Bba III&IVsem 19

St.
Joseph’s College of Commerce

(Autonomous)
163, Brigade Road, Bangalore – 560 025
Accredited and Re-Accredited with „A‟ Grade by the

National Assessment and Accreditation Council (NAAC)
Recognized by the UGC as

“COLLEGE WITH POTENTIAL FOR EXCELLENCE”
Bachelor of Business Administration
Semester III & IV

Syllabus w.e.f., 2015 – 2016
Academic year 2019-2020
St. Joseph’s College of Commerce
(An Autonomous Institution affiliated to Bangalore University
Dedicated to Excellence with Relevance)
St. Joseph‘s College, Bangalore was established in 1882 by the

French Missionary Fathers for the purpose of imparting higher
education. In 1937, the management of the College was handed
over to the Jesuits, a worldwide Religious order going by the name
‗Society of Jesus‘. The college and its sister institutions are now
managed by the Bangalore Jesuit Educational Society (Regd). A
department of Commerce was established in the College in 1949.
In 1972, this department became an independent college by the
name St. Joseph‘s College of Commerce.
Since its inception as an independent institution, the College has

shown growth and progress in academics, co-curricular and extra
– curricular activities. Besides, there has been a constant effort
made by the College to acquire excellence in every aspect of good
education. Currently it stands re-accredited to the National
Assessment and Accreditation Council (NAAC) with an ‗A‘
grade. In February 2010, the College was recognized by the
UGC as a ―College with Potential for Excellence‖.
The College aims at the integral formation of its students,

helping them to become men and women for others. Though it
is a Christian minority institution, the college has been imparting
liberal education to the students of all denominations without
any discrimination. St. Joseph‘s College of Commerce is affiliated
to Bangalore University and became autonomous in September
2005. The motto of the college is ‗Fide et Labore‘ or ‗Faith and
Toil‘ and the college attempts to inculcate the motto in every
student through its various courses and programs.
The College is committed to providing quality education to its

students. It offers Bachelor of Commerce and Bachelor of Business
Administration, three year Under Graduate Degree programs,
and Master of Commerce, a two year Post Graduate program.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-1
Highly qualified staff members, excellent infrastructure of the
college like spacious classrooms, a good library and computer lab
facilities helps to promote academic excellence.
THE DEPARTMENT OF BUSINESS ADMINISTRATION:

With the world of business constantly changing and a strong base
created for technology in the country, it is of utmost importance to
augment management talent and resources at all levels. Strategies
and goals of any educational institution has to be constantly
redefined to keep in pace with the external environment. All this,
led to the birth of the BBA Department of St. Joseph‘s College
of Commerce in the year 2004 – 2005. Within a short period of
time, the department has emerged as a promising institute in
the field of management studies at the undergraduate level.
This department aims at motivating students to take up higher
studies in management, so that they may blossom into effective
entrepreneurs who would not be afraid of taking risk, or teachers
and researchers who would contribute positively towards
the betterment of the society or to take up consultation to help
business units leverage on management knowledge.
OBJECTIVES OF THE BBA PROGRAM:

1. To impart knowledge to students in functional areas of
business so that they may pursue careers in management
and excel in different fields of management.
2. To incorporate extensively – along with theoretical
knowledge sharing – various skills (viz., Presentations,
rapid reading, geo political awareness, time management)
needed for managerial effectiveness
3. To promote knowledge through research – both applied
and conceptual relevant to management
4. To enhance the decision – making skills and administrative
competence of students
5. To motivate students to apply management techniques to
new and innovative areas of management
SJCC/B.B.A./3 & 4 Sem/2019-20/P-2

I. ELIGIBILITY FOR ADMISSION:
Candidates who have completed the Two year Pre – University

course of Karnataka State or its equivalent are eligible for
admission into this Program.
II. DURATION OF THE PROGRAM:
The program of study is 3 years of Six Semesters. A candidate

shall complete his/her degree within five (5) academic years
from the date of his/her admission to the first semester.
III. MEDIUM OF INSTRUCTION:
The medium of instruction shall be English.
IV. ATTENDANCE:
a) A student shall be considered to have satisfied the

requirement of attendance for the semester, if he/she has
attended not less than 75% in aggregate of the number of
working periods in each of the subjects compulsorily.
b) A student who fails to complete the course in the manner

stated above shall not be permitted to take the end
semester examination.
V. PROGRAM MATRIX:
Refer page no 7-8
VI. TEACHING AND EVALUATION:
M.Com/MBA/MFA/MBS/MTA graduates with B.Com,

B.B.A & B.B.S as basic degree from a recognized university are
only eligible to teach and to evaluate the subjects including
part – B subjects of I and II semesters (except languages,
compulsory additional subjects and core Information
Technology related subjects) mentioned in this regulation.
Languages and additional subjects shall be taught by the
graduates as recognized by the respective board of studies.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-3

VII. EVALUATION SYSTEM:
Evaluation for UG program consists of two components, viz.
Continuous Internal Assessment (CIA) and End Semester
Examination (ESE) with the weightage of 30% and 70%
respectively.
Continuous Internal Assessment (CIA) includes a centrally
organized MID TERM TEST for 20 marks and other exercises
administered by the teacher such as Unit test/Online test /
Snap test /Surprise test /Quiz /Assignment /Presentation /
Project /Research article /Seminar etc for an aggregate of 10
marks. Each teaching faculty is required to maintain a record
of the Continuous Internal Assessment.
The End Semester Examination will be conducted at the end
of each semester. The duration and maximum marks for the
End Semester Examination is 3 hours and for 70 marks.
VIII. MINIMUM FOR A PASS:

A UG student has to get a minimum of 40% marks in the ESE
and 40% aggregate in CIA & ESE for a passing each subject.
The minimum SGPA to qualify for the B.B.A degree is 4.00
and a pass in all subjects.
IX. CLASSIFICATION OF SUCCESSFUL CANDIDATES:

Grading System For Choice Based Credit System (CBCS) - The
College adopts a ten point grading system. The modalities
and the operational details are as follows.
1. Credits - Credits are assigned to subjects based on the
following broad classification
Subject category Instruction Hrs/week Credits

Languages 3hrs 2
Major Core 4hrs 3
Major Optional 4hrs 4
Allied Required 4hrs 3
Open Elective 4hrs 3
SJCC/B.B.A./3 & 4 Sem/2019-20/P-4

2. Grade Points – The papers are marked in a conventional
way for 100 marks. The marks obtained are converted to
grade point according to the following table. If a student
is absent for the paper the grade point assigned is 0.
% Marks 95-100 90-94 85-89 80-84 75-79 70-74 65-69 60-64 55-59 50-54 45-49 40-44 Below 40
Grade 10 9.5 9 8.5 8 7.5 7 6.5 6 5.5 5 4.5 0

Points
3. The semester grade point average (SGPA)-is the sum of

the product of the credits with the grade points scored
in all subjects divided by the total credits of Part A and
Part B in the semester.
SGPA=∑ Credits x Grade Points/Total Credits
Minimum SGPA for a pass is 4.00. If a student has
not passed in a subject or is absent then the SGPA is
not assigned.
4. The cumulative grade point average (CGPA)-is the
weighted average of all the subjects undergone by a
student over all the six semesters of a program.
CGPA = ∑ Total credits in the semester x SGPA / Total
credits of the course.
SGPA and CGPA will be rounded off to two decimal
places. Interpretation of SGPA/CGPA/ Classification
of final result for a UG program.
SGPA/ CGPA/ Grade Result/Class
Subject Grade Point Description
9.00-10.00 O Outstanding
8.00-8.99 A+ First Class Exemplary
7.00-7.99 A First Class Distinction
6.00-6.99 B+ First Class
5.50-5.99 B High Second Class
5.00-5.49 C Second Class
4.00-4.99 P Pass Class
Below 4 RA To Re-Appear
SJCC/B.B.A./3 & 4 Sem/2019-20/P-5

X. PATTERN OF QUESTION PAPER:
Question Paper Pattern (ESE):
(3 Hours duration, Max. Marks: 70)
Conceptual/Objective
Section-A 1 Mark × 10 Questions 10 Marks
Questions
Section–B Analytical Questions 6 Marks × 3 Questions 18 Marks
Section–C Essay Questions 15 Marks × 2 Questions 30 Marks
Compulsory Question/
Section-D 12 Marks × 1 Question 12 Marks
Case study
Total 70 Marks
XI. REVALUATION, RETOTALING and IMPROVEMENT:

There is provision for Revaluation, Re-totaling and
Improvement within two weeks of the publication of the
results.
Revaluation and Re-Totaling: There is a provision for
Revaluation and Re-Totaling of marks if the application is
made within 2 weeks of the publication of results with the
prescribed fee.
Provision for Improvement: A candidate, who desires to
improve his/her End Semester Examination marks, has to
first withdraw his/her original End Semester Examination
marks. The student will be awarded whatever marks he/
she obtains in the later appearance even if they are less than
the marks awarded previously.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-6

BBA – PROGRAM MATRIX
Content I II III IV V VI TOTAL
Part A: Languages
English 3hr/2Cr 3hr/2Cr - - - -
Language 3hr/2Cr 3hr/2Cr - - - -
I 4 Cr 4 Cr - - - - 8
Part B: Core Subjects
Content I II III IV V VI TOTAL
Major •Perspectives •Business •Corporate

•Cost Accounting • Costing for •Management
core in environment Accounting Business Accounting
Management •Business Law Decisions
•Income Tax -II
4hr/3Cr
•Organiz- •Marketing • Management •Entrepreneurship • Income Tax -I

Financial
•Business Ethics
• Quantitative
Management Development
ational
•Human
•Project - •Strategic
Behaviour Resource
Management Techniques
•Fundamentals
Accounting
of
•Production Management management
and Operations
Management
Allied •Micro •Macro • Fundamentals •Research - -
Required -Economics Economics & Applications methodology
4hr/3Cr of E-commerce
•Business
Mathematics
& Statistics
Major
Optional
NA NA NA NA • Elective • Elective
Paper-3
4hr/4Cr • Paper-1
Elective • Elective
Paper-2 Paper-4
Open NA NA # 4hr/3Cr # 4hr/3Cr - -
Electives (as per list given (as per list given
4hr/3Cr below) below)
Skill Elective Skill
based based paper
Major
4hr/4Cr
II 12 Cr 12 Cr 18 Cr 18 Cr 21 Cr 20Cr 101
Part C: Foundation, skill development, interdisciplinary & Sports
HRD 1 Cr 1 Cr - - - -
IC - 2 Cr - - - -
EVS - - - 2 Cr - -
Internship - - - - - 1 Cr
Certificate - 2 Cr 1Cr 1Cr - -

& Sports Certificate course Excel Advanced Excel
Program
III 1 Cr 5 Cr 1 Cr 3 Cr - 1 Cr 11
Part: D Extension and extracurricular activities
Extension - 1 Cr - - - 1 Cr
& Extra
Curricular
IV - 1 Cr - - - 1 Cr 02
Total 17 Cr 22 Cr 19 Cr 21 Cr 21 Cr 22 Cr 122
SJCC/B.B.A./3 & 4 Sem/2019-20/P-7

PROGRAM STRUCTURE
SEMESTER SCHEME OF EXAMINATION CORE SUBJECTS
SEMESTER III
Lecture
Subject Total
Title of the Paper Hrs per Marks Credits
Code Marks
week
CIA ESE
M117MC301 Corporate Accounting 4 30 70 100 03
M115MC302 Financial Management 4 30 70 100 03
Human Resource
M115MC303 4 30 70 100 03
Management
M115MC304 Production and Operations 4 30 70 100 03
Management
Fundamentals and
M115AR305 4 30 70 100 03
Application of E-commerce
** Open Electives ** 4 30 70 100 03
Total 24 180 420 600 18
SEMESTER – IV
Lecture
Subject Total
Title of the Paper Hrs per Marks Credits
Code Marks
week
CIA ESE
M115MC401 Cost Accounting 4 30 70 100 03
M115MC402 Business Law 4 30 70 100 03
M115MC403 Entrepreneurship 4 30 70 100 03
Development
M115MC404 Project Management 4 30 70 100 03
M115AR405 Research Methodology 4 30 70 100 03
** Open Electives ** 4 30 70 100 03
Total 24 180 420 600 18
CIA – Continuous Internal Assessment ESE – End Semester Exam
FOUNDATION COURSES
Lecture Grade/
Sem Subject Code Title of the Paper Hrs per
No Credits
week
III FSD 15 402 Excel 1 1
IV FSD 15 401 Environment and Public Health 1 2
IV FSD 15 501 Advanced Excel 1 1
SJCC/B.B.A./3 & 4 Sem/2019-20/P-8

SEMESTER – III
M1 17 MC 301: CORPORATE ACCOUNTING
Objective: To acquaint students with Advanced Concepts and
Accounting Standards relating to a Corporate Entity.
Module 1 - Company Final Accounts 12 Hrs

Meaning – Preparation of Financial Statement as per Division
1 (applicable for Companies that does not follow Ind AS) of
Schedule III of the Companies Act 2013 (excluding Cash Flow
Statement and Consolidated Financial Statements).
Treatment of Special Items: Depreciation – Interest on Debentures
– Dividends – Interim Dividend – Corporate dividend tax-
Unclaimed Dividend – Debit balance in the Profit and loss
account – Preliminary Expenses.
Module 2 - Intangible Asset 5 Hrs

Intangible Asset as per Ins AS 38 – Recognition Criteria – Initial
Measurement – Internally generated Goodwill – Internally
generated Intangible Assets – Recognition of Expenses –
Subsequent Measurement – Amortization – De-recognition.
Module 3 - Provisions, Contingent Liabilities and Contingent

Assets 5 Hrs
Ind AS 37 – Provisions, Contingent Liabilities & Contingent Assets
Module 4 - Accounting for Mergers and Acquisitions: 18 Hrs

Meaning of Amalgamation, Absorption and External
Reconstruction - Amalgamation in the nature of Merger –
Amalgamation in the nature of Purchase – Calculation of
Purchase Consideration - Finding out Goodwill or Capital
Reserve – Preparation of Balance Sheet – (Reference to AS 14 and
Ind AS 110) – Simple Problems only.
Module 5 - Internal Reconstruction 10 Hrs

Meaning – Objective – Capital Reduction – Scheme of Capital
Reduction – Asset Revaluation – Reorganization through
surrender of shares – Sub Division and consolidation of shares –
Preparation of Balance Sheet after Reconstruction.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-9
Module 6 - Liquidation 10 Hrs
Meaning – Types of Liquidation- Liquidator Final Statement of
Accounts - Calculation of Liquidator‘s Commission- Payment
to un-secured creditors - Preferential Creditors, return of capital
-Treatment of un-called capital.
Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1. To study the various kinds of mergers and acquisitions
those take place in the world of business.
2. Draft liquidator‘s final statement of accounts with
imaginary figures.
3. To identify companies which have amalgamated as per
merger method and purchase method.
4. To collect Financial Statements of various companies which
have undergone amalgamation during the year and study
the terms of amalgamation and how they have calculated
Capital Reserve or Goodwill.
5. Study the Schedule II of Companies Act, 2013 – Treatment
of depreciation
6. Make a study of one case of mergers or acquisitions. State
the reasons why the firms decided to do so. What benefits
were derived by both companies?
7. List any 5 cases of amalgamations/ absorption of Joint
stock companies with a brief description of each case.
Books for Reference:
v Guidance Note on Division I Schedule III to the Companies Act,
2013 – The Institute of Chartered Accountants of India.
v Indian Accounting Standards (Ind AS) Ready Reckoner
v B. M. Lal Nigam & G. L. Sharma: Advanced Accountancy.
v Jain &Narang: Corporate Accounting.
v M. A. Arunachalam&K. S Raman: Advanced Accountancy.
v Maheshwari: Advanced Accountancy Vol.I&II.
v Rup Ram Gupta: Advanced Accountancy
v S. N. Maheshwari: Corporate Accounting.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-10

SEMESTER – III
M1 15MC 302: FINANCIAL MANAGEMENT
Objective:
To acquaint the students with the basic financial functions of a
firm and importance of various financial decisions.
Module 1 - Financial Management 5 Hrs

Meaning - Nature and Scope of Financial Management – Goals
of Financial Management -Concept of time value of money –
Financial Decisions.
Module 2 – Financing Decision – Cost of Capital 10 Hrs

Sources of Capital for a Company - Computation of Cost of Specific
Sources of Capital –Cost of Equity –Preference – Debt - Cost of
Retained Earnings - Weighted Average Cost of Capital – Marginal
cost of Capital.
Module 3 - Financing Decision – Capital Structure 10 Hrs

Meaning of Capital Structure – Trading on Equity- Capital Gearing -
Optimum Capital Structure – Factors determining Capital Structure–
Leverages – Operating leverage – Financial leverage and combined
leverage – Problems.
Module 4 - Investment Decision 15 Hrs

Capital Budgeting – Meaning – Significance – Capital Budgeting
Process - Payback period – ARR – Net Present Value– IRR Method –
Profitability Index - Concept of Capital Rationing.
Module 5 – Dividend Decision 8 Hrs

Meaning – Types of Dividend policies – Factors influencing dividend
policy – Forms of Dividends - Relevance and Irrelevance Theories of
Dividend (concept only).
SJCC/B.B.A./3 & 4 Sem/2019-20/P-11

Module 6 - Working Capital Management Decision 12 Hrs
Meaning – Introduction – Circulating Capital – Factors influencing
working capital requirement – Types of working capital –
Profitability/ Liquidity trade off - Cash management – Receivables
Management and Inventory Management (Importance and Tools)
–Simple Problems on estimation of working capital requirements.
Skill Development:
1. To collect and scrutinize share application forms of IPOs.
2. To calculate the EPS of various companies.
3. To determine the operating cycle for a manufacturing and non

– manufacturing firm.
4. To visit banks and collect information regarding short term

and medium term finance offered by them.
5. To track the dividend policies of some well known companies.

v Ravi M. Kishore: Financial Management
v Dr. S. N. Maheswari&Dr. C B. Gupta: Financial Management
v Dr.Sathya Prasad & P. V. Kulkarni: Financial Management
v M. Pandey: Financial Management
v Prasanna Chandra: Financial Management & Practice
v Sharma & Gupta: Financial Management
SJCC/B.B.A./3 & 4 Sem/2019-20/P-12

SEMESTER – III
M1 15 MC 303: HUMAN RESOURCE MANAGEMENT
Objective :
The objective of the course is to teach the basic principles of
Human Resource Management—how an organization acquires,
rewards, motivates, uses, and generally manages its people
effectively.
Module - 1: Brief Introduction to Human Resource Management

(HRM) 8 Hrs
HRM – Meaning, Importance, Objectives, Functions, Processes
Systems Approach to HRM – Structure of the HR department,
Meaning and reasons for Attrition, Merits and De-merits of
Attrition.
Module - 2: HR Planning, Recruitment, Selection and Induction

14 Hrs
HRP: Objectives, Need and Benefits, Process of HRP, Challenges
in HRP.
Recruitment: Definition, Objectives, factors affecting recruitment,

sources and techniques, modern recruitment practices.
Selection: Meaning and definition, significance, selection

procedures, recent trends in selection.
Placement: Meaning and definition.
Induction: Meaning, definition, process and importance.
Module 3 -Training & Development 10 Hrs

Meaning, Importance, Benefits, Need, Objectives.
Identification of Training Needs, Training Methods & Techniques,

Evaluation of Training Programs, Training Management Systems
& Processes.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-13

Module 4- Performance Appraisals and Career Management
10Hrs
Performance Appraisal: Meaning, need, objectives, uses, process,
methods (Traditional and Modern methods), essentials of a sound
appraisal system, problems of performance appraisal.
Career Planning & Development: Definition, need and

importance, career stages, process of career planning and
development. Establishing a career development system – actions
and pre-requisites.
Succession planning: Meaning and importance, Differences in

HRP and Succession Planning.
Module 5- Compensation and Reward Management 8 Hrs

Job Evaluation: Meaning, Importance and Techniques,
Compensation: Meaning, definition, concepts and objectives,
Importance of an ideal compensation plan, recent trends
in compensation management, Principles and methods of
compensation fixation.
Rewards: Meaning and Importance, Types of Rewards – monetary
and non-monetary rewards.
Module 6 - Human Resource Auditing 10 Hrs

Need and Purpose, benefits, process, approaches to HR Audit,
phases involved in HR Audit, Audit Reports – meaning.
Skill Development:
1. Chart out the methods of appraising employees of any (one)

organization of your choice.
2. List out the HR policies of any one company.
3. Select any two companies of your choice and write its HR

policies.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-14

4. List out any 5 (five) welfare techniques for employees.
5. Draft the executive development plan of any company.
6. A study of different recruitment models in companies can be

made.

v C. B. Memoria: Personnel Management.
v David Bell: Personnel Management.
v David R Hampton: Modern Management issues and Ideas. v
Deepak Kumar Bhattacharya: Human Research Management v
K. Aswathappa: Human Resource & Personnel Management. v
K. K. Aheja: Personnel Management.
v Michael Porter: HRM and Human Relations.
v T. N. Chhabra& K. K. Aheja: Managing People at Work.
v AmandeepKaur, PunamAgarwal – Industrial Relations
v A. M. Sarma – Aspects of labour welfare and social security.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-15

SEMESTER – III
M1 15 MC 304: PRODUCTION AND
OPERATIONS MANAGEMENT
Objective:
Production/operations management deals with the integration
of numerous activities and processes to produce products and
services in a highly competitive global environment. At the end
of the course students will have a fair understanding of the role
Production Management plays in business processes. Emphasis
is given both to familiarization of various production processes
and service systems.
Module 1 - Introduction 8 Hrs

Meaning, Scope, & Functions- Historical development – Functions
& responsibilities of a production manager- relationship of
production with other functions & problems-Systems or types of
Production.
Module 2 - Plant Location & Layout 10 Hrs

Factors affecting location, theory -plant layout principles-types of
layout-advantages and disadvantages of plant layouts-techniques
of plant layout, organization of physical facilities - Building,
lighting, safety etc-protection measures and importance.
Module 3 - Materials Management 12 Hrs

Meaning, Objectives, Material Control –Types, concept of EOQ,
systems and techniques, Purchasing – Objectives, Categories of
purchasing needs, advantages and disadvantages of centralized
and decentralized buying, selection of suppliers, purchasing
policies, vendor rating techniques, Value analysis- value
engineering, Stores layout system, material handling.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-16

Module 4 - Production Planning & Control 16 Hrs
Production planning: Estimating, Routing, Scheduling & Loading
– Production Control: Dispatching, Follow up, Inspection &
Evaluating & corrective action Quality Control.
Objectives, Statistical Quality Control (SQC), Statistical Process
Control (SPC), Total Quality Management (TQM), Quality Control
(QC), Six sigma- Meaning and significance, Lean Management.
Module 5 - Time & Motion Study 8 Hrs

Concepts of standard time, method study, work study, time &
motion study, charts, diagrams, work measurements.
Module 6 - Maintenance Management & Waste Management

6 Hrs
Types of maintenance – merits & demerits, maintenance
scheduling, procedure & tools, scrap & surplus disposal,
Automation – meaning, considerations, advantages & forms of
automation.
Skill Development:
1. Visit any factory and list out the physical facilities and
protection measures taken for employees.
2. List out the functions of materials management in an
organization.
3. Visit a company and draw a chart on plant layout.
4. Describe the functions of quality circles in an industry.
5. Visit any industry and list out the various waste management
methods used.
6. Draw a ISO specification chart.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-17

v Wiley Eastern Ltd Buffa, Modern Production and Operations
Management.
v Richard D. Irwin Inc Brown, Production Management.
v K.N Sontakki, Kalyani Publishers, Production and Operations

Management
v C.S.V Murthy, Production and Operations Management,

Himalaya Publishers
v K. Aswathappa, G. Sudarsana Reddy, M Krishna Reddy,

Production and Operations Management, Himalaya Publishers.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-18

SEMESTER –III
M1 15 AR 305: FUNDAMENTALS AND
APPLICATIONS OF E–COMMERCE
Objective:
To understand the electronic consumer; ecommerce revolution
and the role of internet. To familiarize them with current challenges
and issues in e-commerce and also to get an insight about the
potential of Indian industries to compete in the world market
Module 1 – Overview of Electronic Commerce 12 Hrs

Introduction, Main activities of ecommerce, Broad goals
of ecommerce, Prospects for ecommerce, Pre-requisites for
ecommerce, ecommerce applications, Types of electronic
commerce-Business-to-Business(B2B),Business-to-Consumer
(B2C), Business -to-Government(B2G),Consumer-to-Consumer
(C2C), Advantages of ecommerce(Benefits to Organization,
Benefits to society) Limitations of ecommerce (Non-technical
limitations, Technical limitations), Value chains in electronic
commerce.
Module 2 - Electronic Commerce for service Industries 10 Hrs

Information Technology services-Broker based services, Travel
and tourism services, Employment Placement and the job market,
Real Estate, Trading stocks online, Online Publishing, Marketing
and Manufacturing industries ,e-agriculture in India.
Module 3- Electronic Commerce and Retailing 8 Hrs

E-commerce and retail industry, vision of online retailing in
ecommerce, today‗s E-tailing environment, ecommerce and
marketing, Incentives for engaging in ecommerce, driving forces
behind ecommerce, ecommerce and economic efficiency, impact
of ecommerce on business.
Module 4 - E-commerce and customization 15 Hrs

Global Markets- Understanding the structure of virtual
Enterprises-work flow Automation and coordination,
customization and internal commerce-customization of services.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-19
Order selection and prioritization: Order scheduling, fulfilling
and delivery, Order billing and payment management; Post sales
services.
Excel: Data Subtotal, Data Consolidation, Data Validation, Pivot
Table and Pivot Charts, V-Lookup, H-lookup, Match, Index,
VI-Reporting sample w.r.t to usage of bar chart ,pie chart,
Basic Text Functions-Proper, Upper, Lower, Trim, Len, Ceiling,
Cell, Combin, Left Concatenate Function and & Function-
Merging Cells with Formulas, Conversion of Text into Columns,
Tally: Gateway to Tally, Groups, Ledgers, Vouchers, Reporting.
Recent Trends in Ecommerce-Big Data Analytics, Cloud
Computing, MCommerce, S-Commerce, O2O Ecommerce.
Module 5 - Ecommerce Supply Chain Management 7 Hrs

Integrated Logistics and Distribution, Integrated Marketing and
Distribution-Efficient customer response-Agile Manufacturing.
Product and service digitization; Remote servicing procurement.
Module 6 - Electronic Data Interchange (EDI) in E-commerce

8 Hrs
Using Public and private computer networks for B2B trading:
EDI and paperless trading: Characteristic features of EDI service
arrangement; Internet based EDI; EDI architecture and standards;
VANs; Costs of EDI infrastructure; Reasons for slow acceptability
of EDI for trading.
Skill Development:
1. Familiarize themselves with the security and ethical challenges
of ecommerce websites.
2. Analyze ecommerce websites design, technology used, and
security and user friendliness.
3. List down the challenges faced to start an ecommerce venture.
4. Identify any four popular B2C websites and examine their
user friendliness and various marketing strategies adopted.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-20

5. Conduct a survey to understand the customer‘s preferences
while online shopping.
6. Introduction to concepts of Excel and Tally to the students
basically to enhance their abilities to take on corporate world.

v Kalakota & Whinstton Person Education Inc- Frontiers of Electronic
Commerce.
v E-commerce: CSV Murty: Himalaya Publishing House Pvt.Ltd.
v Efrain Turban, Jae Lee, David King- Electronic Commerce A
managerial Perspective.
v H.Michael Chung: Pearson Education, Inc .andDorling Kindersley
Publishing Inc.
v NidhiDhawan E-Commerce Concepts and Applications:
International Book House Pvt. Ltd.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-21

SEMESTER –IV
M1 15 MC 401: COST ACCOUNTING
Objective:
To familiarize the students with the basic cost concepts required for
effective decision making in firms.
Module – 1: Basic Concepts 8 Hrs

Meaning – Cost accounting – Cost accountancy – Costing – Cost
Accounting and Management – Objectives of Cost Accounting
– Cost Accounting Vs Financial Accounting – Cost Accounting
Vs Management Accounting – Advantages of Cost Accounting –
Methods of Costing – Techniques (Types) of Costing – Difficulties
in installation of a Costing System – Arguments against Cost
Accounting – Cost Centers – Cost Units – Cost Accounting
Departments.
Module – 2: Cost, Concepts and Classification 10 Hrs

Cost – Expenses – Losses – Classification of Costs – Natural
Classification of Costs – Cost Behaviour (in Relation to changes
in output or activity or Volume – Degree of Traceability to the
Product – Association with the Product – Functional Classification
of Costs – Costs of Control other Costs – Cost Statement or Cost
Sheet – Tender and Quotation-Job Cost Sheet.
Module – 3: Material Control and Material Costing 10 Hrs

Materials – Concepts and objectives of Material Control –
Organization for Material Control – Purchasing and Receiving
Procedure – Some issues in Materials Procurement – Stores
Organization.
Costing Material Received – Costing material issues (FIFO, LIFO,

simple and weighted average method only).
SJCC/B.B.A./3 & 4 Sem/2019-20/P-22

Module – 4: Labour Costs: Accounting and Control 10 Hrs
Introduction – Direct Labour and Indirect Labour – Organization
for Labour Control – Wage Systems – Incentives Wage Plans –
Labour Turnover – Treatment of Labour Cost Related Items –
Methods of Remunerating Labour – Time and Piece Rate System
– Halsey and Rowan Premium Systems - Taylor and Merricks
differential piece rate system.
Module – 5: Overheads Distribution 12 Hrs

Concept – Classification of Overheads – Factory Overhead
– Fixed, Semi – Variable and Variable – Factory Overheads –
Accounting and Distribution – Collection and Codification of
Factory Overheads – Allocation and apportionment of factory
overheads – Apportionment of service departments - Overheads
to producing departments (Repeated and Simultaneous Equation
Method) – Absorption of Factory Overhead (Machine Hour Rate).
Module – 6: Reconciliation of Cost and Financial Accounts

10 Hrs
Need for reconciliation- Reasons for difference in Profits - Method
or procedure of Reconciliation- Problems on Reconciliation of
cost and financial accounts.
Skill Development:
1. List methods of costing adopted by industries located in

the region.
2. List materials consumed in any two organizations of your
choice.
3. Draw a specimen of a bin–card.
4. Draw a specimen of stores ledger.
5. List out the various expenses of two companies and prepare
the cost sheet.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-23

v Colin Drury: Management and Cost Accounting
v Dr. S. N. Maheshwari: Cost Accounting.
v JawaharLal: Cost Accounting.
v M. N. Arora: Cost Accounting.
v Nigam: Theory and Techniques of Cost Accounting.
v Ravi M Kishore: Cost Management.
v S. P. Jain & K. L. Narang: Cost and Management Accounting.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-24

SEMESTER – IV
M1 15 MC 402: BUSINESS LAW
Objective:
To familiarize the student with Business Laws and its interpretation.
Module 1 – Jurisprudence and Introduction to Law 4 Hrs

Introduction to Law – Classification of Law – Hierarchy of Courts
–Brief of Procedures in Courts. Meaning and Scope of Business Law
– Sources of Indian Business law.
Module 2- Indian Contract Act of 1872 18 Hrs

Definition – Types of Contracts – Essentials – Offer – Acceptance and
consideration – Capacity of parties – Free consent (meaning only) –
Legality of object and consideration – Various modes of discharge of
a contract – Remedies for breach of contract.
Module 3- Consumer Protection Act 1986 8 hrs

Background – Definitions of 1) Consumer 2) Consumer Dispute
3) Complaint 4) Deficiency 5) Service – Consumer Protection
Council – Consumer redressal agencies – District Forum – State
Commission and National Commission.
Module 4 - Intellectual Property Legislations 8 Hrs

Meaning and scope of intellectual properties –
Patent Act of 1970 : Background – Objects – Definition – Inventions
– Patentee – True and first inventor – Procedure for grant of process
and product patents – Rights to patentee – Infringement – Remedies.
Copyrights – Meaning – Registration and Terms of Copyright –
Meaning of Fair use –Infringement and remedies
Trade Mark – Functions – types of trademarks.
Module 5 –Limited Liability Partnership 4 Hrs

Features, differences between partnership and LLP, designated
partners, procedure to convert LLP to private company. Winding up
and dissolution of LLP.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-25
Module 6 - Company Act 2013 18 Hrs
Definition – Characteristics and kinds of companies, Steps in
formation of a company.
Documents to commence business – Memorandum of Association,
Articles of Association and Prospectus.
Directors – Appointment, Power, Duties and Liabilities of Directors.
Meetings and Resolutions – Types of meetings.
Winding up of a company – Modes of winding up of a company.
MCA 21
Skill Development:
1. Draft a ‗rent agreement‘ incorporating all the essential features
of a valid agreement.
2. Draft the Memorandum of Association of a company.
3. Case laws ‗involving points of law of contracts‘.
4. Draft a complaint against ‗unfair trade practice‘ adapted by a
businessman – to the consumer forum.
5. List out the latest cases of both High Court and Supreme
Courton Environmental issues with both facts and judgements.
[Atleast 2 cases]

v Garg, Sareen, Sharma &Chawla: Business Law.
v K. Aswathappa&Ramachandra: Business Law, HPH, Mumbai.
v M. C. Kuchhal: Business Law.
v N. D. Kapoor: Business Law, Sultan Chand & Co.
v Nabhi: Business Law: Indian Law House, Mumbai.
v Tulsian: Business Law, Tata McGraw Hill, New Delhi.
v Taxmann: Company Law.
v A.K. Majumdhar& G.K. Kapoor: Company Law and Practice.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-26

SEMESTER – IV
M1 15 MC 403: ENTREPRENEURSHIP
DEVELOPMENT
Objective:
This course gives an introduction to the basic concepts of
enterprise building and equips the students with the skills and
competency to create a successful enterprise. It also emphasizes
the role and importance of business opportunity identification
and assessment – business planning process and funding issues.
Module 1- Introduction to Entrepreneurship 8 Hrs

Evolution of the concept of entrepreneur-Growth of entrepreneurship
in India-Role of entrepreneurship in economic development. Types
of entrepreneurs - Knowledge entrepreneur-Social entrepreneur-
Women entrepreneur-Profile and problems -Recent trends and
development-Entrepreneurial competencies.
Module 2-Establishment of an enterprise 14 Hrs

Identification and selection of Business Opportunities-Procedures
and Formalities for Starting up a venture –Location –Clearances
and permits required –Formalities –Licensing and registration
procedures –Types of start-up –Challenges and Pit-falls for a new
Start up –Why new Ventures Fail? -Venture Development Stages.
Module 3- Ownership Structure and Legal Issues 7 hrs

Ownership Structure: Sole proprietorship –Partnership –Joint
venture –Corporations –Franchising. Challenges facing family
owned businesses.
Legal Issues Concerning New Ventures: Patents –Copyrights –
Trademarks and Bankruptcy.
Module 4 -Preparing the Business Plan (BP) 12 Hrs

Meaning of Business model, types and purpose. Meaning and
Importance of a BP-Scope and value of a BP-Preparing a BP-Format,
presenting, writing and a BP-Financial Aspect-Marketing Aspect-
SJCC/B.B.A./3 & 4 Sem/2019-20/P-27

HR aspect-Social Aspect-Technical aspect-Evaluation by potential
lenders and investors.
Module 5 - Assistance for Entrepreneurs and Global

Opportunities 12 Hrs
Sources of financial assistance- SFC‘s, SIDBI, KSIDC, KSSIC, IFCI.
Sources of non-financial assistance for entrepreneurs DIC, SISI,
EDI, SIDO, AWAKE, TCO, KVIC–Financial incentives and Tax
concessions.
International environment –methods of going International -Entering
international marketplace –Types of documents required for Export
oriented business.
Module 6 – Financial Aspects of an enterprise 7Hrs

Financial Aspects: Sources of Capital –Personal fund –Debt v/s
Equity –Bank Loan –Seed Capital -Venture Capital –Angel investing
– Private Equity –Public Funding(case studies), Business Valuation
(concepts only). Financial incentives for SSI‘s and tax concessions.
Skill Development:
1. Convert your business ideas by drafting a business plan
and carefully evaluate the possible business opportunities.
2. Prepare a brief case study based on any successful local
entrepreneur by analyzing the failures and success factors.
3. List out and analyze the profiles of any three new age
Entrepreneurs.
4. Visit the DIC and make list of the various existing
institutions supporting Entrepreneurs in Karnataka and
analyze the facilities provided by them.
5. Arrange for a guest lecture by an entrepreneur of your
choice.
6. Analyze the scope of Angel Investing and Venture Capital
in India.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-28

Book for Reference:
v Colin Coulson Thomas: The Knowledge Entrepreneur, Kogan Page
Publications.
v Donald F. Kuratko& Richard M. Hodgetts: Entrepreneurship
Theory Process and Practice, Sixth Edition, Thomson South Western
Publications.
v Dr.Sudhir Sharma, Balraj Singh and Sandeep Singhal:
Entrepreneurship Development, Wisdom Publications, New Delhi.
v Government of India: Report of the Committee on Development of
Small and Medium Entrepreneurs, 1975.
v Mark. J. Dollinger: Entrepreneurship, Strategies and Resources,
Pearson Edition.
v P. C. Jain: Handbook for Entrepreneurs, Entrepreneurship
Development of India, Oxford Publications.
v Robert D. Hisrich, Michael P. Peters & Dean A. Shepherd:
Entrepreneurship, Sixth edition, Tata McGraw Hill Publications.
v S. S. Khanka: Entrepreneurship Development, S. Chand
Publications.
v S. V. S. Sharma: Developing Entrepreneurship - Issues and
Problems.
v Udai Pareek & T. V. Rao : Developing Entrepreneurship.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-29

SEMESTER – IV
M1 15 MC 404: PROJECT MANAGEMENT
Objective:
• To give students a holistic, integrative overview of Project
Management, the Concepts, the Tools and Techniques.
• To understand the concept of project and steps in project
management
• To enable the students to prepare business proposals and
• To enable the students to evaluate the Project feasibility
Module - 1: Nature & Content of Project Management 10 Hrs

Project – Classification – Importance of Project Management – An
Integrated Approach – Project Portfolio Management System – The
Need – Choosing the appropriate Project Management Structure:
Organizational considerations and project considerations – steps in
defining the project – Project Rollup – Process breakdown structure
– Responsibility Matrices – External causes of delay and internal
constraints.
Module –2: Project Identification, Feasibility & Formulation

8 Hrs
Project feasibility studies - Opportunity studies, General opportunity
studies, specific opportunity studies, pre-feasibility studies,
functional studies or support studies, feasibility study – components
of project feasibility studies – Managing Project resources flow
– project planning to project completion: Pre-investment phase,
Investment Phase and operational phase – Project Life Cycle – Project
constraints.
Module - 3 Project Evaluation 12 Hrs

Project Evaluation under certainty - Net Present Value (Problems -
Case Study), Benefit Cost Ratio, Internal Rate of Return, Urgency,
Payback Period, ARR – Project Evaluation under uncertainty –
Methodology for project evaluation – Commercial vs. National
Profitability – Social Cost Benefit Analysis, Commercial or National
Profitability, social or national profitability.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-30
Module - 4 Developing a Project Plan 12 Hrs
Developing a Project Plan - Developing the Project Network –
Constructing a Project Network– PERT – CPM –(Problems) Crashing
of Project Network (Concept only) – Resource Leveling and Resource
Allocation – how to avoid cost and time overruns? – Steps in Project
Appraisal Process – Project Control Process – Control Issues – Project
Audits – the Project Audit Process – project closure – team, team
member and project manager evaluations.
Module –5 Project Financing 8 Hrs

Project Financing-Financing of Projects - Financing of Infrastructure
Projects - Venture Capital and Private Equity - Investment Banking
Module - 6 Project Management 10 Hrs

Managing versus leading a project - managing project stakeholders
– social network building (Including management by wandering
around) – qualities of an effective project manager – managing
project teams – Five Stage Team Development Model – Situational
factors affecting team development – project team pitfalls.
Skill Development:
1. Prepare a Project Life Cycle.
2. Prepare a Project Life Cycle Chart.
3. Project analysis – Identify a major project and conduct its
feasibility study.
4. Download a free application software for project evaluation
and monitoring on open source and conduct a basic project
evaluation on the same.
Book for Reference:

v Project Management – K. Nagarajan (New age international
publishers)
v Project Management – Sharma, Kaur, Singh (Kalyani Publishers)
v Projects- Planning, analysis, selection, implementation and review
– Prasanna Chandra (Tata McGraw Hill Publications)
SJCC/B.B.A./3 & 4 Sem/2019-20/P-31

v Project Management – ICFAI
v Project Management – Sontaki
v Project Management Jump start – Kim Heldman- Wiley Publications
– 3rd Edition
v Project Management – Case studies – Harold R. Kerzner – Wiley
publication
v Improving your project Management skills – Larry Richman –
Amacom- 2011
v Arun Kanda, PROJECT MANAGEMENT, PHI, Delhi, 2011
v Panneerselvam&senthilkumar, PROJECT MANAGEMENT, PHI,
Delhi, 2009
v Ramakrishna, ESSENTIALS OF PROJECT MANAGEMENT,
PHI, Delhi, 2010
SJCC/B.B.A./3 & 4 Sem/2019-20/P-32

SEMESTER – IV
M1 15 AR 405: RESEARCH METHODOLOGY
Objective:
To familiarize students with the concepts and techniques of
business research. To help students to present the results of a
research report. To enable students to take up research projects.
Module 1 – Introduction to Research 15 Hrs

Meaning - Purpose and Scope of research - Steps in Research-
Identifying research problem – concepts, constructs and theoretical
framework - Types and Methods of research.
Review of Literature: Need – Sources to collect review - How to write
review of literature? – Literature survey using Internet.
Module 2 - Sampling and Sampling Techniques 10 Hrs

Introduction – Census Vs. Sampling – Characteristics of Good Sample
– Advantages and Limitations of Sampling – Sampling Techniques
or Methods (Probability and Non-Probability) – Sample Design –
Sampling Frame – Criteria for Selecting Sampling Techniques.
Module 3 – Collection of Data 10 Hrs

Data Meaning – Types of Data- Sources of Data –Primary Data
- Secondary Data –Data Collection Instruments -Questionnaire –
Interview Schedule Preparation Model- Pilot study.
Module 4 - Processing of Data 10 Hrs

Processing of data: Editing, Coding, Classification of data-Tabulation
of data.
Module 5 – Data Presentation and Analysis 10 Hrs

Hypothesis Testing - Concept-Need - Characteristics of Hypothesis-
Types of Hypothesis - Procedure for Hypothesis- Various Hypothesis
Tests-T-Test, Z-Test, Chi-Square Test –ANOVA(Theory Only)–
Introduction to SPSS.
Diagrams and Graphs: Utilities - Limitations – Types (using Excel
Sheet)
SJCC/B.B.A./3 & 4 Sem/2019-20/P-33

Module 6 – Report Writing 5 Hrs
Report Writing- Introduction – Types – Format - principles of writing
report – Documentation: Footnotes and Endnotes - Bibliography –
Citation Model - APA Model -Guidelines for writing references.
Skill Development:
1. Choose an area of interest, review a minimum of 4 literature
on the same and formulate a topic for prospective research.
2. Given a topic – collect data through primary and secondary
sources.
3. For a given data, analyze data using various statistical
tools.
4. For a given case study, prepare a research report in the
required format.
Book for Reference:

v S.P. Gupta Statistical Methods, Sultan Chand, Delhi.
v C. B. Gupta: Statistics, Himalaya Publications.
v C.R. Kothari Research Methodology.
v Chikkodi& B.G. Satya Prasad Business Statistics, Himalaya
Publications,
v Dr. O.R. Krishnawsami and Dr. M. Ranganathan Methodology of
Research in Social Sciences.
v Dr.Priti R. Majhi and Dr.Prafull K. Khatua.Business Research
Methods.
v G.C Beri Marketing Research, Tata McGraw Hill Publishing
Company.
v Gilbert A. Churchill, Dawn Iacobucci and D. Israel. Marketing
Research: A South Asian Perspective. CENGAGE Learning, New
Delhi.
v Israel, D. Data Analysis in Business Research: A Step-by-step
Nonparametric Approach. Response Books: SAGE Publications,
New Delhi.
v Uma Sekaran, Research Methods for Business, Wiley Publications.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-34

Online Sources
a) www.googlescholar.com
b) www.ssrn.com
c) www.doaj.org
d) www.opeandoer.org
e) IIM Library Links
f) Working Papers on various research projects
SJCC/B.B.A./3 & 4 Sem/2019-20/P-35

Open Electives 2019 – 2020
Lecture
Sl. Subject
Title of the Paper hrs per Credits Marks
No Code
week
1. UG17AO001 Accounting and Finance for Non 4 3 100
Profit Organisations
2. UG15AO002 Corporate Governance and Ethics* 4 3 100
3. UG15AO003 Essentials of Public Relations 4 3 100
4. UG15AO004 Event Management 4 3 100
5. UG15AO005 Financial Markets and Services 4 3 100
6. UG15AO006 Gender and Leadership 4 3 100
7. UG17AO007 International Financial Reporting 4 3 100
Standards
8. UG15AO008 Mergers, Acquisitions and 4 3 100
Restructuring
9. UG15AO009 Operations Research*/** 4 3 100
10. UG15AO010 Perspectives of Micro Finance 4 3 100
11. UG15AO011 Production and Operations 4 3 100
Management*
12. UG15AO012 Real Estate Management 4 3 100
13. UG15AO013 Research Methodology* 4 3 100
14. UG15AO014 Service Management 4 3 100
15. UG15AO015 Strategic Brand Management 4 3 100
16. UG15AO016 Travel Agency and Tour Operations** 4 3 100
17. UG15AO017 Accounting For Assets And Liabilities 4 3 100
18. UG17AO018 Money Banking & Public Finance 4 3 100
19. UG17AO019 Human Rights and Social Justice 4 3 100
20. UG17AO020 Innovations in Management 4 3 100
21. UG17AO021 International Tax and Technology – I 4 3 100
22. UG17AO022 International Tax and Technology – II 4 3 100
23. UG19AO023 Humanitarian Assistance and Disaster 4 3 100
Management
24. UG19AO024 Introduction to Psychology 4 3 100
25. UG18AM003 Entrepreneurship In Emerging Economies 4 3 100
26. UG18AM004 Strategic Management 4 3 100
27. UG18AM005 Introduction to negotiation 4 3 100
28. UG18AM006 Dealing with business complexity 4 3 100
SJCC/B.B.A./3 & 4 Sem/2019-20/P-36

29. UG17AM001 Solving Public Policy Problems 4 3 100
Contemporary themes in Economic
30. UG17AM002 Development of India and Economic 4 3 100
Survey
** - NOT available for B.com TT students *- NOT available for B.B.A students
SJCC/B.B.A./3 & 4 Sem/2019-20/P-37

UG 17 AO 001: ACCOUNTING AND FINANCE FOR
NON PROFIT ORGANISATIONS
Objective:
To make the students understand how Non- profit organisations
are setup, taxation regulations and to prepare financial statements
for NPOs.
Module 1 - Introduction of Non Profit Organisations 4 Hrs
Meaning, Need for Non- profit organisations, Characteristic features,

Advantages and Disadvantages of being Non- profit, Non- profit
organisations Vs Commercial entities, Objectives for Accounting for
Non Profit Organisations.
Module 2 - Establishment of NPOs 8 Hrs
Creation of Vision, Choice of Structure as Trust, Society, Company

u/s Sec 8 of Companies Act 2013, Registration & Features, Defining
the Organisation Structure, Creation of visibility, Raising funds,
Different modes of raising funds, Liaison with donors.
Module 3 – Statutory and Legal compliances 12 Hrs
Obtaining TAN, PAN, Registration under Income Tax Act 1961-

Sec12AA, Basic concepts – Assessment year-Sec 2(9), Previous
year-Sec 2(34), Charitable purpose Sec2(15), Corpus Donations,
Voluntary Donations, Anonymous Donations Sec 115BBC,
Exemptions u/s 11, Conditions for availing exemptions u/s 11,
Denial of Exemption Sec 13, Exemptions u/s 10, Deductions
available to Donors & Approvals , Sec 80G deductions, Calculation
of Income tax liability(simple problems), Filing of tax returns.
FCRA 2010 – Introduction, Key concepts- Association (Sec 2(1)

(a)), Foreign Contribution ( Sec 2(1)(h)), Foreign Source (Sec 2(1
SJCC/B.B.A./3 & 4 Sem/2019-20/P-38

) (j) , Person Sec 2(1)(m), Regulation of Foreign Contribution and
registration for accepting foreign contribution under FCRA, 2010.
Companies Act Compliances for Sec 8 companies – Operational

compliances, Annual Compliances, Statutory Records (In Brief).
Module 4 – Accounting for Non Profit Organisations 10 Hrs

Accounting framework for NGOs, Basis of accounting, Accounting
Standards and their applicability to NGOs, Financial control, Books
of accounts to be maintained, Fund accounting- Features, Types-
General Fund, Current Restricted Fund, Endowment Fund, Fixed
Asset Fund, Difference between Fund accounting and Non Fund
accounting ( simple problems under Fund accounting).
Module 5 –Preparation of Financial Statements 16 Hrs

Preparation of financial statements under guidelines issued by ICAI,
Income and expenditure account, Receipts and payments account,
Cash flow statement, Balance sheet (Non- Governmental NPOs).
Module 6 -Governmental Accounting 10 Hrs

Governmental accounting, Objectives for governmental accounting,
Methods, Classification of Government Accounts – Consolidated
Fund of India, Contingency Fund of India, Public Account of India (
Concepts only).
Skill Development:
1. Analyse the various forms of Non-profit organisations (
Trust, Societies, Sec 8 companies)
2. Collect the brochure of a non -profit and understand
the structure and analyse the preparation of financial
statements
3. Make a chart to give the differences between Governmental
Non-profit and Non- governmental non-profit
SJCC/B.B.A./3 & 4 Sem/2019-20/P-39
Book for Reference:
v A Practical approach to Taxation and Accounting of Charitable

Trusts, NHOs and NPOs – CA N.Suresh – Wolters Kluwer
v Hand book for NGOs & NPOs – Sandeep Garg & Tarun Rohatgi –
Taxmann‟s
v ICAI study material and Guidelines
v Swamys Introduction to Indian government Accounts and Audit by

Muthuswamy and Brinda
SJCC/B.B.A./3 & 4 Sem/2019-20/P-40

UG 15AO 002: CORPORATE GOVERNANCE AND
ETHICS
Objective: Create awareness about the importance of ethics in
personal, professional and business contexts. Learn the theories
and models of ethics. Understand the meaning, scope and
significance of corporate governance, its concepts, its evolution
and practice, including risk management and control.
Module-1: Introduction to Ethics 8 Hrs

Meaning and scope – principles of personal ethics – principles of
professional ethics – business ethics – code of conduct and ethics for
managers – values and ethics – roots of unethical behaviour – need
for business ethics – corporate governance ethics.
Module-2: Ethical Theories and Models 10 Hrs

Ethical relativism and absolutism – role of ethical theory in business
– classification of ethical theories: 1) Consequentiality or Teleological
theories – Utilitarianism – Egoism. 2) Non-consequentialist or
Deontological theories – Kantian theories. 3) Other normative
theories: stockholder, stakeholder, social contract, and trusteeship
theories.
Module-3: Influences on Ethics 10 Hrs

Influences on ethics – individual influences and situational influences.
Kohlberg‘s cognitive moral development model – Six different
stages involved. Ethical models – Tucker‘s 5 question model and its
practical applications in business. American Accounting Association
model and its applications.
Module -4: Ethics and Religion/ CSR 12 Hrs

Contributions of major religions to ethical theory and practice
– teachings of the Church – Indian ethical traditions (Gita and
scriptures) – Business and Islam.
CSR – Corporate Social Responsibility – meaning and importance –

ethics in marketing, Human Relations and Finance – understanding
unethical practices in each functional area with practical examples
SJCC/B.B.A./3 & 4 Sem/2019-20/P-41

( like Satyam, Worldcom, Enron, Maggi noodles etc) – Accounting,
banking, insurance and stock market frauds – insider trading,
whistle blowing etc.
Module-5: Corporate Governance and Responsibility 10 Hrs

Meaning and scope – history – concepts involved – benefits of good
corporate governance – global landmarks in emergence of corporate
governance – World Bank‘s guidelines(basics only) – OECD
principles (basics)– Sarbanes-Oxley Act 2002 (important clauses
only) – evolution of corporate governance in India.
Module- 6: Corporate Governance and Risk management

10 Hrs
Agency relationships and theories – Director‘s roles and
responsibilities – control of risk – internal controls and review –
management control systems – audit and compliance – risk and
risk management process – categories of risk – controlling risk –
reducing risk.
Skill Development:
1. Students are expected to study any five CSR initiatives by
Indian organizations and submit a report for the same.
2. A group assignment on ―The relationship between Business
houses and Society in Indian Context and relating the same
with respect to the models studied.
3. Mini Project: Collect details of unethical practices by
businesses in today‘s context in the areas of Production,
Marketing, HRM, and Financial services and make a report.
4. Case studies/Role plays related ethical issues in business
with respect to Indian context.
Book for Reference:
v Fernando. A.S, Business Ethics, An Indian Perspective, Pearson,
7th Ed,2012
v Manuel G. Velasquez, Business Ethics, Concepts and Cases,
5th Ed PHI, 2002
SJCC/B.B.A./3 & 4 Sem/2019-20/P-42

UG 15AO 003 : ESSENTIALS OF PUBLIC RELATIONS
Objective:
This paper introduces the basic aspects of Organizations and
Institutions of Public Relations. In doing this course, the students
are exposed to the basic concepts of Public Relations and can
establish grip over the practice of Public Relations, contemporary
concepts and techniques of Public Relations (PR).
Module 1- Introduction 10Hrs

Public Relations - Growth of the discipline – Definitions- Nature,
Scope and importance of public relations – Distinction between
publicity and public relations - Distinction between Public Relations
and propaganda - advertising and salesmanship - Public Relations
as network building.
Module 2 - PR from an Indian Perspective 10 Hrs

Public Relations and Indian environment – changes in socio-economic
- political and cultural relations – Public Relations in government,
non-government, commercial and non-commercial organisations.
Module 3–Pre-Departmental Approach 10 Hrs

Concept of public in public relations - target groups, communities,
organizations - investors, suppliers and distributors, consumers,
opinion leaders and special publics of different sectors. Public
relations department in organizations – Public Relation Officer
(P.R.O.) - role - responsibilities.
Module 4-Public relations department & Development 10 Hrs

Press Information Bureau, film divisions, publication division. Public
relations education and training - challenges and growth in Public
Relations. Public Relations for agricultural development – rural
development urban development. Public Relations in Corporate
Bodies - Public Relations in Business and Marketing
SJCC/B.B.A./3 & 4 Sem/2019-20/P-43

Module 5- Tools in PR planning 10 Hrs
PR planning- press relations- industrial relations- consumer,

community- government- company relations- PR and the
management. Tools of public relations: press releases- newsletter-
brochure, house journals-advertising, exhibitions
Module 6- Recent trends in PR 10 Hrs
Role of PR in developing countries, role of multimedia publicity;

Rural PR. Trends- issues- contents - Environmental analysis and
policy surveys, PR and Opinion research Government and Public
Affairs Ethics and Professionalism- Corporate Social Responsibility
-Social Media and PR- Social Marketing and PR.
Skill Development:
1. Organize a mock press conference for any recent corporate

scam.
2. Attend and observe a Press Conference.
3. Role playing as a PRO for various companies.
Book for Reference:

v S. Ganesh, Introduction to Public Relations, IndianPublishers
Distributors, Delhi, 1999.
v K.R. Balan, Lectures on Applied Public Relations, SultanChand &
Sons, New Delhi, 1985.
v D.S. Metha, Hand Book of Public Relations in India.
v R.L. Health, Hand Book of Public Relations, SagePublications India
Ltd., New Delhi.
v K.R Balan, Corporate Public Relations, Sterling Publishers Pvt Ltd,
Delhi 1992.
v H.F. Morre, Public Relations: Principles, cases andproblems, R.D.
Inwin Inc. New York, 1981.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-44

UG 15AO 004 : EVENT MANAGEMENT
Objective:
1. To help students to develop skills to plan, organize, lead and
evaluate events in general.
2. To train them to prepare themselves in organizing several

events and meet the respective requirements accordingly.
Module 1 - Introduction to Events 15 hrs

What are Events?
Events defined, Event management, Event Marketing, 5 c‘s of events,
Event designing.
Why Events? – Events as a marketing tool, The diverse marketing
needs addressed by events, Brand Building, Focusing the Target
market, Implementation of Marketing Plan, Marketing Research,
Advantages offered by events.
Key elements of Events
Event Infrastructure - Core Concept, Core People, Core Talent, Core
structure. Target Audience, Clients, Event organizers, Venue, Media.
Feasibility – Keys to success, The SWOT Analysis.
Module 2 – Event Marketing 20 hrs
Understanding the Event Market – Concept of market in Events,

Segmentation and targeting of the market, positioning and the
concept of event property.
Concept of Product in Events- Event Hierarchy, categories

and variations of events and their characteristics (Conferences,
Conventions, Trade Fairs, Expos, Product Launch, Entertainment
shows, Sports Events).
Concept of pricing in Events - Risk Rating, Setting Pricing Objectives

in tune with Marketing and business strategies, Assessment of
Internal systems and overheads, checklist of pricing of events.
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Concept of Promotion in Events - Networking Components,
Print media, radio, television, The Internet, Outdoor Media, Direct
Marketing, Public Relations, Merchandising, In-Venue publicity,
Sponsorships.
Module 3 - Legal Compliance related to Events: 4 Hrs

Licensing, Certifications and the other Governmental Regulations.
Module 4 – Event Management 8 Hrs

Event Management -
Activities in Event Management – Pre event Activities, During Event
Activities, Post Event Activities. Planning, Organizing, Staffing,
Leading and Coordination, Controlling, Event Management
Information System. Protocol, staging, operations and logistics,
safety and security, crowd management.
Module 5 – Strategic Market Planning 8 Hrs

Setting Objectives, Development of the strategic Market plan,
Environment Assessment, Competitive Assessment, Business
Potential assessment, Problem Analysis, Opportunity and Resource
Analysis.
Monitoring, Control and Evaluation of Events – Monitoring and

control systems, Basic evaluation process, Measuring Performance,
Correcting Deviations, Critical Evaluation Points.
Module 6- Careers in a Changing Environment 5 hrs

Event Managers – Roles & Responsibilities, Qualifications and
Characteristics. Types of Event Managers.
Job Opportunities, Keeping Up – to – Date, Trends in Events –

Current Events, Graduation and Diplomas in Event Management.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-46

Skill Development:
1. Volunteering at an Event Management Company.

2. Conduct and event in your own class.
3. Conduct an event within campus.
4. Draft your unique Event Plan for a famous event that takes
place in India.
Book for Reference:

v Event Management – Lynn Van Der Wagen& Brenda R. Carlos.
v Event Marketing and Management – Sanjaya Singh Gaur and
Sanjay V Saggere.
v Event Management: A Blooming Industry and an Eventful Career
– Devesh Kishore, Gangasagar Singh – Haranand Publications.
v Event Management – Swaroop K. Goel – Adhyayaan Publisher.
v The complete guide to Sucessful Event Planning – Shannon
Kilkenny.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-47

UG 15AO 005: FINANCIAL MARKETS AND
SERVICES
Objective:
To familiarize the students with the financial markets and the
fund based and non-fund based services provided by commercial
institutions.
Module – 1: Indian Financial System 30 Hrs

Meaning of Financial System - Evolution of Indian Financial System
– Sub-Systems of Financial System.
Financial Markets – Primary and Secondary - Stock Exchanges(BSE,

OTCEI, NSE, NYSE,TSE,ASX, NASDAQ)- Listing of Securities- Stock
Price Indices (Nifty, Sensex, CNX 500, BSE 100).
Financial Instruments – Capital Market, Money Market and

Derivatives Market Instruments - Innovative Financial Instruments.
Financial Institutions – Overview of Financial Institutions –

Regulatory Authorities - SEBI: Role and Functions in Regulating
Financial Markets in India.
Financial Services - Merchant Banking Services-Scope - Fund Based

and Non Fund Based Services.
Module 2: Venture Capital 6 Hrs

Concept-Features – Importance - Stages in Venture Capital Financing
-Indian Scenario.
Module 3: Discounting, Factoring and Forfeiting 6 Hrs

Meanings - Terms and Conditions – Types of Factoring - Factoring
v/s Discounting –Export Factoring v/s Forfeiting.
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Module 4: Mutual Funds 6 Hrs
Meaning - Importance- Organization Structure – Specific terms:
Corpus, Units, Schemes, Load, NAV, Benchmark - Classification of
Funds - Mutual Funds in India.
Module – 5: Credit Rating 6 Hrs

Meaning – Benefits - Agencies of Credit Rating: CRISIL, ICRA,
CARE, S&P, Moody‘s - Types of Credit Rating - Steps in Credit
Rating Process - Limitations.
Module – 6: Leasing 6 Hrs

Mechanism of a Lease - Kinds of lease - Evaluation of a Lease –
(concept only).
Skill Development:
1. To collect information regarding the various services
offered by banks.
2. To track the changes in services offered by banks over the

years.
3. To collect a sample tripartite lease agreement.
4. To collect complete details regarding companies funded by

venture capitalists.
5. To study the role of derivatives in financial markets.
6. To visit a bank and collect information regarding the

risk management tools offered by them with respect to
derivatives.
7. To collect information on NASDAQ, Nifty, Sensex.
8. To submit a mock business proposal to venture capitalists.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-49

Book for Reference:
v M.Y. Khan: Financial Markets and Institutions.
v Gordon Natarajan: Financial Markets.Jain& Khan: Financial
System.
v K. Seethapathi (Ed.): Financial Services, ICFAI.
v PromodMantravadi (Ed.): Financial Services, ICFAI.Venkatesh T R
: Indian Financial Market an Introduction.
v ChorariaAshish; Bhantia Bharat: Securities Law and regulation of
Financial markets.
v Fabozzi Frank J; Modigliani Franco : Financial markets and
institution Fundamentals.
v Financial Institutions and Markets LM Bhole.
v Financial services and markets Dr.S. Guruswamy.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-50

UG 15AO 006: GENDER AND LEADERSHIP
Objective:
1. Understanding the role of a leader and identifying with it.
2. Focusing on leadership philosophy, traits, skills and
behaviour.
3. Enhancing leadership practices associated to contemporary
organization.
4. Outlining the vision of career success and to maintain work
life balance.
5. Envisioning Women, Transgender, and Transsexuals as agents
of change.
6. Gaining practical skills to perform in Leadership capacities.
Module 1 - Leadership, Gender & Stereotypes 10 Hrs

Leadership principles and vision, defining the strengths and roles
of a leader, outlining the concept of gender. Understanding the
relationship of Gender and Leadership. Leadership Labyrinth –
Gender, race and cultural dynamics in an organizational set up.
Exploring leadership through the context of power, authority and
advancement. The power dynamics of women and men at a work
place; Gender Identity as a tool for evaluation of competence.
Module 2 - An Outlook on Gender in Leadership 10 Hrs

Psychological, biological and personality differences in men and
women accounting to their position of leadership. Exploring gender
theories, gender identity and related behaviour in the historical and
contemporary context. Understanding the context of women and
leadership in the historical background- in politics, business, media,
literature, and cinema and in other setups. Analysis of policies and
practices supporting gender equity. Interrogating the current status
of women in leadership roles.
Module 3 - Issues and New Initiatives 10 Hrs
Challenges, barrier, constraints, and opportunities for women in
leadership positions.Gendered inequities in organizations and
SJCC/B.B.A./3 & 4 Sem/2019-20/P-51

the treatment of men and women in a work place.Understanding
of gendered differences in job categories, gendered differences
in compensation and gendered differences in professional
opportunities.Insight into the creation of large public place for
transsexual and transgender.Avenues and Initiative for transgender
leadership. Reflecting on the leadership tools to empower the
discriminated and enriching the gender.
Module 4 - Gendered Identity at work 10 Hrs

Defining the concept of gender and leadership in the Indian culture
and society.Understanding gender and leadership role at workplace.
Introspecting on the legal history of gender issues in organizations.
Evaluating the dynamics of gender and leadership globally and in
cross cultural frame of reference. Ways and means of navigating the
challenges and limitation of gender identity in corporate, business
and politics.Techniques to practice and spread the awareness of
gender equity.
Module 5 - Surpassing the work / life dichotomies 10 Hrs

Developing an understanding work/ life balance in Organization
and in contemporary business issue. Definition of success and setting
career goals.The moral and ethical dimension of leadership roles.
Generational variance in leadership positions. Examining the causes,
problems of work/life imbalance. Identifying strategies to establish
a work/ life balance. Gender difference and work life balance issues.
Organization‘s attitude to men and women at work. Steps taken
in obliterating gender differences and creating a conducive work
environment.
Module 6 - Personal philosophies and style in leadership

10 Hrs
Developing yourself and others for leadership roles. Understanding
the various kind of leadership roles and styles - authoritarian,
laissez- fair, transactional, transformational and democratic. Sharing
professional and personal experiences.Strategies to advance women
to leadership positions. Men and Women in Corporate leadership-
status and prospects. Distorting gender based roles and improving
leadership performances.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-52

Skill Development:
1. Identifying emerging trends in leadership.

2. Projects, assignments, case study, response papers,
presentations - that explores strategies and leadership for
change.
3. Interactive exercises, conducting interviews, field trips,
documentary films, writing research papers guest speakers,
and debates.
4. Developing Articulation Skills.
Book for Reference:

v Hartman, M. S. (1999). Talking leadership: Conversations with
powerful women. New Brunswick, NJ: Rutgers.
v Valian, V. (1999). Why So Slow? Boston, MA: MIT Press.
v Wilson, M. C. (2005). Closing the leadership gap.
v Chapter 1 (“Gender Schemas at Work”) in Valian, V. (1999). Why
So Slow?
v Chapter 1 in Northouse, P. G. (2007). Leadership theory and
practice.
v Eagly, A. H., & Wood, W. (1999). The origins of sex differences in
human behavior: Evolved dispositions versus social roles
SJCC/B.B.A./3 & 4 Sem/2019-20/P-53

UG 17AO 007: INTERNATIONAL FINANCIAL
REPORTING STANDARDS
Objective: The objective of the subject is to enable the students
to understand the need and method of presentation of financial
statements in accordance with International Financial Reporting
Standards
Module 1: Conceptual framework & presentation of financial
statements 8 Hrs
Need for conceptual framework – definitions of financial elements
i.e. asset, liability, equity, income & expenditure – recognition
criteria – measurement criteria – going concern – ―substance over
form‖ – qualitative characteristics of financial statements i.e. faithful
presentation, materiality, relevance, comparability, verifiability,
understandability – presenting financial statements such as Statement
of Profit or Loss (SOPL), Statement of Other Comprehensive Income
(OCI), statement of Changes to Equity (SOCE), Statement of Financial
Position (SOFP) and Statement of Cash Flow (SOCF) – comparison
with schedule III formats in India.
Module 2: Assets & liability based standards 20 Hrs

PPE (IAS 16/Ind AS 16) – Investment property (IAS 40/Ind AS 40)
– Borrowing costs (IAS 23/Ind AS 23) – Intangible assets (IAS 38/
Ind AS 38) – Impairment of assets (IAS 36/Ind AS 36) – Inventory
(IAS 2/Ind AS 2) – Agriculture (IAS 41/Ind AS 41) – Provisions,
contingent liabilities & contingent assets (IAS 37/Ind AS 37).
Only recognition & measurement aspects to be covered for each
standard. The differences of IAS with Ind AS to be covered for these
standards.
Module 3: Revenue, leases and financial instruments 15 Hrs

Revenue from contracts with customers (IFRS 15/Ind AS 115) –
Government Grants (IAS 20/Ind AS 20) - Leases (IAS 17/Ind AS 17)
– Financial instruments (IAS 32/Ind AS 32, IFRS 9/Ind AS 109).

standard. The differences of IAS/IFRS with Ind AS to be covered for
these standards..
SJCC/B.B.A./3 & 4 Sem/2019-20/P-54

Module 4: Presenting financial performance 7 Hrs
Accounting policies, estimates & errors (IAS 8/Ind AS 8) – Events
after balance sheet date (IAS 10/Ind AS 10) – Effects of changes in
foreign exchange rates (IAS 21/Ind AS 21)

standard. The differences of IAS with Ind AS to be covered for these
standards.
Module 5: Preparation of financial statements 10 Hrs

Prepare various financial statements based on all standards covered
in modules 1 to 4 (students are expected to show full statements or
only relevant extracts)
Skill Development:
1. Conduct a survey of 25 Accountants to study the importance
of implementation of IFRS in India.
2. Conduct a survey of any 20 companies to analyse the
challenges faced by them in implementing the IFRS in their
organization.
3. Create a Statement of Financial Position, Comprehensive
Income statement and a Statement ofChanges in Equity
with imaginary figures.
4. Visit any 5 manufacturing companies and study the
methods of maintaining books of Inventory and its
valuation (Raw materials, Work-in-progress and Finished
goods) and make a report on it.
Book for Reference:

v IFRS for India, Dr.A.L.Saini, Snow white publications
v Roadmap to IFRS and Indian Accounting Standards by CA
ShibaramaTripathy
v IFRS explained - a guide to IFRS by BPP learning Media
v IFRS concepts and applications by Kamal Garg, Bharath law house
private limited.
v IFRS: A quick reference guide by Robert J Kirk, Elsevier Lt
SJCC/B.B.A./3 & 4 Sem/2019-20/P-55

UG 15AO 008: MERGERS, ACQUISITIONS AND
RESTRUCTURING
Objective:
This course aims to develop an understanding of the importance
of various business alliances, their valuation and their pricing.
Module-1: Forms of Business Alliances 4 Hrs

Business Alliances - Various Forms of Business Alliances, Strategic
Choice of Type of Business Alliance. Mergers, Corporate Takeovers,
Cross-border takeovers, Going Private and Other Control
Transactions: Leveraged Buyouts (LBOs), Management Buyouts
(MBOs), Spin Offs and Asset Divestitures
Module-2: Mergers and Acquisitions - Introduction 8 Hrs

Meaning of Mergers and Acquisitions (M&As), the rationale behind
a merger or acquisition, kinds of mergers- horizontal, vertical,
Reverse,Conglomerate, Congeneric Merger. Hypothesis governing
a merger- Abnormal Gains Hypothesis, Growth Maximization
Hypothesis ,Wealth Maximizing/Value Maximizing Hypothesis,
Market Power Hypothesis, Asymmetric Information Hypothesis
,Hubris Hypothesis.
Module-3: Mergers and Acquisitions- Process 8 Hrs

Process of Mergers and Acquisition – Identification and valuation
of the target, Negotiation for Merger, Acquisition and Take-over,
Potential adverse competitive effects of mergers and acquisitions.
Module-4: Pricing and Financing 15 Hrs

Pricing of Mergers (Pricing the Competitive Bid for Take-over),
Financing of Mergers and Take-overs, Merger and Acquisition
agreement. Steps in the successful implementation of a Merger deal,
M& A Life cycle, Phases in M&A Life cycle, Performance evaluation
of Mergers and Hypothesis governing M&As.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-56

Module-5: Legal Formalities 12 Hrs
Implementation of a Merger and Acquisition- Legalities Involved
in the same. Ethical Issues of Mergers and Acquisitions. Managing
Post-Merger Issues, Post – Merger integration
Module-6: Restructuring Management 13 Hrs

Corporate Restructuring : Refinancing and rescue financing,
reorganizations of debtors and creditors, Sale of assets, targeted
stock offerings, downsizing and layoff programs, negotiated wage
give-backs, employee buyouts.
Skill Development:
1. Comparative study between two major mergers in recent

history.
2. Conduct a study on the challenges faced by mergers and
acquisitions.
Book for Reference:

v T Copeland and J Weston, Financial Theory & Corporate Policy (3rd
edition), Addison Wesley (and Student Solutions Manual)
v E Elton and M Gruber, Modern Portfolio Theory and investment
Analysis, Wiley.
v K Cuthbertson, Quantitative Financial Economics, Wiley.
v K Cuthbertson and D Nitzsche, Investments, Wiley.
v L. AugutinAmaladas, Mergers and Corporate Restructuring.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-57

UG 15AO 009 : OPERATIONS RESEARCH
Objective:
To provide a good foundation in the mathematics of Operation
Research and appreciation of its potential application. To enable
student to grasp the importance of conversion of business
problems into mathematical problems and its application in
business.
Module – 1: Introduction to Operations Research 4 Hrs

Definitions – Scope - OR Models - Nature - Limitations - Application.
Module – 2: Introduction to Linear Programming 12 Hrs

Introduction – Construction of the LP Model - Graphical LP Solution
– Solution of maximization and minimization model.
Module – 3: Simplex Method 14 Hrs

Introduction – Standard LP form and its Basic Solutions – Slack –
Surplus and Unrestrictive variables – Simplex Algorithm – Artificial
Starting Solution – Big M Method – Minimization of LPP - Duality.
Module -4: The Transportation Problem 14 Hrs

Introduction, Linear Programming Formulation of the Transportation
Problem – Methods of finding initial solution – North West Corner
Method – Least Cost Method - Vogel‘s Approximation Method –
Test for Optimality- MODI method – Economic Interpretation of
Ui ‗s and Vj‘s. (Special cases on prohibited routes, unbalanced and
maximization) – Transhipment Method.
Module – 5: The Assignment Problem 8 Hrs

Introduction – Mathematical Statement of the problem – Solution
Methods of Assignment Problem – Enumeration Method – Simplex
Method – Transportation Method – Hungarian Method.
Module – 6: PERT / CPM 8 Hrs

Introduction – Network Analysis – Guidelines for construction of
network diagram – Deterministic Time Estimates – Developing a
SJCC/B.B.A./3 & 4 Sem/2019-20/P-58
Project – Network – Project Duration & Critical Path - Forward Pass
– Backward Pass – Float – Probabilistic Time Estimates – Difference
between PERT & CPM.
Skill Development:
1. Supply chain applications.

2. Job assignment.
3. Drawing network diagram for a project and identify the
critical path.
4. Computation of earliest expected time and latest allowable
time for events in a project.
Book for Reference:

v Budnik, Frank S Dennis Mcleaavey& Richard Mojena: Principles of
Operation Research, AIT BS, New Delhi.
v Gould F J: Introduction to Management Science, Englewood Cliffs
N J Prentice Hall.
v Kalavathy S: Operation Research, Vikas Pub Co.
v Naray J K: Operation Research, Theory and applications, McMillan,
New Delhi.
v Richard, I. Levin & Charles A. Kirkpatrick: Quantitative Approaches
to Management, McGraw Hill, Kogakusha Ltd.
v Sharma J K: Operation Research, Theory and Applications,
McMillan, New Delhi.
v Srivastava V. K. et.al: Quantitative Techniques for Managerial
Decision Making, Wiley Eastern Ltd.
v TahaHamdy: Operations Research, Prentice Hall of India.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-59

UG 15AO 010 : PERSPECTIVES OF MICRO FINANCE
Objective:
The course intends to create an awareness of Microfinance and its
various dimensions. It also attempts to provide exposure of the
various SHGs and Governmental support.
Module 1: Micro Finance Perspectives 12 Hrs
Poverty, its form and extent- Financial needs of the poor- Role of credit
in poverty alleviation- State intervention in Rural Credit in India-
Poverty eradication measures of Central and State Governments-
Emergence of Microfinance- -scope-importance-assumptions of
Microfinance-Lessons from International experience.
Module 2: Financial Inclusion 8 Hrs
Meaning of Financial Inclusion- Extent of Financial Exclusion- Need

for Financial Inclusion- Present reach of Banking- Initiatives of RBI
and NABARD- Role of banks in Financial Inclusion and recent
trends.
Module 3: Micro Finance Institutions 10 Hrs
Overview of MF Institutions – History of MF Institutions across the

globe – MF Institutions in India-Importance, Role and Development
of Microfinance Institutions in India.
Module 4: Models of Micro Finance and Delivery

Methodologies 12 Hrs
Models of Microfinance across the world-Microfinance Delivery

Methodologies- Structures of Intermediation for Microfinance in
India- Types of MFIs- SHG and MFI Models- SHG-Bank Linkage
Program- Joint Liability Groups- Microfinance Institutional
Approach- Bank Partnership Model- Banking Correspondent Model-
Penetration of Microfinance- Constraints in mainstreaming of MFIs
and challenges faced by the sector.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-60

Module 5: Legal and Regulatory Framework of Micro Finance
10 Hrs
Introduction- Recommendations of Malegam Committee- Code

of Conduct for Microfinance Institutions in India- Compliance
to State Acts- Guidelines on Priority Sector- Compliance to RBI
Guidelines on NBFC-MFIs- Self Regulation- The Microfinance
Institutions(Development and Regulation) Bill, 2012.
Module 6: Risk Management 8 Hrs
Introduction- Types of Risks for MFIs- Managing Credit Risk.
Skill Development:
1. Find out the different measures taken by the Government

in order to promote Financial Inclusion in the state of
Karnataka.
2. Visit NABARD and Bandhan Bank to know more about
their functioning.
3. Visit villages in and around Bangalore in order to know
about the MF services provided.
4. Discuss women entrepreneurship and financial services
provided to them.
Book for Reference:

v Branch, Brian & Janette Klaehn. Striking the Balance in
Microfinance: A Practical Guide to Mobilizing Savings.PACT
Publications, Washington, 2002.
v Dowla, Asif&DipalBarua. The Poor Always Pay Back: The Grameen
II Story. Kumarian Press Inc., Bloomfield, Connecticut, 2006.
v Hirschland, Madeline (ed.) Savings Services for the Poor: An
Operational Guide. Kumarian Press Inc., Bloomfield CT, 2005.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-61

v Ledgerwood, Joanna and Victoria White. Transforming Microfinance
Institutions: Providing Full Financial Services to the Poor.World
Bank, 2006.
v Rutherford, Stuart. The Poor and Their Money. Oxford University
Press, Delhi, 2000.
v Sapovadia, Vrajlal K., Micro Finance: The Pillars of a Tool to Socio-
Economic Development. Development Gateway, 2006.
v Wright, Graham A.N. Microfinance Systems: Designing Quality
Financial Services for the Poor. The University Press, Dhaka, 2000.
v United Nations Department of Economic Affairs and United
Nations Capital Development Fund. Building Inclusive Financial
Sectors for Development. United Nations, New York, 2006.
v Yunus, Muhammad. Creating a World without Poverty: Social
Business and the Future of Capitalism. Public Affairs, New York,
2008.
v The poor and their money- An essay about financial services for poor
people- Stuart Rutherford.
v Micro Finance- Perspectives and Operations- IIBF-Macmillan
Publications.
v Micro Finance and Women Development- Dr. Sr. Stella Mary
Kasmir FMM- DK Agencies Pvt. Ltd.
v Banking and Micro Finance in India- M.C.Minimol- New Century
Publications.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-62

UG 15AO 011 : PRODUCTION AND OPERATIONS
MANAGEMENT
Objective:
Production/operations management deals with the integration
of numerous activities and processes to produce products and
services in a highly competitive global environment. At the end
of the course students will have a fair understanding of the role
Production Management plays in business processes. Emphasis
is given both to familiarization of various production processes
and service systems.
Module 1: Introduction 8 Hrs

Meaning, Scope, & Functions- Historical development – Functions
& responsibilities of a production manager- relationship of
production with other functions & problems-Systems or types of
Production.
Module 2: Plant Location & Layout 10 Hrs

Factors affecting location, theory -plant layout principles-types of
layout-advantages and disadvantages of plant layouts-techniques of
plant layout, organization of physical facilities - Building, lighting,
safety etc-protection measures and importance.
Module 3: Materials Management 12 Hrs

Meaning, Objectives, Material Control –Types, concept of EOQ,
systems and techniques, Purchasing – Objectives, Categories of
purchasing needs, advantages and disadvantages of centralized and
decentralized buying, selection of suppliers, purchasing policies,
vendor rating techniques, Value analysis- value engineering, Stores
layout system, material handling.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-63

Module 4: Production Planning & Control 16 Hrs
Production planning: Estimating, Routing, Scheduling & Loading –
Production Control: Dispatching, Followup, Inspection & Evaluating
& corrective action Quality Control.
Objectives, Statistical Quality Control (SQC), Statistical Process
Control (SPC), Total Quality Management (TQM), Quality Control
(QC), Six sigma- Meaning and significance.
Module 5: Time & Motion Study 8 Hrs

Concepts of standard time, method study, work study, time &
motion study, charts, diagrams, work measurements.
Module 6: Maintenance Management & Waste Management

6 Hrs
Types of maintenance – merits & demerits, maintenance scheduling,
procedure & tools, scrap & surplus disposal, Automation – meaning,
considerations, advantages & forms of automation.
Skill Development:
1. Visit any factory and list out the physical facilities and
protection measures taken for employees.
2. List out the functions of materials management in an
organization.
3. Visit a company and draw a chart on plant layout.
4. Describe the functions of quality circles in an industry.
5. Visit any industry and list out the various waste
management methods used.
6. Draw a ISO specification chart.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-64

Book for Reference:
v Buffa, Modern Production and Operations Management, Wiley
Eastern Ltd.
v Brown, Production Management, Richard D. Irwin Inc.
v K.N. Sontakki, Production and Operations Management, Kalyani
Publishers.
v C.S.V Murthy, Production and Operations Management, Himalaya
Publishers.
v K. Aswathappa, G. Sudarsana Reddy, M Krishna Reddy, Production
and Operations Management, Himalaya Publishers.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-65

UG 15AO 012: REAL ESTATE MANAGEMENT
Objective:
• This course examines the fundamentals of real estate
management and development from a legal perspective.
• The course serves as a foundation course for real estate majors

and provides an introduction to real estate for other students.
It attempts to develop skills in using concepts in a real estate
transactional setting.
Module – 1: Introduction to Real Estate Management 4 Hrs
Meaning – Nature and Scope of Real-estate Management – Real

Estate Appraisal – Theoretical concepts, principles and criteria for
valuation of property, market behavioral trends in real estate.
Module – 2: Brokerage Services and Management 8 Hrs
Brokerage – Concepts & various issues namely ethics and

professional code of conduct. Responsibilities of a broker-buying
/ selling / leasing / renting process. Effective management of the
transactions. Real estate contracts (Provisions)-lease agreement,
agreement to sell, transactions relating to NRIs, title search of the
property. Documentation required in transactions of sale/purchase/
lease. Registration of documents. Basic understanding of the revenue
records maintained by Municipal Corporation. Closing transactions;
negotiation skills.
Module – 3: Legal Framework 18 Hrs
Legal Framework including various acts and procedures – namely

Karnataka Apartment Ownership Act 1972( section 1 to 27), Indian
Registration Act 1908 (part I to VI), Karnataka Stamp Act 1957 (
section 1 to 10 A), Karnataka Rent Act 1999(section 1 to 46), Transfer
of property Act 1882(section 5 to 27, 54to 57 and 105 to 117), Building
bye-laws, , Municipal Laws, Law of Agency-(Relevant sections
related to legal compliances and procedures only), RBI guidelines
for property investment.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-66

Module – 4: Property Management Finance 8 Hrs
Real Estate Financing – Meaning – Nature - process, procuring and

closing a loan, mortgages, foreclosure laws (NHB Act etc.), lending
practices, procedures and documentation as required by financial
institutions and banks.
Module – 5: Planning Zoning and Development 12 Hrs
Planning, Zoning and Development – General understanding in

planning, zoning, sub-division of land. Relevant provisions and
rules for sub-division. Planning standards and norms as applicable
to the Housing and Construction industry. Basic understanding
of standard construction practices inclusive of efficient planning,
suitable building materials and sound construction. Management
of Buildings and Complexes. Knowledge of building materials/
technologies.
Module – 6: Marketing for Real-estate 10 Hrs
Marketing for Real-estate – including marketing techniques,

dynamics of customer satisfaction, communication skills, personality
development, after sale service – 7 P‘s of Marketing in Real Estate
– Process of Strategy Building –Understanding the Real estate
environment – Micro and Macro factors .
Skill Development:
1. Collect a set of parent deeds, analyze the same and give an
opinion for purchase of property.
2. Evaluate the complete process for procuring a commercial
space on rent.
3. Preparation of a chart showing intermediaries and their
duties in the real estate market.
4. Prepare a report on the trends of real estate sector for the
last five year in a city of your choice.
5. Analyze the process of purchasing an agricultural property
in a rural belt.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-67

Book for Reference:
v Real estate law practice and procedures - Rajkumar Adukia
v Investing in REITS - Ralph L Block
v Real estate deals - Narayan Lakshmanrao
v Practical guide to construct and real estate - Kirit S Sangjvi
v Sale and purchase of property - Bhabani Chakraborty
v Real estate finance in India - Prashant Das
v Property management - Rockwell Publishing
SJCC/B.B.A./3 & 4 Sem/2019-20/P-68

UG 15AO 013: RESEARCH METHODOLOGY
Objective:
To cultivate relevant practices and skills among the students for
identifying research problems.
To facilitate students how to systematically collect data, analyze,

interpret data through practical applications of research.
Module 1 – Introduction to Research 15 Hrs

Meaning - Purpose and Scope of research - General steps in
doing research - Identifying research problem – concepts,
constructs and theoretical framework - Types and Methods of
research. Meaning of Research Design – Definitions of Research
Design – Essentials of a Research Design – Importance of Research
Design.
Review of Literature: Need – Sources to collect review - How to

write review of literature – Literature survey using Internet.
Module 2 - Sampling and Sampling Techniques 10 Hrs

Introduction – Census Vs. Sampling – Characteristics of Good
Sample – Advantages and Limitations of Sampling – Sampling
Techniques or Methods (Probability and Non-Probability) –
Sample Design – Sampling Frame – Criteria for Selecting Sampling
Techniques-Determining Sample Size. Scales and Measurements of
Variables.
Module 3 – Data Collection Methods 10 Hrs

Data Meaning – Types of Data- Sources of Data –Primary Data
- Secondary Data –Data Collection Instruments -Questionnaire –
Interview Schedule Preparation Model- Pilot study.
Module 4 - Processing of Data 5 Hrs

Processing of data: Editing, Coding, Classification of data-Tabulation
of data.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-69

Module 5 – Test of Significance 15 Hrs
Hypothesis Testing - Concept-Need - Characteristics of Hypothesis-
Types of Hypothesis - Procedure for Hypothesis- Various Hypothesis
Tests-T-Test-Z-Test-Chi-Square Test – ANOVA(Simple Problems)–
Application of SPSS Package. Diagrams and Graphs: Utilities -
Limitations – Types (Using Excel Sheet).
Module 6 – Research Report Writing 5 Hrs

Meaning and purpose of research report – contents of a report
– format of research Report –Qualities of good research report –
Planning of the report – Organization of a report – Presentation of
a report.
Documentation: Footnotes and Endnotes - Bibliography –Citation

Model - APA Model -Guidelines for writing references.
Skill Development:
1. Choose an area of interest, review a minimum of 4

literature on the same and formulate a topic for prospective
research.
2. Given a topic – collect data through primary and secondary
sources.
3. For a given data, analyze data using various statistical tool.
4. For a given case study, prepare a research report in the
required format.
Book for Reference:

v S.P. Gupta: Statistical Methods, Sultan Chand, Delhi.
v C. B. Gupta: Statistics, Himalaya Publications.
v C.R. Kothari Research Methodology.
v Chikkodi& B.G. Satya Prasad Business Statistics, Himalaya
Publications,
SJCC/B.B.A./3 & 4 Sem/2019-20/P-70

v Dr. O.R. Krishnawsami and Dr. M. Ranganathan Methodology of
Research in Social Sciences.
v Dr.Priti R. Majhi and Dr.Prafull K. Khatua.Business Research
Methods.
v G.C Beri Marketing Research, Tata McGraw Hill Publishing
Company.
v Gilbert A. Churchill, Dawn Iacobucci and D. Israel. Marketing
Research: A South Asian Perspective. CENGAGE Learning, New
Delhi.
v Israel, D. Data Analysis in Business Research: A Step-by-step
Nonparametric Approach. Response Books: SAGE Publications,
New Delhi.
v Uma Sekaran, Research Methods for Business, Wiley Publications
v Naresh K Malhotra, „Marketing Research: An Applied Orientation‟,
Pearson Education.
v Donald R. Cooper, Pamela S. Schindler, Business Research Methods,
8/e, Tata McGraw-Hill Co. Ltd.
v Working Papers on various research projects.
v Research Articles in Finance, Marketing, HRM and Banking from
international and national reputed refereed journals.
Online Sources websites

a) www.googlescholar.com
b) www.ssrn.com
c) www.doaj.org
d) www.opeandoer.org
e) IIM Library Links
SJCC/B.B.A./3 & 4 Sem/2019-20/P-71

UG 15AO 014 : SERVICE MANAGEMENT
Objective:
To understand the growing trend of service industry and to
study the difference of services marketing from tangible
marketing.
Module – 1: Introduction 8 Hrs
Meaning of services – Reasons for growth in services sector –

Difference between goods and services – Features of services –
Classification of services.
Module – 2: Service Marketing Mix 14 Hrs
Product: Service as a Product – Service Product - Core Service

and Peripherals. Price: Pricing of Services – Objectives – Factors
influencing Pricing Decisions – Reasons for Price Variations in Service.
Place: Place of Buyer and Seller interaction - Location of Premises
– Look of Premises and Channels of Distribution Used. Customers‘
Role in Service Delivery. Promotion: Promotion Techniques –
Objectives of Promotion –Word of mouth communication - People
contact and support personnel – Developing customer conscious
employees – Empowering People – appraisal and rewarding systems.
Process: Designing the service process – Blue Printing – Automation
– Customization – Service Production and Consumption Process.
Physical Evidence: Essential and Peripheral Evidence – Physical
Facilities – Appearance of Personnel.
Module – 3: Consumer Behavior 10 Hrs
Consumer involvement in service setting- Purchase process for

service – Difficulty of consumer in evaluation of service process.
Segmenting, Targeting and positioning services effectively: Focus on

competitive advantage.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-72

Module – 4: Relationship Management and Service Loyalty
16 Hrs
Relationship marketing- Building customer loyalty – Effect of
selecting profitable customers using 80/20 customer pyramid
and extended customer pyramid. Enhancing Service Value using
SERVQUAL – Measuring Service Productivity – Gaps in service
design and delivery. Managing Customer‘s Reservations and
Waiting Lists. Managing demand and supply.
Module – 5: Hotel Industry 6 Hrs

Classification of Hotels – Hotel Facilities – Guest Cycle – Marketing
Mix of Hospitality Industry – Hotel Management System.
Module – 6: Recent Trends 6 Hrs

The rise of Entertainment Industry – Movie and Television Business
– Event Management – Theme based entertainment – Concept of
Business and Knowledge Process Outsourcing – Tourism industry-
Consultancy Services & Fitness industry.
Skill Development:
1. Prepare a Brief Profile of successful marketing of services

and list out its success factors.
2. List out the best tourist destinations around the world.
3. Prepare a strategy to attract tourists in places which are not
essentially tourist attractive.
4. List out the best hotels in India and also mention how it is
different from others.
5. Visit a website of any hotel and list out its services offered
with special reference to guest cycle.
6. Select an upcoming service which is different and new, and
yet considered as profitable services.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-73

Book for Reference:
v Balachandran: Excellence in Services – Focus on People, Marketing,
Quality, Business Book Publishing House, Mumbai.
v Christian Gonroos: Services Management and Marketing,
Macmillan International, New York.
v Christopher Lovelock & Joechen Wirtz: Services Marketing – People
Technology and Strategy, Fifth Edition, Pearson Education.
v Jha S. M.: Services Marketing, Himalaya Publishing House,
Mumbai.
v Rust, Zahorik and Reiningham: Services Marketing, Addison
Wesley Publication.
v Valerie Zelthamel& Mary Jo Bitner: Services Marketing –
Integrating Customer Focus Across The Firm, McGraw Hill, New
York.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-74

UG 15AO 015 : STRATEGIC BRAND
MANAGEMENT
Objective:
To make the students understand the need and importance of
branding, learn the concepts and strategies related to branding
decisions and their practical applications in marketing.
Module 1: Introduction 10 Hrs

Introduction to brand management; Brand – meaning, evolution,
functions, role, advantages; Branding – meaning, creation of brands
and challenges; Brand management – strategic brand management
process.
Module 2: Brand equity, identity and positioning. 12 Hrs

Brand equity – meaning, steps in building brands – brand building
blocks – David Aaker‘s brand equity model; Brand identity and
positioning – brand value.
Module 3: Brand elements. 7 Hrs

Choosing brand elements – criteria – options – tactics – leveraging
brand knowledge – meaning – dimensions. Brand value chain.
Module 4: Brand measuring techniques. 8 Hrs

Measuring brand equity – techniques-brand audit process- return
on brand investment. Managing brand equity – reinforcement,
revitalisation, etc.
Module 5: Sustaining branding strategies. 15 Hrs

Designing and sustaining branding strategies – brand architecture
and hierarchy –building brand equity at different hierarchy levels-
branding strategy- brand imitations – strategies. Marketing programs
to build brand equity-IMC strategy-Designing and implementing
brand equity programs.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-75

Module 6: Managing brands across geographical boundaries
8 Hrs
Global branding – geographic extension – global opportunities –
conditions – barriers- organisation for a global brand – pathways to
globalisation of bands.
Luxury brand management – definition and relativity – psychological
phenomenon associated – luxury marketing mix, luxury retail –
international luxury markets.
Skill Development:
1. Write down the highlights of the case study of STARBUCKS

for developing branding strategy.
2. Discuss and report on measuring the sources of brand
equity with special reference to RED BULL.
3. Write a report on MTV in reference to their core strategic
elements in brand planning.
Book for Reference:

v Kevin Lane Keller, PHI/Pearson, Strategic Brand Management,
2nded.
v Chunnawalla, 1/ed, Compendium of Brand Management, HPH,
2003.
v Richard Rosenbaum-Elliott , Larry Percy, Simon Pervan, Strategic
Brand Management; OUP Oxford; 2 edition;2011.
v Peter Doyle and Philip Stern, Financial Times/Prentice Hall,
Marketing Management & Strategy; 4th edition, 2006.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-76

UG 15AO 016 : TRAVEL AGENCY AND TOUR
OPERATIONS
Objective:
To expose the students to the various travel agencies function
and procedures, and equip students and update the changes in
the industry to take care of the requirement of the profession.
Module 1- Role of Travel Agency and Tour Operation 8 Hrs

Travel agent, meaning and its importance. Types of travel agencies,
Classification of travel agency. Functions of travel agencies, setting
up of travel agencies, IATA accreditation, Roles, functions and
importance of – TAAI, TAFI, IATO, UFTAA, ASTA.- Objectives,
roles & functions - Sources of income for a travel agency, Inbound/
Outbound Tour operator – meaning, types, Role of tour operators
in growth of tourism industry. Package tours-meaning and types of
package tours
Module 2 – Emerging Trends in Travel Agency 6 Hrs

Current Changes in the commission system for travel agent,
Generalist to Specialist, Travel agent to consultant level, Advantages
in selling with non-commission system, its comparison with
commission system, Selling Cycle.
Module 3 – Travel Essentials and Regulations 8 Hrs

Travel Terminology, Codes – 2 Letter Codes, 3 Letter Codes, 4 Letter
Codes, Reservation & Message Codes, Miscellaneous Terminology
& Definitions, Concepts-meaning and scope-issues of Passports,
Visa, foreign exchange, Health regulations for international travel,
Special permits for restricted areas, Customs regulation, Emigration
& immigration, Taxes paid by travelers, Travel insurance.
Module 4 – Destination Geography 18 Hrs

Destination Geography – All about important countries and cities
of tourist interest, best-selling programs, Tourism circuits in USA,
Canada, and Mexico. Europe – France, Spain, Italy, U.K, Turkey,
Germany, Austria, Greece, Switzerland, Ireland, Belgium and
Netherlands Middle East - Saudi Arabia, United Arab Emirates,
SJCC/B.B.A./3 & 4 Sem/2019-20/P-77

Kuwait, Oman, Jordan, Israel and Jordan. Africa, Egypt, Kenya,
South Africa, Tanzania. Asia - Thailand, Singapore, Malaysia, China,
Japan, Macau, Australia and New Zealand.
Module 5 – Tour Itinerary Planning 10 Hrs

Components of Itinerary, Flight Itinerary, Tours Itinerary, inbound
Travel Management, Department of travel and market trends
existing in travel, development of itineraries, steps after Itinerary is
finalized, Guest handing and organizing special events.
Module 6 – Tour Costing 10 Hrs

Costing of Tour itinerary, packaging of tour itinerary, sample
itineraries, Tour Production, Steps of Tour development, Selecting
tour components, Identifying the benefits of Tour, Tour documents,
Tour pricing sales, Tour promotion, Tour packages and group travel,
Group tours cost, case study.
Skill Development:
1. Visit Various Tourism Boards and Prepare a Presentation.
2. Prepare a Tour itinerary keeping all points in mind required
for a Tour.
3. Make a Presentation on Incredible India.
4. Visit Travel Agencies/ Tour operator to gain information
on operations of Travel Agent and prepare a project report.
5. Arrange for a Guest Lecture from a Tour operator.
Book for Reference:

v A.K Bhatia- Tourism development, principles and practices
v Maneed Kumar- Tourism Today
v IATA- Travel and Tourism Management
v WTO- Travel & Tourism management
v West Wind Aviation Academy- Travel & Tourism management,
Arizona, USA.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-78

UG 17 AO 018: MONEY BANKING
AND PUBLIC FINANCE
Objectives:
Course introduces the student to the concept of money, banking and
public fiancé and to understand its importance in Indian economy
To gain knowledge about the working of the public finance system

in India
Module 1 – Introduction 10 Hrs

Money- Definitions, types, functions of money- - determinants of
money-classical and keynesian approach-M1, M2, M3 and M4.
Module 2 - Commercial banks 12 Hrs

Origin, functions-credit creation, limitation, deposit multiplier,
portfolio management Interest Rates. Determination; sources of
interest rate differentials; theories of term structure of interest rates;
interest rates in India.
Module 3 - Central Banks 6 Hrs

Functions - monetary policy - instruments-limitations
Module 4 - Public Finance 9 Hrs

Tax And Non Tax Revenue, Canons Of Taxation Direct And Indirect
Tax , Shifting Of Tax, Incidence Of Taxation-Gst. Tax Rates, Effects
Of Taxes On Production, Consumption , Distribution
Module 5 – Public Expenditure 12 Hrs

Types, growth- effects –principle of maximum social advantage-
Growth and effects of Public Expenditure. Public debt, types –
reasons of growth in public debt. Public Debt, Effects, Repayment of
Public Debt. Principles of debt management
Module 6 - Fiscal Federalism 11 Hrs

Concepts – BUDGET - Revenue account, Capital Account, Fiscal
Deficit, Revenue Deficit, Primary Deficit–Budget Estimate, Revised
Estimate, Plan and Non-Plan expenditure. Preparation, legislation
of the budget appropriations, Program Budgeting and Zero
SJCC/B.B.A./3 & 4 Sem/2019-20/P-79

Base Budgeting. Balanced vs. unbalanced budget. Fiscal policy –
Objectives and Tools.
Skill development:
1. Analyse the reasons for different interest rates structure
2. To help students understand the latest banking tools initiated
by commercial Banks
3. Awareness of the latest trend in e banking
4. Create awareness on the linkage between money, interest
rates and its impact on economic development

v Bhatia, H. L.(2012) Public Finance , Vikas Publication, New Delhi
v Cullis Johnand Jones Philip (2009) Public Finance and Public
Choice
v D.M.Mithani Money, Banking and Public Finance-
v Jhingan-money, banking and international trade
v M.L.Seth2007 Public fiancé
SJCC/B.B.A./3 & 4 Sem/2019-20/P-80

UG 17AO 019: HUMAN RIGHTS AND
SOCIAL JUSTICE
Objective:
• The main objective of the human Rights and social Justice
Paper - is to make the students aware of various problems in a
community. It helps them to provide knowledge and to know
about the main causes that affects their social life and human
rights.
• To teach the students and to enable people to help one another
and of their own.
• To understand and practice sustainable development with the
Human Rights approach.
• To create a thought of selfless service and socio- economic
development for all.
• To create men and women for others.
Module 1 – Human Rights and Social Justice 10 Hrs

What are Human Rights? Human - Dignity, Liberty, Equality,
Justice, Unity in diversity, Meaning and significance of Life based
Education, Social justice concept, definition, meaning, need, history,
principles, objectives and scope. Types of issues in urban, Rural and
tribal community.
Module 2 – Problems Associated With Rural, Urban and Tribal

Communities 10 Hrs
Understanding of growth and Development - and its Dimensions in
Rural, tribal and urban communities, Social- economic, cultural &
demographic profile of rural/tribal/urban population in India with
special emphasis on vulnerable community & their challenges.
Module 3 – Change and Challenges 10 Hrs

- Urbanization, globalization and liberalization, emerging trends,
causes of development in socio- cultural, socio- economic, socio-
political and its formal and informal classification of displacement,
relocation, violation of basic human rights
SJCC/B.B.A./3 & 4 Sem/2019-20/P-81

Module 4 – Government Schemes and Policies 15 Hrs
Prospects of rural life with reference to agriculture and allied actives
like land and its use, animal husbandry, irrigation, pre-production,
production and post-harvest technology, rural infrastructure-
drinking water, housing, health and education. Problems and
prospects of vulnerable sections among tribes: Primitive tribes,
nomadic, semi nomadic and de-notified tribes in India, their distinct
identity, profile of culture, living conditions, livelihood & nature
of problems associated and factors affecting their lives in India.
Module 5 - Governing Systems and Directive Principals of State

Policy 15 Hrs
Provisions to urban, rural and tribal communities, Ministry of Tribal
Affairs: National policies and implementation of
PESA Act and Article 244 provision of constituting tribal Councils.
Rural Constitution 73rd amendment and its implications. Rote of co-
operatives and rural banks, NABARD, District Rural
Development Agency in rural development. Urban community
development policies; programs: urban local bodies systems, urban
development departments, Commissions, Boards,
Corporations, Missions, their role & responsibilities in the
implementation of policies and programs with emphasis on lower
middle class and urban poor.

v Social Movements in India, Sage Publication, Ghanasham Shah
v Rajeswae Dayal: Community Development, programs in India,
Kitab
v Mahal publications Ltd.
v Mukerji, B.: Community Development in India: Orient Longmans,
New Delhi.
v Govt. of India: Five Year plans: publication division New Delhi
v Social Policy & Social Development in India: Kulkarni P D
v Pedagogy of the Oppressed – Paulo Freire
SJCC/B.B.A./3 & 4 Sem/2019-20/P-82

v Everyone likes a Good Drought – Palagummi Sainath
v Dr. B.R Ambedkar Biography
v Shah D.C: Tribal Issues in India.
v Jain P.C: Planned development among Tribals.
v Behura N.K: Tribals and the Indian Constitution.
v Hetne Bjorn-1982. : Development theory and the third world –Ideas
and action
v Tudipura, Jacob: Urban Community Development.
v Bosco A.B.: Social welfare planning in India.
v Paul wiebe(1975) :Social life in Indian slum
v Chaandra and Punalekar :Urban Community Development in India
SJCC/B.B.A./3 & 4 Sem/2019-20/P-83

UG 17AO 020: INNOVATION IN MANAGEMENT
Objective: The course aims at giving students a strategic level
understanding of innovation, and how to stimulate innovation in an
organization.
Module 1: Introduction to Innovation Management 12 Hrs
Concept and need of innovation; process view of innovation;
different aspects of innovation, innovation life cycle; dimensions of
innovation space; innovation theory; types of innovation; sources
of innovation; reverse innovation; disruptive innovation; frugal
innovation; discontinuous innovation.
Module 2: Strategic Management of Innovation 14 Hrs

Models of innovation process (technology life cycle model, product-
process life cycle model, dominant- design model, diffusion curve
model); developing innovation strategy (rationalist strategy,
incrementalist strategy, and technology trajectory); developing firm
specific competencies; innovation network (networks at start-up,
network at inside and outside the organization).
Module 3: Building an Innovative Organization 14 Hrs

Components of innovative organization; appropriate organization
structure; organizing for innovation (mechanistic, organic, segment
list, integrative, structure formality, unstructured chaos); innovation
as core business process (measuring innovation, learning to manage
innovation); creative climate; innovation and change management;
ten rules of strategic innovation.
Module 4: Innovation and Growth 10 Hrs

Developing innovative business plan; forecasting innovation;
estimation the adoption of innovation; anticipating the resources;
collaboration strategy; assessing risk and recognizing uncertainty;
Module 5: Capturing the Benefits of Innovation 10 Hrs

Creating value through innovation; innovation and firm performance;
protecting innovations; economic and social benefits of innovation;
service innovations.
Note: The case/assignment/project/ will be provided in advance
through proper channel (e-mail/in- person).
SJCC/B.B.A./3 & 4 Sem/2019-20/P-84
Skill Development:
1. Develop an innovative business plan, forecasting innovation;
estimating the adoption of innovation; anticipating the
resources and preparing the collaboration strategy.
2. Strategic alignment of competitive strategy with technology
strategy.

v Tidd, J., Bessant, J. And Pavitt, K: Managing Innovation: Integrated
technological, and market and organizational change, John Wiley
and Sons, 2009
v Conway S. and Steward F: Managing and Shaping Innovation,
Oxford University Press (SAE), 2009
Additional Reading:
v Melissa A Schilling, Strategic Management of Technological
Innovation, Tata McGraw Hill, 3rd edition
v V. Govindrajan and C. Trimble, Ten Rules for Strategic Innovators:
From idea to Execution, Harvard Business School Press, 2005
v C.K. Prahalad and M. S. Krishnan, The new age of innovation:
driving Co-created Value through Global Networks, Tata McGraw
Hill, 2008, 1st edition
SJCC/B.B.A./3 & 4 Sem/2019-20/P-85

UG 17AO 021: INTERNATIONAL TAX AND
TECHNOLOGY - I
Objective:
The objective of this course is to Focus on giving students and
overview of US partnership tax, taxation of foreign corporation and
individual tax laws.
Module 1 – Overview 7 Hrs

Accounting overview of tax professionals, introduction to US legal
and tax systems and tax lifecycle.
Module 2 – Partnership Taxation I 8 Hrs

Partnership basics, partnership formation and partnership taxable
income
Module 3 – Partnership Taxation II 11 Hrs

Partners‘ distributive shares, concept of substantial economic effect,
adjust outside basis for schedule K-1 information and simulation
case studies on partnership taxation.
Module 4 – US Taxation of foreign corporation 4 Hrs

Overview of US international tax which includes Worldwide VS
Territorial, Taxation of Foreign Earnings, Recognize the US and
foreign income tax consequences associated with different methods
of doing business abroad, Entity type analysis by referring to ITS
nomenclature and Identifying filing requirements and definition of
CFC and US Shareholder
Module 5 – Individual Taxation I 12 Hrs

Introduction to US Individual Taxation which include basic concepts
of US tax and overview of form 1040, filing requirement, filing
status, dependents and exemptions and income types which include
compensation, basics of income sourcing & W-2, stock options,
interest, dividend income, capital gains and sale of main home,
business income (Schedule C and self-employment tax), income and
loss from rental property, passive activity loss limitations, state and
local tax refunds and other income.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-86

Module 6 –Individual Taxation II 18 Hrs
Adjustments to income, deductions and credits, computation of taxes
and overview of advances topics like who is an expat, what is Sec 911
exclusion and overview of Form 2555, introduction to Foreign Tax
Credit, who is an inpat, substantial presence test and overview of
Form 1040NR and income recognition for foreign nationals
Skill Development:
1 Participate in simulations, case studies and quizzes on
partnership taxation, taxation for foreign corporations and
individual taxation
Book for Reference:

v U.S Master Tax guide by CCH publications
v EA Review Part 1: Individuals by Irvin N Gleim and James R.
Hasselback
v EA Review Part 2: Businesses by Irvin N Gleim and James R.
Hasselback
v EA Review Part 3: Representation, Practices & Procedures by Irvin
N Gleim and James R. Hasselback
v https://taxmap.irs.gov/taxmap/tmhome.htm
SJCC/B.B.A./3 & 4 Sem/2019-20/P-87

UG 17AO 022: INTERNATIONAL TAX AND
TECHNOLOGY - II
Objective:
Focus on giving students and overview of US corporate tax laws and
software used by tax professionals
Module 1 – Corporate Taxation I 12 Hrs

Entities overview, taxable income overview, analyze income, analyze
expenses and analyze asset basis and cost recovery.
Module 2 – Corporate Taxation II 13 Hrs

Analyze sale of assets, calculate corporate taxable income, compute
corporate tax liability and applicability and calculation of corporate
alternative minimum tax
Module 3 – Digital Technology 7 Hrs

Introduction to tools used in the tax world
Module 4 – SQL DB 10 Hrs

SQL overview and RDBMS concepts, single-table queries, joins and
sub queries, table expression and set operators, SQL commands and
SQL programmable objects.
Module 5 – Power BI 9 Hrs

Introduction and overview to Power BI, introduction to data sourse
concepts, concepts and options while connecting to data, analysis,
analyzing, getting started with calculated fields, formatting and
building interactive dashboards
Module 6 –SharePoint 9 Hrs

Introduction to SharePoint, basics of SharePoint, introduction to
InfoPath forms and SharePoint designer workflows.
Skill Development:
1. Participate in simulations, case studies and quizzes on
different topics in corporate taxation.
2. Lab sessions on SQL, Power BI and SharePoint.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-88

Book for Reference:
v U.S Master Tax guide by CCH publications
v EA Review Part 1: Individuals by Irvin N Gleim and James R.
Hasselback
v EA Review Part 2: Businesses by Irvin N Gleim and James R.
Hasselback
v EA Review Part 3: Representation, Practices & Procedures by Irvin
N Gleim and James R. Hasselback
v https://taxmap.irs.gov/taxmap/tmhome.htm
v https://www.irs.gov/forms-pubs/ebook
v Self-paced learning links on SQL, Power BI and SharePoint
SJCC/B.B.A./3 & 4 Sem/2019-20/P-89

UG 19AO 023: HUMANITARIAN ASSISTANCE
AND DISASTER MANAGEMENT
Objective:
1. The aim of this course is to provide knowledge of
Humanitarian assistance before and after disaster
2. To aim and approaches to disaster and risk reduction and to
enhance the knowledge by providing, realistic models in risk
reduction
3. To promote prevention and preparedness for disaster
4. To undertake mitigation and risk reduction steps
5. To prioritize rescue, relief , rehabilitation and reconstruction
Module 1 - Concept & Basis of Disaster management 8 Hours
Definition and Objective of Disaster management, History of disaster
management in India, meaning and definition of Humanity
Module 2 - Basic Disaster Management Aspects 10 Hours
The Significance of Disaster today, the Disaster Threat, Major
Requirements for Coping with Disaster
Module 3 - The Disaster Management Cycle, 10 Hours
Risk Disaster and National Development, Counter-Disaster Resources
Module 4 - International Disaster Assistance 10 Hours

SJCC/B.B.A./3 & 4 Sem/2019-20/P-90
Leadership in Disaster, Organization, plan, use of resources
Module 5 - Long – term Measures – 10 hours
Risk, Risk reduction, Prevention, Mitigation, Preparedness, Response,
Recovery, Logistics, Post-Disaster Review
Module 6 – Disaster Management Support Requirement 12 Hours
Training, Public Awareness, National Disaster Management
Policy,National Disaster Management Guidelines and policy, role of
NGOs, Civil society, in disaster management.
Skill Development:
1. Preparedness plans for disaster response.
2. Monitoring and evaluation plan for disaster response
3. Mapping of Disaster area and get medical aid and support
4. Setting up of early warning systems for risk reductions
Books for Reference
1. Introduction to International Disaster Management by Damon
P. Coppola (17 October 2006)

2. Disaster Management and Preparedness, Book by Larry
Collins and Thomas D Schneid (22 November 2000)
3. Disaster and Development Book by Andrew Collins (2009)
4. Natural Hazards and Disaster Management: Vulnerability
and Mitigation R B Singh (1 Dec, 2006)
5. Disaster Management in India Hardcover –Shastri K N 2011
SJCC/B.B.A./3 & 4 Sem/2019-20/P-91

UG 19AO 024: INTRODUCTION TO
PSYCHOLOGY
Objectives:
 To understand the essential processes underlying human

behavior.
 To give the students opportunity for self/personal growth
 To aid better understanding of themselves and others
 To expose commerce students to the different areas of
psychology, which might help them in make Career decision
in future
Module 1 – Introduction to Psychology 10 hours
Definition of Psychology - Classical Schools of Psychology –

Structuralism, Functionalism, Behaviorism, Gestalt Psychology,
Psychoanalytic Psychology, Humanistic Psychology - The Role of
Diversity in Psychology &Goals of Psychology - Sub-fields of
Psychology - Experimental, Biological, Personality, Social, Clinical and
Counselling -Developmental and Quantitative Psychology – Current
views of psychology – Ethics in Psychology
Module 2 - Emotions, Motivation, Personality 12 hours

Emotions: Meaning and definition and theories of emotions - Two
factor theories of emotions - Expression of emotions – functions of
emotions - Primary emotions- emotions and the brain –Fight, flight
and freeze- Culture and emotional variation
Motivation: Primary motives, general motives and secondary motives
– Biological motives - Intrinsic and extrinsic motivation - Theories of
motivation – Incentive approach, Cognitive Approach, Maslow‘s
Hierarchy
Personality: Definition of personality – Introvert& Extrovert – Self-
concept & Self-Esteem - Trait Approach – Biological approach –
SJCC/B.B.A./3 & 4 Sem/2019-20/P-92

Humanistic Approach – Behavioural Learning approach – Cognitive
approach
Module 3 – Theories of personality 10 hours

Psychology of Personality - Psychodynamic theory – theoretical
principles - Id, Ego, Super-ego – developmental stages - Defense
mechanisms - Cognitive Behavioral Theory (Conditioning,
Reinforcement) - Theory of psychosocial development – Eric Erickson
10 stages
Module 4 - Mental Abilities, Thought and Learning 10 hours

Intelligence-Defining Intelligence - Five Aspects of Intelligence -
Variations in Intelligence - Hereditary Influences - Environmental
Influences.
Thinking process – concepts - problem solving - decision making a
cognitive process – Creative thinking - Characteristics of Creative
Person- Language – cognitive approaches to learning, reinforcement
and punishment.
Learning - Types of learning – Associative learning – cognitive
learning - Classical conditioning – Operant conditioning – Shaping –
Punishment – Feedback – Leaning Aids – Modelling – Latent learning
Module 5 –Anxiety & Stress 12 hours

Abnormality Definition - Changing attitudes and concepts of mental
health and illness - Current views – Anxiety issues – Mood Disorders -
Stress related issues- emotional signs, behavioural sings & physical
signsAlcohol & Substance abuse
Module 6:- Health Psychology 8 hours

Coping mechanism – psychosomatic disorders - coping with threat –
Biofeedback - Guided Imagery – Meditation - psychological aspects of
well-being - Health and wellness- Positive psychology – Different
forms of therapies
SJCC/B.B.A./3 & 4 Sem/2019-20/P-93

Skill development:
1. Emotional Intelligence –to become aware of their own

emotions, control, and express appropriately and handle
interpersonal relationships with empathy.
2. Identification of ego-Defence Mechanism that are used by
oneself to protect from unpleasant feelings to make oneself
feel better for the individual
3. Motivation – the individual will be able to discoverthe factors
motivating them towards certain behaviours
4. Breaking habits by associating involuntary response to
stimulus and by associating voluntary behaviour with
consequences.
5. Stress management (Relaxation technique, Guided Imagery)

 Feldman R.S (2011 ).Understanding Psychology, 10th edition.
Delhi : Tata- McGraw Hill.
 Morgan C.T. et al (2000). Introduction to psychology (7th ed.).
New Delhi: Tata McGraw Hill
 Snyder, C.R. & Lopez, S.J. (2002). Handbook of positive
psychology. (eds.). New York: Oxford University Press.
 Barlow, D.H. & Duranb, M. V.(2000). Abnormal Psychology –
2nd Edition, Toronto: Thompson Publication
 Duane Schultz, Sydney Schultz (2012) Theories of Personality,
Wadsworth, Cengage Learning,
SJCC/B.B.A./3 & 4 Sem/2019-20/P-94

SEMESTER IV
FSD 15 401 : ENVIRONMENT AND PUBLIC HEALTH
Module 1 - Linkages between Environment and Health 10Hrs

Understanding linkages between Environment and Public Health:
Effect of quality of air, water and soil on health. Perspective on
Individual health: Nutritional, socio-cultural and developmental
aspects, Dietary diversity for good health; Human developmental
indices for public health.
Module 2 - Climate Change and Implications on Public Health

12Hrs
Global warming - Agricultural practices (chemical agriculture) and
Industrial technologies (use of non-biodegradable materials like
plastics, aerosols, refrigerants, pesticides); Manifestations of Climate
change on Public Health- Burning of Fossil fuels , automobile
emissions and Acid rain.
Module 3 – Diseases in Contemporary Society 14 Hrs

Definition- need for good health- factors affecting health. Types
of diseases - deficiency, infection, pollution diseases- allergies ,
respiratory, cardiovascular, and cancer Personal hygiene- food
- balanced diet. Food habits and cleanliness, food adulterants,
avoiding smoking, drugs and alcohol. Communicable diseases:
Mode of transmission -epidemic and endemic diseases. Management
of hygiene in public places - Railway stations, Bus stands and other
public places. Infectious diseases: Role of sanitation and poverty case
studies on TB, diarrhea, malaria, viral diseases .Non-communicable
diseases: Role of Lifestyle and built environment. Diabetes and
Hypertension.
Module 4 - Perspectives and Interventions in Public Health

14 Hrs
Epidemiological perspectives — Disease burden and surveillance;
Alternative systems of medicine - Ayurveda, Yoga, Unani, Siddha
SJCC/B.B.A./3 & 4 Sem/2019-20/P-95
and Homeopathy (AYUSH); Universal Immunization Program
(UIP); Reproductive health-Youth Modulee for Victory on AIDS
(YUVA) program of Government of India. Occupational health
hazards-physical-chemical and biological. Occupational diseases-
prevention and control.
Module 5 - Environmental Management Policies and Practices

10 Hrs
Municipal solid waste management: Definition, sources,
characterization collection and transportation and disposal
methods. Solid waste management system in urban and rural areas.
Municipal Solid waste rules. Policies and practices with respect to
Environmental Protection Act, Forest Conservation Act, Wild life
protection Act, Water and Air Act, Industrial, Biomedical and E
waste disposal rules.
Skill Development:
1. Examining local cuisines for dietary diversity.
2. Examining National Health Survey data e.g. National

Family Health Survey, Annual Health surveys.
3. Survey of Immunization coverage in a particular area.
4. To establish if there is a relation between GDP and life

expectancies/Health parameters.
5. Survey of Respiratory allergies.
6. Examining household / institutional / market/neighbor-

hood wastes and their disposal mechanism.
7. Survey of households along the Arkavathi and Cauvery

River for life expectancy and common ailments and
diseases.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-96

8. Determine the extent of use of paper and suggest means of
reducing the use of paper and paper products.
9. Documentation of festival/fasting and mapping of agro-
ecological cycles.
10. Definitions of poverty - Governmental policies on poverty
mitigation - facts and fiction.
11. Health indicators vis- a-vis income groups.
12. Deforestation and flooding - myth or fact?
13. Smoking and Lung Cancer.
14. Estimation of water-demands of a city/town.
15. Adapting water-harvesting technology - survey,
sustainability.
Book for Reference:
v Nandini N, SModuleha N. and Sucharita Tandon, (2007),
Environmental Studies, Sapna Book House, Bangalore.
v Michel, Mckinney, Robert and Logan (2007). Environmental
Science – Systems & Solutions. Jones & Barlett Publishers, Canada.
v Minkoff, E., & Baker, P. (2003). Biology Today: An Issues Approach
(3 ed.).
v Park, K. (2011). Preventive and Social Medicine. Benarsi Das
Publications, (pp. 16- 19,24-27).
v Public Health Nutrition in Developing Countries Part-2). Wood
head Publishing India.
v Sadgopal, M., & Sagar, A. (2007, July-September). Can Public
Health open up to the AYUSH Systems and give space for People‟s
views of health and disease?.
v Sekhsaria, P. (2007). Conservation in India and the Need to Think
Beyond „Tiger vs. Tribal‟. Biotropica, 39(5), 575-577.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-97

v Tyler Miller and Scott E. Spoolman „Environmental Science‟ (2012)
13th edition First Indian Reprint Chapters 14-17 (total pages 108)
Cengage Learning, New Delhi. www.cengage.co.
v UNDP. (2013). The Human Development Report, The Rise of the
South: HumanProgress in Diverse World. New York: UNDP, (also
available in Hindi),
v Wani, M., & Kothari, A. (2007, July 15 ). Protected areas and
human rights India: the impact of the official conservation model on
local commModuleies. Policy Matters, 100-114.
SJCC/B.B.A./3 & 4 Sem/2019-20/P-98

Bba III&IVsem 19

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St.

Joseph’s College of Commerce

Accredited and Re-Accredited with „A‟ Grade by the

Recognized by the UGC as

Bachelor of Business Administration

Semester III & IV

St. Joseph‘s College, Bangalore was established in 1882 by the

Since its inception as an independent institution, the College has

The College aims at the integral formation of its students,

The College is committed to providing quality education to its

THE DEPARTMENT OF BUSINESS ADMINISTRATION:

OBJECTIVES OF THE BBA PROGRAM:

SJCC/B.B.A./3 & 4 Sem/2019-20/P-2

Candidates who have completed the Two year Pre – University

II. DURATION OF THE PROGRAM:

The program of study is 3 years of Six Semesters. A candidate

III. MEDIUM OF INSTRUCTION:

The medium of instruction shall be English.

a) A student shall be considered to have satisfied the

b) A student who fails to complete the course in the manner

Refer page no 7-8

VI. TEACHING AND EVALUATION:

M.Com/MBA/MFA/MBS/MTA graduates with B.Com,

SJCC/B.B.A./3 & 4 Sem/2019-20/P-3

VIII. MINIMUM FOR A PASS:

IX. CLASSIFICATION OF SUCCESSFUL CANDIDATES:

Subject category Instruction Hrs/week Credits

SJCC/B.B.A./3 & 4 Sem/2019-20/P-4

Grade 10 9.5 9 8.5 8 7.5 7 6.5 6 5.5 5 4.5 0

3. The semester grade point average (SGPA)-is the sum of

SJCC/B.B.A./3 & 4 Sem/2019-20/P-5

XI. REVALUATION, RETOTALING and IMPROVEMENT:

SJCC/B.B.A./3 & 4 Sem/2019-20/P-6

Major •Perspectives •Business •Corporate

•Organiz- •Marketing • Management •Entrepreneurship • Income Tax -I

Certificate - 2 Cr 1Cr 1Cr - -

SJCC/B.B.A./3 & 4 Sem/2019-20/P-7

CIA – Continuous Internal Assessment ESE – End Semester Exam

SJCC/B.B.A./3 & 4 Sem/2019-20/P-8

Module 1 - Company Final Accounts 12 Hrs

Module 2 - Intangible Asset 5 Hrs

Module 3 - Provisions, Contingent Liabilities and Contingent

Module 4 - Accounting for Mergers and Acquisitions: 18 Hrs

Module 5 - Internal Reconstruction 10 Hrs

SJCC/B.B.A./3 & 4 Sem/2019-20/P-10

Module 1 - Financial Management 5 Hrs

Module 2 – Financing Decision – Cost of Capital 10 Hrs

Module 3 - Financing Decision – Capital Structure 10 Hrs

Module 4 - Investment Decision 15 Hrs

Module 5 – Dividend Decision 8 Hrs

SJCC/B.B.A./3 & 4 Sem/2019-20/P-11

1. To collect and scrutinize share application forms of IPOs.

2. To calculate the EPS of various companies.

3. To determine the operating cycle for a manufacturing and non

4. To visit banks and collect information regarding short term

5. To track the dividend policies of some well known companies.

Books for Reference:

v Dr. S. N. Maheswari&Dr. C B. Gupta: Financial Management

v Dr.Sathya Prasad & P. V. Kulkarni: Financial Management