Knu Bba Final Syllabus
Knu Bba Final Syllabus
BBA (Honours)
(W.E.F. 2016-2017)
There will be six semesters in the three-year BBA Honours. The curriculum consists of 14 Core
Courses (C), 2 Ability Enhancement Compulsory Courses (AECC), 2 Skill Enhancement Courses
(SEC), 4 Discipline Specific Elective (DSE) courses and 4 Generic Elective (GE) courses. Each course
is of 100 marks except AECC and SEC courses. L stands for Lecture Hour, T for Tutorial Hour and P
for Practical Hour.
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BBA Honours: 3rd Semester
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BBA Honours: 5th Semester
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BBA HONS. (1ST SEMESTER)
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GENERIC ELECTIVE 1 (GE-1): BUSINESS STATISTICS (100 Marks)
UNIT-I: Introduction: Definition of Statistics, Importance and scope of statistics, Limitations of Statistics;
Types of Data, Important Sources of Secondary Data; Collection and Presentation of Data: Different Methods
of collecting Primary Data: Text, Tabular and graphical Methods of Data presentation; Frequency Distribution,
Diagrammatic Presentation of Frequency data.
UNIT-II: Measures of Central Tendency: simple and Weighted Arithmetic Mean – Properties, Merits and
Demerits; Geometric Mean and harmonic Mean – Algebraic Properties, Merits and Demerits;
Relationship among A.M., G.M. and H.M.; Median and Mode – Measures, Properties, Merits and Demits.
UNIT-III: Measures of Dispersion: Range, Quartile Deviation, mean Absolute Deviation and Standard
Deviation – their Merits, Demerits and Properties.
UNIT-IV: Concepts of Skewness and Kurtosis, Different Measures of Skewness and Kurtosis.
UNIT-V: Analysis of Bivariate Data: Scatter Diagram, Pearson’s Correlation Coefficient and its Properties;
Spearman’s Rank Correlation (in case of no tie) Simple Linear Regression and its Properties.
Suggested Readings:
1. Statistics: Sancheti and Kapoor, Sultan Chand & Sons.
2. Basic Statistics: Goon, Gupta and Dasgupta, World press.
3. Fundamental of Statistics (vol. 1 and 2): Goon, Gupta and Dasgupta, World Press.
4. Statistical Methods (vol 1 and 2): N.G. Das.
5. Mathematical and Statistics: Ajay Goel and Alka Goel, Taxmann.
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CORE PAPER 4 (C-4): ACCOUNTING FOR MANAGERS (100 Marks)
Unit-I: Accounting: Objectives, Advantages and Limitations, Branches of Accounting, Accounting Equations,
Types of Accounting Information; Users of Accounting Information and Their Needs. Basic Accounting
Concepts and Conventions-Accounting Transactions - Double Entry Book keeping - Journal, Ledger,
Preparation of Trial Balance - Preparation of Cash Book.
Unit-II: Depreciation - Meaning, Causes, Types - Straight Line Method - Written Down Value Method (Change
in Method excluded). Reserves & Provision – Concept, Types & Purposes, Difference between Reserve &
Provision; Adjustment Entries – Concept & Development of Adjustment Entries; Classification of Errors -
Rectification of Errors - Preparation of Suspense Account.
Unit-III: Preparation of Final Accounts of Profit-oriented Sole-proprietorship (Trading Concerns only);
Preparation of Receipts and Payments Account, Income & Expenditure Account and Balance Sheet of Non
Trading Organizations (Simple Problems).
Unit-IV: Partnership Accounting: Features of Accounting of Partnership Firms; Maintenance of Capital
Accounts – Fixed & Fluctuating; Profit & Loss Appropriation Account (Basic Problems); Admission and
Retirement of a Partner (Excluding Goodwill).
Unit-V: Company Accounts (as per Companies Act, 2013): Maintenance of Accounts u/s 128; Financial
Statements - Definition u/s 2(40); Proforma of Statement of Profit & Loss and Balance Sheet [as per
Schedule III Companies Act, 2013].
Suggested Readings:
1. Financial Accounting: S. Mukherjee & A. K. Mukherjee, Oxford University Press.
2. Financial Accounting: A Managerial Perspective: R. Narayanaswamy, Prentice Hall of India.
3. A Textbook of Accounting for Management: S. N. Maheshwari, S. K. Maheshwari, Vikas Publications.
4. Accounting for Managers – Ashish Kr. Bhattacharya; PHI.
5. Financial Accounting – Ashok Banerjee; Excel Books.
Suggested Readings:
1. Organizational behavior – Robins Stephen P; PHI.
2. Organizational behavior- Fred Luthans; McGraw Hill Inc.
3. Management of Organizational behavior – Harsey, Paul & Kennith H. Blancher; PHI.
4. Organizational Behaviour: Human Behaviour at Work - Davis and Newstrom, Tata McGraw-Hill.
5. Organizational Behaviour- Steers and Black, Harper Collins College Publishers.
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BBA HONS. (3RD SEMESTER)
CORE PAPER 5 (C-5): FINANCIAL MANAGEMENT (100 Marks)
Unit-I: Introduction: Definition, Scope, Objectives of financial Management; The goal of a Firm: Profit
Maximization vs. Wealth Maximization; Financial Functions – Financing, Investment and Dividend
decisions; the role of a Finance Manager; An overview of financial markets and institutions in India. Time
Value of Money: Concept; compounding and Discounting Concepts.
Unit-II: Financial Statements and Financial Statement Analysis: Meaning, Nature, Importance and
Limitations of Financial Statements; Meaning, Objectives, Types and Methods of Financial Statement
Analysis; Ratio Analysis: Meaning, Utility, Limitations, process of Analysis, Classification of Accounting
Ratios, Important Accounting Ratios used in measuring liquidity, solvency, profitability and managerial
efficiency, Computation and Interpretation of these Ratios. Analysis of Changes in Financial Position:
Funds Flow statement: concept and Purposes of Funds Flow Statement, Preparation of Funds Flow
Statement. Cash Flow Statement: Concepts and Purposes of Cash Flow Statement, Preparation of Cash
Flow Statement-General, AS-3.
Unit-III: Working capital management: Concepts, Nature, Significance, and Components of Working
Capital; Working Capital Cycle; Factors determining Working Capital Requirements and Forecasting
Working Capital.
Unit-IV: Cost of capital: Concept and Significance; Costs of various Sources of Capital; Weighted average
cost of capital.
Unit-V: Capital Budgeting: Concept, Features, Process and Significance of Capital Budgeting; Evaluation
Criteria – Account Rate of Return, Pay Back Period, Net Present Value, Internal rate of return.
Suggested Readings:
1. Financial Management – Khan & Jain; Tata McGraw Hill.
2. Financial Management – Prasanna Chandra; Tata McGraw Hill.
3. Financial Management – I.M. Pandey; Vikas Publishing House.
4. Financial Management – Ravi. M. Kishore; Taxmann.
5. Fundamentals of Financial Management – Chandra Bose; PHI.
Suggested Readings:
1. Business Mathematics: V. K. Kapoor, Sultan Chand & Sons.
2. Business Mathematics: R. S. Soni, Pitambar Publication.
3. Mathematics for business & Economics: Holden, McMillan.
4. Business Mathematics: N. G. D. Allen, McMillan.
5. Business Mathematics: N. K. Nag, Kalyani Publishers.
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RETAIL MARKETING (100 Marks)
UNIT-I: Introduction to Retailing: Concept of retailing, functions of retailing, terms and definitions, retails
types, retail industry in India, importance of retailing.
UNIT-II: Understanding the Retail Consumer: Retails consumer behavior, Factors influencing the retails
consumers, customer decision making process, market research for understanding retail customer.
UNIT-III: Retail Market Segmentation and Strategies: Market segmentation and its benefits, kinds of markets,
strategies for effective market segmentation, strategies of penetration of new markets, growth strategies,
retail value chain.
UNIT-IV: Retail Location Selection: Importance of retail locations, types of retail locations, factors
determining the locations decisions, steps involved in choosing a retail locations.
UNIT-V: Emerging Trends in Retailing: Change in nature of retailing, organized retailing, modern retail
formats, Challenges faced by the retail sectors.
Suggested Readings:
1. Retail Management: Bajaj, Chetan; Tuli Rajarshi; and Srivastava, Nidhi, Oxford University Press.
2. Retailing: An Introduction: Cox, Roger and Raul Brittain, , Prentice Hall, London.
3. Retail Marketing Management: Gilbert, David;, Fianacial Times, Prentice Hall, London.
4. Retail Management Functional Principles and Practices: Vedamani, Gibson G., Jaico Publishing House.
Unit-I: Principal of Letter writing, Planning and Business Letters, Structure and lay out, Specimen letters.
Unit-II: Writing of Business Reports, nature, importance formal reports and Routine report structure and
layout.
Unit-III: Guidelines for writing project reports, Quotations and orders.
Unit-IV: Writing effective memos, Secretarial Practices in Business Organisation.
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Suggested Readings:
1. Business communication-Theory and Applications- Lesikar, R. & Petit, J.; All India Traveller Book Seller.
2. Basic Managerial Skills for All -McGrath, E. H.; Prentice Hall of India.
3. Business Communication- Balasubramanyam; Vikas Publishing House, New Delhi.
4. Business Correspondence and Report Writing–Sharma and Mohan; Tata McGraw Hill.
5. Business Communication: Concepts, Cases and Applications – Chaturvedi & Chaturvedi; Pearson
Education.
BBA HONS. (4TH SEMESTER)
CORE PAPER 8 (C-8): HUMAN RESOURCE MANAGEMENT (100 Marks)
Unit-I: Human Resource Management- Concept: Nature; Scope; Objectives and Importance of Human
Resource Management; Evaluation of Human Resource Management; Role; function and Qualities of
Human Resource Manager; Difference between Human Resource Management and Personnel
Management.
Unit-II: Human Resource Planning – Meaning; Objective; and importance of Human Resource Planning;
Human Resource Planning Process; Recruitment – Objective and Sources of Recruitment; Meaning and
Purpose of Selection – Selection Process; Steps in selections; Selection techniques, Induction.
Unit-III: Training and Development; Meaning; Importance and objective of Training; Steps in
Training; Organizing Training Programme; Training Vs Development; Training Methods; Evaluation of
Training Programmes.
Unit-IV: Performance Appraisal – Concept, Features, Objective, Methods of Appraisal– Traditional
and Modern methods; Problems with Performance Appraisal, Potential Appraisal. Career Planning
and Development; Career needs assessment, Career opportunities, Need- opportunities alignment, Career
Development Cycle.
Unit-V: Compensation Management – Objective of Compensation Management; Factors affecting
Compensation; Job evaluation – Process, Methods of evaluation; Methods of Wage payment;
component of pay structure; Fringe Benefits and Incentive Plans.
Suggested Readings:
1. A handbook of HRM practice – Michael Armstrong; Kogan Page Limited, London.
2. Human Resource Management: Text and Concept – VSP Rao; Excel Books, New Delhi.
3. Human Resource Management – Biswajeet Pattanayek; PHI, New Delhi.
4. Human Resource Management (with cases) – A.K. Ghosh; Manas Publications, New Delhi.
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Unit-V: Materials Management–Introduction, Meaning and Scope, Role of Materials Management;
Classes of Materials; Codification – objectives, Advantages, Methodology; Standardization – Relevance,
Definition, Specification, Advantages, Techniques. Materials Planning–Introduction to Planning,
Definition, Advantages; Bills of Materials; Introduction to Material Requirement Planning (MRP).
Suggested Readings:
1. Production and Operations Management–S. Anil Kumar, N. Suresh; New Age International Publishers.
2. Production and Operations Management – K. Ashwathappa; HPH.
3. Production and Operations Management– E. E. Adam, R. J. Ebert; PHI.
4. Purchasing and Supply Management –D. W. Dobler, D. N. Burt.
5. Purchasing and Materials Management – P. Gopalkrishnan; Tata McGraw Hill.
Suggested Readings:
1. Cherunilam, F. International Business Environment. Himalaya Publishing House.
2. Daniels J.et al. International Business – Environments and Operations. Pearson Education.
3. Sodersten, B. International Trade: Theory and Policy. Macmillan.
Unit-I: Indian Contract Act 1872: Formation of Contract: Essential Element of a Valid Contract. These will
include offer, Acceptance, Consideration, Capacity, Free Consent and Lawful agreement. Classification of
contract: General, Special, void, voidable, Contingent contract, Quasi Contract, Performance of Contract,
Discharge of Contract, Remedies for breach of Contract Agency.
Unit-II: Sale of goods Act, 1930: Formation of contract of sale of goods, condition and Warranty, Transfer
of Property in goods, performance of Contract of Sales, Unpaid Seller.
Unit-III: Partnership Act 1932: Definition, Nature and kinds of Partnership, Rules regarding registration,
Right and Duties of Partners, Dissolution.
Unit-IV: Negotiable Instrument Act 1981: Definitions and Characteristics of negotiable instruments,
Holder and holder in due Courses, Crossing of cheque, Dishonor and discharge of negotiable instruments.
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Unit-V: Company Law: Definition of company, Types of companies, Formation of Company, Memorandum
and Articles of association, Contents and alteration of Memorandum and Articles of Associations,
Prospectus and Statement in lieu of Prospectus. Share and Share Capital; Meetings, Statutory Meeting,
Annual General Meeting and Extra-ordinary General Meeting; Rules regarding meeting: Notice,
Quorum, Voting, Resolution-Ordinary and Special, Minutes; Directors – Definition, Types, Appointment,
Powers, Functions and Duties.
Suggested Readings:
1. Element of Company Law–N. D. Kapoor; Sultan Chand.
2. Elements of Business and Eco. Laws–N. D. Kapoor; Sultan Chand.
3. Taxman’s – Guide to Foreign Exchange Management Act.
4. Commercial Law including Company Law – Sen and Mitra; world Press.
5. Student’s Guide to Company Law– A. K. Majumdar and G. K. Kapoor; Taxman.
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UNIT–IV: Workers’ Participation in Management: Concept, objective and forms of workers participations
in management. Various forms of workers participations in management – New Scheme of workers’
participations in management (1984) – Workers’ Participation in Management Bill 1990 – prerequisites
for workers’ participation in management – Employee empowerment.
UNIT–V: The Industrial Dispute Act 1947: Settlement of Industrial disputes; strikes, lockout, gherao–
Layoff, retrenchment, closure, discharge, dismissal. The Industrial Employment (standing orders) Act,
1946–Concept and nature of Standing Order – Scope and Coverage of the Act – Certification process – its
operation and binding effect – Modification and temperance application of Model Standing Orders.
Suggested Readings:
1. Industrial Relations and Labour Laws–S. C. Srivastava; Vikas Publishing House Pvt. Ltd., New Delhi, 2007.
2. Human Resource Management–A. K. Ghosh; Manas Publications, New Delhi, 2006.
3. Dynamics of Industrial Relations–C. B. Mamoria et al, New Delhi, 2003.
4. Industrial relations– Emerging Paradigms – B. D. Singh; Excel Books, New Delhi, 2004.
5. Industrial Relations: Concepts and Issues-T. N. Chhabra & R. K. Suri; Dhanpat Rai & Co.(P)Ltd.
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Unit-III: Computation of Income under the head salary and house property.
Unit-IV: Computation of Income under the head profits and gains of business or profession (Only
individual assessee).
Unit-V: Deduction from Gross Total Income & Tax Rebates: Sec 80CCC, 80D, 80DD, 80DDB, 80E, 80G,
80GG, 80GGA, U/s 87,88,88b,88C & 89.
Suggested Readings:
1. Direct Tax-Law and Practice (Student’s Edition) – V. K. Singhania; Taxmann.
2. Systematic Approach to Income Tax – Ahuja Girish & Gupta Ravi; Bharat Law House.
3. Direct Tax and Sales Tax – Lal & Bhashisht ; Pearson Education.
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UNIT-IV: Financing of Enterprise: Need for financial planning, Sources of short-term and long-term
finance to entrepreneurs, Commercial banks and financial institutions like IDBI, IFCI, ICICI, SIDBI, SIDCO
and SFCs – their roles and activities.
UNIT-V: Small Scale Industries (SSIs) & Institutional Support to Small Enterprises: Definition,
characteristics and scope of SSIs in India, Procedure for setting-up a small-scale unit.
Suggested Readings:
1. Management of Small Scale Industry – Vasant Desai; PPH.
2. Entrepreneurship and Small Business Management–C. B. Gupta and S. S. Khanka; Sultan Chand & Sons.
3. Entrepreneurial Development – S. S. Khanka; S. Chand.
4. Entrepreneurship – New Venture Creation – David H. Holt; PHI.
5. Entrepreneurship – Lal Sahai; Excel.
and Process Accounts with Process Losses and Gains, Process Losses (Normal and Abnormal) and Gains-
concepts and accounting treatment. Note: Equivalent Production, Inter Process Profit, Joint Product, By-
Product are excluded.
Unit-IV: Concepts of Budget, Budgeting, Budgetary Control; Objectives, advantages and limitations of
budget and Budgetary Control, Planning, Budget Factors; Cast Budget and Flexible Budget. Meaning of
Standard Cost and Standard Costing; Advantages and limitations of Standard Costing; Standard Costing vs.
Budgetary Control; Types of standard; Analysis of Variances – material and labour (excluding mix variance
and yield variance).
Unit-V: Definition of Marginal Cost and Marginal Costing; Assumptions and uses of Marginal Costing;
Differences between Marginal Costing and Absorption Costing; Marginal Cost equation; Computation of
Contribution, Profit-Volume Ratio, Break Even Point, Margin of Safety, Angle of Incidence; Decision
making with the help of Marginal Costing (elementary level).
Suggested Readings:
1. Cost Accounting – Saxena, V. K. and Vashist, C.D.; Sultan Chand &Sons.
2. Student’s Guide to Cost and Management Accounting – Kishore, R.M.;Taxmann.
3. Cost Accounting: Johar Lal; Tata McGraw Hill.
4. Principles and Practice of Cost Accounting – Bhattacharyya; PHI.
5. Cost & Management Accounting – Arora, M.N.; Vikas Publishing House.
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MARKETING OF SERVICES (100 marks)
UNIT–I: Introducing Service Marketing: The nature of Services Marketing Introduction, Definition and
Characteristics of Services, Classification of Services, The services environment; evolution of services.
Service Marketing Mix, Service Quality Concept.
UNIT–II: Segmentation, Targeting and Positioning; Strategic Aspects of Services Marketing, Segment
Selection or targeting a few Segments, Positioning a Service in the Marketplace, Targeting Customers and
Building Relationships, Importance of Services Marking in Indian Economy, Growth of service sector in
Indian Economy..
UNIT–III: Place, Promotion and Pricing issues in Services Marketing Understanding Costs and Developing
Pricing Strategies, Communicating and Promoting Services.
UNIT–IV: People – The Key to a Service Business, Services and the Importance of the People Component,
Using People to Differentiate Services, Internal Marketing, Employee Motivation and Implication for
Service Delivery.
UNIT-V: Physical Evidence, Services Capes Designed for Employees and for Customers. Process – The
Customer’s Point of View Blueprinting, Managing the Waiting Process, Use of Information Technology (IT),
Offering Greater Choice - A Major Service Process: Complaints Management and Service Recovery.
Suggested Readings:
1. Services Marketing–Christopher H. Lovelock and Chatterjee; Pearson Books.
2. Services Marketing–Valarie A. Zeithami, Mary Jo Bitner.
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3. Principles of Services Marketing, 4 edition–Palmer, A.; McGraw-Hill.
4. Services Marketing–Govind Apte; Oxford Univ. Press.
5. Services Marketing– Rajendra Nargundkar; Tata McGraw Hill.
UNIT–I: Concept, Scope and Significance of Human Resource Development – Definition – Need for Human
Resource Development – Functions, Objectives and Characteristics of Human Resource Development –
Various Approaches to Human Resource Development – HRD Philosophy – HRD sub-system – Elements of
Good HRD – Functions of HRD Managers – Attributes of HRD Manager – HRD in Indian Industry.
UNIT-II: Management of Change and Developments – Meaning and objectives of quality circles – benefits
of QC. Managing Change – types of change – resistance to change – approaches to organizational
Development Steps in organizational development – organizational analysis and methods of
organizational development.
UNIT-III: Organizational strategies, styles, culture: Concept of strategy – need for HRD strategy –
Characteristics of HRD Culture – Types of Organizational Culture – OCTAPACE culture – importance of
management styles in building culture.
UNIT-IV: Performance Management – Principal Goals of Performance Management – Strategic issues in
moving from Performance Appraisal to Performance Management – Principles of Performance
Management – Background to Performance Management – Performance Management Cycle
Performance appraisal: traditional and contemporary methods.
UNIT-V: Training, importance and needs for training – Training vs. Development – Issues in identifying
training needs – Training methods: on the job and off the job. Management Development – Concept and
importance, nature and strategies of management development – objectives and need for management
development. Management development programmes – types, importance and methods.
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Suggested Readings:
1. Human Resource Development – P. C. Tripathi, Sultan Chand.
2. Human Resource Management – Biswajeet Pattanayak, Prentice Hall of India.
3. Human Resource Development: Strategic Approaches and Experiences – B. L. Mathur, Arihant Publisher
4. Human Resource Development: A Value-based Approach – B. R. Madan.
Suggested Readings:
1. Fundamentals of DATABASE SYSTEMS - Elmasri, Navathe, Somayajulu, Gupta.
2. Introductions to DATABASE SYSTEMS – C. J. Date.
3. DATABASE MANAGEMENT SYSTEMS – A. K. Majumder & P. Bhattacharya.
4. DATABASE MANAGEMENT SYSTEMS – Korch & Sudarshan.
5. Fundamentals of SQL – Evan Bayross.
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