DES Pune University

School of Commerce and Management

Program – BBA-IB
Detailed Syllabus:
Semester I
Course title - Introduction to International Business (NEP 2023 Pattern)
Course code- MUI01101 Program name –BBA-IB Credits – 4

Objectives:
1) To provide an understanding of the concepts of International Business and Trade
2) To understand its contribution for development of countries.
CO Understand basic concepts of International Business.
1
CO Compare domestic trade and international trade on various factors.
2
CO Comprehend role of Globalization in International Business.
3
CO Comprehend various operations carried out in International Business.
4
CO Explore the role of ethics in International Business.
5
CO Explore International Business using cases.
6
3) To study the components of International Business Environment in the development of
modern trade.
COURSE OUTCOMES – On completion of this course, students will be able to –
Unit No. Topics
1 International Business Overview:
 Evolution of International Business, Influences on International
Business
 Nature, Forms and Importance of International Business
 Difference between Domestic and International Business
 Goals, advantages and disadvantages
2 Globalization:
 Globalization: An Overview, Meaning, Need, Challenges and Phases
 Globalization debate
 Emerging Global Economies (Asian, African and Latin American)
3 International Business Environment:
 Introduction,
 Political Environment,
 Socio-Cultural Environment,
 Technological Environment,
 Economic Environment,
 Legal Environment
 DES Pune University
School of Commerce and Management
Program – BBA-IB
4 International Business Operations:
 Exporting, Importing, and Countertrade
 Global Production, Outsourcing, and Logistics
 Global Marketing and R & D
 Global Human Resource Management
 Accounting in the International Business
 Financial Management in the International Business
5 Ethics in International Business:
 Ethical issues in International Business (Employment practices, human
rights, Environment and Pollution, Moral Obligations)
 Ethical Dilemmas
 Ethical Decision Making
6 Activity: Projects, Case discussion, Assignment

Teaching Methodology –
1. Lecture method
2. Presentations
3. Case study

Suggested Reference Material –

1. The International Business Environment: Text & Cases: Sundaram Anant and J.
Stewart Black
2. The International Business Environment: Cherunilam Francis
3. International Business: Text & Cases: P. Subba Rao
4. Business Environment: Saleem Shaikh
5. International Business: Vyuptakesh Sharan

Course title – Micro Economic Analysis (NEP 2023 Pattern) Credits - 2

Course code- MU101103
Objectives:
1. To expose students to basic microeconomic concepts.
2. To use economic reasoning to draw correct conclusions/solve economic problems.
3. To apply economic concepts in day-to-day analysis.
COURSE OUTCOMES:
On completion of this course, students will be able to –
CO1 Understand the basic concepts of Micro-Economics.

CO2 Explain graphs, charts and diagrams based on basic concepts of economics.

CO3 Comprehend concept of producers’ equilibrium.

 DES Pune University
School of Commerce and Management
Program – BBA-IB
CO4 Analyse cause & effect relationship between market forces and equilibrium
price & quantity.
CO5 Compare perfectly and imperfectly competitive market structures.

CO6 Understand theories related to Utility analysis.

Unit Topics

No.

1 Introduction to Economics

1.1 Problem of Scarcity, Utility Analysis – Cardinal and Ordinal

1.2 Demand Analysis – Individual and Market Demand Determinants, Law of

Demand, Elasticity of demand, Revenue Concepts - TR, AR, MR and their
relationship

1.3 Supply analysis- Meaning, definition, Law of supply, Factors affecting Supply

2 Production and Cost Analysis

2.1 Short run and Long run production function

2.2 Cost Concepts

2.3 Short run Total, Average and Marginal costs and their relationship

2.4 LAC as the Planning Curve and relation between LAC and LMC

2.5 Economies of Scale and Economies of Scope

3 Market Structures

Perfect Competition- Equilibrium of a firm and Industry in the short run and
3.1 long run

3.2 Monopoly -Price and Output determination in short and long run;
 DES Pune University
School of Commerce and Management
Program – BBA-IB
3.2.1 Monopolistic Competition- price and output determination

3.2.2 Oligopoly- meaning, characteristics and types

Teaching Methodology –
1 Lecture method and diagrammatic representation

2 Numerical Exercises

3 Caselets

4 Presentations

Suggested Reference Material –

1. Dwivedi. D.N: Microeconomics - Pearson Publication, New Delhi.
2. N. Gregory Mankiw: Principles of Microeconomics, Harcourt College Publishers,
Philadelphia
3. Mansfield. E.: Microeconomics - Theory and Applications, Norton & Company.
4. Ronald L. Meek, Figuring Out Society, Fontana; 1st Edition. (January 1, 1971)
5. Salvatore, Dominick, and Robert F. Brooker. 2001. Managerial economics in a global
economy. Fort Worth: Harcourt College Publishers. Harvard (18th ed.).

Course title: Population Studies (NEP 2023 Pattern) Credits 2

Course code- MUI03105

Objectives:
1. to study the basic concepts of POPULATION

2. to understand the relationship between business and population issues

3. To develop the insight regarding POPULATION variations and transformations

4. To know the geographical relation with the population characteristics

CO 1 To Study Meaning and Definition of Population Studies

CO 2 To Understand Indian and The World Trends of Population
CO 3 To Apply the Population Concepts for Better Understanding of The Society
CO 4 To Analyse and Identify the Trends of Population
CO 5 To Interpret Migration Patterns
CO 6 To Relate Population Issues and Business

Unit Topics
 DES Pune University
School of Commerce and Management
Program – BBA-IB
No.

1 Introduction to POPULATION studies

 Definitions and basic concepts of POPULATION studies

 Nature of POPULATION studies
 Scope of POPULATION studies
 Relevance of applied POPULATION to Business organisations
 Introduction to census and population trends
2 Components of Demography

 Concepts of Fertility, fertility trends and Factors Affecting Fertility

 Concepts of Mortality, mortality trends and Factors Affecting Mortality
 Migration Concept Definitions Classification, Causes and Consequences
 Demographic Transition Theory
 Concept Of Growth Rate and trends,
3 Population distribution and density

 Definitions of Population Density and Distribution

 Indian Population Density: Spatial Distribution Inter state-variation
 Factors Affecting Population Distribution and Density
 Concepts, Causes and consequences of Over Under and Optimum
Population
4 Composition and characteristics of population

 Sex Ratio
 Literacy Rates
 Age Sex Pyramids
 Work Participation Rate
 Impact of these aspects on market for different goods and services
Teaching Methodology –
1. Lecture method
2. Case studies
3. Presentations
4. videos
5. Map Reading
Suggested Reference Material –
1. Contemporary Human Geography by James Rubenstein Pearson Publication
2. POPULATION and Population Problems Rajendra K Sharma Atlantic Publication
3. Human Geography by Majid Hussain
4. Human and Economic Geography: Leong and Morgan
 DES Pune University
School of Commerce and Management
Program – BBA-IB
5. Economic Geography Truman H Hartshorn and John Alexander
6. India: Comprehensive Geography: Dr.D.R. Khullar
7. Indian Economy: Mishra and Puri
8. India by Gopal Singh
9. Geography of international trade: Thomas R S and Conkling E C Prentice Hall
10. Economic and commercial geography of India: T C Sharma and O Coutinho

Course title – Business Mathematics (NEP 2023 Pattern) Credits - 2

Course code- MUI05109

Objectives:
1. To understand the concept and application of elementary mathematical concepts like
ratio and proportion.
2. To understand the concept and application of elementary financial mathematics.
3. To understand the concept and application of determinants and matrices (Upto order 3)
4. To understand the concept and application of permutation and combination.
COURSE OUTCOMES –
On completion of this course, students will be able to –

CO1 Understand the mathematical tools used in business.

CO2 Comprehend financial mathematics, matrices, and counting tools.

CO3 Solve problems using various mathematical concepts.

CO4 Apply concepts of permutation and combination.

CO5 Interpret results obtained by using mathematical tools.

CO6 Apply relevant concepts to business.

Unit Topic
no.

1 Ratio, proportion and percentage, time and work – definition and problems,
Continued Proportion, Direct Proportion, Inverse Proportion, Variation, Inverse
Variation, Joint Variation, Percentage- meaning and computations of percentages.

2 Profit and loss, commission and brokerage - definition and problems, Terms and
Formulae, Trade discount, Cash discount, Problems involving cost price, Selling
Price, Trade discount and Cash Discount, introduction to commission and
 DES Pune University
School of Commerce and Management
Program – BBA-IB
brokerage, problems on Commission and brokerage.

3 Interest and annuity – definition and problems on simple interest, compound

interest, depreciation, interest compounded more than once in a year, the
definition of terms in an annuity, problems on immediate annuity including EMI.

4 Determinants and matrices – expansion of determinants of order 2 and 3, types of

matrices, operations on matrices, inverse of a matrix by adjoint method, solving
system of linear equations, problems

5 Permutation and combination- Concept of factorial, principles of counting, the

definition of permutation and combination, permutation of dissimilar objects
taken few at a time with or without repetition, permutation of similar objects,
circular permutations etc, the definition of combination, the relation between
permutation and combination and their applications through problems
Teaching Methodology –

Lecture & Problem Solving, Presentation, Discussion, Assignments and Tests, Worksheets.

Suggested Reference Material –

1. Business Mathematics by Bari - New Literature Publishing Company, Mumbai

2. Business Mathematics by Padmalochan Hazarika - Sultan Chand & Sons- Delhi
3. Business Mathematics theory and applications - J. K. Sharma - Ane Books India
4. Business Mathematics by Qazi Zameeruddin, V K Khanna, S K Bhambri - Vikas
Publishing House
5. Business Mathematics by D C Sancheti and V K Kapoor - Sultan Chand & Sons-
Delhi
6. Business Mathematics by Dr. Amarnath Dikshit and Dr. Jinendra Jain, Himalaya
Publication
7. Business Mathematics by Kashyap and Chirag Trivedi

Course title – Introduction to Financial & Cost Accounting (NEP 2023 Pattern) Credits - 2
Course code- MUI05111
Course Objectives:
1. To enable students to understand various basic concepts of Financial Accounting
and Cost Accounting
2. To enable students to understand accounting cycle, recording of business
transaction and understand how to calculate profit or loss of the enterprise
3. To understand how to classify costs.
4. To enable students to prepare simple cost sheet.
 DES Pune University
School of Commerce and Management
Program – BBA-IB
Course Outcome –
On completion of this course, students will be able to –
CO1 Understand the basics of Bookkeeping, Accountancy.
CO2 Comprehend in depth rules of accounting.
CO3 Understand the accounting process and its parts.
CO4 Prepare Financial Statements of a Sole Proprietor.
CO5 Examine classification of Costs.
CO6 Prepare Cost Sheet.

Unit Topics
No.

1 1.1 Introduction, Book-keeping, Account, Accounting and Accountancy

1.2 Types of accounting
1.3 Difference between Cost Accounting and Financial Accounting
1.4 Concepts, Conventions, and Principles of Accounting
2 2.1 Accounting process steps, Classification of Accounts, Golden Rules of
Accounting
2.2 Journal- Meaning, features, Casting
2.3 Subsidiary Books- Types (Theory only)
2.4 Ledger: Meaning, format, posting, Balancing of Accounts
2.5 Cash Book – Single column, Double column, Triple column and Petty Cash
book
2.6 Final Accounts of Sole Proprietor: Trading Account, Profit & Loss Account,
Balance Sheet, Accounting Treatment of Adjustments in Final Accounts –
a) Closing stock,
b) Depreciation - SLM
c) Outstanding - expenses & income
d) Prepaid - expenses & income
3 3.1 Concept of Cost, Costing, Cost Accounting & Cost Accountancy
3.2 Classification of cost as per Nature of Expenses – Material, Employee,
Direct Expense
3.3 Classification of cost as per Traceability – Direct and Indirect Cost
3.4 Classification of cost as per Behaviour – Fixed, Variable and Semi-
Variable
3.5 Classification of cost as per Function – Factory, Administration, Selling,
Distribution, Research & Development
3.6 Classification of cost as per Nature of Production – Job Cost, Batch Cost,
Contract Cost, Process Cost, Joint Cost
 DES Pune University
School of Commerce and Management
Program – BBA-IB
3.7 Preparation of Cost Sheet
3.8 Items to be included and excluded from Cost Sheet

 Teaching Methodology – Lecture method, Problem solving, Case study method

 Suggested Reference Material –
1. Accountingcoach.com
2. Maharashtra state board XI std book
3. Romancing with Balance Sheet by Dr. Anil Lamba
4. Cost Management - strategies for business Decisions, by Ronald Hilton, Michael Maher,
Irin Mc-Grow hill
5. Accounting for Management, 3/e, S N Maheshwari, Sharad K Maheshwari & Suneel K
Maheshwari; Vikas Publishing

Semester II

Course Title: Foundation of Finance – (NEP 2023 Pattern) Credits – 4

Course code- MUI01102

Course Outcomes:

By the end of the course, students should be able to:

CO1 Understand the concept of finance.

CO2 Explain various sources of finance used for

generating funds.

CO3 Identify cost of capital and cost of raising funds

for different components in the capital structure.

CO4 Categorise companies as over and under

capitalise

CO5 Compute the leverages, for various capital

structures.

CO6 Get familiar with the corporate financial

statements.

Unit Topics
 DES Pune University
School of Commerce and Management
Program – BBA-IB
No.
1 Introduction to Finance
1.1 Concept, nature, scope and definition of finance
1.2 Financial objectives and the relationship with corporate strategy.
1.3 Changing role of a Finance Manager, reasons of change and its
importance
2 Sources Of Finance
2.1Owned and Borrowed sources of Finance
2.2 External and Internal sources of Finance
2.3 Advantages, Limitations and types of
Equity shares, Preference Shares, Debentures
Public deposits, Reserves, Bonus issue and Mini Bonus issue
3 Capital Structure and Capitalization
3.1 Meaning and factors affecting Capital Structure
3.2 Concept of Cost of Capital and Cost of raising Funds
3.3 Difference in Interest and Dividend
3.4 Calculation of EPS and Market Price of the Share
3.5 Concept of Capitalization -- Over and Under Capitalization
4 Introduction to the leverages --
4.1 Definition, concept, advantages, and disadvantages
4.2 Relevance and importance in industry.
4.3 Calculation of Leverages and interpretation.
5 Introduction of the Corporate Financial Statements

5.1 Vertical and Horizontal Statements --- Introduction, Nature, and

formats

Course Name : Macro Economic Analysis - ( NEP –2023 Pattern) Credits – 2

Course code- MUI01104

Objectives:

1. To study the behaviour of the economy as a whole

2. To develop an analytical framework to understand the inter linkages among the crucial
macroeconomic variables.

3 To apply economic reasoning to macroeconomic policy.

Course Outcomes:

On completion of this course, students will be able to -

 DES Pune University
School of Commerce and Management
Program – BBA-IB
CO1 Understand the concepts of National Income.

CO2 Understand the interdependence between various sectors of the economy.

CO3 Ascertain the value of money.

CO4 Analyse Keynesian Economics.

CO5 Evaluate the phases of a trade cycle.

CO6 Depict Macro Economic concepts through presentations.

Unit No Particulars

1 Introduction
1.1 Differences between Micro and Macro Economics
1.2 Circular flow of Income and Expenditure
1.3 National Income Accounting

2 Trade Cycles
2.1 Phases, causes and control
2.2 Monetary and Fiscal Policies in India
2.3 Money Supply Measures

3 Keynesian Theory
3.1 Keynes' Theory of Income and Employment
3.2 Keynes' Psychological Law of Consumption
3.3 Consumption and Savings Function
3.4 Investment and Foreign Trade Multiplier

References

1. Edward Shapiro - Macro Economic Analysis, Harcourt, Brace and World.

2. Suraj Gupta- Monetary Economics, Institutions, Theory and Policy, published by S.

Chand Group

3. Frederic S. Mishkin- The Economics of Money, Banking and Financial Markets, Tenth
Edition, Pearson Publication.

4. Dr.H.L. Ahuja –Macroeconomics Theory & Policy, S. Chand Publication's

5. N. Gregory Mankiw - Macroeconomics, Macmillan International higher education.

 DES Pune University
School of Commerce and Management
Program – BBA-IB
6. D.N. Dwivedi – Macroeconomics Theory and Policy, McGraw Hill Companies.

Teaching Methodology –

1 Lecture method and diagrammatic representation

2 Numerical

3 Case lets

4 Presentations

Course title – Fundamentals of Marketing (NEP – 2023 Pattern) Credits – 2

Course code- MUI02106

OBJECTIVES:

1. To familiarise students with the basic concepts of Marketing.

2. To make students understand the evolution, scope and importance of the subject

3. To develop essential skills necessary for Marketing.

4. To provide an academic platform to make students employable in the field of
Marketing

Course Outcomes:

On completion of this course, students will be able to -

CO1 Understand concepts of marketing

CO2 Identify factors affecting marketing environment
CO3 Examine various types of marketing
CO4 Explore the concept of marketing mix.
CO5 Interpret the changing marketing mixes
CO6 Apply marketing research techniques

Unit
Topics
No.
1 Overview of Marketing.
1.1 The Concept of Market & Marketing
 DES Pune University
School of Commerce and Management
Program – BBA-IB
1.2 Evolution of the Marketing Concept.
1.3 Value Based Marketing
1.4 Importance of Marketing
2 Marketing Creates Value
2.1 Value Creation: Product Decisions
2.2 Value Capture: Pricing Concepts
2.3 Value Delivery: Supply Chain Management
2.4 Value Communication: Integrated Marketing Communication
3 Sustainable Marketing: Current Trends
3.1 Green Marketing
3.2 Rural Marketing
3.3 Digital Marketing
3.4 Experiential Marketing

Suggested Reference Material –

Marketing Management – Philip Kotler, Marketing Concepts & Strategies – Pride and Ferrell,
Marketing management: Analysis, Planning, Implementation and control by Phillip Kotler,
Prentice Hall publication Co., New Delhi, Fundamentals of Marketing by Williams J Stanton,
Etzel, Walker. McGraw Hill Publication

Teaching Methodology –

Lectures, Perspectives of Marketing Experts, Overview of Market Conditions, Case lets,

Diagrammatic Presentations, Flow Charts, Critical Thinking Exercises, Application of
Strategies, Discussions, Live Project-Kiosk, Chalk and Duster Method, Illustrations, Graphical
Presentation, Brand Quiz, Guess the price- Game/Activity, PPTs, Movies, Designing of
Questionnaires, Surveys

Course code- MUI05112 Program name –BBA-IB

Course Name: Business Statistics (NEP 2023 Pattern) Credits 2
Objectives:

1. To understand the concept and application of elementary mathematical concepts like

data, data collection and data presentation

2. To understand the concept and application of measures of central tendency and

measures of dispersion
 DES Pune University
School of Commerce and Management
Program – BBA-IB
3. To understand the concept and application of regression

4. To understand the concept and application of index numbers.

COURSE OUTCOMES –

On completion of this course, students will be able to –

CO1 Describe various statistical tools relevant to decision-making in business.

CO2 Demonstrate descriptive statistical analysis of data using software.

CO3 Compute measures of central tendency, partition values and dispersion.

CO4 Forecast using regression analysis.

CO5 Compute relative change in values of variables using index numbers.

CO6 Apply relevant concepts to business.

Unit Topic
no.

1 Introduction to Statistics: Descriptive Vs Inferential, the concept of population and

sample, Data collection and presentation, and Types of data.

2 Descriptive statistics:

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

ungrouped and grouped data, Concept of partition values, and Box and Whisker
plot.

Measures of Dispersion: Range, Inter Quartile Range, Variance, and Standard

Deviation

3 Concept and types of correlation, Karl Pearson’s coefficient of correlation, Concept

of the regression line, Relation between correlation and regression coefficients.

4 Index numbers: Definition, Problems in the construction of index numbers,

methods of construction of index numbers, Laspeyres, Paasche, Fisher’s Ideal
Quantity Index,

Total hours

Teaching Methodology –
 DES Pune University
School of Commerce and Management
Program – BBA-IB
Lecture & Problem Solving, Presentation, Discussion, Assignments and Tests, Worksheets,
demonstration on Excel.

Reference:

1. Fundamentals of statistics by S C Gupta-Sultan Chand and sons

2. Business Statistics by N D Vohra-Tata McGraw Hill
3. Fundamentals of Mathematical Statistics by V K Kapoor – Sultan Chand and Sons
4. Fundamentals of statistics by D N Elhance-kitab mahal
5. Fundamental of statistics by Levin and Rubin
6. Introduction to Mathematical Economics, by Edward T. Dowling, 3rd Edition, Schaum
Outline’s Series, McGraw-Hill Education
7. Mathematics of Finance by Petr Zima, 2nd Edition, Schaum Outline’s Series,
McGraw-Hill Education
8. An Elementary Introduction to Mathematical Finance, by Sheldon M. Ross, 3rd
Edition, Cambridge University Press.
9. Statistics for Business and Financial Economics, by Cheng-Few Lee • John C. Lee •
Alice C. Lee, 3rd Edition, Springer Publications
10. Business Mathematics, Thukral, J.K. Mayur Publications.

Course Name: - Indian Geography (NEP - 2023 Pattern ) Credits - 2

Course Code- MUI03108

Objectives:

1) To understand the Indian Geography

2) To know the relief and drainage pattern of India
3) To study Climate Soils- minerals and Natural Vegetation

Course Outcomes

On completion of this course, students will be able to –

CO1

CO2

CO3

CO4

CO5
 DES Pune University
School of Commerce and Management
Program – BBA-IB
CO6

SYLLABUS

Unit
s

1 Introduction to Indian Geography

a) Location and Extent b) Historical Background c) International boundaries of

India and related issues d) States and Union territories

2 Physiography a) The Northern Mountains b) The North Indian Plains c) The

Peninsular Plateau d) The Costal lowlands and Islands

3 Drainage a) Himalayan Rivers: The Indus , The Ganga, The Brahmaputra b) East
Flowing Rivers- Mahanadi, Godavari, Krishna, Kaveri c) Major West Flowing Rivers-
Narmada, Tapi, Mahi d) Minor West Flowing Rivers originating in Western Ghat

4 Climate Soils and Natural Vegetation a) Various Seasons and Weather Associated
with them b) Types of Soils and its Distribution c) Soil Degradation and
Conservation d) Types of Natural Vegetation and its Distribution d) Mineral
Distribution

Books

1) India, A comprehensive Geography: Dr D R Khullar

2) Geography of India, Majid Husain
3) Aher A.B, Chaodhari A. P & Chaodhari Archna. Regional Geography of India Prashant
Publication Jalgaon 2015
4) Musmade Arjun. H., More J. C., 2015, Geography of India, Diamond, Pune.

Course code- MUI04110 Program name - BBA-IB Credits - 2

Course Name: – Business Corporate Communication (Pattern 2023) Sem-II

Course Outcomes

On completion of this course, students will be able to –

 DES Pune University
School of Commerce and Management
Program – BBA-IB
CO1

CO2

CO3

CO4

CO5

CO6

Unit Topics
No.

1 Introduction to Business Communication

1.1 Introduction, Meaning, Characteristics, Importance
1.2 Principles of communication;
1.3 Process of communication
1.4 Barriers to communication
1.5 Methods of communication - Corporate, Personal and Social Media
Communication etc.

2 Role of Soft skills in Communication

2.1 Importance of Soft skills in Communication
2.2 Gestures and postures , Body language and importance of Observation in
Communication
2.3 Group Behaviour
2.4 Problem solving skills, Decision making, Time Management

3 Employment Communication
3.1 Interview Skills, Group Discussions
3.2 Corporate Meetings
3.3 Preparation of CV