Course Title: PRINCIPLES OF MANAGEMENT

Course Code: BBA-101

Credit Units: 4 L T P Credits
No. of Lecture: 40 3 1 0 4

Course Objectives:
1. Equip students with a thorough understanding of fundamental management theories
and practices, including planning, organizing, leading, and controlling within a business
context.
2. Develop students' proficiency in core business disciplines such as human resources,
finance, and marketing, and illustrate how these functions interrelate within an
organization.
3. Encourage the use of structured problem-solving methodologies to tackle managerial
challenges and improve decision-making processes.
4. Strengthen students' communication skills, enabling them to clearly and persuasively
convey ideas, strategies, and solutions to diverse stakeholders in various business
environments.
5. Promote awareness of the impact of management decisions on stakeholders,
communities, and the environment, encouraging students to consider ethical and social
responsibility in their managerial roles.

Topics Lectures
Module -I: Introduction to Management 8
Concept, Nature, Process and Importance of Management, Managerial
Roles and Functions, Management v/s Administration, Management
Theories, Role of a Manager, Level of Management
Module -II: Planning and Organizing Planning 8
Nature, process, types and Importance of Planning, Objectives,
Strategies and Policies Decision-making Organizing – Concept, nature
and importance of organizing, Principles of Organizing, benefits of
organizing, Organisation levels & span of Management,
Decentralization of Authority, The art of Delegation, Making
organizing Effective
Module-III: Staffing 8
Concept of Staffing, Need, importance and process of Staffing,
Importance of Staffing, Concept of Recruitment and Selection
Module-IV: Directing 8
Concepts, nature and Importance of Directing, Concept and Process
of Motivation, Motivational Theories and Leadership Styles.
 Module V: Controlling and Coordination 8
Concept, need, importance, types of managerial control, Process and
Techniques of Managerial Control, Role of Manager in Managerial
Control, Concept, need and Importance of Coordination, Coordination
as an essence to management

Course Outcomes: Through this course the student will be able to:
CO1 Demonstrate a comprehensive understanding of fundamental business management
principles and current practices within a global business environment, including
cutting-edge technical developments that support corporate innovation, resilience, and
sustainability.
CO2 Effectively apply management concepts in core business disciplines such as human
resources, finance, and marketing, and contribute to the achievement of organizational
goals through informed decision-making and strategic management practices.
CO3 Develop and utilize strong analytical and critical thinking skills to assess and analyze
business problems, synthesize information from various sources, and evaluate
alternative strategies and solutions to address managerial challenges.
CO4 Exhibit effective leadership skills, including the ability to motivate and manage teams,
and communicate clearly and persuasively with stakeholders in diverse business
environments, fostering teamwork and driving organizational success.
CO5 Comprehend the moral implications of business decisions and demonstrate a
commitment to ethical leadership and responsible business practices, considering the
impact of their decisions on stakeholders, communities, and the environment. They will
also develop an understanding of global and cultural awareness, adapting their
management strategies to diverse cultural contexts.
Text Books:

T1: Giffin, R. (2012). Management Principles and Application. Cengage Learning

T2: Kaul, V.K. (2012). Business Organisation Management. Pearson Education

Reference Books:

R1: Robbins, S.P., Coulter, M., & Decenzo, D.A. (2020). Fundamentals of Management.
Pearson Education
R2: Stoner, James A. F., Freeman, R. Edward., Gilbert, Daniel R. (2018). Management.
Pearson Education.
R3: Koontz, H., & Weihrich. (2012). Essentials of Management: An International and
Leadership Perspective. McGraw Hill, New Delhi
R4: Barry, J., Chandler, J., Clark, H., Johnston, R., & Needle, D. (1999). Organization and
Management: A Critical Text. Cengage Learning
Course Title: FINANCIAL ACCOUNTING L T P Credits
Course Code: BBA-102
3 1 0 4
Credit Units: 4
No. of Lecture: 40

Course Objectives:
1. Understand the foundational principles of accounting
2. Learn the process of recording financial transactions
3. Develop proficiency in preparing financial statements
4. Identify and rectify errors in financial records
5. Apply depreciation methods and adjustments to financial reporting

Topics Lectures
Module -I: Introduction to Financial Accounting 5
Meaning, Importance, scope and limitation of accounting, Need for GAAP,
Basic Concepts and Conventions, Understanding Assets, Liabilities,
Revenues and Expenditure, Nature of Accounts, Golden Rules,
Introduction to IFRS.
Module-II: Preparation of Books and Ledger Posting 8
Understanding Double Entry, Meaning of Journal Entries, Recording
entries in Journal, opening separate ledger accounts, Ledger posting,
Opening and closing balances. Preparation of various Subsidiary books,
Single column, Double column and Triple column cash book.
Module-III: Trial Balance and Rectification of Errors 7
Concept of Trial Balance. Errors in Trial Balance. Classification of errors.
Rectification of errors- preparation of suspense account. Bank
reconciliation statement.
Module-IV: Final Account of Sole Trader 12
Meaning of Sole Trader, Rules regarding the preparation of final accounts,
Preparation of final accounts of a sole trading concern. Preparation of
trading account, manufacturing account, profit and loss account and
balance sheet - adjustments - closing stock, outstanding and prepaid items,
depreciation, provision of bad debts, provision for discount on debtors,
interest on capital and drawing.
Module-V: Depreciation 8
Depreciation - meaning, causes, types - straight line method - written down
value method. Difference between Straight Line Method and Diminishing
Balance Method. Change in method of depreciation. Provision for
Depreciation.
Course Outcomes: Through this course the student will be able to:

CO1: Students will articulate the meaning, importance, and limitations of accounting,
incorporating GAAP and IFRS principles into their understanding.
CO2: Students will accurately record journal entries, maintain ledger accounts, and prepare
subsidiary books, showcasing proficiency in the recording process.
CO3: Students will generate accurate and comprehensive financial statements, demonstrating
their ability to compile financial data effectively.
CO4: Students will identify errors in trial balances and rectify them using appropriate methods,
ensuring the accuracy of financial reporting.
CO5: Students will apply depreciation methods and make necessary adjustments in final
accounts, reflecting a sound understanding of depreciation principles and their impact on
financial reporting.

Text Books:
T1: Financial Accounting- SN Maheshwari
T2: Financial Accounting- PC Tulsian

Reference Books:
R1: Modern Accounting- Hanif and Mukherjee
R2: Advanced Accounting Hrishikesh Chakaraborty
Course Title: BUSINESS ECONOMICS
Course Code: BBA-103
L T P Credits
Credit Units: 4
No. of Lecture: 40 3 1 0 4

Course Objectives:
1. Helps in enhancement of analytical skills among students by developing a solid
understanding of fundamental economic concepts, including supply and demand,
market structures, and the behavior of firms and consumers.
2. Assists the students in rational configuration by applying economic theories and models
to analyze real-world business situations and to inform decision-making processes in
various business contexts as well as solution of problems.
3. Enable students to understand market dynamics, competitive strategies, and consumer
behavior, and use this knowledge to guide business strategy and operations.
4. Help students to evaluate the impact of government policies, regulations, and economic
conditions on business operations and strategic planning.
5. Enable students to apply economic theories and models to analyze real-world business
situations and to inform decision-making processes in various business contexts.

Topics Lectures
Module- I: Theory of Consumer Behaviour
Marginal utility theory: indifference curve theory. Demand, Supply &
Market Equilibrium, Demand Analysis: Nature of demand for a product 8
individual demand, Market demand, determinants of demand, concepts of
income elasticity of demand price elasticity of demand.
Module -II: Theory of Production and Costs
Revenue Concepts: Revenue Curves; Total Revenue, Average Revenue,
Marginal revenue – relationship between the three; Value of Marginal
Product v/s Marginal Revenue Product; Marginal Productivity.
Production with one variable input: production and optimal input 10
proportions; two variable inputs: Theory of costs in short run and in long
run. Pricing Techniques; Case Studies
Module-III: Theory of Firm and Market Organization
Pricing under Perfect Competition; pricing under Monopoly, pure and
discriminating; pricing under Monopolistic competition; pricing under 10
Oligopoly, Kinked demand curve and price leadership.

Module-IV: Introduction to Macroeconomics

National Income: Concepts, analysis and measurement. Keynesian
theory of income determination: Concept of employment, determinant of 8
macroeconomics equilibrium with aggregate demand and aggregate
supply analysis. Inflation: Meaning, types and theories. Case Studies
 Module-V: Indian Public Finance
Financial relations between the Central Government, State Government
and local bodies, Finance commission, Financial Administration, Budget- 4
Its preparation, legislation and execution.

Course Outcomes: Through this course the student will be able to:

CO1: Understand various market structures and the factors which influences these market
structures therefore can analyze business situations, predict economic outcomes, and
make informed business decisions.
CO2: Students can understand the day-to-day business decisions being taking by different
firms (in different industries) and will be able to perform market analysis to understand
competitive dynamics, consumer behaviour, and market trends, providing actionable
insights for strategic planning.
CO3: Evaluate how government policies, economic regulations, and economic conditions
influence business operations, strategic planning, and overall market performance.
CO4: Assess the ethical and social responsibilities of businesses, considering the economic,
social, and environmental consequences of business decisions and policies.
CO5: Explain and apply key economic concepts such as supply and demand, elasticity, market
structures, and the behavior of consumers and firms, therefore can take rational
decisions in future.

Text Books:
T1: Principle of Microeconomics, Gregory Mankiw, Cenagage Learning Publications
T2: Dominic Salvatore, Managerial Economics, Thomson, 2006.
T3: Economics, Samuleson and Nordhaus, TMH Publishers Ltd. New Delhi
T4: Modern Microeconomics, Koutsoyannis, Machmillan India Ltd. New Delhi
T5: Keat, Managerial Economics: Economic Tools for Today’s Decision Makers, Pearson
Education, 2007

Reference Books:
R1: Suma Damodaran: Managerial Economics, Oxford, 2007
R2: Hirschey: Economics for Managers, Thomson, 2007. 2. Gupta: Managerial Economics, 1
Edn.,TMH 2005.
Course Title: BUSINESS COMMUNICATIONS
Course Code: BBA-104
Credit Units: 4 L T P Credits
Number of Lectures:40 3 1 0 4

Course Objectives:
1. To impart basic understanding of the concept, process and importance of
communication, and help students develop skills of effective communication, both
written and oral.
2. To perceive and demonstrate writing and speaking processes through invention,
organization, drafting, revision, editing, and presentation. To apprehend the importance
of specifying audience and purpose and to select appropriate choices. Communication
3. Assists the students to recognize the various elements of communication, channels of
communication and barriers to effective communication. Demonstrate appropriate use
of body language.
4. Enable students to understand and appraise the pros and cons of sample recorded verbal
communications in a business context. Create and deliver effective business
presentations, using appropriate technological tools for common business situations.
5. Help students to understand the professional meetings, group discussions, telephonic
calls, elementary interviews, and public speaking activities. To improve students
Interpretation, Reading, Writing and Speaking skills for official communication

Topics Lectures
Module- I: Introduction to Communication
a) Introduction to Communication: Meaning and Definition, Process,
Functions. b) Objectives and Importance, Essentials of good 6
communication
Module- II: Channels & Types of Communication
a) Channels of Communication b) Types of communication, Merits and
Limitations of each type of communication. c) Communication barriers, 7
Overcoming communication barriers
Module-III: Grammar
Tenses, Prepositions, Conjunctions, Noun Pronoun Agreement,
Subject-Verb Agreement, Transformation of Sentences, Articles 8
Module-IV: Writing
a) Notice, Paragraph writing, Essay writing, Précis writing b) Report
Writing: Importance, Types, Layout with examples. c) Creative 11
expression of imagination, thought and perspective: Stories, Poems, First
person narration, Diary writing, Dialogue writing.
Module-V: Basic Speaking & Reading Skills
a) Basic communication skills: Practice how to introduce oneself and
others, how to open the conversation, how to interact with strangers 8
b) Oral Presentation: Students will be assigned topics on which they will
 speak for 3- 5 minutes in front of the class
c) Practice Comprehensions

Course Outcomes: Through this course the student will be able to:

CO1: The students will be able to penetrate the communication skills used in business world.
It will enable them to enhance their verbal communication using modern technology.
CO2: Learners will be benefitted to write business letters effectively. They will be conversant
with business or official communication terms and writing skills.
CO3: Identify appropriate channels for written communication in business. Compose emails
and memos for internal audiences.
CO4: Gaining experience with setting objectives for negotiations and applying methods for
assessing outcomes.
CO5: Understanding and demonstrating the use of basic and advanced proper writing
techniques that today's technology demands.

Text Books:
T1: Asha Kaul, Effective Business Communication, Prentice-Hall of India, Delhi.
T2: Matthukutty M. Monippally, M. Business Communication Strategies, Tata McGraw Hill,
New Delhi.
T3: Courtland L. Bovee, John V. Thill & Mukesh Chaturvedi, Business Communication Today,
Pearson India.

Reference Books:

R1: Sanjay Kumar and Pushp Lata, Communication Skills, Oxford University Press.
R2: P.C. Wren & H. Martin, High School English Grammar & Composition, S. Chand & Co.
Ltd., New Delhi.
R3: Bikram K. Das, Functional Grammar and Spoken and Written Communication in English,
Orient Black Swan
Course Title: BUSINESS STATISTICS
Course Code: BBA-105
L T P Credits
Credit Units: 4
Number of Lectures:40 3 1 0 4

Course Objectives:
1. Develop a comprehensive understanding of statistics, including its definition, scope,
types of data, and methods of data collection.
2. Learn and apply measures of central tendency such as arithmetic mean, geometric
mean, harmonic mean, median, and mode, along with understanding their properties
and limitations.
3. Explore measures of dispersion like range, mean absolute deviation, quartile deviation,
standard deviation, and coefficient of variation to understand data variability and
distribution patterns.
4. Develop critical thinking skills by interpreting and analyzing data, leading to more
informed and effective business decision-making.
5. Foster the ability to communicate statistical findings clearly and effectively to
stakeholders, enhancing the overall impact of business strategies.

Topics Lectures
Module-I: Introduction
Definition of Statistics, Scope of Statistics, Types of Data. Methods of
Collecting Data, Diagrammatic and Graphical Presentation of Data, 6
Graphs of Frequency Distribution. Numerical exercises.
Module-II: Measures of Central Tendency
Need for measuring central tendency of data; Arithmetic Mean,
Geometric Mean, Harmonic Mean, Median, Mode: their properties, 7
merits and demerits. Numerical exercises
Module-III: Measures of Dispersion:
Need for measuring dispersion of data; Range, Mean Absolute
Deviation, Quartile Deviation, Standard deviation, Coefficient of 8
Variation: their properties, merits and demerits. Numerical exercises
Module-IV: Correlation and Regression Analysis:
Need for Studying Correlation, Types of Correlation, Methods of
Studying Correlation: Scatter Diagram, Karl Pearson’s coefficient of 11
correlation, Spearman’s Rank Correlation, Method of least squares.
Need for studying regression analysis, Two regression equations,
Regression coefficient and its properties. Numerical exercises.
Module-V: Business Forecasting through Time Series Analysis:
 Significance of forecasting in business, Steps in Forecasting, Role of
Time Series Analysis, Components of Time Series: Secular Trend, 8
Seasonal Variations, Cyclical Variations, Irregular Variations. Method of
Semi-averages. Numerical exercises.

Course Outcomes: Through this course the student will be able to:
CO1: Identify the concepts and applications of measures of central tendency to analyze and
summarize data effectively.
CO2:Understand different components of time series data
CO3:Demonstrate proficiency in conducting statistical analyses including data collection,
presentation, and interpretation using diagrammatic and graphical methods.
CO4:Analyze relationships between variables using correlation and regression analysis
techniques.
CO5:Evaluate the reliability of forecasts for strategic decision-making in business.
CO6:Develop skills in business forecasting using time series analysis methods to generate
reliable forecasts for strategic decision-making in business.

Text Books:
T1: Gupta, S.P. & Gupta, M.P., Business Statistics
T2: Levin, R.I., Statistics for Management
T3: Feud, J.E., Modern Elementary Statistics
T4: Elhance, D.N., Fundamentals of Statistics

Reference Books:

R1: Gupta, S.P., Statistical Methods, Sultan Chand & Sons

R2: Gupta, C.B., Introduction of Statistical Methods
Course Title: INDIAN CONSTITUTION
L T P Credits
Course Code: BBA-106 3 1 0 4
Credit Units: 4
No. of Lecture: 40

Course Objectives
1. To impart the fundamental understanding of the foundation document of the country.
2. To sensitize the students about the rigorous efforts made by the drafters and founding
fathers to accord valuable rights to individuals.
3. To inculcate a thorough understanding of the vital role to be played by the
Constitutional Law in protecting the rights of citizens
4. To identify possible violations of limitations provided in the constitution during the
exercise of legal and political powers by state organs in various factual contexts.
5. To make students experts in the various concepts of rights and duties enshrined under
the Constitutional law of India.
Topics Lectures
Module – I: Introduction
Evolution of Indian Constitution; Significance of Constitution; Composition; 4
Preamble and its Philosophy.

Module – II: Rights, Duties and Directive Principles

Fundamental Rights- Writs and Duties, Directive Principles of State Policy. 6

Module – III: Composition Of Parliament And Federalism

Union Government President and Vice President, Houses of the Parliament
and their functions; Composition of State Legislature; Powers, Functions and 8
Position of Governor, Function of Chief Ministers, Council of Ministers; The
Indian Federal System, Administrative Relationship between Union and States.

Module – IV: Bills and Constitutional Amendment Procedure: Types of

Bills stages of passing of Bill into an Act, Veto Power, Constitutional
Amendment Procedure, Various Amendments made 6

Module – V: Judiciary: Supreme Court and High Court; Functions and 6

powers, Judicial Review.

Course Outcomes: Through this course the student will be able to:
CO1: To understand the historical background and salient features of the Indian
Constitution.
CO2: To demonstrate the ability to apply both in theory and in practice the Constitutional
Law knowledge in legal practice of law and justice.
 CO3: To develop the ability to articulate and evaluate how Constitution remains supreme
law of the land and interpret its provisions to safeguard the rights of the vulnerable sections
of the society.
CO4: To possess immense skill sets with the enormous knowledge of Constitutional Law,
Fundamental rights and fundamental duties etc.
CO5: To understand the novel role of Indian Judiciary in protecting the rights mentioned in
the constitution.

Text Books:
T1: Basu, D. D: Shorter Constitution of India
T2: Jain, M. P.: Constitutional Law of India.
T3: Shukla, V. N.: Constitutional of India (ed. M. P. Singh).

Reference Books:
R1: Sharma, B. R.: Constitutional Law and Judicial Activism.
R2: Granville, Austin: Constitution of India: Cornerstone of A Nation; and Working A
Democratic Constitution
R3: Deshta, Sunil and Deshta, Kiran: Fundamental Human Rights: The Right to Life and
Personal Liberty.