PONDICHERRY UNIVERSITY

(A CENTRAL UNIVERSITY)

B.B.A
(BACHELOR OF BUSINESS ADMINISTRATION)
(Choice Based Credit System)

Regulations & Syllabus

2017-18 onwards
 PONDICHERRY UNIVERSITY

B.B.A
(BACHELOR OF BUSINESS ADMINISTRATION)

COURSE STRUCTURE & SYLLABI

(CBCS REGULATIONS)
2017-18 ONWARDS
 INDEX

Contents Page No

REGULATIONS 1

COURSE STRUCTURE 2

SEMESTER I 4

SEMESTER II 8

SEMESTER III 12

SEMESTER IV 17

SEMESTER V 22

SEMESTER VI 31

ii
 B.B.A. (REGULAR) DEGREE PROGRAMME

REGULATIONS
(Effective from the academic year 2017-18)
Aim of the course
The Degree of Bachelor of Business Management is to impart business education
with a view to enabling them to undertake positions of responsibilities at the
middle level in a Business Organization by training them to gain knowledge,
attitude, skills, values and habit to contribute to the Organisation dent
Eligibility for Admission
Candidates for admission to UGM shall be required to have passed Higher
Secondary Examination Conducted by the Government of Tamil Nadu with
Mathematics/Business/Commerce as one of the subjects of study or an
examination accepted as equivalent thereto subject to such conditions as may be
prescribed therefore.
Duration of the Course
The course shall be of three years duration spread over six semesters. The
Maximum duration to complete the course shall be 3 years after the completion
of the Course
Medium
The Medium of instruction shall be English

All the UG courses including B.B.A in affiliated colleges will follow Pondicherry
University CBCS regulations for UG Course.

1
 COURSE STRUCTURE
COURSE SUBJECT TITLE OF THE PAPER CREDITS
CODE ALLOTED
Tutorial/Lab.
SEMESTER-I 20 Credits
MIL – 1 LBEN/LHIN/L Bengali/Hindi/Malayalam/Sanskrit/Ta 03
MAL/LSAN/ mil/Telugu
LTAM/LTEL
111
ENGLISH – 1 ENGL 112 English – I 03
DSC – 1A PPLM 111 Principles of Management 04 02
DSC – 2A MKTM 112 Marketing Management 04 02
AECC – 1 PADM 113 Public Administration 02
SEMESTER-II 20 Credits
MIL – 2 LBEN/LHIN/L Bengali/Hindi/Malayalam/Sanskrit/Ta 03
MAL/LSAN/ mil/Telugu
LTAM/LTEL
121
ENGLISH – 2 ENGL 122 English – II 03
DSC – 1B ACFM 121 Accounting for Managers 04 02
DSC – 2B HREM 122 Human Resource Management 04 02
AECC – 2 ENVS 123 Environmental Studies 02
SEMESTER-III 20 Credits
MIL – 3 LBEN/LHIN/L Bengali/Hindi/Malayalam/Sanskrit/Ta 03
MAL/LSAN/ mil/Telugu
LTAM/LTEL
231
ENGLISH – 3 ENGL 232 English – III 03
DSC – 1C BSTA 231 Business Statistics 04 02
DSC – 2C FNCM 232 Financial Management 04 02
SEC – 1 FDST(233) Field Study 02
SEMESTER-IV 20 Credits
MIL – 4 LBEN/LHIN/L Bengali/Hindi/Malayalam/Sanskrit/Ta 03
MAL/LSAN/ mil/Telugu
LTAM/LTEL
241
ENGLISH – 4 ENGL 242 English – IV 03
DSC – 1D BSLA 241 Business Law 04 02
DSC – 2D OPSM 242 Operations Management 04 02
SEC - 2 BANL-243 Business Analytics 02

2
COURSE SUBJECT TITLE OF THE PAPER CREDITS
CODE ALLOTED
. Tutorial/Lab

SEMESTER-V 20 Credits
SEC - 3 RETP 351 Rural Entrepreneurship 02
SRVM (352) Service Marketing 04 01
*DSE – 1A BKFM (353) Bank Financial Management 04 01
*DSE – 2A TADT (354) Training & Development 04 01
*DSE – 3A
RTLM (355) Retail Marketing 04 01
CMPM (356) Compensation Management 04 01
GE - 1 RSMD (357) Research Methodology 03
SEMESTER-VI 20 Credits
SEC - 4 SSDM (361) Soft-Skill Development 02
CNBH (362) Consumer Behaviour 04 01
*DSE – 1B CAMA (363) Cost & Management Accounting 04 01
*DSE – 2B
IRLM (364) Industrial Relations Management 04 01
*DSE – 3B
TXNM (365) Taxation Management 04 01
QLTM (366) Quality Management 04 01
GE - 2 STGM (367) Strategic Management 03

3
SEMESTER I

4
 SEMESTER I

LIST OF PAPERS

Title of the Paper Code

Language - I
English – I ENGL-112
Principles of Management PPLM-111
Marketing Management MKTM-112
Public Administration PADM-113

5
 PRINCIPLES OF MANAGEMENT
OBJECTIVES
 To understand the principles and functions of General management.
 To acquaint the students with the current management practices.

UNIT I
Management-meaning, Nature and Scope; Management, Science or art; Scientific
Management; Role and function of the Manager
UNIT II
Planning-Types, steps, objectives, strategies, policies and planning premises-The nature and
purpose of strategies and policies, the strategic planning Process-Decision making under
certainty, uncertainty and risk.
UNIT III
Organizing - Structure and process of organizing –Formal and Informal organisation-
Organisational levels and Span of Management-Line and staff Concepts-Delegation and
Decentralisation.
UNIT IV
Staffing –Definition, factors affecting, Recruitment-Sources of Recruitment-Selection-process,
selection techniques and instruments-job design, Training
UNIT V
Directing-nature and purpose- Leadership-approaches, committees, teams and group decision
making- Communication- Hurdles to effective communication- Organization Culture-
Elements and types of culture-controlling-system and process-meaning and importance of
control, control process-control Techniques-Cost control- Purchase control- Maintenance
control- Quality control.

TEXT BOOK
 Essentials of Management, Harold koontz-Heinz weirich, Tata Mc Graw Hill
 Andrew J. Dubrin, Essentials of Management, Thomson Southwestern, 9 th
edition,2012

6
 MARKETING MANAGEMENT
OBJECTIVES
 To understand the fundamentals of Marketing Management.
 To understand the application of marketing concepts in making strategic decision.

UNIT – I
Introduction to Marketing Management: Introduction - Market and Marketing - Core Concept
of Marketing - function of marketing - Importance of Marketing - Marketing Vs Selling -
Modern marketing concept – Marketing Mix – The traditional 4Ps; The modern Components
of the Mix.
UNIT – II
Consumer Buying Behaviour: Introduction – Consumer Buying Decision Process – Role of a
Buyer. Segmentation, Targeting and Positioning: - Concept of Market Segmentation – Bases
for Segmenting Consumer Market, Targeting, Market Positioning.
UNIT – III
Product: Meaning of product – Product mix – Product Life Cycle – New Product Development
– Brand – Type of Brand – Packaging and Labelling.
UNIT – IV
Pricing: Meaning of pricing – Pricing objectives – Factory Affecting Price Decision – Type of
Pricing – Pricing Adjustment. Distribution: Channels of Distribution – Meaning – Factors
governing choice of channel – Marketing intermediaries.
UNIT – V
Promotion: Promotional Mix - Advertisement - Meaning – Objectives – Advertisement copy
– Types of Media - Sales promotion – Sales Promotion Techniques - Personal selling – Direct
Marketing – Online Marketing.

TEXT BOOK:
Principles of Marketing – Philip Kotler – Prentice Hall of India

7
SEMESTER II

8
 SEMESTER II

LIST OF PAPERS

Title of the Paper Code

Language - II ENGL- 122

English – II ACFM-121
Accounting for Managers HREM-122
Human Resource Management ENVS-123
Environmental Studies ENGL-122

9
 ACCOUNTING FOR MANAGERS
OBJECTIVES
 To acquaint the students with the fundamentals principles of financial, cost and
management accounting.
 To enable the students to prepare, analyse and interpret financial statements.

UNIT – I
Financial Accounting – An Introduction: Introduction , Meaning of Accountancy, book-
keeping and Accounting , Accounting Process, Objectives for accounting , Differences
between book-keeping and accounting - Accounting Concepts, Principles, Bases and Policies
- Types of accounting concepts - Principle of Income recognition - Principle of expense -
Principle of matching cost and revenue - Principle of Historical costs - Principle of full
disclosure - Double aspect principle - Accounting Policies - Accounting Standards
UNIT – II
Double Entry Accounting: Introduction, Meaning of double entry accounting, Classification of
accounts under Traditional approach, Classification of accounts under Accounting Equation
approach. – journal – ledger – trial balance – Preparation of Trial balance, Adjusting Entries,
Errors and their rectification, Errors disclosed by Trial Balance , Errors not disclosed by Trial
Balance , Steps to locate the errors.
UNIT – III
Preparing of final account: Trading - Adjustments before preparing final accounts,
288Depreciation, Bad Debts and accounting treatment of bad debts , Provision for doubtful
debts , Reserves for Discount on Debtors , Reserve for Discount on Creditors , Closing Stock,
Trading Account , Profit and Loss Account, Balance Sheet.
UNIT -IV
Income and Expenditure Account – Receipts and Payments – Preparation of Receipts and
Payment Account and Income and Expenditure Account.
UNIT – V
Depreciation Accounting – Methods of Depreciation Accounting. Insurance Claims Accounts
– Types of Claims – Claims for Loss of Stock – Claims for Loss of Profit.

TEXT BOOKS:
1. N. Vinayakam & B. Charumathi: Financial Accounting, S. Chand

10
 HUMAN RESOURCE MANAGEMENT
OBJECTIVES
 To familiarize the students with the concepts of human resource practices of
organization and methods and techniques of Human Resource Management.

UNIT I
HRM-meaning, nature, objectives and scope, Functions of Human Resource Management,
significance of Human Resource Management-Role and Qualities of HR manager.
UNIT II
Human Resource Planning-Recruitment and selection- Job analysis--process of job Analysis-
Job discretion- Job specification- Methods of job analysis -Job Design-Job rotation-Job
enlargement-job enrichment-Job description-Job specification-Recruitment-sources of
recruitment-Selection-Selection Procedure, Employment, Interview Procedure
UNIT III
Training and Development-Meaning, Importance-Training-types, methods of Training-
Learning-Learning principles- Management Development programme-Job evaluation-
Performance appraisal and career planning- Need and importance- objectives-process-
methods and problems of performance appraisal- Concept of career planning –features-
methods –uses career Development-Transfer-Promotion-code of conduct
UNIT IV
Compensation management - Compensation Planning-Objectives-Principles of compensation
–Pay Structure – Incentives- Rewards, Intrinsic, extrinsic- Fringe Benefits-Stress Management
- Quality of Work Life.
UNIT V
Grievance redressel procedure - Discipline- essentials of a good discipline system- Disciplinary
Process -approaches- punishment-exit interview-. Legislative Framework - Trade Unions -
Managing Conflicts - - Collective Bargaining - Labor participation in management and
workers empowerment.
TEXTBOOK
 Human Resource Management- Text and Cases-- VSP Rao
 Personal Management and Human Resources—Venkata Ratnam , Srivasthava
 Human Resource Management - Aswathappa
 Human Resource Management -Garry Dessler & Varkkey

11
SEMESTER III

12
 SEMESTER III

LIST OF PAPERS

Title of the Paper Code

Language - III
English – III ENGL-232
Business Statistics BSTA-231
Financial Management FNCM-232
Field Study FDST-233

13
 BUSINESS STATISTICS

OBJECTIVES:
 To Understand the Statistical Tools – Data Collection – Analysis the data – Diagrams
and tables with correction analysis – Result and Report to the Management.

UNIT – I
Statistics – Meaning and scope of Business Statistics Roles of Statistics for Business Decisions
– Importance – Limitations – Types & Collection of data – Classification & Tabulation of data
– Diagrammatic representation of data – Bar – Charts – Pie Chart – Graphical Representation
of data Histogram – Frequency Polygon – ogives.
UNIT – II
Measures of central tendency – average – objectives of an averages – Types – Characteristic –
Merits & Demerits Mean – Median – Mode – Geometric Mean – Harmonic Mean.
UNIT – III
Quartiles – Deciles – Percentiles – Measures of Dispersion – Range – Quartile Deviation –
Standard Deviation – mean Deviation – Coefficient of variation – Respective Merits and
Demerits.
UNIT – IV
Skewness – Pearson’s coefficient of skewness – Bowley’s coefficient of skewness – correlation
Analysis meaning – Types – Methods – Scattered Diagram – Kare Pearson’s coefficient of
Correlation – Rank Correlation – Merits – Demerits.
UNIT – V
Binomial, Poisson & Normal distribution (Simple Problems Only) Test of Significance. Based
on one – Sample, two – Sample and paired t-test – chi Square test (Independence of attributes)
– F- test.
TEXTBOOK
 Business Statistics by G. V. Shenoy, Uma K. Srivastava, S. C. Sharma- New Age
Publications

14
 FINANCIAL MANAGEMENT
OBJECTIVES:
 The Students must observe the work of the Financial Manager on Financial planning –
Analysis and Forecast the company’s Financial position –
 To know the factors affecting the working capital of the concern.

UNIT I :
Financial Management – Meaning – Objectives – Scope – Functions of finance
Manager – Financial Planning – Meaning – Scope – Time value of Money – Present value of
money – Annity method.
UNIT II :
Cost of Capital – Meaning – Components – Cost of debit – Cost of Preference shares –
Cost of Equity – Weighted average cost of Capital.
UNIT III :
Financial Planning – Meaning – Significance and Limitation of financial planning and
financial forecasting – Budget – Classification of budget, budgetary control- techniques
(numerical problems)
UNIT IV :
Capital Structure – Meaning – features – factors determining capital structure – EPS –
EBIT – relationship – indifferent point of EBIT – Net Income approach – Net Operating
Income approach – MM approach – Traditional approach
UNIT V :
Working Capital Management – Concept – Need – types – factors affecting working
capital – Management of cash, Receivables and inventory.

TEXT BOOKS
1. Elements of Financial management by S.N.Maheswari Sultan chand & sons
2. Financial Management – Ramachandiran & Srinivasan – Kalyani Publisher.

15
 FIELD STUDY

The subject aims to give birds eye view of the functioning of industries / business organizations
to students through factory visits or any business reality. The department is expected to
organize a minimum of three field visits in that semester. Each student should submit a final
record at the end of semester about each visits on the following items

1. Industrial profile
2. Company profile
3. Organization of facilities in the company / field (layout)
4. Unique practices of the company
5. Lessons learned through visits
Each field visit can be for about 2 to 5 days
Guidelines for Field Visit.
1. Each Student must be allotted a faculty guide. The HOD may allot the guide by
discussing with other faculty members.
2. After completing the project 10-12 days may be given for the students to prepare and
submit the report.
3. The Students may do a PPT presentation before the class and all faculty.
4. Since it is a two credit paper, the maximum marks to be awarded is 50. Out of this 50
marks 40 marks may be awarded by the guide and 10 marks may be allotted for the
presentation and the HOD may award these marks.
5. As the minimum number of field visits are three, after completing all the three visits
the students may be allowed to submit a single report in which they must write about
all the three visits.
6. Since it is a filed visit of not more than 5 days for each visit., the students may be
allowed to visit three different organizations for example one small entrepreneurial
company, one big store or shop and an agency company or any other venture the
guide sees fit.

16
SEMESTER IV

17
 SEMESTER IV

LIST OF PAPERS

Title of the Paper Code

Language - 3
English ENGL-242
Business Law BSLA-241
Operations Management OPSM-242
Business Analytics BANL-243

18
 BUSINESS LAW
OBJECTIVES:
 To impart in-depth knowledge of the Law of contracts which forms the foundation of
all day to day obligations in the business world.
 To impart conceptual and practical knowledge to students of Companies Act 2013, a
historic legislation in corporate world replacing the Companies Act, 1956.
 To introduce Law relating to sale of goods its special reference to current GST practices
in India forms an integral part of the syllabus so as to acquaint the students with this
alternative form of business organizations available in the country.

UNIT – I
Indian Contract Act 1872: Meaning of Law –Commercial Law – Meaning – Importance –
Law of Contracts –Contract – Meaning – Types – Essentials of a valid Contract – Offer –
Acceptance– Consideration– Capacity of Parties - Consent - Legality of objects.
UNIT II:
Wagering agreements - Quasi contracts – Breach of Contract – Performance of Contract---
Discharge of Contract – Contract of Indemnity and Guarantee - Law of Agency – Agent –
meaning, Types – Duties, Liabilities and rights of agent and Principal – creation and
Termination of Agency.
UNIT III:
Sale of Goods Act 1930: Contract of sale: Essential – sale and agreement to sell – Condition
and Warranties: Caveat Emptor – Transfer of Property: sale by non – Owners – Performance
of the contract – Delivery of Goods – Rights and Duties of the Buyer and seller – Rights of an
unpaid seller-current GST practices. Law of Negotiable Instruments: Negotiable Instruments –
Characteristics – kinds – Promissory notes – Bills of Exchange – cheques – Endorsement –
crossing of cheques.
UNIT IV:
The Companies Act 2013: Meaning and types, Incorporation, Memorandum & Articles of
association, Prospectus - Doctrine of Ultravires - Doctrine of Indoor Management -Directors-
Appointment, Powers and Duties.
UNIT V:
Meeting-Kinds- Duties of a Company Secretary to all the company meetings -Minutes and
Resolutions. Winding Up: Meaning – Modes of Winding up –Liquidator – Liquidator’s Duties,
Powers and Liabilities – Statement of affairs. The Limited Liability Partnership Act 2008:
Meaning and nature of limited partnership, formation, partners & their relations, extent and
limitation of liability.

TEXT BOOK
1. N.D. Kapoor – Elements of Mercantile Law – Sultan Chand & Co., New Delhi 2001.
2. M.C.Shukla and S.S.Gulshan----Principles of Company Law----S.Chand & Co.,

REFERENCES
Business Law/Mercantile Law, Vikas Publishing.House (P) Ltd. M.C.Kucchal
Business Law, Tata McGraw-Hill Education, P C Tulsian,
A Manual of Mercantile law – M.C.Shukla
Mercantile law – M.J.Sethna
Business law – R.S.N.Pillai & Bagavathi

19
 OPERATIONS MANAGEMENT

OBJECTIVES:

 To understand the production and operation function and familiarize students with the
technique for planning and control.

UNIT I
Introduction to Production and Operation functions: definition, objectives and functions-
Relationship between production and other functions – Plant location – factors influencing
plant location –. Plant layout – objectives, principles, Factors for good layout different types
of layout – their merits and demerits and suitability.
UNIT II
Work study: Definition, meaning Advantages of work study- Method study, objectives of
method study. Work measurement- meaning and Objectives-Time study and Motion study -
Maintenance – Types – Break down & Preventive maintenance.
UNIT III
Production planning and control – need, functions – Planning – Routing – Scheduling –
Despatching – Inspection- Capacity Planning: Importance of capacity planning- Capacity
measurement – Capacity Requirement Planning (CRP) process

UNIT IV
Quality control: Need for Quality control, Objectives. – Inspection- Methods of inspection-
Statistical Quality Control: Control charts and Acceptance sampling procedures –Total Quality
Management- 6 Sigma approach and Zero Defect Manufacturing.
UNIT V
Materials management – meaning – need – functions of materials management – Material
requirement planning (MRP) and control: MRP concept and process - Inventory control
systems and techniques Inventory control – importance, objectives – Tools – ABC, VED, FSN
analysis – EOQ – Re-order point – Safety Stock – Models of EOQ – JIT (Elementary level)
Aggregate Planning: Definition, nature, strategies of aggregate planning, methods of
aggregate planning
TEXT BOOKS
1. Panneerselvam R, Production and operations management – Prentice Hall
2. Khanne O.P, Industrial Engineering.

REFERENCES
1. M.M.Varma – Materials Management
2. Goel – Production Management
3. Chary S.N, Production and Operations Management, TMH Publications, 2010.
4. Production / operation management – Elwood Buffa
5. Buffa E.S, Modern Production and Operation Management, TMH Publications.

20
 BUSINESS ANALYTICS
OBJECTIVES
 To understand and improve the value of the Business
 To familiarize the use and applications of Business Analytics

UNIT I
Introduction to Data Analysis and interpretation-information-data-big data-interpretation
techniques. .
UNIT II
Data Collection-methods-merits and demerits-sample size-sampling-qualitative data analysis-
coding-encryption-decryption.
UNIT III
Quantitative Techniques- Statistical Tools-Operation research technique- Econometric
techniques and introduction
UNIT IV
Correlation Analysis – Meaning – Definition – Uses – Types – Methods – Graphics – Scattered
Diagrams – Algebraic Methods – Karl Pearson’s Co-efficient of Correlation – Demerits.
UNIT V
Meaning of T-Distribution, F-distribution, Introduction to Microsoft Excel, Simple Problem
solving in Excel: T Test, F-Test. Simple Graphical Representation of business data like pie
chart, histogram. Anova - Chi-Square - Regression and Factor Analysis.
TEXT BOOK
 Statistics for Management- Richard. I. Levin – Prentice Hall.

21
SEMESTER V

22
 SEMESTER V

LIST OF PAPERS

Title of the Paper Code

Rural Entrepreneurship RETP-351

Services Marketing SRVM-352
Bank Financial Management BKFM-353
Training and Development TADT-354
Retail Marketing RTLM-355
Compensation Management CMPM-356
Research Methodology RSMD-357

23
 RURAL ENTREPRENEURSHIP
OBJECTIVES
 To familiarize the students about Rural Entrepreneurship, and the institutional facilities
available to a rural entrepreneur in India.
 And also to understand the opportunities and challenges faced by a rural entrepreneur
in India.

UNIT I
Entrepreneurship-definition, Types-Entrepreneur-Characteristics, Functions-Rural
Entrepreneurship-concept, Significance of rural entrepreneurship, Types of rural
entrepreneurship-Agro based, forest based, Mineral based, Textiles, Handicrafts, Engineering
and services- Rural entrepreneurship in India-Rural entrepreneurship in changing environment.
UNIT II
Rural Entrepreneurship globalization effects-productivity & efficiency effect, economic
growth effect, Technological effect, Distributional effect, Policy-Opportunities of Rural
Entrepreneurship-Rural Entrepreneurship Challenges-Family, Social, Technological, Policies.
UNIT III
Rural Entrepreneurship Problems-Financial problems, Marketing Problems-Marketing
strategy for rural entrepreneurship, Management problems, Human resource Problems-Life
cycle of an entrepreneurial venture-patent - Registration of trademark - copy right - Protection
of Intellectual property.
UNIT IV
Policies and programs for the Rural Entrepreneurship-Industrial Policy Resolution-Five year
plans-Khadi and Village Commission-Objectives-Field level Organizations-District Industries
Centre[DIC]-National Institute for Small Industries Extension and Training(NISIET), Small
Industry Development Organisation(SIDO)-Small Industries Service Institutions- Consultancy
Organisations.
UNIT V
Financial Organisations-Regional Rural Banks and State Finance Corporations Women in
Rural Entrepreneurship-scope-Women empowerment through Rural entrepreneurship-Self
Help Groups[SHG’S]-structure, Problems and prospects of SHG’s
REFERENCES
 Donald L. Sexton & Raymond W.Smilor, THE ART AND SCIENCE OF
ENTREPRENEURSHIP, Ballinger
 Ahirrao Jitendra, Entrepreneurship and Rural Women in India, New Century, New
Delhi,2013

24
 SERVICES MARKETING
OBJECTIVES
 To familiarize students with the meaning of services, significance of marketing
services and how to tackle issues in the management of services.

UNIT I
Services-Introduction, Characteristics-Growth of service Sector-Classification of services-
services marketing-strategic aspects of service marketing -service marketing mix- Goods
versus service Marketing-Service marketing mix.
UNIT II
The seven P’s of Service Marketing-Place-Promotion-Price-People-Physical evidence and
Process
UNIT III
Consumer behaviour in services-customer Satisfaction-Customer satisfaction survey. The
customer expectations versus perceived –Service Gap-Techniques to resolve the Gap-Quality
perceptions in services-SERVQUAL
UNIT IV
Segmentation Targeting and Positioning applicable to Service Marketing-Demand and
Supply management for Services-Advertising and branding of services-employees role in
service delivery.
UNIT V
Marketing of various Services-Educational institutions, Banking services, Tourism, Finance,
Hospital care, Transport services- Marketing E-services

REFERENCE BOOKS
 Christopher H. Lovelock, SERVICES MARKETING: PEOPLE, TECHNOLOGY,
STRATEGY, Pearson Education Asia.
 Rajendra Nargundkar, SERVICES MARKETING: TEXT & CASES, Tata
McGrawHill Pubishing Company, New Delhi, 2008

25
 BANK FINANCIAL MANAGEMENT
OBJECTIVES:
 To provide expertise in managing banking functions
 to develop an understanding on the practices and problems of banking industry.
 To understand the Role of RBI
 To provide an overview of different Financial Institutions working in India
UNIT-I
FINANCIAL SYSTEM IN INDIA: Introduction –Structure of Indian Financial System –
Money and Capital Markets – Meaning, Components –Characteristics–Reforms– Definition
and Meaning of Banking – types of Banking – Banking structure in India—Origination,
Structure, Functions and services of Commercial Banks

UNIT- II
CENTRAL BANK: Introduction – Characteristics - Origination, Structure and Functions of
RBI – The role of RBI in controlling the monetary and credit system in India. – NBFCs –
Growth of NBFCs.

UNIT- III
CO-OPERATIVE BANKS: Co-operative banks and their commercial banking functions-
types — district and state co-operative— land development banks — industrial co-operatives
— RRBs role — functions— rural banking - lead bank scheme. Development Banking:
Introduction – Origin, Growth and functions of Institutions –IDBI – IFCI – STCs – SIDBI –
LIC – GIC – UTI

UNIT- IV
SOURCES AND APPLICATIONS OF FUNDS: Capital adequacy, Deposits and non-
deposit sources, application of bank funds – Investments and Lending functions, Principles and
issues in lending - Types of lending – Fund based, non-fund based, asset based – Different
types of loans and their features, Steps involved in Credit analysis, Credit delivery and
administration, Pricing of loans, Customer profitability analysis.

UNIT- V
CREDIT MONITORING AND RISK MANAGEMENT Need for credit monitoring,
Signals of borrowers’ financial sickness– Rehabilitation process, Risk management – Interest
rate, liquidity, forex, credit, market, operational and solvency risks – risk measurement process
and mitigation, Basic understanding of NPAs and ALM.

TEXT BOOKS:
1. Padmalatha Suresh and Justin Paul, “Management of Banking and Financial Services,
Pearson, Delhi, 2012.

2. Varshney: banking and financial system (S.Chand)

26
 TRAINING AND DEVELOPMENT
OBJECTIVES
 To understand the concepts, tools and techniques of management training and
development.

UNIT I
Training -concepts, definition, types, Purpose of Training- Training Principles-Training and
development-Organisation climate for Training and Development, Training and Development
model-Management Development-concept, definition, principles and Importance.
UNIT II
Training Methods-Concept-Approaches-Choosing Appropriate Training and Development
method, designing training Methods-Training and development methods-on the site methods-
off the site Method-Sensitivity-Transactional analysis-selecting a training method.
UNIT III
Learning-concept, definition, learning Principles-Identification of Training and Development
Needs-concepts, objectives, Process of training and development needs, Methods of Training
and Development Needs-Development of competency based training.
UNIT IV
Designing and conducting Training and Development, concept-process of designing and
conducting Training and development. Designing A Training Unit (Cross Cultural, Leadership,
Training the Trainer, Change), Budgeting of Training.
UNIT V
Evaluation of Training and Development programme -Concept-Definition of Training
Evaluation-Types of Evaluation-Evaluation design issues, Induction versus Orientation-
Evaluating Training and development-objectives, process, purpose, Effectiveness of training
and development,
TEXT BOOK
 Lynton R Pareek, U, Training for Development, Vistaar, New Delhi .
 Peppar, Allan D, Managing the Training and Development Function, Gower, Aldershot
 Buckley, R., &Caple, J The theory and practice of Training (5th ed.) London and
Sterling,

27
 RETAIL MANAGEMENT
OBJECTIVES:
 The primary objective of the course is to have students develop marketing
competencies in retailing and retail consulting.
 The course is designed to prepare students for positions in the retail sector or
positions in the retail divisions of consulting companies.
 The course is designed to foster the development of the students more about
retailing and retail consulting.
UNIT 1
Retail Management Concept and Trend: Definition and Meaning- Characteristics–
Functions - Trends in Retailing- Types of Retailing–Forms of Retailing– Factors Influencing
Retailing -Retail theories–Wheel of Retailing.
UNIT 2
Retail Marketing: Advertising & Sales Promotion, Store Positioning, Retail Marketing Mix,
CRM, Advertising in Retailing. Retail Merchandising: Merchandise Planning, Buying
function, Markups & Markdown in merchandise management, Visual Merchandising–
Category Management, shrinkage in Retail merchandise management.
UNIT 3
Pricing and Channel of Distribution: Retail Pricing: Pricing Factors- Pricing Methods-
Retail pricing strategies: Promotion Pricing – Competitive Pricing- Clearance Pricing- Pre-
emptive Pricing- Value Pricing and Every Day Low Pricing (EDLP) strategy- Retailing
Channels: Criteria for selection of Suppliers-Channel choice- Intensive, Selective and Home
Delivery models. Careers in Retailing–Recruitment, Selection and Training.
UNIT 4
Retail Operation: Elements/Components of Retail Store Operation, Store Administration,
Store Manager –Responsibilities, Store Maintenance, Store Security. Store Planning: Design
& Layout, Location Planning and its importance, retailing image mix, Effective Retail Space
Management, Floor Space Management. Inventory Management, Management of Receipts,
Customer Service, Management of Retail Outlet/Store,
UNIT 5
Retail in India: Evolution and Size of retail in India – Drivers of retail change in India –
Challenges to retail developments in India – Emergence of MNCs in Retailing- New Retail
formats: Malls, Category Killers, Membership/Warehouse clubs, Ethnic and Home & Design
Centres- Multi Channel Retailing - Foreign direct Investment in Retail Industry.
TEXT BOOK
1. Gibson G Vedamani – Retail management – functional principles and Practice, Jaico
2. Harjit Singh: Retail Management, S. Chand Publication.

28
 COMPENSATION MANAGEMENT
OBJECTIVEs:
 To enable the students to understand the various aspects of Compensation
Management

UNIT 1:
Compensation Management –concept, evolution of compensation management –role and
objectives of compensation. Frame work of compensation policy- significance of
compensation plan-compensation approaches and determinants
UNIT 11:
Wage and Salary Administration –nature and scope, wage determination
process-factors influencing wage and salary administration –Theories of wages- types
of Wage System –Time and Piece Rate System
UNIT 111:
Compensation planning-introduction, Components of compensation planning-pay structure
UNIT IV:
Incentives –definition, types of incentives, individual incentives, creating an individual
incentives plan, organisation wide incentive Plan-Scanlon plan, Kaiser plan, profit
sharing-non financial incentives, fringe benefits-objectives, types and benefits
Unit V:
Regulatory bodies of compensation management- the work men compensation act 1923,
Minimum wages act 1948, the equal remuneration act 1976, wage boards and pay
commissions, criticism of wage board–compensation management in MNCs
REFERENCES
1. Human Resource Management, by L.M Prasad, Sultan Chand & Sons.
2. Personnel & Human Resource Management, by P. Subba Rao, Himalaya Publishing House.
3. Human Resource Management, by K. Aswathappa, Tata McGraw Hill Publishing Company
Ltd.
4.Richard Thrope & Gill Homen, STRATEGIC REWARD SYSTEMS, Prentice Hall India,
New Delhi.

29
 RESEARCH METHODOLOGY
OBJECTIVES:
 To enable the students, know about the information needs of management
 To introduce the concept of scientific research and the method of conducting
scientific enquiry
 To introduce the statistical tools of data analysis
UNIT I:
Research methodology- meaning, objectives, significance, characteristics. Research process-
different steps. Types of research-descriptive, analytical, applied, fundamental, quantitative,
qualitative, empirical and conceptual – Criteria of good research.
UNIT II:
Research Problem-meaning of Research Problem – Sources of research problem –Selection of
research problem – techniques involved in defining a problem. Research design- need,
procedure and elements in developing a research design.
UNIT III:
Types of data- Methods of Data Collection- questionnaire and schedule Classification and
Tabulation of data
UNIT IV:
Data analysis- Tools and Techniques of data analysis- Standard deviation, Correlation,
Regression and Chi Square Test.
Unit V:
Interpretation and report writing – Techniques of interpretation, precautions in interpretation,
meaning and significance of report writing, Types of reports – Components of reports –
Precautions.

TEXT BOOK:
1. Kothari C. R., Research Methodology – Wishwa Prakashan.
2. Krishnaswami, O R and Ranganathan, Methodology of Research in Social Sciences,
Himalaya
3. Ghosh,B N,Scientific Methods and Social Research,Sterling,New Delhi
4. Gupta, Santhosh, Research Methods and Statistical Techniques, Deep&Deep, New Delhi

30
SEMESTER VI

31
 SEMESTER VI

LIST OF PAPERS

Title of the Paper Code

Soft Skill Development SSDT-361-

Consumer Behaviour CNBH-362
Cost and Management Accounting CAMA-363
Industrial Relations Management IRLM-364
Taxation Management TXNM-365
Quality Management QLTM-366
Strategic Management STGM-367

32
 SOFT SKILL DEVELOPMENT
OBJECTIVES
 To understand the communication process in an organisation
 To Sharpen the communication skills-both oral and written-of the learner
 To simulate the real world business communication conducts and communicate
effectively

UNIT I
Introduction to communication: Meaning and Definitions-Need-Objectives and Principles-
Communication Media -Types of Communication Process - Interpersonal and Business
Communication – Characteristics - Verbal and Non Verbal Communication - Barriers to
Communication.
UNIT II
Business Letters: Meaning, Need, Functions and kinds of Business letters – Essentials of an
effective Business Letter – Layout – Appearance – Size – Style - Form and Punctuation –
Routine request Letters-Responses to Letters - Refusal Letters - Claims Letters - Collection
Letters - Types of letters.
UNIT III
Report writing and Spoken Communication: Meaning of a report – Importance – Oral and
written reports - Types of Business Reports – Characteristics of Good Report – Preparing a
Report – Organisation of Report – Spoken Communication – the Telephone – the Public
Addressing System – Word processor – Telex, Fax, Email – Teleconferences.
UNIT IV
Word processing using MS Word: Introduction – Creating a new document- templates and
wizards – controlling the screen display – formatting – searching and replacing – tables –
desktop publishing with word.
UNIT V
Spread Sheet Management using Excel: Introduction – Basic worksheet mechanics –
Worksheet development- editing and formatting worksheet - Printing techniques – Sorting the
data filtering – Lists- Pictorial representation of data in Excel : creating a chart-Customizing
and embedding a charts – Charting Techniques-Introduction to Power Point: Usage of Design
Templates – Presentation using wizards – Slide Transitions and animations – Inserting Clip
arts and Pictures – Background and color Layouts.
TEXTBOOK:
 Office 2000 – Micheal Busley and Russel A Stul – BPB Publications
 Effective Business Communication – Kaul - Prentice Hall, New Delhi

33
 CONSUMER BEHAVIOUR
OBJECTIVE
 To understand the conceptual foundations of consumer buying behavior
 To equip the learner to apply the principles and prepare for a career in product and
brand management in the FMCG and consumer durables industry

UNIT – I
Consumer behaviour: Introduction – Consumer and Customers – Buyer and User -
consumer involvement decision – Consumer Behaviour and its Application in Market.
UNIT – II
Environmental influences on consumer behaviour – cultural influences – social class,
reference group and family influence – opinion leadership – marketing implication of the
above influence.
UNIT – III
The individual consumer and buying behaviour and marketing implications – consumer
perception, learning, attitude, motivation and personality – psychographics, value and
lifestyles.
UNIT – IV
Diffusion of Innovation: Introduction – Types of Innovation – Diffusion Process – The
Adoption Process.
UNIT – V
Consumer Decision Models – Types of Consumer Decision – Nicosia Model – Howard-Sheth
Model – Engel – Blackwell – Miniard Model. Consumer responses to online marketing
approaches.

TEXT BOOK:
Loudon and Della Bitta: CONSUMER BEAVIOUR: CONCEPTS AND APPLICATION,
Tata Mc-Graw Hill.

34
 COST AND MANAGEMENT ACCOUNTING
OBJECTIVE
 To provide cost information and techniques and their application to ‘Efficient and
Effective’ business decisions.

UNIT – I
Definition – costing – cost accounting – purpose and function of cost accounting – financial
Vs cost accounting – management Vs cost accounting – methods and techniques of costing –
advantages and limitations of cost accounting – cost unit – cost centre – cost element – cost
sheet – definition – functions – management accounting – scope of management accounting.
UNIT – II
Process costing – operating costing – transport costing – Contract Costing
UNIT – III
Marginal costing – Breakeven point – profit/ volume ratio – margin of safety -
UNIT – IV
Ratio analysis – use of ratio analysis – classification of ratios – liquidity ratios – leverage ratios
– turnover or activity ratios – profitability ratios
UNIT – V
Concept of fund flow statement – uses of fund flow statement – calculation of funds from
operation – construction of fund flow statement – concept of cash flow – calculation of cash
flow operation – preparation of cash flow statement – distinction between fund flow and cash
flow analysis.
TEXT BOOK
Cost and management accounting: method and techniques – A.P. Roy Chowdhury and A.
Bhattacharya, New Central Book Agency
Cost and management accounting – N.P. Srinivasan, Sterling Publishers Pvt.Ltd,

35
 INDUSTRIAL RELATIONS MANAGEMENT
OBJECTIVES:
1. To offer knowledge on managing industrial relations and the processes, regulations
and the authorities regarding industrial relations.
2. To acquaint students with the Development of Trade unionism in India with its
importance and role.
UNIT I:
LABOUR MOVEMENT – Concept of Labour movement and Union Organisation – Trade
Unionism: Definition, approaches to trade unions, types of unions, functions and role, ICFTU
– WFTU – ILO – History, objective and functions –Social Responsibility of Trade Unions–
Union in relation to welfare and management – Trade Unions and economic development.
UNIT II
INDUSTRIAL RELATIONS- Introduction - Concept and Determinants of Industrial
Relations - Industrial Relations in India-Role of government employers and the unions in
industrial relations- forms of disputes –Industrial relations machinery - Contemporary Trends
and Future of Industrial Relations in India.
UNIT III
INDUSTRIAL DISPUTES: forms, causes prevention and settlement -legislative measures
others - Analysis of disputes, Industrial relations machinery in India-Process of collective
bargaining – Problems and prospects – Procedure and Machinery -Bipartism in agreements –
Code of conduct and code of discipline – Wage boards – Reports of wage boards – Management
of strikes and lockouts.
UNIT IV
DISCIPLINE AND GRIEVANCE REDRESSAL MACHINERY - Purposes and
Procedures of Disciplinary Action - Grievance Redressal Procedures - Conciliation -
Arbitration and Adjudication -Workers participation in Management – meaning – objectives –
factors influencing participation. Works committee, Joint Management Councils-Democratic
supervision, employee director, Consultative supervision.
UNIT V
EMPLOYEE SAFETY PROGRAMME – Types of safety Organisation – Safety Committee
– Ergonomics. Damage control and system, safety – employee communication – House
journals– notice Boards – suggestion schemes – upward communication, Personal counseling
and mental health – Educational and social development – Modern Trends.
TEXT BOOKS
1. Mamoria & Mamoria – Dynamics of Industrial Relations in India, Himalaya Publishing
House.
2. N.G.Nair and Latha Nair, Personnel Management and Industrial relations,S. Chand.
REFERENCES
1. S C Srivastava: Industrial Relations and Labour Laws, Vikas Publishing House.
2. T N Chhabra: Industrial Relations and Labour Laws, Dhanpat Rai Publishing House. 3.T.N.
Bhagoliwal – Personnel Management and Industrial Relations. Agra Publishers.
4. Arun Monapa – Industrial Relations. Tata Mc graw Hill.
5.V.P. Michael – HRM and Human Relations, Himalaya Publishing House

36
 TAXATION MANAGEMENT
OBJECTIVE
 To make the student understand the concept of tax
 To enable the student to know about individual tax and income tax concept
 To enable the student to prepare tax returns and other tax related documents

UNIT I –
INTRODUCTION
Introduction – History of Income tax – Assessment year – Previous year – Concept and
residential status - Determination of residential status – Incidence of Tax. Income - Exempted
Income.
UNIT II–
INCOME FROM SALARY
Salary: salary and allowances – Perquisites – permissible deduction from salary – Numerical
problems in salary.
UNIT III–
INCOME FROM HOUSE PROPERTIES
Basis of determination of annual value – Computation of income from house properties – Small
numerical problems
UNIT IV –
PROFIT AND GAINS OF BUSINESS AND PROFESSION
Income from business or profession – Deduction – Allowances - Numerical problems
UNIT V –
CAPITAL GAIN and INCOME OTHER SOURCES
Capital gains – Long Term and Short Term Capital Gain - Computation of capital gains –
Different sources of income, dividend, and interest on securities – Small numerical problems.

TEXT BOOK:
Direct taxes – Vinod .K.Singhania, Taxman Pub, Ltd.

37
 QUALITY MANAGEMENT
OBJECTIVES:
 To Understand the Overview of Quality
 To Understand the essentials of Quality
 To Understand and apply Selected Quality Improvement techniques
 To Understand the concepts and application of TPM, Reliability and FMEA
 To have comprehensive knowledge on Quality Management Systems and awards

UNIT I
INTRODUCTION
History of Quality – Importance of Quality Management – Contributions of Quality Gurus -
Quality Information System – Strategy Development and Deployment – Need for Quality
approach to strategy – Definition of Quality and its types – Distinction between product quality
and service quality

UNIT II
ESSENTIALS OF QUALITY MANAGEMENT
Customer focus – Steps of developing customer focus – Customer and management – Factors
affecting customer satisfaction – Importance of customer retention – Leadership – Desirable
Qualities of a leader – Roles of leaders in Quality Improvement – Quality circles – Rewards
and Recognition
UNIT III
QUALITY IMPROVEMENT TECHNIQUES
Quality System – Process Capability – SIX SIGMA – Bench Marking – Cost of Quality –
Quality function Deployment
UNIT IV
TOTAL PRODUCTIVE MAINTENANCE (TPM)
Objectives of TPM – Elimination of Wastes by TPM – Equipment Maintenance Techniques –
Benefits of TPM – Performance Measures of Maintenance System – Pillars of TPM – Stages
of Implementation of TPM – Reliability – Failure Modes and Effects analysis (FMEA)

UNIT V
QUALITY MANAGEMENT SYSTEMS AND AWARDISO 9000 Series – ISO 9000: 2015
– ISO 9000 Vs Baldrige award – Malcolm Baldrige National Quality award – Business Process
Re – engineering

TEXT BOOKS:
1. Panneerselvam.R and SivaSankaran.P,”Quality Management”, PHI Learning, New
Delhi – 2014.

REFERENCES:
1. Bester field, D.H., Carol Bester field, G.H.,Mary Bester filed - - sacre, “Total Quality
Management”, Pearson Education, INC, third edition (Revised) (2012).
2. Summers, C.S., Quality Management: Creating and Sustaining Organization
effectiveness, Prentice – Hall of India, New Delhi, 2005.
3. K.Krishnaiah, “”Applied Statistical Quality Control and Improvement”, PHI Learning,
New Delhi – 2014.

38
 STRATEGIC MANAGEMENT
OBJECTIVES:
 To make the students to understand the concepts of strategic Management – Analysis
business situation identify craft and execute strategies at different levels in business

UNIT I:
Strategic Management – Definition – Scope – Benefits – Risks – Approaches –
Strategic Decision making process – Participants in strategic Management.
UNIT II:
Environmental Scanning – and Industry analysis – forecasting – Internal scanning –
SWOT Analysis -vision of the company – Mission – Objectives – Stakeholder theory – cybert
and march’s behaviour theory – Social responsibility and business ethics.
UNIT III:
Strategic formulation – Business Strategy – Corporate Strategy – Generic Strategy –
Portfolio Analysis – BCG Growth / share matrix
UNIT IV:
Strategy Implementation – Organization for action – Staffing – Leading – Total quality
management – Functional Strategies – Growth Strategies- Diversification acquisition and Joint
Venture- Turn Around Strategies.
UNIT V:
Strategic control and evaluation – Establishing strategic control – Implementation
control – special alert control – evaluation techniques – Participant in Strategic evaluation and
control – strategy for diversified company – strategy for MNC Company.

TEXT BOOKS
L.M Prasad, Business policy and strategic management – Sultan Chand & Sons.

REFERENCE:
1. Francis Cherunilam – Himalaya Publishing House
2. Dr.S.Sankaran – Margham Publications
3. Dr. V.Balu - Business Policy and Strategic Management – Sri Venkateswar Publications.

39