BBA SEMESTER IV

Business Research (Core Course)

Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Outcomes: Students will be able to:

CO1 Define the research problem and the approach for conducting research.
CO2 Compare the basic research designs: exploratory, and descriptive,
CO3 Apply tools of data collection and analysis
CO4 Analyze the collected data by using appropriate techniques
CO5 Evaluate the analyzed data
CO6 Construct the scientific instruments for collecting data.

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Unit: 01 Introduction to Business Research (09 Hours)
Introduction, definition, importance, scope, characteristics and limitations of Research, Types of
research. Defining the Research problem, The research process – steps in the research process;
Research Design: Exploratory, Descriptive, and Causal. Ethical Issues in Business Research

Unit: 02 Data Collection & Questionnaire (09 Hours)

Secondary and Primary Data Collection - Advantages & Disadvantages of Secondary Data, Introduction
to secondary data sources and their types, Methods of collecting Primary data – Qualitative Research
Techniques– Focus Group, In depth interviews, Projective Techniques, Quantitative Research
Techniques– Surveys and Observation. Questionnaire- form and design.
Unit: 03 Sampling and Scaling Techniques (08 Hours)
Scaling Techniques- Scales of Measurement- Nominal, Ordinal, Interval and Ratio. Paired Comparison,
Rank Order, Constant Sum, Semantic Differential, Itemized rating, Likert Scale. Sampling: Sampling
Techniques, Determination of sample size.
Unit: 04 Data Analysis and Interpretaion (14 Hours)
The meaning of Statistical Inference and Hypothesis Testing; The Null and the Alternative Hypotheses;
One-Tailed and Two-Tailed Tests; Estimating the Standard Error of the Mean when σ Is Unknown;
Interpreting the Results of Hypothesis Testing. Data Analysis and Interpretation, Large Sample Z test
(mean, difference of mean, difference of proportion), Small Sample t-test (mean), paired t test. Chi
Square Test. Techniques of Interpretation; Significance of Report Writing – layout of the Research
Report – Types of Reports – Oral Presentation.
Learning Resources

1. C.R. Kothari (Reprint 2010), Research Methodology (Methods & Techniques), 2nd Edition,
New Age International Publishers
2. Malhotra Naresh K. (2010), Marketing Research: An Applied Orientation 6/E, Pearson
3. Cooper and Schindler(2004), Business Research Methods, 8th Edition, Tata McGraw Hill
4. Ranjeet Kumar (2011), Research Methodology (a step by step guide for beginners), Pearson
Education
 Entrepreneurship & Small Business Management (Core Course)

Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Outcomes: By successful completion of the course student will be able to:

CO1 Demonstrate knowledge of the legal and ethical environment impacting business organizations.
CO2 Analyze situations and construct viable solutions to solve problems.
CO3 Examine the importance of the impact of globalization and diversity in modern business venture.
CO4 Apply knowledge of current information, theories, models, and techniques in major business
disciplines.
CO5 Explain in detail about the small scale industries and prepare the project report.
CO6 Identify or apply the principles of new venture financing, growth financing for existing
businesses
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Unit: 01 Introduction to Entrepreneurship
Entrepreneurship. Reasons of growth of entrepreneurship, Entrepreneurship Culture, Traits of a true
Entrepreneur, entrepreneurial Motivation, Motivation Theory, Corporate Entrepreneurship, Women
Entrepreneurship, Rural Entrepreneurship, Family Business, The Potential Drawbacks of
Entrepreneurship.
Unit: 02 Small Business in India
Micro Small and Medium Enterprises, Their Benefits and Opportunities, Problems and Prospects of
Small business, Organizational Frame work, Ownership Structure, its advantages and disadvantages,
Formalities for setting up of a small business enterprise.
Unit: 03 Small Business Management
Strategic Management, Financial Management, Marketing Management, Production Management and
Human Resource Management in Small Business, Evaluating the existing Business, forms of
Ownership, Sickness in small business enterprises, Doing business in India.
Unit: 04 Institutional Support to Small Business in India
Institutional support to entrepreneurs and small business, Tax benefits to SSI, Policy of the
government regarding small scale industries and entrepreneurial development different government
agencies providing guidance, Assistance to small scale industries.
Learning Resources:

1. Holt, D. H. (2015).Entrepreneurship: New Venture Creation. New Delhi, India: Pearson.

2. Roy, R. (2011). Entrepreneurship. New Delhi, India: Oxford University Press.
3. Hisrich, R., Peters, M., & Shepherd, D. (2006). Entrepreneurship 6th Edition. New Delhi, India:
McGraw Hill Education.
 International Business (Core Course)

Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Outcomes: Students will be able to:

CO1 Describe the nature and scope of international trade and business
CO2 Explain the various methods of entry into foreign markets and assess the suitable mode for
international business.
CO3 Discuss the concept of globalization and the implications of GATT/WTO in international
business.
CO4 Analyze India‟s institutional and policy framework for international business
CO5 Compare the regional blocks for international trade
CO6 Explain international trade documentation and financing
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Unit: 01 Introduction to International Business [8 hours]
Introduction to International business and International trade; Nature and Scope of International
business; Evolution of International Business; Drivers of International Trade; Gains from trade; Stages
of internationalization; International business approaches; Globalization; Drivers Of Globalization;
Globalization Of Markets, Production, Investment, Technology; Advantages And Disadvantages Of
Globalization; Importance Of Cross Cultural Differences In International Business; Advantages And
Problems Of International Business.
Unit: 02 Conceptual Frameworks: International Trade, Investment, Balance of Payment, and Terms
of Payment [16 hours]
Mercantilism, Theory Of Absolute Cost And Comparative Cost Advantage; Relative Factor Endowment
Theory; Product Life Cycle Theory; Porter‟s National Competitive Advantage Theory; Modes Of Entry
Into International Markets; Factors Influencing FDI; Reasons And Cost And Benefits Of FDI; Concept
of Balance Of Payments And Its Components; MNCs – Role and relevance in developing world;
Important trade terms; International trade documents; Export Procedure; Export Financing
Unit 03: The Global Institutional Structure [8 hours]
Bretton Woods Institutions-IMF and World Bank; General Agreement Of Tariff And Trade; Uruguay;
Round, Establishment Of WTO, Role, Functions and Various Agreement Of WTO; WTO in the present
times; GATS - Trade In Services; Concept Of Regional Integrations And Regional Blocks-ASEAN; EU;
MERCOSUR; NAFTA; India and its Trading Partners
Unit: 04 India’s Institutional and Policy Framework for International Business [8 hours]
Policy And Service Support Organizations; Commodity Boards ; Training And Research Institutions;
Trading / Service Corporations; Risk Covering Institutions; Financial Institutions; Institutions
Especially For SSIs and State Participation; An Overview Of India‟s Foreign Trade Policy And Procedure;
Learning Resources
1. Cherunilam, F. “International Business : Text and Cases” (3 rd Edition) Prentice –Hall India
2. Hill, C.W.L. ,Jain A. K. (2008). International Business (6th Ed.). McGraw-Hill.
3. Subba Rao, P. “International Business : Text and Cases”, Himalayan Publishing House
4. Joshi , R. M. (2012). International Business (12th Ed.) Oxford Publication.
 Negotiation and Counseling Skills (Core Course)

Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Outcomes: The learner will be able to:

CO1 Describe the different approaches of counseling.
CO2 Analyze the uses of counseling skills in facilitating organizational development.
CO3 Explain complex theory and practice of negotiation in particular and conflict resolution in
general.
CO4 Assess the challenges in dealing with negotiation and conflict resolution.
CO5 Explain best practice mediation and negotiation process
CO6 Describe the role of the mediator in ensuring a successful outcome.

Unit: 01 Counseling [10 Hours]

Introduction, Approaches to counseling, Goals and Process of counseling; Counseling Procedures and
Skills, Organizational Application of counseling Skills.

Unit: 02 Counseling and its Effect on Behaviour [10 Hours]

Changing Behaviours through counseling; Specific Techniques of counseling; Role conflicts of
Managers and counseling, Application of counseling in Specific Organizational Situations: Dealing with
problem Subordinates; Performance Management; Alcoholism and Other Substance Abuse. Ethics in
counseling

Unit: 03 Negotiations [10 Hours]

Introduction, Nature and need for negotiation, negotiation process, Types and styles of negotiation;
strategies and tactics; barriers in effective negotiation, Communication Style, Breaking Deadlocks

Unit: 04 Negotiation Skills [10 Hour]

Skills of a negotiator, Models of negotiation, Ethics in negotiation, Impact of cultural differences on
negotiation styles; Gender in negotiation, Context of mediation, Negotiation as persuasion

Learning Resources

1. Singh Kavita - Counseling Skills for Managers (PHI).

2. Carroll, M. (1996). Workplace counseling: A systematic approach to Employee Care. Sage
Publication.
3. Kottler, J. A., & Shepard, D. S. (2014). Introduction to Counseling: voices from the field. Cengage
Learning.
4. Moursund, J. (2001). The Process of Counseling and therapy. Pearson.
 GE 103 – Tax Planning (General Elective Course)
Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Outcomes: Students will be able to:

1. Describe the concept of income
2. Explain income and salary objectives of individuals
3. Analyze an income tax statement of an individual
4. Identify the factors affecting taxation in investment decisions
5. Examine the computation of income under business and profession.
6. Plan an income tax return for an individual
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Unit: 01 Concept of Income [10 Hours]
Basic Concepts – Definitions - Residential Status of Individual, HUF,AOP, Firm & Company- Exempted
Incomes- Deductions

Unit: 02 Computation of Income under Salary (10 Hours)

Income from salary, Salient features of salary. Basic of charge, Basic of pay. Perquisites. Allowances.
Retirement benefits, Fringe benefits, Leave travel concession. Deduction

Unit: 03 Computation of Income under House Property (10 Hours)

Determination of Annual Value, Computation of Income under the head House Property

Unit: 04 Computation of Income under Business & Profession, Capital Gain and Other Sources: (10
Hours)
Introduction, Admissible expenses, Computation of Income under Business & Profession, Capital Gain
and Other Sources

Learning Resources

1. Singhania, V.K. Student Guide to Income Tax. Taxmann Publications Pvt. Ltd.
2. Ahuja& Gupta. Simplified Approach to Corporate Tax. Flair Publications Pvt. Ltd
3. Mahesh Chandra & Shukla, D.C. Income Tax Law & Practice Pragati Publications.
4. Goyal, S.P. Tax Planning and Management. Sahitya Bhawan Publications.
 GE 106 – Logistics and Supply Chain Management (General Elective
Course)

Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Outcomes: Students will be able to:

CO1 Describe the structure of supply chain and the different ways through which supply chain
can become competitive in the market
CO2 Explain how to use logistics strategy to create an efficient supply chain
CO3 Analyze the importance of the term “value creation” in logistics.
CO4 Examine the forces shaping international logistics in a global market
CO5 Assess the risks due to loss of focus on the satisfaction of end customer demand.
CO6 Evaluate the complex relationships international supply chain management.

Course Contents:
Unit: 01 Introduction to Business Logistics & Supply Chain Management (10 Hours)
Process of Supply Chain, Role of SCM in Economy and Organisation, Functions of Business Logistics,
Competitive Advantage and Logistics, Logistics Interface with Production and Marketing, Third party
Logistics, 4PL, Customer Service, Measuring Logistics Performance
Unit: 02 Network Design & Warehousing (10 Hours)
Network Operations Panning, Relevant Costs for Network Decisions, Network Design Decisions,
Facility Location Decisions, Hub and Spoke Model, Warehousing and Distribution Centers, Functions of
a Warehouse, Types of Warehouses, Cross Docking, Logistics Packaging and Material Handling
Unit: 03 Transportation & Inventory Management (10 Hours)
Service Choices and Their Characteristics, Single Service Choices, Intermodal Services, Vehicle Routing,
Separate and Single Origin and Destination Points, Multiple Origin and Destination Points, Coincident
Origin and Destination Points, Need for Inventory, Types of Inventory, Inventory Costs, Push vs. Pull
Inventory Control, EOQ Model, Turnover Ratio, Risk Pooling.
Unit: 04 Supply Chain Management (10 Hours)
Push & Pull Based Supply Chains, Collaborative Issues in SCM, IT in Supply Chain Management, Supply
Chain Strategies: Agile Supply Chains, Responsive Supply Chains, Reverse Logistics, Green Supply
Chains, Overview of International Logistics Management.
Learning Resources:
1. Ronald H. Ballou, Samir K. Srivastava (2012). Business Logistics/Supply Chain Management.
Fifth Edition, Pearson Education.
2. M. Christopher (2011). Logistics and Supply Chain Management. Second Edition, Pearson
Education
3. John J. Coyle, C. John Langley (2009). A Logistics approach to Supply Chain Management,
Cengage Learning
4. Vinod V. Sople (2011). Logistics Management. Second Edition, Pearson Education
5. D. K. Agrawal (2007). A Textbook of Logistics and Supply Chain Management, Macmillan
6. Janat Shah (2009) Supply Chain Management, Pearson
 GE 110 – Advance Tax Planning [General Elective Course]
Course Credits 4 Course Evaluation 100 Marks Instruction Hours 40

Course Outcomes:
CO1: .Describe the concept of income
CO2: Explain income and salary objectives of individuals
CO3: Analyze an income tax statement of an individual
CO4: Identify the factors affecting taxation in investment decisions
CO5: Examine the computation of income under business and profession.
CO6: Understand concept and computation of GST

Unit: 01 Computation of Income under Salary and House Property [10 Hours]
Basic Concepts – Definitions - Residential Status of Individual, HUF,AOP, Firm & Company- Exempted
Incomes- Deductions, Introduction to income from salary. Salient features of salary. Basic of charge,
Basic of pay. Perquisites, Allowances, Retirement benefits, Fringe benefits, Leave travel concession,
Deductions from salary, Salient features of income under house property, Determination of Annual
Value, Deduction from house property income, Computation of Income under the head house
property

Unit: 02 Computation of Income under Business & Profession, Capital Gain and Other
Sources: [10 Hours]
Computation of Income under Business & Profession, Allowed and disallowed expenses. Presumptive
income, Capital Gain – Short term and Long term capital gains. Introduction to income from Other
Sources

Unit: 03 Introduction to GST and taxable event [10 Hours]

Constitutional framework of GST in India; Difference between Direct and Indirect taxation; Structure
of GST in India; Rationales behind GST; GST Council; GST Network; Administration in GST; Concept of
Goods and Services in GST. Assesse under GST; Registration; Taxable event – „Supply‟ of Goods and
Services, Types of Supply, Time and Mode of Supply, Place of Supply; Small Supplies and
Composition Scheme.
Unit: 04 Levy, collection of GST and Valuation & Assessment of tax liability: [10 Hours]
Intra-state and Inter-state supply of goods and services; GST on Import and Export of goods and
services; Exemptions in GST; Reverse Charge Mechanism; Tax deducted at source; Tax collected at
source;
Valuation of Taxable Supplies; Input Tax Credit; Tax Invoice; Credit and Debit Notes; Procedure and
types of assessment; Payment of Taxes- Electronic Ledgers, Payment process under GST
Learning Resources:
1. Singhania, V.K. Student Guide to Income Tax. Taxmann Publications Pvt. Ltd.
2. Ahuja& Gupta. Simplified Approach to Corporate Tax. Flair Publications Pvt. Ltd
3. Mahesh Chandra & Shukla, D.C. Income Tax Law & Practice Pragati Publications.
4. Goyal, S.P. Tax Planning and Management. Sahitya Bhawan Publications
 Statistical Analysis with Microsoft Excel (Skill Enhancement Course)

Course Credits 2 Course Evaluation 100 Marks Instruction Hours 20

Course Outcomes:
CO1 Describe the different types of data
CO2 Explain the results of statistical analysis
CO3 Interpret measures of statistical inference and apply these measures to decision-
making in a management context
CO4 Analyze the data type and statistical tools to be used for analysis
CO5 Apply the descriptive statistical methods using industry standard statistical software
CO6 Create business reports by organizing, summarizing and displaying data in a
meaningful way.
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Unit: 01 Introduction [05 Hours]

Frequency distribution, Creating table using Pivot table. Graphical Representation of data, Descriptive
statistics through Excel

Unit: 02 Time Series [05 Hours]

Time series data and analysis using Excel

Unit: 03 Hypothesis Testing [05 Hours]

Sampling and confidence intervals, Parametric Hypothesis testing

Unit: 04 Regression Analysis [05 Hours]

Linear Correlation and Regression Analysis

Learning Resources

1. Larry J. Kitchens(2002) Basic statistics and Data Analysis, Hardcover Publication

2. C R Kothari, Gaurav Garg(2013) Research Methodology New age International

Publications

3. Deepak Chawla and Dr Neena Sondhi (2014) Research Methodology- concepts and cases,
Vikas Publishing