7 Bba

❖ PROGRAM OUTCOMES (PO) OF THE UNDER-GRADUATE
COURSES OFFERED (BBA)
PO1 - Upon completion of the BBA program, the individual must

demonstrate maturity, professionalism and team working skills.
PO2 - Upon completion of the BBA program the students will have
general idea of operations in business.
PO3 - Upon completion of the BBA program, the individual will
have specialized skills to deal with area specific issues of concern.
PO4 – Upon completion of the BBA program, the individual will be
able to apply technological knowhow for business advancements.
PO5 - Upon completion of the BBA program, the individual will be
capable of analyzing, investigating and solving critical business
issues.
❖ Program Specific Outcome (PSO): (BBA)
PSO1: Understand of the corporate world.

PSO2: Analyze the theoretical knowledge with the practical
aspects of Organizational setting and techniques or management.
PSO3: Determine conceptual and analytical abilities required for
effective decision making.
PSO4: Understand the dynamic and complex working
environment of Business.
PSO5: Understand the problems faced by the business sector in
the Current scenario.
Program: Bachelor’s of Business Administration Subject / Branch: Management
Year: 1st year Semester: 1st
Course Title: Micro Economics Course Code: FMB210101
Course Type: Core Compulsory Course Credit: 04
Pre-Requisite: 10+2(Commerce) from a recognized education board.
Rationale: The course aims to familiarize the students with concept Macro
Economics and its applications in management
Teaching Examination Scheme:

Teaching (Hours/week) Examination Scheme
Lecture Tutorial Practical Internal
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Define and comprehend fundamental microeconomic concepts such as
supply and demand, elasticity, utility, and market structures.
2. Examine how consumers make choices, considering factors like
preferences, budget constraints, and utility maximization.
3. Explore the decision-making processes of firms, including production
costs, revenue maximization, and profit optimization.
Course Outcome:
1. To provide students’ knowledge of Micro Economic concepts and inculcate
an analytical approach to the subject matter.
2. To arouse the student’s interest by showing the relevance and use of
various economic theories.
3. To apply economic reasoning to solve business problems.
4. To understand how the concepts of microeconomics help them take
economic decisions in real life.
Content
Unit Description in detail Credit Weightage
I Introduction:
- Definitions of Economics: Scarcity and Growth
definitions 1 25 %
- Introduction to Micro Economics: Definition, Scope,
Importance and Limitations of Micro Economics
- Important Concepts: Economic goods and Free
Goods, Price and Value, Want and Demand,
Production Possibility Curve
- Economic Systems: Planned Economy, Free Market
Economy and Mixed Economy
II Theory of Demand:
- Meaning of Demand and Determinants of Demand –
Demand Function
- Law of Demand, Expansion and Contraction of
Demand, Increase and Decrease in Demand,
Usefulness of Law of Demand, Exceptions to the Law 1 25 %
of Demand
- Utility Analysis: Concept of Utility, Law of
Diminishing Marginal Utility, Derivation of Demand
Curve on the basis of the Utility analysis , Consumer’s
Surplus
III Theory of Supply:
- Meaning of Supply, Determinants of Supply,
Expansion and Contraction of
Supply, Increase and Decrease in Supply
1 25 %
- Demand and Supply as determinants of Price
- Meaning of Market, Types of Market and their
important features: Perfect Competition, Monopoly,
Monopolistic Competition and oligopoly
IV Theory of Distribution:
- Marginal Productivity Theory of Distribution
- Rent: Concepts of Differential Rent and Scarcity Rent,
Economic and Contract Rent, Quasi Rent, Pure Rent
and Quasi Rent
1 25 %
Wages: Concepts of Time Wages, Piece Wages, Money
wages, real Wages, factors determining real Wages.
Interest: Gross and Net Interest. Components of Gross
Interest
Profit: Theories of profit – risk, uncertainty, innovation
Reference Books:
1. Micro Economic Theory by R. Cauvery (S.Chand Publication.)
2. Micro Economics by M.John Kennedy (Himalaya Publication)
3. Modern Micro Economics by H.L Ahuja (S Chand Publication)
4. Modern Economic Theory by K.K Dewett (S. Chand Publication)
5. Elementary Theory by K.K. Deweet & J.D.Verma. ( S.Chand Publication.)
6. Principles of Economics by D.M.Mithani ( Himalaya Publication)
Suggested Readings:
1) Modern Economic Theory by K.K Dewett (S. Chand Publication)
2) Elementary Theory by K.K. Deweet & J.D.Verma. ( S.Chand Publication.)
3) Principles of Economics by D.M.Mithani ( Himalaya Publication)
Online Resources:
1) https://www.pdfdrive.com
2) www.slideshare.net
Practical / Activities:
1. Quiz using Google Forms or Quizzes

2. Breakout room activity - Sum solving
Course Expected Mapping with Program Outcomes

Outcomes PO 1 PO 2 PO 3 PO 4 PO 5 PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO 1 2 2 2 1 1
CO 2 3 1 1 1
CO 3 2 1 1
CO 4 1 2 3 1
Year: 1ST year Semester: 1st
Course Title: Principle Of Management-I Course Code: FMB210102
Rationale: The course aims to familiarize the students with concept of
Principle of management and its applications in Commerce.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Define and explain the concept of management, its functions, and its role
in organizations.
2. Explore the historical development of management theories and their
relevance to contemporary organizational practices.
3. Identify and describe the key functions of management, including
planning, organizing, leading, and controlling.
Course Outcome:
1. Prepares the students with better managerial abilities and development of
managerial skills.
2. Provides detail knowledge about the Management process and various
functions of management.
3. Have a conceptual knowledge about the planning and decision making.
4. Identify and apply appropriate management techniques for managing
business.
Content
I Introduction to Management and Planning
Management: Meaning and process of management.
1 25 %
Planning: Meaning; planning process; planning
premises; types of plans – based on breadth and use.
II Forecasting, Decision making
Forecasting: Meaning; techniques of forecasting – 1 25 %
Historical analogy method, survey method, business
barometers, time series analysis, regression analysis,
significance and limitations of forecasting
Decision making: Meaning; decision making process;
techniques of decision making
– Decision Tree, PERT and CPM.
III Organizing – Part 1
A. Introduction - Meaning of organizing; principles of
organizing.
B. Departmentation – Meaning; bases of
departmentation – function wise, product wise,
territory wise, process wise and customer wise. 1 25 %
C. Delegation – Meaning; elements of delegation;
principles of effective delegation.
D. Centralization and decentralization – Meaning;
factors affecting degree of centralization and
decentralization.
IV Organizing – Part 2
Types of organizations
A. Formal organizations: Line; Functional; Line and
staff; Committee (only the meaning, advantages and 1 25 %
limitations of all the four forms)
B. Informal organizations: Meaning; benefits;
problems.
Reference Books:
1. L. M. Prasad; Principles of Management; Sultan Chand and Sons, 6TH
edition.
2. Karminder Ghuman and K. Aswathapa; Management – Concept, Practice
and Cases; Tata McGraw Hill; 1st edition (2010)
3. Gupta, Sharma and Bhalla; Principles of Business Management; Kalyani
Publications; 1st edition.
Suggested Readings:

Publications; 1st edition
Online Resources:

CO 1 1 3 2 2 2 1 1
CO 2 2 1 3
CO 3 2 1 2 1
CO 4 2 3 2 1
Course Title: Forms Of Business Organization Course Code: FMB210103
Rationale: The course aims to familiarize the students with concept business
organization and its applications in Business.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Identify different forms of business organization.
2. Explain features, merits and limitations of different forms of business
organizations.
3. Distinguish between various forms of organizations.
Course Outcome:
1. Identify Different Forms of Business Organization.
2. Distinguish Between Various Forms of Organizations.
3. Discuss the factors determining choice of an appropriate form of Business
organization.
4. Evaluate the various elements affecting the business environment.
Content
I Joint Stock Company Meaning; definition under the
Company’s Act 1956; types; difference between Public
Ltd. and Pvt. Ltd. companies; formation procedure
(promotion, incorporation, subscription and 1 25 %
commencement); detailed study of Memorandum of
Association, Articles of Association, Prospectus and
Statement in lieu of Prospectus
II Company Management
I. Director – meaning; definition under Company’s Act
1956; position; qualifications and disqualifications of 1 25 %
a director; number of directors; powers, duties and
liabilities of directors.
ii. Managing Director – definition under Company’s Act
1956; position; appointment and disqualifications;
remuneration to Managing Director.
iii. Company Secretary – definition under Company’s
Act 1956; position, qualifications; appointment;
powers and duties of a Company Secretary.
III Company Meetings, Resolutions and Minutes:
Company meetings - Meaning; types
I. Shareholders meetings – statutory meeting; AGM
and EGM; provisions regarding quorum, agenda, time
and place of holding the meetings, notice; purpose of
1 25 %
holding these meetings; business transacted at these
meetings.
ii. Board Meetings – provisions regarding time, place,
notice, quorum, agenda; purpose of holding board
meetings.
IV Business Combinations:
Business Combinations - Meaning; causes/reasons of
combinations; economies (benefits) and diseconomies
(evils) of combinations; types – horizontal, vertical 1 25 %
forward and backward, lateral convergent and
divergent, circular; forms – associations, federations,
partial and total consolidations.
Reference Books:
1) M C Shukla; Business Organization and Management; S. Chand
Publication; 18th edition.
2) Fundamentals of Business Organisation & Management by Y.K.Bhushan
(Sultan chand & Sons
Suggested Readings:
1) Fundamentals of Business Organisation & Management by Y.K.Bhushan
(Sultan chand & Sons
Online Resources:
1) Quiz using Google Forms or Quizzes
2) Breakout room activity - Sum solving
CO 1 1 3 2 1 1 1
CO 2 2 2 1
CO 3 2 1 3 3 1 1
CO 4 2 3 1 1
Course Title: BUSINESS COMMUNICATION-I Course Code: FMB210104
Business communication and its applications in Commerce.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Understand the fundamental principles of communication and their

application in a business context.
2. Learn how to analyze the needs and expectations of different audiences in
business communication.
3. Develop strong written communication skills, including clarity,
conciseness, coherence, and correctness.
Course Outcome:
1. Provides students with basic understanding of the concepts of business,
communication and public relation.
2. Develops critical understanding of different practices associated with
business communication.
3. The students will penetrate the communication skills used in business
world.
4. It will enable them to enhance them verbal communication using modern
technology.
Content
I Introduction to Communication: Definition of
Communication Process of Communication Aims or
1 25 %
Objectives of Communication
➢ Knowledge
➢ Information
➢ Report
➢ Counseling
➢ Motivation
➢ Request
➢ Order
➢ Warning
➢ Suggestion
➢ Advice
➢ Complaint
➢ Raising morale
➢ Instruction
➢ Persuasion
The Seven C’s of the Effective Communication
1. Completeness
2. Conciseness
3. Consideration
4. Concreteness
5. Clarity
6. Courtesy
7. Correctness
Forms of Communication:
Verbal communication
1 Oral Communication
2 Written Communication
3 Communication through listening and reading
4 Advantages and limitations of verbal Communication
Non verbal Communication
➢ Importance of non verbal Communication
➢ Types of non verbal Communication
➢ Body language
➢ Para language
➢ Time and space language
➢ Sign language
➢ Advantages and Limitations of non verbal
Communication
II Letter writing techniques
Understanding the basics of letter writing
( A) Physical appearance Paper
Quality Color Size Continuation sheet Typing On
conventional type writer On computers 1 25 %
(B)Advantages of typing on computer
Margin
Folding
Envelop
Sizes
Window envelop
Superscription
Structure of letter and essential parts of letter
1. Heading
2. Date
3. Reference number
4. Confidential and personal notes
5. Inside address
6. Attention line
7. Salutation
8. Subject
9. Body of the letter
10. Complimentary close
11. Signature
12. Post script
13. Enclosures
14. Identification initial
15. Carbon notation Style or format of the letter
16. The full block form
17. The semi block form
18. The modified block form
Principles of effective letter writing
III Types of letters
Inquiry letters Solicited inquiry Unsolicited inquiry
Routine inquiry
Inquiry for a special purpose or favor Reply to inquiry
letter
Circumstantial reply 1 25 %
Order letter
Order letter by the buyer
Acknowledgement of orders
Reply to order letter Execution of orders Cancellation
of orders
IV Words often misspelled and confused***
A List of commonly confused and misused words***
COMMONLY CONFUSED WORDS
1) Accept /Except
2) Advice (Noun) /Advise (Verb)
3) Adverse /Averse
1 25 %
4) Affect (Verb);/Effect (Noun);
5) Aisle /Isle
6) Allude /Elude
7) Allusion /Illusion False Idea
8) Already /All Ready
9) Altar /Alter
10) Altogether /All Together
11) Angel /Angle
12) Accent /Ascent Assent Consent, Agreement
13) Beside /Besides
14) Boar /Bore
15) Board /Bored
16) Born /Borne
17) Brake /Break
18) Buy /By
19) Canvas /Canvass
20) Capital /Capitol
21) Choose /Chose
22) Coarse /Course
23) Complement /Compliment
24) Corps /Corpse Dead Body
25) Dairy /Diary
26) Descent /Dissent
27) Dessert /Desert
28) Device /Devise
29) Dew /Due
30) Die /Dye
31) Elicit /Illicit
32) Eminent /Imminent
33) Fair /Fare
34) Farther /Further
35) Formally /Formerly
36) Hear /Here
37) Heard /Herd
38) Hoard /Horde
39) Knew /New
40) Later /Latter
41) Lead /Led
42) Lessen /Lesson
43) Loose /Lose
44) Meat /Meet
45) Moral /Morale
46) Patience /Patients
47) Peace /Piece
48) Peak /Peek
49) Personal /Personnel
50) Plain /Plane
51) Precede /Proceed
52) Presence /Presents
53) Principal (Adj.); (Noun) /Principle
54) Quiet /Quite
55) Rain /Reign
56) Raise /Raze
57) Reverend /Reverent
58) Right /Rite
59) Road /Rode
60) Scene /Seen
61) Sight /Site
62) Stationary /Stationery
63) Than /Then
64) Their /There
65) Through /Thorough
66) Waist /Waste
67) Waive /Wave
68) Weak /Week
69) Weather /Whether
Reference Books:
1. Sehgal, M.K., Vandana Khetarpal, Nature and scope of Business
Communication, Excel Books: Delhi, 2003. Print.
2. Rai, Urmila, S.M.Rai, Business Communication, Himalaya
Publishing House: Delhi, 2002. Print.
3. Rao, Babu, Communication Today, Himalaya Publishing House: Delhi,
2003. Print.
4. Kaul, Asha, Effective Business Communication, Prentice Hall of India:
Delhi, 2005.Prin
Suggested Readings:
1. Rao, Babu, Communication Today, Himalaya Publishing House: Delhi,
2003. Print.
2. Kaul, Asha, Effective Business Communication, Prentice Hall of India:
Delhi, 2005.Prin
Online Resources:

CO 1 1 3 3 1 1 1
CO 2 2 1 3 1 1
CO 3 2 1 1 1
CO 4 2 3 2 3 2 1
Program: Bachelor’s of Business Administration. Subject / Branch: Management
Course Title: Financial Accounting-I Course Code: FMB210105
Course Type: Core Course Credit: 04
financial accounting and its applications in Commerce.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Understand the framework of accounting systems and the Generally
Accepted Accounting Principles
2. Prepare necessary financial statements related to different business
entities.
3. Construct financial statements for understandability and relevance of
stakeholders.
Course Outcome:
1. Creates awareness about company accounts with provision of various
companies act.
2. Students will have complete knowledge of Indian as well as
International Accounting Standards
3. With advanced knowledge of accounting, business world will be ready
to absorb students
4. Acquire the basic concept of accounting terms.
Content
I Piecemeal Distribution Of Cash:
Piecemeal Distribution Of Cash: Meaning Theory And 1 25 %
Practical And Profit (Or Loss).
II Prior To Incorporation:
1 25 %
Meaning, Time Ratio, Sales Ration Base Practical.
III Issue And Forfeiture Of Shares:
( Pro-Rata ) Concepts Of Potential Equity Shares , 1 25 %
Sweat Equity Shares
IV Redemption Of Redeemable Preference Shares:
Under Section 80 Of Companies Act 1956 & Issue Of
1 25 %
Bonus Share As Per Statutory Provisions Enforce On
31st March Of Immediate Preceding Academic Year.
Reference Books:
1. Dr. Shardha Gangwar “ Financial accounting”
2. M.P Gupta & B.M Agrawal “ Grewal’s Accounting”
3. Dr. S.N Maheshwari & Dr. S.K Maheshwari “Problems & Solutions In
Advance Accounting”
Suggested Readings:
1. M.P Gupta & B.M Agrawal “ Grewal’s Accounting”

2. Dr. S.N Maheshwari & Dr. S.K Maheshwari “Problems & Solutions In
Advance Accounting”
Online Resources:


CO 1 1 3 2 2 2 3 1
CO 2 2 1 2
CO 3 2 1 2 2 1
CO 4 2 3 2 2
Year: 1ST year Semester: 1ST
Course Title: Computer Application – I Course Code: FMB210106

Rationale: The course aims to familiarize the students with concept of Computer
Application II and its applications Various Field.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Give students an in-depth understanding of why computers are
essential components in business, education and society.
2. Provide hands-on use of Microsoft Office applications Word, Excel and
PowerPoint.
3. Completion of the assignments will result in MS Office applications
knowledge and skills
Course Outcome:
1. Students will proficiently use common office software for creating and
editing documents, spreadsheets, and presentations.
2. Participants will demonstrate the ability to design and develop simple
computer programs using fundamental programming concepts.
3. Learners will gain practical knowledge in troubleshooting and maintaining
computer systems, enhancing their skills in basic IT support.
4. Understand an operating system and its working, and solve common
problems related to operating systems
Content
Teaching Weightage
Sr No. Subject Content Hours (%)
1 Introduction to Computers, Operating 10 25
System, Windows & its Utilities
_ Computer system components, Input
devices, Output devices, storage
devices, computer storage elements, types
of computer, Applications of
computers, advantages of using computer
_ Operating System
o Computer software categories
o Introduction to operating system
o Types of User Interfaces
o Functions of Operating Systems
o Types of Operating Systems
o Examples of Operating system
o Booting Process
_ Windows
o Introduction to Windows, features of
Windows, various versions
o Components Of Windows
- Desktop, icon, My computer, My
documents, Network Neighborhood,
Recycle bin, start menu, taskbar, Windows
Explorer
o Control Panel
- Date & time, display, mouse, user
accounts, add & remove programs
_ Files and Folders
Creating Folder
Folder Operations (copying , moving and
deleting)
Creating files & file operations
Creating Shortcuts
_ System Tools
Disk Defrag
_ Internet and Outlook
What is Internet
Most popular internet services
Functions of Internet like email, WWW,
FTP, Usenet, IRC, instant messaging,
Internet Telephony
How Internet works
Connecting to Internet
Managing emails
Using address book
Working with task list
Scheduling appointments
Reminders
Events
Journals
Notes
2 MS Word & Introduction to Excel 10 25

_ Creating, navigating and editing Word
documents
_ Formatting text of a document
_ Formatting, viewing and printing a
document
_ Inserting and removing page breaks
_ Insert Header and footers
_ Viewing a document
_ Page set up of a document
_ Printing a document
_ Working with tables and graphics
_ Working with objects
_ Mail merge and labels
_ Spelling and grammar tools
_ Autocorrect
_ Auto text
_ Auto format
_ Inserting endnotes and footnotes
_ Working with columns
_ Inserting comments
_ Creating index and tables from the
content of document
_ Counting words
_ Macros
_ Saving document with passwords.
_ Introduction To Excel
_Concept of workbook, worksheet,
workspace
_ Types of data
_ Formatting workbook
_ Conditional formatting
_ Sorting Data
3 MS PowerPoint 10 25
_ Creating , browsing &saving Presentation
_ Editing & formatting slides
_ Linking multiple slides using hyperlinks
and advance buttons
_ Using slide layouts
_ Adding notes to the slides
_ Editing and formatting slides
_ Working with slide masters
_ Inserting objects on the slide
_ Animating objects
_ Slide transitions
_ Choosing preset animations
_ Triggering animations
_ Applying sound effects to animation
effects
_ Playing videos
_ Rehearsing timings
_ Slide show
_ Slide show options(using pen pointer,
highlighter)
_ Pack &go
_ Custom Show
4 Advanced Excel (10 hours) 10 25
_ Data validation
_ Data filter (Auto & Advance)
_ Charts
_ What if analysis
_ Goal seek
_ Scenario
_ Protecting Worksheet
_ Types of error
_ Functions and formulas
1. Mathematical
Round, ceil floor, fact, subtotal, sum , sum
if 2. Logical AND, OR, NOT, if
3. Statistical Min, max, avg, count if
4. Text Concatenate, Exact, find, left, right,
len, lower, upper, trim 5. Lookup
Hlookup, Vlookup 6. Date and Time
Date, day, days360, hours, minute, now,
second, time, today, year
Reference Books:
1) Schaum's Outline of Programming with C: B. Gottfried, 2nd Edition, 1996,
Tata McGraw Hill.
2) The C Programming Language: B.W. Kerninghan, D.M. Ritchie, 2nd
Edition, 1995, PHI
Suggested Readings:
1) Working with Personal Computer Software (2nd Ed.) – R.P.Soni, Harshal
Arolkar, Sonal Jain , Wiley –India Publications
2) Office 2003 in simple steps- Dreamtech Press.
Online Resources:


CO 1 1 1 3 2 2 1 1
CO 2 3 1 3 1
CO 3 2 1 2 1 1
CO 4 2 3 3 3 1
Program: Bachelor’s of Business administration Subject / Branch: Management
Year: 1ST year Semester: 2ND
Course Title: Macro Economics Course Code: FMB220101

Rationale: The course aims to familiarize the students with concept Macro
Economics and its applications in Commerce.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Provide an introduction to the fundamental concepts and principles of
macroeconomics.
2. Understand the methods used to measure and analyze national income,
output, and expenditure.
3. Explore the determinants of economic growth and the factors that
contribute to or hinder the expansion of an economy.
Course Outcome:
1. To familiarize the students with the basic concept of Macro Economics
and its application.
2. To aware students about Gross National Product (GNP), Net National
Product (NNP), Income at Factor cost or National Income at Factor Prices
,Per Capita Income.
3. To Study the relationship among broad aggregates.
4. To apply economic reasoning to solve the problems of the economy.
Content
I Introduction to Macro Economics:
Definition, Scope, Importance and Limitations of
Macro Economics
National Income (NI) Accounting:
1 25 %
Meaning of NI and Circular Flow of NI (in Four sector
economy)
Stock and flow concept, NI at Current Price and NI at
Constant Price
Various concepts of NI (GNP, GDP, NNP, NDP),
Personal Income, Disposable Income
Methods for measurement of NI
Difficulties in measurement of NI
II Theory of Income and Employment
Keynes’ consumption function
Investment function
1 25 %
Keynesian theory of Income and employment
Investment multiplier
Interest rate theory - Liquidity Preference Theory
III Money
Definition and Functions
Stocks of Money (M1, M2, M3 and M4)
Credit creation by Commercial Banks
Inflation
1 25 %
Meaning of Inflation, Deflation, Stagflation and Causes
of inflation, Measures to
Control Inflation
Business cycle
Meaning, characteristics and phases
IV Monetary policy
Meaning, Objectives and Tools
Fiscal policy
Meaning, Objectives and Tools 1 25 %
Balance of Payments
Meaning, Structure, Causes of Disequilibrium and
Methods of Correcting Disequilibrium
Reference Books:
1) Macro Economics by D.M.Mithani (Himalaya Publication)
2) Macro Economics by R. Cauvery (S.Chand Publication.)
Suggested Readings:
1) Richard T. Froyen (2005): Macroeconomics, 2nd Edition, Pearson
Education Asia, New Delhi.
Online Resources:

CO 1 1 3 2 2 1 2
CO 2 2 1 1 2
CO 3 2 1 2 3
CO 4 2 3 2 3 1
Program: Bachelor’s Of Business Administration Subject / Branch: Management
Course Title: Business Environment Course Code: FMB220102

Rationale: The course aims to familiarize the students with concept Business
Environment and its applications in commerce.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Provide an overview of the concept of the business environment and its
significance in shaping organizational strategies and operations.
2. Identify and analyze the various components of the business
environment, including economic, social, technological, political, legal,
and ecological factors.
3. Analyze the impact of economic factors such as inflation, interest rates,
and economic growth on business operations and decision-making.
Course Outcome:
1. To make the students aware about the Business and Business
Environment.
2. To develop entrepreneurial awareness among students.
3. To motivate students to make their mind set for thinking
entrepreneurship as career.
4. Students would describe and discuss Corporate Social Responsibility,
Corporate Governance and Social Audit.
Content
I Introduction to Business Environment
Concept, Definition & Importance of Business
Environment, Internal & External environment of 1 25 %
business
Economic Environment
Reforms in Indian Money Market, Primary Capital
Market &
Secondary Capital Market.
II Union Budget:
Concept, Main constituents of Budget, Various
types of Budgetary Deficits.
Price & Distribution controls:
Objectives, Price controls; Direct Vs Indirect, 1 25 %
Administered prices, Dual pricing, Subsidization,
Public Distribution System.
Privatization: Concept, Ways of privatization,
Disinvestment process in India. Exit Policy.
III Global Environment
Globalization: Definition, Meaning & indicators of
Globalization Foreign Investment Flows: Concepts of
FDI, FPI & Role of Foreign Investments. Introduction
1 25 %
of GATT, Origin & Objectives of WTO, Impact of WTO
on Indian Economy. MNCs: Meaning of MNC & TNC,
Benefits from MNCs, Problems brought by MNCs.
EXIM Policy (Latest)
IV Social Environment
Meaning of Social Responsibility Business &
various social responsibility of Business.
Business Ethics: Meaning & Its importance
Consumerism: Concept, Consumer Rights &
Consumerism in India 1 25 %
Technological & Natural Environment
Concept of Technology & Innovation, Sources of
Technology Dynamics
Concept of Natural Environment & its impact on
Business
Reference Books:
1) Economic environment of business by H.L. Ahuja, S. Chand
2) Business Environment: Text & Cases, Francis Cherunilam, Himalaya
Publishing House, Edition:
Suggested Readings:
1) Essentials of Business Environment, K.Ashwathappa, Himalaya
Publishing House, 6th Edition:
2) Indian Economy, S.K.Misra & V.K.Puri, Himalaya , Edition:25th
3) Indian Economy, Ruddar Datt & K.P.M Sundharam, S.Chand & Company
Ltd.,57th Edition
Online Resources:


CO 1 1 3 3 1 1 1
CO 2 2 3 1
CO 3 2 1 2 1
CO 4 2 3 1 1
Year: 1ST Year Semester: 2ND
Course Title: Growth & Structure Of Industries Course Code: FMB220103

Pre-Requisite: 10+2(Commerce) From A Recognized Education Board.
Rationale: The course aims to familiarize the students with concept of Growth
& Structure of industries and its applications in Industries.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Provide a comprehensive understanding of various industries, their role in
the economy, and their significance in the business environment.
2. Analyze historical and contemporary trends in the growth of different
industries, including factors influencing their development.
3. Assess the economic contribution of industries in terms of output,
employment, and income generation at the regional, national, and global
levels.
Course Outcome:
1. Explain The Growth and Structural Composition Of Indian Industry As It
Evolved Over Time.
2. Critically Describe the Phase-Wise Developmental Performance Of The
Indian Industry.
3. Indicate the direction of industrial development envisaged in the initial
years of planning with a thrust on import substitution leading to a phase
of controlled regime.
4. To explain the growth and structural composition of Indian industry as it
evolved over time
Content
I Introduction:
Meaning of industry and industrialization,
1 25 %
Significance of industrialization in India, Factors
hampering India National Income (NI) Accounting.
Location of Industries:
Meaning and importance of location, Weber’s theory of
location and factors affecting
location, Agglomeration and Deglomeration, Dynamics
of industrial location
II Public Sector in Indian Economy:
Role of PSUs in India, Performance of PSUs and
Problems of PSUs,
Private Sector in Indian Economy:
Role of Private Sector in India, Performance of Private
1 25 %
Sector in the Post
Liberalization phase in India, Problems of Private
Sector,
Growth and Contribution Of Service Sector in
India:
III Small Scale and Cottage Industries:
Meaning, characteristics and classification (cottage,
modern SSI and tiny units), Importance of SSI in
Indian economy, Problems faced by SSIs, Policy
1 25 %
measures for SSIs (Government Assistance to SSIs,
Industrial Estates, DICs, Policy of reservation for SSIs),
the industrial policy 1991 and SSIs, Financial
Institutions for SSI (NSIC, SIDBI, SFCs, SIDC)
IV Industrial Policy:
a) An outline of the industrial policies in the pre-reform
(1991) period.
B) Provisions of the industrial policy after 1991
Policies for Industrial Sickness:
Meaning of industrial sickness, causes of industrial 1 25 %
sickness in India, Government’s measures for sick
industrial units
Indian Industries and the Energy problem:
Sources of Energy, Energy Crisis and Measures to
solve Energy Crisis
Reference Books:
1. Indian Economy (28th Revised Edition) by Mishra & Puri (Himalaya
Publication)
2. Industrial Economy of India by S.S.M Desai & N. Bhalerao
3. Indian Economy by Datt & Sundharam (S.Chand Publication)
Suggested Readings:
Indian Economy (28th Revised Edition) by Mishra & Puri (Himalaya Publication)
Online Resources:
https://bsshaheducation.in/product/growth-and-structure-industries/

Breakout room activity – Sum solving

CO 1 1 3 1 2 3 1 1
CO 2 2 1 2 1 1
CO 3 2 1 2 2 1 1
CO 4 2 3 2 3 3 1
Course Title: Business Communication-II Course Code: FMB220104

Rationale: Students will get idea about the hurdles of the language.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Understand the fundamental principles of communication, emphasizing
clarity, accuracy, and appropriateness in a business context.
2. Develop strong written communication skills, including proficiency in
composing emails, memos, reports, and other business documents.
3. Cultivate a professional and appropriate tone in written and oral
communication, considering the audience and purpose.
Course Outcome:
1. To make the students aware about the business communication.
2. To understand the process and importance of communication.
3. To develop awareness regarding new trends in business communication,
various media of communication and communication devices.
4. To extend business communication skills through the application and
exercises.
Content
I SEGMENT COURSE CONTENT No. of Lectures TEXT: 12
Wings of Fire-Abridged-(Students Edition) By- Dr. A.P.J. 1 25 %
Kalam
II COMMUNICATION:
Barriers to Effective Communication
Physical Barriers
Noise 1 25 %
Time and Distance
Semantic Barriers
Interpretation of Words
Technical Jargon
Idioms and Phrases
Psycho-Sociological Barriers
Status Block
Closed mind
Emotion
Group Identification
Poor Communication Skills
State of Health
Cultural Barriers
III Sales letters: (5 hours) objectives of
sales letter Types of writing a sales
letters
Job Applications: (8 hours)
Collection letters: (5 hours)
Definition of collection letters
Essential points for drafting collection letters
Stages of collection letters
Notification
stage 1 25 %
Reminder
stage
Strong reminder stage
Inquiry and
discussing stage
Warning and
threat stage
Thanking customer for timely payment Reply to complaint
regarding faulty bill
IV Vocabulary (Foreign Words)
1 25 %
Reference Books:
1) Rai. U.S., S.M.RaiBusi ness Communication. Himalaya Publication, M
umbai.
2) Ramon, Meenakshi, Business Communication. Prakash Sing OUP, New
Delhi.“Oxford Business English Dictionary, OUP, New Delhi
Suggested Readings:
1) Sharma,R.C. Business Correspondence and Report Writing.
Krishna M ohan Tata McGrawhill Publishin g Co.
2) Korlahalli, J.S., Rajendrapal .Essentials of Business
Communication. Sultan Chand and Sons. New Delhi
3) Kaul, Asha. Business Communication. Prentice Hall Of India Pvt Ltd., New
Delhi.
Online Resources:


CO 1 1 3 2 2 1 1
CO 2 2 1 1 1
CO 3 2 1 2 1 1
CO 4 2 3 2 3 1
Course Title: Financial Accounting-II Course Code: FMB220105

Rationale: The course aims to familiarize the students with concept Financial
Accounting II and its applications in Accounting.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Provide an overview of the role and importance of financial accounting in
business and the broader economy.
2. Introduce fundamental accounting concepts and principles, such as the
accounting equation, accrual basis accounting, and the matching
principle.
3. Understand the preparation and interpretation of key financial
statements, including the income statement, balance sheet, and cash flow
statement.
Course Outcome:
1. Students will have complete knowledge of Indian as well as International
Accounting Standards.
2. With advanced knowledge of accounting, business world will be ready to
absorb students.
3. Exemplify to prepare and analyses the financial statements.
4. Acquire the basic concept of accounting terms.
Content
I Purchase of Business By company :
1 25 %
(Accounting treatments in the books of Company)
II (A ) Underwriting of shares and Debentures :
1 25 %
Computation for fixing the liabilities Of underwriters.
III (A) Capital Reduction: 1 25 %
Excluding Preparation of scheme of internal resolution
(B) Sub division / Consolidation of shares, conversion of shares
into stock and its conversion.
IV (A)Indian Accounting Standards
AS-2 Valuation of Inventories
AS-6 Depreciation Accounting
1 25 %
AS-10 Accounting for fixed assets
(B) Redemption of Debentures :
Own debentures from open market
Reference Books:
1) Dr. Maheshweri, S. N. Advance Accountancy. Vols. Vol-1 and Vol-2. New
Delhi: Vikash Publisher House Pvt. Ltd.
2) Gupta, R. L. Advance Accountancy. Vols. vol-1 and vol-2. New Delhi:
Sultanchand& Sons.
Suggested Readings:
1) Rana, T. J. Advance Accountancy-2. Ahmedabad: B.S. Shah Prakashan.
Online Resources:


CO 1 1 2 2 1 1
CO 2 2 2 3 1 1
CO 3 2 1 1 3 2 1 1
CO 4 3 3 3 1
Course Title: Computer Application –II Course Code: FMB220106

Rationale: The course aims to familiarize the students with concept of Computer
Application II and its applications Various Field.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Give students an in-depth understanding of why computers are
essential components in business, education and society.
2. Provide hands-on use of Microsoft Office applications Word, Excel and
PowerPoint.
3. Completion of the assignments will result in MS Office applications
knowledge and skills
Course Outcome:
1. Use the features available in Windows
2. Work with System Tools and use Accessibility Features of Windows
3. Create documents using MS Word
4. Learn basic word processing, Spreadsheet and Presentation Graphics
Software skills.
Content
I Advanced word-I
a) checking spelling & grammar
b) Auto correct & auto text
c) opening & closing toolbars
1 25 %
d) using tabs
1.Defining Tabs using rulerbar and mouse
2.Defining Tabs using Dialogbox
e) Enhancing a Document
1. Page set up, page Break, Looking at a document
in different views, Header & Footer, Zoom, Changing
Case , Print Options .
f) Tables
1. Creating a table , Formatting a table , Auto Format
,Calculation in table and Sorting
II Advanced Word –II
a) Using multiple columns , Format painter ,auto
format
b) Graphics , Drawing toolbar , word art , inserting
Graphics 1 25 %
c) Mail Merge: What is mail merge?
d) Creating & printing merged letters
e) Using mail merge to print envelop and mailing
Labels
III Web Design Using Flash
a) Multimedia authoring software
b) Advantages of Flash
c) What is Animation?
d) Parts of screen of Flash 8.0
1.Stage
1 25 %
2.Timeline
3.Panel
4.Toolbox
5.Library Window
e) Web Animation
f) To Publish Animation
IV Importance Terms Related to Computers
Algorithm, Artificial intelligence, ASCII, ATM,
Automated Office, Backup, BIOS, Bit, Byte, Boo, Bug
1 25 %
,Client /server, Encryption, Flow chart, GIGO, POST
,Password, Program, Modem, Web, Virus
,Configuration of a pc –Computer
Reference Books:
3) Schaum's Outline of Programming with C: B. Gottfried, 2nd Edition, 1996,
Tata McGraw Hill.
4) The C Programming Language: B.W. Kerninghan, D.M. Ritchie, 2nd
Edition, 1995, PHI
Suggested Readings:
3) Working with Personal Computer Software (2nd Ed.) – R.P.Soni, Harshal
Arolkar, Sonal Jain , Wiley –India Publications
4) Office 2003 in simple steps- Dreamtech Press.
Online Resources:


CO 1 1 3 2 2 3 1
CO 2 2 1 3 1
CO 3 2 1 3 2 1 2
CO 4 2 3 2 3 2
Year: 2nd Semester: 3rd
Course Title: MARKETING MANAGEMENT Course Code: FMB230101
Rationale: The course aims to familiarize the students with concepts of
Marketing Management and its applications in business.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. To outline key marketing concepts and its application to different
markets
2. To identify factors and processes essential for designing marketing
strategy
3. To analyze and examine the implementation of marketing concepts and
strategy to firms
Course Outcome:
1. To Outline Key Marketing Concepts and Its Application to Different
Markets.
2. To Identify Factors and Processes Essential for Designing Marketing
Strategy.
3. To Analyze and Examine the Implementation of Marketing Concepts and
Strategy to Firms.
4. Formulate a marketing* plan that will meet the needs or goals of a
business or organization.
Content
I Buyer Behavior :
Consumers markets and Industrial Market : model of
Consumer behavior, Factors influencing behavior,
Buying behavior process characteristics of Industrial 1 25 %
market, major influencing factor on industrial buying
behavior types of buying decision and how to make
buying decision.
II Target Marketing :
Market segmentation on different basis and target
marketing strategies. 1 25 %
Consumerism :
Concept, Causes, consumer movement in India.
III Advertising:
Advertising goals, Determination of advertising Budget
Simple and Dynamic models Competitive model, 1 25 %
Adaptive models. Specification of the media schedule
media planning, specification of copy and format.
IV Issues and Developments in Marketing
Social, ethical and legal aspects of marketing;
Marketing of services; International marketing; Green 1 25 %
marketing; Cyber marketing; Relationship marketing
and other developments of marketing
Reference Books:
1) Marketing Management by Philip Kotler.
2) Introduction to Marketing Management by Sherlekar
3) Fundamentals of Marketing Management by Prof.S.A.Sherlekar and
R.Krishnamoorthy
4) Dr. R. B. Rudani, Basics of Marketing management, S.Chand& Company
Ltd
Suggested Readings:
1) Fundamentals of Marketing Management by Prof.S.A.Sherlekar and

R.Krishnamoorthy
2) Dr. R. B. Rudani, Basics of Marketing management, S.Chand& Company
Ltd
Online Resources:

CO 1 1 3 2 1 1 1
CO 2 2 1 3 3 1
CO 3 2 1 3 2 3 1 1
CO 4 2 3 2 1
Course Title: HUMAN RESOURCE & MANAGEMENT
Course Code: FMB230102
Human resource and its application in business.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. To provide conceptual understanding of Management Concepts
2. To familiarize the students with the contemporary issues in Management
3. To understand and appreciate the human behaviour in organizations
Course Outcome:
1. Creates understanding of the importance of HRM in today’s scenario.
2. Creates understanding of the various functions of HRM.
3. Enables creating strategies to improve HR quality.
4. Demonstrate knowledge of key HRM functions, such as recruitment,
selection, training, performance appraisal, and compensation.
Content
I Introduction to Management and Planning
Management: Meaning and process of management.
1 25 %
Planning: Meaning; planning process; planning
premises; types of plans – based on breadth and use.
II Forecasting, Decision making
Forecasting: Meaning; techniques of forecasting –
Historical analogy method, survey method, business
barometers, time series analysis, regression analysis,
1 25 %
significance and limitations of forecasting
Decision making: Meaning; decision making process;
techniques of decision making
– Decision Tree, PERT and CPM.
III Organizing – Part 1
A. Introduction - Meaning of organizing; principles of
organizing.
B. Departmentation – Meaning; bases of
departmentation – function wise, product wise,
territory wise, process wise and customer wise. 1 25 %
C. Delegation – Meaning; elements of delegation;
principles of effective delegation.
D. Centralization and decentralization – Meaning;
factors affecting degree of centralization and
decentralization.
IV Organizing – Part 2
Types of organizations
A. Formal organizations: Line; Functional; Line and
staff; Committee (only the meaning, advantages and 1 25 %
limitations of all the four forms)
B. Informal organizations: Meaning; benefits;
problems.
Reference Books:
4. L. M. Prasad; Principles of Management; Sultan Chand and Sons, 6TH
edition.
5. Karminder Ghuman and K. Aswathapa; Management – Concept, Practice
and Cases; Tata McGraw Hill; 1st edition (2010)
Publications; 1st edition.
Suggested Readings:
3. Koontz, Weirich &Aryasri, PRINCIPLES OF MANAGEMENT, Tata McGraw-

Hill, NewDelhi,2004
4. Tripathi & Reddy, PRINCIPLES OF MANAGEMENT, Tata McGraw-Hill,
New Delhi,2008
5. Laurie Mullins, MANAGEMENT AND ORGANISATIONAL BEHAVIOUR,
Pearson, NewDelhi,2007
Online Resources:


CO 1 1 3 2 1 3 2 1
CO 2 2 1 1
CO 3 2 1 3 2 1 2 2
CO 4 2 3 2 3
Course Title: COST ACCOUNTING-I Course Code: FMB230104
Rationale: The course aims to familiarize the students with concepts of Cost
Accounting and its applications in Accounting.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Define and comprehend the fundamental concepts and terminologies in
cost accounting.
2. Differentiate between various types of costs, such as direct costs, indirect
costs, fixed costs, variable costs, and overhead costs.
3. Analyze cost behavior and its implications for decision-making.
Course Outcome:
1. Aimed to familiarize the concept of cost accounting.
2. Helps to gather knowledge on preparation of cost sheet in its practical
point of view.
3. To facilitate the idea and meaning of material control with pricing methods.
4. Understand basic cost concepts, such as direct costs, indirect costs, fixed
costs, and variable costs.
Content
I Introduction to cost accounting
Meaning and definition; Need for Cost Accounting;
Advantage and limitations; Cost Accounting and
Financial Accounting; Cost concepts and cost objects;
1 25 %
Elements of cost and classification of costs; methods
of costing; Techniques of costing (with emphasis on
Uniform costing) ; Cost centre and Cost unit;
Installation of good cost accounting system
II Materials 1 25 %
Definition of inventory; Materials and material
control; Objectives of material control; Its necessity
and advantages; Purchase and stores routine; Control
of inventory through EOQ, determination of various
stock levels, JIT and ABC system; Methods of pricings
of issues of material – FIFO, LIFO, Base Stock price,
Weighted average price, periodic weighted average
price, standard price and replacement price.
III Labour
Direct and Indirect Labour cost; Labour cost
accounting and Labour records; Remuneration
methods – Time wage system and piece wage system;
Bonus systems ( Individual and Group incentive
plans) -Halsey Premium plan, Rowan Plan, Taylor’s
differential piece rate system, Bedeaux Plan,
Merrick’s multiple piece rate system, Gantt task & 1 25 %
bonus system, Profit sharing and Co-partnership;
Requisites of good wage incentive plan; Labour
turnover; Cost of Labour turnover & its treatment;
Concept of Idle time & its treatment; Over time
premium; Casual worker & out worker; Holiday &
Leave with pay; Cost of Apprentice; Employee welfare
cost; Fringe benefits; Bonus and Gratuity.
IV (A)Overheads including Activity based costing
Definition; Classification of overheads; Techniques for
segregation of Semi variable overheads; Cost
allocation and apportionment; Basis of
apportionment of Factory overheads and Re
apportionment of service centre cost; Overhead
absorption on the basis of Direct Material cost, Direct
labour cost, Prime cost, Labour Hours and Machine 1 25 %
Hours; Concept and Treatment in cost accounts of –
Over absorption , Under absorption, Setting up time
and Idle time; Absorption of Administration
overheads and Selling & Distribution overheads (In
theory only)
B) Conceptual Understanding of Activity Based
Costing.
Reference Books :
1. Yogesh Maheswari, Managerial Economics, Phi Learning, Newdelhi, 2005
Gupta G.S.
2. Managerial Economics, Tata Mcgraw-Hill, New Delhi Moyern & Harris.
3. Anagerial Economics, Cengage Learning, Newdelhi, 2005 Geetika, Ghosh
& Choudhury.
4. Managerial Economics, Tata Mcgrawhill, Newdelhi, 2011
Suggested Readings:
1) Cost Accounting, By Dr P C Tulsian, S. Chand

2) Cost Accounting, By Dr Murthy & S Gurusamy, The McGraw Hill
Companies
Online Resources:


CO 1 1 3 2 2 1 1
CO 2 1 1 1 1
CO 3 3 1 3 2 1 1
CO 4 3 3 2 1 3 1
Course Title: Introduction To Entrepreneurship
Introduction to Entrepreneurship and its applications in business.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Understand the concept of entrepreneurship and its role in the business
world.
2. Differentiate between entrepreneurs and small business owners.
3. Develop an entrepreneurial mindset, emphasizing creativity, innovation,
and risk-taking.
Course Outcome:
1. Understand the meaning of entrepreneurship and its different
classifications.
2. Understand the importance of opportunity recognition and internal and
external analyses to the success of a business venture.
3. Understand the components and importance of the business plan to
entrepreneurial venture development and sustainability.
4. Understand the importance of the marketing plan to obtaining,
maintaining and expanding an entrepreneur’s reach to its target market.
Content
I Introduction:
What is Entrepreneurship? How has Entrepreneurship
changed the world? Entrepreneurial DNA, traits and 1 25 %
gap analysis. What are E-cells? Why join an E-cell?
Entrepreneurial Success Stories.
II Understanding startups
Introduction to types of startup, Your Great Idea,
learning who can compete your idea and how. When to
pivot your business idea to avoid failure. 1 25 %
Importance of start-up team & Role of founders:
No “I” concept, Team Formation, Qualities of a founder:
Recruiter, Decider, Deal maker, Strategist
III Case of Successful startups
Understanding how startups like OYO, Ola, Air BnB, 1 25 %
Face book, In shorts, Pay TM and relevant others
IV Phases of Start-ups:
Pre-company formation, Startup/Company
Formation, Development Stage, Growth Stage,
Preparation for exit 1 25 %
Design Thinking
Empathise, Define (the Problem), Ideate, Prototype,
Test
Reference Books:
1) Operation research and statistical analysis By P. K. Gupta and
manmohan S.Chand.Co.
2) Quantitative techniques in management by Tata McGraw Publishing
Company Limited, New Delhi.
3) Elements of Business Mathematics by Soni, Sharma & Saxena, Pitamber
Publication Co.
4) Mathematics for Management by Bronson and Richard Bronson.
Suggested Readings:
1) Elements of Business Mathematics by Soni, Sharma & Saxena, Pitamber

Publication Co.
2) Mathematics for Management by Bronson and Richard Bronson.
Online Resources:


CO 1 1 3 1 1 1
CO 2 2 1 1 3 1
CO 3 2 1 2 1 1
CO 4 2 3 2 2 1
Course Title: CORPORATE ACCOUNTING Course Code: FMB230106
Rationale: The course aims to familiarize the students with concept corporate
accounting and its application in business.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Explain the characteristics and legal structure of corporations.
2. Differentiate between various forms of business entities (sole
proprietorship, partnership, and corporation).
3. Understand the issuance and accounting for different types of shares.
Course Outcome:
1. To give an exposure to the company final accounts.
2. To provide knowledge on Goodwill.
3. Students can get an idea about internal reconstruction.
4. Apply the double-entry accounting system, ensuring that each
transaction has equal and opposite effects on at least two accounts.
Content
I Valuation of Goodwill
Meaning of goodwill, Provision regarding goodwill in
various accounting standards, Need for valuation of
goodwill, Methods of valuation of goodwill, Arbitrary
1 25 %
assessment, Average profit method(simple average,
weighted average, annuity method),Super profit
method, Capitalization of profit method(average profit
and super profit)
II Circumstances of valuation of shares
Factors affecting valuation of shares, Methods of 1 25 %
valuation of shares, Valuation of fully paid-up and
partly paid-up equity shares and preference shares by
net assets method, Valuation of fully paid-up and
partly paid-up equity shares by yield-method, air value
of fully paid-up and partly paid-up equity shares.
Valuation of right, shares, Valuation of bonus shares
III Bank Accounts
Legal provisions(concepts only)
Banking regulation act,1949,Business carried on by
banks, on-Banking assets and its disposal
Management of banks, Share capital, Creation of
floating charge on properties, Statutory reserves, Cash
reserve and statutory liquidity reserve, Restriction on
1 25 %
acquisition of shares in other companies, Restriction
on loan and advances, on-performing
assets(NPA),Preparation of final accounts
NOTE: - Only simple adjustments to be asked\
(2)Income statement or balance sheet to be asked with
relevant schedules. Combined question of final
account is not expected.
IV Liquidation of Company
Meaning of liquidation and winding up(concepts
only),Method of liquidation(concepts only) Compulsory
winding up by national law tribunal Voluntary winding
up , Consequences of winding up (concepts
only),Preferential payments Overriding preferential 1 25 %
payment as per the companies (amendment)Act, 1985
section 529A,Powers and duties of liquidators ,Order
of disbursement to be made by liquidators as per latest
statutory revision Preparation of liquidator’s final
statement of account as per latest statutory revision
Reference Books:
1. Corporate accounting (theory & practice): K L shah shree Niwas
Publishing.
2. Corporate accounting: Dr S N Maheshwari & S K Maheshwari Vikas
Publishing House.
Suggested Readings:
1) J.R.Monga, Basic Corporate Accounting, Mayur paperbacks, New Delhi

2) Nirmal Gupta,Chhavi Sharma, Corporate Accounting theory and practice, Ane
books pvt Ltd
3) M.C. Shukla,T.S.Grewal and S.C.Gupta, Corporate Accounting , S.Chand And
co., New Delhi
Online Resources:


CO 1 1 2 3 2 2 1 1
CO 2 3 1 1 1
CO 3 2 2 1 1
CO 4 2 2 3 1
Year: 2ND year Semester: 4TH
Course Title: Legal Aspects of Indian Business Course Code: FMB240101

Organizational communication and its applications in business.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. Provide an overview of the Indian legal system, including the
constitution, judiciary, and legislative framework.
2. Understand the sources of law in India.
3. Explore the principles of contract law in the Indian context.
Course Outcome:
1. Know rights and duties under various legal Acts.
2. Understand consequences of applicability of various laws on business
situations.
3. Develop Critical Thinking Through The Use Of Law Cases.
4. Governs the incorporation, regulation, and dissolution of companies. It
outlines the rights and duties of directors, shareholders, and auditors.
Content
I Indian Contract Act, 1872 (Fundamental Knowledge):
Law of contracts: Essential elements, offer and acceptance, 1 25 %

Classification of contract, Difference between void contract
and voidable contract, Free Consent, Capacity to do contract.
II Special Contract : Indemnity and guarantee, bailment,
pledge, law of agency Discharge of Contract, Remedies for 1 25 %
Breach of Contract;
III The Companies Act 1956 (Basic elementary knowledge):
Essential characteristics of a Company, Types of Companies,
1 25 %
Memorandum and Articles of Association, Prospectus,
Meeting.
IV Law relating to employees: Factories Act 1948 , workmen’s
compensation Act 1923 , payment of wages Act 1936 and
minimum wages Act 1948 , employee state insurance (E.S.I.) 1 25 %
Act 1950 , provident fund (P.F.) Act 1952 , the child
employee (prohibition and regulation) Act 1986.
V Sale of Goods Act 1930: Meaning of Sale and Goods,
Conditions and Warranties, Transfer of Property, Rights of an
unpaid seller.
The Negotiable Instruments Act 1881 – Essentials of a

Negotiable Instruments, Kinds of Negotiable Instrument,
Holder and Holder in Due Course, Negotiation by
Endorsements, Crossing of a Cheque and Dishonour of a
Cheque
Reference Books:
• Pathak, Akhileshwar, (2009), Legal Aspects of Business, 4th Edition,
McGraw Hill Education.
• Kuchhal, M. C., (2006), Business Law, Vikas Publishing House, New Delhi.
Suggested Readings:
• Singh, Avtar, (2006), Company Law, Eastern Book Co. Lucknow, Bharat
Law House, Delhi.
• Bagrial, Ashok, (2008), Company Law, Vikas Publishing House.
• Kapoor, N. D., (2006), Elements of Mercantile Law, Sultan Chand & Sons,
New Delhi.
• A.Ramaiyya, Guide to the Companies Act, 16th edition, Lexis Nexis

Butterworths
Online Resources:


CO 1 1 2 2 2 1 1
CO 2 2 1 1
CO 3 2 2 2 2 2 1
CO 4 1 2 2 3 1
Course Title: Export Management Course Code: FMB240102

Rationale: The course aims to familiarize the students with concepts of Export
Management and its applications in Organization.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. To understand natures of export business
2. To understand international trade regulations
3. To be able to identify products and markets for export and draw the
Export strategies
Course Outcome:
1. Identify major product decisions that are necessary for export markets
in order to facilitate product adaptation to the markets in question.
2. Apply various exports procedures and formalities to run an export
business.
3. Locate various sources of information, institutional infrastructure and
incentives for exporters.
4. Modify products or services to meet the specific requirements of target
•incentives
product
are
export
to
adaptation
markets
procedures
formalities
zzzz
expvariouszzzzzzzzzzzzz
infrastructure
institutional
information,
facilitate
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necessary
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sources markets
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invarious
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to
queexports
product
and
ofrun
the
exporters
for
and
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order
information,
markets.
Unit Description in detail Credit Weighta

ge
I Introduction-
Customs Act – other acts relating to export/import –

Formalities for commencing –obtaining export/import
1 25 %
licenses –processing of export order - customs formalities
– Export documentation – role of ECGC in export
promotion – terms of shipment – Export Promotion
council, commodity boards – Role and functions of
Export Promotion council, Commodity boards,
Directorates of commercial intelligence and statistics,
Indian trade promotion organization, IIFT.
II Export:
Types of exporters-Registration of exporters. Major Export

1 25 %
from India –Licensing. Facilities available to EOU`S,
SEZ`S, and Status holders duty drawback procedures
other incentives.
III Documentation -
Performa invoice, commercial invoice and its

attestation, packing list, Inspection, certificate,
certificate of origin, GSP certification, shipping bills, 1 25 %
A.R, A.R(4) forms, Mate receipts,
GR-Forms or SDF, Marine insurance policy, ECGC policy,
bill of exchange, bank certificate for Export B/L, AWB,
Special Consular Invoice- bill of entry and airway bill.
IV Foreign trade policies-
EXIM Policy-Foreign trade policy -provisions Negative list

Restricted list, Shipment of Export cargo: By sea, air,
ICD, courier, land customs station and by Post - 1 25 %
Procedure and Documents required for shipment of
cargo - Multimodal transport -Procedure and
documentation - Central Excise and Customs clearance
of export cargo -Procedure and documents.
Reference Books:
• New Export Import Policy – Nabhi’s publications
Suggested Readings:
• Export Marketing –Francis Cherunilam
• Export Management –T.A.SBalagopal
• Export Import Procedure - Documentation andLogistics-
C.Ramagopal
• Export Marketing-B.S.Rathor & J.S.Rathor
Online Resources:

CO 1 1 3 2 2 2 1 1 1
CO 2 2 2 1
CO 3 2 3 3 3 2 2 2 1
CO 4 2 3 1
Course Title: Taxation – II Course Code: FMB240103

Rationale: The course aims to familiarize the students with concepts of Taxation
and its applications in business.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) To gain knowledge about the direct tax laws in force for the relevant
previous year and to provide an insight into procedural aspects for
assessment of tax liability for various assesses.
Course Outcome:
1. Creates an understanding of the basic concept of Direct Tax and basic
definition related to Direct Tax and assessee.
2. Provides learners an idea of the process and techniques of calculation of
taxability and tax liability.
3. Explore advanced topics in individual income taxation, such as tax
planning for high-net-worth individuals.
4. Understand the taxation of partnerships and limited liability companies
(LLCs).
Content
I Introduction to Tax Management: concept of tax planning,
tax avoidance and tax evasions, corporate taxation and
dividend tax. 1 25 %
Tax Planning for New Business: tax planning with reference
to location, nature and form of organization of new business.
II Income from Other Sources: computation of taxable income
1 25 %
under the head(section 56 to 59)
III Computation of income under:
Profits and Gains of Business or Profession(Practical Sums 1 25 %
Included ) capital Gains (Practical Sums Included)
IV GST (Goods and Service Tax):
Concept ,Features and overview of GST, benefits and
challenges ,GST tax slabs of India ,difference between old tax
1 25 %
structure and GST structure
Definitions: goods, service, taxable person, business and
place of business and others.
Reference Books:
1) Indirect Taxes And Law By V.S Datey ,
2) Service Tax and Indirect Tax by CA Kashish Gupta
3) Goods and service Tax by Ravi Puliani And Mahesh Puliani
Suggested Readings:
1) Singhanar V.K: Students' Guide to Income Fax; Taxmann, Delhi.
2) 2Prasaci, Bhagwati: Income Tax Law & Practice: Wiley Publication, New
Delhi.
3) Mehrotra H.C: Income Tax Law & Accounts ; Sahitya Bhawan, Agra.
Online Resources:


CO 1 1 2 2 2 1 1
CO 2 1 1 3 3 1
CO 3 2 2 2 1 2
CO 4 2 3 2 3 3 1
Course Title: Cost Accounting –II Course Code: FMB240104

Rationale: The course aims to familiarize the students with concepts of Cost
Accounting and its applications in Accounting.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) To develop a detail understanding of the fundamental concepts associated
with cost and costing under the broader domain of Cost Accounting
Standards.
2) To attain in-depth knowledge about element-wise cost ascertainment with
detail coverage of inventory management and control and apportionment
of overhead costs.
Course Outcome:
1. Aimed to familiarize the concept of cost accounting.
2. Helps to gather knowledge on preparation of cost sheet in its practical
point of view.
3. To facilitate the idea and meaning of material control with pricing methods.
4. Understand life cycle costing concepts, including costs incurred
throughout the entire life of a product.
Content
I Single or Unit Costing:
Components of total cost; Expenses that are not treated as
cost in cost sheet; Imputed costs; Treatment of work-in
progress; Defective materials; Sale of scrap; Defective product; 1 25 %
Normal & abnormal Loss of materials; Treatment of Finished
goods; Preparation of Historical cost sheet, Estimated cost
sheet, Estimate for work order (Tender/Quotation).
II Reconciliation of profit as per cost accounts with profits
as per financial accounts:
Reasons for disagreement in profits; Procedure for 1 25 %
reconciliation; Preparation of Reconciliation Statement and
Memorandum Reconciliation Account;
III Operating Costing or Service Costing:
Meaning of Operating Costing or Service Costing, Features of
Operating Costing, Users of Service Costing, Cost Unit, Cost
1 25 %
Analysis, Transport Costing, Hospital Costing, Staff canteen
Costing. Practical Problems to be asked on Transport Costing,
and Hospital Costing only
IV Job, Batch and Contract costing:
Definition and Features of Job costing; Pre requisites of Job
costing; Source documents, procedure for recording under
Job costing; Definition of Batch costing and its accounting
procedure; Method of determination of economic batch
quantity (EBQ); Definition of Contract costing; Difference
1 25 %
between Job & Contract costing; Features of Contract costing;
Work certified, work uncertified and Retention money; Method
of valuation of work in progress; Profit on incomplete
contracts; Accounting entries; Preparation of relevant ledger
accounts and Final Accounts of a Contractor; Brief
introduction of AS-7 (in theory only).
Reference Books:
1) N.S. Zad : Cost & Management Accounting Taxmann Publications Pvt. Ltd.
2) Deepak Jain : Cost & Management Accounting Taxmann Publications Pvt.
Ltd.
Suggested Readings:
1) Cost Accounting: Principles & Practice, By M N Arora, Vikas Publishing
House
2) Practical Costing, By N K sharma, Shree Niwas Publication
3) Cost Accounting, By Dr P C Tulsian, S. Chand
4) Cost Accounting, By Dr Murthy & S Gurusamy, The McGraw Hill
Companies
Online Resources:


CO 1 1 3 2 2 3 1 2
CO 2 2 1
CO 3 2 1 2 1 2 1
CO 4 2 3 2 2
Course Title: Business Research & Methodology Course Code: FMB240105

Rationale: The course aims to familiarize the students with concepts of Business
Research Methodology and its applications in business.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
Objective Of This Course Is To Develop A Research Orientation Among The

Scholars And To Acquaint Them With Fundamentals Of Research Methods.
Specifically, The Course Aims At Introducing Them To The Basic Concepts Used
In Research And To Scientific Social Research Methods And Their Approach. It
Includes Discussions On Sampling Techniques, Research Designs And
Techniques Of Analysis.
Course Outcome:
1. Understand advanced design, methodologies and analysis in business

research methods, including key terms, classifications and systematic
applications to the research data.
2. Generate ideas and identify core business problem and distil into a
research problem based on the scope and objectives of the study.
3. Evident, analyze, and support the association of variables attributed in
the conceptual model with theory and outcomes of the relevant published
articles.
4. Conduct a comprehensive review of existing literature related to the
research topic.
Content

I Introduction –
Meaning of Research; Objectives of Research; Types of 1 25 %
Research; Research Process; Research Problem formulation.
II The Design of Research:
Research Design; Features of a Good design;
Different Research Designs; Measurement in Research; Data
1 25 %
types; Sources of Error. Sampling Design- Census & Sample
Surveys; Steps in Sampling Design; Types of Sample designs-
Probability & Non Probability sampling.
III Processing & Analysis of Data
- Processing operations; problems in processing; types of analysis 1 25 %
Hypothesis Testing- Chi-square test, Z test, t-test, f-test
IV Presentation- Diagrams; graphs; chars. Report writing; Layout of
Research report; Types of Reports; Mechanism of writing a Research
report; Precaution for writing report. Awareness of Software Packages 1 25 %
Relevant to Management Research, Interpretation of Data and Drawing
Inferences.
Reference Books:
o Research Methodology, C.R. Kothari
o Survey Methods, Fowler, Floyd, J. JR.
o Statistical Methods, Gupta, S.P.
o Management Research, Bennet, Roger
o Business Research Methodology, Luck & Rubin
Suggested Readings:
o Research Methodology, C.R. Kothari
o Business Research Methodology, Luck & Rubin
Online Resources:

CO 1 1 3 2 2 1 1
CO 2 2 1 1 2 1
CO 3 2 1 2 3 2
CO 4 2 3 2 3 1 2
Course Title: Production Management Course Code: FMB240106

Production Management and its applications in business.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. The course aims at developing knowledge about various steps of

product, design, development, plant location, storage, production
planning and control.
Course Outcome:
1. Recognizes the concept of production management.

2. Recognizes the effects of globalization to the production management.
3. Assesses the primary problems of production management.
4. Analyze and apply capacity planning techniques to match production
capabilities with demand.
Content

I Introduction to Production Management:
Introduction; History of Production and Operations
Management; Definitions of Production Management;
Production Process; Production: The Heart of an 1 25 %
Organization; Objectives of Production Management;
Scope of Production Management; Importance of
Technology in Production
II Production and Process Design:
1 25 %
Product Selection; Definitions of Product Design and
Development: Need for Product Design and Development,
Origin of the Product Idea and Selection from Various
Alternatives, Choosing among Alternative Products,
Modifying the Existing Products, Sources of Product
Innovation, Characteristics of a Good Design, Reverse
Engineering, Concurrent Engineering; Process Design—
Meaning, Need, Factors and Types: Framework for Process
Design, Process Planning Procedure, Relationship
between Process Planning and other POM Activities, Type
of Process Designs.
III Work Study: Work Study: Definition, Objectives,
Significance and Advantages: Importance and Scope,
Various Models, Work Study as a Science, Work Study
and Productivity, Outline Process Chart, Importance of
Work Study;
1 25 %
Method Study: Definition, Objectives and Procedure:
Objectives of Method Study, Method Study Procedure,
Threbligs Work Measurement: Objectives of Work
Measurement, Techniques of Work Measurement, Work
Sampling Compared to Time Study
IV JIT and Quality:
Definition of Just-In-Time (JIT): Process of JIT; Quality:
Costs of Quality, Characteristics of Quality, Quality of the
Process, Seven Tools of Statistics, Quality Planning and 1 25 %
Improvement Tools, Specification and Control Limits:
Total Quality Management (TQM): Principles of TQM,
Deming’s 14 Points; Six Sigma: Six Sigma Themes
Reference Books:
1) Production Management B Poom-D.B For Tarapolwala & Sons
2) Manufacutring Management –Moor –D.B Tarapolwala & Sons
3) Manufacturing organization & Management: Amire , Ritchej Hulley –
Prantice Hall of india
Suggested Readings:
1) Pitfield, R. Ronald (1984): Business Organization, (London), M & E Books.
Online Resources:


CO 1 3 1 2 2 1 1
CO 2 1 1 1
CO 3 2 2 2 1 1
CO 4 3 3 3 1
Year: 3rd Semester: 5th
Course Title: BUSINESS STRETEGY AND ENTERPRENEUR
Business Strategy and Entrepreneur.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1. The goals of this program are to inspire students and help them imbibe
an entrepreneurial mind-set.
2. The students will learn what entrepreneurship is and how it has
impacted the world and their country.
3. They will be introduced to key traits and the DNA of an entrepreneur,
and be given an opportunity to assess their own strengths and identify
gaps that need to be addressed to become a successful entrepreneur.
Course Outcome:
1. Key concepts underpinning entrepreneurship and its application in the
recognition and exploitation of product/ service/ process opportunities.
2. Key concepts underpinning innovation and the issues associated with
developing and sustaining innovation within organizations.
3. Clearly define the vision and mission of the business. The vision outlines
the long-term aspirations, while the mission articulates the purpose and
values guiding the company.
4. Conduct a SWOT analysis (Strengths, Weaknesses, Opportunities,
Threats) to assess internal and external factors influencing the business.
Content
I Conceptual framework
-Entrepreneurship
-Development of Entrepreneurship
1 25 %
-The conceptual model
-A training model for entrepreneurship
-Rural Entrepreneurship
II Motivating the Entrepreneurship
- Motivation Training
-Personal Efficiency
-Action Planning 1 25 %
-Motivational and Imagery
-Cultural values
-Motivation Developments Strategies
III Promoting a Small Scale Unit
-The concept of Small Scale Industry
-Registration Procedure and Associated Privileges 1 25 %
-facilities to technocrats
-Special Assistance to SC/ST
IV Institutional Support to Entrepreneurs
-Need for Institutional Support 1 25 %
About NSIC, SIDO, SSIB, SSICS, SISI, DICs ,TCOs
Reference Books:
1) S.S. KHANKA ‘Entrepreneurial development’. S. Chand New Delhi
2) Vasant Desai ‘Dynamics of “Entrepreneurial development”
3) Neeta Baporikar “Entrepreneurial development” & Project management”
Himalaya Publishing”House, Mumbai
Suggested Readings:
1) Vasant Desai ‘Dynamics of “Entrepreneurial development

2) S.S. KHANKA ‘Entrepreneurial development’. S. Chand New Delhi
Online Resources:

CO 1 1 3 2 3 1 1
CO 2 2 1 3 1
CO 3 2 1 2 2 1
CO 4 2 3 2 1
Course Title: INDUSTRIAL RELATION & LABOUR LAW
Rationale: The course aims to familiarize the students with concept industrial
relation & Labour Law.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) This course intends to make students aware of the various actors as part
of the industrial relations and understand the labor laws, issues and
implications.
Course Outcome:
1. Students should able to elaborate the concept of Industrial Relations.
2. The students should able to illustrate the role of trade union in the
industrial setup.
3. Students should able to elaborate Industrial Dispute settlement
procedures.
4. Familiarize with and adhere to relevant labor laws and regulations
applicable in the specific jurisdiction.
Content
I Introduction of Industrial Relation.
Meaning & definition, features, factors Affecting I.
1 25 %
R,Approaches to IR.Objectives of I.R and human
Relation,IR productivity, Various dimensions of I.R.
II Industrial disputes
Definition, objective & scope, Causes and Measures
to Improve Industrial Relations 1 25 %
Collective Bargaining: Meaning, Characteristics, need,
importance Process Pre requisites
III Labour Court, Industrial Tribunal, National Tribunal
Provision with respect to Strikes and Lockouts, Lay-off and 1 25 %
retrenchment
IV Factories Act 1948
Definitions, Objectives, Provision regarding Health, safety,
1 25 %
welfare of workers, working hours of adult, offences &
penalties
Reference Books:
1) Industrial Relation & labour Laws S.C Srivastava, Vikas Publishing House
2) Industrial Relation C.S Venkata Raman, Oxford Publication
3) Labour Law for Mangers B.D Singh Labour Law, Excel Book
4) Dynamic of Industrial Relation Dr Satish Memoria, S.V Gankar, Himalaya
Publishing
Suggested Readings:
1) Industrial Relation & labour Laws S.C Srivastava, Vikas Publishing House
2) Industrial Relation C.S Venkata Raman, Oxford Publication
Online Resources:

CO 1 1 2 1 1 1
CO 2 3 2 1 1 1
CO 3 2 1 1 1
CO 4 2 3 1 1 1
Course Title: ORGANISATIONAL BEHAVIOUR Course Code: FMB250103
Rationale: The course aims to familiarize the students with concept
organizational behaviors and its applications in business.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) To learn the basic concepts of Organizational Behaviour and its
applications in contemporary organizations.
2) To understand how individual, groups and structure have impacts on the
organizational effectiveness and efficiency.
3) To appreciate the theories and models of organizations in the workplace.
Course Outcome:
1. Students will be able to explain the concept of Organization Design and
determine the factors that affect Organization Design.
2. Students will be able to identify the components of Individual Behaviour
and apply the concept of Learning, Perception, Attitudes and values.
3. The students will be able to justify how organizational change and
conflict affect working relationships within organizations.
4. Examination of how individuals interpret and make sense of their
environment.
Content
I Introduction& Concept of O.B :Meaning,
Characteristic, nature, scope of Organizational
behaviour; Need to understand human behaviour;
Contributing disciplines to the field of O.B; O.B. 1 25 %
Models; Challenges and opportunities of O.B.
Interpersonal Behaviour Meaning nature &types:
Biographical Characteristics of Individual Behaviour.
II Individual behaviour Meaning factor influencing:
Ability Meaning & types; Values Definition &
significance;
Attitudes- Meaning, features, types, components&
Formation, Theories, Organization Related Attitude,
1 25 %
Difference between Attitude and Behavior;
Personality – Definition, features & determinants and
Traits; Emotions; Learning-Theories and
Reinforcement Schedules, Interpersonal Behavior:
Johari Window;
III Concept of Group: Meaning, Nature of Group Types of
Groups, Stages Model /Process of Group Development,
Advantages of Working in group Theories of Group
Formation; Group Dynamics: concept, nature
&components. Group Cohesiveness meaning & causes; 1 25 %
Concept of Team: Meaning, Nature, need of work team,
Types of Teams; Stages Model /Process of team
Development, team Building and issues in effective
Managing Teams. Team Vs. Group
IV Conflict: meaning, source, types of conflict Process of
conflict, Procedure for resolution of conflict Management
Stress: Concept of stress, nature, symptoms’ Causes&
solution of stress.
Stress Management: Individual stress, Organisational
1 25 %
stress
Organization Culture Meaning & features
Resistance to Change& its levels.
Reference Books:
1) Hellriegel D. (2011), ‘Organizational Behavior’ (Thirteenth ed.), South
Western Educational Publishing: USA
2) Pareek U. (2012), ‘Understanding Organizational Behavior’ (Third ed.),
Oxford University Press, USA
3) Robbins S.P. (2010), ‘Essentials of Organizational Behavior’ (Tenth ed.),
Pearson: Delhi
4) Schermerhorn J.R. (2010), ‘Organizational Behavior’ (Eleventh ed.), John
Wiley & Sons, Inc.: USA
Suggested Readings:
1) Hellriegel D. (2011), ‘Organizational Behavior’ (Thirteenth ed.), South

Western Educational Publishing: USA
2) Pareek U. (2012), ‘Understanding Organizational Behavior’ (Third ed.),
Oxford University Press, USA
Online Resources:

CO 1 1 3 2 1 2 1 1
CO 2 2 2 1
CO 3 2 1 1 2 1 1 1
CO 4 2 3 1 2 1
Course Title: Management Accounting I Course Code: FMB250102
Management Accounting – II.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) The main objective of managerial accounting is to assist the management
of a company in efficiently performing its functions: planning, organizing,
directing, and controlling
Course Outcome:
1. To enlighten the students thought and knowledge on management
Accounting.
2. Helps to give proper idea on financial statement analysis in practical point
of view.
3. To introduce the concept of fund flow and cash flow statement.
4. To provide knowledge about budget control keeping in mind the scope of
the concept.
Content
I Management Account:
Meaning, Definition, Characteristics.
Role of management accounting in decision making.
Management accounting, Cost accounting, Financial
accounting.
1 25 %
Scope and Limitation of management accountancy.
Analysis of Financial Statements
Meaning, characteristics, Nature, Limitation of
financial statement.
Analysis and interpretation of financial statement.
II Interpretation & Analysis of financial statement. 1 25 %
Meaning, Importance and Limitation
Gross profit Ration
Net Profit Ratio
Current Ratio
Stock Turnover Ratio
Capital Gearing Ratio
Expense Ratio
Operating Ratio
Liquid Ratio
Proprietary Ratio
Debt to Equity Ratio
III Cash flow Statement:
Concept and significance of cash flow statement
Sources and application of cash, Cash from operation
Income and Expenditure method
1 25 %
Net profit approach
Difference between cash flow statement and fund flow
statement
Prepare cash flow as per AS-3
IV Budgets and Budgetary Control:
Cash budget: Meaning, Advantages, Disadvantages
Methods of preparing cash budget. 1 25
Flexible budget Meaning and type of flexible budget
Classification of cost and utilities
Reference Books:
1) Advanced accountancy : Rana, Dalal and other : sudhir Prakashan,
Ahemedabad
2) Accountancy : Tulsian PC : S Chand New Delhi
3) Cost Accountancy : Tulsian PC : S Chand New Delhi
Suggested Readings:
1) Jawahar Lal, Cost Accounting, Tata McGraw Hill New Delhi
2) B.M. Lall Nigam and I.C. Jain, Cost Accounting, Principles, Methods and
Techniques, PHI Pvt. Ltd, New Delhi
Online Resources:

CO 1 1 3 2 2 2 1
CO 2 2 1 1 2
CO 3 2 1 2 2 1
CO 4 2 3 2 3 2 3
Course Title: Portfolio Management Course Code: FMB250105
portfolio management and its applications in business Management.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) To acclimate the students on the concept of Portfolio Management.
2) To facilitate the students to know the techniques of Portfolio Management.
Course Outcome:
1. Enables a financial expert determine the value of assets in a portfolio.
2. Creates understanding of evaluation of securities with the help of certain
fundamental business factors.
3. To acquire the conceptual understanding of Strategic Assets Allowances
and the methods.
4. Discussing the Capital Asset Pricing Model (including SML and CML):
assumptions, empirical evidence on CAPM (with numerical) and
limitations
Content
I Introduction to Portfolio Management
Meaning of Portfolio Management, Phases of Portfolio
Management, and Role of Portfolio Management. ƒ
Meaning of Investment, Characteristics of Investment,
1 25 %
Objectives of Investment, Investment vs. Speculation,
Investment vs. Gambling. Types of Investors,
Investment Avenues ƒ Meaning of Risk, Elements of
Risk, Measurement of Risk (Excluding Sums)
II Fundamental Analysis ƒ
Economy Analysis- Meaning and Key economic 1 25 %
variables. ƒ Industry Analysis– Meaning, Concept of
Industry, Industry Life Cycle, Industry Characteristics
ƒ Company Analysis – Meaning, Financial Statements,
Analysis of Financial Statements, Assessment of Risk
III Technical Analysis and Portfolio Analysis ƒ
Meaning of Technical Analysis, Basic Principles of
Technical Analysis, Price Charts, Trend and Trend
Reversals, Chart Patterns, Market Indicators. ƒ 1 25 %
Meaning of Portfolio Analysis, Expected Return of a
Portfolio, Risk of a Portfolio, Reduction of Portfolio Risk
through Diversification
IV Portfolio Selection, Portfolio Revision and Portfolio
Evaluationƒ
Meaning of Portfolio Selection, Feasible Set of
Portfolios, Efficient Set of Portfolios, Selection of
Optimal Portfolio ƒ Capital Asset Pricing Model ƒ
1 25 %
Meaning of Portfolio Revision, Need for Revision,
Constraints in Portfolio Revision, Portfolio Revision
Strategies, ƒ Meaning of Portfolio Evaluation, Need for
Evaluation, Evaluation Perspective, Measuring
Portfolio Returns. Risk Adjusted Returns.
Reference Books:
1) Francis-Management of Investments, McGraw Hill.
2) Gurusamy S, Security Analysis and Portfolio Management, Vijay Nicole
Imprints, Chennai
Suggested Readings:
1) V.K. Bhalla- Investment Management, S Chand & Co

2) Fisher & Jordan-Security Analysis & Portfolio Management, prentice Hall
3) Punithaathi Pandian- Security Analysis & Portfolio Management, Vikas
Publishing House
Online Resources:
1) www.portfoliomanagement.in
2) www.sebi.gov.in
3) www.moneycontrol.com
CO 1 2 1 2 2 1 1
CO 2 3 1 1
CO 3 1 1 2 1 1
CO 4 2 3 1
Course Title: BANKING & INSURANCE Course Code: FMB250106
Banking & Insurance and its applications in Business Management.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) Understand the basic concepts of banking and functions of banking
2) Examine the banking scenario in India.
3) Understand the basic concepts of insurance and elaborate the kinds of
business risks.
Course Outcome:
1. Make the students to aware of the fundamentals of banking and
knowledge of banking operations.
2. Analysis the Role and organization structure of Indian banking system.
3. Explain risk management in insurance and understanding of the
insurance mechanism.
4. Create the ability to use the fundamental accounting equation to analyze
the effect of business transactions on an organization's accounting
records and financial statements
Content
I Introduction: Indian Banking System, Reserve Bank of
India-Legal framework and main functions Commercial
Banking –public, private, foreign, co-operative sector
1 25 %
Different types of bank accounts Banker Customer
relationship Customer Service in Banking KYC Norms and
Anti-money Laundering Indian Banking System.
II Banking Technology : Technology in banks ,Payment
1 25 %
and settlement system in banks – New age clearing
,national gateways ,international gateways, Retail
banking, Treasury management ,priority sector
lending .
III Marketing of Banking & Insurance : marketing of
banking & insurance services, contemporary issue in
banking and insurance , History and development of
1 25 %
insurance , Risk management and role of insurance
,Legal aspects of essentials of insurance contracts
,classification of insurance IRDA.
IV Life Insurance : Meaning ,Type of Plans, Benefits of
Life insurance , Brief about Public and Private Sector
Organization offering insurance Products and Non Life
1 25 %
Insurance : Meaning ,Type of Plan Health insurance ,
Micro Insurance : Meaning ,Models and future of Micro
insurance
Reference Books:
1) Banking Theory and Practice, K C Shekkar and Lekshmy Shekhar,
Vikash Publishing Co.
2) Principles of Insurance Management, Neelam C Gulati, Excel Book.
3) Modern Banking D. Muraleedharan , Prentice Hall Publishing Company.
Suggested Readings:
1) Principles of Insurance Management, Neelam C Gulati, Excel Book.
Online Resources:

CO 1 1 3 2 2 1
CO 2 2 1
CO 3 2 2 1 1
CO 4 2 3 3 1
Year: 3RD year Semester: 6TH
Course Title: Personnel Management Course Code: FMB260101

personnel management and its applications in business Management.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) The course aims to familiarize the students with concepts of personnel

management and its applications in business Management.
Course Outcome:
1. Enhance personal management skills for improved productivity and well-

being.
2. Learn effective time and task management skills to enhance productivity
3. The students develop understanding about the nature and scope of
business organizations & their relevance in today's society.
4. The course delivers tools and techniques, which help the students to
address the issues associated with people management in the best
possible way, maintaining a balance between the interest of business and
the society at large.
Content

I Personnel Management
Meaning, characteristics, objectives and significance of
personnel management, advantages and disadvantages of 1 25 %
personnel management. Job description, job specification and
job analysis with its suitable format.
II Manpower Planning 1 25 %
Definition, characteristics of manpower planning, objectives,
types of manpower planning, factors affecting to manpower
planning, advantages and limitations of manpower planning.
III Labour absenteeism and Labour turnover
Meaning, causes of absenteeism, effect and remedies of labour
1 25 %
absenteeism, causes of labour turnover, effects of labour
turnover, and remedies for reduction of labour turnover.
IV Employee Development
Meaning of training, advantages of employee training, types of
training, methods of training, employee wages: meaning and
1 25 %
types of wages, various wage system, ideal wage system,
stimulating wage system, comparison of individual incentives
and group incentives.
Reference Books:
1) C.B. Memoria and V.S.P Rao, Personnel management (text & cases),
Himalaya Publishing house.
2) J.P.Mahajan and Ravindra Singh, Human Resources Management, vikas
publishing.
3) V.S.Rao, human resource management, vikas publishing.
Suggested Readings:
1) Dale,Yoder Personnel Management & Industrial Relations.

2) Northcott Personnel Management Principles & Practices.
3) Filippo Personnel Management.
Online Resources:

CO 1 1 3 2 2 1 1
CO 2 2 1 1 1
CO 3 2 3 1 1 2 2 3
CO 4 1 3 3
Year: 3rd year Semester: 6th
Course Title: Auditing Course Code: FCB260102
Pre-Requisite: 10+2 from a recognized education board.
Rationale: Students will get idea about the Auditing.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) To ensure that the financial statements are prepared in accordance with
the applicable financial reporting framework
2) To verify that the entity is in compliance with relevant laws and regulations
that may have a material effect on the financial statements.
3) To detect and prevent material misstatements due to fraud or error in the
financial statements.
Course Outcome:
1. Acquire the basic knowledge of auditing, objectives of auditing, audit
program, audit note book, working paper, voucher, vouching, verification,
valuation.,
2. Develop the analytical skills in conducting share capital and share transfer
audit, Vouching Vs Verification Vs Valuation.
3. Evaluate the methods of depreciation, Rights, duties & liabilities of an
auditor, various types of auditing.
4. Apply critical thinking skills and solve auditing problems through the use
of case studies.
Content
Credit Weightage
Sr Subject Content
No.
1 Company Audit
➢ Importance of Memorandum, articles, prospectus,
minute book, preliminary contract
1 25 %
➢ Issue of shares at premium and at discount, issue of
right shares, issue of bonus shares, issue of shares for
the consideration other than cash
➢ Redemption of preference shares and debentures,
conversion of debentures in to shares, forfeiture of
shares Audit of share transfer
2 Auditor’s Report and Certificate
➢ Meaning and importance of auditor’s report
➢ Difference between auditor’s report and certificate
➢ Kinds of auditor’s report 1 25 %
➢ Specimen of qualified report
➢ Use of words “True and Fair” In the report
CARO – 2003
3 Divisible profit and depreciation
➢ Divisible profit
➢ Meaning and importance of profit
➢ Determination of profit and its problem
➢ Debatable points regarding divisible profit
(Depreciation, capital gain, capital loss, past revenue 1 25 %
lost, past profit and transfer to reserve)
➢ Auditor’s duty regarding divisible profit
➢ Depreciation
➢ Provisions of the company law
o Auditor’s duty
4 (A) Investigation
➢ Meaning and need, difference between audit and
investigation
➢ Investigation in following cases.
➢ For purchase of business
1 25 %
➢ For granting loan
➢ In case of declining profit
(B) Audit program of.
➢ Hospitals run by public charitable trust,
Educational institutes Manufacturing company
Reference Books:
1) Principles of Auditing By Rick Stephan Hayes, Roger Dassen, Arnold
Schilder, Philip Wallage
2) Fundamentals of Auditing By S. K. Basu [Pub.:Dorling Kindersley (India
) Pvt. Ltd., New Delhi 110017]
3) Auditing Principles and Techniques By S. K. Basu [Pub.:Dorling
Kindersley (India ) Pvt. Ltd., New Delhi 110017]
4) Contemporary Auditing By Kamal Gupta [Pub.: Tata McGraw-Hill
Education]
5) Auditing: Principles and Practice By Ravinder Kumar, Virendra Sharma
[Pub.: PHL Learning Pvt. Ltd.]

CO 1 1 2 2 3
CO 2 1 2 3
CO 3 2 1 2 1 1
CO 4 2 3 2 3 1
Course Title: Stock Exchange Communication and Insurance
Course Code: FMB260103 Course Type: Core
Course Credit: 04
Rationale: Students will get idea about the Stock Exchange Communication and
Insurance.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) Explain the functions and operations of stock exchanges, including the
buying and selling of securities.
2) Identify and describe the roles of various participants in the stock market,
such as brokers, investors, market makers, and regulators.
3) Analyze methods of stock valuation, including fundamental analysis,
technical analysis, and market indicators.
Course Outcome:
1. To Understand the Stock and Commodity Markets Positions.
2. Know the process of opening Demat A/C.
3. Categorize different commodities and match the commodities with the
commodity exchange.
4. Classify different kinds of derivatives and trade.
Content
Credit Credit
Weightage Weightage
Sr No. Subject Content
1 Insurance Correspondence Letters - (a) 1 25%

Claiming full benefits due to the death of
the policy holder by the nominee. (b)
Claiming Medical Re-imbursement on the
policy (c) Intimating the changes of
nomination
2 Drafting- a) Drafting Invitation for Tender 1 25%
(b) Drafting Auction Notice
3 Comprehension of Stock Market Report- 1 25%
The passage should be of about 250 words
aiming at testing the students
understanding of happenings and
movements of stock market
4 Stock Exchange Terms & Abbreviations – 1 25%
(1) Bear (2) Bear Covering (3) Bear

Hammering (4) Blue Chip (5) Boom (6)
Brokers (7) Bull (8) Bull Liquidation (9) Bull
Support (10) Circuit Filter (11) Deflation
(12) Demat Account (13) Dividend (14) Flat
Market (15) Inflation (16) IRDA (17) Jobber
(18) Liquidity Crisis (19) Nifty (20) Nose
Dive (21) Opening Bell (22) Preference
Shares (23) Repo Rate (24) Reverse Repo
Rate (25) Right Issue (26) SEBI (27)
Segment (28) Sensex (29) Spurt (30) ULIPS
Reference Books:
1) "A Random Walk Down Wall Street" by Burton G. Malkiel
2) "Crucial Conversations: Tools for Talking When Stakes Are High" by Kerry
Patterson, Joseph Grenny, Ron McMillan, and Al Switzler
3) "The Essentials of Risk Management" by Michel Crouhy, Dan Galai, and
Robert Mark

CO 1 1 3 2 2 1 1
CO 2 2 1 3
CO 3 2 1 2
CO 4 2 3 2 3 1
Program: Bachelor of Business Administration Subject /Branch: Management
Year: 3RD Semester: 6TH
Course Title: International Marketing Course Code: FMB260104

Rationale : The course aims to familiarize the students with concept of
International Marketing.

External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) To impart knowledge, with respect to concepts, principles of

International Marketing of a firm/organization under different market
conditions.
2) To apply marketing strategies in international market.
Course Outcome:
1. Analyse the environmental variables that influence international

marketing
2. Describe the strategies and tactics that can lead to successful
international marketing given those environmental constraints
3. Discuss the more typical management decisions and problems faced,
highlighting those peculiar to the international arena
4. Produce a comprehensive international marketing plan
Content

I International Marketing: Meaning,Distinction
between national and International marketing,
International 1 25 %
Marketing decision. International marketing
environment,
II International Pricing: International Pricing
objectives, Factors affecting to International
Pricing, International Pricing methods,
1 25 %
Information required for International Pricing,
Steps for International Pricing, International
Pricing terms: F.O.B, F.O.R, F.A.S. C.I.F.
III International Market Promotion and
personal selling: tools of International
Market promotion, Personal selling: meaning,
methods of personal selling in international
1 25 %
marketing, process of personal selling,
International sales force management,
training of sales force, remuneration of sales
force.
IV International packing and Labeling: Packing in
International Marketing, International standards
for packing, , packing in Developing countries,
1 25 %
measures to reduce packing cost, Developing in
packing. Labeling Meaning, types, Advantages
and Disadvantages of Labeling.
Reference Books:
1) S.C.Jain, International Marketing, CBS publication.

2) Charullium, International Marketing, HimalayaPublishing House.
3) P.K.Vasudev, International Marketing:,Excel books.
4) Marketing Management, KumarPrakasan.

CO 1 2 3 2 2 1 1
CO 2 1 1 1 1
CO 3 1 1 2 1 1
CO 4 1 3 2
Year: 3RDyear Semester: 6TH
Course Title: Project Work Course Code: FMB160105

Rationale: The course aims to familiarize the students with concepts of Project
Work and its applications.
External Total
Mid CE
4 0 0
20 10 70 100
Course Objective:
1) Learn the objective of this project is to provide opportunity for the students
to implement their skills acquired in the previous semesters to practical
problems/problems faced by industry/development of new facilities.
Course Outcome:
1. students will acquire practical skills in planning, executing.
2. Participants will develop a comprehensive understanding of project
methodologies.
3. Develop a comprehensive business plan for a new business idea.
4. Develop HR policies and procedures for a fictional or existing company.
Content
I Introduction: In this chapter Selection and relevance
problem, historical background of the problem, definition/s of
1 25 %
related aspects, characteristics, different concepts pertaining
to the problem etc can be covered by the candidate.
II - Research Methodology This chapter will include
Objectives, Hypothesis, Scope of the study, Selection of the
problem, Sample size, Data collection, Tabulation of data, 1 25 %
Techniques and tools to be used, limitations of the study,
significance of the study etc.
III Literature Review: This chapter will provide information
about studies done on the respective issue. This would assists 1 25 %
students to undertake further study on same issue.
IV Data Presentation and Data Analysis: This chapter is the
core part of the study. The analysis pertaining to collected
data will be done by the students. The application of selected
1 25 %
tools or techniques will be used to arrive at findings. In this
table of information, presentation of graph etc can be should
be provided by the students.
➢ PROJECT WORK TITLES

1) Role of concepts, conventions and postulates for evaluation of accounting.
2) Role of accounting standards.
3) Relevance of introduction of International Financial Reporting standards.
4) A comparative study on segmental reporting in Indian corporate.
5) Mandatory disclosure practices of Indian companies.
6) Indian companies and voluntary disclosure.
7) Income tax act and personal tax planning.
8) Corporate tax planning and management.
9) Short term liquidity analysis of selected Indian companies.
10) Profitability analysis of selected nationalized banks of India.
11) Profitability analysis of selected Private Banks of India.
12) Profitability analysis of selected Foreign Banks of India.
13) A comparative study of profitability between nationalized and private
banks.
14) Profitability evaluation of selected Indian companies.
15) A study on solvency status of selected Indian companies.
16) Corporate governance and Indian companies.
17) Accounting and I C A I
18) Investors protection and SEBI
19) Working capital and textile industry.
20) Working capital and chemical industry.
21) Working capital and pharmaceutical industry.
22) Working capital and FMCG industry.
23) An evaluative study on merger and acquisition in India.
24) Accounting tools for performance evaluation and their relevance.
25) A study on emerging issues in Accounting.
26) A comparative study on existing structure of financial statements
and structure proposed by MCAs.
27) Emergence and necessity of Forensic Accounting.
28) Financial performance evaluation of small scale industry in Gujarat.
29) Analysis of Dividend policy of selected Indian companies
30) Analysis of capital structure of selected Indian companies
31) Analysis of ROI (Return on Investment) of selected Indian companies
32) Economic Value Added as Technique of performance evaluation
33) Corporate governance & global practices
34) Indian accounting standards and IFRS
35) Study of Corporate social responsibility practices in India
36) Study of inflation accounting practices in India
37) Study of human resource accounting practices in India

CO 1 1 3 2 2 2 1 1
CO 2 2 1
CO 3 1 2 3 3 1 3
CO 4 2 3 1 1 3 1

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❖ PROGRAM OUTCOMES (PO) OF THE UNDER-GRADUATE

COURSES OFFERED (BBA)

PO1 - Upon completion of the BBA program, the individual must

❖ Program Specific Outcome (PSO): (BBA)

PSO1: Understand of the corporate world.

Teaching Examination Scheme:

1. Quiz using Google Forms or Quizzes

Course Expected Mapping with Program Outcomes

Teaching Examination Scheme:

1. Gupta, Sharma and Bhalla; Principles of Business Management; Kalyani

1. Quiz using Google Forms or Quizzes

Teaching Examination Scheme:

1. Understand the fundamental principles of communication and their

3. Quiz using Google Forms or Quizzes

Teaching Examination Scheme:

1. M.P Gupta & B.M Agrawal “ Grewal’s Accounting”

3) Quiz using Google Forms or Quizzes

Course Expected Mapping with Program Outcomes

Course Title: Computer Application – I Course Code: FMB210106

Teaching Examination Scheme:

2 MS Word & Introduction to Excel 10 25

5) Quiz using Google Forms or Quizzes

Course Expected Mapping with Program Outcomes

Course Title: Macro Economics Course Code: FMB220101

7) Quiz using Google Forms or Quizzes

Course Title: Business Environment Course Code: FMB220102

9) Quiz using Google Forms or Quizzes

Course Expected Mapping with Program Outcomes

Course Title: Growth & Structure Of Industries Course Code: FMB220103

11) Quiz using Google Forms or Quizzes

Course Expected Mapping with Program Outcomes

Course Title: Business Communication-II Course Code: FMB220104

12) Quiz using Google Forms or Quizzes

Course Expected Mapping with Program Outcomes

Course Title: Financial Accounting-II Course Code: FMB220105

Teaching Examination Scheme:

14) Quiz using Google Forms or Quizzes

Course Expected Mapping with Program Outcomes

Course Title: Computer Application –II Course Code: FMB220106

Teaching Examination Scheme:

16) Quiz using Google Forms or Quizzes

Course Expected Mapping with Program Outcomes

Teaching Examination Scheme:

1) Fundamentals of Marketing Management by Prof.S.A.Sherlekar and

1) Quiz using Google Forms or Quizzes

Teaching Examination Scheme:

3. Koontz, Weirich &Aryasri, PRINCIPLES OF MANAGEMENT, Tata McGraw-

18) Quiz using Google Forms or Quizzes

Course Expected Mapping with Program Outcomes

Teaching Examination Scheme:

1) Cost Accounting, By Dr P C Tulsian, S. Chand

1) Quiz using Google Forms or Quizzes

Course Expected Mapping with Program Outcomes

Teaching Examination Scheme:

1) Elements of Business Mathematics by Soni, Sharma & Saxena, Pitamber

3) Quiz using Google Forms or Quizzes

Course Expected Mapping with Program Outcomes

Teaching Examination Scheme:

1) J.R.Monga, Basic Corporate Accounting, Mayur paperbacks, New Delhi