Revised Programme Structure of (B.B.A.

NEP) from (Session 2024-25)

Institute of Management Studies, Mahatma GandhiKashi Vidyapith, Varanasi
Minor Paper Research/
Skill Development
(6) Credit/ Summer
(3) Credit/ Co-Curricular
Year Sem. Major Paper Credit Year Training/ Total Credit
Semester (2) Credit / Semester
Own/ Other Survey Report
(Vocational)
Faculty (3/4)

1. Business Economics [4] NA Applicable [3] Applicable [2]

2. Basic Accounting [4]
I 12 NA 17
3. Principles of Management [4]

1. Organisational Behaviour [4]

40
FIRST Business Ethics and
2. Marketing Theory and Practices [4]
3. Computer Applications [4]
Governance Applicable [3] Applicable [2] NA 23
II 12 [6]

1. Business Statistics [4]

III
2. Human Resource Development [4] 12 NA Applicable [3] Applicable [2] NA 17
3. Business Environment [4]
40
1. Research Methodology [4]
Business Research Report
2. Business Finance [4]
SECOND
3. Business Law [4] 12 Communication NA Applicable [2] cum Viva-voce 23
IV [6] [3]

1. Income Tax [4]

Summer
2. Entrepreneurship and Small Business
Training Report
Management[4] 16 NA NA NA
cum Viva-voce
20
V 3. Industrial Relations and Labour Laws [4]
[4]
4. Management and Cost Accounting [4]
40
1. Goods and Services Tax [4]
Survey Report
2. Auditing [4]
3. Strategic Management [4]
16 NA NA NA
cum Viva-voce 20
THIRD VI [4]
4. International Trade [4]

Total Credit 120

 During the IV semester, students shall have to prepare Research Report.
 4 to 6 Weeks Summer Training is compulsory in fifth semester and will be undertaken after fourth semester examination. It can be done from any Business Organization/ Companies/
Industries/ Institutions in India.
 Survey Report will be submitted at the end of the sixth semester.
NOTE-
1. Skill Development and co-curricular papers will be chosen as per the options given by the University.
2. Procedure of mid –term examination/ Internal Assessments will remain same as earlier.
 BBA: First Year Course Structure
First Semester
I Major Paper Business Economics 4
1 II Major Paper Basic Accounting 4
III Major Paper Principles of Management 4

Programme/ Class: Degree Year: First Semester: First

Course Major 1
Course Title: Business Economics
Course outcomes:
The aim of the course is to build knowledge and understanding business economics among the student. Thecourse
seeks to give detailed knowledge about the subject matter by instilling them basic ideas about business economics.
The outcome of the course will be as follows –
To provide knowledge about business economics.
To provide knowledge about Demand Analysis.
To Determine Production and cost analysis.
To Make aware with pricing and profit management.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics
Lectures
Total=40
Introduction to Business Economics: Meaning and Definition Nature, Scope and uses
of Business Economics, its relationship with other subjects. Fundamental Economic
I Tools-Opportunity cost concept, Incremental concept, Principle of time perspective, 8
discounting principle and Equi-marginal principle.
Demand Analysis: Meaning and Definition Concept of Demand & its determinants;
II Price, Income & Substitution effects; Elasticity of demand: meaning, types, 10
measurement and significance in managerial decisions; Demand Forecasting: Concept,
objective, process and methods of demand forecasting.
Production and Cost Analysis: Meaning and Definition Factors and Functions of
III Production; Law of variable proportion and laws of return to scale; various cost
concepts and classification, Cost output relationship in short run & long run, Cost 10
curves; Revenue Concepts; Economies and diseconomies of scale.
Pricing: Meaning and Definition Nature of market, Types of markets and their
characteristics, Pricing under different market structures-Perfect, Monopoly, Oligopoly,
IV Duopoly and Monopolistic competition, Price discrimination under monopoly
12
competition.
Profit Management & Inflation: Concept of profit, Types and Functions of profit,
Profit maximization, Break even analysis; Elementary idea of Inflation.
Suggested Readings:
1. Varsney & Maheshwari, Managerial Economics
2. Mote Paul & Gupta, Managerial Economics: Concepts & cases
3. [Link], Managerial Economics
4. [Link], Managerial Economics
5. 5. Peterson & Lewis, Managerial Economics
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation,Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses: ………………………………………………………..
Further Suggestions: …………………………………………………………………………..
 Programme/Class: Degree Year: First Semester: First
Course Major 2
Course Title: Basic Accounting
Course outcomes:
The aim of the course is to build knowledge and understanding principles of accounting among the students. The
course seeks to give detailed knowledge about the subject matter by instilling them basic ideas about Accounting.
The outcome of the course will be as follows –
To Introduce about Accounting Principles and other aspects of accounting.
To provideknowledge about rectification of errors.
To make able about valuation of stocks.
To make aware with share and Debenture.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
Unit Topics No. of
Lectures
Total=40
Introduction: Meaning, Importance, Utility and process of accounting, Basic
I terminology of accounting, Difference between accounting & book keeping. 8
Importance & limitations of accounting, Various users of accounting information,
Accounting Principles: Conventions & Concepts Accounting Cycle.
Accounting equation, Dual aspect of accounting, Types of accounts, Rules of debit
II & credit, Preparation of Journal and Cash book including banking transactions, 13
Ledger and Trial balance, Subsidiary books of accounts. Preparation of final accounts
along with adjustment entries.
Valuation of stocks, Accounting treatment of depreciation, Reserves and provisions,
III Rectification of errors, Preparation of bank reconciliation statement, Bills of exchange 10
and promissory notes.
IV Issue of shares and debentures, forfeiture of share, Reissue of Forfeited Shares, Issue of 9
bonus shares and right issue, Redemption of preference shares and debentures.
Suggested Readings:
1. Agarwal B.D., Advanced Accounting
2. Chawla & Jain, Financial Accounting
3. Chakrawarti K.S., Advanced Accounts.
4. Gupta R.L. & Radhaswamy, Fundamentals of Accounting
5. Jain & Narang, Advanced Accounts
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation, Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses: …………………………………………………………..
Further Suggestions: ……………………………………………………………………..
 Programme/Class: Degree Year: First Semester: First
Course Major 3
Course Title: Principles of Management
Course outcomes:
The aim of the course is to build knowledge and understanding about principles of management amongthe
student. The course seeks to give detailed knowledge about the subject matter by instilling them basic ideas
about management. The outcome of the course will be as follows – To provide knowledge about management
and its principles.
To provide knowledge about Managerial functions.
To make aware with management thinkers and their contributions.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of Lectures
Unit Topics Total=40
Introduction: Concepts, objectives, nature, scope and significance of
I management, managerial rules Contribution of Taylor, Weber, 9
Mintzbug and Fayol in management, Management Vs. administration..
Planning: Concept, objectives, nature, importance and limitations of
II planning, planning process, Concept of Decision Making and its 10
Importance, forms, techniques , process and limitations MBO.
Organizing: Concept, objectives, nature of organizing, Types of
III Organization, Organization Structures need and considerations of 9
Delegation of authority, Authority and responsibility, Centralization and
Decentralization, Span of Control.
Directing: Concept, principles & aspects of directing, Concept and types of
Coordination, Concept of leadership, Supervision, Motivation and
IV Communication. 12
Controlling: Concept, Principles, Process and Techniques of
Controlling, Relationship between planning and controlling
Suggested Readings:
1. Pagare Dinkar, Principles of Management
2. Prasad L.M., Principles and Practice of Management
3. Satya Narayan and Raw VSP, Principles and Practice of Management
4. Srivastava and Chunawalla, Management Principles and Practice
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation,Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 BBA: First Year Course Structure
Second Semester
I Major Paper Organisational Behavior 4
2 II Major Paper Marketing Theory and Practices 4
III Major Paper Computer Applications 4
IV Minor Paper Business Ethics and Governance 6

Programme/Class: Degree Year: First Semester: Second

Course Major 1
Course Title: Organisational Behavior
Course outcomes:
The aim of the course is to build knowledge and understanding of Organisational Behavior among the student.
The course seeks to give detailed knowledge about the subject matter by instilling them basicideasabout
Organisational Behavior. The outcome of the course will be as follows –
To provide knowledge about Organisational Behavior.
To provide knowledge about individual and group behaviour.
To give anoverview about change in organization and QWL.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics Lectures
Total=40
Introduction: Meaning and Definition Nature and scope of OB, Challenges and
I opportunities for OB, Organization Goals, Models of OB, Impact of Global and 9
Cultural diversity on OB.
Individual Behavior: concept, Personality, Perception and its role in individual
II decision making, Attitude: Job related Attitudes, Job Satisfaction, Learning, 12
Motivation, Hierarchy of needs theory, Theory X and Y and Z, Motivation- Hygine
theory, Vroom’s expectancy theory.
Behavior Dynamics: Interpersonal behavior, Communication, Transaction Analysis,
The Johari Window, Leadership, Its Theories and prevailing leadership styles in
III Indian Organisations. Group Behavior: Definition and classification of Groups, Types 10
of Group Structures, Group decision making, Teams Vs Groups, Contemporary
issues in managing teams, Inter-group problems in organizational group dynamics,
Management of conflict.
Management of Change: Change and Organisational development, Resistance to
change, Approaches to managing organizational change, Organisational
IV effectiveness, Organisational culture, Power and Politics in Organisation, Quality of 9
work life, Recent advancements in OB.
Suggested Readings:
1 Bennis, W.G., Organisation Development
2. Breech Islwar, Oragnaistion-The Framework of Management
3. Dayal, Keith, Organisational Development
4. Sharma, R.A., Organisational Theory and Behavior
5. Prasad, L.M., Organisational Behavior
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation,Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses: ……………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 Programme/Class: Degree Year: Year: First Semester: Second
Course Major 2
Course Title: Marketing Theory and Practices
Course outcomes:
The aim of the course is to build knowledge and understanding of Marketing management among the student. The
course seeks to give detailed knowledge about the subject matter by instilling them basicideas about Marketing
Theory and Practices. The outcome of the course will be as follows –
To provide knowledge about Marketing Theory and Practices.
To provide knowledge about market segmentation and marketing mix.
To give an overview about marketing research.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of Lectures
Unit Topics Total=40
Introduction to Marketing: Definition, nature, scope and importance of
I Marketing, Definition and Objectives of marketing Management, Core
concepts of marketing: selling concept, production concept, modern 10
marketing concept, societal marketing. green marketing, Concept of
marketing Environment.

II 9
Market Segmentation: Concept, meaning basis of segmentation, its
Importance in marketing; Targeting: Concept, Types, Importance;
Positioning: Concept, Importance, Steps in product positioning,
Repositioning.

Marketing Mix: Definition, The elements of marketing mix, Product–

types of product, Product Mix, New Product Development, Product life
cycle, Branding and Packaging. Distribution – Concept, importance,
III different types of distribution Channels. factors affecting choice of 12
distribution channel.
Price–Meaning, objective, factors influencing pricing, methods of pricing.
Promotion – Promotional mix, tools, objectives, factors affecting
promotion mix. media selection & management.
Marketing Research: Definition, Importance, Process and Scope.
IV Marketing Information System: Meaning, Importance, Scope and 9
Components of Marketing Information System. Consumer Behaviour:
Concept, Importance and factors influencing consumer behaviour. Ethics
in marketing.
Suggested Readings:
1. Philip Kotlar, Marketing Mgt. (PHI)
2. Etzet, Walker, Stanton, Marketing
3. Rajan Saxena, Marketing Management
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation,
Group Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 Programme/Class:Degree Year: First Semester: Second

Course Major 3
Course Title: Computer Applications
Course outcomes:
The aim of the course is to build knowledge, understanding Computer Applications among the student. Thecourse
seeks to give detailed knowledge about the subject matter by instilling them basic ideas about Computer
Applications. The outcome of the course will be as follows –
To provide knowledge about computer and its application.
To provide knowledge about components and working on computer.
To give an overview about software system and Data base management.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics
Lectures
Total=40
Computer: Concept & Meaning, History & Generations of Computers, Computers
in Business, Elements of Computer system, Indian computing Environment,
I Management of data processing systems in Business organizations, Programmes 10
development cycle, flow charting, Input Output analysis, Programming Concept,
Use of files in Programming.
Components of a computer system, Classification of Computer, Computer
II languages, Computer software system, Software management, Software 10
development process, PC-software Packages; An Introduction to Disk Operating
system and windows, GUI, Other system softwares; file design & Report design.
MS Word: Meaning & Terminology of Word Processor, Editing and Formatting of
Document, Mail Merge; MS-Excel: Creation of spreadsheet application, Range,
III formulas & functions, Data base functions in spreadsheet, Graphics on spreadsheet; 10
MS-PowerPoint: Steps, Tips and Physical Aspects of Presentation, Creating,
Editing and Formatting a Slide, Power Point Views.
Data Processing: Meaning & Data Storage Hierarchy, Modes of data processing,
Data files types- Master & Transaction file, Data file structure, Data
Communications, Network Topologies, Network Types- LAN, WAN, MAN &
IV SAN; Relevance of Data base management system, data base manager, Real Time 10
Sharing, Online & Off line processing.

Suggested Readings:
1. P. K. Sinha & [Link], Computer Fundamentals, BPB Publication
2. V. Rajaraman, Computer Fundamentals, PHI
3. Tannenbaum, Computer Applications and Networks
4. ‘O’ Brien, Management Information Systems
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation,Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 Programme/Class: Degree Year: First Semester: Second
Course Minor 4
Course Title: Business Ethics and Governance
Course outcomes:
The aim of the course is to build knowledge and understanding Business Ethics among the student. Thecourse
seeks to give detailed knowledge about the subject matter by instilling them basic ideas about Business Ethics.
The outcome of the course will be as follows –
To develop understanding of business ethics and values.
To provide relationship between ethics and corporate excellence.
To give an overview about Gandhian philosophy and social responsibility.
Credits: 6 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of Lectures
Unit Topics Total=40
Introduction: Concept, Objectives and nature of ethics; ethics, values and
I behaviour; development of ethics, relevance of ethics and values in 9
business, Arguments against business ethics.
Work life in Indian Philosophy: Indian ethos for work life, Indian values
II for the work place, Work-life balance, Ethos of Vedanta in management, 10
Hierarchism as an organizational value.
Relationship between Ethics & Corporate Excellence, Corporate Mission
Statement, Code of Ethics, Organizational Culture, TQM. Gandhian
III Philosophy of Wealth Management, Philosophy of Trusteeship, 11
Gandhiji’s Seven Greatest Social Sins, Concept of knowledge
management and wisdom management.
Corporate Social Responsibility-Social Responsibility of business with
IV respect to different stakeholders, Arguments for and against Social 10
responsibility of business, Concept and importance Social Audit.
Suggested Readings:
1. Kaur Tripat, Values & Ethics in Management, Galgotia Publishers.
2. Chakraborty S.K., Human values for Managers
3. McCarthy, F.J., Basic Marketing
4. Chakraborty S.K., Ethics in Management: A Vedantic Perspective, Oxford University Press.
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation,
Group Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 BBA: Second Year Course Structure
Third Semester
I Major Paper Business Statistics 4
3 II Major Paper Human Resource Development 4
III Major Paper Business Environment 4

Programme/Class: Degree Year: Second Semester: Third

Course Major 1
Course Title: Business Statistics
Course outcomes:
The aim of the course is to build knowledge and understanding of Business Statistics among the student. The course
seeks to give detailed knowledge about the subject matter by instilling them basic ideas about BusinessStatistics. The
outcome of the course will be as follows –
To provide knowledge about basic concepts of Statistics.
To provide knowledge measurement of central tendency.
To give an overview of correlation and regression analysis.
To make able to know the sampling and probability.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics Lectures
Total=40
Introduction: Concept, Meaning and Definition features, significance & limitations of
I statistics, Basic of Descriptive and Inferential Statistics, Types of data, Classification 8
&Tabulation, Frequency distribution &graphical representation of data.
Measures of Central Tendency Mean, Median, Mode- Meaning and Practical
II Problems, Measures of Variation (Range, Quartile Deviation, Mean Deviation and 12
Standard Deviation),Significance & properties of a good measure of variation,
Measures of Skewness & Kurtosis.
Correlation and Regression: Meaning and types of correlation, Simple correlation,
Karl Pearson’s Coefficient of correlation, Significance of correlation, Regression
III concept, Regression lines, Regression equations and Regression coefficient. Business 10
Forecasting: Meaning, Objective and Importance of Business Forecasting.
Probability: Concept, Events, Addition Law, Conditional Probability, Multiplication
Law & Baye’s theorem [Simple numerical]. Probability Distribution: Binomial,
IV Poisson and Normal Distribution. 10
Sampling: Meaning, Importance, Essentials of good sampling, Size of sample,
Methods of sampling, Sampling and non-sampling errors, Concept of Hypothesis
Testing, Type-I and Type-II Errors.
Suggested Readings:
1 Gupta, S.P. & Gupta, M.P., Business Statistics
2. Levin, R.I., Statistics for Management
3. Feud, J.E., Modern Elementary Statistics
4. Elhance, D.N., Fundamentals of Statistics
5. Gupta, C.B., Introduction of Statistical Methods
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation,Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 Programme/Class: Degree Year: Year: Second Semester: Third
Course Major 2
Course Title: Human Resource Development
Course outcomes:
The aim of the course is to build knowledge and understanding of Human Resource Development among thestudent.
The course seeks to give detailed knowledge about the subject matter by instilling them basic ideas about Human
Resource Development. The outcome of the course will be as follows –
To provide knowledge about HRD concepts and other aspects.
To provide knowledge about potential appraisal.
To give an overview about Job Enrichment and Quality circles.
To make aware with human resource accounting.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of Lectures
Unit Topics Total=40
HRD: Concept, Meaning Definition and Importance, benefits and its
I distinction from HRM, Functions and Challenges of HRD, Focus of HRD
10
System, Structure of HRD System, Role of HRD manpower; Management
Development: Concept, need, management development methods.
Potential Appraisal: Concept, meaning, objectives, features, need,
II process, methods and Obstacles; Training: Meaning, role, assessing needs 9
for training, organizing training programmes, training methods, and
evaluation of training; HRD interventions-Meaning & types.
Job Enrichment: Concept, meaning, objectives, Characteristics,
Principles, Steps for job enrichment, Hurdles in job enrichment, making
III job enrichment effective, Job and Work redesign; Quality Circles: 12
Concept, benefits, structure, training in quality circle, problem solving
techniques, role of management, trade union and workers, quality circles
in India.
HRA: Meaning, Objectives, Features, Scope, Limitations and Methods of
IV HRA; Career Management: Meaning, Elements, Goal and benefits; Stress 9
Management: Definition, potential, sources of stress, consequences of
stress, managing stress.
Suggested Readings:
1. Dipak Kumar Bhattacharya, Human Resource Management
2. Arun Monappa, Managing Human Resource
3. [Link] Rao, Essential of HRM and Industrial Relations
4. C.B. Memoria, Personnel Management
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation,Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 Programme/Class: Degree Year: Second Semester: Third
Course Major 3
Course Title: Business Environment
Course outcomes: The objective of this paper is to give the basic knowledge about the business
environment in industry
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics Lectures
Total=40
Introduction: Meaning and Definition, Concept, Nature, Significance and
Components of Business environment, Factors affecting Business
I Environment, Micro and Macro Environment, Environmental scanning 10
and its technique.
Economic Systems: Capitalism, Socialism, Communism, Mixed Economy-
II Role and importance of Public Sector & Private Sector 10
Industrial Policy- Brief historical perspective; New industrial policy of India,
Socio-economic implications of Liberalization, Privatization and
III 12
Globalization
Role of Government in Regulation and Development of Business;
Monetary and Fiscal Policy; EXIM Policy, FEMA; Overview of
IV International Business Environment, Trends in World Trade: WTO- 8
Objectives and role in
International trade.
Suggested Readings:
1. Francis Cherunilum, Business Environment
2. K. Aswathapa, Business Environment
Suggested Continuous Evaluation Methods:
…………………………………………………………………………………………………
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 BBA: Second Year Course Structure
Fourth Semester
I Major Paper Research Methodology 4
II Major Paper Business Finance 4
4 III Major Paper Business Law 4
IV Minor Paper Business Communication 6
V Research Report cum Viva-voce -- 3

Programme/Class: Degree Year: Second Semester: Fourth

Course Major 1
Course Title: Research Methodology
Course outcomes: The objective of this paper is to give the basic knowledge about the Research
Methodology
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics Lectures
Total=40
Introduction: Meaning and significance of Research, Objectives of Research,
I Types of Research, Research Process, Research Problem formulation; 10
Research Design: Features of a good research design; Different Research
Designs; Measurement in Research; Data types; Sources of Error
Sampling Design: Census & Sample Surveys; Steps in Sampling Design;
II Types of Sample designs-Probability & Non Probability sampling. 8
Processing & Analysis of Data: Processing operations; problems in
III processing; types of analysis, Hypothesis Testing: Chi-square test, Z-test, t- 12
test, F-test.
Presentation: Diagrams; graphs; charts. Report writing; Layout of
IV Research report; Types of Reports; Mechanism of writing a Research 10
report;Precautions for writing report.
Suggested Readings:
1. C.R. Kothari, Research Methodology
2. Banerjee S. and Roy Ramendu, Fundamentals of Research Methodology
Suggested Continuous Evaluation Methods:
…………………………………………………………………………………………………
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
e

Programme/Class: Degree Year: Second Semester: Fourth

Course Major 2
Course Title: Business Finance
Course outcomes:
The aim of the course is to build knowledge and understanding of Business Finance among the student. Thecourse
seeks to give detailed knowledge about the subject matter by instilling them basic ideas about Business Finance.
The outcome of the course will be as follows –
To provide knowledge about business finance and investment decisions.
To provide knowledge about financing and dividend decision.
To give an overview about working capital.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of Lectures
Unit Topics Total=40
Introduction to Business Finance: Concept, Meaning and Definition of
Business Finance and Financial management, Finance functions,
I objectives of financial management- Profitability vs. Shareholder wealth
maximization responsibility of finance manager. Time Value of Money - 14
Compounding & Discounting.
Investment Decisions: Capital Budgeting-Payback, NPV, IRR and ARR
II methods and their practical applications. Financing Decision: V a r i o u s
s o u r c e s o f F i n a n c e Capitalization Concept and Meaning Basis of 9
Capitalization, consequences and remedies of over and under
capitalization,
Dividend Decision: Concept, Meaning & application; relevance of
III dividend decision, Dividend Models-Walter’s, Gordon’s and MM 12
Hypothesis, Dividend policy-determinants of dividend policy, factors
affecting dividend decision.
Cost of Capital- Cost of Equity, Cost of Preference Share and Cost of
IV Debt WACC, Determinants of Capital structure, Capital structure theories. 5
Management of Working Capital: Concepts of working capital,
Approaches to the financing of current Assets, Management of different
components of working capital.
Suggested Readings:
1. Maheshwari S.N., Financial Management
2. Khan and Jain, Financial Management
3. Singh H.K., Business Finance
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation,
Group Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 Programme/Class: Degree Year: Second Semester: Fourth
Course Major 3
Course Title: Business Law
Course outcomes: The objective of this paper is to give the basic knowledge about the rules and
regulation of execution of Business
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics Lectures
Total=40
The Indian Contract Act 1872: Scope of the Act, Essential of A Valid
I Contract, Agreement, Capacity of Parties, Free consent, Performance of 10
Contracts, Breach of Contract & Remedies, Quasi-Contracts
The Sale of Good Act, 1930: Formation of Contract, Goods, Transfer of
II Property, Conditions & Warranties, Rights of an Unpaid Seller, 10
Performance of the Contract of Sale
The Negotiable Instruments Act, 1881: Nature and Types of negotiable
III instruments, Negotiation and Assignment, Holder-in-Due Course, Dishonour 10
and Discharge of Negotiable Instrument; Arbitration
The Companies Act, 2013: Nature and Type of Companies, Formation of
IV Companies, Registration, Memorandum and Articles of Association, 10
Prospectus, Sharecapital, Membership, Meetings and Winding-Up
Suggested Readings:
1. Avatar Singh, Company Law

2. Khergamwalla, JS, The Negotiable Instrument Act

3. Ramaya A, A Guide to Companies Act

4. Tuteja SK, Business Law for Managers

Suggested Continuous Evaluation Methods:
…………………………………………………………………………………………………
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 Programme/Class: Degree Year: Second Semester: Fourth
Course Minor 4
Course Title: Business Communication
Course outcomes: The objective of this paper is to give the basic knowledge about the Business
Communication
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics Lectures
Total=40
Introduction: Meaning and objectives of Business Communication, Forms Of
I Communication, Communication Model and Process and Elements Principles 10
of Effective Communication, Crisis Communication
Corporate Communication: Formal & Informal Communication, Barriers in
II Communication; Oral Communication: Principles of Successful Oral 9
Communication; Non-Verbal Communication: Body Language, Para
Language; Written Communication: Principles of Effective Writing
Business Letters; Reports: Meaning & Objectives of Report Writing;
Presentation: Meaning & Elements of Presentation, Designing a presentation;
III Employment Communication: Writing Cover Letter, CVs; Group Discussion, 12
Interview Skills.
Modern forms of Communication, International Communication, Cultural
IV Sensitiveness and Cultural Context, Writing and Presenting in international 9
Situations; Impact of Technology on Business Communication
Suggested Readings:
1. Bapat & Davar, A Text book of Business Correspondence

2. Bhende D.S., Business Communication

3. David Berio, The Process of Communication

4. Gowd & Dixit, Advance Commercial Correspondence

5. Gurky J.M., A Reader in Human Communication

Suggested Continuous Evaluation Methods:
…………………………………………………………………………………………………
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 BBA: Third Year Course Structure
Fifth Semester
I Major Paper Income Tax 4
II Major Paper Entrepreneurship and small business management 4
5 III Major Paper Industrial Relations & Labour Laws 4
IV Major Paper Management & Cost Accounting 4
V Internship Report cum Viva-voce -- 4

Programme/Class: Degree Year: Third Semester: Fifth

Course Major 1
Course Title: Income Tax
Course outcomes:
The aim of the course is to build knowledge, understanding about income tax among the student. The
course seeks to give detailed knowledge about the subject matter by instilling them basic ideas about
Income Tax. The outcome of the course will be as follows –
To provide knowledge about Income Tax Act.
To provide knowledge about gross income and taxable income.
To give an overview about different deductions and exemptions.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics Lectures
Total=40
Indian Income Tax Act, 1961: Basic Concepts - Income, Agriculture Income, Casual
Income, Assessment Year, Previous Year, Gross Total Income, Total Income, Person, Tax 10
I
Evasion, Tax Avoidance.
Basis of Charge: Scope of Total Income, Residence and Tax Liability, Income which does
II not formpart of Total Income. 8
III Heads of Income: Income from Salaries, Income from House Property. Profit and Gains of
Business or Profession, Capital Gains, Income from other sources. 12
Aggregation of Income, Set off and Carry forward of losses, deductions from gross total
IV Income,Computation of total Income and Tax liability, Income Tax return. 10
Suggested Readings:
1. Mehrotra, H.C., Income Tax Law and Account
2. Prasad, Bhagwati, Income Tax Law and Practice
3. Chandra Mahesh and Shukla D.C., Income Tax Law and Practice
4. Agarwal, B.K., Income Tax
5. Jain, R.K., Income Tax
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation, Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses: ……………………………………………………..
Further Suggestions:………………………………………………………………..
 Programme / Class: Degree Year: Third Semester: Fifth
Course Major 2
Course Title: Entrepreneurship and small business management
Course outcomes:
The aim of the course is to develop concept of entrepreneur and entrepreneurship among the student. The
course seeks to give detailed knowledge about the subject matter by instilling them basic ideas about
entrepreneurship and small businesses. The outcome of the course will be as follows –
To provide knowledge about entrepreneurial concept
To provide knowledge about entrepreneurship development, EDPs and support system
To give an overview about project and project report preparation
To give an overview about the small businesses
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of Lectures
Unit Topics Total=40
Entrepreneurship: Meaning Concept, Functions Role & Importance in Indian
Economy, Theories of Entrepreneurship, Entrepreneurs – Evolution of concept,
I Types of entrepreneurs, traits of entrepreneur, entrepreneurs vs managers, 10
Intrapreneurs, problems faced by entrepreneurs, Women Entrepreneurs, Rural
Entrepreneurs
Entrepreneurial Development and Institutional Support System:
Entrepreneurship development, Concept and Significance, Entrepreneurial
II Development Programmes (EDP), problems of EDP, Institutional support to 10
entrepreneurs, Arrangement of finance andsupport from financial institutions
Business Idea: Environmental analysis, Search for business idea, Identification
III of projects, Selection of project, Project formulation, Project report, project 12
appraisal.
Small Business: N e w Definition of MSME, MSMED Act 2006, Strategic
IV Planningand its steps for small business, Incentives and subsidies available to 8
small business, forms of ownership, Registration as SSI, Infrastructural Facilities.
Suggested Readings:
1. Entrepreneurship 10th Ed (Indian Edition) 2016 by Robert Hisrich Michael Peters Dean Shepherd,
McGraw Hill
2. Khanka, S.S.; Entrepreneurial Development; S. Chand and Co.
3. Kumar, Arya; Entrepreneurship; Pearson Education.
4. Desai, Vasant; Dynamics of Entrepreneurial Development and Management; Himalaya Publishing
5. Blundel, R. and Lockett, N.; Exploring Entrepreneurship Practices and Perspectives; Oxford Publications.
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation, Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses: ……………………………………………………..
Further Suggestions: ……………………………………………………………..
 Programme / Class: Degree Year: Third Semester: Fifth
Course Major 3
Course Title: Industrial Relations & Labour Laws
Course outcomes:
This course will help students identify and develop an overview of industrial relations. It also help in acquiring
knowledge and understanding of Industrial Labour and General Laws.
Knowledge of Industrial Relation framework
Competency to understand the importance of Employee Relation within the perspective of Industrial Relation
Knowledge about relevant Laws of HR management
Competency to interpreted and implement the Labour Laws within organization
Competency to use Collective Bargaining and Grievance redressal Mechanism

Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics
Lectures
Total= 40
Industrial Relations- Concept, Meaning, Nature, Objectives and Importance;
I Trade Unions- Concept, Objectives & Role of Trade Unions; Industrial 8
Disputes- Causes and Resolutions
Participative Management: Meaning and Definition Structure –Scope
II Collective Bargaining-Works Committee- Joint Management Councils- 11
Pre-Requisite for Successful participation-Role of Government in
Collective Bargaining.
Industrial Unrest: Meaning and Definition Employee dissatisfaction -
Grievances - Disciplinary Action - Domestic Enquiry - Strikes - lockout -
III Prevention of Strikes - Lockouts. Discipline: Positive ,negative discipline,
10
disciplinary procedure, Absenteeism, Turnover, Dismissal and Discharge.
Factories Act: Meaning, Definition–Welfare–Safety–Health Measures.
Workmen’s Compensation Act and International Labor Organization - Role
IV and Function, General provisions of Bonus Act And Gratuity Act 11

Suggested Readings:
1. Sreenivasan M.R - Industrial Relations & Labor legislations.
2. Aswathappa K - Human Resource and Personnel Management.
3. Subba Rao P - Human Resource Management and Industrial Relations.
4. Monoppa - Industrial Relations. 5. S.C. Srivastava, Industrial Relation of Labour Laws.
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation, Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses: ……………………………………………………..
Further Suggestions: …………………………………………………………..
 Programme / Class: Degree Year: Third Semester: Fifth
Course Major 4
Course Title: Management & Cost Accounting
Course outcomes: The objective of this paper is to give the basic knowledge about the Management and
cost accounting
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics Lectures
Total=40
Introduction: Meaning and Definition, Nature and Scope of Management
Accounting, Functions Relationship of Management Accounting, Financial
I 8
Accounting, Cost Accounting.
Cost Accounting: Nature and Scope of Cost Accounting, Cost concepts
and classifications, Types of Costs Methods and Techniques of costing,
II Installation of a Costing System; Accounting for Material, Labour and 15
Overheads
Product Costing: Single unit costing-preparation of cost sheet, Multiproduct
III Costing, Process costing, Contract costing (Elementary numerical problems) 10

IV Marginal Costing and Absorption Costing, Break-even analysis, P/V ratio. 7

Suggested Readings:
1. Maheshwari S.N., Advanced Problem and Solutions in Cost Accounting

2. Khan & Jain, Management Accounting

3. Gupta, S.P., Management Accounting

Suggested Continuous Evaluation Methods:
…………………………………………………………………………………………………
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 BBA: Third Year Course Structure
Sixth Semester
I Major Paper Goods & Service Tax 4
II Major Paper Auditing 4
6 III Major Paper Strategic Management 4
IV Major Paper International Trade 4
V Survey Report cum Viva-voce -- 4

Programme/Class: Degree Year: Third Semester: Sixth

Course Major 1
Course Title: Goods & Service Tax
Course outcomes:
The aim of the course is to build knowledge and understanding about GST among the student. The course
seeks to give detailed knowledge about the subject matter by instilling them basic ideas aboutGST. The
outcome of the course will be as follows –
To provide knowledge about indirect taxes before GST.
To provide knowledge about registration and documentation process under GST.
Togive an overview about tax exemptions.
To give an overview about filing of GSTR.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of
Unit Topics Lectures
Total=40
Introduction : Constitutional framework of Indirect Taxes before GST(Taxation Powers of Union
& State Government); Concept of VAT: Meaning, Variants and Methods; Major Defects in the
structure of Indirect Taxes prior to GST; Overview of GST ; Structure of GST (SGST, 8
I CGST, UTGST & IGST); GST Council.
Supply of Goods and Services - Definition of supply; Place of Supply: Intra-State and Inter-State
II supply; Composite and Mixed supply; Import and Export; Supplies of goods and services liable to
be reverse charged; Time of supply; Nil rated supplies, Zero rated supplies, Exempted supplies &
Non-GST supplies.
8
Registration and Documentation: (A) Registration-Persons liable to registration; Compulsory
III registration; Procedure of Registration Exemption from Registration; Composition Scheme.
15
(B) Documentation- Tax Invoice; Bill of Supply; Receipt Voucher; Payment Voucher; Refund
Voucher; Debit Note; Credit Note. Returns: GSTR 1 and GSTR 2, Monthly / Quarterly Return,
Annual Return; Time and procedure of filing of Returns.
Input Tax Credit: Introduction, Concept of Input Service Distributor, Legal Formalities for an
ISD, Distribution of Credit, Claiming Input Tax Credit for inputs goods, Claiming Input Tax
Credit for Capital Goods
IV Payment of Tax- (a) Through Input Tax Credit (b) By cash / bank after generation of online Challan.
E-Way Bill: Introduction, Preparation of E-Way Bill, Important Points for Transporter
GST Portal: Introduction, GST Eco-system, GST Suvidha Provider(GSP), Uploading Invoices 9
Suggested Readings:
1. Anandaday Mishra, GST Law & Procedure, Taxman.
2. Goods and Service Tax Acts.
3. Relevant Goods and Services Tax Rules. Nitya Tax Associates Basics of GST Taxman
4. Publication on GST by the Institute of Chartered Accountants of India ([Link])
5. Publication on GST by the Central Board of Excise and Customs ([Link]).
6. Nitya Tax Associates Basics of GST Taxman
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation, Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses: ……………………………………………………..
Further Suggestions: ……………………………………………………………………..
 Programme/Class: Degree Year: Third Semester: Sixth
Course Major 2
Course Title: Auditing
Course outcomes:
The aim of the course is to build knowledge and understanding about Auditing among the student. The outcome
of the course will be as follows –
To provide knowledge about Auditing and its different types.
To provide knowledge about audit procedure and audit of limited companies.
Students will get an overview about special audit recent trends in auditing.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of Lectures
Unit Topics Total=40
Introduction: Meaning, Definition and objectives of Auditing, Types of
I Audit, Internal Audit, Audit Programme, Audit Notebook, Routine 8
Checking and Test Checking
Internal Check System: Internal Control, Audit Procedure: Vouching,
II Process of Vouching, Verification of Assets and Liabilities. 9
Audit of Limited Companies: Company Auditor - Appointment,
III Powers, Duties and Liabilities. Auditor’s Report and Audit 10
Certificate, Internal and External Audit.
Special Audit: Audit of Banking Companies, Audit of Insurance
Companies, Audits of Educational Institutions, Audit of Cooperative
IV Societies, Efficiency Audit, Social Audit etc. 13
Recent trends in Auditing: Nature and Significance of Cost Audit, Tax
Audit, Management Audit, Penalties for Unfair Practices.
Suggested Readings:
1. Basu B.K., An insight with Auditing

2. Gupta Kamal, Contemporary Auditing

Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation, Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 Programme/Class: Degree Year: Third Semester: Sixth
Course Major 3
Course Title: Strategic Management
Course outcomes:
The aim of the course is to build knowledge and understanding about Strategic Management among the
student. The outcome of the course will be as follows –
To develop learning and analytical skills among the students to solve business problems and providestrategic
solutions.
The course aims to acquaint the students with nature, scope and dimensions of Business Policy and Strategy
Management Process.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of Lectures
Unit Topics Total=40
Strategy: Meaning and Definition, Strategic Intent; Mission;
I Objectives and Goals; Policies; Program; Budget; Process of strategic 8
management, Levels of strategy formulation and implementation.
Identifying strategic alternatives of business; SWOT Analysis,
Environmental appraisal – Internal environment; Key Success Factors;
II Role of Resources, Capabilities and Core Competencies; Competitive 10
Advantage to Competitive Strategies; VRIO Model, External
environmental analysis – PESTEL.
Concept of Value Chain, SWOT Analysis; Tools and Techniques for
Strategic Analysis – TOWS Matrix; Generic Strategies; Competitive
III Strategies - Porter’s 5 Forces Model; The Experience Curve, Grand 12
Strategy, BCG Matrix; Functional Strategies, Global entry strategies.
Organization Structure; Resource Allocation; Projects and Procedural
issues. Integration of Functional Plans. Leadership and corporate
IV culture; Evaluation and Control: Organizational Systems and 10
Techniques of Strategic Evaluation and Control of Performance and
Feedback.
Suggested Readings:
1. Lawrence, R. Jauch and William F. Glueck; Strategic Management and Business Policy, - McGraw – Hill
2. Wheelen & Hunger, Concepts in Strategic Management and Business Policy, 12th edition, Pearson
Education.
3. Kazmi, Azhar, (2008), Strategic Management and Business Policy, 3rd Edition, McGraw Hill Education.
4. R. Srinivasan, Strategic Management the Indian context, Prentice Hall of India
5. L. M. Prasad – Strategic Management – Sultan Chand
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation, Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..
 Programme/Class: Degree Year: Third Semester: Sixth
Course Major 4
Course Title: International Trade
Course outcomes:
The aim of the course is to build knowledge and understanding about International Trade among thestudent.
The outcome of the course will be as follows –
To provide knowledge about different methods of international trade.
To provide knowledge about international economic institutions.
Students will get an overview about India foreign trade and India’s trade policy.
Credits: 4 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 3-0-0
No. of Lectures
Unit Topics Total=40
Introduction: Meaning and Definition of International Trade Basics of
I international trade, international trade theories, drivers of international 9
trade, restraining forces, recent trends in world trade.
Foreign trade: Meaning and Definition, Foreign trade & economic
II growth, balance of trade, balance of payments, free trade, Tariff &
9
Non- Tariff Barriers
International Economic Institutions: IMF, World Bank, WTO,
III Regional Economic Groupings- NAFTA, EU, ASEAN, SAARC, 12
BRICS.
India’s Foreign Trade: Recent trends in India’s foreign trade,
Institutional Infrastructure for export promotion in India: EXIM Bank,
IV ECGC; Projects & Consultancy Exports. Trade Policy: India’s Trade 10
policy
Suggested Readings:
1. Varshney & Bhattacharya, International Marketing
Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through Assignments, Presentation, Group
Discussions. This will instill in student a sense of decision making and practical learning.
Suggested equivalent online courses:
………………………………………………………………………………………………..
Further Suggestions:
………………………………………………………………………………………………..