DIRECTORATE OF

DISTANCE EDUCATION
GURU JAMBHESHWAR UNIVERSITY
OF SCIENCE AND TECNOLOGY, HISAR

SCHEME OFEXAMINATION & SYLLABI OF

BACHELOR OF BUSINESSADMINISTRATION (BBA)
THROUGH DISTANCE EDUCATION

The Bachelor of Business Administration (BBA) Programme through Distance

Education will be 3 years duration, with annual system of examination. The unique feature
of the programme is 6 to 8 weeks compulsory in-company training for each student after
the completion of second year with the provision of its evaluation in the Third Year.

BBA-Ist Year
No. of Course Nomenclature of the Course Marks Duration
of the
exam.
BBA 101 Foundations in Management and 100 3 hours
Organisational Behaviour
BBA 102 Business Environment 100 3 hours
BBA 103 Business Economics 100 3 hours
BBA 104 Financial Accounting-I 100 3 hours
BBA 105 Business Mathematics 100 3 hours
BBA 106 English Language 100 3 hours
BBA 107 Computer Awareness 100 3 hours

BBA-IInd Year
BBA 201 Business Laws 100 3 hours
BBA 202 Business Statistics 100 3 hours
BBA 203 Marketing Management 100 3 hours
BBA 204 Financial Accounting-II 100 3 hours
BBA 205 Financial Management 100 3 hours
BBA 206 Business Communication 100 3 hours
BBA 207 System Analysis and Design 100 3 hours

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BBA-3rd Year
BBA 301 Entrepreneurship Development 100 3 hours
BBA 302 Human Resource Management 100 3 hours
BBA 303 Production Management 100 3 hours
BBA 304 Cost and Managerial Accounting 100 3 hours
BBA 305 Sales Management 100 3 hours
BBA 306 Income Tax Law and Practice 100 3 hours
BBA 307 In-Company Training (6 to 8 weeks) 100 3 hours
and its reports to be submitted before
31st march

BBA-101 Foundations in Management and Organisational Behaviour

Max. Marks : 100

Duration : 3 hrs

Course Contents :

Management : Concept, Nature, Scope and Functions of Management; Levels of

Management; Evolution and foundations of Management Theories-Classical and Neo-
Classical Theories; Systems Approach to organisation,Modern Organisation Theory.

Management Planning Process - Planning objective and characterstics. The concept

of policy, procedure and forecasting.

Organisation : Meaning, Importance and Principles, Departmentation, Types of

Organisation, Types of Authority, Delegation of Authority.

Staffing - Meaning, Job Analysis, Manpower Planning, Recruitment, Transfers and

Promotions.

Direction & Control : Motivation; Communication; Directing and Management

Control; Decision-Making, Management by Objectives; Leadership.

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Understanding Organisational Behaviour : The concept, nature and significance
of organisational behaviour, Factors effecting organisational behaviour.

Personality and theories of Perception, Learning and Behaviour reinforcement,

Classical conditioning theory of Learning.

Interpersonal Behaviour : Interpersoanl Dimensions of Behaviour, Transactional

Analysis; Implications of TA.

Note : There will be ten qeustions in the paper and the candidate will be requied to
attempt any five questions.

Suggested Readings :
1. Management Principles : Tripathi & Reddy
2. Principles of Management : Terry& Franklin
3. Essentials to Management : Koontz O’Donnel.
4. Management : Stoner, Freeman and Gilbert
5. Principles & Practice of Management : L.M. Prasad
6. Organisational Behaviour : K. Ashwathappa
7. Organisational Behaviour : L.M. Prasad
8. Organisational Behaviour : Fred Luthans
9. Human Behaviour at Work : Keith Davis

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 BBA-102 Business Environment

Max. Marks : 100

Duration : 3 hrs
Course Contents :

Introduction to Business : Nature, Characterstics and Scope, Industry, Commerce,

Trade and Aids to Trade, FunctionalAreas of Business; Forms of Business Organisation-
Sole Proprietorship, Partnership Firm, Joint Hindu Family, Joint Stock Company and
Co-operatives.

Internal Trade : Functions of Wholesalers and Functions of Retailers.

Foreign Trade : Benefits, Problems and Prospects; General procedure for Exporting.
Import Trade : Types of Importers, Import Trade Procedure, Types of Price Quotations,
Main Documents used in Import and Export Trade, Export Promotion Institutions.

Banking : Banking system in India, Procedure of Opening a Bank Account, Types of

Accounts, Types of Banks, Negotiable Instruments and their types.

Transport : Introduction of transportation system in India. Modes of transportation,

their merits and demerits.

Storange and Warehousing need, functions and types.

Insurance : Meaning, Types of Insurance Contract, Principles of Insurance.

Basic Concepts of India Business Environment : Internal and External Environment,

Social responsibility of business.

Economic Environment : Basic features of India Economy, Economic Planning, needs

and objectives. The Indian Finacial Systems.

Industrial Environment : Industrial Policy and Licensing, Industrial Develoment

Strategy under Indian Planing.

Regulatory and Political Environment : Indian Governance-Consitutional Highlights,

Regulatory Role of the Government.

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Note : There will be ten questions in the paper and the candidates will be requried to
attempt any five questions.

Suggested Reading :

1. Business Organisation : Ghosh B.B.

2. Modern Business Organisation and Management : Sherlekar & Sherlekar
3. Business Organisation and Management : Singh B.P.
4. Business Environment : Cherunilum, F.
5. Business and Government : Ashwathapa A.K.
6. Indian Economy : Puri and Mishra
7. Insurance Fundamentals, Environment : Bodla, B.S., K.P. Singh and
and procedures M.C. Garg

BBA - 103 Business Economics

Course Contents

Meaning Nature, Scope and Significance of Business economics.

Consumer behaviour : Utility approach, brief foutline of law of diminishing marginal

utility and law of equi-marginal utility, Indifference curve approach, Consumer’s
equiliorium income, price and substitution effects. Revealed Preference theory, Law
of demand, Elasticity of demands and its measurement, Methods of Demand forecasting.

Concepts of Production function, Break-even analysis and profit forecasting in short

run, Law of variable proportion, concept of cost and revenue, short run and long run
cost curves,concept of total, average and marginal revenue, relationship between average
revenue marginal revenue and elasticity of demand.

Price determination under Perfect competition, Oligopoly, Duopoly, Monopoly and

Monopolistic competition, Price discrimination.

Investment Decisions; Capital Formation; Public Investment Decision, Risk and Uncertainity.

Welfare Economics General Equatation; UtilityAnalysis; Consumer Surplus; Procedure

Surplus; Parite Optimality.

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Note : There will be ten questions in the paper and the candidates will be requried to
attempt any five questions.

Suggested Readings :

1. A course in Business Economics - D.M. Mithani

2. Managerial Economics - Verma
3. Managerial Economics - Dean Joel
4. Advanced Economics theory - H.L. Ahuja
5. Economics Analysis - M.L. Seth
6. Micro Economics - T.R. Jain
7. Macro Economics - T.R. Jain
8. Economics Analysis - M.L. Jhingan
9. Economics - Paul Samuelson
10. Positive Economics - R.G. Lipse

BBA-104 Financial Accounting -1

Course Contents

Accounting- Meaning, nature, functinos and usefulness. Types of accounting, accounting

equation, generally accepted accounting principles, concepts and conventions.

Recording of transactions -Voucher system, Accounting Process, Journal, ledger,

Subsidiary Books and Trial Balance.

Final Accounts : Preparation of Profit & Loss account & Balance Sheet.

Rectification of errors, Accounting of negotaible instruments, Reconciliation of Bank

Accounts.

Accounting for depriciation, significance and methods. Inventory valuation methods

and choise of methods. Single Entry System, Accounting for non-profit making
organisations.

Note : There will be ten questions in the paper and the candidates will be requried to
attempt any five questions.

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Suggested Readings :

1. Introduction to accounting - T.S. Grewal

S Chand & Co. New Delhi
2. Advanced accountancy - Shukla & Grewal
S Chand & Co. New Delhi
3. Advanced accountancy Volume (I) - R.L. Gupta & M. Radhawami
Sultan Chand & Co. New Delhi
4. Financial Accounting-Volume (I) - B.D. Aggarwal
Pitamber Publishing Co. New Delhi
5. Advanced Accountancy Vol. I & I & II - S.N. Maheshwari

BBA - 105 Business Mathematics

Course Contents

Introduction to Business Mathematics, Scope and Importance; Concept of Profit and

Loss; Simple and Compound Interest; Present Value; Annuities; Yeilds on Shares and
Bonds (Elementary Concept Only).

Surds and Indices, Logarithm; Lineror Quadratic and Simultaneous Equations,

Inequalities with Graph, Arithmatic & Geomatric Progression.

Concept of functions, Limits and Continuty, Differentiation, Integration, Maxima and

Minima (Elementary Concepts only)

Introduction to Set Theory; Concepts of determinants and Matrices; Solution of

Simultaneous Equations.

Measures of Central Tendency and Dispersion (Mean, Medium, Mode, Standard

Deviation); Elementary Concepts of Probability.

Note : There will be ten questions in the paper and the candidates will be requried to
attempt any five questions.

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Suggested Readings :

1. Business Mathematics - Sancheti & Kapoor

2. Statistical Methods - S.P. Gupta
3. Mathematics for Management - M. Raghavachari
4. Differential & Integral Calculus - N. Piskunov
5. Introductory Mathematics for - K. Holden & A.W. Pearson
Economics & Business
6. Practical Business Mathematics - Surarijan Saha
& Statistics

BBA - 106 English Language

Max. Marks :100

Duration : 3 hrs
Course Objective

The course in General English aims to develop Ist year University students
comprehension and writing skills through guided and functional of a set of structure
prose lessons comprising text languages work in compression, grammer usage and
English composition.

COURSE CONTENTS

Practical Grammer

1) Concord
2) Forms of Verbs
3) Idiomatic use of prepositions and conjuctions
4) Structural use of infinitive, gerunds and participles; Narration of Voices
5) Common errors in English
6) Punctuation and capitalisation
Usage and vocublary-building Antonum & Synonym, Idioms & Phrases
Comprehension & precie-writing
Essay & Business Letter Writing

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 BBA-107 Computer Awareness

Max. Marks :100

Duration :3hrs

Course Contents

Introduction to Computers : History, need and evolution, classification of computers,

Limitations of Computers, Uses of computers in business and society.

Components of computers system, Peripheral devices, Introduction to Computer

Software, Algorithms and Flow Charts, Number Systems.

Introduction of DOS and Windows, basic commands, creating, editing, formating copy,
mail, merge, etc.

Introduction to spreadsheet packages, building a complexx spreadsheet, application,

conditional calculation and plotting groups.

Introduction to Data-base Management System, Computer Viruses, Computer

Communications.

Note : There will be ten questions in the paper and candidates will be requried to
attempt any five questions.

Suggested Reading :

1. Rapidex of Computer - Pustak Mahal

2. Computer Foundamentals - Raja Raman
3. Computer and Common Sense - Hwit & Shally

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 BBA - 201 Business Laws

Max. Marks : 100

Duration : 3 hrs

Course Objectives

The objective of the course is to acquaint the students with the basis fundamentals of
business related laws which have significant bearing on business organisation.

COURSE CONTENTS

Companies Act, 1965 : Meaning, definition and characteristics of Company; types of

companies and features of various types of companies; incorporation of companies;
Memorandum and Articles of Association; Prospectus and Commencement of business,
Allotment of share and debentures; transfer and transmission of shares; share warrant
and share certificate. Membership of Companies; borrowing powers; managerial
remneration; winding-up of companies.
Contract Act, 1872 : Essentials of valid contract; offer and acceptance; consideration;
capacity to contract; free consent, dischareg of contract; breach of contract; remedy
of breach of contract.
Sales of Goods Act 1930 : Formation of Contract of Sales; Capacity to buy and sell;
Bail agreement; conditions and warranties; Rule of Caveat Emptor; Rights of unpaid
seller.
Note : There will be ten questions in the paper and the candidate will be requried to
attempt any five questions.
Suggested Readings :
1. N.D. Kapoor : “Mercantile Law”
2. Maheshwari and Maheshwari : “Business law”
3. M.C. Kuchal : “Company Law”
4. Dinkar pagare : “Merchantile Law”
5. M.C. Shukla : “Mercantile Law”

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 BBA - 202 Business Statisticws
Max. Marks : 100
Duration : 3 hrs

OBJECTIVES : The objective of this course is to familiarise the students with various
statiscal tools which can help them in analysis and interepretation of business data.

COURSE CONTENTS

Introduction to Statistics : Definition, Functions, Statistics and Computers,

Limitations of Statistics.

Measures of Central Tendency - Arithmetic Mean, Median, Mode, Geometric and

Harmonic Mean, Measures of Dispersion-Range, Quartile Deviation, Mean Deviation
and Standard Deviation, Skewness, Kurtosis.

Correlation Analysis, Simple Correlation between two variables (Grouped and

Ungrouped data), Karl Pearon’s Cofficient of Correlation, Rank Correlation.

Concept of Regression, Regression lines, Difference between Correlation and

Regression.

Index Numbers : Uses & Problems in construcing Index Number, Methods, Fixed and
Chain based Method, Limitations.

Time Series Analysis-Meaning and Significance, Components of Time Series, Trend

Measurement, Moving Avg. Method, Least square Method (fitting straight line only).

Probability Theory : Concept, Probability Rules - Addition and Multiplication

Theorem; Bionomial, Poisson and Normal distributions and their applications.

Sampling : Introduction, Purpose and methods of Sampling Merits and Limitations of

Sampling.

Note : There will be ten questions in the paper and the candidate will be required to
attempt any five questions.

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SUGGESTED READING :

1. Stockton and Clark Introduction to Business and Economic Statistics

2. Gupta, S.P. Statistical Methods
3. Hooda, R.P. Statistics for Business & Economics
4. Kapoor, Sanchati Business Statistics
5. Kothari C.R. Reasearch Methodology

BBA - 203 Marketing Management

Max. Marks :100

Duration :3 hrs
COURSE OBJECTIVES

The objective of this course is to help the students to understand the conceptual
framework of marketing management. It also intends to expose the students to be various
types of decisions the marketing managers in India are requried to take under varoius
environmental constraints.

Course Contents

The concept, nature, scope and importance of marketing; Marketing management and
its evolution; Marketing enviroment; Marketing segmentation; Buyer behaviour;
Consumer decision-making process.
Product Decision : Concept of product, Classification of products, New product
development, product positioning, product line and product mix. Branding packaging
and labeling.
Princing Decisions : Factors affecting price determination Price Policies and
Strategies.
Distribution Channels and Physical Distribution Decisions : Nature and functions
of distribution channels. Channel management decisions : Retailing and Wholeasaling.
Promotion Decisions : Promotion mix, advertising, personal selling.
Marketing organisation and control.
Export Marketing - Various decisions involved in the process

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Note : There will be ten questions in the paper and the candidate will be requried to
attempt any five questions.

SUGGESTED READINGS

1. Kotler, Philip Marketing management

2. Stanton, William J. Fundamentals of Marketing
3. Me Carthy, E.jenome and Basic Marketing: Managerial Approach William D.
Perreault Jr.Richard irwin, Home
wood Ile.
4. Coundiff Still Fundamentals of Modern Marketing
5. Mentzar, John T. and Marketing Today, Harcourt, Braco, David J. Schwatz

BBA-204 Financial Accounting-II

Max.Marks : 100
Duration : 3 hrs

OBJECTIVES : The objective of this course is to help the students to understand the
accounting frame work in various forms of business organisation and of special cases
in accounting.

COURSE CONTENTS

Special cases in accounting : Consignment, accounts, Joint Ventures accounting,

Branch accounts, Royalty accounts.

Accounting for Partnership : Basic Concepts and Computations, admissions, retirement

and death of a partner, amalgamation of partnership firms, dissolution of partnership.

Company Accounts : Accounting for Shares and Share Capital and Debentures,
Preparation of final accounts of a company, Amalgamation, Amalgamation, absorption,
and reconstruction of companies.

Co-operative Accounting.

Note : There will be ten questions in the paper and the candidate will be required to
attmept any five questions.

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SUGGESTED READINGS

1. R.L. Gupta : “Advanced Accountancy”

2. S.N. Maheshwari : “Advanced Accountancy”
3. Tulsian : “Financial Accounting”
4. Shukla and Grewal : “Advanced Accountancy”

BBA - 205 Financial Management

Max. Marks : 100

Duration : 3hrs

OBJECTIVE
The develop the skills of the students in the area of Financial Decision Making.

COURSE CONTENTS

Finance Function : Scope and Objectives

Various Sources of Raising Finance
Capital Structure Decision and Cost of Capital
Capital Budgeting Concepts and Techniques
Working Capital Management; Management of Cash, Receivables & Inventories
DividendDecisions:Meaning,Factorsdeterminingdividentpolingandstabledividentpoling.
Business Failures and Mergers
Ratio Analysis and Funds Flow Statement

Note : There will be ten questions in the paper and the candidate will be requried to
attempt any five questions.

SUGGESTED READINGS

1. Pandey I.M. : “Financial Management”, Vikas Publishing House, New Dehli.

2. Kuchhal S.C. : “Financial Management”, Chaitanya Publication House, Allahabad.
3. Earnest Walker : “Essentials of Financial Management”, Prentice Hall of India (p)
Ltd., New Delhi.
4. Van House : “Fandamentals of Financial Management”, Prentice Hall of India
5. Hampton : “Financial Management”

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 BBA-206 Business Comunication

Max. Marks : 100

Duration : 3hrs
OBJECTIVE : The course aims to strengthen the communication aspects of the students
personality by exposing them to finer nuances in business communication.

Course contents
Meaning and significance of Communication & Business Communication; verbal, non-
verbal and written communication; Barries to effective communication, Strategies for
effective communication.

Business Communication in functional Department - Calling the candidates for

written test; Drafting of interview letters; appointment letters and drafting of show
cause notice; Charge-sheet, letter of dismissal - Letter regarding for Quotation, Tenders,
Complaints and Follow-up-Drafting of Sales letters, Preparation of Market Survey
Reports, Drafting of Sales Promotion Letter and Advertisements - Correspondance
will Banks, Insurance Companies, P.F. Commissioners, P & TAuthorities and Revenue
Department - Correspondence with share holders and Debenture holders regarding
Dividend, Interest, Transfer and Transmission - Inter - departmental communications,
Memos, Circular and office orders.

Paeparation of Press Releases.

Report Writing : Meaning, Objectives, Features, Steps, Types and Speciman.

Note : There will be ten questions in the paper and the candidates will be required to
attempt any five questions.

Suggested readings :

1. R.C. Sharma & Krishna Mohan : Business Correspondance & Report Writing (TMH)
2. Reddy, et. al : Essentials of Business Communiction (HPH)
3. Rajender Pal & Korla Hari : Business Communiction (Sultan C. & Sons)
4. Murphy & Peck : Effective Business Communiction (Mc Graw Hill)
5. L.A. Hill : Letter Writing for Students for English (Oxford univ. Press)

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 BBA - 207 System Analysis And Designs

Max Marks : 100

Duration : 3 hrs

OBJECTIVES : The objective of this course is to provide adequate understanding of

systems concept, system analysis and systems design which would help them in having
efficient information system for management.

COURSE CONTENTS

System Concepts-System and the Systems Analyst-Business as a System-Information

Systems-The role of System Analyst-Systems development Life Cycle-Structured
Methodologies.

Systems Study Objectives-Requirement Analysis-Fact finding Techniques-Recording

Structured Analysis-Data Flow Analysis-Tools-Diagramming-Data Dictionary-
Application Prototyping-Processing Requirements-User Systems Specificstions.

Physical System Design-File Design-Data Base Design.

Input and Output Design-Procedures Design-Security Considerations-Forms Design-
Dialogue Design-Code Design-User Procedures Design.
Planning for implementation-Education and Traning-System Testing-Change over-
Maintenance and Review.

Note : There will be ten questions in the paper and the candidate will be requried to
attempt any five questions

SUGGESTED READING :

1. James A.Senn : Analysis and design of information systems.

2. Kroeber, Donald W. and Warton, Hugh J. : Computer Based Information systems.

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 BBA - 301 Entrepreneurship Development

Max. Marks : 100

Duration : 3 hrs
COURSE OBJECTIVE
The mephasis in the courses will be on developing enterpreneurial skills, and on ensuring
a proper interaction between the students and various institutions supporting the
development of new enterprises like DIC, Banks and other regulatory institutions.

Course Contents

Significance of Enterpreneur & Enterpreneurship Development in Economic

Development; Characterstics, qualities and pre-requisities of entrepreneur; Methods
and procedures to strat and expand one’s sown business; Acheivement motivation;
Environmental Factors affecting success of a new business; Reasons for the failure
and problems for business.

Preparation of Feasibility Reports; Project Reports; Selection of factory location;

Demand Analysis, Market Potential Measurement, Capital Saving and Project Costing,
Working Capital Requirement, Profit and Tax Planning; Economic, Technical, Financial
and Managerial Feasibility of Project.

Govt. support to new Incentives, sources of Finance; role of Govt. and Promotional
agencies in entrepreneurship development.

Procedural Steps in setting up of an Industry.

Enterpreneurship Development programmes, Role of various institutions in developing

entrepreneurship in India (A brief description only)

Note : There will be ten questions in the paper and the candidates will be requried to
attempt any five questions
SUGGESTED READING :

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1. Udai Paree Sanjeev and Rao T.V. Developing Entrepreneurship; Printers;Ahmedabad
2. Sharma, S.V.S., Developing Entrepreneurship - issues and problems; Smal; I Industry
Extension Training Institude; Hyderabad.
3. Srivastava, S.B., A Practical Guide to Industrial Entrepreneurs; Sultan Chand and Sons.
4. Bhanussali, Entrepreneurship Developmenc, Himalaya Publishing Bombay.

BBA-302 Human Resource Management

Max. Marks : 100

Duration : 3 hrs
COURT OBJECTIVE

The course aims at providing a conceptual frame-work for Management of Human

Resources and familiarizing studetns will human resource problems in the organisation,
and Indian policies and practices relating thereof.

COURSE CONTENTS

Introduction : Historical Development, Definition, Objectives, Scope and Significance

of Management of Human Resources; Role of Human Resource Manager (HRM), Status
of HRM in Indian Industry.

Man Power Planning - Nature and Procedure; Recruitment Methods and Techniques;
Selection Process; Induction; Transfer; Promotion and Separation.

Traning and Development - Nature, Significance Methods and Techniques,

Performance Appraisal Steps and methods.

Job Evaluation; Wage and Salary Administration; Incentive Payment; Fringe Benefits.

Trade Unions - Role, Functions and Problems, Collective Barganing; Worker’s

paticipation in Management.

Note : There will be ten questions in the paper and the candidate will be requried to
attempt any five questions.

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SUGGESTED READINGS

1. Edward, B. Flippo Personnel Management; McGraw Hill International Edition

2. Venkat Ratnam Personnel Management and Human Resouces
3. Yodar, Dale Personnel Management and Industrial Relations
4. Mc Gregor, D The Human Side of Enterprises
5. Monappa & Saiyadin Personnel Management
6. Davar, R.S. Personnel Management; Vikas Publishing Company
7. Singh, P.N. Develping and Managing Human Resources.

BBA-303 Production Management

Max.Marks : 100
Duration : 3 hrs

COURSE OBJECTIVE
The course is oriented towards the exposition of the various operational problems in
the area of production management and tools and techniques used in the process of
decision making.
COURSE CONTENTS
Role and Scope of Production Management, Concept of Production Management, Types
of Production system, Plant Location and layout.
Demand Forecasting, productivity, factors affecting productivity and methods of
measuring productivity, Time and Motion Study.
Quality Control, Statistical Quality Control, Basic Statistical techniques of quality
control, Control Charts.
Inventory Control, Classification and Codification of Inventory, Inventory Control
Methods:ABCAnalysis, EOQ, Lead-time, Safety Stock, Minimum and Maximum Stock
level (Theoretical only)
Note : There will be ten questions in the paper and the candidates will be requried to
attempt any five questions.

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Suggested Readings :
1. Star M.K. Production Management System and Synthesis
2. Buffa, E.S. Modern Production Management
3. Mayer Production and Operations Management
4. R Stevenson Production / Operations Management

BBA - 304 Cost and Managerial Accounting

Max.Marks :100
Duration : 3 hrs

COURSE OBJECTIVE
The course aims at developing an insight into the nature of cost accounting information
and at illustrating the techniques to use such informations for planning and control.
COURSE CONTENTS
CostAccounting : Meaning and Scope, Basic cost concepts and preparation of Cost Sheet.
Material Cost Control and Valuation of Material Labour Cost Control and Labour
Remuneration.
Overheads : Classification, Allocation and Aborption
Costing Methods : Single, Job & Batch costing, Contract costing, Process Costing,
Operation & operating Costing, Reconciliation of Cost and Financial Accounts.
ManagementAccounting : Meaning and Scope of managementAccounting; Difference
between Financial, Cost & Management Accounting, Analysis and Interpretation of
Financial Statements.
Budgetting and Budgetary Control, Standard Costing & Variance Analysis.
Marginal Costing & Profit Planning, Decisions regarding alternative Choices.
Note : There will be ten questions in the paper and the candidates will be requried to
attempt any five questions.

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Suggested readings :
1. Gordon Shillinglaw Cost Accouting : Analysis and Control
2. Horngren, G.T. Cost Accounting : A Managerial Emphasis
3. Dopuch and Birnbeg Cost Accounting
4. Sharma and Gupta ManagementAccounting
5. Prasad N.K. Advanced Cost Accouting

BBA - 305 Sales Management

Max. Marks : 100
Duration : 3 hrs
COURSE OBJECTIVE
The major objectives of this course is to acquaint the students with the theory and
practice of Management of Sales Operations.
COURSE CONTENTS
The field of sales management : Concept, Objectives and function of Sales
Management; Evolution of Professional Selling, Sales Activities and Tasks; nature and
Role of Sales Manager’s Job; Sales Manager as an administrator, Co-ordination with
other elements in marketing programme.
Planning for selling effort : Demand measurement and sales forcastiung; Estimating
current demand vis-a-vis market potential; Area market potential; Estimating industry
industry sales and market share; Devising sales territories; Routing and Scheduling of
sales force.
Managing sales force : Setting up a sales organisation; Principles and bases for
determining organisational structure.
Manpower planning : Estimating manpower requirements for sales department and
planning for manpower-recruitment and selection, training and development, placement
and induction; Motivating sales force;
Controlling the selling effort : Control Process, Evaluating sales force performance.
Note : There will be ten questions in the paper and the candidates will be requried to
attempt any five questions.

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SUGGESTED READINGS :
1. Cundiff, Still Sales Management Decision-Strategies
2. Ford, Churchill Management of Sales Force and Walker
3. Anderson, R. Professional Sales Management
4. Ashley and harueses The Sales Manager hand Book
5. Garden,A.N. The Field Sales Manager

BBA - 306 Income Tax Law & Practice

Max. Marks : 100
Duration : 3hrs
COURSE OBJECTIVE
The objective of the course is to apprise the students with the fundamental of Income
Tax Law in India.
COURSE CONTENTS
Concepts : Previous year, assessment year, income, total income, Gross Total Income;
Capital and Revenue receipts/expenditures; Exempted incomes, Residential status
incidence of tax.
Head of Income : Salary, Hosue Property, Business or Profession, Capital Gains and
other Sources; Clubbing of Income, Set Off and Carry Forward of Losses; Deduction
u/s 80; Assessment of Individuals, firms and Companies including Multi-National
Companies.
Income Tax Authorities, Tax law requirements for accounting system including books,
records, vouchers etc. to be maintained; Procedure of filing of tax return; Payment of
advace tax, Tax deduction source; Double Taxation.
Note : There will be ten questions in the paper and the candidates will be requried to
attempt any five questions
SUGGESTED READINGS :
1. Bharat’s Income Tax Rules (lastes ed.)
2. Singhania, V.K. Direct Taxes, Taxmann Publications, New Delhi.
3. Dinkar Pagare Direct Taxes Law and Practices
4. H.C. Mahrotra Direct Taxes Law and Practices
5. Direct Tax practices by Indian tax Institute, New Delhi.
6. Student Guide to Income Tax by V.K. Sighania (B. Com.) (Taxmann Pub.)

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 BBA - 307 In-Company - Training (6 to 8 weeks)
The following guidelines should be follwed by the students for
preparing and submitting the In-Company Training Report
“Guidelines for In Company Training Report”
For BBA students
As per the scheme and syllabus of BBA every student of BBA-3rd year has to
undergo in-company-training for 6-8 weeks. During the in-company-training the
trainees will learn the functioning and practices prevailing in the corporate world. This
will help the students in translating theory into practice. During the training period, the
students are required to take a note of the following :-

1. The training period should not be less than six weeks in any case.
2. The students must undergo the training in a Private limited company / public limited
company / Government institution.
3. The students may choose for training any of the functional area of management.
4. The training must be completed under the supervision of some senior executives
of the organization imparting training. A brief profile of the supervisor/guide duly
signed by him/her must be added in the report.
5. On the completion of training, the students will submit their Training Reports in
the office of Director, Distance Education GJU S & T, Hisar. The last date of
submission of Training Reports is March 31st of the 3rd year of BBA. Thereafter
the reports will be accepted alongwith a late fee of Rs. 1000/- up to 30th April,
lete fee of Rs. 2000/- upto 31st of May. It is made clear that if a candidate who
fails to submit the Projcect Report up to 31st of May 2007, he/she will be treated
as “Absent” and no project report will be accepted after this date a provided under
clause 7.6 (i) of the prospectus. The project report submited by the learners will
carry the following contents in proper format as following :
I. Introduction
II. Profile and Organisation Structure of the Company
III. Objectives of Study
IV. Methodology Adopted
V. Analysis of the Problem under study
VI. Interpretation of Results.
VII. Suggestions/ Recommendations etc.
VIII. Referencies/Bibliography etc.

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 ANNEXURES :
- Questionnaire (if any)
- Tables/Graphs/Annual Reports etc.
- Reports (Corporate or any other relevants reports)
- Raw Data
- Any other relevant information.
6. The contents of the training report may include introduction of the topic/problem
studies profile of the organinzation, analoysis of the problem and findings and
suggestions, if any the training report should normally be 50-60 pages and each
page should be numbered and typed in double space with letter size “12”. Two
copies of the Training Report (hard bound red colour are to be submitted).
7. Every Training Report must have a certificate in original form the Supervisor,
who is to certify that the candidate has completed the training of the said duration
under his supervision.
8. The Training Reports of two or more candidates should not be identical through
more than one students can undergo training in the same organization, but their
projects should be separate so as to submit separate training reports.
9. The proforma of title page of the report will be a follows :

In-company Training Report

on
“Tittle of the Report”
Completed in “Name of Company”

Submitted in partial fulfilment of the requirement of Bachelor of Business

Administration (BBA), Guru Jambheshwar University of Science & Technlogy, Hisar.

Submitted by

Training Supervisor Name of the Candidate

Name & Designation Enrolment No.
of the Supervisor
Session ..............................

Directorate of Distance Education

Guru Jambheshwar University of Science & Technology, Hisar

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