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Royal School of Business

(RSB)

SYLLABUS
&
COURSE STRUCTURE
Bachelor of Business Administration (BBA)

LEARNING OUTCOME-BASED CURRICULUM


FRAMEWORK OF BACHELOR OF BUSINESS
ADMINISTRATION
ACADEMIC YEAR- 2021-22

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Table of Contents

Sl No Contents Pg No.
1 UGC- LOCF at Royal School of Business 4
Aims & Objectives of Bachelor of Business Administration Program in Royal School of 4
2
Business
3 Framework of Bachelor of Business Administration Program 5
4 Graduate Attributes in Bachelor of Business Administration 6
5 Qualification Descriptors for Graduates in Bachelor of Business Administration Program 8
6 Program Learning Outcomes for Bachelor of Business Administration 9
7 Structure of Bachelor of Business Administration Course 10
8 Programme Structure 11
1st Semester
9 Management Process and Organisational Behaviour 14
10 Business Economics 16
11 Marketing Management 17
12 Business Mathematics 18
13 IT Tools in Management (GE-I) 19
14 Open ( GE-II) -
15 AECC : Communicative English –I -
16 AECC: Behavioural Science- I -
2nd semester
17 Consumer Behaviour 20
18 Human Resource Management 22
19 Accounting for Managers – 1 23
20 Rural Marketing 24
21 Economic Environment of Business (GE-I) 25
22 Open ( GE-II) -
23 AECC: Communicative English –II -
24 AECC : Behavioural Science –II -
3rd Semester
25 Accounting for Managers – II 26
26 Integrated Marketing Communication and Branding 28
27 Statistics for Management 29
28 Legal Aspects of Business (GE-I) 30
29 Open ( GE-II) -
30 AECC: Communicative English –III -
31 AECC : Environmental Science -
32 AEEC : One subject to be chosen from a basket of courses ( Inter- Disciplinary ) -
4th Semester
33 Production and Operations Management 32
34 Business Research Methodology 33
35 Corporate Finance 34
36 Sales and Distribution Management (GE-I) 36
37 Open ( GE-II) -
38 AECC: Communicative English –IV -
39 AEEC : One subject to be chosen from a basket of courses ( Inter-Disciplinary) -
5th Semester
40 International Business Environment 37
41 Tax Planning and Management 39
42 Corporate and Allied Law 41
43 Business Policy and Strategy 43
44 Entrepreneurship and Small Business Development 44
45 Managing E-Commerce 45
46 Summer Project -
47 AECC: Communicative English –V -
6th Semester
48 Investment Analysis and Portfolio Management 46
49 Customer Relationship Management 48

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50 Indirect Taxes 49
51 Financial Markets and Institutions 51
52 Business Ethics and Sustainable Development 53
53 Labour Welfare and Industrial Relations 54
54 AECC: Communicative English –VI -
55 ANNEXURE-1 55

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UGC- LOCF at Royal School of Business:
Royal School of Business imbibes a Learning Outcome-based Curriculum Framework (LOCF) for its
Under Graduate program - Bachelor of Business Administration (BBA) from the new academic session
which will make learning more student centric, interactive and outcome oriented with well defined
aims, objectives and goals. The LOCF approach is envisioned to provide a focused, outcome-based
syllabus at the program level with an agenda to structure the teaching-learning process in such a way
that the students obtain the much needed 21st Century skills like critical thinking, problem solving,
analytical reasoning, cognitive skills, self directed learning’s among other such skills. In short, the main
focus of the Program is to prepare the graduate level students in the best possible way for both,
academia and employability.
The new curriculum will offer students with relevant core papers that help build their foundation in
the area of management. The choice of generic electives and skill enhancement courses will enable
students to pursue an area of their interest in the field of management &its allied fields . The contents
of each course have been carefully designed to prepare students with knowledge and skill sets that will
not only make them industry ready but also foster entrepreneurial and innovative thinking.
In order to achieve the program goals following measures would be adopted:

(i) Regulatory curriculum reform based on a Learning Outcomes-based Curriculum Framework


(LOCF);

(ii) Enriching the quality of teaching and research;

(iii) Enlightening learning environment through ICT based hands-on approach to students;

(iv) Involving students in discussions, problem-solving, and out of the box thinking;

(v) Motivating the learners to understand various concepts of management and apply them in
real life situations.

2. Aims & Objectives of Bachelor of Business Administration (BBA) Program in Royal School of
Business:

The curriculum of BBA is planned to have the following aims & objectives:
(i) The progression of the program and structure will enable students to build on their learning
in a systematic manner leading to critical evaluation and application of the concepts to the real
world;
(ii) Build fundamentals in core areas of Accounts, Statistics, Economics, Financial Management,
Marketing, Human resource, Business Research & Quantitative Techniques and exposure to
relevant software;
(iii) Enabling students to gain advanced exposure in area of their choice through Elective
Courses offered;
(iv) Provide a conducive environment inside the campus that holistically engages students
through an all- encompassing knowledge impartation;
(v) Widen the scope and depth of the course enabling them to undertake further studies in
management and its allied areas on multiple disciplines concerned mainly with the field of
management;

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(vi) Encourage the learners to advance a range of generic skills helpful in employment,
internships, and social activities;
(vii) Formulating business problems and provide innovative solutions to enable the learners to
be future ready management leaders who are compassionate and yet efficient;
(viii) Sensitize students towards environment through courses on Environmental Science.
(ix) Develop ability to use software for data extractions and analysis through statistical and
econometric tools under Skill Enhancement course papers.
(x) The program encourages students to undertake summer internship to gain practical insight
from industry which makes their understanding of courses taught more meaningful.
(xi) Through academic exposure, practical training, skill enhancement activities develop
students in to becoming successful leaders/entrepreneurs.

3. Framework of Bachelor of Business Administration Program

The LOCF program in BBA provides an opportunity for the students to choose courses from the
prescribed courses comprising Core, Discipline Specific Elective, Generic Elective and Skill
Enhancement Courses. The courses will be evaluated following the grading system, which is
considered to be better than the conventional marks system. This will benefit the students to move
across institutions within India to begin with and across countries. The uniform grading system will
also enable potential employers in assessing the performance of the candidates. In order to bring
uniformity in evaluation system and computation of the Cumulative Grade Point Average (CGPA) based
on student’s performance in examinations, the UGC guidelines will be followed.
The Outline of Learning Based Curriculum Framework ( LOCF ) shall be:

(i) Core Course: This course is compulsorily to be studied by a candidate as a core requirement in
pursuit of a bachelor degree in Business Administration.
(ii) Elective Course: This course can be chosen from a pool of courses and which may be very
specific or specialized or advanced or supportive to the management courses or which provides an
extended scope or which enables an exposure to some other discipline/subject/domain or nurtures
the candidate’s proficiency/skill and , therefore , called as an Elective Course.
Elective Courses has been further classified as under-

(a) Compulsory Generic Elective Course: Elective courses offered by the main discipline/subject
of study of management. Four papers will be offered throughout semester I to IV.

(b) Open Generic Elective Course: A student has to choose an Elective Course from an unrelated
discipline/subject, with an intention to seek exposure in a wide field of study. Four papers will be
offered throughout semester I to IV.

(iii) Ability Enhancement Compulsory Courses :These are the courses based upon the content
that leads to Knowledge enhancement. They are :

(a) Environmental science


(b) English Communication & Public speaking
(c) Behavioral Science
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(iv) Ability Enhancement Elective Courses: These are value- based and/or skill-based and are
aimed at providing hands-on-training, competencies & desired skills. These courses may be
chosen from a pool of courses offered in BBA Program.

4. Graduate Attributes in Bachelor of Business Administration

⚫ Disciplinary Knowledge

Building academic excellence of the students through sound knowledge of the courses studied.

⚫ Communication Skills

Presentations, group discussions, role plays and class room discussions form an integral part of
the course curriculum. Each student on an individual basis or as group assignment prepares term
papers which are presented and reviewed. This teaching pedagogy develops and enhances the
communication and presentation skill of students leading to them becoming effective presenters
of their innovative ideas/views.

⚫ Critical Thinking

Inculcating an intellectually disciplined process of actively and skillfully conceptualizing,


applying, analyzing, synthesizing, and/or evaluating information gathered from, or generated by,
observation, experience, reasoning, as a guide to action.

⚫ Problem Solving

The Program focuses on well researched and solution based thinking and application of
theoretical concepts to real life case studies enabling students to develop problem solving skills.
Students develop an ability to take up challenges in their professional carrier and provide
effective solutions.

⚫ Analytical Reasoning

The ability to solve problems quickly and effectively. Systematic and methodical step-by- step
approach to thinking that allows graduates to break down complex problems into single and
manageable components.

⚫ Research-Related Skills

The students are engaged with their faculty on research projects of current relevance and critical
outcome. They work on live projects and collect data on industry for research based projects and
term papers. The students are taught the skill of using software for making analysis.

⚫ Cooperation/Team Work

Working on various assignments both academic and extra- curricular help them in becoming
team worker. Group projects and presentations and case studies give opportunity to students to
learn team skills and understand team dynamics.

⚫ Scientific Reasoning

Business data analysis that is researched/observed or collected through surveys for projects and
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term papers requires logical thinking and reasoning for arriving at conclusions and analytical
outcomes.

⚫ Reflective Thinking

The assessment methods adopted for the courses include presentation on the specified class
projects which requires the use of analytical thinking and critical evaluation.

⚫ Information/Digital Literacy

Students are required to prepare assignments/term papers based on data assimilated through
primary and secondary sources. The data for secondary sources is largely procured from digital
sources/online sources. The students are encouraged and taught the use of online database and
research of website and organizations’ literature.

⚫ Self-Directed Learning

Generating among students their curiosity to acquire general knowledge and explore information
to make better decisions, develop rational and logical beliefs and thinking. During the course of
their study relevant links are shared by faculties with the students for their academic progress,
better exposure & updated knowledge of the subjects taught.

⚫ Multi-cultural Competence

Students are enabled to understand the subjects during their classroom discussion. In addition to
that they are advised, motivated and facilitated for co-curricular activities to serve the society
especially to those at bottom of the pyramid. Further, they are sensitized towards Environmental
care which has taken prime position because of the threat caused. This sensitization is through
the EVS paper in their second year of study. They are also expected to sensitize the society
towards social issues and aspects concerning larger national issues.

⚫ Moral and Ethical Awareness/Reasoning

Courses include sensitization and cultivation of moral and ethical value in students. The program
includes courses on ethics and social responsibility. Further through classroom discussions the
students are made to understand the importance of adopting ethical practices in pursuit of
business profits.

⚫ Leadership Readiness/Qualities

Creating an inspiring vision of the future. Accepting team spirit as an important contributor to
both personal and professional life. Participate in healthy competition, generation of more ideas,
improved productivity

⚫ Life-long Learning

The course also orients the students towards better learning and application on business data.
This will be possible only when they will update themselves on a daily basis and keep aware of
changing environment. Moreover, encouraging students to generate a variety of ideas and

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responses, across different categories and to look at things from different points of view.
generating new ideas and innovation.
5. Qualification Descriptors for Graduates Bachelor of Business Administration:

The qualification descriptors suggest that generic outcomes and attributes is to be obtained by the
students while obtaining the BBA Degree. These parameters are expected to be attained and
demonstrated by the learners after becoming graduate in this program. The learning experiences and
assessment procedures thereby are so designed that every graduate in management may achieve the
program learning outcomes with equal opportunity irrespective of class, gender, community, and regions.

Each graduate in management shall be able to:

(i) Demonstrate extensive and coherent knowledge of management and its applications in real
business world;
(ii) Understanding of various concepts and theories providing strong academic foundation;
(iii) Demonstrate educational skills in areas of Marketing, Finance, Accounting, HR, Tax, Economics,
Business Mathematics & Statistics and allied branches of study that includes Investment, Banking &
Insurance, Disaster Management etc.
(iv) Acquire various soft skills (like business communication, public speaking etc.) required to
manage complete business situation as well as life situations;
(v) Apply knowledge, understanding, and skills to identify the difficult/unsolved problems in rapidly
changing environment and to collect the required information from possible range of sources and try
to analyze and assess these problems using appropriate methodologies;
(vi) Fulfill one’s learning requirements to provide an insight of research in management and allied
fields and interdisciplinary areas while seeking research pursuits;
(vii) Apply one’s disciplinary knowledge and transferable skills to new/unfamiliar contexts, rather
than replicate curriculum content knowledge, to identify and analyze problems and issues and solve
complex problems with well-defined solutions;
(viii) Good value systems leading to high ethical and moral conduct in society at large;
(ix) Competencies and attitudes.

6. Program Learning Outcomes for Bachelor of Business Administration:

The outcomes and attributes described in qualification descriptors are attained by students through
learning acquired on completion of a program of study. The term ‘program’ refers to the entire scheme of
study followed by learners leading to a qualification.

Program Learning Outcome will include subject specific skills, and generic skills including transferable
global skills and competencies.

(a) Demonstrate a coherent understanding of business operations and management, managerial and
analytical skills in designing business strategies and decisions &Higher order skills in chosen area
namely Finance, Marketing, Human Resource Management etc.

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(b) Use knowledge, understanding and skills required for identifying problems and issues, collection of
relevant quantitative and/or qualitative data drawn form a wide range of sources and application of
the information to designing solutions.
(c) Completion of this program will also enable the learners to formulate business problems and
provide innovative solutions thus; moulding them into future visionaries, management leaders that are
compassionate yet efficient.
(d) The course provides an extreme and rigorous base for teaching, research, and allied business
administrations.
(e) Develop innovative thinking and entrepreneurial skills.

(f) Demonstrate subject-related and transferable skills that are relevant for entry level management
positions in diverse industries.
(g) Create a sound foundation for students to pursue higher level studies and research in areas of
management.

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7. Structure of Bachelor of Business Administration Program

Credit Distribution:

Courses Number of Credits Total


Courses (Theory + Practical) Credits

Core Papers :
1st to 4thSemester 14 5
5th and 6th Semester 13 4
122

Generic Elective ( Open ) 4 3 12


Generic Elective ( Compulsory) 4 3 12
Ability Enhancement Elective Courses 2 2 4

Ability Enhancement Compulsory Courses


Communicative English 6 1 6
Behavioral Science 2 1 2
Environmental Science 1 2 2

TOTAL 46 160

1. NOTE:

1. The hybrid/ blended mode of teaching up to 30% of syllabus of each subject will be taught
using platforms like SWAYAM/NPTEL or by faculty from other university/institutions in virtual
mode.
2. There will be a process of Credit Transfer whereby Students will study a particular subject in a
given semester (to be decided at the beginning of every semester) from platforms like SWAYAM
and the credit will be transferred to the BBA Degree. A list of tentative subjects is annexed at
Annexure-1.

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BBA

Programme Structure

1st semester
Sl.No. Subject Code Names of subjects L T P C TCP
Core Subjects
Management Process and Organisational
1 BSA032C101 4 1 0 5 5
Behaviour
2 BSA032C102 Business Economics 4 1 0 5 5
3 BSA032C103 Marketing Management 4 1 0 5 5
4 BSA032C104 Business Mathematics 4 1 0 5 5
Ability Enhancement Compulsory Courses (AECC)
5 CEN982A101 Communicative English-I 1 0 0 1 1
6 BHS982A104 Behavioural Science-I 1 0 0 1 1
Generic Elective
7 BSA032G102 GE –I : IT Tools in Management 3 0 0 3 3
8 GE-2 : Open 3 0 0 3 3

2nd semester
Sl.No. Subject Code Names of subjects L T P C TCP
Core Subjects
1 BSA032C201 Consumer Behaviour 4 1 0 5 5
2 BSA032C202 Human Resource Management 4 1 0 5 5
3 BSA032C203 Accounting for Managers –I 4 1 0 5 5
4 BSA032C204 Rural Marketing 4 1 0 5 5
Ability Enhancement Compulsory Courses (AECC)
5 CEN982A201 Communicative English-II 1 0 0 1 1
6 BHS982A204 Behavioural Science-II 1 0 0 1 1
Generic Elective
7 BSA032G202 GE-I : Economic Environment of Business 3 0 0 3 3
8 GE-2 : Open 3 0 0 3 3

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3rd semester
Sl.No. Subject Code Names of subjects L T P C TCP
Core Subjects
1 BSA032C301 Accounting for Managers – II 4 1 0 5 5
Integrated Marketing Communication and
2 BSA032C302 4 1 0 5 5
Branding
3 BSA032C303 Statistics for Management 4 1 0 5 5
Ability Enhancement Compulsory Courses (AECC)
4 CEN982A301 Communicative English-III 1 0 0 1 1
5 EVS982A303 Environmental Science 2 0 0 2 2
Ability Enhancement Elective Courses (AEEC)
6 One subject to be chosen from a given basket of Courses 2 0 0 2 2
Generic Elective
7 BSA032G302 GE I : Legal Aspects of Business 3 0 0 3 3
8 GE-2 : Open 3 0 0 3 3

4th semester
Sl.No. Subject Code Names of subjects L T P C TCP
Core Subjects
1 BSA032C401 Production and Operations Management 4 1 0 5 5
2 BSA032C402 Business Research Methodology 4 1 0 5 5
3 BSA032C403 Corporate Finance 4 1 0 5 5
Ability Enhancement Compulsory Courses (AECC)
4 CEN982A401 Communicative English-IV 1 0 0 1 1
Ability Enhancement Elective Courses (AEEC)
5 One subject to be chosen from a given basket of Courses 2 0 0 2 2
Generic Elective
6 BSA032G402 Sales and Distribution Management 3 0 0 3 3
7 GE – : 2 Open 3 0 0 3 3

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5th semester
Sl.No. Subject Code Names of subjects L T P C TCP
Core Subjects
1 BSA032C501 International Business Environment 3 1 0 4 4
2 BSA032C502 Tax Planning and Management 3 1 0 4 4
3 BSA032C503 Corporate and Allied Law 3 1 0 4 4
4 BSA032C504 Business Policy and Strategy 3 1 0 4 4
Entrepreneurship and Small Business
5 BSA032C505 3 1 0 4 4
Development
6 BSA032C506 Managing E-Commerce 3 1 0 4 4
7 BSA032C521 Summer Internship Project 0 0 8 4 4
Ability Enhancement Compulsory Courses (AECC)
8 CEN982A501 Communicative English-V 1 0 0 1 1

6th semester
Sl.No. Subject Code Names of subjects L T P C TCP
Core Subjects
1 BSA032C601 Investment Analysis and Portfolio Management 3 1 0 4 4
2 BSA032C602 Customer Relationship Management 3 1 0 4 4
3 BSA032C603 Indirect Taxes 3 1 0 4 4
4 BSA032C604 Financial Markets and Institutions 3 1 0 4 4
5 BSA032C605 Business Ethics and Sustainable Development 3 1 0 4 4
6 BSA032C606 Labour Welfare and Industrial Relations 3 1 0 4 4
Ability Enhancement Compulsory Courses (AECC)
7 CEN982A601 Communicative English-VI 1 0 0 1 1

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SYLLABUS (1st semester)

Paper: Management Process and Organizational Behaviour Subject Code: BSA032C101

L-T-P-C-4-1-0-5 Credit Units: 5

Course Objectives Teaching Learning Outcomes Course Evaluation


Learning
Process
⚫ To make the ⚫ Lecture ⚫ On completion of this ⚫ Continuous
students course, the students Evaluation:15%-
⚫ Assignment
understand the will be expected to (Assignment, Class
needs and features ⚫ Individual/ know the process of Test, Viva, Seminar,
of human behavior Group management, Quiz
in an organization. Presentation changes and : Any Three)
implication of the
⚫ To make the ⚫ Tutorials ⚫ Mid-
employee behavior
students learn the TermExamination:10
and related
various aspects of %
organizational
the process of
behavior. ⚫ Attendance:5%
management in an
organization. ⚫ End Term
Examination: 70%

Detailed Syllabus:

Modules Course Content Periods


Principles of Management – Introduction
Concept and Nature: Definition - Management - Role of managers – Features,
I
Objectives, Importance, Management and Administration, Management process, Levels 12
of management, Organization and the environmental factors – Trends and Challenges
of Management in Global Scenario. Evolution of Management thought –Introduction
and theories
Planning & Organizing
Planning process - Types of plans, Planning Premises, Type of planning premises,
managing by objective (MBO) Strategies - Types of strategies - Policies - Decision
II Making - Types of decisions - Decision Making Process - Rational Decision Making,
Limitations of planning, Barriers to planning 18
Nature and purpose of organizing -Organization structure - Formal and informal
groups in organization - Line and Staff authority - Departmentation - Span of control -
Centralization and Decentralization - Delegation of authority - Staffing, Organization
Chart, Authority and Responsibility Relationships, Controlling
Organizational Behaviour –Individuals
Personality- Determinants of personality, Theories of Personality. Personality and
Organizational behavior;
III Learning- Theories of Learning, Reinforcement-Types, use in organizations.
Attitudes: Components, Job related attitudes 16
Perception: Factors that influence perception, Errors in perception
Interpersonal Behaviour: Tools to improve interpersonal behavior-Johari Window
and Transactional Analysis.

Organizational Behaviour – Group


Leadership: Definitions and Characteristics, Significance of Leadership, Leadership
styles, Leadership Theories
IV Group Behaviour: Types of groups, Stages of Group formation, Group properties, 14
Group decision making.
Power and Politics: Bases of power, key to Power, Power Tactics, Consequences of
political Behaviour in Organizations, Ethics of Power and Politics.
Total 60

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Text Books:
• Nelson, Quick, Khandelwal (2016) ORGB: A South-Asian Perspective, 2nd edition, Cengage,
Noida.
• Singh, K. (2015). Organisational Behaviour: Text and Cases. 3rd Edition, New Delhi:
Vikas Publishing House Pvt. Ltd.
Reference Book:
• Koontz, H. & Weihrich, H. (2009). Essentials of Management, Management-An International
Perspective, 8th Edition, New Delhi: Tata McGraw Hill Education Pvt Ltd

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Paper: Business Economics Subject Code: BSA032C102

L-T-P-C-4-1-0-5 Credit Units: 5


Course Objectives Teaching Learning Learning Outcomes Course Evaluation
Process
⚫ To enable the ⚫ Lecture ⚫ On completion of this ⚫ Continuous
student to course, the students Evaluation: 15%-
⚫ Assignment
understand the laws will be expected to (Assignment, Class
of supply and ⚫ Presentation understand the Test, Viva, Seminar,
demand and various various micro Quiz : Any Three)
⚫ Group Discussion
contributing factors economic variables
⚫ Mid- Term
that determine
⚫ To make the student Examination: 10%
business decisions
learn the various
and consumer’s ⚫ Attendance: 5%
laws of production
purchase decisions
and concepts of costs ⚫ End Term
and fundamental
Examination: 70%
⚫ To enable the economic principles,
student to theories and concepts
understand the useful to business
various types of managers.
market structures

Detailed Syllabus:
Modules Course Content Periods
Nature, Scope, Definitions of Business Economics, Contribution and Application
of Business Economics to Business. Objectives of a firm. Opportunity Costs, Risk,
Return and Profits. Demand- Demand function, Individual and Market demand,
I Law of demand and its exceptions, Change in demand, Elasticity of demand- 14
price, income and cross elasticity, Methods and degrees of price elasticity, Point
and arc elasticity, Factors affecting elasticity, Theories of supply: Supply
function, Law of supply, Elasticity of supply, Factors affecting supply
Consumer Behaviour: Consumer sovereignty-limitations. Approaches to
the study of consumer behaviour - cordinal approach-the law of equi-
II
marginal utility, ordinal approach – indifference curve analysis-properties – 15
consumer surplus – meaning-analysis limitations. Price, income and
substitution effects. Giffen goods. Engel curve.
Production function-linear and homogeneous production function, stages of
production; optimizing behaviour in long run: isoquants, isocost line, optimal.
combination of resources; Returns to scale; Economies and diseconomies of
III 15
production, Cost of production: Short-run and long run cost concepts, Modern
cost concepts, Relationship between MC and AC, Revenue analysis: TR, AR and
MR
Perfect competition: basic features, short run equilibrium of firm/industry, long
run equilibrium of firm/industry, effect of changes in demand, cost and
imposition of taxes; monopoly: basic features, short run equilibrium, long run
equilibrium, effect of changes in demand, cost and imposition of taxes,
comparison with perfect competition, welfare cost of monopoly; price
IV discrimination; multiplant monopoly ; monopolistic competition: basic features, 16
demand and cost, short run equilibrium, long run equilibrium, excess capacity;
oligopoly: Cournot’s model, kinked demand curve model, dominant price
leadership model; Game Theory; Oligopolistic behavior: dominant strategy, Nash
equilibrium, business dilemma, pure strategy, mixed strategy, pure strategy
equilibrium, mixed strategy equilibrium
Total 60
Text Books:
• Rubinfield & Pindyck , Microeconomics, 8th edition, Pearson Education
• Business Economics, Ahuja, HL, 10th Edition, 2013, S. Chand Publications, New Delhi
Reference Book:
• Dominick Salvatore (2009). Principles of Microeconomics (5th edition). Oxford University Press
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Paper: Marketing Management Subject Code: BSA032C103

L-T-P-C-4-1-0-5 Credit Units: 5

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process

• To impart basic • Lecture On completion of this • Continuous


knowledge of • Assignment Course, the students Evaluation: 15%-
marketing concepts • Individual / Group will understand the (Assignment, Class
• To impart step by Presentation core areas of marketing Test, Viva, Seminar,
step approach to • Quiz management. Quiz : Any Three)
marketing starting • Group Discussions • Mid- Term
from segmentation • Case Study Examination: 10%
to product mix and • Attendance: 5%
managing integrated • End Term
marketing Examination: 70%
communication

Detailed Syllabus:
Modules Course Content Periods
INTRODUCTION
Definition, Nature, Scope, functions and Importance, Evolution of Marketing;
Core marketing concepts; Different Marketing orientation, Holistic marketing
I. 12
concept, Marketing Environment: Micro and Macro, Marketing in 21st Century,
Marketing Mix (goods & services) - contemporary, New Marketing Realities,
concept of customer value and Marketing Planning.
CONSUMER, MARKET AND COMPETITION
understanding the consumer, consumer markets and business market, Buyer
Behaviour – Consumer goods and Industrial goods – Buying motives – Factors
II. influencing buyer Behaviour 14
Market segmentation – Need and basis of Segmentation – Targeting –
Positioning, Brand -definition, role & scope
Competition- Importance, Competitive strategies, growth drivers
PRODUCT & PRICING DECISIONS
The Product – Characteristics – Benefits – classifications – consumer goods-
service (Unique Characteristics of Services,) – industrial goods – New Product
Development process – Product Life Cycle – Branding – Product mix -
III. 18
Packaging – Role of Packing for product and promotion- Labelling –
Warranties &Guarantees
Pricing – Factors influencing pricing decisions – pricing objectives – pricing
policies and procedures – Types of Pricing Strategy
PLACE & PROMOTION DECISIONS
Distribution Strategy - Introduction, Meaning, Need for and Importance of
Distribution Channel, Factors Influencing Channel Decisions, Types of
IV. Channels, Direct Channel, Indirect Channel, Functions of Channel Members 16
Concept of Promotion Mix, Factors determining promotion mix, Promotional
Tools –Types (Advertisement, Sales Promotion, Public Relations & Publicity
and Personal Selling);Online marketing, Integrated Marketing Communication
Total 60

Text Books:
• Philip Kotler and Keven Lane Keller (2017). Marketing Management. 15th Edition. Pearson
Education
Reference Book:
• Philip T. Kotler, Gary Armstrong &PrafullaAgnihotri (2018). Principles of Marketing. Seventeenth
edition. Pearson Education;

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Paper: Business Mathematics Subject Code: BSA032C104

L-T-P-C – 4-1-0-5 Credit Unit: 5

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process

To help acquire basic After the completion of • Continuous


mathematical skills • Lecture the course, the students Evaluation: 15%-
needed to understand, • Assignment will be able to develop (Assignment, Class
analyse, and solve • Individual / Group proficiency in the Test, Viva, Seminar,
mathematical problems Presentation applications to solve Quiz : Any Three)
encountered in business • Quiz business math • Mid- Term
and finance. This paper • Group Discussions problems. It will also Examination: 10%
will equip the students • Case Study enable the students to • Attendance: 5%
in building the basic examine and • End Term
foundation for demonstrate Examination: 70%
quantitative aptitude mathematical skills
and aid them in future required in
managerial decision mathematically
making. intensive areas in
business problems.

Detailed Syllabus:

Modules Course Content Periods

I Basic Algebraic concepts, Ratio & Proportion, Percentages, Logarithms, Linear 12


Simultaneous Equations, Quadratic Equations.
Determinants and Matrices- application of determinants in business
II problems, Cramer’s rule, Business applications of Matrices, Matrix Inversion 12
Method
Limits & Continuity- Concepts, Differential and Integral Calculus-Basic
III concepts, Application of derivatives in Economics and Business, Maxima and 18
Minima. Application of Integral Calculus
Linear Programming Problems (LPP)- Assumptions of LPP, Uses of LPP in
Management problems, Mathematical Formulation, Solution of Maximization
& Minimization problems using Graphical method(involving two variables
IV only). 18
Transportation & Assignment Problems- Mathematical formulation &
Solution of Business Problems

Total 60

Text Books:
• Hazarika P.L, A textbook of Business Mathematics, , 2nd edition,2010, S. Chand & Co. Ltd., New
Delhi
• Trivedi Kashyap and Trivedi Chirag, Business Mathematics, 1st Edition, 2011, Pearson
Publications, New Delhi
Reference Book:
Goel, Ajay and Goel, Alka, Mathematics and Statistics, 4th edition, 2006, Taxmann Publications
Private Limited, New Delhi.

18
Paper: IT Tools in Management Subject Code: BSA032G102

L-T-P-C - 3-0-0-3 Credit Units: 3

Teaching Learning
Course Objectives Process
Learning Outcomes Course Evaluation
⚫ To make the ⚫ Lecture ⚫ On completion of this ⚫ Continuous
students understand course, the students Evaluation:15%-
⚫ Assignment
the application of IT will be expected to (Assignment, Class
in the field of ⚫ Practical know the different IT Test, Viva, Seminar,
management. tools that can be used Quiz
⚫ Tutorials
in the field of : Any Three)
⚫ To make the
management for
students learn the ⚫ Mid-
better decision
various tools of IT TermExamination:10
making.
which can be used to %
run the process of
⚫ Attendance:5%
management in an
organization. ⚫ EndTermExaminatio
n:70%

Detailed Syllabus

Module Course Content Period


Introduction to Information Systems
I Data, Information, Concept of IS and Types of Information Systems (TPS, MIS, DSS, 8
ESS)
Networking and Basics of E-commerce
Networking Basics: Computer Network, Network Categories, Network Structure,
TCP/IP Reference Model, IP address
II 8
Ecommerce Basics: Meaning of Ecommerce, Benefits of Ecommerce, Classification
of Ecommerce, Electronic Market, B2B and B2C Business Models, Framework for
Electronic Commerce, Threats and Securities in E-commerce
Handling MS Office Packages
MS Word: Editing text, Finding and replacing text, printing documents, Creating
and Printing Merged Documents, Character and Paragraph Formatting, Page
Design and Layout. Editing and Profiling Tools: Checking and correcting spellings.
Handling Graphics, Creating Tables and Charts, Document Templates and Wizards.
MS Excel: Spreadsheet Concepts, Creating, Saving and Editing a Workbook,
Inserting, Deleting Work Sheets, entering data in a cell / formula Copying and
Moving from selected cells, handling operators in Formulae, Functions:
III 15
Mathematical, Logical, statistical, text, financial, Date and Time functions, Using
Function Wizard
MS PowerPoint: Creating, Opening and Saving Presentations, Creating the Look of
Your Presentation, Working in Different Views, Working with Slides, Adding and
Formatting Text, Formatting Paragraphs, Checking Spelling and Correcting Typing
Mistakes, Making Notes Pages and Handouts, Drawing and Working with Objects,
Adding Clip Art and other pictures, Designing Slide Shows, Running and Controlling
a Slide Show, Printing Presentations.
Database Concepts
Introduction to Database, DBMS vs RDBMS concepts, Creating Tables using SQL,
IV 9
Creating Relations between Tables in SQL, Designing Forms, Queries and Reports
in SQL
Total 40
Text Books:
• Lucas. (2009). Information Technology for Management, 7th Edition, New Delhi: Tata McGraw Hill
Education Pvt Ltd
• Rajaraman V (2008). Computer Basics and C Programming, Prentice Hall of India, New Delhi
Reference Books
• Kanter J (2003). Managing with Information, Prentice Hall of India, New Delhi, 2003

19
SYLLABUS (2nd SEMESTER)

Paper: Consumer Behaviour Subject Code: BSA032C201

L-T-P-C – 4-1-0-5 Credit Units: 5

Course Objectives Teaching Learning Learning Outcomes Course Evaluation


Process
• The course intends to ⚫ Lecture ⚫ After the completion of ⚫ 1. Continuous
provide students with the course, the Evaluation: 15%-
⚫ Assignment
the basic knowledge students will be able to (Assignment, Class
about the aspects and ⚫ Case Studies identify the major Test, Viva, Seminar,
features of consumer influences Quiz : Any Three)
⚫ Individual/Group
behaviour together with on consumer
Presentation ⚫ Mid- Term
the skill and ability to behaviour and the
Examination: 10%
explore and analyse inter-relationships.
consumer information They will be able to ⚫ Attendance: 5%
and create consumer relate internal
⚫ End Term
behaviour-oriented dynamics such as
Examination: 70%
marketing strategies. personality,
• The course also aims to perception, learning
analyse personal, socio- motivation and
cultural, and attitude to the choices
environmental consumers make. They
dimensions that will also be able to
influence consumer establish the relevance
decisions making and of consumer
enable the students in behaviour theories and
designing and concepts to marketing
evaluating the decisions as well as
marketing strategies implement
based on fundamentals appropriate
of consumer buying combinations of
behaviour. theories and concepts
in solving real world
marketing issues
Detailed Syllabus:

Modules Course Content Periods


Introduction and key foundations of Consumer Behaviour, Importance of
consumer behaviour in marketing decisions, characteristics of consumer
behaviour, role of consumer research, types of consumer, diversity of
I. consumers and their behavior, consumer involvement, Introduction to
‘Industrial Buying Behaviour’ Market Segmentation and Strategic Targeting 15
Criteria for Effective Targeting, Bases for Segmentation VALS 2 segmentation
profile.
Individual determinants of Consumer Behaviour:
Consumer needs and motivation: Characteristics of motivation, arousal of
motives, theories of needs & motivation: Maslow’s hierarchy of needs,
McLelland’s APA theory, Murray’s list of psychogenic needs, self-concept & its
importance.
Personality and consumer behaviour- Personality concept, Nature of
II. personality, personality theories, Personality traits and its marketing
significance, role of self-consciousness. 16
Consumer perception- Concept of absolute threshold limit, differential threshold
limit & subliminal perception, perceptual Process: selection, organisation&
interpretation.
Consumer learning- Meaning of Learning; Behavioral Learning Theories
Consumer attitude formation and change: Tri-component model, multi-
attribute model, attitude towards advertisement

20
Group & Family Influences on Consumer Behaviour
Group Dynamics & consumer reference groups: Different types of reference
groups, factors affecting reference group influence, reference group influence on
products & brands, Opinion leadership
III. Family Influences on Buyer Behaviour, Roles of Different Members, Factors 15
Affecting the Need of the Family, Family Life Cycle Stage, Cultural Influences on
Consumer Behaviour, Cultural and Sub-cultural influences on the Consumer,
Norms, Values, Customs and Traditions
Consumer Decision Making Process & Models of Consumer Behaviour
Consumer Decision making process: Process- problem recognition, pre-
purchase search influences, information evaluation, purchase decision, post
purchase evaluation; Situational Influences.
IV. Model of Consumer Decision Making - Howard and Sheth Model, Engel, Kollat & 14
Blackwell Model, Nicosia Model New Trends in Consumer Buying Behaviour- E-
Buying Behaviour
Consumer Complaints and Remedial measures for consumers
Total 60

Text Books:
• Schiffman, L., Kanuk, L.L. & Kumar, R. (2010). Consumer Behavior, 10thEdition. New Delh: Pearson
Education
• Batra, S. &Kazmi, S. (2008). Consumer Behaviour-Text and Cases. 2nd Edition. New Delhi: Excel
Books.

Reference Book:
• Hawkins, I., Del, M., David, L., &Mookerjee, A. (2010) Consumer Behaviour- Building Marketing
Strategy, 11thEdition. 2010, New Delhi: Tata McGraw-Hill Education Private Limited,

21
Paper: Human Resource Management Subject Code: BSA032C202

L-T-P-C – 4-1-0-5 Credit Unit: 5

Course Objectives Teaching Learning Outcomes Course Evaluation


Learning Process
⚫ Tofamiliarizethestud ⚫ Lecture ⚫ On completion of the ⚫ Continuous
entsaboutthediffere course, the students will Evaluation: 15%-
⚫ Assignment
ntaspectsofmanagin be able to contribute (Assignment,
gpeopleinthe ⚫ Individual and to the Class Test, Viva,
organizations from Group Presentation development, Seminar, Quiz:
the stage of implementation, Any Three)
⚫ Case Study
acquisition to and evaluation of
⚫ Mid-
development and ⚫ Role Plays employee recruitment,
TermExaminati
retention. selection, and retention
⚫ Quiz on:10%
plans and
⚫ Analysis of processes, administer and ⚫ Attendance:5%
relevant Videos contribute to the design
⚫ End
and evaluation of
TermExaminati
the performance
on:70%
management program,
develop, implement, and
evaluate employee
orientation, training,
anddevelopmentprogram
Detailed Syllabus:

Modules Course Content Periods


Introduction to Human Resource Management:
Evolution of HRM, Objectives of HRM, Functions, HRM and Personnel
I Management, Environmental Scanning, Future Role of HRM, Strategic Human 10
resource management- meaning, features, differences with traditional HRM,
Barriers to effective SHRM.
Human Resource Procurement:
Job Analysis and Design–Introduction, Process, Techniques of Data collection in
job analysis, Job Description and Job Specification, Job Design-components. 18
Human Resource Planning- Characteristics, Significance.
II Recruitment-Definitions, Features, Recruitment process, Sources of Recruitment.
Selection-Introduction, Differences between Recruitment and Selection, Phases of
Selection process, Selection Tests,
Orientation, Placement
Human Resource Development:
Employee Training- Significance, Training wheel, Training need Analysis, Methods
III of Training, Evaluation of Training programme. 16
Organization Development – Introduction, Characteristics of OD, Types of OD
intervention Programmes, Benefits of OD intervention programme,
Human Resource evaluation and Compensation
Performance Evaluation- Objectives, Uses, The Process of Performance evaluation,
Evaluation Methods, Factors affecting efficiency of performance evaluation process.
IV 16
Compensation Administration-Introduction, Objectives, Concept of Wages. Types of
Incentive Schemes, Fringe benefits.
Executive compensation-ESOP, Golden handshake.
Total 60
Text Books:
• Durai,P.(2020).HumanResourceManagement.3rdEdition.Noida:PearsonEducationServicesPvtLtd.
• Denisi, Griffin, Sarkar. (2016) Human Resource Management-South Asian Perspective.1st edition,
Cengage, Noida.
Reference Book:
• Jyothi, P. &Venkatesh, D.N. (2012). Human Resource Management. 2nd Edition, New Delhi: OUP
22
Paper: Accounting for Managers-I Subject Code: BSA032C203

L-T-P-C – 4-1-0-5 Credit Units: 5

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process
⚫ To enable the ⚫ Interactive Lecture ⚫ On completion of this ⚫ Continuous
student to ⚫ Assignment course, the students Evaluation: 15%-
understand the basic ⚫ Individual/ Group will gain sufficient (Assignment, Class
concepts of financial Presentation knowledge of Test, Viva, Seminar,
accounting & impart ⚫ Case Based financial accounting Quiz : Any Three)
them with required Learning preparation as well
⚫ Mid- Term
ability to prepare ⚫ Online Resources as presentation for
Examination: 10%
books of accounts. ⚫ Numerical Problem reliable reporting of
⚫ To equip the Solving information to ⚫ Attendance: 5%
students with various stakeholders.
⚫ End Term
methods followed
Examination: 70%
and practices
adopted in
preparation &
presentation of
financial statements

Detailed Syllabus:

Modules Course Content Periods


Introduction to Financial Accounting:
Accounting & its objectives, Characteristics & Limitation of Accounting,
Accounting , Branches of Accounting,
I 10
Generally Accepted Accounting Principles ( GAAPs) & Brief Discussion on
Sources of Indian GAAPs , Accounting Conventions & Policies, Qualitative
Characteristics of Accounting Information
Transaction Analysis:
Stages of Accounting, Accounting Mechanics- Journal, Ledger, Subsidiary
II Books & Trial Balance. 15
Bank Reconciliation Statement.

Final Accounts -I:


III Capital & Revenue, Depreciation Accounting, Adjustment Entries , 10
Preparation of Financial Statements of Trading & Manufacturing concern .
Final Accounts -II
Nature & Characteristics of Partnership Firm & Company form of
Organization, Legal provisions relating to maintenance of Books of Accounts
of companies, Share & Share capital.
IV Adjustment Entries for Partnership Firms 25
Adjustment Entries for Companies
Preparation of Partnership Final Accounts
Preparation of Company Final Accounts
Total 60

Text Books:
• An introduction to Accountancy by SN Maheshwari , SK Maheshwari Latest Edition, Vikash
Publishing House Pvt. Ltd., New Delhi
• Financial Accounting by V.K Goyal, RuchiGoyal, Latest Edition, PHI Learning Pvt. Ltd, New Delhi
Reference Book:
• Hanif, A. &Hanif, M. Financial Accounting, Latest Edition. McGraw Hill Education, New Delhi

23
Paper: Rural Marketing Subject Code: BSA032C204

L-T-P-C – 4-1-0-5 Credit Units: 5

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process

• To familiarize the • Continuous


student with the • Lecture On completion of this Evaluation: 15%-
conceptual • Assignment course, the students will (Assignment, Class
understanding of rural • Individual and Group be expected to understand Test, Viva, Seminar,
marketing concept Presentation the various concepts and Quiz : Any Three)
• Learn the ways to • Quiz theories and importance • Mid- Term
analyse the rural • Mini Case Study of rural marketing Examination: 10%
markets and to • Attendance: 5%
understand the pricing, • End Term
branding and Examination: 70%
promotional strategies
used in rural marketing

Detailed Syllabus:

Modules Course Content Periods


Introduction to Rural marketing
Nature and Significance of rural marketing , Rural market and structure, Factors
I. contributing to growth of rural markets, rural markets vs urban markets, 14
challenges and opportunities of RM, Rural Marketing environment, Impact of
technology on rural market, Corporates in Rural market, Role of Government
Rural Market Insight
Rural consumer behaviour, Rural marketing research, Segmentation, Targeting
II. Positioning, Rural marketing mix, Marketing mix Challenges Rural market, Market 14
analysis and information system: rural search, segmentation dilemma, Rural
Competition, Innovations in rural markets, future of rural marketing
Product and Pricing Strategies
Rural Product Categories, Product mix, New Product development for rural
market and Product life cycle, Product strategies, Rural Packaging, Branding, Fake
III. Brands, Warranty & After Sales Services 16
Pricing concept, significance in rural market, pricing objective, pricing policies,
pricing strategies
Distribution and Promotion Strategies
Distribution strategy- Availability challenge, distribution trends and rural logistics,
direct vs indirect distribution, rural retailing - etailing
IV. 16
Integrated Marketing Communication, Promotional tools, understanding rural
audience for advertising, Communication media for rural market – opinion leader,
factors influencing promotion
Total 60

Text Books:
• Kashyap, P (2016). Rural Marketing. 3rd Edition. Pearson Publication
• Krishnamacharyulu, C.S.G. & Ramakrishnan L (2010). Rural Marketing: Text and Cases, 2/e Second
Edition, Pearson Education India

Reference Book:
• Velayudhan, S. K. & Sridhar, G. (2010). Marketing to Rural Consumers.1st Edition. New Delhi: Excel
Books.

24
Paper: Economic Environment of Business Subject Code: BSA032G202

L-T-P-C – 3-0-0-3 Credit Unit: 3

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process

⚫ The basic ⚫ Lecture ⚫ On completion of the ⚫ Continuous Evaluation:


objective of this course, the students 15%-(Assignment, Class
⚫ Assignment
course is to will be able to Test, Viva, Seminar, Quiz:
familiarize the ⚫ Individual and understand the Indian Any Three)
students with the Group business
⚫ Mid-
nature and Presentation environment.
dimensions of TermExamination:10%
⚫ Case Study
evolving ⚫ Attendance:5%
economic ⚫ Quiz
environment of ⚫ End Term Examination:
business in India ⚫ Analysis of 70%
to influence relevant
managerial Videos
decisions.
Detailed Syllabus

Modules Course Content Periods


Introduction, Key Macroeconomic Variables and their Relevance to Business, 8
National Accounts, Measuring the State of the Economy, Problems of GDP
I
Measurements, Inflation, Inequality, and Unemployment – Measurement and
Issues
Economic Growth, Growth around the World, A Model of Production, Total 12
Factor Productivity, Balanced Growth Path, Steady State, Transition Dynamics,
II Lessons for Developed and Developing Countries, The Short Run, Real Business
Cycle, Keynesian Framework, AD/AS Framework, Developing the Framework,
Analyzing Policy Effectiveness
Phillips Curve, Expectation Augmented Phillips Curve, Fiscal Policy, Monetary 12
Policy, Neutrality of Money. Crowding Out, Role of the Central Bank ,Inflation
Targeting.
III
Open Economy, Theories of Trade, Nominal and Real Exchange Rates, Balance
of Payment, Capital Account, Current Account, Exchange Rate Regimes, Capital
Account Convertibility
Socio-Cultural Environment: Nature and impact of culture on business, culture 8
and globalization, social responsibilities of business. Business and society, social
audit, business ethics and corporate governance.
IV Political Environment: Functions of state, economic roles of government,
government and legal environment. The constitutional environment, rationale and
extent of state intervention.

Total 40

Text Books:
• Mankiw Dornbusch, R., S. Fischer &Startz, R. (2017). Macroeconomics (11th ed.). McGraw Hill
Education.
• Roy, S. (2017). Macroeconomic Policy Environment: An Analytical Guide for Managers (2nd
ed.). McGraw Hill Education.

Reference Book:
• Mankiw, N. G. (2012). Principles of Macroeconomics (6th ed.). Cengage India.

25
SYLLABUS (3rd SEMESTER)

Paper: Accounting for Managers-II Subject Code: BSA032C301

L-T-P-C – 4-1-0-5 Credit Units: 5

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process
⚫ To familiarize students ⚫ Interactive ⚫ On completion of the ⚫ Continuous
with different Lecture course, the students will Evaluation: 15%-
methods & techniques acquire sound (Assignment, Class
⚫ Presentation
of cost and knowledge about Test, Viva, Seminar,
management ⚫ Assignment product/ service Quiz : Any Three)
accounting used in costing. Further, they
⚫ Case Studies ⚫ Mid- Term
businesses will be able to use
Examination: 10%
⚫ Numerical accounting information
⚫ To gain sufficient
Problem Solving. for analysis and ⚫ Attendance: 5%
knowledge necessary
decision making.
for costing of products ⚫ End Term
and services. Examination: 70%
⚫ To develop skills to
understand
managerial
implications of cost and
management
accounting.

Detailed Syllabus:

Modules Course Content Periods


Introduction to Cost and Management Accounting:
Meaning & Scope of Cost & Management Accounting , Role of Cost &
Management Accounting, Applications of Cost & Management Accounting,
Designing & Installing of a Cost Accounting System.
I 10
Key terms & Concepts, Classification of Cost.
Costing Methods and Techniques.
Preparation of Cost Statements for Cost Analysis.

Accounting for Material, labour and Overhead Cost:


Material Purchase & Store-keeping.
Pricing and issue of materials.
Material control tools and techniques,
The Personnel / HRD,
Accounting for Labour cost
II 20
Labour turnover- causes and effects, Measurement labour turnover.
Job evaluation, Merit rating, Time and Motion study
Remuneration & Incentives, Methods of Remuneration.
Accounting for control of overheads- Classification of Overheads,
Departmentalisation of Overheads, Allocation of Overheads, Apportionment
of Overheads, and Absorption of overheads.
Methods of Costing:
III Job order, Batch Costing and Contract Costing 10
Process Costing

26
Techniques of Costing:
Marginal Costing& CVP Analysis: Introduction to Marginal Costing
Technique, Advantages of Marginal Costing, Absorption Costing and Marginal
costing –Different Rationales, Income Statement under Absorption and
Marginal Costing.
Use of Marginal Costing for Managerial Decision Making.
Tools of CVP Analysis and BEP Analysis.
Budgetary Control and Budgetary Control:
Advantages of Budgeting, Objectives and Functions, Limitations of Budgetary
Control, Relationship with Standard Costing.
IV Process of setting Budgets, Kinds of Budgets. 20
Preparation of different kinds of budgets based on functions of an
organisation ,
Recent Developments in Budgeting with focus on Zero Based Budgeting
(ZBB) and Performance Budgeting.
Standard Costing and Variance Analysis:
Historical Costing Vs. Standard Costing, Standard Costing and Budgetary
Control
Types of Standards, Key Terms and Concepts.
Variance Analysis, Responsibility of Variances and Disposition of Variances.

Total 60

Text Books:
• Arora, M.N. (2016). Cost & Management Accounting– Theory & Problems. Latest Edition, New
Delhi: Vikash Publishing House Pvt Ltd.
• Kishore, R. M. (2016). Cost & Management Accounting, Latest Edition, New Delhi: Taxmann
Publications
Reference Book:
• Jain, D. & Agarwal, N.K., Cost Accounting – Fundamentals. Latest Edition, New Delhi: PHI
Publications.

27
Paper: Integrated Marketing Communication and Branding Subject Code: BSA032C302

L-T-P-C – 4-1-0-5 Credit Units: 5

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process

• Continuous
• To enable the students • Lecture Evaluation: 15%-
to understand the • Assignment On completion of the (Assignment, Class
evolution, functions • Individual and Group course, the student will Test, Viva, Seminar,
and principles of Presentation be able to know the Quiz : Any Three)
advertisement • Quiz basics of Advertisement • Mid- Term
• To study • Mini Case Study and Brand Management Examination: 10%
Advertisement and Practices and their • Attendance: 5%
Brand Management’s applications • End Term
application in an Examination: 70%
modern day
competitive business
environment

Detailed Syllabus:

Modules Topic/Course Content Periods


An Introduction to Integrated Marketing Communication (IMC)
Meaning and role of IMC in Marketing process, Advantages of IMC,
Participants in Integrated Marketing Communications, The role of
I advertising agencies – type, structure, functions. 12
Communication model - Communication response hierarchy- AIDA model,
Hierarchy of effect model, Innovation adoption model, DAGMAR, -
Developing Effective Marketing Communications
Marketing Communication Mix & Effectiveness
Introduction to IMC tools – Features, Types, Advantages and Disadvantages
of Advertising, sales promotion, publicity, public relations, event
II sponsorship, Personal Selling, New Trends in IMC, International Media.
12
Effectiveness of the Promotional Program,
Advertising Research – What, When, Where and How, Testing Process,
Advertising and Promotion Ethics, Advertising and Children, Social and
Cultural Consequences.
Planning and Execution in Advertising
Planning Advertising Campaigns, Advertising appropriation-Budgetary
control, Strategic Considerations, Creating an advertisement campaign -Idea
III 20
Generation, Creative brief, Creating an appeal, Layout and Production, Colour
Psychology, Media Plan, Advertising effectiveness; pro and post launch
research
Brand Building and Advertising Management
Defining a Brand, Evolution of Brand Management, Life Cycle of a Brand,
Brand Positioning and the role of Advertising, Brand –Consumer
IV 16
Relationship, Need To measure brand value, Power Brands, Super brands,
Brand Image, Brand Identity, Brand Equity, Corporate Brand, Public
relations.
Total 60
Text Books:
• Batra, R., Myers, J.G. &Aarker, A. (2009). Advertising Management. 5th edition. Pearson Education
• Jaishri Jethwaney, Shruti Jain (2018). Advertising Management. 2 nd Edition. Oxford University Press

Reference Book:
• Larry Percy, Richard H. Elliott, Richard Rosenbaum-Elliott (2016), Strategic Advertising Management.
5th Edition. Oxford University Press

28
Paper: Statistics for Management Subject Code: BSA032C303

L-T-P-C – 4-1-0-5 Credit Units: 5

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process
⚫ This paper intends to ⚫ Interactive After the completion of the ⚫ Continuous
make the students Lecture course students will be Evaluation: 15%-
understand the use of able to summarize and (Assignment, Class
⚫ Presentation
basic statistical analyze statistical data to Test, Viva, Seminar,
concepts used in ⚫ Assignment solve practical business Quiz : Any Three)
solving business problems. They will also
⚫ Case Studies ⚫ Mid- Term
problems. It aims to be able to interpret the
Examination: 10%
help students develop ⚫ Numerical relevance of statistical
sound insights and Problem Solving. findings while taking ⚫ Attendance: 5%
make intelligent important business
⚫ End Term
business decisions decisions.
Examination: 70%
driven by data

Detailed Syllabus:

Modules Course Content Periods


Introduction to Statistics, Importance and Scope of Statistics, Limitations of
Statistics, Data Collection, Classification, Tabulation and Presentation of Data,
I Frequency Distributions, Graphical Presentation of Data, Diagrammatic 10
Representation of data.
Sampling Techniques, Measure of Central Tendency-Mean, Median, Mode ;
II Measures of Dispersion – Range, Quartile Deviation, Mean Deviation, Standard 16
Deviation, Coefficient of Variation, Skewness & Kurtosis
Fundamentals of probability, Addition & Multiplication Theorem, Marginal &
Conditional Probability
III Expected value and variance of a Random Variable 18
Probability Distributions- Binomial, Poisson, Normal Distributions
Correlation Analysis-Types of Correlation, Scatter Diagram Method, Karl
Pearson’s Correlation Coefficient, Coefficient of Determination, Spearman’s
IV Rank Correlation Coefficient.
Regression Analysis- Regression equations using least square method, 16
regression coefficients.
Time Series Analysis-Components, Trend Projection
Total 60

Text Books:
• Essential Statistics for Economics & Business Studies, Hazarika, P, 2nd Edition, 2012, Akansha
Publishing House, New Delhi.
• Business Statistics, Sharma J K, 4th Edition, 2014, Vikas Publishing House Pvt. Ltd, New Delhi.

Reference Book:
• Business Statistics, Vohra N D, 2017, McGraw Hill Education, Uttar Pradesh.

29
Paper: Legal Aspect of Business Subject Code: BSA032G302

L-T-P-C – 3-0-0-3 Credit Units: 3

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process
⚫ To provide an ⚫ Interactive ⚫ Students will be able ⚫ Continuous
exposure and Lecture with to understand Evaluation: 15%-
understanding of relevant cases legal implications of (Assignment, Class
important business studies thereof. business transactions. Test, Viva, Seminar,
laws in India to Further, students will Quiz : Any Three)
⚫ Assignment
manage the businesses be able to understand
⚫ Mid- Term
smoothly & efficiently. ⚫ Individual/Grou as well as deal with
Examination: 10%
p presentation normal legal matters
⚫ To familiarize the
related to day to day ⚫ Attendance: 5%
students with the legal ⚫ Group Discussions.
business including
scenario of doing ⚫ End Term
⚫ Self-learning sufficient drafting
businesses in India. Examination: 70%
materials skills on
&important constructing
links for further studies besidesbooks.
⚫ To bring out the legal agreements/
linkages between deeds etc.
business law and fields
like accounting,
finance, marketing,
information systems,
economics among
others.
Detailed Syllabus:
Modules Course Content Periods
Introduction: Legal environment of business in India, Meaning of Mercantile law,
Nature & Objectives of Mercantile law, Sources of Indian Mercantile Law
Law of contract: Nature of Contract, Classification of Contracts, Agreement and
I contract, Offer and Acceptance, Consideration and capacity to contract, Free 12
consent, Contingent & Quasi contracts, Performance & Discharge of contract,
Breach of contract, Contract of Agency.
The Sale- of Goods Act :
Contract of sale: Essentials of contract of sale, Sale & Agreement of sale
distinguished, Sale distinguished from Hire-Purchase Agreement, Goods- Meaning
and classification, Effect of Perishing of Goods, Price & mode of fixation of Price.
II Conditions & Warranties: Conditions defined & kinds of conditions, Warranties 10
defined & kinds of Warranties, Doctrine of Caveat Emptor, Transfer of ownership
in goods, Passing of Risk.
Unpaid Seller: Unpaid Seller defined, Rights of unpaid seller
Law relating to Partnership:
The Law of Partnership: Definition of Partnership & its essential characteristics,
True test of Partnership, Formation of Partnership, Partnership & co-ownership.
III Registration of a firm, Effects of Non- Registration, Rights & Duties of a Partner, 10
Liability of a Partner, Implied Authority of Partner.
Distinction between Dissolution of a Partnership & Dissolution of a Firm,
Reconstitution and Dissolution of a Firm.

The Consumer Protection Act,2019: Genesis of Consumer Protection Law in


India, Objects, Applicability, Basic definitions and Concepts, Rights of Consumers,
Consumer Protection Councils, Central Consumer Protection Authority, Concept of
Product Liability Redressal Mechanism under CP Law, Nature & Scope of Remedies
available to Consumers.
IV 8
Total 40

Text Books:

30
• Tejpal, S. (2017). Business Law. 3rdEdition. Chennai: Pearson India Education Services Pvt.Ltd.
• Gupta, P. (2018). Legal Aspect of Business. Noida: Vikash Publishing House Pvt.Ltd.

Reference Book:
• Kumar, R. (2011). Legal Aspects of Business. 2ndEdition. New Delhi: CengageLearning.

31
SYLLABUS (4th SEMESTER)

Paper: Production and Operations Management Subject Code: BSA032C401

L-T-P-C – 4-1-0-5 Credit Units: 5

Course Teaching Learning Learning Outcomes Course Evaluation


Objectives Process
This course aims to • Lecture On completion of this • Continuous
improve students • Assignment course, the students will Evaluation: 15%-
understanding of the • Case Study be able to develop an (Assignment,
concepts, principles, understanding of and an Class Test, Viva,
problems, and practices
• Individual/Group appreciation for the
Presentation Seminar, Quiz :
of operations production and AnyThree)
management. operations management
Emphasis would be on function in any • Mid- Term
managerial processes organization. Examination: 10%
for effective operations • Attendance:5%
in both goods-
producing and service- • End Term
rendering organization. Examination:70%

Detailed Syllabus:

Module Course Content Periods


Introduction to Production and Operations Management
1. Introduction, Operations and Productivity, Types and Characteristics of
Manufacturing systems, Services Systems, Recent trends in Production and
I Operations Management, Global Challenges of Production and Operations 10
Management
Design of Work Systems - Method study and work measurement, measuring
productivity, ways of improving productivity
Designing of Production and Operations Management
Designing of Goods and Services – Product Design, Issues in product design,
Service design, application of decision trees in product design
II 20
Facility Location analysis – steps, techniques, factors affecting location analysis
Facility Layout Analysis – types of layout, factors affecting layout, assembly line
balancing
Managing Production and Operations Management
Inventory Management: Basic Inventory models, EOQ Models, Concept of Safety
Stock, Material Requirement Planning (MRP), MRP II
Aggregate Planning: Different types of aggregate planning, level strategy, chase
III 20
strategy, aggregate planning techniques
Networking Techniques
Introduction to Networking, PERT, CPM, Network Crashing, Maintenance
Management, Scheduling Techniques
Quality Management
Nature and Evolution of Quality Management, Total Quality Management
IV 10
concepts, Six Sigma, QFD, Statistical Process Control, Control Charts, Types of
Control Charts, Acceptance Sampling, Quality Control Tools
Total 60

Text Books:
• Heizer, J. (2017), Operations Management, 12th Ed. Pearson Publication
• Mahadevan, B. (2019),Operations Management: Theory and Practice, 3rd Ed. Pearson Publication

Reference Book
• Kaniska. B, Production and Operations Management, Oxford University Press

32
Paper: Business Research Methodology Subject Code: BSA032C402

L-T-P-C – 4-1-0-5 Credit Units: 5

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process

• To make the • Lecture On completion of the • Continuous


students learn the • Assignment course, the students Evaluation: 15%-
various types of • Individual / Group will able to know the (Assignment, Class
research, process of Presentation basics of research Test, Viva, Seminar,
research and other • Quiz practices which build Quiz : Any Three)
aspects of research. • Numerical Problem the foundation in the • Mid- Term
• To enable the Solving field of research. Examination: 10%
student to collect • Practical classes on • Attendance: 5%
and analyse the data, SPSS • End Term
interpret the • Case Study Examination: 70%
findings and impart
skills in writing
research reports.
Detailed Syllabus:
Modules Course Content Periods

Introduction to Research
Meaning of Research, Types of Research, Process of Research, Research
I 12
Dilemma, Defining Research Problem, Formulating the Research hypotheses,
Developing Research problem, Research design
Sampling, Measurement & Scaling and Data Collection
Population and Sample, Parameter and Statistic, Advantages of Sampling over
Census, Limitations of Sampling, Errors in Sampling, Type of Sampling
Methods, Selection of Sampling Size, Characteristics of a good Sampling
Design.
II
Types of data –sources –methods of data collection, Secondary Data Collection, 14
Methods of Collecting Primary Data.
Questionnaire Design: Introduction, Types of Questions, Methods of Sending
the Questionnaire, Guidelines for Questionnaire Design, Characteristics of
Good Questionnaire, Attitude measurement and Scaling,
Data processing- Coding, Classification, Tabulation.
Data Analysis and Interpretation:
Descriptive Statistics, Univariate and Bivariate Analysis of Data, Testing of
Hypothesis Process steps, Type-I & Type-II Error
III Parametric Test- One Sample t test, Independent t test and Paired t test, Z test, 24
F test, Analysis of Variance
Non - Parametric test- Chi square.
(using SPSS/ MS Excel/ any other statistical package as well)
Introduction to Advanced Data Analysis & Research Report
Correlation and Regression analysis techniques, Introduction to Factor
IV analysis (Exploratory), Discriminant analysis, Cluster analysis 10
Report writing and presentation- Layout, Contents, Qualities of research
report, Ethical issues in Business Research
Total 60

Text Books:
• Kothari, C.R. (2004) Research Methodology: Methods and Techniques. 2nd Edition, New Age
International Publishers, New Delhi.
• Business Research Methods: Donald cooper & Schindler, Tata McGraw Hill

Reference Book:
• Marketing Research (2018): Naresh Malhotra, 7th Edition, Pearson Publication, New Delhi

33
Paper: Corporate Finance Subject Code: BSA032C403

L-T-P-C – 4-1-0-5 Credit Units: 5

Course Objectives Teaching Learning Learning Outcomes Course Evaluation


Process
⚫ To provide an intuitive ⚫ Interactive ⚫ On Completion of the ⚫ Continuous
framework for Lecture with case course, the students Evaluation: 15%-
understanding based discussions will be able to apply (Assignment, Class
fundamental finance on each topic. knowledge gained and Test, Viva, Seminar,
concepts. techniques learned of Quiz : Any Three)
⚫ Practice on
⚫ To teach students as to Corporate finance to
Practical Problems ⚫ Mid- Term
how to analyse and the planning,
to enhance Examination: 10%
solve finance operating and
computational
problems. monitoring of the ⚫ Attendance: 5%
skills.
⚫ To develop among the finance function in
⚫ End Term
students ability to use ⚫ Self-learning particular as well as
Examination: 70%
the results from their through open the whole organization
analysis to make sound online courses & in general i.e. students
financial decisions. other relevant will be able to apply
⚫ To impart knowledge, links. the concepts, theories
skills and ability to do and techniques
⚫ Assignment
financial statements relating to corporate
analysis and ⚫ Individual/Group finance in real life
applications of Presentation situations. Further,
Emerging tools of students will learn to
⚫ Group
measuring Financial analyze and make
Discussions.
performance for sound business decisions
business decision with a focus on value
making in today’s creation/ wealth
Complex and maximization.
Challenging Business
Environment.

Detailed Syllabus:
Modules Course Content Periods

An Introduction:
Strategic Financial Decision Making Framework, Strategy at different hierarchy
levels, Functions of Financial Management, Finance Manager’s Role, Goal of a Firm,
Agency costs and Corporate Governance.
Financial Statement& Cash Flow Analysis: Definition of Profit- Economic Vs.
Accounting, Changes in financial position, Uses of the statement of changes in
I 15
financial position, Cash Flow Statement.
Limitations of Financial Statements, Standardized Financial Statements,
Comparative Statements Analysis & Trend Analysis, Analyzing financial
statements through Ratio Analysis – Definition & Uses of Ratios, Cautions in using
Ratio Analysis, Types of Ratios, Interlinking the Ratios ( Dupont Analysis),
Time Value of Money: Basis of Time Value, Present and Future Value of Lump
Sum, Annuity, Annuity Due, Growing annuity and Perpetuity.
Investment Decision:
Capital Budgeting: Meaning, Nature &Importance, Capital Budgeting Process,
Investment Evaluation Criteria, Estimation of Relevant Cash flows and Terminal
Values, Capital Budgeting under Risk & Uncertainty.
II 15
Cost of capital: Meaning &Significance of cost of capital, Opportunity Cost of
Capital, Factors affecting Cost of Capital, Determining component Costs of capital&
Weighted Average Cost of Capital.
Capitalization: Theories of Capitalization- Cost Theory and Earnings Theory,
Over-capitalization and Under Capitalization- Causes, Effects and Remedies.

34
Financing and Dividend Decisions: Defining Capital Structure, Capital Structure
Planning and Policy, Determinants of Capital structure, Relevance of Capital
Structure- NI & Traditional Views, Irrelevance of Capital Structure- NOI Approach
and MM Theory, Optimum Capital Structure,
Meaning of Financial Leverage & its Measures, Financial Leverages and the
III 15
shareholder’s Return, Combining Financial and Operating Leverages, Financial
Leverage and the Shareholder’s Risk,EBIT –EPS Analysis, EBIT-EPS Break –Even
Point.
Dividend Policy: Meaning and Kinds of Dividend, Theories on Dividend Policies ,
Practical Considerations in Dividend policy, Relevance of dividend policy on
Firm’s Value, Factors influencing a Firm’s dividend policy.
Working Capital Management:
Concepts of Working Capital, Operating and Cash Conversion Cycle, Permanent
and Variable Working Capital , Determinants of Working Capital, Liquidity –
Profitability Tangle , Estimation of Working Capital Needs, Policies for Financing
Current Assets.
IV 15
Management of Debtors: Credit Policy – Nature & Goals, Optimum Credit Policy,
Credit Policy Variables, Monitoring Receivables.
Cash Management: Facets of Cash Management, Motives for Holding Cash,
Principles of Cash Management, Cash Management Models, Cash Budget and
Cash Forecasting, Optimum Cash Balance, Investment of Surplus Fund,
Management of Marketable Securities.
60
Total
Text Books:
• Chandra, P. .Financial Management, Theory & Practice. Latest Edition. New Delhi: Tata Mc Graw
Hill Publishing Co., Ltd
• Banerjee B. ,Fundamentals of Financial Management, Latest Edition, Edition, Delhi, PHI Learning
Pvt. Ltd.

Reference Book:
• Gupta, S. & Sharma, R.K. Financial Management, Latest Edition, New Delhi: Kalyani Publishers

35
Paper: Sales & Distribution Management Subject Code: BSA032G402

L-T-P-C – 3-0-0-3 Credit Units: 3

Course Teaching Learning Learning Outcomes Course Evaluation


Objectives Process
The objective of the • Lecture On completion of this • Continuous
Course is to provide an • Assignment course, the students will Evaluation: 15%-
understanding of Sales • Case Study be expected to (Assignment,
and Distribution understand all the Class Test, Viva,
Management, with
• Individual/Group concepts and theories
Presentation Seminar, Quiz :
particular emphasis on related to sales & Any Three)
Fundamentals of sales distribution
force management and management followed • Mid- Term
distribution in any organizations. Examination: 10%
management • Attendance:5%
• End Term
Examination:70%

Detailed Syllabus:

Module Course Content Periods


Introduction to Sales Management
2. Introduction to sales management, Selling Skills and Selling Strategies, The
I Selling process, Personal vs Institutional Selling, Functions of Sales Executive 8
and role of Sales Manager, Managing Sales Information, Sales Force Automation,
Emerging Trends in Selling
Sales Management Strategies and Process
Skills and Qualities required in a Sales Manager, Determining Sales Related
II Marketing Policies, Strategic Planning, Sales Objectives, Strategies and Tactics, 12
The Sales Organization, Planning, Sales Forecasting and Budgeting, Theories of
Selling
Sales Force Management
Management of Sales Territory, Sales Quota, Sales Force Management – Job
III 8
Analysis, Recruitment, Selection and Training, Motivating and Compensating
and Controlling the Sales force
Distribution Management
Distribution Channel Management, Channel Systems, Logistics and Marketing
IV Channels, Channel Information System, Managing of Channel Members, 12
Managing of Wholesalers and Retailers, Conflict Management, International
Sales and Channel Management
Total 40

Text Books:
• Havaldar, K. K. &Cavale, V. (2017). Sales & Distribution Management-Text & Cases. 3rd Edition.
New Delhi: TATA Mc-Graw Hill Publications Pvt Ltd
• Panda, T. &Sahadev, S. (2019), Sales & Distribution Management, New Delhi: Oxford University
Press.

Reference Book:
• Spiro, R., Stanton, W., and Rich, G., Management of a Sales Force, Tata McGraw - Hill Education

36
SYLLABUS (5th SEMESTER)

Paper: International Business Environment Subject Code: BSA032C501

L-T-P-C – 3-1-0-4 Credit Units: 4

Course Objectives Teaching Learning Learning Outcomes Course Evaluation


Process
⚫ To make the student aware of ⚫ Interactive ⚫ On completion of ⚫ Continuous
the International business Lectures through the course, the Evaluation: 15%
Environment and various trade Power point student will be able ⚫ (Assignment,
to understand the
theories. presentation Class Test, Viva,
various facets of
⚫ To make the student ⚫ Case Discussions International Seminar, Quiz :
understand the International and Analysis Business; roles of Any Three)
Institution framework for ⚫ Assignments/proj various Institutions ⚫ Mid-term
Trade. ects at for international examination: 10%
⚫ To impart the knowledge of Individual/Group business and take ⚫ Attendance: 5%
various elements of level management ⚫ End Term
decisions
International trade like Examination:
concerning
marketing, finance, International 70%
documentation, payment, risk business
management etc.

Detailed Syllabus:
Modules Course Content Periods
Introduction to International business
Concepts of Globalisation, Dimensions, Factors influencing globalisation
Concept of International Business, Reasons for International expansion, Rise of
Multi-national Corporations
Modes of entry in international markets, E-Business vis-à-vis Traditional
I 14
Business
Global Trade and Investment Theories :
Mercantilism, Absolute and Comparative advantage theory, Factor endowment
theory, Country Similarity theory, International PLC theory, New Trade
Theory, Theory of Competitive Advantage
Overview of world’s trade and India’s trade, Balance of Payments.
Institution framework and Trade Agreements
International economic institutions- WTO, IMF, UNCTAD, ADB etc. Institutional
Framework for International Trade in India, Overview of WTO Agreements,
II 10
Ministerial Conferences and Emerging issues, WTO and Developing countries
International Economic Integrations: Different Levels of Integration, Major
Regional Trade Agreements, India’s participation and role.
India’s Trade Policy
International Business Environment
Cultural , Political and Legal Environment
Concept of Culture, Comparison of Cross Cultural Behaviour, Cultural
III Orientation in International Business, International Political systems and 10
Environment, International Legal systems and Environment. Conflicts and
Negotiations in International Business
International Marketing Mix Decisions, Product decisions, Pricing decisions ,
International distribution channels, communication and Promotion Decisions
International Finance and Documentation:
International Monetary System. Foreign Exchange market, Exchange risk
IV 14
management, Modes of payment and international trade finance
Export import procedure, Terms of Delivery. Documentation- Commercial
documents, Regulatory document.
48
Total

37
Text Books:
• Joshi, R.M. (2009). International Business. Latest Edition. New Delhi: Oxford University Press.
• Aswathappa, K. (2015). International Business. Latest Edition. Delhi: Tata McGraw Hill

Reference Book:
• Subbarao, P. (2008). International Business Environment. Latest Edition. Mumbai: Himalaya
Publishing House

38
Paper: Tax Planning and Management Subject Code: BSA032C502

L-T-P-C – 3-1-0-4 Credit Units: 4

Course Objectives Teaching Learning Learning Outcomes Course Evaluation


Process
⚫ To impart ⚫ Interactive ⚫ On successful ⚫ Continuous
knowledge about Lecture series completion of this Evaluation: 15%-
different types of with case based course, the students (Assignment, Class
taxable & discussions on will be able to know Test, Viva, Seminar,
exempt incomes under each topic. about the basic Quiz : Any Three)
current income tax concepts of income tax
⚫ Assignment ⚫ Mid- Term
laws and laws prevalent in India
Examination: 10%
computational ⚫ Group Discussions. as well as interpret the
mechanism for provisions of this tax ⚫ Attendance: 5%
⚫ Individual/Grou
total income liable to law leading to their
p Presentation ⚫ End Term
tax. ability to properly
Examination: 70%
⚫ Practice on analyze tax issues in a
⚫ To impart knowledge
practical problems given case and solve
about payment of taxes
with such tax issues or real
& return filing
computational life problems.
procedures.
skills. Further, students will
⚫ To impart knowledge, generate sufficient
⚫ Self-learning
skills and ability to do skills among them to
materials &
tax planning and tax tax plantheir affairs
providing
management of and do better tax
relevant links for
different categories management.
further study.
ofpersons.

Detailed Syllabus:

Modules Course Content Periods


Introduction:
Overview of Income –tax law in India, , Broad scheme of income tax law, Essential
I 10
features of income tax , Basic concepts, Charge of Income –tax, Rates of tax,
Residential status & Tax Pliability, Exempted Incomes.

Heads of income & Deductions under Chapter VIA:


1. Income from Salary: Chargeability, Salary, Pension, Perquisites,
Allowances, Gratuity, Deduction from Salary.
2. Income from House Property: Chargeability, Annual Value & its
Determination, Deductions from Annual Value, Computation of “Income from
House Property” for different categories of property, Inadmissible deductions.
3. Profits& Gains from Business &Profession: Chargeability, Relevance of
Method of Accounting, Speculative and Non-Speculative Business, Admissible
II Deductions, Inadmissible Deductions, Expenses or payments not deductible in 16
certain circumstances, Certain incomes taxable on presumptive basis.

Heads of income & Deductions under Chapter VIA:


III Capital Gains: Chargeability, Capital Asset and its types, Scope and year of 10
chargeability, Transfer, Transactions not regarded as Transfer, Mode of
computation of capital gains, Exemptions from capital gains.
Income from Other Sources: Incomes Chargeable under this head, Taxability of
Dividend Income, Taxability of Gifts, Permissible Deductions Under Section 57.

Certain Deductions from Gross Total Income: Basic rules for deductions,
Deduction on account of certain payments & Investments covered us 80C to 80
GGC,
Deductions in respect of certain incomes which are already included in Gross
Total Income covered u/s 80IA to 80U

39
Set Off & Carry Forward of Losses-
IV Inter source adjustment, Inter head adjustment, Carry forward and set-off of 12
losses under the head -PGBP, &Capital gains, Carry forward and set –off of
depreciation loss.
Computation of Total Income and Tax Liability of Companies and Partnership
Firms:
Salient features of firm for income tax purpose, Computation of Firm’s Total Income
& Tax Liability.
Kinds of Companies , Computation of Total Income & Tax Liability of a Company
Filing of Tax Returns: Who is required to file a return, Due Dates for filing of ITR,
Types of Return, and Self-Assessment.
Payment of Taxes: Tax Deduction at Source, Advance Tax and Self-Assessment
Tax.
Total 48
Text Books:
• Shinghania, V. K. &Singhania, M. Students’ Guide to Income Tax, Latest Edition.
New Delhi: Taxmann Publications (P)Ltd.
• Ahuja, G. & Gupta, R. Systematic Approach to Income Tax.Latest Edition, New Delhi: Bharat
LawHouse.
Reference Book:
• Balachandran, V. &Thothadri, S. Taxation Law and Practic. Latest Edition, New
Delhi: PHI Learning Private Limited.

40
Paper: Corporate & Allied Law Subject Code: BSA032C503

L-T-P-C – 3-1-0-4 Credit Units: 4

Course Objectives Teaching Learning Learning Outcomes Course Evaluation


Process
⚫ To explain about the ⚫ Interactive Lecture ⚫ On completion of the ⚫ Continuous
legal framework of with relevant case course, the students Evaluation: 15%-
Corporate studies thereof. will be able to know (Assignment, Class
Environment. about legal Test, Viva, Seminar,
⚫ Assignment
obligations of a Quiz : Any Three)
⚫ To explain about
⚫ Individual/Grou corporate entity so as
important SEBI rules & ⚫ Mid- Term
p presentation to work effectively &
regulations applicable Examination: 10%
maintain corporate
to companies. ⚫ Group Discussions.
reputation .Further, ⚫ Attendance: 5%
⚫ To explain about ill ⚫ Self Students will be able
⚫ End Term
effects of learning materials & to understand ways
Examination: 70%
non- compliances of important links for to resolve
relevant laws. further study corporate conflicts
besides books. and better company
⚫ To explain about
management setup.
importance of
corporate governance
in business success.

Detailed Syllabus:

Modules Course Content Periods


Introduction to company law: Scope of Company’s Act, 2013, Machineries set up
for company law administration, Meaning, Nature & features of a company, Kinds
of Companies, Lifting the corporate veil.
Formation of a company: Promotion of a company, Promoters & their Position,
I Incorporation of a company, Memorandum of Association, Articles of Association 12
Conversion of companies already registered, Doctrine of Ultra-Vires, Doctrine of
constructive notice, Doctrine of Indoor Management.

Prospectus and Allotment of Securities :


Public offer Vs. Private Placement, Prospectus & its contents, Statement in lieu of
Prospectus,, Shelf Prospectus, Red herring prospectus, Golden rule of framing of
Prospectus, Misstatement in Prospectus & Remedies for misstatement, Allotment
of shares, Irregular Allotment & its effects.
Share Capital :
Kinds of share capital, Voting rights, Transfer and Transmission of Securities, 14
II
Issue of Sweat equity shares, Issue of Right & Bonus shares, Power of company to
purchase its own securities, Issue of shares at a premium.
Membership of a company: Member & Shareholder, Eligibility for membership,
Modes of acquiring membership, Termination of membership, Rights &
Liabilities of members.

41
Company Administration & Meetings :
Board of Directors : Board Constitution & Powers, Board Composition, Board
Committee
Directors & Types of Directors, Appointment & Reappointment of Directors, ,
III Disqualifications of Directors, Vacation of office, Resignation, Retirement &
Removal of Directors , Removal& Resignation of Directors, Rights & Duties of
Directors
Key Managerial Personnel ( KMP) : Meaning , Appointment of KMP, 12
Managing & Whole Time Director, Manager, Chief Executive Officer & Chief
Financial Officer, Remuneration of Managerial Personnel.

Board Meetings :
General Meetings: Requisites of a valid Meeting, Resolutions, Minutes, Types
of General Meetings, Voting & its types.

Accounts of Companies : Books of Accounts, Financial Statements, Annual


IV Return, Annual Report, Register & Records
Distribution of Profit: Ascertainment of distributable Profits, Declaration & 10
Payment of Dividends
CSR : Applicability of CSR, Types of CSR Activities, Reporting Requirements,
CSR & SDGs
Total 48

Text Books:
• K.C Garg, R.C Chawala& Vijay Gupta, Company Law, Kalyani Publishers, Ludhiana
• A.K Majumdar, Dr. G.K Kapoor, CA.SanjayDhameja, Company Law & Practice,
Taxmann, New Delhi
Reference Book:
• Datey, V.S. (2018) Students Guide to Corporate Laws. Latest Edition, New Delhi:
TaxmanPublications

42
.

Paper: Business Policy and Strategy Subject Code: BSA032C504

L-T-P-C - 3-1-0-4 Credit Units: 4

Teaching Learning
Course Objectives Learning Outcomes Course Evaluation
Process
⚫ To make the ⚫ Lecture ⚫ On completion of this ⚫ Continuous
students understand course, the students Evaluation:15%-
⚫ Assignment
the concepts of will be expected to (Assignment, Class
Strategy. ⚫ Presentations know the different Test, Viva, Seminar,
strategies that the Quiz
⚫ To make the ⚫ Tutorials
organization can : Any Three)
students learn the
implement to
various strategy that ⚫ Mid-
compete with its
an organization can TermExamination:10
competitors and
use to deal with the %
execute its business
both external as well
plan in proper way. ⚫ Attendance:5%
as internal business
environment. ⚫ EndTermExaminatio
n:70%

Detailed Syllabus

Module Course Content Period


Introduction to Business Policy and Strategy
Introduction, Fundamentals of Strategy, Conceptual Evolution of Strategy, Scope
and Importance of Strategies, Purpose of Business, Difference between Goals and
I 10
Objectives of Business, Strategic Intent through Vision and Mission Statements, Core
Competencies of Business, Strategic Position and Strategic Choices of an
organization, Strategy into action, Challenges of Strategic Management
Strategy Analysis, Formulation and Implementation
Strategic Analysis – definition, Need for Strategic Analysis & Environmental
Scanning, Understanding environment of business for strategic analysis, Role of
Strategic Analysis in Policy making
14
II Strategy Formulation and Implementation– Introduction, Types of Strategies, Steps
in Strategy Formulation, Core Competencies and their Importance in Strategy
Formulation, Stability, Expansion or Growth, Mergers and Acquisitions, Activating
Strategy, Issues in Strategy Implementation, Integrating the Functional Plan and
Policies, Strategic Business Units (SBUs)
Strategic Evaluation and Control
Introduction, Strategy Evaluation, Strategic Control, Difference Between Strategic
III Control and Operational Control, Concept of Synergy and its Meaning, Key 10
Stakeholder’s Expectations, Strategic Control, Operational Control, techniques of
Evaluation & Control
Business Policy ad Decision Making
Overview of Business Policies, Importance of Business Policies, Definitions of Policy,
Procedures, Process and Programmes, Types of Policies, Business Policy
IV Statements, Corporate Culture, Role of Policies in Strategic Management, Factors 14
Considered Before Framing Business Policies, Steps Involved in Framing Business
Policies, Policy Cycle and its Stages, Implementation of Policy Change, Role of
Policies in Strategic Management Business Policy and Decision Making
Total 48
Text Books:
• Kazmi A &Kazmi A, Strategic Management, 5th Edition, McGraw Hill Publication
• Thomas L. Wheelan& J. David Hunger,“Strategic Management & Business Policy”, 9th Edition,
Pearson Education, New Delhi
Reference Books
• Thompson, Strickland, Gamble & Jain: Crafting and Executing Strategy-Concepts and Cases,
McGraw Hill Education Pvt. Limited 2013

43
Paper: Entrepreneurship & Small Business Development Subject Code: BSA032C505

L-T-P-C – 3-1-0-4 Credit Units: 4


Course Objectives Teaching Learning Learning Outcomes Course Evaluation
Process
⚫ To enable the learner ⚫ Lecture ⚫ On completion of this ⚫ 1. Continuous
to understand the course students will Evaluation: 15%-
⚫ Assignment
various aspects of have theoretical (Assignment, Class
entrepreneurship such ⚫ Case Studies knowledge and Test, Viva, Seminar,
as the role of practical knowledge by Quiz : Any Three)
⚫ Individual/Group
entrepreneurship in a series of lectures,
Presentation ⚫ Mid- Term
national development; class discussions, real
Examination: 10%
identify steps in life cases and
planning and presentations. The ⚫ Attendance: 5%
organizing an Student shall be able to
⚫ End Term
entrepreneurial explain the process use
Examination: 70%
venture; understand to launch an
the tasks and activities entrepreneurial
of an entrepreneur at venture.
different stages of the
life cycle of a venture;
and evaluate and solve
problems involving
entrepreneurship
Detailed Syllabus:
Modules Course Content Periods
Entrepreneurs and Entrepreneurship:
Definition, Characteristics, Functions, Types, Evolution, Barriers to
I entrepreneurship; Problem of Unemployment and importance of wealth creation; 14
Enterprise Vs. Entrepreneurship.
Stories of Entrepreneurs from Small Towns in India
Small Business:
Meaning, importance and role of small business in developing a nation’s economy,
different forms of organization for small business. Family business: The nature,
II importance, and uniqueness of family business, challenges before family business, 10
Business Idea Generation, Establishing small-scale enterprise; Opportunity
Scanning; Market Assessment for small-scale enterprise. Source of Fund for Small
Business & Home Business
Start-ups:
III Definition, Role, Function. Difference between a Start-up and small-business, 14
Business Strategy and Formulation of Business Plan, Marketing strategy
Institutional Arrangement:
Institutional support to new venture, role of financial institutions, Government
IV Incentives; Entrepreneurial Development Programme (EDP): Introduction, role, 10
relevance and achievement, role of government in organizing EDPs. Social
Responsibility.
Total 48
Text Books:
• Hisrich, R.D., Manimala, M.J., Peters, M.P., Shepherd, D.A.: Entrepreneurship, Tata McGraw Hill
• Poornima M. (2019). Entrepreneurship Development and Small Business. 3rd Edition New Delhi:
Pearson Publication.

Reference Book:
• Timmons, J.A. and Spinelli, S.: New Venture Creation – Entrepreneurship for the 21st century.
McGraw Hill

44
Paper: Managing E-commerce Subject Code: BSA032C506

L-T-P-C – 3-1-0-4 Credit Units: 4

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process

• Continuous
• To impart basic idea • Lecture On completion of this Evaluation: 15%-
of digital business • Assignment Course, the students (Assignment, Class
• To impart • Individual / Group will understand the Test, Viva, Seminar,
fundamental Presentation core areas of e- Quiz : Any Three)
concepts of e- • Quiz business, its challenges • Mid- Term
commerce • Group Discussions and can formulate Examination: 10%
• To provide the basic • Case Study online promotional • Attendance: 5%
knowledge about the strategy • End Term
online marketing Examination: 70%

Detailed Syllabus:

Modules Course Content Periods


E-Business Framework
Definition of E-Business, Origin of E-Business, History of the Internet,
Emergence of Worldwide web, E-Business Opportunities, Working of E-
Business, E-Business Vs Traditional Business Mechanism, Advantages &
I. Disadvantages of E-Business, Business models of E commerce, Main Goals of 14
E-Business, Enabling Technologies-Client server applications, E strategy-
Information and strategy, E security, E payment systems, M-Commerce,
Legal and Ethical Issues in Digital Economy
E- Marketing
Traditional marketing vs. Online marketing, Internet marketing trends,
II. Digital marketing research, Online consumer behaviour and its aspects,
12
Marketing strategies - E - Customer Relationship Management, E-supply
chain management, The value chain, Segmentation, Targeting, Differentiation
and Positioning strategies, E branding
Digital Marketing Channel
Types, advantages, limitations of Digital Marketing Channel - Website
development, email marketing, display advertising, Search engine Marketing,
III. 12
SEO, PPC advertising, Affiliate marketing, Influencer Marketing, Content
Marketing, Social Media Marketing - Facebook, LinkedIn Marketing, Google
Ad words overview - Practical Classes
Information Systems for E-Commerce
Mobile E-Commerce, Wireless applications, Cellular network, Customer
effective Web Design-requirement of intelligent website, Setting website
IV. goals and objectives, Strategies of website development, Legal and Ethical 10
Issues-Ethical Issues in Digital Economy, Computers as Targets for Crime,
Computers as storage device, Cyber stalking, The special nature of computer
ethics
Total 48

Text Books:
• Joseph, P.T. (2019). E commerce- An Indian Perspective. 6th Edition, New Delhi: PHI Learning Pvt.
Ltd.
• Gupta, S. (2018). Digital Marketing. 1st Edition. Chennai: McGraw Hill Education (India) Pvt. Ltd

Reference Book:
• Kotler, P. Kartajaya, H and Setiawan, I., Marketing 4.0: Moving from Traditional to 12 Digital,
Wiley

45
SYLLABUS (6th SEMESTER)

Paper: Investment Analysis and Portfolio Management Subject Code: BSA032C601

L-T-P-C – 3-1-0-4 Credit Units: 4

Course Objectives Teaching Learning Learning Outcomes Course Evaluation


Process
⚫ To make the student aware of ⚫ Interactive Lectures ⚫ The student will ⚫ Continuous
the various investment through Power be able to Evaluation: 15%
avenues point presentation understand and ⚫ (Assignment,
value different
⚫ To enable the student to ⚫ Case Discussions Class Test, Viva,
securities. They
understand and evaluate the and Analysis will also be able to Seminar, Quiz :
financial instrument on the ⚫ Learning through construct and Any Three)
basis of risk, return and other Massive open manage his/her ⚫ Mid-term
parameters online courses own portfolio as examination: 10%
⚫ To impart the students with ⚫ Assignments/proje well as that of ⚫ Attendance: 5%
the tools for portfolio creation cts at clients. ⚫ End Term
and management Individual/Group Examination: 70%
⚫ To make the students aware level
about ways of evaluating the
performance of a portfolio

Detailed Syllabus:

Modules Course Content Periods


Introduction to the Investment Environment,
Concepts and Features, Investment Avenues, Investments Vs. Speculation,
Investment Process, Investment Environment, Financial Markets and Investments.
Risk Analysis : Meaning and Elements of Risk, Diversion of Risk, Risk & Return,
I Measurement of Systematic Risk 8
Trading System in Stock Exchanges: Structure & Working of BSE & NSE, Trading
System, Types of Orders, Settlement, Speculation, Types of Speculators, Margin
Trading, Stock Market Quotations and Indices.
Efficient Markets Theory:
Random Walk Theory, The Efficient Market Hypothesis, Forms of Market
Efficiency- Empirical Test of Weak Form Efficiency, Empirical Tests of Semi- strong
Form Efficiency, Test of Strong Form Efficiency, EMH vs. Fundamental and
Technical Analysis,
Fundamental Analysis: Meaning of Fundamental Analysis, Economy-Industry-
Company Analysis Framework.
II 14
Economic Analysis, Economic Forecasting, Forecasting Techniques, Industry and
Company Analysis
Technical Analysis: Meaning of Technical Analysis, Basic Principles of Technical
Analysis, Trends and Trends Reversals, Chart Patterns, Dow Theory, ROC, Moving
Averages, Other Indicators.
Technical Analysis vs Fundamental Analysis.

Equity and Bond Valuation Techniques


Equity Valuation : Dividend Discount Models: Single Period & Multi Period
Models, Zero Growth, Constant Growth, Two Stage, Three Stage, H-Model, Free
Cash Flow Model, Earnings Multiplier Approach , Active & Passive Portfolio
Management.
III Bond Valuation : Bond Characteristics, Bond Prices & Yields, Risk in Bonds, Yield 12
to Maturity, Realized YTM, Theories of Interest Rate: Pure expectation theory,
liquidity preference theory, preferred habitat theory, Interest Rate Risk
Bond Duration, Modified Duration, Immunization Strategy, Active& Passive Bond
Portfolio Management.

46
Portfolio Management :
Concepts of Risk and Return: Mean , Variance, Covariance, Correlation etc
Portfolio Analysis- Expected Return of a Portfolio, Risk of a Portfolio, Risk –Return
Calculations,
Portfolio Selection- Feasible Set of Portfolios, Selection of Optimal Portfolio,
Markowitz portfolio theory & its limitations, Single Index Model, Multi –Index
IV 14
Model, Capital Asset Pricing model ( CAPM) - Assumptions of CAPM, The Capital
Market Line , The Security Market Line, Pricing of Securities with CAPM, Arbitrage
pricing theory,
Portfolio Evaluation: Performance Evaluation, Mutual Funds, Sharpe’s
Performance Index, Treynor’s Performance Index, Jensen’s Performance Index, ,
M2 Measure, Fama Decomposition Model.
Total 48

Text Books:
• Chandra: P. (2012). Investment Analysis & Portfolio Management.Latest Edition, New Delhi: Tata
McGraw Hill.
• Ranganatham M, Madhumathi R. (2006), Investment Analysis & Portfolio Management. Latest
Edition. New Delhi: Pearson publications.
Reference Book:
• K Sasidharan , Alex K. Mathews , Security Analysis & Portfolio Management. Latest Edition. Tata
Mc Graw Hill Education Private Limited, New Delhi

47
Paper: Customer Relationship Management Subject Code: BSA032C602

L-T-P-C – 3-1-0-4 Credit Units: 4

Course Objectives Teaching Learning Learning Outcomes Course Evaluation


Process
⚫ To enable the students ⚫ Lecture ⚫ On completion of this ⚫ 1. Continuous
to gain an integrated course, the students Evaluation: 15%-
⚫ Assignment
approach on Customer will be able to gain an (Assignment, Class
Relationship ⚫ Individual and insight to the basics of Test, Viva, Seminar,
Management. Group best practices and Quiz : Any Three)
Presentation theories in regard to
⚫ To provide the ⚫ Mid- Term
Customer Relationship
students with firm ⚫ Quiz Examination: 10%
followed in
foundation for
⚫ Group Discussion organizations. ⚫ Attendance: 5%
understanding all main
components of ⚫ End Term
Customer Relations. Examination: 70%

Detailed Syllabus:

Modules Course Content Periods


Introduction and Concept:
Acquiring customers, Customer loyalty and optimizing customer relationships,
I success factors, three levels of Service/ Sales Profiling - Service Level Agreements 12
(SLAs), creating and managing effective SLAs.
CRM in Marketing:
One-to-one Relationship Marketing - Cross Selling & Up Selling - Customer
II Retention, Behaviour Prediction - Event-based marketing. - CRM and Customer 12
Service - The Call Centre, Call Scripting - Customer Satisfaction Measurement.
Sales force Automation:
Sales Force Automation - Sales Process - Activity - Contact - CRM links in e-
III Business - E-Commerce and Customer Relationships on the Internet - Enterprise 12
Resource Planning (ERP), Supplier Relationship Management (SRM), Partner
relationship Management (PRM).
CRM Implementation:
CRM Implementation - Defining success factors - preparing a business plan -
IV requirements - justification - processes - Choosing CRM tools - Managing 12
customer relationships - conflict - complacency - resetting the CRM strategy -
Selling CRM.
Total 48

Text Books:
• Rai, A.K Customer Relationship Management- Concepts & Case , PHI Publications, New Delhi
• Kumar, V. & Warner , J. ( 2008) , Custmer Relationship Management , Willey India, New Delhi

Reference Books :
• Sugandhi, R.K , Customer Relationship Management , New Age Publishers

48
Paper: Indirect Taxes Subject Code: BSA032C603

L-T-P-C – 3-1-0-4 Credit Units: 4

Course Objectives Teaching Learning Learning Outcome Course Evaluation


Process
⚫ To impart knowledge ⚫ Interactive Lecture ⚫ On completion of the ⚫ Continuous
about different types of with case studies course, students will Evaluation: 15%-
taxable & non-taxable on each topic. acquire (Assignment, Class
supplies under GST Laws sufficient knowledge Test, Viva, Seminar,
⚫ Assignment
as well as about the about the new Quiz : Any Three)
computational mechanism ⚫ Individual/Grou indirect tax system
⚫ Mid- Term
for taxable value of supply p Presentation –GST and can well
Examination: 10%
of goods and/ or services.. assess the impact of
⚫ 4.GroupDiscussions
GST in the value ⚫ Attendance: 5%
⚫ .To impart knowledge
⚫ Practice on chain. Further,
about set-off mechanism ⚫ End Term
practical problems students will be able
of Input Tax Credit Examination: 70%
with computational to analyze tax issues
&consequent payment of
skills. in a given case and
taxes thereof after
solve such tax issues
understanding the rate ⚫ Self-learning
or real life problems.
schedules properly. materials &
providing
⚫ To impart knowledge
relevant links for
about taxable person and
further study.
filing of GST returns.
⚫ To integrate theoretical
knowledge and practical
knowledge on GST
⚫ To acquire the ability to
apply their
understanding of GST to
make tax computations
and address application
oriented issues as well as
tax planning and
management concerning
GST.
Detailed Syllabus:
Module Course Content Periods
Introduction:
Fundamentals of GST, Reasons for GST introduction, Benefits of GST,
Challenges of GST, Structure of GST in India, Taxes and Duties outside the
purview of the GST , Treatment of Specific Goods which are outside purview of
I GST, Tax Rates in GST, 10
Functions of GSTN, Functions of GST Council.
Definitions under CGST Laws
Levy and collection of Tax:
Taxable Event & Supply under GST , Scope of Supply , Composite & Mixed
II Supply Place of Supply, Time of Supply , Composition Levy under GST, 12
Exemptions from GST
Valuation under GST & Input Tax Credit:
Forward Charge on Outward Supplies and Reverse Charge Mechanism on Inward
Supplies
III
Eligibility for taking ITC, Blocked Credit, Distribution of credit by ISD, Matching,
14
Reversal and Reclaim of ITC , Matching, Reversal and Reclaim of Reduction in
output tax liability

49
Registration & Return:
Persons not liable for registration, Compulsory Registration , Procedure for
Registration, Deemed Registration, Casual Taxable Person, Cancellation of
Registration.
Tax Invoice, Debit & Credit Notes, Computation of tax liability and Payment of
IV 12
Taxes, TDS &TCS under GST,
Furnishing of Returns under GST, First Returns and Revision of Returns
E-Way Bills, Accounts & Records , Assessment under GST

Total 48

Text Books:

• Dhingra, Joy. , Latest Edition, Goods & Services Tax, Ludhiana, KalyaniPublisher.
• Bansal, K. M., Latest Edition GST& Customs Law. New Delhi: Taxmann Publications (P) Ltd.
Reference Book:
• CA. Manoharan, T. N. &Har, G. R. (2017). Student’s Handbook on Taxation. New Delhi:
Snowwhite.

50
Paper: Financial Markets and Institutions Subject Code: BSA032C604

L-T-P-C – 3-1-0-4 Credit Units: 4

Course Objectives Teaching Learning Learning Outcomes Course Evaluation


Process
⚫ To provide a robust ⚫ Interactive ⚫ On Completion of the ⚫ Continuous
framework for Lecture with on course, the students Evaluation: 15%-
Introducing the each topic. will be able to (Assignment, Class
different aspects and understand the Test, Viva, Seminar,
⚫ Insights on the
Components of the intricate details of the Quiz : Any Three)
path of Evolution
Indian Financial Indian Financial
of Financial ⚫ Mid- Term
System to the student. System and its
Markets, Examination: 10%
⚫ To impart the components.
Institutions and
knowledge of Financial ⚫ To understand the ⚫ Attendance: 5%
Services.
Markets, Financial process of money
⚫ End Term
Institutions and ⚫ Self-learning movement between
Examination: 70%
Financial Services to through open various players in the
the student, online courses & Financial System
other relevant ⚫ To understand the
links. need and functions of
the Regulators of the
⚫ Assignment
Financial System ; RBI
⚫ Individual/Group and SEBI
Presentation
⚫ Group
Discussions.

Detailed Syllabus:

Modules Course Content Periods

Introduction:
Financial System and Economic System, Meaning and Constituents of the
Financial System, Structure and Interrelationships in a Financial System, Role
of the Financial System, The Evolution of the Financial System, Functions of the
Financial System, Financial System and Economic Development.
I 10
Macroeconomic Dimensions of Financial System: Sectors of an Economy,
Macro Economic Dimensions, Sectors of Indian Economy and the Financial
System, Financial Development and its Indicators.
Indian Financial System: Past and Present – Pre & Post Independence
Period, Current Scenario of the Indian Financial System, Major Issues in the
Indian Financial System, Financial Sector Reforms in India.
Financial Institutions:
Money Market: Money Market as an important part of the Financial System,
Role of Money Market, Structure of Money Market, Functions of Money Market,
Characteristics of Money Market, , Money Market Reforms.
Reserve Bank of India: Its Role in Bank Management and Regulation, The
Functions of RBI, Techniques of Monetary Control, Monetary Policy of RBI,
Monetary Policy Developments.
Capital Market:
II 16
Dimensions of Capital Markets, Constituents of Capital Market, Structure of
Capital Market, Role of Capital Market, Phases of Capital Market Developments
in India & Reform Measures, Capital Market Regulator & its Functions.
Segment of Securities Markets:
The New Issues Market – The Concept, Distinctive Features & Functions of
the New Issues Market, Types of Issues, Principal Steps of a Public Issue,
Players in the New Issue Market.
Secondary Market: Functions and Development of Secondary Markets in
India, Listing of securities, Trading and Settlement of Securities, Internet
51
Trading, Stock Exchanges in India and Stock Indexes & its Construction and
Use.
Raising funds in International Markets: American Depository Receipts
(ADRs) and Global Depository Receipts (GDRs), FCCB and Euro Issues.

Commercial Banks :
Theoretical Aspects of Banking, Functions of Commercial Banks, An Appraisal
III of Banking since Nationalisation and Recent Reforms and Developments in the 12
Indian Banking Sector, Liabilities and Assets of Commercial Banks,
Classification of Capital of Banks, Norms for Capital Adequacy, CRR & SLR,
Classification of Bank Assets under Prudential Norms
Financial Services:
Mutual Funds: Origin of MFs in India, Structure of MFs in India, Types of MF,
Advantages of Investing in MFs, Major ills of MFs in India, Dynamics in the MFs,
Role of MF in the Stock Market, Regulation & Supervision of MFs, Mutual Funds
IV 10
Performance Evaluation Measures, Assets under Management of MFs.
Non-Banking Financial Companies: Growth of NBFCs, Classification of
NBFCs, Types of NBFC’s, Services offered, Regulatory Framework for NBFCs,
NBFCs vis-à-vis Scheduled Commercial Banks, NBFCs and Monetary Policy.

48
Total

Text Books:
• Pathak, Bharati ,The Indian Financial System: Markets, Institutions and Services. Latest Edition.
New Delhi: Pearson Education
• Bhole, L.M. and Mahakud, Jitendra. (2017), Financial Institutions and Markets: Structure, Growth
and Innovations, Latest Edition, Chennai, McGraw Hill Education(India) Pvt. Ltd.
Reference Book:
• SiddaiahThummuluri, Financial Services, Latest Edition. New Delhi: Pearson Education

52
Paper: Business Ethics and Sustainable Development Subject Code: BSA032C605

L-T-P-C – 3-1-0-4 Credit Units: 4

Course Objectives Teaching Learning Learning Outcomes Course Evaluation


Process
⚫ To impart the ethical ⚫ Lecture ⚫ On completion of the ⚫ Continuous
aspect to the students course, the students Evaluation:15%-
⚫ Assignment
in conducting business. are expected to know (Assignment, Class
The ethics in business ⚫ Individual/Gro about the value system Test, Viva, Seminar,
is up and ethical theories Quiz : Any Three)
oneofthekeyelementsi Presentation which will give a clear
⚫ Mid-
ncreatingasustainableb understanding of
TermExamination:10
usinessandthecoursein global sustainable and
%
tends to familiarize the CSR issues.
students with the ⚫ Attendance:5%
same.
⚫ EndTermExaminatio
n:70%
Detailed Syllabus:
Modules Course Content Periods

Introduction to Ethics:
Introduction- Meaning, Classification; Business Ethics- Objectives,
I 8
Sources, Importance of Business Ethics; Theories of Business ethics;
Ethics in Management– Impact on Business Policy and Business Strategy,
Profit Maximization Vs. Social responsibility, Eastern and Western
Ethical Thought and Business Practices.
Ethical Standards in Business Disciplines:
II Ethical Dilemmas, Chiasm of manager’s decision making, Types of Ethical
12
Issues – Internal: Hiring, Employees – Promotion, Job Description,
Exploitation of employees; External: Consumers, Marketing, Ethics in
Advertising, Industrial Espionage; Overlap between moral standards,
company and legal requirements.
Concept of Sustainable Development:
Introduction to Environmental studies, Multidisciplinary nature, Scope
III and importance; the need for environmental education Concept of 12
sustainability and sustainable development. Realm of Ecology,
Environmental Management System (EMS), Biodiversity, Environmental
Ethics.
Corporate Governance and Social Responsibility of Business
Environmental Policies and Legislations:
Environmental Regulations Different Acts, Environmental Movements-
Chipko movement; Narmada Bachao movement; Tehri Dam conflict .
IV Environmental Impact Assessment (EIA), EIA – Methods and Tools, 16
Appraisal and Clearance for Industry, Evaluation System. Challenges of
Unsolved Problems- Food, Shelter and Clothing rights, Human Rights,
Animal Rights.
Total 48

Text Books:
• Albuquerque, D. (2013). Business Ethics–Principles and Practices.7thEdition, Oxford University
Press
• G.N. Pandey: Environmental Management, Vikas Publishing House Pvt. Ltd

Reference Book:
• Fernando, A.C., Business Ethics ,Pearson Education

53
Paper: Labour Welfare and Industrial Relations Subject Code: BSA032C606

L-T-P-C – 3-1-0-4 Credit Units: 4

Course Objectives Teaching Learning Learning Outcomes Course Evaluation


Process
⚫ To familiarize ⚫ Lecture ⚫ On completion of the ⚫ Continuous
the students with the course, the students Evaluation:15%-
⚫ Assignment
Labour and Trade will develop (Assignment, Class
Union system and laws ⚫ Individual and an Test, Viva, Seminar,
in India Group understandingoftheleg Quiz : Any Three)
Presentation alandregulatoryframe
⚫ To introduced ⚫ Mid-
workofindustrialrelati
students with the ⚫ Case Study TermExamination:10
ons.
Labour and Trade %
⚫ Role Plays
Union system and laws
⚫ Attendance:5%
in India. ⚫ Quiz
⚫ EndTermExaminatio
⚫ Analysis of
n:70%
relevant Videos
Detailed Syllabus:

Modules Course Content Periods


Introduction to Industrial Relations: Industrial Relations-background, Concepts,
functions, Actors in Industrial Relations,
I Trade Unions - Introduction, types of trade unions, problems of Trade Unionism in 10
India. Non-unionized organizations.
Growth of Trade Unions, Recognition of Union, Employers’ Federation.

Functioning of Industrial Relations.


Industrial conflict: Nature of Conflict and its Manifestations, Non-Statutory
measures, statutory measures and Non-Statutory Measures.
II 12
Collective Bargaining - Introduction, Process.
Empowerment of workers- Industrial democracy, Workers’ Participation in
Management.
Legislations related to Functioning of Industrial Relations
Introduction to Disputes, ID Act 1947 – applicability, main provisions of the Act.
III Introduction to Trade unions act 1926 - applicability, main provisions of the act. 14
Introduction to new Labour codes in India-An overview

Labour welfare in India


Concept of Labour welfare, Rational behind Workers’ Educational Scheme, Workers’
IV Education scheme in India, CBWE. 12
Introduction to Factories Act 1948-main provisions of the act.
Introduction to Contract Labour Regulation and Abolition Act 1970.- main
provisions of the Act.
Total 48

Text Books:
• Sinha,P.R.N. Sinha, B.I. & Shekhar, P.S. (2017). Industrial Relations ,Trade Unions and Labour
rd
Legislation .3 Edition,2017,Noida: Pearsons Publications.
• Monappa, A. Nambudiri, R. &Selvaraj, P. (2013). Industrial Relations and Labour Laws. 2nd
Edition. New Delhi: McGraw Hill Education.
Reference Book:
th
• Srivastava, S.C.(2012). Industrial Relations & Labour Laws. 6 Edition. New Delhi: Vikas Publishing

54
ANNEXURE-1 ( Approved MOOCs Courses by 1st BOS)

Start End
S.No. Course Id Course Name SME Name Institute Duration
date date
noc21- Gender justice and 23-Aug- 17-Sep-
1 mg57 workplace security
Prof. Dipa Dube IITKGP 4 Weeks
21 21

Prof. Susmita Mukhopadyay


noc21- Organizational Behaviour - 12 26-Jul- 15-Oct-
2 Prof. Sangeeta Sahney IITKGP
mg87 II Weeks 21 21
Prof. S. Srinivasan

noc21- Gender justice and 23-Aug- 17-Sep-


3 Prof. Dipa Dube IITKGP 4 Weeks
mg57 workplace security 21 21
Organization Development
noc21- 26-Jul- 17-Sep-
4 and Change in 21st Prof. Ashish Pandey IITB 8 Weeks
mg91 21 21
Century
noc21- Marketing Management Prof. Jayanta Chatterjee 8 23-Aug- 15-Oct-
5 IITK 21 21
mg51 -I Prof. Shashi Shekhar Weeks
noc21- Knowledge 8 26-Jul- 17-Sep-
6 Prof. KBL Srivastava IITKGP 21 21
mg56 Management Weeks
Innovation, Business
noc21- Prof. Rajat Agarwal 23-Aug- 15-Oct-
7 Models and IITR 8 Weeks
mg63 Prof. Vinay Sharma 21 21
Entrepreneurship
noc21- Gender justice and 23-Aug- 17-Sep-
8 Prof. Dipa Dube IITKGP 4 Weeks
mg57 workplace security 21 21
Sustainability through
noc21- Green Manufacturing Prof. Deepu Philip 23-Aug- 15-Oct-
9 IITK 8 Weeks 21 21
mg85 Systems: An Applied Prof. Amandeep Singh
Approach
noc21- Decision-Making Under 23-Aug- 17-Sep-
10 Prof. N. Gautam IITM 4 Weeks
mg74 Uncertainty 21 21
Prof. Susmita
noc21- Principles of 12 26-Jul- 15-Oct-
11 Muhopadhyay IITKGP 21 21
mg88 Management Weeks
Prof. S. Srinivasan

55

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