Department of Commerce

Aligarh Muslim University, Aligarh

PRINCIPLES OF MANAGEMENT (Major Core)
BBA- First Semester

Credit – 04
Max. Marks -100
Sessional - 30 Marks
Examination - 70 Marks

Objective: This subject aims to develop the understanding of the basic principles of
management.

Unit-I Introduction: Concept, nature, process and significance of management;

Managerial levels, skills, functions and roles; Management vs
Administration; Coordination as essence of management.
Development of management thought: Classical, Neo-classical,
Behavioural, Systems and Contingency approaches.

Unit-II Planning: Nature, scope and objectives of planning; Types of plans;

Planning process; Business forecasting; MBO; Concept, types, process and
techniques of decision-making; Bounded Rationality.

Unit-III Organizing: Concept, nature, process and significance; Principles of an

organization; Span of Control; Types of an organization; Authority-
Responsibility; Delegation and Decentralization; Formal and Informal
Organization.

Unit-IV Motivation: Nature and Importance of motivation; Types of motivation;

Theories of motivation-Maslow, Herzberg, X, Y and Z;.
Leadership: Meaning and Importance; Traits of a leader; Leadership
Styles, Likert’s Systems of Management, Schmidt Model and Managerial
Grid.

Suggestive readings:
1. Stoner, Freeman and Gilbert Jr.; Management, Prentice Hall of India, New
Delhi, 2003.
2. Gupta, C.B.; Management Concepts and Practices, Sultan Chand and Sons,
New Delhi, 2003.
3. Koontz. O Donnel and Weirich-“Management”,Tata McGraw Hill Publishing
Company,New Delhi,2001.
4. R.K.Chopra-“Principles&Pracitices of Management”, Sun India Publication.
5. P.C.Tripathi and P.N.Reddy,” Principles&Pracitices of Management”,2nd
edition,Tata McGrawHill.

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 Department of Commerce
Aligarh Muslim University, Aligarh
BUSINESS ECONOMICS (Major Core)
BBA- First Semester

Credit – 02
Max. Marks -100
Sessional - 30 Marks
Examination - 70 Marks

Objective: The objective of this subject is to give understanding of the basic

concepts and issues in business economics.

Unit-I Introduction: Nature, Scope, Definitions of Business Economics,

Difference between Business Economics and Economics, Contribution and
Application of Business Economics to Business.

Micro and Macro Concepts: Micro vs. Macro Economics, Opportunity

Costs, Time Value of Money, Marginal Principle, Incremental Principle,
Market forces and Equilibrium, Risk, Return and Profits.

Unit-II Consumer Behaviour: Cardinal Utility Approach: Diminishing Marginal

Utility, Law of Equi-Marginal Utility; Ordinal Utility Approach: Indifference
Curves, Marginal Rate of Substitution, Budget Line and Consumer
Equilibrium.

Unit-III Demand Analysis: Theory of Demand, Law of Demand, Concept of

Measurement of Elasticity of Demand, Factors Affecting Elasticity of
Demand, Income Elasticity of Demand, Cross Elasticity of Demand,
Demand Forecasting: Need, Objectives and Methods.

Unit-IV Theory of Production: Meaning and Concept of Production, Factors of

Production and production function, Fixed and Variable Factors, Law of
Variable Proportion, Law of Returns to a Scale.
Cost Analysis & Price Output Decisions: Concept of Cost, Cost Function,
Short Run Cost, Long Run Cost, Explicit Cost and Implicit Cost, Pricing
Under Perfect Competition, Pricing Under Monopoly, Control of Monopoly,
Price Discrimination, Pricing Under Monopolistic Competition, Pricing
Under Oligopoly.

Suggestive readings:
1. Dwivedi, D.N.; Managerial Economics, Vikas Publishing House, 2003.
2. Chaturvedi, D.D. and S. L. Gupta; Business Economics, Brijwasi Publishers,
2003.
3. Mehta, P. L.; Managerial Economics, Sultan Chand & Sons., 2003.
4. Koutsoyiannis, A.; Modern Micro Economics, Macmillan Press Ltd., 2003.
5. Salvator, Dominick, Managerial Economics, McGraw-Hill Book Company

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 Department of Commerce
Aligarh Muslim University, Aligarh
Business Mathematics (Major Core)
B. B. A. (I-Semester)

Credit -02
Max. Marks- 100
Sessional -30 Marks
Examination -70 Marks

Objective: This course aims at equipping students with the basic understanding of
mathematics used in business decisions

Unit-I Elementary functions; Basic concept of limit; Differentiation;

Differentiation of explicit function and implicit functions; Higher
derivatives; Applications of higher derivatives: Maxima and Minima;
Marginal Analysis: Optimization of Cost function, Revenue function and
Profit function.

Unit-II Mathematics of finance; different types of interest; compounding and

discounting of a sum using different types of rates; Types of Annuities:
future and present values of annuities using different types of rates of
interest including the case of continuous compounding; valuation of
simple loans and debentures; sinking funds

Unit-III Liner Programming Problems: Formulation of Linear Programming

Problems: Graphical Method of solution: cases of unique, multiple or
infinite solutions, unbounded solution and redundant constraints;
solution of Liner Programming Problems using Simplex method up to
three variables including cases of mixed constraints, Transportation
Problem; Assignment problem

Unit- IV Ordinary differential equations of first order & first degree; solution of
differential equations by method of separation of variables; Linear
differential equations and their solutions; Homogeneous differential
equations; Applications in Business

Suggested Readings:
1. Khan, M. Shadab; A text Book of Business Mathematics: Viva Books Pvt. Ltd.,
New Delhi
2. Allen R.G.D.; Basic Mathematics: Macmillan, New Delhi
3. Dowling E.T.; Mathematics for Economics: Schaum Series, McGraw Hill,
London
4. Holden; Mathematics for Business & Economics: Macmillan India, New Delhi
5. Kapoor V.K.; Business mathematics: Sultan Chand & Son’s, New Delhi

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 Department of Commerce
Aligarh Muslim University, Aligarh
INTRODUCTION TO ACCOUNTING (Minor Core)
BBA- First Semester

Credit – 04
Max. Marks -100
Sessional - 30 Marks
Examination - 70 Marks

Objective: The primary objective of the course is to familiarize the students with
the basic accounting principles and techniques of preparing and presenting the
accounts for user of accounting information.

Unit-I Introduction: Need for Accounting, Development of Accounting,

Definition and Functions of Accounting, Limitation of Accounting, Book
Keeping and Accounting, Is Accounting Science or Art?, End User of
Accounting Information, Accounting and other Disciplines, Objectives of
Accounting, Accounting Equation.
Accounting Principles and Standards: Meaning of Accounting
Principles, Accounting Concepts, Accounting Conventions, Systems of
Book Keeping, Journal, Cash Book, Ledger, Posting, Trial Balance, Final
Accounts.
Unit-II Capital and Revenue: Classification of Income, Classification of
Expenditure, Classification of Receipts, Difference between Capital
Expenditure & Capitalized Expenditure, Revenue Recognition.
Unit-III Accounting Concept of Income: Concept of Income, Accounting
Concept’s and Income Measurement, Expired Cost & Income
Measurement, Relation Principle and Income Measurement, Accountants
and Economist’s Concept of Capital and Income.
Unit-IV Inventory Valuation: Meaning of Inventory, Objectives of Inventory
Valuation, Inventory Systems, Methods of Valuation of Inventories,
Accounting Standard 2(Revised): Valuation of Inventories.
Depreciation Provisions and Reserves: Concept of Deprecation, Causes
of Depreciation, Basic Features of Depreciation, Meaning of Depreciation
Accounting, Objectives of Providing Depreciation, Fixation of
Depreciation Amount, Method of Recording Depreciation, Methods of
Providing Depreciation, Depreciation Policy, AS-6(Revised) Depreciation
Accounting, Provisions and Reserves, Change of method of Depreciation
(by both current and retrospective effect).

Suggestive readings:
1. Monga, J.R. and Girish Ahuja; Financial Accounting, Eighteenth Edition, Mayoor
Paper Backs, 2003.
2. Bhattacharya, S.K. and J. Dearden; Accounting for Manager – Text and Cases, Third
Edition, Vikas Publishing House, 2003.
3. Maheshwari, S.N. and S.K. Maheshwari; Advanced Accountancy, Eighth Edition, Vol. I
& II, Vikas Publishing House, 2003.

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 Department of Commerce
Aligarh Muslim University, Aligarh
COMPUTER FUNDAMENTALS (Minor Core)
BBA– First Semester

Credit – 02
Max. Marks – 100
Sessional – 30 Marks
Examination – 70 Marks

Objective: The aim of the paper is to impart students with basic knowledge of
computer applications, and its related technologies.

Unit-I Basics of Computer: Data, and Information, Characteristics and

Limitations of Computers, Application of Computers in Various Business
Domains, Block Diagram of Computer, Function of Different Units of
Computer, Classification of Computers. Different Generation of Computer
Evolution (I To V).
Overview of Software: Software Definition, Software Types- System
Software (Operating System, Compiler and Interpreter, etc.); Application
Software (MS Office, DBMS, etc.); Computer Languages. Binary Number
System and its Conversion.
Unit–II Central Processing Unit (CPU) and Memory: Components of CPU,
Functions of Arithmetic Logic Unit (ALU), and Control Unit. Primary
Memory (RAM & ROM); Secondary Memory, Input and Output Devices.
Database Management System (DBMS): Concept of Database, and DBMS,
Advantages and Applications. Relational DBMS, Structured Query Language
(SQL).
Unit-III Data Communication and Networking: Networking Concepts, Types of
Network (LAN, MAN, And WAN); Communication Media; Mode of
Transmission (Simplex, Half Duplex, Full Duplex); Analog and Digital
Transmission; Synchronous and Asynchronous Transmission; Different
Network Topologies.
Overview of Internet & Its Services: Evolution of Internet and Its
Services, Intranet, TCP/IP Protocol Suite, Client Server Model, DNS,
LTE/4G/5G Networks.
Unit-IV Operating System Concepts: Introduction to Operating System (OS),
Functions of OS, Types of Operating Systems, Booting Procedure.
Introduction to Window, Android, Unix/Linux.
Microsoft Office: Word Processing; Formatting Objects-Tables, Images,
Etc.; Mail Merging. Power Point Presentation- Slide Formatting, Animation,
Transitions, etc.; Excel Spread Sheets- Formula & Functions, Sorting &
Filtering, Applications of Excel Sheets in Business.
Suggestive readings:
1. Leon and Leon; Introduction to information technology, Leon Tech World.
2. Microsoft Office-2000 Complete- BPB Publication
3. Sinha, Kr. Pradeep and Preeti Sinha; Foundation of computing, BPB Publication.
4. Jain, V.K; Computers and Beginners

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 Department of Commerce
Aligarh Muslim University, Aligarh
BUSINESS COMMUNICATION & PRESENTATION (Generic Elective)
BBA- First Semester

Credit – 04
Max. Marks -100
Sessional - 30 Marks
Examination - 70 Marks

Objective:
The importance of communication especially in business and management is well
known. This is an introductory course covering these issues.
Note: Practical exercises, games, etc. should be an integral part of this Course to
improve the communication skills of the students.

Unit-I Introduction to Communication: Meaning, Definitions of

Communication, Objectives of Communication, Process of
Communication, Importance of Communication. Principles of Good
Communication, Barriers to Communication, Overcoming Barriers. 7 Cs of
Effective communication, Audience Analysis, Principles of Effective
Communication.
Unit-II Methods and Types of Communication: Written Communication, Oral
Communication, Silent Communication – Body Language, Proximity,
Touch, Signs and Symbols, Paralinguistic –Advantages and Disadvantages
of Each. Self-Development and Communication: Development of Positive
Personal Attitudes; SWOT Analysis. The Art of Listening, Principles of
Good Listening, Barriers of Listening,
Unit-III Corporate Communication
Formal and Informal communication Networks, Grapevine, Modern
Forms of Communicating: Fax, E-mail, Video Conferencing. Business
Correspondence: Need, Functions, Component and Layout of Business
Letter, Drafting of Letters – Enquiry Letter, Placing Order, Complaints and
Follow-up Letters, Sales Letter, Circulars, Application for Employment
and Resume, Notices, Agenda, Memo, E-mail Etiquette.
Unit-IV Oral Presentation
Meaning, Nature, Scope, Principles of Effective Oral Communication,
Techniques of Effective Speech, Press Conference, Group Discussion,
Mock Interviews, Negotiation, Phone Etiquette, Grapevine. Presentations:
Individual Presentation, Group Presentation, Sales Presentation and
Training Presentation. Conducting Survey and Making Speeches to
Motivate.

Suggestive readings:
1. Monipally: Business Communication , Tata McGraw Hill
2. Ronald E. Dulek and John S. Fielder : Principles of Business Communication;
Macmillan
3. Madhukar : Business Communications; Vikas Publishing House
4. Rai & Rai: Business Communication, Himalaya Publishing

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