalaya Publishing
8. Business Law , Kapoor ND : Sultan Chand & Sons
9. The Constitution of India: Bare Act with short notes for students
10. R. Khan, Publisher: Access Publishing.
11. Indian Judicial System, Mathew, P.D. & P.M. Bakshi, Publisher: New Delhi: ISI, 2002
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Marks 70
Total Marks 100
Passing Standard
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(506) DIRECT TAXES (ALLIED)
Allied/ Time
Practical/ Duration
Project
BBA V Allied 506 Direct Taxes 3 30 70 2.5 Hrs.
COURSE OBJECTIVES
To develop conceptual understanding regarding Direct Tax Laws and to Prepare Returns and make them
introduced with assessment procedure
COURSE CONTENTS:
Marks: 60 % Marks for Practical Problems and 40 % Marks for theory questions.

Lectures
Unit -1 General Aspects 9
 Definitions: Person, Income, Assessee, Previous Year, Assessment

Year, Gross Total Income, Total Income, Agricultural Income.
Heads of Income
 Residential status and Incidence of Tax
Unit -2 Exempted Income and Income Tax Authorities 9
 Incomes exempt from Income Tax (Section 10)

 Income tax authorities
Unit -3 Income from Business and Profession 9
Income from Business and Profession: (Section

28,29,30,31,32,35,35(2AB),35ABB, 35AC, 35AD, 35CCA, 35CCC,
35CCD, 35D,36 ,37,40,40A, 40A(2), 40A(3), 40a(7), 41, 43B, 44AA &
44AB)
Unit -4 Income from Salary 9
Income from Salary: (Section 15, 16, 17 and Rules 3, Section 10(7),
10(10), 10(10A),10(AA), 10(13A)
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Unit -5 Income from House Property 9
Income from House Property: (Sections 22 to 25 only)
Reference Books:

1. Students guide to income tax- Vinod Singhania, Taxman Publication

2. Systematic approach to income tax- Girish Ahuja & Gupta, Bharat Law Publication
3. Income Tax: T M Manoahan
4. Direct Tax ready reckoner, N. V. Mehta, Kuber Publication
Notes:
1. The Syllabus is restricted to study of specified section only.
2. The Law In force on 1st April immediately preceding the commencement of Academic
year will be applicable for ensuing Examinations.
3. Study of rules is not implied for unless and until specifically mentioned.


No. Particulars Marks

Marks 70
Total Marks 100
Passing Standard
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(507) MARKETING GROUP – ADVANCED MARKETING
MANAGEMENT (ELECTIVE)
Course Allied/ Time
Practical/ Duration
Project
BBA V Elective 507 Marketing 3 30 70 2.5 Hrs.
Group –
Advanced
Marketing
Management
COURSE OBJECTIVES
The course contains some advanced and varied marketing areas, topics and concepts to help
students assimilate modern marketing theory and practices across the globe. The paper will help
the student to develop necessary marketing knowledge and skills instrumental in their career.
COURSE CONTENTS:

Lectures
Unit 1 Marketing Research Practices
Research Design: Concept and Types (Exploratory, Descriptive, and 9

Causal) of Research Design; Sampling: Concept of Sample and
Sampling, Types of Sampling procedures; Uses of sampling Data
Collection Tools: Questionnaire (Concept, Key Issues in Questionnaire
Preparation), Types of Question with Examples; Data Collection
Methods: Brief idea of Survey Method, Observation Method,
Experimental Method, and Panel Method. Research Report: Concept,
Qualities, and Format.
Unit 2 Advertising Decisions 9
Advertising Message: Concept, Process of Developing Adverting

Message; Ad Copy: Concept and Layout; Advertising Media:
Concept, Types, Factors, and Concept of Media Scheduling;
Advertising Budget: Concept, Methods, and Factors; Functioning of
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Ad Agencies: Concept, Functions, and Benefits, List of leading Ad
Agencies in India; Social Issues of Advertising: Positive and Negative
Outcomes of Advertising: Measuring Advertising Effectiveness: Need
and Methods (Communication Effect Test and Sales Effect Test)
Unit 3 Introduction to International Marketing 9
Concept and Characteristics; Need or Importance of International

Marketing, Forces Leading to Growth of International Marketing;
Concept and types of PULL and PUSH Forces; International Marketing
Environment: Concept and Variables, Practical Difficulties
(Challenges); Key Decisions in International Marketing; Primary Idea of
International Agencies/Organisations Affecting International Marketing
operations.
Unit 4 New Marketing Realities 9
Direct Marketing and Online Marketing: Concept of Direct and

Online Marketing; List of Direct and Online Marketing Activities,
Online or Cyber Marketing Process; Benefits and Limitations of Online
Marketing, Green Marketing: Concept, Need and Importance; Green
Marketing Efforts; Customer Relationship Marketing (CRM):
Concept and Importance, Components of CRM Programme, Concept of
e-CRM, Common Drawbacks in CRM Programme.
Unit 5 Case Studies
Case Study Theory: Concept of Case and Case Study; Role of Case Study;
Case Study Guidelines for Students
Case Analysis: Small and medium size case for case study relating to the
topics in the syllabus (Note: At least two cases should be discussed in the class
room.
Reference Books:
1. Philip Kotler, Kevin Lane Keller, Abraham Koshy, and MithileshwarJha,
Marketing Management, 14th edition, Person education, New Delhi, 2012
2. R. B. Rudani, Basics of Marketing Management, S. Chand & Company, New Delhi,
2015
3. S.A. Sherlekar, Marketing Management, Himalaya Publishing House, Mumbai, India,
2009
4. John Quelch, and Kasturi Rangan, Marketing Management: Text and Cases, Tata
McGraw-Hill, New Delhi, 2005
5. V. S. Ramaswamy and S. Namakumari, Marketing Management, Global Perspective
Indian Context, 4th Edition, Macmillan Publishers India Ltd, New Delhi, 2010
6. R. Shrinivasan, Case studies in Marketing, The Indian Context, PHI Learning, Private
Limited, New Delhi, 2012
(Note: The teachers and students shall use the Internet sources for the latest information)
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5 OR 5 Question from Unit-5: One question from Case Study 14
Theory OR One Question for Analysis of Case. (The Case
analysis must contain One Case with four questions of
equal marks)
Marks 70
Total Marks 100
Passing Standard
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(508) FINANCE GROUP – INVESTMENT BANKING AND
FINANCIAL SERVICES (ELECTIVE)
Course Allied/ Time
Practical/ Duration
Project
BBA V Elective 508 Finance 3 30 70 2.5 Hrs
Group –
Investment
Banking and
Financial
Services
COURSE OBJECTIVES
The objective of this syllabus is to provide students the understanding about the significance of
activities of Investment banking in India. It also provides the detailed idea of importance of
financial services.
COURSE CONTENTS:

Lectures
Unit 1 Introduction 9
An Overview of Indian Financial System, Investment Banking in India,

Recent Developments and Challenges ahead, Institutional Structure and
Functions of Investment / Merchant Banking; SEBI Guidelines for
Merchant Bankers, Registration, Obligations and Responsibilities of Lead
Managers.
Unit 2 Issue Management 9
Public Issue: Classification of Companies, Eligibility, Issue Pricing,

Promoter’s Contribution, Minimum Public Offer, Prospectus, Allotment,
Preferential Allotment, Private Placement, Book Building Process,
Designing and Pricing, Green Shoe Option; Bought Out Deals, Post Issue
Work & Obligations, Investor Protection, Broker, Sub Broker and
Underwriters.
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Unit 3 Leasing and Hire Purchase 9
 Concepts of Leasing, Types of Leasing – Financial & Operating Lease,

Direct Lease and Sales & Lease Back, Advantages and Limitations of
Leasing.
 Hire Purchase Interest & Installment, Difference between Hire
Purchase & Leasing, Choice Criteria between Leasing and Hire
Purchase.
Unit 4 Venture Capital and Credit Rating 9
 Venture Capital: Concept, History and Evolution of VC, The Venture

Investment Process, Various Steps in Venture Financing, Incubation
Financing.
 Credit Ratings: Introduction, Types of Credit Rating, Advantages and
Disadvantages of Credit Ratings, Credit Rating Agencies and Their
Methodology, International Credit Rating Practices.
Unit 5 Factoring and Forfaiting 9
 Factoring: Process and Features of Factoring, Types of Factoring

Contracts, Advantages and Disadvantages of Factoring, Difference
Between Factoring and Bill Discounting.
 Forfaiting: Origin, Characteristics, Benefits, Difference Between
Factoring and Forfeiting, Growth of Forfeiting in India.
1. M.Y.Khan: Financial Services, Tata McGraw –Hill.

2. Machiraju: Indian Financial System, Vikas Publishing House.
3. J.C.Verma: A Manual of Merchant Banking, Bharath Publishing House.
4. K.Sriram: Hand Book of Leasing, Hire Purchase & Factoring, ICFAI, Hyderabad.
5. Ennew.C.Trevor Watkins & Mike Wright: Marketing of Financial Services, Heinemann
Professional
6. https://en.wikipedia.org/wiki/Forfaiting
7. https://accountlearning.com/forfaiting-meaning-parties-involved-merits-demerits-forfaiting-
in-india/
8. https://keydifferences.com/difference-between-factoring-and-forfaiting.html
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Marks 70
Total Marks 100
Passing Standard
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(509) HUMAN RESOURCE GROUP – MANAGEMENT OF
INDUSTRIAL RELATIONS (ELECTIVE)
Course Allied/ Time
Practical/ Duration
Project
BBA V Elective 509 Human 3 30 70 2.5 Hrs
Resource
Group –
Management
of Industrial
Relations
COURSE OBJECTIVES
To acquaint students with concepts of Industrial Relations and various legislations related to
Labour welfare and industrial relations
COURSE CONTENTS:

Lectures
Unit 1 Unit-1 Basic framework of Industrial relations 9

Concept of industrial relations; characteristics, objectives, significance and
factors affecting to industrial relations; Parties in industrial relations –
Workers employers government and trade unions; Approaches to industrial
relations; Suggestions to improve industrial relations in India.
Unit 2 Managing Conflict 9
Concept and characteristics of conflict; Optimum level conflict; Types of
Conflicts; Functional and dysfunctional outcomes of conflict; Reasons for
conflict; Techniques for conflict Resolution
Unit 3 Worker’s Participation in Management 9

Definition, Nature, objectives, forms of Worker’s participation in
Management; Works Committee, Joint Management Council, Shop
Councils, Joint councils, board level participation; Worker’s participation
in Management in India; Concept of Quality Circle, Steps in Quality Circle
Development Process
Unit 4 Power and Politics 9
Concept of power and Source/bases of power; Influence ability of the

Target of Power; Concept and Features of organizational politics, Factors
in organisational politics; Positive outcomes of organisational politics.
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Unit 5 Trade unionism, Collective Bargaining and Negotiation 9
Concept and functions of Trade Unions; Types of Trade Unions; Problems

of trade Unions in India; Collective Bargaining – Concept, principles, and
forms of collective bargaining; Negotiation – Effective negotiation, stage
in Negotiation, and Issues in Negotiation in Indian Industries.
Reference Books:
1. K. Aswathappa, Human Resource and Personnel Management, McGraw-Hill Publishing
Company, New Delhi.
2. Ramesh B. Rudani, Management and organisational Behaviour, Tata McGraw Hill publication,
New Delhi.
3. Arun Monappa, Industrial Relations, Tata McGraw-Hill
4. C. B. Mamoria, Satish Mamoria& S. V. Gankar, Dynamics of Industrial Relations.
5. C. S. Venkata Ratnam, Industrial Relations, Oxford
6. G. A. Armstrong: Industrial Relations-An Introduction, George G. Harrap & Co. Ltd., London.
7. P. C. Tripathy: Personnel Management and Industrial Relations, Sultan Chand & Sons, New
Delhi.
8. P.R.N. Sinha,Indu Bala Sinha and Seema Priyadar shaniShekhar: Industrial Relations, Trade
Unions and Labour Legislations, Pearson
9. Ratna Sen, Industrial Relations in India: Shifting Paradigm, Macmillan
10. S. C. Srivastava: Industrial Relations and Labour Laws, Vikas Publishing House, New Delhi



Marks 70
Total Marks 100
Passing Standard
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(510) STATISTICS GROUP – FUNDAMENTALS OF
OPERATIONS RESEARCH (ELECTIVE)
Course Allied/ Time
Practical/ Duration
Project
BBA V Elective 510 Statistic 3 30 70 2.5 Hrs
Group –
Fundamentals
of Operations
Research
COURSE OBJECTIVES
The objective of this paper is to familiarize the students with basic techniques of operations research
COURSE CONTENTS:

Lectures
Unit 1 Introduction of Operations Research 9
 Nature of Operations Research

 Characteristic of Operations Research
 Methodology of Operations Research
 Models of Operations Research
 Applications of Operations Research
Unit 2 Linear Programming -1 9
 Meaning and uses of L.P.

 Various terms which are used in L.P.
 Mathematical Formulation of the L.P.
 Assumptions and Limitations of L.P.
 Optimum solution of L.P. by Graphical Method
 Typical Examples.
Unit 3 Linear Programming -2 9
 Slack and Surplus variables.

 Optimum solution of L.P. by simplex Method (for two variables only)
 Typical Examples.
Unit 4 Transportation Problem 9
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 Introduction of T.P.
 Initial method of solving T.P.
o North-West corner rule method
o Matrix minima method
o Vogel’s approximation method
 Optimum method for solving T.P.
o MODI method
Unit 5 Assignment methods 9
Introduction
Hungarian assignment method
Some typical examples
Reference Books:
1. Operations Research Theory and Applications (2nd edition): J K Sharma (Macmillan India)
2. Operations Research Techniques for Management : V.K. Kapoor (Sultan Chand & Sons)
3. Operations Research: Kanti Swarop, P.K. Gupta & Man Mohan (Himalaya Publication)
4. Quantitative Techniques in Management: N.D. Vera ( TATA McGraw Hill)



Marks 70
Total Marks 100
Passing Standard
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BHAKTA KAVI NARSINH MEHTA UNIVERSITY

Faculty of Commerce & Management

Effective From June -2020

Bhakta Kavi Narsinh Mehta University

Sr. Core/ Course Corse Total Teaching Inter- Exter- Total

6. Allied Direct Taxes 506 3 3 30 70 100

8. Elective Finance Group – 508 3 3 30 70 100

Units Title of the Unit and the Topics No. of

Unit 1 Introduction to Production and Operations Management 9

Concept and Definition of Production Management and Operations

An overview of major process decisions, A detailed study of the,

Concept of aggregate plan, Importance of Aggregate plan, Approach to

Introduction, steps in location selection and factors affecting- selection

Introduction, Factors affecting facility layout, objectives of a good layout,

EVALUATION SCHEME AND DISTRIBUTION OF MARKS

INTERNAL ASSESSMENT 30 Marks

EXTERNAL ASSESSMENT BY UNIVERSITY 70 Marks

1. To provide basic understanding/ knowledge of business environment.

Units Title of the Unit and the Topics No. of

Definition of business environment; Internal and external environment.

Unit 2 Indian Tax System 9

Unit 3 Money Market 9

Introduction, importance (role), and structure of money market:

Unit 4 Capital Market 9

Unit 5 Economic Polices 9

INTERNAL ASSESSMENT 30 Marks

EXTERNAL ASSESSMENT BY UNIVERSITY 70 Marks

1. To provide fundamental knowledge of Cost Accounting and it’s various concepts.

Unit 1 Introduction to Cost Accounting 9

Nature, Scope and Need of Cost Accounting, Concept of cost,

Element of Cost: Cost Concept, Classification of Cost, Cost Unit and

Unit 2 Accounting for Materials Cost 9

Definition and Types of Materials, Material control: Concept and

Unit 3 Accounting for Labour Cost 9

Definition and Types of Labour Cost, Labour cost control procedure;

Unit 4 Accounting for Overheads 9

Definition of Overhead Cost, Classification of Overheads, Allocation,

Unit 5 Unit costing and Operating cost for Road Transport 9

 Cost Accounting Principles and Practice: M N Arora, Vikas Publishing

EVALUATION SCHEME AND DISTRIBUTION OF MARKS

INTERNAL ASSESSMENT 30 Marks

EXTERNAL ASSESSMENT BY UNIVERSITY 70 Marks

Units Title of the Unit and the Topics No. of

Unit 1 Business Ethics 9

Concept of business ethics; Reasons for ethical problems in business;

Unit 2 Corporate Governance 9

Unit 3 Board of Directors 9

Unit 4 Company Auditor 9

Meaning of Auditor; Duties and Responsibility of Auditor; Role of Auditor in

Unit 5 Discrimination and Corporate Social Responsibility (CSR) 9

Discrimination – Concept, Bases of Discrimination, Forms of Reverse

Corporate social responsibility: Meaning, Evolution of Corporate

1. Manuel G. Velasquez : Business ethics – Concepts and Cases, Pearson.

INTERNAL ASSESSMENT 30 Marks

EXTERNAL ASSESSMENT BY UNIVERSITY 70 Marks

Units Title of the Unit and the Topics No. of

Unit 1 Introduction to law and legal system 9

 Introduction to law, Object of law, Need for the knowledge of law,

Unit 2 Contract Law - I 9

 Objects, definition and features of Contract law.