BBACOURSE STRUCTURE UNDER CBCS

(w.e.f. Session 2021-22)

PERIODS EVALUATION SCHEME
Internal Credit
ESE Total
L T P MT TA Total
Semester III
BBA301 Quantitative Analysis and Decision 3 1 2 20 20 40 60 100 5
Making
BBA302 Business Environment Analysis 3 1 2 20 20 40 60 100 5
BBA303 Management Accounting and
Applications 3 1 2 20 20 40 60 100 5
BBA304 India’s Diversity and Business replace 2 0 2 20 20 40 60 100 3
HR/Marketing/Finance
BBA305 Business Research Fundamental 3 1 2 20 20 40 60 100 5
TOTAL 25

Semester IV
BBA401 Human Resource Management 3 1 2 20 20 40 60 100 5
BBA402 Marketing Management 3 1 2 20 20 40 60 100 5
BBA403 Operation Management 3 1 2 20 20 40 60 100 5
BBA404 Fundamentals of Financial 3 1 2 20 20 40 60 100 5
Management
BBA405 Business Information System 3 1 2 20 20 40 60 100 5
TOTAL 25
Note: ESE -End Semester Examination, MT – Mid Term, TA – Teacher Assessment
 BBA 2nd Year
SEMESTER-III
QUANTITATIVE ANALYSIS & DECISION MAKING
L T P
3 1 2
Course Name: Quantitative Analysis & Decision Making Course Code: BBA301
Course Credit Hour: 5 hrs Total Contact hour: 50hrs

Course Objective: To familiarize the students with various Statistical Data Analysis tools that can be
used for effective decision making. Emphasis will be on the application of the concepts learnt to
various managerial situations

Course Description: Statistics is a course that is designed to give you the basic tools of collecting,
analyzing, presenting, and interpreting data. In the business community, managers must make
decisions based on what will happen to such things as demand, costs, and profits. These decisions are
an effort to shape the future of the organization. If the managers make no effort to look at the past and
extrapolate into the future, the likelihood of achieving success is slim.

Course Contents:
Unit 1: Statistical Data and Descriptive Statistics
a. Nature and Classification of data: univariate, bivariate and multivariate data; time-series and cross-
sectional data
b. Measures of Central Tendency
i. Mathematical averages including arithmetic mean, geometric mean and harmonic mean;
Properties and applications
ii. Positional Averages
Mode and Median (and other partition values including quartiles, deciles, and percentiles)
(including graphic determination)
c. Measures of Variation: absolute and relative.
Range, quartile deviation, mean deviation, standard deviation, and their coefficients,
Properties of standard deviation/variance
d. Skewness: Meaning, Measurement using Karl Pearson and Bowley’s measures; Concept of
Kurtosis

Unit 2: Probability and Probability Distributions

a. Theory of Probability. Approaches to the calculation of probability; Calculation of event
probabilities. Addition and multiplication laws of probability; Conditional probability and Bayes’
Theorem
b. Expectation and variance of a random variable
c. Probability distributions:
i. Binomial distribution: Probability distribution function, Constants, Shape, Fitting of binomial
distribution
ii. Poisson distribution: Probability function, (including Poisson approximation to binomial
distribution), Constants, Fitting of Poisson distribution
iii. Normal distribution: Probability distribution function, Properties of normal curve, Calculation of
probabilities

Unit 3: Simple Correlation and Regression Analysis

Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and non-linear,
Correlation and Causation, Scatter diagram, Pearson’s co-efficient of correlation; calculation and
properties. Correlation and Probable error; Rank Correlation
Regression Analysis: Principle of least squares and regression lines, Regression equations and
estimation; Properties of regression coefficients; Relationship between Correlation and Regression
coefficients; Standard Error of Estimate and its use in interpreting the results.

Unit 4: Index Numbers

Meaning and uses of index numbers; Construction of index numbers: fixed and chain base: univariate
and composite. Aggregative and average of relatives – simple and weighted
Tests of adequacy of index numbers, Base shifting, splicing and deflating. Problems in the construction
of index numbers; Construction of consumer price indices: Important share price indices, including
BSE SENSEX and NSE NIFTY.

Unit 5: Sampling Concepts, Sampling Distributions and Estimation

Sampling: Populations and samples, Parameters and Statistics, Descriptive and inferential statistics;
Sampling methods (including Simple Random sampling, Stratified sampling, Systematic sampling,
Judgment sampling, and Convenience sampling)

Concept of Sampling distributions and Theory of Estimation: Point and Interval estimation of
means (large samples) and proportions.

Course Learning Outcomes (CLOs): After completing the course, the student shall be able to:
CLO 1: Acquire a fair degree of proficiency in comprehending statistical data, processing and
analyzing it using descriptive statistical tools.
CLO 2: Gather knowledge about various probability concepts and distributions and their business
applications.
CLO 3: Understand the relationship between two variables using concepts of correlation and
regression and its use in identifying and predicting the variables.
CLO 4: Develop an understanding of the index numbers and their utility in daily life and stock market.
CLO 5: Become aware of the patterns revealed by the time series data and to use it to make
predictions for the future.

Text Books:
1. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House.
2. Gupta S. P. (2018) Statistical methods, Sultan Chand and Sons.

Reference Books:
1. Levin, Richard, David S. Rubin, Sanjay Rastogi, and HM Siddiqui, Statistics for Management, 7th
ed., Pearson Education.
2. David M. Levine, Mark L. Berenson, Timothy C. Krehbiel, P. K. Viswanathan, Business Statistics:
A First Course, Pearson Education.
3. Siegel Andrew F. Practical Business Statistics, McGraw Hill Education.
4. Gupta, S.P., and Archana Agarwal, Business Statistics, Sultan Chand and Sons, New Delhi.
5. Vohra N. D., Business Statistics, McGraw Hill Education.
6. Murray R Spiegel, Larry J. Stephens, Narinder Kumar, Statistics (Schaum’s Outline Series),
McGraw Hill Education.
7. Anderson, Sweeney, and Williams, Statistics for Students of Economics and Business, Cengage
Learning.

Assessment method: (Continuous Internal Assessment = 40%, Final Examination = 60%)

Assessment-1 - 05%
Assessment-2 - 05%
Mid-term exam - 20%
Assessment-3 - 05%
Assessment-4 - 05%
Total Internal Assessment - 4
 BBA-2nd Year
SEMESTER-III
BUSINESS ENVIRONMENT ANALYSIS
LT P
312

Course Name: BUSINESS ENVIRONMENT ANALYSIS Course Code: BBA302

Course Credit Hour: 5 Hrs Total Contact hours: 50

Course Objectives:

The students will be able to understand the concept of business environment its meaning, scope and importance.
To identifying business opportunities, to improve performance, Sales and Profit, It helps in decision-
making.

Course Description:
The syllabus includes the following: scope of business environment, economic planning, socio-cultural,
political, economic and technological framework for studying business environment.

Course Content:
Unit 1 – Overview of Business Environment
Concept & Significance and Nature of business environment, Nature and Structure of Economy,. Type
of Environment - internal, external, micro and macro environment, Competitive structure of industries,
environmental analysis and strategic management, Process and limitations of environmental analysis,
Techniques for Environment Analysis, Approaches and Significance of Environment Forecasting

Unit 2 – Economic Environment

Nature of Economic Environment, Economic factors-growth strategy, basic economic system,

economic planning, FEMA, Monetary and fiscal policies, Liberalization, Privatization and
Globalization of Indian Economy, Trends and Issues History of Economic Systems, Union Budget as
an instrument of growth and its Impact on Business, Industrial Policy: Meaning, Objective and Recent
Development in New Economics Policy (1991) and its Impact on Business.

Unit 3 – Politico-Legal Environment

Functions of state, economic roles of government, government and legal environment. The
constitutional environment, rationale and extent of state intervention Relationship between Business
and Government, Promotional and Entrepreneurial Roles of Government, An overview of major laws
affecting business, Consumerism, Social Responsibility of Business.
Unit 4- Technological Environment:

Factors Influencing Technological Environment, Role and Impact of Technology on Business.

Transfer of Technology – Channels, Methods, and Limitations. Innovation, technological leadership
and followership, sources of technological dynamics, impact of technology on globalization, transfer of
technology, Status of technology in India; Management of technology; Features and Impact of
technology

Unit 5- Socio-Cultural Environment:

Nature and impact of culture on business, culture and globalization, social responsibilities of business,
social audit, business ethics and corporate governance, Demographic environment population size,
migration and ethnic aspects, birth rate, death rate and age structure, Population Size, Business and
Society, Business and Culture, Culture and Organisational Behaviour.

Course Outcomes:

1. To analyze various categories that are constituting the business environment and apply various
approaches that are helpful to manage both the internal and external environment of the business.

2. To apply the various types of policies in the economic environment, applying these policies change
the structure of the economy and the transition thereof from the past to the present scenario.

3.To apply various constitution provisions & how government play different roles for the smooth
functioning of an organization & evaluate the importance of CSR in an economy

4. To develop the understanding of technological, demographic social, and cultural factors that play an
important part in an organization’s functioning and to evaluate the recent trends in the environment of
the firm.

5. To demonstrate the various policies of foreign institutions like the world bank. Summarize the basics
of foreign investments that are helpful for the economy and interpret the terms that are related to trade
and its regulation.

Program Outcome (Pos):

PO1) Provide students with a sound theoretical base and exposure to currentbusiness
challenges

PO2) Enhance the ability of students to meet global challenges through sensitivity towards
organizational, economic and cultural diversity.

PO3) Developing critical and analytical thinking abilities.

PO4) Developing entrepreneurship Acumen.

PO5) Providing global perspective.

Text Books:
1. Rangarajan, C.A.; Perspective in Economics, S.Chand & Sons, New Delhi
2. 2. Cherunilam, Francis; Business Environment - Text and Cases, Himalaya Publishing House.
3. Aswathappa, K.; Essentials of Business Environment, Himalaya Publishing House, New Delhi.

References:

1. Economic Environment of Business by M. Ashikary.

Note: Latest edition of text books may be used.

Assessment method: (Continuous Internal Assessment = 40%, Final Examination = 60%)
Assessment-1 - 05%
Assessment-2 - 05%
Mid-term exam - 20%
Assessment-3 - 05%
Assessment-4 - 05%
Total Internal Assessment - 40%
 BBA 2nd Year
SEMESTER -III
MANAGEMENT ACCOUNTING AND APPLICATIONS
LTP
3 1 2

Course Name: Management Accounting and Applications Subject Code : BBA303

Credit Hours: 5 hrs Contact Credit hours: 50 hrs

Course Objective:
The objective of this Course is to impart the students, knowledge about the use of financial, cost and
other data for the purpose of managerial planning, control and decision making.

Course Description:
This course provides an introduction to the Nature and Scope of management accounting, Budgeting
and Budgetary Control, Standard Costing and Variance Analysis, Marginal Costing, Decision Making
Process, Contemporary Issues like Responsibility Accounting and Transfer Pricing.

CONTENTS:
Unit 1: Introduction
Meaning, Objectives, Nature and Scope of management accounting, Difference between cost
accounting and management accounting, Cost control and Cost reduction, Cost management

Unit 2: Budgetary Control

Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control, Objectives,
merits, and limitations. Budget administration. Functional budgets. Fixed and flexible budgets. Zero
base budgeting. Programme and performance budgeting.

Unit 3: Standard Costing

Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantages,
limitations and applications. Variance Analysis – material, labour, overheads and sales variances.
Disposition of Variances, Control Ratios.

Unit 4: Marginal Costing

Absorption versus Variable Costing: Distinctive features and income determination. Cost- Volume-
Profit Analysis, Profit / Volume ratio. Break-even analysis-algebraic and graphic methods. Angle of
incidence, margin of safety, Key factor, determination of cost indifference point.

Unit 5: Decision Making

Steps in Decision Making Process, Concept of Relevant Costs and Benefits, Various short term
decision making situations – profitable product mix, Acceptance or Rejection of special/ export offers,
Make or buy, Addition or Elimination of a product line, sell or process further, operate or shut down.
Pricing Decisions: Major factors influencing pricing decisions, various methods of pricing
Unit 6: Contemporary Issues
Responsibility Accounting: Concept, Significance, Different Responsibility Centres, Divisional
Performance Measurement: Financial and Non-Financial measures. Transfer Pricing

Course Learning Outcomes (CLOs):

CLO1: To learn and enhance the knowledge of Nature and Scope of management accounting.
CLO2: To analyze the key issues in Budgeting and BudgetaryControl.
CLO3: To introduce the students about Standard Costing and Variance Analysis.
CLO4: To understand the Role of Marginal Costing and Decision Making Process.
CLO5: Understand the Concepts of Contemporary Issues like Responsibility Accounting and Transfer
Pricing.
Text Books:
1. Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg.
2. Introduction toManagement Accounting, Pearson Education.
3. Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young. Management
Accounting. Dorling Kindersley(India) Pvt. Ltd.
4. Ronald W. Hilton and David E. Platt. Managerial Accounting: Creating Value in a Global Business
Environment, Mc Graw Hill Education.

References:
1. Singh, Surender. Management Accounting, Scholar Tech Press, New Delhi. Goel, Rajiv,
Management Accounting. International
Book House,
2. Arora, M.N. M a n a g e m e n t A c c o u n t i n g. Vikas Publishing House, New Delhi.
Maheshwari, S.N. and S.N. Mittal. M a n a g e m e n t Accounting. Shree Mahavir Book Depot, New
Delhi.
3. Singh, S. K. and Gupta Lovleen. Management Accounting – Theory and Practice. Pinnacle
Publishing House.
4. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill 5. Education H.V. Jhamb,
Fundamentals of Management Accounting, Ane Books Pvt. Ltd.
Note: Latest edition of text books may be used.

Assessment method: (Continuous Internal Assessment = 40%, Final Examination = 60%)

Assessment-1 - 05%
Assessment-2 - 05%
Mid-term exam - 20%
Assessment-3 - 05%
Assessment-4 - 05%
Total Internal Assessment - 40%
 BBA 2nd Year
SEMESTER-III
India’s Diversity and Business
LT P
2 1 2
Course Name: India’s Diversity and Business Course Code: BBA304
Course Credit Hour: 5 Hrs Total Contact hours: 50

Course Objective:

The objective of the paper is to understand the bases of India‘s diversity and its linkages with the
people, livelihood, occupational diversity and socio-economic challenges. Further, it aims at
understanding the diversity and its implications for the business.

Course Description:

This course provides the bases of India‘s diversity linkages with the people, livelihood, and
occupational diversity and socio- economic challenges. Further, it aims at understanding the diversity
and its implications of the business.

Course Content:

Unit 1: Recognizing, Accommodating and valuing diversity Challenges and dilemmas posed by
diversity and drive for homogenization; Sources of dilemma and tension—immigration, competition
for limited resources; Regional bases of India‘s diversity: regional approach to understanding diversity
in terms of India‘s topography, drainage, soil, climate, natural vegetation, rural and urban settlements.
Social diversity in India: Peopling, demography, languages, castes, ethnicity, religions, sects, family,
kinship and social institutions; socio-cultural regions.

Unit 2: People, Livelihood and Occupational Diversity. Traditional livelihoods and their nature -
agriculture, crafts, industry and services; Region, occupation and employment

Unit 3: Linkages between Diversity and India‘s Socio-economic challenges. Regional variations in
terms of geographic and socio-economic factors- trends and emerging options; Food insecurity,
economic inequalities and poverty, environmental degradation and sustainable development

Unit 4:Diversity and Business, Indian Consumers and marketing; Rural and Urban context; Diversity,
manufacturing, industry and services; Diversity and Innovation; Workforce diversity and management

Course Learning Outcome (CLOs):

At the end of the course, the student would be able to:

1) To develop an understanding of different types of diversity

2) To understand the inter linkages between diversity and socio economic challenges

3)To understand impact of diversity on business opportunities and decisions

Text Books:

1. Bhatt, B. L (1980)- -India and Indian Regions: A Critical Overview. in David E. Sopher =An
Exploration of India- Geographical Perspectives on Society and Culture‘. Cornell.

2. Bose NK (1969) Unity in Indian Diversity in Desai AR (1969) Rural Sociology in India,
reprinted 2009, Popular Prakashan, (for diversity as strength Part II chap 3 pp 134-136)

Reference Books:

1. Gadgil and Guha Ecology and Equity: The use and abuse of nature in contemporary
India. Penguin 1995

2. Fernando Mart n -Elazar Pedro M. Romero-Ferna ndez Gonzalo Sa nchez-Gardey,

Transforming Human Resource Management Systems to Cope with Diversity, Journal of
Business Ethics, 2012, 107:511-531

3. Chakravarti AK (2004) Regional Preferences for Food: Some Aspects of Food Habit Patterns in
India in Grover N and KN Singh (eds) 2004, Cultural Geography: Form and Process, Concept
Publishers, Delhi (for regional specificity of food -Chap 23 pp 355 to 375).

Assessment method: (Continuous Internal Assessment = 40%, Final Examination = 60%)

Assessment-1 - 05%
Assessment-2 - 05%
Mid-term exam - 20%
Assessment-3 - 05%
Assessment-4 - 05%
Total Internal Assessment - 40%
 BBA 2nd Year
Semester- III
BUSINESS RESEARCH FUNDAMENTAL (BBA305)
L T P

3 1 2
Course Name: Business Research Fundamental Course Code: BBA305

Course Credit Hour: 50hrs Total Contact Hour: 50hrs

Course Objective:

To provide an exposure to the students pertaining to the nature and extent of research
orientation, which they are expected to possess when they enter the industry as
practitioners. To give them an understanding of the basic techniques and tools of
business marketing research.

Course Description:

A course to investigate the techniques of the research process as applied to business

and economics. Experience is gained in defining research problems, designing a
research project, and in collecting, analyzing, recording, and interpreting data.

Course Content:

Unit 1: Nature and Scope of Business Research Role of Business Research in

decision making; Applications of Business Research; Research elements, the research
proposal The Research process – Steps in the research process, Management decision
problem Vs. Research problem.

Unit 2: Research Design Concept and Importance of Research Design; Features of a

good research design; Exploratory Research Design – concept, types and uses;
Descriptive Research Designs – concept, types and uses; Experimental Design

Unit 3: Primary & Secondary Data Resear

Primary Data Collection: Survey vs. Observations; Comparison of self- administered,
telephone, mail, emails techniques. Secondary Data Research: Advantages & Disadvantages
of Secondary Data, Criteria for evaluating secondary sources, Secondary sources of data in
Indian Context. Depth Interviews, focus groups and projective techniques, Questionnaire -
Form & Design.

Unit 4:Sampling techniques; Determination of sample size; Sampling Frame, Universe

and population, Sampling Types: probability and non- probability

Unit 5:Measurement Scale and Data Analysis: Measurement & Scaling; Primary scales
of Measurement - Nominal, Ordinal, Interval & Ratio Scaling techniques; Paired
comparison; Rank order; Constant sum; Semantic differential; Itemized ratings, Likert
Scale.
Data Analysis - Z test (mean, diff. of mean, diff. of proportion); t test (mean), paired t test;
Chi square test; Report writing.

Course Learning Outcome (CLOs):

At the end of the course, the student would be able to:

1) To familiarize students with basic of research and the research process.

2) Have an understanding of various kinds of research, objectives of
doing research,research process, research designs and sampling.
3) Be able to formulate research problem and develop a sufficiently
coherent researchdesign.
4) Able to understand the determination of sampling and sample design.
5) Able to understand the data analysis and report writing.

Text Books:

1. NareshMalhotra – Marketing Research, Pearson.

2. Kothari, C. R. (2004). Research methodology: Methods and
techniques. New AgeInternational.
Reference Books:

1. Zikmund, Babin& Carr: Business Research Methods, South-Western.

2. Cooper & Schindler: Business Research Methods McGraw-Hill Education,
3. Churchill: Marketing Research: Methodological Foundations, Cengage Learning