KADI SARVA VISHWAVIDYALAYA

GANDHINAGAR
(Established Under the State Act of Gujarat, No-21, 2007)

BACHELOR OF BUSINESS
ADMINISTRATION (BBA)

CBCS Pattern

Syllabus
Semester VI

Sector-23, Gh-6, Gandhinagar, Gujarat (India)

Phone: 079-23245735
E-mail: bpcbba@gmail.com
Website: www.bpcba.org
 BBA Sem-VI
Taxation - II (BBA 601)

Rationale:
Every person engaged with any type of Commercial activity requires knowing
Government laws and Acts pertaining to Direct and Indirect Tax to make one’s activity
more authentic and profitable. This subject in particular involves almost every latest and
updated Acts classified under different heads of Income which does not only create
awareness about the subject importance but also opens and clears views for different
areas and aspects of Management.

Learning Outcome:
After the subject being taught the student will be able:
1. To create awareness about the subject importance.
2. To relate this subject with other closely related areas of Management like
Accounting, Finance, and Economics etc.
3. To show different ways to the students by which they can learn to render ethical
practices and also help their activities to compete and survive successfully.

Teaching
Exam Scheme
Sr. Scheme
No./ External Internal
Subject Title
Sub. Theory + Theory Theory Total
Tut. Credit
Code Practical Max. Max. Marks
Hrs. Hrs.
Marks Marks
BBA 601 Taxation - II 4+0=4 0 3 70 4 30 4 100

Sl.
Chapter Topics Wtge Marks
No.
Introduction, Meaning and Types of
Capital Assets, Meaning and types of
capital gains, Transfer of Capital Asset,
Full value of Consideration, Expenditure
1 Capital Gains on Transfer, Cost of acquisition, Cost of 25% 18
improvement, Indexed cost of Acquisition
and Improvement, (Only Basic Practicals)
Set off and carry forward of losses ,
Exempted Capital Gains
Introduction, Practicals on arriving at
business income trough P & L a/c ,
Profits and gains
Excluding Income and Expenditure a/c
2 from business or 25% 18
and Receipt and Payment a/c, Allowable
profession
deductions, Depreciation of Current
Financial Year

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 Income chargeable under the head
“Income from other sources”, Other
incomes under “Income from other
sources”, Dividend Income, Income of
Income from Interest on Securities, Winning from
3 25% 17
other sources lotteries, Crossword puzzles, Horse race
and card games etc., Income from let out
machinery, plant or furniture, New
provisions for Causal income, Amount not
deductible
Filing of tax return, Time limit for filing
Assessment return of Current Financial Year
Procedure and Tax deducted at source (TDS) for five
4 Deductions from heads of income 10% 7
Gross Total Permanent Account Number (PAN)
Income Deductions from Gross total income from
u/s 80(c)
Concept, Salient Features, Benefits,
Overview of GST Acts, Definitions:
Aggregate Turnover, Business, Central
Goods and Tax, Cess, Composite Supply, Exempt
5 15% 10
Service Tax Suuply, Goods, Integrated Tax, Input Tax,
Input Tax Credit, Mixed Supply, Output
Tax, Reverse Charge, Services,
Exemptions
Total 100% 70

References:
1. Student’s Guide to Income Tax including Service Tax & VAT, Singhania and
Singhania, Taxmann Publication.
2. Taxation, Prin. T. J. Rana et. al. Sudhir Prakashan.
3. Systematic Approach to Income Tax & CST, Ahuja and Gupta, Bharat Prakashan

BBA Sem - VI
Advance Marketing Management (BBA 602)

Rationale:
To sensitize the students towards the concepts of Sales Force Management, Advertising,
Marketing strategies and International Marketing, with the help of this subject the
students develop insights into emerging trends in the Marketing environment. It also
helps them in understand the significance of marketing and management of various
aspects which are used in the industry. This module are included in the curriculum to give
students an insight to speciation subjects in further studies and can make better selection
of subjects.

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 Learning Outcomes:
1. To acquaint the students with the appropriate concepts, theories, models and other
tools used in Marketing.
2. To help students to make a better selection of subjects for their further studies

Sr. Subject Title Teaching Exam Scheme

No./ Scheme
Sub. Theory + Tut. External Internal Credit Total
Code Practical Theory Theory Marks
Hrs. Max. Hrs. Max.
Marks Marks
Advance
BBA 602 Marketing 4+0=4 0 3 70 -- 30 4 100
Management

Sl.
Chapter Topics Wtge Marks
No.
Objectives of Sale Management
Designing the Sales Force (Sales force
objectives, Sales Force Structure, Sales
Sales Force Force Size, Sales Force Compensation---
1 25% 18
Management - All in Brief)
Managing the Sales Force ( Recruiting
and Selecting, Training, Motivation and
Evaluating---- All In Brief)
Introduction, Meaning and Definition of
Advertising
Objectives of Advertising
AIDA Model and Goals of Advertising
Benefits of Advertising
Types of Advertising
Advertising
2 Advertising Management Process 25% 17
Management
(Identifying the target audience,
Specifying the Advertisement Objectives,
Setting the Advertisement Budget,
Developing the Message, Selecting the
Media, Scheduling , Measuring
Advertising Effectiveness)
Marketing Planning – Designing the blueprint for
3 Strategies & future (Corporate Plan, Business Unit 25% 18
Plan Plan, Operational Plan)

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 BCG Matrix
Product- Market Expansion Grid
SWOT Analysis
Porter’s Five Force Model
Strategic Alliance
Introduction, The Concept of
International Marketing, Terms in
international Marketing,
Reasons for entering international
Markets,
Introduction to Stages of Internationalization,
4 International The modes of International Market Entry 25% 17
Marketing (Production in Home Country-
1. Exports 2 Providing off shore services;
Production in Foreign Country-
1. Contractual Mode
2. Investment Mode)
Factors affecting modes of Entry
Total 100% 70

References:
1. Marketing Management by Tapan K Panda
2. Marketing Management by Kotler, Keller, Koshy and Jha
3. Sales Management by Richard R Still, Edward and Norman
4. International Marketing by Rakesh Mohan Joshi

BBA SEM-VI
Human Resource Management-II (BBA 603)
Rationale:
After learning the basic human resource management practices in BBA Sem – V, they are
needed to learn about the area of industrial relation. This includes management of
compensation, healthy and safe environment of work, and welfare of the employees and
existence of trade union to protect the worker interest and solve the work related issues
through collective bargaining. It is necessary for the future HR managers for creating
industrial harmony.

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 Objectives:
After the subject being taught the student will be able to know the following:
1. The various concepts used and applied by the organization for managing the
people.
2. Scope and application of these concepts and practices with legal provisions.
3. How to manage people in their daily life.

Sr. Subject Title Teaching Exam Scheme

No./ Scheme
Sub. Theory + Tut. External Internal Credit Total
Code Practical Theory Theory Marks
Hrs. Max. Hrs. Max.
Marks Marks
BBA 603 Human Resource 4+0=4 0 3 70 -- 30 4 100
Management-II

Sl.
Chapter Topics Wtge Marks
No.
1 Compensation Meaning, Nature of Compensation, Objective
Management of Compensation Planning, Equity and Pay
Rates, Components of Pay Structure in India,
Difference between Wage and Salary,
Methods of wage payment: Time wage 20% 14
System and Piece Wage System, Principles of
Wage & Salary Administration, Factors
Influencing Compensation Levels, Wage
Policy and Wage Policy in India.
2 Employee Health Health: Meaning, Need and Legal Provisions
Safety and Welfare as per Factories Act 1948.

Safety: Meaning, Purpose, Effective Safety

Management, Legal Provisions as per
20% 14
Factories Act 1948.

Welfare: Meaning, Purpose, Agencies for

Welfare Work, Types of Welfare Facilities,
Statutory Provisions as per Factories Act 1948
3 Industrial Relation Definition, Characteristics, Factors and
Objective of IR; Function of IR; Conditions
20% 14
for congenial IR.

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 Meaning, Forms, Causes of Industrial
Disputes; Industrial Disputes Prevention and
Settlement Machinery.
4 Trade Union and Meaning and characteristics of Trade Union.
Employers Objective of Trade Union; Function and Role
Associations of Trade Union; Trade Union Structure,
Statutory Provisions: Registration, Status,
Cancellation, Obligation, Rights & Liabilities 20% 14
and Union Problems.

Employers’ associations: Introduction and

Objectives (Primary and Secondary)
5 Collective Meaning and features of Collective
Bargaining Bargaining. Importance of Collective
Bargaining. Essential Conditions for the
success of Collective Bargaining; Functions of 20% 14
Collective Bargaining Process of Collective
Bargaining Hurdles of Collective Bargaining
in India.
TOTAL 100 70

References:
1. Personnel and Human Resources Management – K Ashwathapa
2. Personnel and Human Resources Management – P Subba Rao
3. Human Resources Management – V S P Rao
4. Web Net.

BBA Sem-VI
Essentials of Business Environment (BBA 604)

Rationale:
In view of growing competition in contributing to the society, it is important for the
students of management to understand and analyze the current Indian business
environment – both internal and external. Hence, there is a need of a course of this kind
wherein various issues relating to Indian business environment and policy framework are
discussed with a comparative perspective and their impact on Indian business.

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 Learning Outcomes:

After the subject being taught the students will be able to learn:

1. Basic components of businesses environment for strategy formulation in the Indian

context.
2. Impact of the various sectors of the economy viz. Agriculture, Industry, International
trade etc. on Indian business.
3. Analyze the impact of various policy issues on the Indian business environment.

Sr. Subject Title Teaching Exam Scheme

No./ Scheme
Sub. Theory + Tut. External Internal Credit Total
Code Practical Theory Theory Marks
Hrs. Max. Hrs. Max.
Marks Marks
Essentials of
BBA 604 Business 4+0=4 0 3 70 -- 30 4 100
Environment

Module Chapters Topics Wtge Marks

Components of Meaning of Business Environment –
1 Business Internal and External Environment of 5% 04
Environment Business
Political, Only fundamentals of Political Environment
Economic, Social of Business, Economic Environment, Social
and Environment and Technological
2 15% 10
Technological Environment of Indian Business
Environment of
Business (PEST)
India’s National National economic planning in India:
Economic Definition and Objectives – Five Year Plans
4 10% 07
Planning and (Only FYP-1, 2) – NITI Ayog – Structure
NITI Ayog and Function
Indian Role of Indian Agriculture; Problems faced
5 20% 14
Agriculture by Indian Agriculture
Indian Industry: Role of Indian Industry sector; Problems of
6 Indian Industry sector 20% 14
Economic Need for Economic Reforms – 1991: The
Reforms, LPG Policy (Policy related to
7 Liberalization, Privatization and 15% 11
Globalization)
8 Exports and Basics of Exports and Imports Policy; 15% 10

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 Imports Policy Import Substitution, Import Restriction and
Import Liberalization Policy; Export
Promotion Policies
Total 100% 70

References:
1. Mishra, S. K. & V. K. Puri (2008), Economic Environment of Business, Fifth Revised
and Enlarged Edition: 2008, Himalaya Publishing House.
2. Aswathappa, K. ((2006), Essentials of Business Environment, Eighth Revised and
Enlarged Edition: 2006, Himalaya Publishing House.
3. Joshi, R and Sangam Kapoor (2009), Business Environment, Second Revised Edition,
Kalyani Publishers.
4. Cherunilam, Francis (2005), Business Environment, Sixteenth edition Himalaya
Publishing House, Mumbai
5. Economic Survey, Ministry of Finance, Govt. of India, Various Issues

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 Electives for SEM – VI
BBA Sem – VI (Elective-II: Marketing Elective)
Brand Management (BBA 605 A)

Rationale:
Effective brand management is the key to developing product and communication
strategies which lead to marketing success. This course is designed to develop the
necessary knowledge and skills for creating and managing brands which resonate with
customers and allow the marketing organization to build and maintain a loyal and
profitable customer base. A range of branding theories, concepts, strategies and practices
designed to build, measure and sustain brand equity will be addressed across a range of
real world contexts, product types and industries.

Objective:

1. To inculcate students with practical aspects of branding

2. Explain the importance of branding as a marketing tool
3. Recommend appropriate basic brand elements for a chosen product for a given
target market
4. Propose basic strategies that marketers might use to sustain and build brand equity
5. Evaluate methods used to measure brand equity
6. Critically analyze the effectiveness of brand management in an organizational
context

Sr. Subject Title Teaching Exam Scheme

No./ Scheme
Sub. Theory + Tut. External Internal Credit Total
Code Practical Theory Theory Marks
Hrs. Max. Hrs. Max.
Marks Marks
BBA Brand
4+0=4 0 3 70 -- 30 4 100
605 A Management

Sl. Topics
Units Wtge Marks
No.
Unit I Define brand, Why do brands matter. Brand
Introduction to Challenges and Opportunities, Strategic
1 20% 14
Brand brand management Process
Management
Unit II Customer based brand Equity, Sources of
2 Customer Based brand equity, Building a strong brand; the 30% 21
Brand Equity four steps of brand building

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 Unit III Concept of brand positioning, crafting a
3 Brand positioning strategy, guiding principles for 20% 14
Positioning positioning, repositioning and its strategies
Brand Elements and Criteria for choosing
Unit IV
brand Elements, Brand building
Designing and
communication options:
4 implementing 30 % 21
(Advertising and promotion, interactive
brand marketing
marketing, events and experiences, mobile
programs
marketing), 6 C’s of IMC programs.
Total 100% 70

References:
1. Brand Marketing Management, M.V. Kulkarni, Everest Publishing House.
2. Strategic Brand Management, Kevin Keller, Pearson.
3. Brand Management Principles and Practices, Kirti Dutta. Oxford

BBA Semester-VI (Elective-II: HR Elective)

Labour Law (BBA 605 B)
Rationale:
The syllabus has been designed to provide working knowledge and understanding of
certain labour law which have direct bearing on the functioning of companies.

Learning Outcomes:
After the subject being taught, the students should be able to:
1. Understand legal provisions of various labour laws in India.
2. Understand and execute legal provisions of provident fund, bonus and gratuity.
3. Understand effects of these legal provisions on business and employees.

Sr. Subject Title Teaching Exam Scheme

No./ Scheme
Sub. Theory + Tut. External Internal Credit Total
Code Practical Theory Theory Marks
Hrs. Max. Hrs. Max.
Marks Marks
BBA
Labour Law 4+0=4 0 3 70 -- 30 4 100
605 B

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Module Chapter Topic Wtge Marks
Object and Scope, Definitions,
Responsibility for payment of wages, Time
for wage payment, Mode of payment of
wages, Deductions from the wages of an
Payment of
employee, Maintenance of registers and 20% 14
Wages Act, 1936
records, Claims arising out of deductions
1 from wages or delay in payment of wages
and penalty for malicious or vexatious
claims.
Object and Scope, Definitions, Act to have
overriding effect, Duty of employer to pay
equal remuneration to men and women
Equal workers for same work or work of a similar
2 Remuneration nature, Discrimination not to be made 10% 07
Act, 1976 while recruiting men and women,
Authorities for hearing and deciding claims
and complaints, Maintenance of Registers,
Penalty
Introduction, Application of the Act,
Important Definitions, Schemes Under the
Employees’ Act, Employees Provident Fund Scheme,
Provident Funds Employees’ Pension Scheme, Employees’
And Deposit-Linked Insurance Scheme,
3 20% 14
Miscellaneous Determination of Moneys Due from
Provisions Act, Employers, Employer not to Reduce
1952 Wages, Transfer of Accounts, Protection
against Attachment, Power to Exempt,
Compliances Under the Act
Object and Scope of the Act, Application
of the Act, Act not to Apply to Certain
Classes of Employees, Important
Definitions, Calculation of Amount
Payable as Bonus, Computation of gross
Payment Of
4 profits, Deductions from gross profits, 30% 21
Bonus Act, 1965
Calculation of direct tax payable by the
employer, Computation of available
surplus, Eligibility for Bonus and its
Payment, Bonus Linked with Production or
Productivity, Power of Exemption,

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 Penalties, Offences by Companies
Application of the Act, Who is an
Employee?,
Other Important Definitions, When is
Payment Of Gratuity Payable?, To Whom is Gratuity
5 Gratuity Act, Payable? 20% 14
1972 Exemptions, Rights and Obligations of
Employees, Rights and Obligations of the
Employer, Recovery of Gratuity, Protection
of Gratuity, Compliances Under the Act
Total 100% 70

References:
1. Taxmann’s: General and Commercial Laws.
2. N.D. Kapoor: Handbook of Industrial Law; Sultan Chand & Sons
3. B. D. Singh: Industrial Relations and Labour Laws, Excel Books
4. ICSI Industrial and labour law reading material

BBA Sem-VI (Elective – II: Finance Elective)

Indian Financial System (BBA 605 C)

Rationale:
Management students are required to be acquainted with various facets of business
functioning at National and International level. Indian Financial system will equip the
students with how co -existence and co-operation between Formal and Informal financial
sectors in India prevails and functions.

Learning Outcomes:
After the subject being taught; the student will be able:
1. To understand the Indian Financial System
2. To know various Financial Markets exists in India
3. To understand the Functioning and Process of Financial Markets
4. To Know New Financial Instruments coming in to Practice
5. To Learn Concepts of Factoring and Forfaiting in formal and Informal Financial Sector

Page 13 of 18
 Sr. Subject Title Teaching Exam Scheme
No./ Scheme
Sub. Theory + Tut. External Internal Credit Total
Code Practical Theory Theory Marks
Hrs. Max. Hrs. Max.
Marks Marks
BBA Indian Financial 4+0=4 0 3 70 -- 30 4 100
605 C System

Unit Chapter Topic Wtge Marks

Introduction
Components of the Formal Financial
1 The Financial
System 20% 14
System
 Functions of a Financial System
 Financial System Design
Capital Markets
 Introduction 10% 07
 Basics and types of Equity Market
2  Basics and segments of Debt Market
Financial Markets
Money Market
 Introduction 10% 07
 Basics and types of money market
Instruments
 Meaning
 The need for setting up a depository
Depositories and system in India
3 Custodians  The difference between a demate share 20% 14
and physical share
 The benefits of depository system
 The depository process
 The meaning of custodian

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  Meaning
 Types of Financial Instruments
o Floating Rate Bonds(FRBs)
o Zero Interest Bonds(ZIBs)
o Deep Discount Bonds(DDBs)
o Revolving Underwriting
Finance Facility(RUFF))
o Auctions Rated
Debentures(ARDs)
4 New Financial 20% 14
o Secured Premium Notes(SPNs)
Instruments
o Debentures
 Non-Convertible(NCDs)
 Partly-
Convertible(PCDs)
 Fully –
Convertible(FCDs)
o Differential Shares(DS)
o Perpetual Bonds(PBs)
o Municipal Bonds(MBs)
 The Meaning of Factoring
 The origin of Factoring
 Types of Factoring
 Factor Mechanism
 Factoring charges and legal aspects
 Benefits
Factoring and  To Clients
5 20% 14
Forfaiting
 To Customers(Buyers)
 To Banks
 Origin of Forfaiting
 Characteristics of Forfaiting
 Need and benefits of Forfaiting
 Difference between Factoring and
Forfaiting
Total 100% 70

References:
1. Indian Financial System- Bharati V. Pathak, Pearson Education
2. Indian Financial System- Desai Vasant , Himalaya Publication
3. Indian Financial System- Deodhar S.B. and Ab, Himalaya Publication
4. Indian Financial System- Ramesh Babu , Himalaya Publication
5. Indian Financial System- Khan M.Y., Tata McGraw Hill

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 BBA Sem-VI
Capstone Project (BBA 606)
Rationale:
Bachelor of Business Administration (BBA) is the programme that prepares the base of
the future managers. Managers apply the theoretical knowledge in practice for managing
the company and taking various decisions in the day-to-day functioning. In this context it
is highly necessary that the BBA students are given practical exposure right at the
beginning of their career. This is a subject carrying 100 marks with the same break-up as
other subjects i.e., 30 marks internal and 70 marks external. Students are divided into
groups and allotted faculty guides. Under the guidance of faculty guides, the groups work
on a topic related to the management field such as Finance, Marketing, Human Resources
Management, General Management, Operations Management, and Functioning of the
Indian Economy etc. The faculty guides remain in constant touch with the students right
since the selection of the topic till the submission of the report. Meetings are held at
regular intervals as per the pre-decided schedule and guidance is provided to the students
in each step of carrying out the research and report preparation.

Learning Outcomes:
After the subject being taught the student will be able to know the following:

1. Understand the various emerging management concepts and their practical

implications
2. Know how to do basic research
3. Know how to write a report and defend it
4. Understand group dynamics while working in group

Sr. Subject Title Teaching Exam Scheme

No./ Scheme
Sub. Theory + Tut. External Internal Credit Total
Code Practical Practical Practical Marks

Hrs. Max. Hrs. Max.

Marks Marks
BBA 606 Capstone Project 0+4=4 0 -- 70 -- 30 4 100

Page 16 of 18
Sl.
Chapter Topics Wtge Marks
No.
What is a project report - Why a project
Introduction 5% 04
1. report in BBA

Cover Page – Certificate -

Structure of a Acknowledgement – Executive -
Project Summary/Preface - Table of Contents - 10% 07
2.
Report From Chapter -1 to Conclusion and
Bibliography

Definition of a questionnaire - Why

Preparing a questionnaire - How to set questions in a
15% 10
3. Questionnaire questionnaire in order – What to avoid
while preparing a questionnaire

Collection of Methods of collecting primary data – How

Data to ask questions to respondents – Sources
of secondary data – How to collect data 20% 14
4. (Primary &
from secondary sources – Cares to be
Secondary)
taken about data collected from internet
sources

Caution How to start introduction – How to write

while writing objectives, research methodology and 20% 14
5. cauterization scheme – How to set
report
chapters – Basic formatting – The linking
factors

Analysis and Tabulation and Classification of data -

20% 14
6. Interpretation Various tools of analyzing data (overview)
– How to interpret data

Difference between reference and

Bibliography bibliography – Principles of writing 10% 07
7. writing bibliography for books, edited books,
journals, mimeo, journals, newspapers and
websites
Total 100% 70

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Assessment Scheme
Internal (30%) External (70%)
Report Viva Report Viva
60% 40% 60% 40%

Note: The passing and class awarding criteria are the same as other subjects.

Suggested Activities (Any Two)

1. Designing a demo questionnaire and submitting to concerned faculty guides.

2. Reading at least one book on report writing/research methodology and submitting
a summary of two pages.
3. Developing a list of references (at least 10) on any subject and submitting.

Reference:

1. Research Methodology by R. Panneerselvam, PHI Learning Pvt. Ltd.

2. Research Methodology and Management Decision by L.N. Aggarwal & Parag
Diwan, AIMA OM Series for Students.
3. Research Methods for Business by, Uma sekaran, Wiley India Pvt. Ltd.
4. Business Research Methods by, Donald R. Cooper & Pamela S Schindler. Tata
Mcgraw Hill Education Pvt. Ltd.
5. Business Report Writing by, R.C. Sharma & Krishna Mohan, Tata Mcgraw Hill
Education Pvt. Ltd.

Passing and Promotion Criteria

Promotion to Condition for Promotion

Semester – II Term of semester – 1 is granted
Semester – III Term of semester – 1 and 2 are granted
Semester – IV Pass in all subjects of semester – 1 and Term of semester – 2 and 3
both are granted
Semester – V Pass in all subjects of semester – 1 & 2 and Term of semester – 3 and
4 both are granted
Semester – VI Pass in all subjects of semester – 1, 2 & 3 and Term of semester – 4
and 5 both are granted
Term is granted based on internal evaluation.

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