BBA Class Notes
BBA Class Notes
BBA Class Notes
OF
2024-25
Course Objective:
The course is designed to help students gain a conceptual understanding of business and entrepreneurial
activities as well as functional aspects of the business.
Course Outcomes:
On successful completion of the course, the students will be able to:
1. Demonstrate domain knowledge in each of the functional areas of business;
2. Demonstrate the ability to evaluate the business environment, then choose opportunities for business;
3. Understanding of the business operations, finance and marketing related issues; and
4. Have knowledge of a glossary of economic terms widely used in the analysis and discussion of
behavior in organizations.
UNIT-I
Business – concept, nature and spectrum of business activities, business system, business environment interface,
business objectives
UNIT-II
Entrepreneurship – concept and nature; entrepreneurial opportunities in the contemporary business environment;
the process of setting up a business enterprise; choice of a suitable form of business organization
UNIT-III
Functional aspects of the business – (a) operations – business size and location decisions, plant layout, mass
production and mass customization, productivity, quality control (b) Finance – money and banking, financial
management and securities markets, risk management and insurance
UNIT-IV
Functional aspects of the business (c) Marketing – marketing and consumer behavior, product planning and
development, pricing decisions, channel and promotional decisions; network marketing, franchising, e-
commerce and m-commerce
Suggested Readings:
1. Vasishth, Neeru, Business Organisation, Taxmann, New Delhi
2. Talloo, Thelma J., Business Organisational and Management, TMH, New Delhi
Instructions for External Examiner: The question paper shall be divided into two sections. Section „A‟ shall
comprise seven short answer type questions from the whole of the syllabus carrying two marks each, which
shall be compulsory. The answer to each question should not exceed 50 words normally. Section „B‟ shall
comprise 8 questions (2 questions from each unit). The students will be required to attempt four questions
selecting one question from each unit. All questions will carry equal marks.
Course Objective:
The course is designed to assist students in gaining conceptual knowledge of financial accounting, as well as
skills for recording various types of business transactions and preparing financial statements.
Course Outcomes:
On successful completion of the course, the students will be able to:
1. Record transactions and prepare financial statements in accordance with widely recognized accounting
principles.
2. Show the accounting procedure using a computerized accounting system.
3. Prepare financial statements for sole proprietorships and non-profit organizations.
UNIT-I
Meaning, advantages and limitations of accounting, Branches of accounting, users of financial accounting
information, Qualitative characteristics of accounting information, Basis of accounting: cash basis and accrual
basis, Capital and revenue expenditures and receipts; Financial Accounting Principles: Meaning and need;
Generally Accepted Accounting Principles (GAAP); Accounting Standards: Concept, benefits, Ind AS and
IFRS: convergence vs adoption
UNIT-II
Recording of business transactions (including GST transactions), Ledger, Trial balance including adjusting,
transfer and closing entries; Rectification of Errors; Bank reconciliation statement
UNIT-III
Accounting cycle, Preparation of Financial statements; Accounts of Non-Profit Organizations; Depreciation
Accounting: Concept and methods (SLM AND WDM only)
UNIT-IV
Computerized Accounting Systems: Computerized Accounts by using Tally software- Creating a Company;
Creating Accounting Ledgers & Groups, Stock Items & Groups; Vouchers Entry including GST; Generating
Reports - Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Cash Flow
Statement; Selecting and shutting a Company; Backup, and Restore data of a Company.
Suggested Readings:
1. Anthony, R. N., Hawkins, D., & Merchant, K. A. (2019) “Accounting: Text and Cases” McGraw-Hill
Education India.
2. Batra, J. K., (2018) Accounting and Finance for Non-finance Managers, Sage Textbook
3. Bhattacharyya, A. K. (2021) Essentials of Financial Accounting, 6th ed. PHI learning
4. Narayanaswamy, R. (2020) Financial Accounting: A Managerial Perspective, 7th ed. PHI learning
5. Goyal, B. K., & Tiwari, H. N. (2021). Financial Accounting. Taxmann Publication, New Delhi.
6. Horngren, C. T., & Philbrick, D. (2014). Introduction to Financial Accounting. Pearson Education,
London.
7. Kumar, A. (2018). Financial Accounting. Singhal Publication.
8. Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018). Financial Accounting. Vikas
Publishing House Pvt. Ltd., New Delhi.
9. Monga, J. R., & Bahadur, R. (2022) Financial Accounting: Concepts and Applications. Scholar Tech
Press, New Delhi.
Additional Resources:
1. Accounting Standards at the Website of the Institute of Chartered Accountants of India
2. Indian Accounting Standards at the Website of the Ministry of Corporate Affairs
Instructions for External Examiner: The question paper shall be divided into two sections. Section „A‟ shall
comprise seven short answer type questions from the whole of the syllabus carrying two marks each, which
shall be compulsory. The answer to each question should not exceed 50 words normally. Section „B‟ shall
comprise 8 questions (2 questions from each unit). The students will be required to attempt four questions
selecting one question from each unit. All questions will carry equal marks.
Course Outcomes:
On successful completion of the course, the students will be able to:
1. Explain the basics of hardware and software and identify different components of hardware systems,
cables & assemblies;
2. Discuss the file management, word processing and demonstrate working with Graphics and DTP,
Document Commands, Mail Merge, Spreadsheets;
3. Demonstrate the ease to work with MS Excel and explain the fundamentals of MS Excel and
manipulate various functions and commands; and
4. Elucidate the need for MS PowerPoint, design & templates, and manipulate records, creating records
and web designing using PPT.
UNIT-I
Introduction – definition, characteristics, and limitations of a computer, Digital and analog computers, major
components of a digital computer, hardware, software, firmware, middleware, and freeware
UNIT-II
Decimal number system, hexadecimal number system, octal number system, binary number system, number
system conversions, binary number addition and subtraction Uses of computers in offices and banks, Computer
applications in business, education, and healthcare field
UNIT-III
Documentation using MS-Word – Creating and Editing a Document, Formatting Document, Auto-text,
Autocorrect, Spelling and Grammar Tool, Document Dictionary, Page Formatting, Bookmark, Advance
Features of MS-Word, Mail Merge, Printing
UNIT-IV
Electronic Spread Sheet using MS-Excel - Introduction to MS-Excel, Creating and Editing Worksheet,
Formatting and Essential Operations, Formulas and Functions, Charts
Presentation using MS-PowerPoint: Presentations, Creating Manipulating and Enhancing Slides, Organizational
Charts, Excel Charts, Word Art, Layering Art Objects, Animations and Sounds
Suggested Readings:
1. Microsoft office complete reference. BPB Publication.
2. Rajaraman V. (Feb. 2010). Fundamentals of computers. PHI.
3. Sinha P.K. (2004). Computer fundamentals. BPB Publication
4. Stultz, Russell A. Learn microsoft office. BPB Publication.
5. Taxali, Ravi Kant. (2014). Computer course windows 7 and office 2010. India: McGraw Hill
Education.
6. Saxena, Computer Applications in Management, Vikas Publication, New Delhi
7. B. Ram, Computer Fundamentals, New Age Publications, New Delhi 4. Rajaraman, V., Computer
Fundamentals, PHI, New Delhi
Instructions for External Examiner: The question paper shall be divided into two sections. Section „A‟ shall
comprise five short answer type questions from the whole of the syllabus carrying one mark each, which shall
be compulsory. The answer to each question should not exceed 50 words normally. Section „B‟ shall comprise 8
questions (2 questions from each unit). The students will be required to attempt four questions selecting one
question from each unit. All questions will carry equal marks.
UNIT-I
Introduction to managerial skills: Meaning and concept of managerial skills, Need and its importance,
Techniques of skill development for effective management, Application of management skills. Coordination and
Interpersonal roles.
UNIT-II
Problem-solving: Problem-solving, creativity, innovation, steps of analytical problem solving, limitations of
analytical problem solving, impediments of creativity, multiple approaches to creativity Empowering and
delegating: Meaning of empowerment, dimensions of empowerment, how to develop empowerment, inhibitors
of empowerment, delegating works.
UNIT-III
Teams and Groups: Team Building, developing teams and teamwork, advantages of a team, leading a team,
team membership, Group Dynamics, Group Behaviour, Cohesion, Importance of Brain Storming, Sensitivity
Training, Nominal Group techniques, Leadership and competence development.
UNIT-IV
Communication: Process of communication, Need and Importance of communication skills, Types of
communication, conduct of meetings, Interviews, reporting of projects, reporting of case analysis, Building self-
confidence, Role of motivation skills in developing managers
Suggested Readings:
1. Essentials of Management by Herald Koontz, Weihrich and Cannice, Tata-McGraw Hill Publishing
House.
2. Management by James A.E. Stoner, Freeman, Gilberth, Pearson Publishing House.
3. Management by Robbins, Coulter, Fernandez Pearson Publishing House.
4. Richard L. Daft: Principles of Management, Cengage Learning India.
5. V.S.P. Rao Managerial Skills Excel Books,2010, New Delhi
6. David A Whetten, Cameron Developing Management skills, PHI 2008
7. Ramnik Kapoor Managerial Skills Path Makers, Bangalore
8. Kevin Gallagher, Skills development for Business and Management Students,Oxford,2010
9. Monipally,Muttthukutty Business Communication Strategies Tata McGraw Hill.
10. Robbins Stephen P: Organisational Behaviour, Pearson.
Instructions for External Examiner: The question paper shall be divided into two sections. Section „A‟ shall
comprise seven short answer type questions from the whole of the syllabus carrying two marks each, which
shall be compulsory. The answer to each question should not exceed 50 words normally. Section „B‟ shall
comprise 8 questions (2 questions from each unit). The students will be required to attempt four questions
selecting one question from each unit. All questions will carry equal marks.
Course Outcomes:
On successful completion of the course, the students will be able to:
1. Demonstrate an understanding of fundamental concepts in microeconomics and macroeconomics.
2. Analyze and explain the elementary theories of demand and supply, including determinants, curves,
and market equilibrium.
3. Evaluate national economic performance using methods.
4. Assess the roles and functions of commercial banks and central banks.
5. Analyze macroeconomic issues such as inflation, types of unemployment, and the relationship between
inflation and unemployment.
UNIT I
Introduction to Micro and Macro Economics, Problem of scarcity and choice, Meaning of microeconomics and
macroeconomics; positive and normative economics, Central problems of an economy, Meaning of Utility,
Marginal Utility, Law of Diminishing Marginal Utility.
UNIT II
Elementary theory of demand, determinants of household demand, market demand, and shifts in the market
demand curve; Elementary theory of supply, factors influencing supply, derivation of the supply curve, and
shifts in the supply curve; The elementary theory of market price: determination of equilibrium price in a
competitive market; Meaning of Production Function; Meaning of Cost function.
UNIT III
Circular flow of income (two sector model); Methods of calculating National Income - Value Added or Product
method, Expenditure method, Income method; Aggregates related to National Income: at market price, at factor
cost; Real and Nominal GDP ,GDP Deflator, GDP and Welfare; Concept of Equilibrium and multiplier.
UNIT IV
Different definitions of Money; Commercial Bank and its functions; Central bank and its functions; Control of
Credit through Bank Rate, CRR, SLR, Repo Rate and Reverse Repo Rate, Open Market Operations; Concept,
Types, Reasons of Inflation; Concept of Unemployment, different types of unemployment, Relation between
inflation and unemployment.
Suggested Readings:
1. Karl E. Case and Ray C. Fair, Principles of Economics, Pearson Education Inc., 8th Edition, 2007.
2. N. Gregory Mankiw, Economics: Principles and Applications, Indian edition by South Western,
Cengage Learning India Private Limited, 4th Edition, 2007
3. Soumyen Sikdar, Principles of Macroeconomics, Oxford University Press.
4. Suraj. B. Gupta-Monetary Economics, Institution, Theory and Policy, S.Chand Publishers
Instructions for External Examiner: The question paper shall be divided into two sections. Section „A‟ shall
comprise seven short answer type questions from the whole of the syllabus carrying two marks each, which
shall be compulsory. The answer to each question should not exceed 50 words normally. Section „B‟ shall
comprise 8 questions (2 questions from each unit). The students will be required to attempt four questions
selecting one question from each unit. All questions will carry equal marks.
Course Outcomes:
On successful completion of the course, the students will be able to:
1. Describe the basics of communication and its process, elements, and importance;
2. Familiar with the various barriers in communication;
3. Outline the listening skills and the characteristics of good and poor listeners;
4. Identify the various types of listening, their approaches, and barriers; and
5. Present themselves in front of the people and organizers.
UNIT-I
Introduction: Basics of communication, seven Cs of effective communication, barriers to communication, the
ethical context of communication
UNIT-II
Business communication at the workplace: Letter writing – component, layout and process, e-mail
communication, bad news messages, persuasive written communication, memos, notice, agenda and minutes of
meeting
UNIT-III
Report writing: Types of business reports, the structure of reports, short reports, long reports, abstracts and
summaries, proposals
UNIT-IV
Communication Skills: Reading skills, listening skills, note making, persuasive speaking, body language,
gestures
Suggested Readings:
1. Murphy, Herta A., Herbert W. Hildebrandt & Jane P Thomas, Effective Business Communication, Tata
McGraw Hill, New Delhi
2. Konera, Arun, Professional Communication, Tata McGraw Hill, New Delhi
3. McGrath, E.H., Basic Managerial Skills for All, PHI, New Delhi
4. Meenakshi Raman & Prakash Singh, Business Communication, Oxford University Press, New Delhi
Instructions for External Examiner: The question paper shall be divided into two sections. Section „A‟ shall
comprise five short answer type questions from the whole of the syllabus carrying one mark each, which shall
be compulsory. The answer to each question should not exceed 50 words normally. Section „B‟ shall comprise 8
questions (2 questions from each unit). The students will be required to attempt four questions selecting one
question from each unit. All questions will carry equal marks.
UNIT-I
Introduction to managerial skills: Meaning and concept of managerial skills, Need and its importance,
Techniques of skill development for effective management, Application of management skills. Coordination and
Interpersonal roles.
UNIT-II
Problem-solving: Problem-solving, creativity, innovation, steps of analytical problem solving, limitations of
analytical problem solving, impediments of creativity, multiple approaches to creativity Empowering and
delegating: Meaning of empowerment, dimensions of empowerment, how to develop empowerment, inhibitors
of empowerment, delegating works.
UNIT-III
Teams and Groups: Team Building, developing teams and teamwork, advantages of a team, leading a team,
team membership, Group Dynamics, Group Behaviour, Cohesion, Importance of Brain Storming, Sensitivity
Training, Nominal Group techniques, Leadership and competence development.
UNIT-IV
Communication: Process of communication, Need and Importance of communication skills, Types of
communication, conduct of meetings, Interviews, reporting of projects, reporting of case analysis, Building self-
confidence, Role of motivation skills in developing managers
Suggested Readings:
1. Essentials of Management by Herald Koontz, Weihrich and Cannice, Tata-McGraw Hill Publishing
House.
2. Management by James A.E. Stoner, Freeman, Gilberth, Pearson Publishing House.
3. Management by Robbins, Coulter, Fernandez Pearson Publishing House.
4. Richard L. Daft: Principles of Management, Cengage Learning India.
5. V.S.P. Rao Managerial Skills Excel Books,2010, New Delhi
6. David A Whetten, Cameron Developing Management skills, PHI 2008
7. Ramnik Kapoor Managerial Skills Path Makers, Bangalore
8. Kevin Gallagher, Skills development for Business and Management Students,Oxford,2010
9. Monipally,Muttthukutty Business Communication Strategies Tata McGraw Hill.
10. Robbins Stephen P: Organisational Behaviour, Pearson.
Instructions for External Examiner: The question paper shall be divided into two sections. Section „A‟ shall
comprise seven short answer type questions from the whole of the syllabus carrying two marks each, which
shall be compulsory. The answer to each question should not exceed 50 words normally. Section „B‟ shall
comprise 8 questions (2 questions from each unit). The students will be required to attempt four questions
selecting one question from each unit. All questions will carry equal marks.
Course Outcomes:
On successful completion of the course, the students will be able to:
1. Know the different approaches of leadership and the leadership traits;
2. Comprehend the power of influencing individuals and its significance in creating high values, courage
and moral of employees;
3. Learn how to motivate and empower employees through relationship building; and
4. Know the importance of a leader as social architect in bringing any corporate or social change.
UNIT-I
Introduction: Concept of leadership, trait and behavioural approaches, contingency approach, interactive
framework for analyzing leadership
UNIT-II
Focus on Leader: Leader as an individual, power and influence, leadership and values, emotional leadership and
leadership, leadership behaviour, courage and moral leadership
UNIT-III
Leader as relationship builder: motivation and empowerment, leader as communication champion, leading
teams, leadership diversity
UNIT-IV
Leader as social architect: Creating vision and strategic direction, shaping culture and values, designing and
leading learning organization, leadership and change
Suggested Readings:
1. Daft, Richard L., Leadership, Cengage Learning India Pvt. Ltd., New Delhi
2. Hughes, Richard L, Robert C., Ginnett and Gordon J, Curphy, Leadership – Enhancing the Lessons of
Experience, Tata McGraw Hill Co. Ltd, New Delhi
Instructions for External Examiner: The question paper shall be divided into two sections. Section „A‟ shall
comprise seven short answer type questions from the whole of the syllabus carrying two marks each, which
shall be compulsory. The answer to each question should not exceed 50 words normally. Section „B‟ shall
comprise 8 questions (2 questions from each unit). The students will be required to attempt four questions
selecting one question from each unit. All questions will carry equal marks.
Course Outcomes:
After completing the course successfully, the students would be able to:
1. Provide a strong foundation to the students on fundamentals of management;
2. Enrich their knowledge of functional areas of management and provide an understanding of various
management theories and their applications;
3. Various approaches to problem-solving & decision-making;
4. Will learn the control processes and their importance.
UNIT-I
Overview of management: Concept, nature, process, managerial levels, skills, functions and role of managers
UNIT-II
Planning: Nature and purpose of planning, planning process, types of plans, Management by Objectives (MBO),
Strategies - types of strategies, Decision making – types of decision, decision-making process, rational decision
making
UNIT-III
Organizing: Nature and purpose of organizing, organization structure, Departmentation, Span of control,
Centralization and Decentralization, Delegation of authority and responsibility
UNIT-IV
Controlling: Nature and scope of control, types of control, control process, control techniques – traditional and
modern, effective control system
Suggested Readings:
1. Management Theory and Practice by C. B Gupta (Sultan Chand and Sons)
2. Essentials of Management by Koontz and Wechrich (Tata McGraw-Hill)
3. Chandan. J. S. Management: Concepts and Strategies, (Vikas Publishing House), New Delhi
4. Robbins and Coulter, Management, Prentice Hall of India, New Delhi
5. Mohan, Krishna and Banerji, Meera, Developing Communication Skills, Macmillan India Ltd, New
Delhi
6. Blaoisi, Wendy, Curtis W Cook and Phillip L, Hunsaker, Management and Organisational Behaviour,
McGraw Hill
7. Mondy, R Wayne, Aruther Sharplin and Shane Premeaux, Management and Organizational Behaviour,
8. Allyn and Bacon, USA Mullins,Laurie,J. Managemenr and Organisational Behaviour, Pearson
Education, New Delhi
Instructions for External Examiner: The question paper shall be divided into two sections. Section „A‟ shall
comprise five short answer type questions from the whole of the syllabus carrying two marks each, which shall
be compulsory. The answer to each question should not exceed 50 words normally. Section „B‟ shall comprise 8
questions (2 questions from each unit). The students will be required to attempt four questions selecting one
question from each unit. All questions will carry equal marks.
UNIT -I
Introduction to marketing: Nature, scope, core concepts, tasks of marketing management, and corporate
orientation towards marketplace; marketing environment; and ethical issues in marketing
UNIT -II
Understanding consumer and business markets: Consumer buying decision process in consumer and business
markets; building customer value, satisfaction and loyalty; Market segmentation, targeting and positioning
approaches to deal with market competition; tools of product differentiation
UNIT -III
Product and pricing decisions: Product life cycle, product mix and product line decisions, new product
development process; branding, packaging and labelling decisions; determinants of price, pricing methods and
strategies
UNIT -IV
Promotion and distribution decisions: Promotion mix - Advertising and sales promotion; public relations;
personal selling; Channels of distribution: functions of intermediaries, channel design decisions, selecting
channel members, channel management; wholesaling and retailing
Recommended Readings:
1. Kotler Philip and Keller; Marketing Management, Pearson Education, New Delhi
2. Kotler, Philip, Kevin Keller, A. Koshy and M. Jha, Marketing Management in South Asian Perspective,
Pearson Education, New Delhi
3. Kerin, Hartley, Berkowtz and Rudelius, Marketing, TMH, New Delhi
4. Etzel, Michael J, Marketing: Concepts and Cases, TMH, New Delhi
5. Dhunna, Mukesh, Marketing Management – Text and Cases, Wisedom Publications, New Delhi
6. Capon, Noel and Singh Siddharth; Managing Marketing-An Applied Approach, Wiley Publications, New
Delhi
Instructions for External Examiner: The question paper shall be divided into two sections. Section „A‟ shall
comprise of five short answer type questions from t h e whole of the syllabus carrying two marks each, which
shall be compulsory. The answer to each question should not exceed 50 words normally. Section „B‟ shall
comprise 8 questions (2 questions from each unit). The students will be required to attempt four questions
selecting one question from each unit. All questions will carry equal marks.