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