Bba New Syllabus
Bba New Syllabus
Course Objective:
The aim of the course is to orient the students in theories and practices of Management so as to apply the
acquired knowledge in actual business practices. This is a gateway to the real world of management and
decision-making.
Course Contents:
Module I: Introduction
Concept, Nature, Scope and Functions of Management, Levels of Management, Principles of Scientific
Management, Taylor’s, Weber’s & Fayol’s Contribution in management, Challenges for Managers in 21 st
Centaury
Planning objectives, Importance, limitation, Types and characteristics. planning process. Concept & Importance
of Decision Making, Techniques, forms & Process of Decision making.
Meaning, Objectives, Nature of organizing, Importance and Principles, Span of Control, Types of Organization,
Authority, Delegation of Authority, Responsibility & Accountability, Centralization Vs. Decentralization of
authority & responsibility.
Concept, Manpower planning, Recruitment & selection, Transfers and Promotions, Job Rotation, Concept of
Training & Management Development.
Module V: Directing
Concept & principles of directing, Co-ordination, Communication, Motivation and Types of Leadership
Meaning, Nature, Features, Principles and Process of Management Control, Techniques of Management control,
relationship between planning and controlling.
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BUSINESS ORGANISATION
Course Code: BBA 102 L:3, T:0, P:0 C:03
Course Objective:
The course aims to familiarize the students with the forms of business organisation and contemporary issues.
Course Contents:
Business – concept, nature and spectrum of business activities, business system, business environment
interface, business objectives. Distinction among business, Commerce and trade, business etics, social
responsibility of business.
Forms of business organisation: sole proprietorship, Partnership firm, joint stock Company, One Person
Company, Co-operative society, Limited Liability Partnership, Multination Corporations.
Business Combination: merger, acquisition & takeover, objectives and need of business combination.
(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.
(c) Marketing – marketing and consumer Behavior, product planning and development, pricing decisions,
channel and promotional decisions; network marketing, franchising, e-commerce and m-commerce.
Emerging Issues and challenges; Innovation in organisational design; Workforce diversity franchising,
outsourcing and E-commerce; Government and business interface; digitalization and technological innovations.
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ACCOUNTING AND FINANCIAL ANALYSIS
Course Code: BBA 103 L:3, T:0, P:0 C:03
Course Objective:
This course aims to acquaint students with foundation of financial accountancy and its application in business. It
also aims to familiarize students with regulatory framework of accounting in India and analyse the financial
statements to taking important decisions.
Course Contents:
Meaning, objectives and functions of Accounting; Basic Accounting terms; users of accounting information;
limitations of Accounting; Introduction of Indian GAAP; Accounting Principles (Accounting Assumptions,
Accounting Concepts and Conventions), Accounting Standards- AS, Ind A.S., IFRS /IAS, Role of executive and
regulatory bodies: ICAI, A.S.B., M.C.A. etc. need and importance of implementation of accounting standards in
India.
Double entry system of accounting: Types of Accounts, Rules of Debit and Credit; accounting process: Recording
Transactions in Journal; Preparation of Ledger Accounts, Preparation of Trial Balance, Subsidiary Books of
accounts.
Preparation of Financial statements: Preparation of Trading and Profit & Loss Account; Preparation of Balance
Sheet. Final Accounts with adjustments.
Ratio analysis: Profitability ratios, Liquidity ratios, Activity ratios, Solvency ratios, Practical implication of ratio
analysis in banking companies. Measuring profitability performance using ratio analysis.
Module V: Analysis of financial statement: Ratio analysis: Comparative study and trend analysis
Common size statement, Comparative balance sheet, Trend analysis in financial statements, Comparative study
of financial statements of manufacturing sector, Comparative study of financial statements of Banking
organisations
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BUSINESS LAW
Course Code: BBA 104 L:3, T:0, P:0 C:03
Course Objective:
The objective of the course is to acquaint the students with the fundamentals of business related laws, which
have a pivotal role over smooth conduct of business.
Course Contents:
Nature and kinds of Contracts, Concepts related to offer, Acceptance and Consideration, Principles Governing
Capacity of Parties and Free Consent, Legality of Objects, Performance and Discharge of Contract, Breach of
Contract and its Remedies, Basic Elements of Law Relating to Agency, Guarantee and Pledge.
Sale and Agreement to Sell, Hire Purchase – Pledge – Mortgage –Hypothecation Lease. Goods – Different types
of Goods, Passing of Property in Goods, Conditions and Warranties, Doctrine of Caveat emptor, Rights of an
unpaid Seller.
Meaning of Negotiability and Definition of Negotiable Instruments, Features, Cheques, Bill of Exchange and
Promissory Note, Holder in Due Course, Crossing of Cheques, Endorsement and Dishonour of Cheques.
Meaning and types of companies, Formation of a company, Memorandum and Articles of Association,
Prospectus and Issue of Shares, Share Capital and Shareholders.
Need for Consumer Protection – Meaning of Consumer – Different Redressal Forums for Consumers, Rights of
Consumers, Unfair Trade Practices, and Procedure for Filing Complaints.
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BUSINESS MATHEMATICS
Course Code: BBA 105 L:3, T:1, P:0 C:04
Course Objective
The objective of this course is to familiarize students with the applications of Mathematics and Statistical
techniques in business decision making.
Course Contents
Introduction, definition, set operation, fundamental laws of set operation, set construction. Cartesian product
(Numerical) Functions and their application – definition, construction of function, linear and quadratic functions.
Differentiation of linear function (An)- maxima & Minima of functions, application of functions
Definition and types; Algebra of matrices; Applications of matrix operations to simple business and economic
problems; Calculation of values of determinants up to third order; Finding inverse of a matrix through
determinant method; Solution of system of linear equations up to three variables.
Arithmetic, geometric, Annuity, Investment compounded continuously. Matrices – Operations & Matrix, Inverse
of square matrix, Data Analysis. Measurement, Data reduction, Measures of dispersion, sampling.
Marginal analysis & duality, elementary linear programming, extensions elementary transportation problems.
Profanity, Permutations, combinations, conditional probability, Discrete random variables, application of
probability, correlation coefficient & regression.
Simple and Compound interest (including continuous compounding); Rates of interest- nominal and effective
and their inter- relationships; Compounding and discounting of a sum using different types of rates.
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MICRO ECONOMICS
Course Code: BBA106 L3, T:0, P:0 C:03
Course Objective:
The purpose of this course is to apply micro economic concepts and techniques in evaluating business decision
taken by firms. The emphasis is on explaining how the tools of standard price theory can be employed to
formulate a decision problem, evaluate alternative courses of action and finally choose among alternatives.
Course Contents:
Nature and scope of economics, Demand Analysis: law of demand, type of demand, Determinants of demand,
Movement and shift in demand. Elasticity of demand: concept, type (price elasticity, Income elasticity & cross
elasticity), Measurement of elasticity of demand, determining factors. Application of the concept of elasticity of
demand in business decision making, Measurements of price elasticity of demand
Consumer Behaviour: Definition , Nature and scope , Diminishing Marginal utility theory and equi-marginal
utility theory, Indifference curve theory for consumer equilibrium. Consumer’s surplus
Production function: Law of variable proportions and law of return to scale, Concept of Isoquants, Cost
Concepts: Types. Short run and long run cost curve. Supply: law of supply, determinants of supply, elasticity of
supply.
Perfect competition: Characteristics, Price and Output decisions in short run and long run; Monopoly Market:
Features. Price and Output decisions in short run and long run, Price discrimination, Market efficiency analysis in
perfect competition and monopoly; Monopolistic competition: Features, Price and Output decisions in short run
and long run; Features of oligopoly, kinds of oligopoly, price rigidity under oligopoly.
Labor market: Demand and supply of labor, wage determination; Capital market: Interest rates and investment
decisions; Rent and land: Theories of rent and land use; Profit: Concepts and theories of profit determination
Income distribution: Concepts of equity and efficiency; Role of trade unions and collective bargaining in wage
determination
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OFFICE AUTOAMATION TOOLS
Course Code: BBA107 L2, T:0, P:2 C:03
Course Objective:
This course provides a thorough introduction to Microsoft Office applications, focusing on essential and
advanced features of MS-Word, MS-Excel, and MS-PowerPoint. Students will learn to use these tools effectively
for various office tasks, from basic document creation to advanced data analysis and presentation design.
Course Contents:
Introduction to MS-Office: Overview of Office Suite and Interface; Basic Operations: Creating, Saving, Opening
Files, Customizing the Environment
MS-Word: Basic Document Creation and Formatting; Styles, Themes, and Layout Management
Inserting and Formatting Elements: Tables, Images; Saving and Printing Options
Advanced Formatting: Custom Styles, Themes, Headers, and Footers; Long Document Tools: TOC, Indexes,
Footnotes
Automation and Collaboration: Mail Merge and Templates; Track Changes, Comments, and Document Sharing.
Introduction to MS-Excel: Overview: Workbook, Worksheets, Cells; Basic Operations: Data Entry, Formatting,
Formulas; Data Management: Sorting, Filtering
Core Features: Formulas and Functions: SUM, IF, VLOOKUP; Data Formatting and Basic Charts
Advanced Data Analysis: Complex Formulas: INDEX, MATCH, Nested Functions; What-If Analysis: Goal Seek, Data
Tables;
Advanced Visualization: Custom Charts, Sparklines, Power Query; Introduction to Power Pivot
Introduction to MS-PowerPoint: Overview of Slides, Layouts, and Themes; Basic Presentation Creation and
Formatting; Slide Design: Templates and Layouts
Advanced Features: Interactive Presentations: Hyperlinks, Action Buttons; Advanced Animations and
Multimedia.
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ENVIRONMENTAL STUDIES
Course Code: BBA 108 L: 2, T:0, P:0 C: 02
Course Objective:
At present a great number of environment issues, have grown in size and complexity day by day, threatening the
survival of mankind on earth. A study of environmental studies is quite essential in all types of environmental
sciences, environmental engineering and industrial management. The objective of environmental studies is to
enlighten the masses about the importance of the protection and conservation of our environment and control of
human activities which has an adverse effect on the environment.
Course Contents:
Natural resources and associated problems, Forest resources: Use and over-exploitation, deforestation. Water
resources: Use and over-utilization of surface and ground water, floods, drought, conflicts over water. Mineral
resources: Use and exploitation, environmental effects of extracting and using mineral resources. Food
resources: World food problems, changes caused by agriculture and overgrazing, effects of modern agriculture,
fertilizer-pesticide problems. Energy resources: Growing energy needs, renewable and non-renewable energy
sources, use of alternate energy sources, Land resources: Land as a resource, land degradation, man induced
landslides, soil erosion and desertification.
Concept of an ecosystem, Structure and function of an ecosystem, Producers, consumers and decomposers,
Energy flow in the ecosystem, Ecological succession, Food chains, food webs and ecological pyramids
Introduction – Definition: genetic, species and ecosystem diversity, Biogeographically classification of India,
Value of biodiversity: consumptive use, productive use, social, ethical aesthetic and option values, Biodiversity at
global, national and local levels.
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c. Soil pollution
d. Marine pollution
e. Noise pollution
f. Thermal pollution
g. Nuclear pollution
Solid waste management: Causes, effects and control measures of urban and industrial wastes. Role of an
individual in prevention of pollution. Pollution case studies. Disaster management: floods, earthquake, cyclone
and landslides.
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BUSINESS COMMUNICATION
Course Code: BBA 201 L:2, T:0, P:0 C:02
Course Objective:
To identify various communication skills involved in the business organization. Also to develop business
communication skills among the students.
Course Contents:
Module I:
Module II:
Essentials of effective business letter writing; preparing enquiries and replies; business letters relating to orders,
credit, collection of receivables and complaints; sales letters drafting; direct mail advertising; correspondence
with public authorities and other agencies.
Module III:
Preparing office communication including circulars, memos and office orders; form message; designing
application and interview letters; letters relating to appointment information, promotion and retrenchment:
press notes and letters to the editor; writing business reports. Group discussions, meetings, and interviews:
Roles, responsibilities, and dynamics
Module IV:
Forms of oral communication; speech preparation and delivery; business meetings and conferences;
presentational speaking; audio-visual presentation; telephonic business communication; teleconferencing;
business communication through fax, email, voice-mail, multimedia and teleconferencing.
Module V:
Strategies for effective communication skill; Importance of ethical communication in business; Importance of
communication in global business settings.
Case studies showcasing recent trends in communication and their impact on business success
Practical activities: Role-playing, group discussions, and using digital communication tools in business scenarios.
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ADVANCE FINANCIAL ACCOUNTING SOFTWARE
Course Code: BBA 202 L:1, T:0, P:2 C:02
Course Objective:
To familiarize the students practical skills in computerized accounting. It covers the use of software like Tally ERP
9/Tally Prime for managing financial transactions and generating reports, along with the application of MS Excel
for financial analysis. The course prepares students to handle accounting tasks efficiently in modern business
environments.
Course Contents:
Overview: Basics of accounting and its transition to computerized systems. Understanding the structure of CAS;
Features and advantages of computerized accounting. Role and importance of accounting software in business.
Introduction to common financial accounting software.
Introduction to Tally ERP 9 / Tally Prime: Overview of Tally’s features and benefits in accounting; Role of Tally in
modern accounting systems and businesses.
Installation and configuration of Tally; step-by-step of installing Tally; Company Creation and Setup: Creating a
new company in Tally: Setting up company details like fiscal year, currency, tax rates, and GST; Defining security
levels and user roles;
Understanding Vouchers in Tally: Types of vouchers: Sales, purchase, payment, receipt, journal, contra, and
credit notes;
Recording Day-to-Day Financial Transactions: Creating, modifying, and organizing ledgers and groups for
accounts; Entering transactions using different types of vouchers (sales, purchases, payments, etc.); Configuring
and managing multiple voucher entries. Introduction to shortcut keys and speeding up the entry process;
Unit 4: Financial Reporting and analysis Using Tally
Generating Financial Reports; Balance sheet, profit and loss account, and cash flow statements; Customizing
reports based on time periods and filters; Creating and analyzing ratio reports for financial performance
evaluation.
Preparation of Financial statements using Excel: Preparation of Income Statement and Balance-sheet on M.S.
Excel; Trend analysis and forecasting in financial statements on Excel-sheet.
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ORGANISATIONAL BEHAVIOUR
Course Code: BBA 203 L:3, T:0, P:0 C:03
Course Objective:
To familiarize the students with the basic concepts of individual behaviour and organizational behaviour To
enable the students to catch an idea about inter-personal and group behaviour To acquire knowledge regarding
the organizational change and organizational development.
Course Contents:
Meaning-Features- Nature and Scope of OB, Challenges & Opportunities for OB, Organizational Goals, models of
OB, Impact of Global & Cultural diversity on OB.
Motivation- Concept, Theories-Maslow‘s, Hertzberg’s and McGreger’s, X and Y theories); Financial and Non
Financial Motivation. Leadership- Types—Theories, Modern Approach to Leadership—Leadership Styles.
Meaning, Types of Stress— Causes of Stress Consequences of Work Stress- Conflict, Types of Conflicts—Levels of
Conflict, Conflict Resolution-Organisational Development—Meaning, Need, Benefits and Limitations .
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FINANCIAL ACCOUNTING
Course Code: BBA204 L:3, T:0, P:0 C:03
Course Objective:
The students will be given a detailed grounding on recording of transactions, preparation of final accounting
statements. Students will Familiar with accounting practices for special categories of business organization.
Course Contents:
Module I:
Understanding the meaning, nature, functions and branches of accounting. Generally Accepted Accounting
Principles. Concepts & Convention, Accounting Standards & IFRS
Module II:
Royalty Accounts: Concepts of Royalty accounts, General Terminology used for preparation of Royalty
Accounts. Accounting treatments for Royalty.
Investment Accounts: Concept of Investment. General accounting treatment for Investments.
Module III:
Partnership accounts: Basic Concepts, features of partnership, Partnership deed, Provisions of the Indian
partnership Act-1932 in case of absence of partnership deed; Fixed V/s Fluctuating Capital accounts.
Preparation of Profit and loss Appropriation account.
Valuation of Goodwill: Average profit method, super-profit method and capitalization method.
Change in the profit sharing Ratio: Computation of Sacrificing and gaining ratios.
Accounting treatment for Admission of Partner(s), Retirement or Death of partner(s), Dissolution of
partnership Firm.
Module IV:
Branch accounts: concepts of branch accounts, Dependent v/s independent branch, debtors system, stock &
Debtors system, preparation of Final accounts i.e Profit and loss account and balance sheet.
Departmental accounts: Concept and need of departmental accounts, Preparation of Departmental account.
Module V:
Hire purchase and installment system, : Introduction and Concept of Hire Purchase system; Accounting
treatment for hire purchase and installment payment system.
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MACRO ECONOMICS
Course Code: BBA205 L:3, T:1, P:0 C:04
Course Objective:
The objective of this course is to provide students with a comprehensive understanding of the functioning of the
overall economy. It covers key macroeconomic concepts such as national income, inflation, unemployment,
monetary and fiscal policies, and international trade. Students will develop the ability to analyze economic issues
and apply macroeconomic theories to real-world situations.
Course Contents:
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BUSINESS STATISTICS
Course Code: BBA206 L:3, T:1, P:0 C:04
Course Objective:
The objective of this course is to familiarize the students with various statistical tools which can help them in
analysis and interpretation of business data. This course will provide students with hands-on experience to
promote the use of statistical thinking and techniques to apply them to make educated decisions whenever there
is variation in business data. Therefore, it is a course in statistical thinking via a data-oriented approach.
Course Contents:
Definitions, Functions of Statistics, Statistics and Computers, Limitation of Statistics, Application of Statistics,
Frequency Distribution, Primary and Secondary Data, Methods of Data Collection
Measures of Central Tendency: Mean, Median, Mode. Measures of Dispersion-Range, Quartile Deviation, Mean
Deviation, Standard Deviation, Coefficient of Variation, Skewness-Karl-Pearson’s Coefficient of Skewness,
Bowley’s Coefficient of Skewness, Kurtosis.
Meaning and Significance, Components of Time Series, Trend Measurement, Moving Average Method, Least
Square Method (Fitting of Straight Line Only),
Sampling: Meaning & Techniques
Hypothesis Testing: Meaning, Types, Type- I error, Type-II error, Significance level.
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HUMAN VALUES & PROFESSIONAL ETHICS
Course Code: BBA207 L:2, T:0, P:0 C:02
Course Objective:
This course aims to instill core human values and ethical principles in students, emphasizing their significance in
personal and professional life. It fosters ethical decision-making, integrity, and professionalism while addressing
ethical challenges in various professions. The course prepares students to navigate moral dilemmas and
promotes socially responsible and ethical behavior in a globalized context
Course Contents:
Definition and importance of human values; Types of values: Personal, social, cultural, and universal
values
Core human values: Integrity, honesty, respect, empathy, and compassion; Ethics and values in
individual and professional life; Role of family, society, and educational institutions in inculcating values;
Importance of values in sustainable development
Definition of ethics and its relevance in the workplace; Professional ethics: Principles and codes of
conduct in various professions; Ethical decision-making: Moral dilemmas and their resolution
Accountability, transparency, and fairness in professional practice
Ethical leadership: Characteristics and importance; Corporate social responsibility (CSR) and ethical
corporate behavior
Conflict of interest in professional settings; Workplace ethics: Harassment, discrimination, and equality
Intellectual property rights, copyright, and plagiarism’ Ethical issues in technology and innovation:
Privacy, data security, and AI ethics
Environmental ethics: Sustainable practices and environmental stewardship in professional roles
Ethics in finance, healthcare, engineering, and other professions
Role of competence and integrity in professional success; Building trust and credibility in professional
relationships
Importance of work-life balance and mental well-being; Dealing with professional pressure and
unethical practices; Continuous learning and skill development in professional ethics
Case studies: Examples of ethical and unethical professional conduct
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Module 5: Values and Ethics in Global Context
Globalization and its impact on ethics and values; Universal principles of human dignity and rights
Ethical challenges in a multicultural and globalized work environment; Role of international
organizations in promoting ethics and human values (UN, UNESCO, etc.)
Ethical implications of global issues: Climate change, poverty, inequality, and human rights
Global ethical leadership and cross-cultural ethics
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