Post on 21-Apr-2020
School of Commerce and Management Studies
First Year B.B.A
Semester I Course: Principles of Financial Accounting
Course Objectives
1 To make students understand the basic concepts of accounting and introduce students with
the principles and standards of accounting.
2 To help the students to obtain summary information and to checks the arithmetical accuracy
of the books of accounts.
3 To help the students to understand and analyse the financial statements in accounting.
4 To make students understand the concept of Depreciation Accounting.
5 To make aware students about the Capital, Revenue receipt and expenditure.
Course Content
Unit
No.
Mod
ule
No.
Content Hours
1.
Meaning and Scope of Accounting: Introduction, Meaning of Book
Keeping, Accounting and Accountancy, Distinction between Book
Keeping and Accounting, Accounting Process, Objectives of Accounting,
Limitations of Accounting, Branches of accounting, Accounting
Concepts, Principles and Conventions.
Accounting Standards: Introduction, Objectives of Accounting
Standards, and Procedure for Issuing Accounting Standards, Advantages
of Accounting Standards, Accounting Standards in India, International
Financial Reporting Standards [IFRS].
12
2
Journalizing Transactions: Journal, Rules of Debit and Credit,
Compound Journal Entry, Opening Entry.
Ledger Posting and Trial Balance: Ledger, Posting, Relationship
between Journal and Ledger, Rules Regarding Posting, Trial Balance.
12
3
Final Accounts for Sole Proprietorship: Introduction, Meaning,
Objectives and Characteristics of Final Accounts, Adjustments before
Preparing Final Accounts, Closing Entries, Trading Account, Profit and
Loss Account, Balance Sheet, Treatment of Adjustments, Practical
Problems.
12
4
Depreciation Accounting: Concept of Deprecation Causes of
Depreciation, Basic Features of Depreciation, Meaning of Depreciation
Accounting, Objectives of Providing Depreciation, Fixation of
Depreciation Amount, Method of Recording Depreciation, Methods of
Providing Depreciation.
12
5
Types of expenditure and Income: Classification of Income,
Classification of Expenditure, Difference between Capital Expenditure &
Revenue Expenditure, Concept of Income, Accounting Concept’s and
Income Measurement, Accountants and Economist’s Concept of Capital
and Income. Revenue Recognition in accounting.
12
Total No. of Hrs 60
****Note: - Weightage of theory 40% and numerical problems 60%Numerical Problems will
be asked on following topics:
➢ Journal Entries
➢ Ledger Posting
➢ Trail Balance
➢ Final Accounts for Sole Proprietorship
➢ Depreciation Accounting
Course Outcome
Students should able to
CO1 DESCRIBE the basic concepts related to Financial Accounting.
CO2 EXPLAIN in detail, all the theoretical concepts taught through the syllabus.
CO3 PERFORM all the necessary calculations through the relevant numerical problems.
CO4 ANALYSE the situation and decide the key financial as well as non-financial
elements involved in the situation.
CO5 EVALUATE the financial impact of the decision.
RecommendedResources
Text Books 1. Maheshwari, S.N. and S. K. Maheshwari; An Introduction to
Accountancy,
Eighth Edition, Vikas Publishing House, 2003.
2. Financial Accounting: Fundamentasl, Sultan Chand Publishers, 2003.
3. Monga,J.R.,An Introduction to
FinancialAccounting,FirstEdition,MayoorPaperbooks,2005.
Reference Books 1. Monga, J.R. and GirishAhuja; Financial Accounting, Eighteenth Edition,
Mayoor Paper Backs, 2003.
2. Bhattacharya, S.K. and J. Dearden; Accounting for Manager – Text and
Cases, Third Edition, Vikas Publishing House, 2003.
3. Maheshwari, S.N. and S.K. Maheshwari; Advanced Accountancy, Eighth
Edition, Vol. I & II, Vikas Publishing House, 2003.
School of Commerce and Management Studies
First Year B.B.A
Semester I Course : Business Economics
Course Objectives
1 To understand the relevance of economics in business management.
2 To apply the principles of micro-economics for managerial decision making
3 To understand how macro-economic variables impact the business decisions.
4 To make students aware of the concept of National Income and its computation.
5 To help students analyse and understand business cycle and its causes.
Course Content
Unit
No.
Mod
ule
No.
Content Hours
1 I
Introduction to Managerial Economics : Scope and Nature of
Managerial Economics: Meaning, definition, importance, characteristics
and application of managerial economics..
5
II
Basic concepts of Managerial Economics- Basic principles,Circular
flow of Economic activity ,Theory of the Firms. Role of Managerial
Economics in Business decision making.
4
2 I
Theory of Demand: Meaning, determinants of demand, Demand
function and schedule. Law of demand- meaning, causes of law of
demand- Exceptions to the law of demand. Elasticity of Demand:
Meaning, types – Price, Income and Cross elasticity of demand. Demand
Forecasting: Meaning and objectives- Short-term objectives andLong-
term objectives, methods of demand forecasting.
12
II Theory of Supply: Meaning, determinants - Supply function and
schedule. Law of supply. Exceptions to the law of supply. 4
3 I
Costs & Production concepts
Cost concepts –Cost output Relationship in short run- total cost, average
cost and marginal cost; Relationship between average cost and marginal
cost. Long Run Cost output relationships - LAC curve and LMC curves.
4
II
Production Function: Meaning , Short Run Law of Production and its
stages,Long run Law of Production (Laws of Returns to scale)- Its stages
and causes
8
4 I
Markets structure
Market: Definition, classification. Perfect Competition: Meaning, Salient
features price and output determination – under short run and long run.
Monopoly: Meaning, Salient features- price discrimination - Meaning,
conditions and degrees. Price and output determination under short and
long run equilibrium. Monopolistic Competition: Meaning, Salient
features- Short and long run price and output determination. Oligopoly:
Meaning, Salient features.
12
5 I National Income Analysis - Components of National Income –Methods
of Measuring national income, difficulties in calculating NI. 4
II An overview of Indian Policy Framework: Monetary Policy –
objectives, instruments, Fiscal Policy – objective, instruments 2
III Inflation- Meaning, types, causes and effects, Measures to control
inflation. 2
IV Business Cycle- Meaning, features and phases of Business Cycle. 3
Total No. of Hrs 60
Course Outcome
Students should able to
CO1 Understand the uses of managerial economics in relation with maximization of
profitability and growth by using various theories.
CO2 Understand demand and utility analysis and various types of elasticity of demand and its
law.
CO3 Understand the concept of cost and the planning process during short and long term
production planning.
CO4 Understand various types of markets operating in the economy and there short and long
term determination of price and output.
CO5 Understand and study various national income analysis components and there uses in
Indian policy framework.
RecommendedResources
Text Books 1. Managerial Economics by Peterson , Lewis, Sudhir Jain Pearson , PrenticeHall
2. Indian Economy by Datt&Sundaram. 61stEdition, S Chand 3. Managerial Econmics by D.Salvatore, McGraw Hill NewDelhi 4. Managerial Economics by Pearson & Lewis, Prentice Hall, New Delhi 5. Managerial Economics by G.S Gupta, T M H , New Delhi
Reference Books 1. Managerial Economics by Homas& Maurice, Tata McGraw Hill, 8
thEdition
2. Indian Economy by Mishra &Puri ,24th
Eidition , Himalay PublishingHouse 3. Managerial Economics by Analysis, Problems & Cases , P.L Mehta, Sultan Chand
Sons , NewDelhi 4. Managerial Economics by Varshney&Maheshweshari , Sultan Chand Sons, New
Delhi 5. Managerial Economics by Joel Dean, Prentice Hall,USA 6. Managerial Economics by H L Ahuja, S Chand & Co NewDelhi
School of Commerce and Management Studies
First Year B.B.A
Semester I
Course: Business Mathematics
Course Objectives
1 This course aims at equipping student with a broad based knowledge of mathematics with
emphasis on business applications
2 To develop Mathematical competence for various interest related transactions and other
activities
3 To understand concept of discount in different business situations
4 To understand various concepts and apply matrices and determinants algebra in business
situations
5 To understand various concepts and enhance ability to interpret data for decision making
purpose.
Course Content
Unit
No.
Module
No. Content Hours
1.
Time and distance ,Stock and shares, Commission ,brokerage
,premium , Discounts,Banking and taxation, Simple and compound
interest, LCM and HCF
12
2
Profit and loss , Time and work , Percentages ,Ratio and proportion ,
Averages, Volume and surface area of solids , Calendar , Summation
of series
12
3
Permutation And Combination-Permutation of n different things taken
r at a time, Permutation of n things not all different; Combinations of n
different things taken r at a time, Combination of n things not all
different; Business application oriented problems involving
permutation and combination.
12
4
Matrices and Determinants-meaning, types, operation on matrices,
addition, subtraction, and multiplication of two matrices, Transpose,
determinants, minor of an element, co factor of an element, inverse
crammers, rule in two variables, application oriented problems
12
5 Linear Programming Problem, Data interpretation
12
Total No. of Hrs 60
Course Outcome
Students should able to
CO1 Understand various interest related transactions and other activities and be able to
apply basic mathematics for decision making.
CO2 apply matrices and determinants algebra in business situations
CO3 Analyse and interpret data for decision making purpose.
CO4 Understand concept of determinant and matrices which provides easy solution of
application oriented problems.
CO5 Understand concept of permutation and combination which is useful in solving
business related problems.
RecommendedResources
Text Books
1. Saha. Mathematics for Cost Accountants, Central Publishers
2. R.G. Saha& Others. Methods & Techniques for Business Decisions, VBH
3. Dr. Sancheti& Kapoor. Business Mathematics and Statistics, Sultan
Chand
Reference Books
1. Zamarudeen. Business Mathematics, Vikas
2. R.S Bhardwaj. Mathematics for Economics & Business
3. Madappa, mahadi Hassan, M. Iqbal Taiyab – Business Mathematics,
Subhash
4. G.R. Veena and Seema. Business Mathematics and Statistics I.K. Intl
Publishers
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School of Commerce and Management Studies
First Year B.B.A
Semester I
Course: Contemporary English-I
Course Objectives:
On completion of the course, a student should be able to:
1 Use acceptable English in academic writing
2 Use English language in a more meaningful way with an enriched word power
3 Communicate in a professional way using various communication strategies
4 Read and comprehend the major points discussed in various types of written texts
5 Make notes, write precise, letter and résumé
Course Content
Unit
No.
Module
No. Content Hours
1 I
Listening Skills: (Only for internal assessment)
2 Classroom listening (Audios containing stories, speeches,
presentations, poetry recitations, songs etc.)
Synthesise, develop, analyse and evaluate facts, ideas and opinions
2
Vocabulary
(These topics should be incorporated while teaching texts)
I Word and Sense 1
II Synonyms and Antonyms 1
III Lexical Webs 2
IV Collocations 2
V Affixation 2
3
Reading Skills
(Understanding the text, skimming, scanning, speed reading etc.)
I The Eyes Have It – Ruskin Bond 3
II The Astrologer’s Day- R. K. Narayan 3
Reading and Responding
(Critical Appreciation, Paraphrasing and Analysing)
III Where the Mind is Without Fear – Rabindranath Tagore 3
IV The Road Not Taken – Robert Frost 3
V Night of the Scorpion – Nissim Ezekiel 2
4
Grammar (LSRW Skills)
(These topics should be incorporated while teaching texts)
I Parts of Speech 3
II Tenses 3
Speaking Skills (Conversational Skills)
III Greetings, Introducing Yourself and Others 3
IV Asking for Information, Requesting and Inviting 2
V Group Discussion and Interview Skills 2
5 Writing Skills (Express thoughts, feelings and opinions in order to interest,
inform or convince the reader)
I Paragraph Writing 2
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II Formal Letter Writing 2
III Informal Letter Writing 2
IV Email Writing 2
Total Number of Hours 45
Beyond the Syllabus
SWOC analysis and Presentation Skills
Course Outcome
Students should be able to,
CO1 Uses acceptable English in appropriate context
CO2 Makes use of comprehensive and suitable vocabulary
CO3 Communicates professionally by using the strategies learnt
CO4 Applies cognizance while comprehending various types of written texts
CO5 Writes and speaks in English, precisely with clarity and accuracy
List of Experiments
Sr. No. Description
1 Module 1
CR - Classroom Reading
Individual student reading sessions
2 Module 2
VB - Vocabulary Building –Activities like writing and explaining ‘good thought of the
day’
3 Module 3
Confidence through stage performance (Speaking and Writing)
4 Module 4
Listening to diverse expressions of communication
5 Module 5
Pronunciation, intonation, stress and rhythm- Effective speaking
Recommended Resources:
Text
Books
1. Wren and Martin: High School English Grammar and Composition
2. Tickoo and Subramaniam: A Functional Grammar with Usage and
Composition
Reference
Books
1. G. Radhakrishna, Pillai, K. Rajeevan. Spoken English for You. CIEFL.
Emerald Publication
2. K. S. Smita, Annie Pothen. English Conversational Practice. Sterling
Publication Pvt. Ltd.
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3. Dr. Saraswati. Success with Spoken English for Undergraduate
4. Board of Editors, Ed. The Joy of Reading Literature. New Delhi: Orient
Blackswan Private Limited, 2008. Print.
E-
Resources
https://www.youtube.com/watch?v=FLp5R8EkQnU
https://www.youtube.com/watch?v=AIWgAKs1L08
https://www.youtube.com/watch?v=KlTXGvvPF10 https://classroom.google.com/c/MzMwMzA5NTIwNDNa/m/MzMwMzA5NTIwNDda/details
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School of Commerce and Management Studies
First Year B.B.A
Semester I
Course: Disaster Management
Course Objectives
1 Understanding foundations of hazards, disasters and associated natural/social phenomena.
2 Familiarity with management and Planning for different types of disasters.
3 To have familiarity with disaster mitigation.
4 To understand about the data preparedness.
5 To know about the disaster response and recovery.
Course Content
Unit
No.
Module
No. Content Hours
1.
Disaster Management—
Introduction to Disaster Management; Concept of Disaster; Causes and Types
of Disasters; Summary of Types of Disasters; Dimensions of Natural and
Anthropogenic Disasters; Aims of Disaster Management; Principles and
Components of Disaster Management.
10
2
Disaster Management and Planning —
Nature, Scope and Management Process; Policy of Disaster Management;
Types of Plans: Management by Objectives; SWOT Analysis; Hazard and
Vulnerability Analysis; Identifying Crisis Situations: Group Dynamics:
Nature, Approach and Attitudes Required Establishing Effective Autonomous
Work Groups; Understanding the Importance of Team-Building in Disaster
Management; Capability Assessment.
12
3
Disaster Mitigation—
Disaster Mitigation: Meaning and Concept; Structural Mitigation; Non-
Structural Mitigation; Disaster Mitigation Strategies; Importance of
Information and Communication in Disaster Mitigation; Emerging Trends in
Disaster Mitigation.
12
4
Disaster Preparedness—
Introduction to Disaster Preparedness; The Three A’s of Disaster
Preparedness; Principles of Disaster Preparedness; Steps of Disaster
Preparedness; Organizational Structure for Disaster Preparedness; Essential
Services Preparedness and Logistical Readiness; Contingency Planning;
12
5
Disaster Response—
Aims of Response; Control Process and Measurement; Security Issues;
Profile of an Effective Crisis Leader; Leading at the Time of Crisis:
Competencies and Challenges; Evacuation and Migration; Administering
First-Aid; Handling of Injured at Hospitals: Challenges and Issues;
Mobilization and Restoration of Essential Services; Search and Rescue Work.
Disaster Recovery—
Introduction to Medium- and Long-Term Recovery Aspects; Community
Participation in Defining Objectives and Their Priorities; Identifying and
Ascertaining Impact of Disaster; Participative Rehabilitation: Physical and
Social Infrastructure.
14
Total No. of Hrs 60
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Course Outcome
Students should able to
CO1 To understand different components of Disaster management.
CO2 Knowledge about existing global frameworks and existing agreements
CO3 To have familiarity with strategies and emerging trends disaster mitigation.
CO4 To learn about the steps involved in data preparedness.
CO5 To have knowledge about the Modern and Traditional Methods of Response and different
recovery aspects.
RecommendedResources
Text Books
1. Pandey, Mrinalini., Disaster Management, Wiley's India.
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School of Commerce and Management Studies
First Year B.B.A
Semester I
Course: German I
Course Objectives
1 To be able to greet others, say good bye and also frame and answer W-questions about
themselves and ask these questions to others
2 To be able to talk/write about their friends and their hobbies
3 To be able to talk/write about the city they live in, the important buildings there and the
means of transport
4 To be able to talk/write about food habits and learn the accusative case in German
5 To be able to talk/write about one’s family
Course Content
Unit
No.
Module
No. Content Hours
1
1
Self-introduction, Numbers 1-100,
Alphabet,
5 W-Questions and their answers
2
2
Verb conjugation in all the first, second
and third person
Add one more Q-Question
Interview 5 classmates, note down the
info GD
Write paragraphs using the infor
2
3
Articles
Objects in the classroom
Audio practice of listening to numbers and
noting them
Who? What?
2
2
1
Days of the week
Asking how the person is and answering
Months of the year; Names of countries,
people,
2
2 Hobbys
Talk about your hobby
2
3 1
Infrastructure in the city
Reading comprehension
Plurals
3
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2 Revision of what has been learnt
Worksheet
3
3 Professions
Reading comprehension
2
4
1
Food and Drink; Vocabulary about fruits, vegetables, provisions
Reading comprehension; Introduction to the nominative and
accusative case
Items needed for typical Indian dishes
2
2
Essay writing; how to go about it Write about your city in groups Write about your eating habits
2
3 Listening comprehension
2
5 Vocabulary about family
Write an essay about your family 6
Total No. of Hrs 30
Course Outcome
Students should able to
CO1 Students will be able to greet others, say good bye and also frame and answer W-questions about themselves and ask these questions to others
CO2 Students can talk/write about their friends and hobbies.
CO3 Students can talk/write about the city they live in, the important buidings.
CO4 Students can/talk write about the food habits and know the accusative case..
CO5 Students can talk/write about their family.
Text Books
1. Netzwerk A1
2. Studio-D A1
3. Moment Mal A1
R Resources: “Learn German” series on YouTube
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School of Commerce and Management Studies
First Year B.B.A
Semester I
Course: French I
Course Objectives
1 To enable the students to describe themselves (formally and informally)
2 To enable the students to say their mobile number, birthdate.
3 To enable the students to ask questions and identify the interrogative questions.
4 To enable the students to talk about their daily routine.
5 To enable the students to talk/write about their family and friends.
Course Content
Unit
No.
Module
No. Content Hours
1
Alphabets
Learn to pronounce the alphabets in French
Numbers 1-100
To say the numbers in French.
Learn to write the numbers in words
Salutations
Learn to greet in French.
To be able to make a dialogue using the salutations
Se présenter
To introduce once self in French.
Revision of numbers and alphabets with the help of class activity.
7
2
Les Accents ( Accents ): Importance of the accents in French language
Days of the week
Learn to say the days of the week in French
Months of the year
Learn to say the months of the year and must be able to say the
birthdate in
French
Revision of Numbers, Salutations
Seasons
To be able to describe the seasons.
Conjugation of the first group of verb: verbs ending in “ER”. Eg
(Paler, habiter, dancer)
Make sentence using the verbs.
7
3
Interrogation Questions.
To be able to ask questions and to answer them.
Likes and dislikes (Affirmative to negative sentences)
Countries and Nationalities
Gender of the Nouns
Singular and plural nouns
Definite articles (Le, La, Les, L’)
Indefinite articles (un, une, des)
Distinguish between definite and indefinite articles.
7
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Contracted articles (au, à la)
4
Describe once family
Describe once friend
Vocabulary
Mother, Father, Brother, Sister, Cousins, Uncle, Aunt, Grand father,
Grand Father.
Grammar:
Qualificative adjectives
Gender of the nouns.
7
5 Revision, Practice exercise solving and also prepare for listening activities 2
Total No. of Hrs 30
Course Outcome
Students should able to
CO1 To describe themselves (formally and informally)
CO2 To say their mobile number, birthdate.
CO3 To ask questions and identify the interrogative questions.
CO4 To talk about their daily routine.
CO5 To talk/write about their family and friends.
Text Books
1. Alter Ego A1+
2. Alter Ego A1
3. Saison A1
All books are published by Goyalsaab Delhi
We will be using Alter Ego A1+ as the base for teaching.
R Resources: https://www.youtube.com/watch?v=eq--V9P4rmM&t=173s
https://www.youtube.com/watch?v=lSwRKftCH0s&t=105s
https://www.youtube.com/watch?v=AdfwQXJ0ZVM