semester i (bba) 0201089: marketing … · objectives; kinds, ... some traits of effective...

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1 SEMESTER I (BBA) 0201089: MARKETING MANAGEMENT Full Marks: 100 Introduction to Marketing Marks: 12 Introduction; Marketing in the Twenty-First Century; The impact of the New Economy; Marketing Objectives; Environment; Marketing Mix: Elements; The Product Mix; The Price Mix; Significance; Factors Affecting Marketing Mix Product-Product Classification, Features and Life Cycle Marks: 8 Definition; Features: product characteristics; the Classification; Life Cycle; Stages of the Product Life Cycle; Implications of the Product Life Cycle Concept New Product - Decisions, Step, Processes and Design Marks: 12 New Product; Types; Why New Products Fail; Challenges to New Product Development; Concept Strategy in a Nutshell; Steps in the Development; Conclusion of the Process Test Marketing, Product Branding and Brand Management Marks: 8 Introduction to Test Marketing; Objectives; Problems; Introduction to Product Brand; Definition; Purpose of Branding; Features of Good Brands; Significance and Importance Product Packing, Price and Pricing Marks: 12 Introduction; Objectives; Purpose and Functions; Types; Criticism Against Packaging; New Trends; Introduction to Pricing; The Meaning; The Role; The Objectives; Pricing Decisions Adopted by Modern Firms Setting the Price of Product Marks: 8 Steps in Fixing the Price of a Product; Methods of Pricing; Approaches to Pricing Physical Distribution of Products Marks: 15 Introduction; Definition; Objectives; Introduction to Channel of Distribution; Definition; Objectives; Role and Significance of Distribution Channels in Marketing; Types of Wholesalers; Retailers; Classification of Retailers; Factors Governing the Choice of a Channel of Distribution Warehousing Marks: 15 Definition; Characteristics; Centralised and Decentralised Warehousing; Inventory Management; Goals; Determination of Economic Order Quantity (EOQ); Exercising Control by Importance and Exception (ABC Analysis); Keeping Track of Inventory; Factors Governing Inventory Levels; Modes of Transportation; Introduction to Sale Promotion; The Objectives; Kinds, Consumer Sales, Trade or Dealer Sales, Sales Force Advertising, Personal Selling and Direct Marketing Marks: 10 Definition; Objectives; Role; Limitations; Introduction to Selling; Definition; Objectives; Advantages; Introduction to Direct Marketing; Integrated Direct Marketing; Channels; On-line Marketing

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SEMESTER I (BBA)

0201089: MARKETING MANAGEMENT

Full Marks: 100

Introduction to Marketing Marks: 12

Introduction; Marketing in the Twenty-First Century; The impact of the New Economy; Marketing Objectives;

Environment; Marketing Mix: Elements; The Product Mix; The Price Mix; Significance; Factors Affecting Marketing

Mix

Product-Product Classification, Features and Life Cycle Marks: 8

Definition; Features: product characteristics; the Classification; Life Cycle; Stages of the Product Life Cycle; Implications

of the Product Life Cycle Concept

New Product - Decisions, Step, Processes and Design Marks: 12

New Product; Types; Why New Products Fail; Challenges to New Product Development; Concept Strategy in a Nutshell;

Steps in the Development; Conclusion of the Process

Test Marketing, Product Branding and Brand Management Marks: 8

Introduction to Test Marketing; Objectives; Problems; Introduction to Product Brand; Definition; Purpose of Branding;

Features of Good Brands; Significance and Importance

Product Packing, Price and Pricing Marks: 12

Introduction; Objectives; Purpose and Functions; Types; Criticism Against Packaging; New Trends; Introduction to

Pricing; The Meaning; The Role; The Objectives; Pricing Decisions Adopted by Modern Firms

Setting the Price of Product Marks: 8

Steps in Fixing the Price of a Product; Methods of Pricing; Approaches to Pricing

Physical Distribution of Products Marks: 15

Introduction; Definition; Objectives; Introduction to Channel of Distribution; Definition; Objectives; Role and

Significance of Distribution Channels in Marketing; Types of Wholesalers; Retailers; Classification of Retailers; Factors

Governing the Choice of a Channel of Distribution

Warehousing Marks: 15

Definition; Characteristics; Centralised and Decentralised Warehousing; Inventory Management; Goals; Determination of

Economic Order Quantity (EOQ); Exercising Control by Importance and Exception (ABC Analysis); Keeping Track of

Inventory; Factors Governing Inventory Levels; Modes of Transportation; Introduction to Sale Promotion; The

Objectives; Kinds, Consumer Sales, Trade or Dealer Sales, Sales Force

Advertising, Personal Selling and Direct Marketing Marks: 10

Definition; Objectives; Role; Limitations; Introduction to Selling; Definition; Objectives; Advantages; Introduction to

Direct Marketing; Integrated Direct Marketing; Channels; On-line Marketing

2

Reference Books:

1. Dan Roam (2009). The Back Of the Napkin: Solving Problem and Selling Idea with Pictures. Publisher: Portfolio

Hardcover; 1 Edition. Pages 278.

2. David Mulcahy (1993). Warehouse Distribution and Operations Handbook. Publisher McGraw-Hill 1 Edition.

Pages 864.

3. George S. Day (2006). Peripheral Vision: detecting the weak signals that will make or break your company.

Publisher: Harvard Business Press; 1 Edition. Pages 248.

4. Gregory Ashworth, Milhalis Kavartzis (2010). Toward Effective Place Brand Management: Branding European

Cities and Regions. Publisher: Edward Elgar. Pages 279.

5. Hossein Bidgoli. The Handbook Of Technology Management: Supply Chain Management, Marketing and

Advertising, and Global Management. Publication john Wiley and Sons. Pages 414.

6. Jeffrey M. Farber, Karen L. Dodds (1995). Principle Of Modified-Atmosphere And Sous Vide Product Packing.

Publisher: Technomic. Pages 464.

0201043: ORGANISATIONAL BEHAVIOUR

Full Marks: 100

Organisation Behaviour Marks: 15

Major Classifications; Major Factors Influencing; Organisational Behaviour; Some Fundamental Concepts: Every

Individual is Different, Every Individual is a Complete Person, All Behaviour has Cause-Effect Relationship, Every

Individual has Self-esteem, An Organisation is a Social System, Mutual Interests are Inter-dependent, A Total View of the

Organisation; is the Study of Organisational Behaviour Important for Managers?

Approaches and Models of Organizational Behaviour Marks: 10

Approaches: The Inter-disciplinary Approach, The Human Resources Approach, The Systems Approach, The

Contingency Approach; Models of Organisational Behaviour: The Autocratic, The Custodial, The Supportive, The

Collegial, The SOBC; The Inter-relationship between Personal Life and Work Life: Personal, Work

Organisational Design and Culture Marks: 8

Organisational Design; Dimensions; Determinants; Major Elements; Factors Influencing Organisational Redesigning;

What is Organisational Structure?; Projection; Characteristics; Factors Affecting; Assessing; Changing

Perceptions, Values and Attitudes Marks: 10

The process of perception; Internal factors affecting; External factors; Developing perceptual skills; Perception and

personality; What is Value?; Sources; Manifestation; Types: Terminal; Instrumental; Classifications of Values (Allport

and Associates) (TASRPE)

Attitude Marks: 6

Introduction; Definitions; Theories; Components; Functions; Factors affecting; Characteristics; manifestations;

Significance in Organisational Behaviour; Attitude at a glance

3

Personality Marks: 5

Introduction; Major determinants; Personality Traits (Cattel's Traits Test); Types; Personality and Organisational

Behaviour

Morale Marks: 8

Some Indicators; Major Determinants (Alexander Leighton); Some Suggestions to Improve; Morale and Productivity;

Motivation; Importance; Mechanism; Motivation and Frustration; The Basic Theories; Abraham Maslow's Theory;

Frederick Herzberg's 2-Factor Theory; David McClelland's Theory; Douglas McGregor's Theory

Group Dynamic Marks: 10

Inter-personal Relationships; Approaches: A Needs Approach, An Exchange Approach; Basis; The factors influencing

inter-personal relationships; What is a group?; Why do people join groups?; Advantages; Disadvantages; Stages of group

development: Forming, Storming, Norming, Performing, Adjourning; Characteristics; Functions; What is Group

Dynamics?; Important factors

Conflict Management Marks: 8

Sources of a Conflict; Factors involved; Types; Traditional view; The modern view; A functional Conflict

(wanted/constructive); A dysfunctional Conflict (unwanted/destructive); Managing conflicts; Johari Window; Conflict

resolution outcomes

Leadership Marks: 12

Importance; Evolution; Theories; The Traits Theory; Some traits of effective leadership; The Behavioural Theories; The

Two-Dimensional Model; Rensis Likert's 4-Systems approach; The Situational theories; The Contingency theories; The

Path-Goal theory of leadership; The Life Cycle Theory; Functions; What is team-building?; The pre-requisites for

developing effective teams; The process of team building; Characteristics of effective teams; Values

Stress Management Marks: 8

What is Stress?; Basic causes; Sources: Individual stressors, Group stressors, Organisational stressors; Physiological

consequences; Psychological consequences; Stress management; Coping with stress: individual strategies, organizational

strategies

Reference Books:

1. Barbara, A.2006. Conflict Management: A Practical Guide to Developing Negotiation Strategies.1st ed. Prentice

Hall

2. Bassn, B. F. & Bass., R., 2008. The Bass Handbook of Leadership: Theory, Research, and Managerial

Applications, 4th ed., Free Press.

3. Burton, R. M., 2006. Organisational Design: A Step-by-Step Approach, Cambridge University Press.

4. Colquitt, LePine, J., Wesson, M., 2010. Organisational Behaviour: Improving Performance and Commitment in

the Workplace. 2nd ed., McGraw-Hill/Irwin.

5. Cooper C. & V. J Sutherland & Ashley., 2010. Weinberg Organisational Stress Management: A Strategic

Approach, 2nd ed., Publisher: Palgrave Macmillan.

6. Cox, T., 1993. Cultural Diversity in Organisations: Theory, Research, and Practice. Berrett-Koehler Publishers,

1st ed.

4

0201119: COMMUNICATION IN ENGLLISH

Full marks: 100

Communication-The Definitions And Communication Barriers Marks: 8

Introduction; Definition; Communication Barriers; Types: Physical or Mechanical, Semantic Language, Different

Comprehension of Reality, Personal and Socio-psychological, Socio-psychological, Cross-cultural; Significant

Differences between Cultures, Remedies to Overcome Communication Barriers

Communication Process Marks: 4

Introduction; Process of Communication

Kinds of Communication Process Marks: 5

Introduction; Types: Based on Communication Channels, Based on Style and Purpose

Communication at Workplace Marks: 8

Introduction; Importance; Formal Communication; Informal Communication; Keys to Successful Workplace

Communication; Communication Aspects in Disciplinary Matters

Importance of Communication Marks: 8

Introduction; Communication As “Livelihood” of an Organisation; Internal Communication at Organisation Level;

External Communication at Organisation Level; Benefits of Effective Communication; Communication - A Valuable Job

Requirement

Better Public Speaking & Presentation Marks: 7

Introduction; Definition; Speaking to Audience; Preparing a Presentation; Achieving Clarity and Impact; Using Visuals;

Arranging the Room; Presentation Planning Checklist: Presentation, Delivery, Appearance, Visual Aids; Understanding

Presentations Aspects: Making Technical Talk Interesting, Preparation, Research, Organising Materials; Delivering

Presentation

The Seven C’s of Effective Communication Marks: 15

Introduction; Completeness: Provide All The Necessary Information, Answer All Questions Asked, Give Something

Extra, When Desirable; Conciseness: Eliminate Wordy Expressions, Include Only Relevant Material, Avoid Unnecessary

Repetitions; Consideration: Focus on “You” Instead of “I” or “We”, Show Audience Benefit, Emphasize on Positive and

Pleasant Facts; Concreteness: Use Specific Facts and Figures, Put Action in TheVerbs, Choose Vivid, Image-Building

Words, Sensory Appeal; Clarity: Comparisons, Choose Precise, Concrete and Familiar Words, Construct Effective

Sentences and Paragraphs; Courtesy; Correctness

Business Letters Marks: 5

Introduction; Importance; Qualities; Format; Types; Personal Letters; Business Letters

5

Report Writing Marks: 8

Introduction; Defining Reports; Importance: oral and written; Types: Periodic or Routine Reports, Special Reports;

Characteristics; Before Writing A Report; The Body of A Report: Title, Terms of Reference, Details of Assignment

Included, Procedure, Findings

Memorandums Marks: 5

Defining; Identifying; Viewing Memorandum Formality; Writing Memorandums; Warning Memo

Job Application Process Marks: 2

Introduction

Resume Preparation Marks: 5

Nature and Importance; Resume Format; Resume Components; Application Letter; Mistakes in Resume

Job Interviews Marks: 5

Nature; Purpose; Types; Interview Process; Essential Requirements of A Successful Interview; Behaviour and Style;

Content Preparation; Popular Questions; Stereotyped Questions; Appearance and Dress

Basic Grammar Practices Marks: 13

Introduction; Articles; English Prepositions: Rules of Preposition; Transformation of Sentences: Sentences Containing the

Adverb ‘too’, Interchange of Degrees of Comparison, Interchange of Active and Passive Voice, Interchange of

Affirmative and Negative Sentences, To Transform an Interrogative Sentence into an Assertive Sentence, To Transform

an Exclamatory Sentence into an Assertive Sentence, To Change One Part of Speech in a Sentence into Another Part;

English Punctuations

Vocabulary Marks: 2

One Word Substitution; Synonyms; Antonyms

Reference Books:

1. Matthew McKay, Messages: The communication Skills Book, 2009, New Harbinger Publications, Edition 3, P

336.

2. Maureen M Ackerson Willmar, Minn. (1975), The Job Application Process: A step-by-step procedure of how to

get--where you want to go! Willmar Area Vocational-Technical Institute. 50 pages.

3. P.S.Perkins, Les Brown, The Art and Science of Communication: Tools for Effective Communication in the

Workplace, 2008, Wiley, P 224.

4. Paul Argenti, Corporate Communication, 2008, McGraw-Hill/Irwin, Edition 5, P 288.

5. Picardi R. P. (2001) Skills of Workplace Communication: A Handbook for T&D Specialists and their

Organizations, Greenhouse Publications.

6. Ronald B Adler, Lawrence B Rosenfeld, Russell F. Proctor, 2009. Interplay: The Process of Interpersonal

Communication, Oxford University Press, USA, 11th Edition P 496.

6

0201116: COMPUTER FUNDAMENTALS

Full Marks: 100

Introduction to Computers Marks: 13

Computers Everywhere; History and Evolution; Classification: Definitions, Concepts and Features; Data Representation;

Error Detecting Codes

Computer Components and Information Processing Cycle Marks: 22

Components: Keyboard, Pointing Devices, Pen Input Devices, Video Input Devices, Audio Input Devices, Graphic

Capture, Code Numbers, Optical Input Methods; Central Processing Unit: Arithmetic Logic Unit (ALU), Control Unit

(CU), Primary Memory; Output Devices: Visual Output Devices (Soft copy), Audio Output Devices (Soft copy),

Hardcopy Devices (print and film), Computer Output Microfilms (COM); Data Storage: Magnetic Disk, Optical Disks,

Flash Memory, USB Drives, Removable Hard Drives, Smart Cards, Optical Cards

Hardware and Software Marks: 16

Hardware: Motherboard; Software; Programming Languages: Machine Language, Assembly Language, High Level

Language, Fourth Generation Language, Natural Language; Systems Software: BIOS, Operating System (OS), Utility

Software; Application Software

Communication and Networks Marks: 18

Introduction; Computer Networks; Goals of Networks; Communication Channels: Wired Channels, Wireless Channels;

Transmission Technology: Broadcast Networks, Point-to-Point or Switched Networks, What is Bandwidth?; Network

Configuration: Client-Server Network, Peer-to-peer Network; Network models: OSI Reference Model, TCP/IP Protocol;

Network Topologies, Types of Networks

Internet and Network Security Marks: 15

Internet; Internet Architecture: Protocol, IP Address, Domain Name Service, Packet Switching, Internet Routers,

Backbones; Network Security: Understanding Potential Threats, Steps towards Security; Uses of Internet

World Wide Web Marks: 16

Introduction; Functioning: Web Page, URL, Web Server, HTTP, HTML; Using the WWW: Web Browser, Searching for

Information, Search Techniques; Advanced Application: Emergence of Web 2.0

Reference Books:

Code: The Hidden Language of Computer Hardware and Software [Paperback], by Charles Petzold. 400 pages.

Publisher: Microsoft Press (October 11, 2000).

Computer Networking: A Top-Down Approach (5th Edition) [Hardcover]. James F. Kurose, Keith W. Ross.

Publisher: Addison Wesley; 5 edition (March 31, 2009) 864 pages.

Computer Networks (4th Edition) [Hardcover]. Andrew S. Tanenbaum. Publisher: Prentice Hall; 4 edition

(August 19, 2002). 912 pages.

Computer Networks: Principles, Technologies and Protocols for Network Design [Hardcover]. Natalia Olifer,

Victor Olifer. Publisher: Wiley (January 11, 2006).1000 pages.

Computer Science Made Simple: Learn How Hardware and Software Work-- and How to Make Them Work for

You! [Paperback]. V. Anton Spraul. Publisher: Broadway (April 12, 2005).192 pages.

7

0201216: FINANCIAL ACCOUNTING MANAGEMENT

Full Marks: 100

Introduction to Financial Accounting Marks: 10

Meaning and Definition; Functions; Characteristics; Stakeholders; Categories of Accounting; Common terms used in

Accounting

Introduction to Book-keeping and Accounting Concepts Marks: 10

Introduction; Entities; Advantages; Concept; Types of Account; Accounting Concepts

Double Entry and Journals Marks: 10

Stages of Preparing the Financial Statement; Journals: Importance, Format

Ledger Marks: 15

Meaning and Definition; Types; Steps in Posting from Journal to Ledger

Trial Balance Marks: 10

Meaning and Definition; Errors; Limitations

Final Account Marks: 10

Meaning and Definition: Trading Account, Profit and Loss Account; Balance Sheet

Introduction to Managerial Accounting Marks: 15

Definition and Meaning; Why Management Accounting; Function; Difference Between Financial Accounting and

Managerial Accounting

Financial Ratio Analysis Marks: 8

Meaning of Ratio Analysis; Presentation of Ratio; Classification of Ratios

Cash Flows Marks: 12

Meaning and Definition; Benefits; Categories; Format; Methods for Preparing Cash Flow Statement

Reference Books:

1. Dr. Patankar, S., 2008. Introduction to Accounting and Management Accounting. University of Pune: Nirali

Publications.

2. Polejewski, S. A., 2008. Resource Consumption Accounting. University of St. Thomas.

3. Epstein, L., 2006. Bookkeeping For Dummies. For Dummies.

4. Flannery, D. A., 2005. Bookkeeping Made Simple. Three Rivers Press.

5. Lerner, J. and Cashin, J., 2009. Schaum’s Outline of Principles of Accounting. McGraw-Hill.

6. Weygandt, J. J. and Kimmel, P. D., 1997 Financial Accounting, 2E, General Ledger. John Wiley & Sons Inc.

7. Davidson, D., 2008. Desiree’s Double Entry Accounting. CreateSpace.

1

SEMESTER II (BBA)

0201085: MANAGEMENT INFORMATION SYSTEMS (MIS)

Full Marks: 100

Introduction to Management Information System Marks: 11

Introduction; Importance; Role in Management; Definition; Systems Concept; Characteristics of Useful Information;

Information System Process; Computer Based Information Systems; Aims of Studying MIS; MIS and Operational

Information

MIS and Information Technology Marks: 12

Introduction; Characteristics of IT Impacting Industries: Powerful Information Processing, Convenient Data Storage and

Retrieval, Better Communication, Rich Multimedia, Digital Representation, Versatile Input/ Output Capabilities; Data

Processing; Transaction Processing; Application Process; Information System Processing

Nature of Management Information Marks: 15

Introduction; Levels of Management Focus; Levels of Organizational Groups; Nature of Collaboration; Objectives of

Management Tasks; Information Flow Direction and Source; Content and Presentation of Information: Summaries from

Routine Operations, Information on Exceptional Events, Ad hoc Information, Time Series Information, Comparative

External Information, Contextual or Environmental Information How Information Supply is Initiated?

Importance of Software and Hardware in MIS Marks: 12

Introduction; Computer Hardware Basics: Importance, Essential Features, Components, Types; Computer Software

Basics; Importance of Software Application in Management: Programming Language, Types of Software

Communication and Computer Networks in MIS Marks: 12

Introduction; Development of Telecommunication; Elements of Communication Systems; Computer Network: Local Area

Network, Wide Area Network, Difference between LAN and WAN, Network Topology; The internet

Support Models and Knowledge Management Marks: 13

Introduction; Transaction Processing Systems; Online Analytical Processing (OLAP); Decision Support System (DSS);

Executive Information System (EIS); Groupware: Group Decision Support System; Barcode System: Barcode

Applications

Business Process and Design Development Processes Marks: 10

Introduction; The Basic Business Processes: Basic Business Decision Making, Buying and Selling Activities, Conversion,

Support Functions; Systems Concept: Control of Systems, System Performance Standards, Systems Approach

Security and Ethical Issues Marks: 15

Introduction; A Model for thinking about Ethical, Social and Political Issues; Five Moral Dimensions of The Information

Age; Key Technology Trends that Raise Ethical Issues; Acceptable Behavior on the Networks: New Standards of

Conduct: Netiquette, Acceptable Use Policies, Exporting Through the Networks, Copyrights

2

Reference Books:

1. Azari, R., 2003. Current Security Management & Ethical Issues of Information Technology, IRM press.

2. Davenport, T. H., 1999. Mission Critical: Realising the Promise of Enterprise System, Boston, Harvard Business.

3. Kalakota, R. and Whinston, A. B., 2000. Frontiers of Electronic Commerce, Delhi, Addision Wesley Longman.

4. Kisza, J. M., 2010. Ethical and Social Issues in the Information Age, 4th ed., Springer.

5. McLoy, K. R., 2005. Resource Management Information Systems: Remote Sensing, GIS and Modelling, 2nd ed.

0201002: LEGAL REGULATORY FRAMEWORK

Full Marks: 100

Company Law Marks: 15

Introduction of Company and Its Basic Concept; Distinct Features; Distinction Between Company and Partnership; Illegal

Association; Types: Primary Produce, Forms of Business Organisation, Sole Proprietorship, Joint Hindu Family Firm,

Partnership Form of Organisation; Controls and Influence: Beginning of Money Lending; Formation, Incorporation and

Commencement of Business of a Company: Promotion Stage, Incorporation Stage, Raising Capital, Commencement of

Business; Memorandum and Articles of Association: Memorandum of Association, Name Clause, Registered Office

Clause, Object Clause, Liability Clause, Capital Clause; Doctrine of Ultra-vires Transaction: Consequences of an Ultra-

vires Transaction, Exceptions; Articles of Association; Share Capital; Meetings: Statutory Meeting, Annual General

Meeting, Statutory Requirements, Minutes of Meeting

Indian Contract Act, 1872 Marks: 22

Introduction: Definition; Contracts: Essential Elements of a Valid Contract, Types of Contract, Vailidty, Formation,

Performance; Communication, Acceptance and Revocation of Proposals: Communication When Complete, Revocation of

Proposals and Acceptances, Revocation - How Made, Acceptance Must Be Absolute, Acceptance by Performing

Conditions or Receiving Consideration, Promises, Express and Implied; Contracts, Voidable Contracts and Void

Agreements; Consent, Free Consent, Coercion (under section-15), Undue Influence (under section-16), Fraud (under

Section- 17), Misrepresentation and Fraud (under Section- 18); Mistake (under Section-20, 21 and 22); Agreement

Without Consideration; Agreement in Restraint of Marriage Void; Agreement in Restraint of Trade Void; Agreements in

restraint of legal proceedings void; Agreements Void for Uncertainty; Agreements by Way of Wager Void; Contingent

Contract: Rules of Contingent Contract; Quasi Contract; Performance of Contracts; The Consequences of Breach of

Contract; Compensation for Breach of Contract where Penalty Stipulated for various cases; Indemnity and Guarantee;

"Bailment", "bailor" and "bailee"; Agency, Appointment and Authority of Agents

Sales of Goods Act, 1930 Marks: 13

Sale of Goods Act-1930; Definition; Formation of the Contract; Effects; Performance; Rights of Unpaid Seller Against

the Goods; Suits for Breach of the Contract; Miscellaneous

The Negotiable Instruments Act, 1881 Marks: 15

Introduction; Short Title; Repeal of Enactments; Notes, Bills and Cheques: Parties to Notes, Bills and Cheques,

Negotiation, Presentment, Discharge from Liability on Notes, Bills and Cheques, Notice of Dishonor, Noting and protest,

Reasonable Time, Acceptance and payment for honor and reference in case of need Special Rules of Evidence, Crossed

Cheques, bills in sets, International Law, Penalties in Case of Dishonor of Certain cheque for Insufficiency of Funds in the

Accounts

3

The Consumer Protection Act, 1986 Marks: 23

Introduction: Short Title, Extent, Commencement and Application, Definition; The Central Consumer Protection Council;

Procedure for Meetings of the Central Council: Objects of the Central Council, The State Consumer Protection Councils,

The District Consumer Protection Council, Establishment of Consumer Disputes Redressal Agencies, Jurisdiction of the

District Forum, Manner in Which Complaint Shall Be Made, Procedure on Receipt of Complaint, Appeal; Composition of

the State Commission: Objects of the Central Council, The State Consumer Protection Councils, The District Consumer

Protection Council, Establishment of Consumer Disputes Redressal Agencies, Jurisdiction of the District Forum, Manner

in Which Complaint Shall Be Made, Procedure on Receipt of Complaint, Appeal; Jurisdiction of the National

Commission; Power of and Procedure Applicable to the National Commission: Transfer of Cases, Appeal; Limitation

Period; Finality of Orders: Enforcement of orders of the District Forum; Dismissal of Frivolous or Vexatious Complaints;

Penalties; Appeal Against Order Passed Under Section 27; Protection of Action Taken in Good Faith; Service of Notice

and Others; Vacancies or Defects in Appointment Not to Invalidate Orders; Power of the National Commission to Make

Regulations: Power to Make Rules; Rules and Rgulations to be Laid Before Each House of Parliament

The Information Technology Act 2000 Marks: 12

Introduction; Digital Signature; What Does the IT Act Enable; Bar of Limitation: Computation of Period of Limitation,

Effect of Fraud or Mistake, Effect of Acknowledgment in Writing, Continuing Breaches and Torts, Law of Limitation,

Limitation in Criminal Matters

Reference Books:

1. Economics And Business Fundamentals. May 2003.Indian(Kolkata).Directorate of Studies The Institute Of Cost

And Work Accountants of India.

2. Jennifer Reuting. Limited Liability Companies For Dummies (For Dummies (Business & Personal Finance)

3. Nancy Kubasek, M. Neil Browne, Andrea Giampetro-Meyer, and Linda Barkacs Dynamic Business Law

4. By K. K Malik V.D. Kulshreshtha's The Indian Contract Act 1872. 1983.

5. Atul Chandra Patra. The Indian Contract Act, 1872. 1966

6. V. V Chitaley . The Indian contract act (9 of 1872) (Corpus Iuris of India). 1957

7. EBC Sale of Goods Act, 1930 May 21, 2008 Eastern Book Co 24th Edition

8. S. Masud-ul-Hassan Khan Sabri The sale of goods act, 1930, with Sales tax act, 1951, and other relevant

acts,1969. Khyber Law Publishers. 247 pages

9. The Indian Sale of Goods Act, 1930 Butterworth Publisher 1930, 245 pages

0201120: BUSINESS STRATEGY

Full marks: 100

Introduction to Business Strategy Marks: 10

Introduction: Features of Strategy; Strategy at Different Levels of Business: Corporate Strategy, Business Unit Strategy,

Operational Strategy; Nature of Business Policy: Types of Policies, Features of Business Policy, Difference Between

Policy and Strategy; Objectives of Business; Classification of Objective of Business: Economic Objectives, Social

Objectives, Human Objectives, National Objectives, Global Objectives

4

Strategic Management Marks: 20

Introduction; Need For Strategic Management: Due to Change, Provides Guidelines, Better Performance, Improved

Allocation of Resources, Competitive Advantage, Provides Holistic Approach, Improved Integration, Systematise

Business Decisions; Strategic Management Process: Environmental Scanning, Strategy Formulation, Strategy

Implementation, Evaluation and Control; Benefits of Strategic Management: Proactive Approach, Facilitates Better

Delegation, Exploiting Opportunities, Assists in Realistic and Effective Plans, To Gain Competitive Advantage,

Minimises Weaknesses, Promotes Employees’ Participation, Boost Profits, Systematic Approach for Management

Decision, Empowerment of Employees; Limitations of Strategic Management; Strategies and their Role in Strategic

Management; Role of Strategy in Strategic Management: Deliberate Attempt to Counteract Actions of Opponents,

Emergence of Tactful Decision, Creates System Approach, Helps in Formulating General Policies, Provides Integrated

Approach, Minimises Risk, Optimum Use of Organisational Resources, Continues Review; Reasons behind Failure of

Strategic Management

Corporate Strategy Marks: 22

Introduction; Nature and Scope of Corporate Management: Scope of Corporate Management; Corporate Planning:

Essentials of Corporate Planning, Steps of Corporate Planning Process, Benefits of Corporate Planning, Reasons

Attributed to the Failure of Corporate Planning, Prerequisites for Success in Corporate Planning; Need for Corporate

Management; Components of Corporate Strategy: Objectives, Vector, Competitive Advantage, Synergy; Components of

Corporate Strategy; Kinds of Corporate Strategy: Stability Strategy, Expansion Strategy, Retrenchment Strategy,

Combination Strategy; Significance of Corporate Strategy; Limitations of Corporate Strategy; Concept and Meaning of

Corporate Policy; Features of Corporate Policy; Scope of Corporate Policy; Classification of Corporate Policies:

Classification on the Basis of Scope, Classification on the Basis of Expression, Classification on the Basis of Level,

Classification on the Basis of Origin, Classification on the Basis of Functional Areas, Classification of Policies on the

Basis of Nature of Management; Importance of Corporate Policy

Top Management Marks: 6

Introduction; Management Levels: Top Level Managers, Middle Level Managers, First Level Managers; Board of

Directors: Duties of Board of Directors; Sub Committee; Chief Responsibilities and Skills of Top Management: Planning,

Organising, Controlling; Chief Executive Officer (CEO): Responsibilities

Strategic Planning Marks: 12

Introduction; Strategic Planning: Methodologies; Strategic Planning Process: Organisation Mission and Purposes, Vision,

Importance of Mission Statement, Benefits of Vision, Developing a Mission Statement, Developing a Vision Statement,

Setting Organisational Goals and Objectives; SWOT Analysis: Internal and External Factors, Avoiding Errors; The

SWOT Matrix: Formulating Strategic Alternatives, Selecting The Best Strategy, Preparing an Operational Plan, Resource

Allocation, Co-ordinating Internal Factors, Integrating Strategy and Operational Plan

Implementation of Strategy Marks: 15

Activating Strategy; Strategy Formulation vs. Strategy Implementation; Aspects of Strategy Implementation; Steps in

Implementation of a Strategy; Project Management; Formulation of a Company: Licensing Procedures, SEBI

Requirements, Foreign Collaboration, FEMA Requirements, MRTP Requirements, Business Incentives, Import and

Export Requirements, Labour Legislation, Patenting Requirements, Resources Allocation, Importance of Organisational

Structure, Structural Considerations; Other Important Strategies; BCG Matrix: Market Growth, The Growth Share Model

and Cash Position, Uses and Benefits of the BCG Matrix, Limitations of the BCG Matrix; G. E. Multi Factorial Analysis;

Factors Affecting Market Attractiveness; PEST Analysis

5

Social Responsibility Marks: 15

Introduction; Characteristics of Social Responsibility; Components and Areas of Social Responsibility: Towards Owners

of Enterprise, Towards Workers, Towards Consumers, Towards the Society, Toward the Government, Toward the

Weaker Section of Society, Towards the Economic Policy of State; Arguments Against Social Responsibility of Business;

Importance of Business Ethics; Social Responsibility for Economic Growth; Outcomes of Social Responsibility; Social

Audit; Need for Social Audit; Types of Social Audit: Social Process Audit, Financial Statements Format Social Audit,

Macro-Micro Social Indicator Audit, Social Performance Audit, Partial Social Audit; Uses of Social Auditing

Reference Books:

1. Charles R. Greer, (December 7, 2000). Strategic Human Resource Management: A General Managerial

Approach. 2nd edition. Prentice Hall. 348 pages.

2. Derek F. Abell, (April 1980). Defining the Business: The Starting Point of Strategic Planning. Prentice Hall. 288

pages.

3. Fred R. David, (March 11, 2008). Strategic Management: Concepts and Cases. 12th Edition. Prentice Hall. 704

pages.

4. Harvard Business School Press, (July 1, 2005). Strategy: Create and Implement the Best Strategy for Your

Business. 1st edition. Harvard Policy. 162 pages.

5. J. L. Thompson, (1997). Strategic Management: Awareness and Change. 2nd Edition. International Thompson

Business Press, London

0201044: QUANTITATIVE TECHNIQUES IN BUSINESS

Full Marks: 100

Matrices & Determinants Marks: 13

Introduction; Matrix; Types of Matrix: Row Matrix, Column Matrix, Square Matrix, Zero or Null Matrix, Diagonal

Matrix, Unit or Identity Matrix; Operations on Matrices: Addition of Two Matrices, Subtraction of Two Matrices, Scalar

Multiplication of a Matrix, Multiplication of Two Matrices; Determinants: Singular and Non-singular Matrices; Properties

of Determinants; Difference between Matrices & Determinants; Uses & Applications of Matrices & Determinants;

Solutions to System of Linear Equations

Mathematical Logic Marks: 8

Introduction: Statement, Compound statement, Truth Table; Logical Connectives: Conjunctions, Disjunction, Negation,

Conditional; Tautology and Contradiction; Laws of Algebra of Propositions

Set Theory Marks: 15

Definition; Standard Sets; Types of Sets: Finite set, Infinite set: If the set contains an infinite number of elements it is

called an infinite set, Null set or Empty set, Universal set; List of Symbols: Belongs to ( ), Not Belongs to ( ) : x

A : x is not an element of set A, Equal to ( = ) : A = B : A and B are equal sets, Not Equal to ( ) : A B : A and B

are unequal sets., Subset ( ) : A B : Set A is a subset of set B, Not a Subset ( ); Operations on Sets: Intersection ( ),

Complementary Set ( or ); De Morgan’s Law; Application

6

Arithmetic Progression & Geometric Progression Marks: 15

Introduction; Arithmetic Progression; Geometric Progression; Sequences: Definition, nth Term of the Sequence ( t ) n,

Sum of the First n Terms (S ) n; Arithmetic Sequence or Arithmetic Progression: Definition, nth Term of an A.P., Sum of

the First n Terms of an A.P. (S ) n, Properties of an A.P.; Geometric Progression; nth Term of a G.P, Sum of the First n

Terms of a G.P. (S ) n

Probability Marks: 10

Introduction; Definition; Sample Space & Events; The Venn Diagram; Rules of Probability; Applications; Conditional

Probability: Independent & Dependent Events:, Multiplication Rule:, Conditional Probability: Independent events,

Conditional Probability: Dependent Events, Multiplication Rule: Dependent Events; How to calculate the Probabilities?;

Steps to solve probability

Permutation & Combination Marks: 5

Introduction to principles of counting; Definition of Permutation; Combination; Fundamental principles of counting:

Addition Rule

Interpolation Marks: 7

Introduction; Definition of Interpolation; Application; Need & Importance of Interpolation; Methods of Interpolation:

Graphical Method, Newton’s method of advancing differences, Lagrange’s Method, Newton-Gauss Foreword Method,

Newton-Guass Backward Method

Commercial Arithmetic Marks: 7

Introduction; Commission & Brokerage: Application of Commission:; Profit & Loss; Formulae; Interest: Interest:, Simple

Interest, Compound Interest; Present Worth; True Discount (T.D.); Sum Due (S.D.), Insurance

Relations & Functions Marks: 5

Relation; Domain & Range of a Relation; Functions: Range, image, co-domain; Break Even Analysis

Statistics Marks: 15

Introduction; Definition of Statistics; Scope and Applications of Statistics; Characteristics of Statistics; Functions of

Statistics; Limitations of Statistics; Classification; Objectives of Classification; Characteristics of Classification;

Frequency Distribution: Discrete or Ungrouped Frequency Distribution, Continuous or Grouped Frequency Distribution,

Cumulative Frequency Distribution

Reference Books:

1. Dr. V.N. Kala, Rajashri Rana. Matrices. 2009.Laxmi Publication ltd. First Edition. P1-25 & 140-144.

2. TR Jain, SC Agarwal. Business Mathematics & Statistics. V.K Enterprises.2009-10. Revised. P1-40.

3. TR Jain, SC Aggarwal, Quantitative Methods. 2008-09. FK Publication. P1-92.

4. J.O.Bird(2001), Newnes engineering mathematics pocket book, Matrices & determinants, Butterworth &

hannmen, p230-240.

5. Gareth Williams (2009), Gareth Williams, Matrices & determinants, Jones& Bartlett Publications, 7th Edition,

p69-165.

7

0201125: MANAGING FINANCIAL RESOURCES

Full Marks: 100

Introduction to Financial Management Marks: 15

Introduction; Definition; Nature & Scope of Financial Management; Financial Management Decisions; Objectives of

Financial Management; Functions of Financial Management; Forms of Business Organisation

Business Funding Marks: 10

Introduction; Purpose of Short Term & Long Term Finance; Sources of Short Term & Long Term Finance: Short Term

Finance, Long Term Finance

Understanding Financial Statements Marks: 8

Introduction; Meaning; Need of Financial Statements, Types of Financial Statements

Managing Debtors, Creditors, Stocks & Cash Marks: 15

Introduction; The Management of Debtors: Formulating a Credit Policy, Terminologies Used in Debtors Management,

Procedure for Dealing with Debtors; Management of Creditors: Trade Credit, Other Creditors; Management of Stocks:

Stock Costs, The EOQ Formula, Uncertainties in Demand and Lead Times: A Re-order Level System; The Management

of Cash

Evaluating Financial Performance Marks: 10

Introduction; Ratio Analysis: Profitability Ratios, Turnover Ratios, Financial Ratios, Leverage Ratios; Fund Flow

Analysis: Preparation of Funds Flow Statements

Capital Budgeting Marks: 15

Introduction; Types of Capital Budgeting Decisions; Importance of Capital Budgeting; Capital Budgeting Techniques:

Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), Pay-Back Period (PBP), Return on

Investment (ROI)

Budgeting & Budgetary Control Marks: 12

Introduction; Budget; Advantages of Budgets & Budgetary Control; Limitations of Budgets & Budgetary Control; Types

of Budgets: Cash Budget; Budgetary Planning

Different Types of Costs & Its Analysis Marks: 15

Introduction; Functional Costs; Detailed Functional Costs; Direct & Indirect Costs: direct costs, indirect costs; Cost

Volume Profit Analysis: Contribution Approach, Profit Volume Ratio (P/V Ratio), Break-even Analysis, Computation of

Break-even point

Reference Books:

1. Khan & Jain, Management Accounting, Management Accounting, Tata McGraw-Hill, 4th Edition, 2006, pp.17.1-

17.35.

2. Lawrence J. Gitman, Principles Of Managerial Finance, Pearson Education India, 11th Edition, 2007, pp. 356.

8

3. Leopold A. Bernstein, John J. Wild, Analysis of financial statements, Managing cash & cash flows, McGraw-Hill,

2000.

4. Leopold A. Bernstein, John J. Wild, Analysis of financial statements, Financial Ratio Analysis, McGraw-Hill,

2000.

5. M. Y. Khan, Financial Management: Text, Problems And Cases, budget & budgetary control, Tata McGraw-Hill,

4th Edition, 2004, pp.9.1-9.28.

6. Paul M. Collier, Samuel Agyei-Ampomah, CIMA Official Learning System Management Accounting Risk and

Control Strategy, Butterworth-Heinemann, 2008.

1

SEMESTER III (BBA)

0201127: MANAGEMENT ACCOUNTING

Full Marks: 100

Financial Management and Planning Marks: 12

Introduction to Financial Management; Goals; Financial Decisions; Interface between Finance and Other Business

Functions; Financial Planning; Capitalisations: Cost Theory, Earnings Theory; Over-capitalisation; Under-capitalisation

Financial Accounting Marks: 8

Meaning and Definition; Functions; Characteristics; Stakeholders of Financial Accounts; Categories of Accounting;

Common Terms Used in Accounting

Book-keeping and Accounting Concepts Marks: 10

Introduction; Entities; Advantages; Concept of Double Entry; Types of Account; Accounting Concepts

Double Entry and Journals Marks: 10

Introduction; Stages of Preparing the Financial Statement; Journals: Importance of Journal, Format of Journal

Ledger Marks: 10

Meaning and Definition; Types; Steps in Posting from Journal to Ledger

Trial Balance Marks: 7

Meaning and Definition; Errors; Limitations

Final Account Marks: 8

Meaning and Definition: Trading Account, Profit and Loss Account; Balance Sheet

Introduction to Managerial Accounting Marks: 15

Definition and Meaning; Why Management Accounting; Function of Management Accounting; Difference Between

Financial Accounting and Managerial Accounting

Financial Ratio Analysis Marks: 10

Introduction; Meaning of Ratio Analysis; Presentation of Ratio; Classification of Ratios

Cash Flows Marks: 10

Meaning and Definition; Benefits of Statement; Categories; Format; Methods for preparing Cash Flow Statements

Reference Books:

1. Dr. Patankar S., 2008. Introduction to Accounting and Management Accounting. University of Pune: Nirali

Publications.

2. Polejewski S. A., 2008. Resource Consumption Accounting. University of St. Thomas.

3. Lerner, Joel. and Cashin, James. 2009. Schaum’s Outline of Principles of Accounting. McGraw-Hill

2

4. Weygandt, Jerry J. and Kimmel, Paul D.1997 Financial Accounting, 2E, General Ledger. John Wiley & Sons Inc.

5. Davidson, Desiree. 2008. Desiree’s Double Entry Accounting. CreateSpace

6. Pacioli, Luca 2010. The Rules of Double-Entry Bookkeeping: Particularis de computis et scripturis. CreateSpace

0201126: FINANCIAL SYSTEM AND AUDITING

Full Marks: 100

Financial System Marks: 10

Introduction; Functions; Components; Overview of Indian Financial System; Structure: Financial Institutions, Financial

Instruments, Financial Markets, Financial Services; Reserve Bank of India (RBI): Functions of RBI; Monetary Policy:

Monetary Policy in India, Monetary Policy Instruments, Credit Control Measures of Reserve Bank of India

Commercial Banks Marks: 10

Introduction; Evolution of Commercial Banks in India; Functions; Recent Trends: Technology, Outsourcing of Services,

Financial Inclusion; Development Banks: Features of a Development Bank, Functions of Development Banks, Major

Objectives of Development Bank; IFCI: objectives, functions; IDBI: objectives, functions; IIBI, SIDBI, ICICI; objectives,

functions; NABARD: Objectives, Roles and Functions, NABARD in Present Scenario; EXIM

Financial Services and Financial Markets in India Marks: 15

Introduction; Characteristics of Money Market; Functions; Importance; Difference between Capital and Money Market;

Indian Money Market Instruments; Drawbacks of Indian Money Market; Reforms in Indian Money Market; Depository

System; Merchant Banking; SEBI; Securities and Exchange Board of India Act, 1992; Functions of SEBI; Credit Rating:

Meaning of Credit Rating, Credit Rating Agencies in India, Benefits of Credit Rating, Factors for Successful Credit

Rating Systems, Process of Rating

Capital Market Marks: 15

Introduction; Classification: Distinction between Primary Market and Secondary Market; Capital Market Efficiency:

Forms of Capital Market Efficiency; Capital Market in India: Structure of Indian Capital Market, Capital Market

Operations; Role of Capital Market in India; Importance of Capital Market; PESTEL Analysis of Indian Capital Market;

Capital Market Regulations; Reforms in the Capital Market; Introduction to Stock Exchanges: Characteristics of Stock

Exchange, Functions of a Stock Exchange, Advantages of Stock Exchange, Limitations of Stock Exchanges, National

Stock Exchange of India

Auditing Marks: 13

Introduction; Types: Regularity Audit, Financial Audit, Receipt Audit, Performance Audit; Need for Auditing;

Limitations of Audit and Detection of Fraud; Auditing Standards; Internal Audit; Professional Practices Framework;

Audit Process; Auditing Documentation: Form and Content of Documentation, Permanent and Current Audit Files, Need

for Audit Documentation, Retention of Working Papers/ Documents, Tips for Auditors on Documentation / Working

Papers; Internal Control System: Scope of Internal Control, Internal Control System Components, Limitations Inherent in

Internal Control

3

Audit of Limited Companies Marks: 12

Introduction; Need for a Company Auditor; Qualification of a Company Auditor; Disqualification; Appointment: First

Auditor of a Company, Reappointment of Auditors; Removal of an Auditor; Status of an Auditor; Rights and Duties:

Rights, Duties, Some Legal Decisions; Auditing Standards; Divisible Profits and Dividend; Audit Report: Responsibilities

for making a Report, Requisites of a Good Audit Report, Types of Audit Report; Special Audit of Banking Companies:

Legislations Relevant to Audit of Banks, Provision Relating to Audit, Powers of the Auditor, Auditor’s Report, Special

Audit, Approach to Banks' Audits; Audit of Educational Institutions; Audit of Insurance Companies

Audit of Non-profit Companies and Fraud Detection Marks: 10

Audit of Non-profit Organisations; Accounting and Auditing in not-for-profit Organisations — some Critical Issues; Non-

profit Audit Committee Charter; Fraud: Characteristics of Fraud and Error; Types of Fraud; Preventing Fraud; Auditor’s

Responsibility in Finding Fraud; Clauses of Fraud in Auditing in India

Audit of Limited Companies Marks: 15

Recent Trends in Auditing; Cost Audit: Features, Objectives, Scope, Cost Auditor, Qualification of Cost Auditor, Powers

of a Cost Auditor, Duties of a Cost Auditor; Tax Audit: Purpose of Tax Audit, Books of Accounts and List of

Documents/Papers Required for Tax Audit Purpose, Standard Procedures or Steps for Tax Audit, Requirements of Tax

Audit, Tax Auditor; Management Audit: Process of Management Audit, Advantages of Management Audit, Management

Audit Report

Reference Books:

1. Gordon, E. and Natarajan, K. 2010. Financial Markets, Global Media.

2. Gray,I and Manson, S., 1989. The audit process: principles, practice and cases, Routledge.

3. Gup, B. E., Kolari, J. W. and Fraser, D. R., 2005. Commercial banking: the management of risk, J. Wiley.

4. Howells, P. and Bain, K., 2007. Financial markets and institutions, 5th ed., Prentice Hall/Financial Times, 2007

5. Kanuk A., R., 2002. Capital markets of India: an investor’s guide, John Wiley and Sons.

6. Khan, 2006. Indian Financial System 5E, Tata McGraw-Hill Education.

7. Millichamp, A. H., 2002. Auditing, 8th ed., Cengage Learning EMEA.

0201117: INTRODUCTION TO INTERNET

Full Marks: 100

Overview of Internet Marks: 12

Introduction; History; Internet Culture; Internet Service Provider; Addresses: Internet Addresses, IP Address, Domain

Name Server; Internet Tools; Internet Applications

Components of Internet Structure Marks: 10

Personal Computer; Communication Equipment of User: Local Loop Carrier, Location of ISP, Web Servers

Electronic Mail and Features of Internet Marks: 15

Introduction; Message Components; Mailer Features; E-mail Management; MIME Types; Newsgroups; Mailing Lists;

Chatting Rooms

4

World Wide Web Marks: 15

Introduction; Web Browser; Searching WWW: Directories, Search Engines, Meta Search Engines, Searching Strategies;

Browsing and Surfing; Web Page Installation; Plug-ins

Languages Marks: 15

HTML (Hyper Text Markup Language); Dynamic; Java Script Language; XML (Extended Markup Language); VRML

(Virtual Reality Modelling Language)

Cookies Marks: 10

Introduction; Functions; Types; Benefits; Managing Cookies

Internet Connectivity Marks: 13

Dial-up Connection from PC; Accessing Internet through Leased Line; Connecting to Internet through a Mobile Phone;

Connecting to Internet through Cable Network

Internet Security Marks: 10

Security and Internet; Password Protection; Computer Viruses: Avoiding Viruses; Spyware; Firewalls; Proxy Servers

Reference Books:

1. Brown, H., 2001. Internet Tools, Cengage Learning College.

2. Chambers, L. M., 2010. PCs All-in-One For Dummies, John Wiley & Sons.

3. Collin, H. M. S., 1997. Setting up a Web server, Elsevier.

4. Colmer, S. R. and Thomas, M. T., 2005. The senior’s guide to the Internet: surfing, shopping, e-mail and security,

EKLEKTIKA, Inc.

5. Eckel, G. and Steen, W., 1996. Intranet working, New Riders.

6. Elmer, G., 2002. Critical perspectives on the Internet, Rowman & Littlefield.

0201121: QUALITY MANAGEMENT

Full Marks: 100

Introduction to Quality Systems Marks: 18

Introduction; Importance of Quality; Levels; Quality and Financial Performance; History; Quality Costs- Types and

Categories: Nature of Costs; Quality Control: objectives, benefits, Quality Control and Inspection; Quality and

Competitive Advantage: Use of Information for Competitive Advantage, Competitive Advantage, Role of Information in

Competitive Environment, Porter – Miller Postulates, Changes in Industry Structures, Spawning of New Business,

Functional Uses, Strategic Uses; Total Quality Management (TQM): The Importance of Customer-Supplier Relationships-

Quality Chains, Main Principles of TQM, Introducing TQM into a Business; Taguchi Loss Function

Statistical Process Control Marks: 17

Introduction; Chart Basics: Variable Control Charts, XBAR/S Chart vs. XBAR/R Chart, S Charts (Standard Deviations),

R Chart (Ranges), I Chart (Individuals), Attribute Control Charts, P Chart vs. NP Chart, P Chart (Proportion Defective -

%), NP Charts (Number Defective – n), C Charts, U Chart; Extraction of Information; Capability Index; Individual – X

5

and Moving Range Charts; An SPM/TQM Implementation Model; The Seven Basic Tools of Quality: Flowcharts, Check

Sheets, Histograms, Pareto Analysis, Cause and Effect Diagram, Scatter Diagram, Control Charts

Problem Solving Techniques for Quality Management Marks: 15

Introduction; Six Sigma Overview: The Methodology, Strategies for Six Sigma Introduction; Pareto Analysis; Failure

Modes and Effects Analysis (FMEA): Types of FMEAs, FMEA usage, Benefits of FMEA, FMEA Timing, FMEA

Procedure, Reliability, Stages of FMEA, Other Types of FMEA; Brainstorming: Usage Of Brainstorming, The Steps In

Brainstorming Process, Basic Principles Of Brainstorming; The Deming Cycle; Juran’s Improvement Program

Strategic Quality Management Marks: 15

Total Quality Management (TQM): History, Basic Concept, Structure, Key Facets of TQM Integrative Focus are the PIs,

Principles of TQM; Total Company Involvement; Technical and Managerial TQM: Implementation of TQM, Quality

Council, Quality Statements, Strategic Planning, Annual Quality Improvement Program, Barriers to TQM

Implementation; Philosophies of TQM

Reliability Marks: 15

Defining Reliability: Evolution, Reliability Measurement, Planning, Factors affecting; Product Life Characteristic Curve;

Reliability Function: Scope, Objectives, The Strategic Importance of Maintenance and Reliability; Reliability

Engineering: Standardisation, Redundancy, Physics of Failure, De-rating Practice, Reliability Testing, Burn-in, Failure

Mode and Effect Analysis, Fault Tree Analysis (FTA); Types of Reliability: Inter-Rater or Inter-Observer Reliability,

Parallel-Forms Reliability, Internal Consistency Reliability; Comparison of Reliability Estimators

Health and Safety Marks: 20

Introduction; Theory and Hypotheses: ISO 9001 and Changes in Plant Scale, ISO 9001 and Wages, ISO 9001 and

Occupational Health and Safety; Classification of Hazards- ISO 9000: Hazards Analysis, Critical Control Points and

Control Measures Hazard Analysis, Classification of Hazard According to the Risk and Severity (Hazard Index),

Assessment of Risk In Hazard Analysis; Key Elements of Successful Health and Safety Management: Policy and

Commitment, Planning, Implementation and Operation, Measuring Performance, Auditing and Reviewing Performance;

Codes of Practice: Regulations, How Regulations Apply, What Form Do they Take?, The Relationship between the

Regulator and Industry, What Next?; The Statement of Health and Safety Policy: Basic Objectives and General Content of

Statement, Organisation (People and their Duties), Arrangements (Systems and Procedures)

Reference Books:

1. Hartman, M. G., 2001. Fundamental Concepts of Quality Improvement, ASQ Quality Press.

2. Hutchison, D., 1997. Safety Health and Environmental Quality Systems Management: Strategies for Cost-

Effective Regulatory Compliance, Lanchester Press Inc.

3. Ireland, L.R., 2007. Quality Management for Projects and Programs, Project Management Institute.

4. Leemis, L. M., 2009. Reliability: Probabilistic Models and Statistical Methods, Lawrence Leemis.

5. Montgomery, D. C., 2008. Introduction to Statistical Quality Control, 6th ed., Wiley.

6. Nemoto, M. and Lu, D., 1987. Total Quality Control for Management: Strategies and Techniques from Toyota

and Toyoda Gosei, Prentice Hall Trade.

7. Norton, M., 2006. Quick Course in Statistical Process Control (Net Effect), 1st ed., Prentice Hall.

8. Rose, K.H., 2005. Project Quality Management: Why, What and How, J. Ross Publishing.

9. Suokas, J. and Rouhiainen,V., 1993. Quality Management of Safety and Risk Analysis, Elsevier Science.

10. Weinstein, M. B., 1997. Total Quality Safety Management and Auditing, 1st ed., CRC-Press.

6

0201122: SMALL BUSINESS MANAGEMENT

Full Marks: 100

Entrepreneurship and Small Business Marks: 15

Introduction; Who are Entrepreneurs?; What is Small Business?; Rewards of Entrepreneurship: Make Money (Profit), Be

Your Own Boss (Independence), Escape a Bad Situation (Freedom), Enjoy a Satisfying Life (Personal Satisfaction),

Contribution to Community (Personal Fulfilment), Special Niche; Characteristics of Successful Entrepreneurs; Varieties

of Entrepreneurship: Founder Entrepreneurs versus Other Business Owners and Franchisees, High-potential Ventures

versus Attractive Small Firms and Micro-businesses, Artisan versus Opportunistic Entrepreneurs, Women Entrepreneurs,

Entrepreneurial Teams; Integrity and Entrepreneurship: What is Integrity?, Frame Work of Integrity, Social Responsibility

and Small Business, Governmental Laws and Regulations

The Right Small Business Marks: 10

Introduction; Examining Your Personal Objectives; Exploring and Identifying Business/Start-up Ideas; Creating a New

Business from Scratch: Finding Start-up Ideas, Sources of Start-Up Ideas; Change-Based Sources of Entrepreneurial

Opportunities; Applying Innovative Thinking to Business Ideas

Franchises and Buyouts Marks: 15

Introduction; Pros and Cons of Franchising: Other Advantages of Franchising, Training, Financial Assistance, Operating

Benefits, Limitations of Franchising, Franchise Costs, Restrictions on Business Operations, Loss of Independence, Lack

of Franchisor Support; Franchising Options; Structure of Franchising Industry; Evaluating Franchise Opportunities:

Selecting a Franchise, Investigating the Potential Franchise, Finding Global Franchising Opportunities, Legal Issues in

Franchising; Buying an Existing Business: Reasons for Buying an Existing Business, Finding a Business to Buy,

Investigating and Evaluating Available Businesses, Non-quantitative Factors in Valuing a Business, Negotiating and

Closing the Deal

Developing the New Venture Business Plan Marks: 10

Introduction; The Purpose of a Business Plan: Need of Business Plan; Marketing of Small Business: Marketing Plan,

Market Analysis, Competition, Marketing Strategy; Location Plan: Importance of Location Decision, Factors in Selecting

a Good Location, Attraction of Home-Based Business, Technology and Challenges of Home-Based Business, Start-Up

Business on Internet, E-Commerce Business Model; Financial Forecasting; Sources of Financing: Sources Close to Home,

Bank Financing, Business Suppliers and Asset-Based Lenders, Private Equity Investors

Focusing on the Customer Marks: 15

Introduction; Building Customer Relationship: The Importance of CRM to Small Firms, Components of Customer

Satisfaction, Understanding Psychological and Sociological Influences on Customers; Product Life Cycle and New

Product Development: Product Life Cycle, New Product Development Process; Supply Chain Management:

Intermediaries, Channels of Distribution, Scope of Physical Distribution; Pricing Decisions: Setting a Price, Selecting a

Price Strategy; Promotional Planning: Determining the Promotional Budget, Advertising Practices for Small Firms, Sales

Promotional Tools; Global Marketing: Small Business as Global Enterprises, Forces Driving Global Business

Managing Growth in Small Businesses Marks: 10

Introduction; Entrepreneurial Leadership: Leadership, Leaders Shape the Culture of the Organisation; Managing Human

Resources: Need for Quality Employees, Lure of Entrepreneurial Firms, Sources of Employees, Diversity in Workforce;

7

Managing Operations: Organisational Culture and Total Quality Management, Importance of Improving Productivity, The

Importance of Purchasing, Objectives of Inventory Management; Managing Risk: Classification of Business Risk, Risk

Management, Risk Management and Small Business

Managing Firm’s Assets Marks: 10

Introduction; Working Capital Cycle: Timing and Size of Working-Capital Investments; Managing Cash Flows: Nature of

Cash Flows Revisited, Cash Budget; Managing Accounts Receivables; Managing Inventories: Reducing Inventory to Free

Cash, Monitoring Inventory, Controlling Stockpiles; Managing Inventories; Managing Accounts Payable; Capital

Budgeting: Capital Budgeting Techniques, Capital Budgeting Analysis in Small Firms

Evaluating Financial Performance Marks: 15

Introduction; Basic Requirements for Accounting Systems: Record-Keeping System, Computer Software Packages,

Outside Accounting Services; Alternative Accounting Options: Cash versus Accrual Accounting, Single-Entry versus

Double-Entry Systems; Internal Accounting Controls; Evaluating a Firm’s Financial Performance: Evaluate a Firm’s

Ability to Pay Bills, Assess a Firm’s Overall Profitability, Measure a Firm’s Use of Debt and Equity Financing, Evaluate

the Rate of Return Earned on Owner’s Investment

Reference Books:

1. Epstein, L. & Myers, S., 2009. Small Business Accounting, John Wiley & Sons, p. 410.

2. Garrison, R., Noreen, E. & Brewer, P., 2012. Managerial Accounting, 14th ed., McGraw-Hill Higher Education.

p. 832.

3. Harper, S. C., 2010. The McGraw-Hill guide to starting your own business: a step-by-step blueprint for the first-

time entrepreneur, 2nd ed., McGraw-Hill Professional, p.253.

4. Keown, A. J., 2003. Foundations of finance: the logic and practice of financial management, 4th ed., p.566.

5. Khan. & Jain., 2007. Financial Management, 5th ed. Tata McGraw-Hill Education.

6. Libby, R., Libby, P. A. & Short, D. G., 2011. Financial Accounting, 7th ed., Mc-Graw-Hill/Irwin.

7. Longenecker, J. G. & Loeza, E. L., 2010. Small Business Management, 14th ed., Cengage Learning, p.744.

1

SEMESTER IV (BBA)

0201082: FINANCIAL REPORTING AND CONTROL (ACCOUNTS)

Full Marks: 100

Introduction to Financial Accounting Marks: 12

Meaning and Definition; Functions; Characteristics; Stakeholders of Financial Accounts; Categories; Common terms used

in Accounting

Introduction to Book-keeping and Accounting Concepts Marks: 10

Introduction; Entities; Advantages; Concept of Double Entry; Types of Account; Accounting Concepts

Double Entry and Journals Marks: 10

Stages of Preparing the Financial Statement; Journals: Importance of Journal, Format

Ledger Marks: 10

Meaning and Definition; Types; Steps in Posting from Journal to Ledger

Trial Balance Marks: 8

Meaning and Definition; Errors; Limitations

Final Account Marks: 10

Meaning and Definition: Trading Account, Profit and Loss Account; Balance Sheet

Introduction to Managerial Accounting Marks: 15

Definition and Meaning; Why Management Accounting; Function of Management Accounting; Difference between

Financial Accounting and Managerial Accounting

Financial Ratio Analysis Marks: 10

Meaning of Ratio Analysis; Presentation of Ratio; Classification of Ratios

Cash Flows Marks: 15

Meaning and Definition; Benefits of Cash Flow Statement; Categories; Format; Methods for Preparing Cash Flow

Statements

Reference Books:

1. Albrecht, S. W., Stice, K. E., Stice, D. J. & Swain, R. M., 2010. Accounting: Concepts and Applications, 11th ed.

Cengage Learning.

2. Banerjee, K. B., Accountancy for Class XI, PHI Learning Pvt. Ltd.

3. Belkaoui, R. A., 2004. Accounting Theory, 5th ed. Cengage Learning EMEA.

4. Bendrey, M., Hussey, R. & West, C., 2004. Essentials of Financial Accounting in Business, Cengage Learning

EMEA.

5. Copeland, M. R., Dascher, E. P., Strawser, R. J. & Strawser, H. R., 1999. Managerial Accounting, 8th ed.

Cengage Learning College.

2

0201084: HUMAN RESOURCE MANAGEMENT

Full Marks: 100

Human Resource Management-An Introduction Marks: 8

Basic Definition; Responsibilities: Human Resource Management Goal:, Recruitment and Selection of Candidates:,

Training and Development of Employee:, Organisational Development:, Career Development of the employee:, Job

Design:, Performance Management System; Comparison between Personnel Management and Human Resource

Management: Comparison on the Basis Beliefs and Assumption:, Comparison on the basis of Strategic Aspects:,

Comparison on the Basis of Line Management:, Key Levers:; Importance of the Human Resource Management; Role of

the Human Resource Management; Human Relation Theory; Revolution of the Human Resource Management; Human

Relation Concept; To Understand Human Behavior

Human Resource Management in India Marks: 5

Introduction; Concern of the Human Resource Management Department; Significance; History in India; Indian

Management is Unique; Human Relation Movement in India; Scope of Human Resource Management in India

Human Resource Planning Marks: 5

Definition: Human Resource Planning; Benefits; Uses; Activities Involve; Need; Process: Benefits; Human Resource

Planning System; Responsibility of Human Resource Planning Department

Recruitment and Selection Marks: 8

Introduction; Concept: Manpower Planning, Job Analysis Method, Identification of Vacancies, Preparation of Budget,

Preparation and Publication of Information, Reception of Application Form; Other Methods of Recruitment: Campus

Recruitment:, Walk-In Interview, Employee’s Referrals, Labor Unions, Indoctrination Seminars, Unconsolidated

Application, Nepotism, Leasing, Voluntary Organisations, Computer Data Bank; Recruitment and Selection Policy:

Selection Policy, Recruitment Policy; Recruitment Practice In India; Selection Technique; Evaluation and Selection

Criteria; The Selection Process: Preliminary Interviews, Application Blanks, Check of References, Written Tests,

Employment Interviews, Medical Examination, Appointment Letter; Types of Interviews: Informal Interview, Formal

Interview, Patterned Interview, Depth Interview, Stress Interview, Group Interview, Panel Interview; Approval by

Manager; Medical Examination; Induction

Training and Development Marks: 9

Introduction; Concept of Training; Objective: To Increase Productivity, To Improve Quality, To Help a Company Fulfill

Its Future Personnel Needs, To improve Organisational Climate, Obsolescence Prevention:, Personal Growth; Difference

between Training and Development; Objective of Training: Acquiring Intellectual Knowledge, Acquiring Manual Skills,

Acquiring Problem-solving Skills; Importance; Benefits; Training Need Identification; Total Organisational Analysis;

Organization Analysis Requirements; Organisational Diagnosis; Task Analysis: Task Lists, Job Breakdown, Job

Performance; Performance Analysis; Training Needs Identification; Different Kinds of Training Needs; Methodology of

Training and Development: On-the-job Technique, Off-the-job Technique, Orientations are for New Employees; Training

and Development Process; Simulation Exercises and Role Paying: Audiovisual, Job Rotation, Apprenticeship, Internship,

Programmed Learning, Laboratory Training; Evaluating Training Program; What Should Be Evaluated?; Training

Evaluation Outcomes: Reactions, Learning, Behavior, Results

3

Employees Growth Marks: 7

Introduction; What is Career Planning; Importance; Succession Planning; Need; Other Career Programs: Work Family

Programs, Relocation Assistance and Hiring Practices, Work Family Seminar and Flexible HR Practices, Flexible Work

Schedules, Outplacement Program, Special Programs for Women, Minorities and Employees with Disabilities, Fast Track

Employees

Performance Appraisal Marks: 10

Introduction; Concept and Need of Employee Review: Objectives of Performance Appraisal; Concept; Types of Appraisal

Methods: Critical Incident Method, Weighted Checklist Method, Paired Comparison Analysis, Graphic Rating Scales,

Essay Evaluation Method, Behaviorally Anchored Rating Scales, Performance Ranking Method, Management by

Objective (MBO) Method, 360 Degree Performance Appraisal, Forced Ranking (Forced Distribution), Behavioral

Observation Scale; 360 Degree Performance Appraisal; Steps: Superiors, Self-assessment, Peers, Subordinates,

Customers; Important Factor in the 360 Degree Feedbacks; Advantages; Problem with the 360 Degree Appraisal Process;

Management by Objectives (MBO); Unique Features and Advantages of MBO; Benefit

Compensation Management Marks: 8

Introduction: Components of Compensation System; Types: Direct Compensation, Indirect Compensation; Need of

Compensation Management; Managing Compensation: Subsistence Theory, Standard of Living Theory, Residual

Claimant Theory, The Wage Fund Theory, Demand and Supply Theory, Marginal Productivity Theory, Purchasing Power

Theory, The Bargaining Theory of Wages, Classification of Wages; Designing and Administering Benefits: Collective

Bargaining, Mediation and Conciliation, Investigation, Arbitration, Adjudication

Job Evaluation Marks: 8

Introduction; Assess Employee Contribution; Definition; Objective; Essentials for the Success of Programme; Procedure:

Analyze and Prepare Job Description:, Select and Prepare a Job evaluation Plan, Classify Jobs, Install the Programme,

Maintain; Job Evaluation Method; Advantages; Limitations of Job Evaluation; Job Satisfaction; Determinants of Job

Satisfaction can be Enumerated as; Promotion and Transfers; Promotion; Definitions of Promotion; Transfers; Types

Morale Marks: 7

Introduction; Meaning; What is Low Morale; Importance; Employee’s Morale: The Employee’s Background Which

Includes, An Employee’s Personal Environment Encompasses, Management Practices Influencing Morale Include,

Bottom Line; Morale and Productivity; Measurement of Employee’s Morale; Interview Method: Guided Interview,

Unguided Interview; A combination of the Guided and Unguided Interview; Company’s Record Method; General

Impression of the Supervisor; Listening-in by a Trained Observer; The Questionnaire Method; Conducting the Survey;

Measurement of Employee Morale; Improving Morale

Motivation Marks: 8

Introduction; Concept; Definition of Motivation by Different Author; The Motivation Cycle; Working Situation of

Employees; Motivation Techniques; Steps; Theories of Motivation; Maslow’s Hierarchy of Needs; McGregor’s Theory X

and Theory Y: Theory X, Theory Y, Theory Z, Some Important Points; Herzberg’s Hygiene & Motivational Factors:

Hygiene or Dissatisfiers:, Motivators or Satisfiers; Analysis of Maslow, Herzberg, and McGregor’s Theories

4

Grievance and Discipline Procedure Marks: 8

Introduction; Causes of Grievance Arise:; Pre-requisites of a Grievance Procedure; Grievance Handling Procedure;

Benefits; Grievance Handling: Initial Step, Intermediate Step, Final Company-Union Step; Arbitration; Concept of the

Discipline; Principles for Maintenance; Meaning and Objective; Disciplinary Procedure; Basic Ingredients or Guidelines

of a Disciplinary Action; Disciplinary- Action Penalties; Procedure for Disciplinary: An Accurate Statement of the

Disciplinary Problem, Collection of Data or Fact Bearing on the Case, Selection of Tentative Penalty, Choice of Penalty

Group and Leadership Marks: 9

Concept of Group: Definition; Characteristic; Group Fulfills the Following Needs of its Members; Types; Formal Work

Groups; Informal Work Groups: Informal Work Groups and Security Needs, Informal Work Groups and Social Needs,

Informal Work Groups and Esteem Needs, Informal Work Groups and Esteem Needs, Advantages, Disadvantages,

Elements of Group Behavior; Group Decision Making; Advantages; Potential Problems with Group Decisions; Problems

of Individual Dominance; Group Dynamics; Principles; Definition Leadership; Concept; Characteristics; Co-existence

with Followership; Understanding Nature; Situation; Importance; Leadership Theories; Contingency Theories; The Path-

Goal Theory; Contemporary Theories; Team Leader; Classification of Leadership

Reference Books:

1. Aswathappa, K. International Human Resource Management, Sadhna, Das, McGraw Hill Companies.

2. Beardwell, L. & Holden, L., Human Resource Management, Jacrnillan, Delhi.

3. Bohlander, et al, 2004. Managing Human Resources, 13th ed., Cengage Learning

4. Byars, L. & Rue, L., 2010. Human Resource Management, 10th ed., McGraw-Hill/Irwin.

5. Chhabra, T. N. Human Resource Management, Dhanpat Rai & Co., Delhi.

6. De Cenzo D.A & Robin, S.P.,1997. Personnel /Human Resource Management. McGraw Hill.

7. Singh, K. & Duggal, B. R. Human Resource Management, Sun India Publications, Delhi.

8. Stewart, G. L. & Kenneth, G. B., 2010. Human Resource Management, 2nd ed., Wiley.

9. Suri, R. K. & Chhabra, T.N. Industrial Psychology, Sun India Publications, New Delhi.

0201131: TAXATION

Full Marks: 100

Income Tax Act, 1961 Marks: 12

History of Taxation Post 1922: Preliminary, Changes in Administrative Set up since the Inception of the Department;

Important Definitions of Income Tax Act, 1961 (Section 2); Rates of Taxes; Basis of Charge; Residential Status; Tax-free

Income; Capital and Revenue

Heads of Income Marks: 15

Introduction; Salaries: Heads of Income, Meaning of Salary, Incomes Forming Part of Salary, Basic Salary, Fees,

Commission and Bonus, Taxable Value of Allowances; Income from House Property: Conditions to be satisfied for

income to be charged to tax Under the head ‘income from house property’ [sec. 22]. As per Section 22; Profits and Gains

of Business or Profession: Scheme of Business Deductions, Specific Deductions under the Act; Capital Gains: Short Term

Capital Gains, Long Term Capital Gain; Income from Other Sources: Incomes Not Specified In Section 56, Taxability of

Select Incomes, Taxability of Dividend

5

Computation of Taxable Income Marks: 10

Introduction; Statement of Taxable Income and Tax; Computation of Taxable Income of HUF: Deduction from Gross

Total Income, Calculating Tax Liability; Computation of Taxable Income of a Company: Compute Taxable Income of a

Partnership Firm

Tax Management Marks: 20

Introduction: What is an Income Tax Return?, Wealth Tax Return; Tax Returns; Due Dates for Filing of Returns; Manner

of Filing of Returns Manner of Furnishing Returns: Filing of Bulk Return by Employer [Section 139 (1A)], Filing of

Return of Income on Computer Readable Medium [Section 139(1B)], Filing of Return in Electronic Form, Scheme of

Filing Returns by Salaried Employees (getting Form No. 16AA) through Employer; PAN Form; Filling up a Tax Challan;

Assessment of Return: Income, Person – One who earns Income, Types of Income, Types of Assessment, Normal

Procedure of Taxation, Income Tax Return (ITR), Need for Checking by IT Department, Self Assessment - 1) Self

Assessment u/s 140 A, Scrutiny Assessment - Regular/ Scrutiny Assessment u/s 143(3), Best Judgment Assessment - Best

Judgement Assessment u/s 144: Conditions, Reassessment - Assessment / Reassessment of Income Escaping Assessment

u/s 147; Advance Tax: Who is Liable to Pay Advance Tax?, Dues Dates and Instalments of Advance Tax, Important Note

for Salaried Tax-Payers, How to Calculate Advance Tax?, Rates of Advance Tax, How to Deposit Advance Tax?;

Interest: Levy of Interest, Assessment Scheme –Scope, Settlement Commission Scheme; TDS: Deduction of Tax at

Source in Works Contract, What does the TNVAT Rules Say about the TDS?, Conclusion

Wealth Tax, 1957 Marks: 7

Introduction; Chargeability; Applicability of Wealth Tax: Valuation Date; Basic Concepts of Assets: Deemed Assets,

Exempt Assets [Sec 5]; Debt Owed

Central Sales Tax Marks: 13

Introduction; Features of this Act; Important Definitions; Levy and Collection of Tax and Penalties; Principles for

Determining Place of Sale or Purchase: 1 In The Course of Inter State Trade, Sale or Purchase of Goods Outside a State,

Sale or Purchase of Goods in the Course of Import and Export – Section 5; Liability to Tax on Inter-State Sales: Rates of

Tax, Determination of Turnover, Collection of Tax Section 9 A; Registration of Dealers: Compulsory Registration Section

7 (1), Voluntary Registration Section 7 (2), Procedure for Registration, Amendment of Certificate of Registration,

Cancellation of Certificate of Registration

Value Added Tax (VAT) Marks: 15

Introduction; Features; Advantages; Disadvantages; Set-off of Tax Credit under VAT; When Credit cannot be Availed?;

Tax Relief under VAT: Distinction between ‘Zero Rated sale’ and ‘Exempt Sale’, Refund if VAT Credit of Input Tax

Available cannot be Utilised for any Reason; Rates of Taxes under VAT; Concessions for Small Dealers: Composition

Scheme for Dealers with Turnover up to Rs 50 Lakhs, Dealers who make Inter-State Purchase; Variants of VAT;

Different Modes of Computation of VAT: Addition Method, Tax Credit /Invoice Method, Subtraction Method, Procedural

Provisions Relating to VAT; Documentation Required to Avail Credit of Tax Paid on Inputs and Capital Goods; Payment

of VAT Tax and Filing of Returns; Accounting Treatment of VAT

Central Excise Tax Marks: 8

Introduction; Nature of Excise Duty: Taxable Event, Rates; Chargeability; Definitions and Concepts: Factory, Goods,

Manufacture or Production, Manufacturer; Classification of Goods: Scheme of Classification, Trade Parlance Theory;

Valuation of Goods; Registration of Goods; Clearance of Goods; Duty Payment Provisions; Excise Duty Set Off

Provisions

6

Reference Books:

1. The Bureau of Indian Standards Act, 1986. New Delhi: Universal Law Publishing Co. Pvt. Ltd.

2. 2011. The Indian Partnership Act, 1932.New Delhi: Universal Law Publishing Co. Pvt. Ltd.

3. Bhargava, U. K., 1977. Taxation. The University of Michigan.

4. Bird, R. M. and Gendron, P., 2007. The VAT in developing and Transitional Countries. Cambridge University

Press.

5. Brudno, W., 1960. Taxation in India. Little Brown.

6. Hariharan, N., Income Tax: Law andPractise: Assessment year 2009-10.2009.4th ed. New Delhi: Tata-Mcgraw

Hill Publishing Company Limited.

7. Shuklendra, A., Law of Income Tax, Modern Law House, 2000.

8. Singh, S. R., Shrivastava, M. P. and Gupta, S.K., 2008. Economics of Value Added Tax (VAT).New Delhi: A P H

Publishing Corporation.

9. Tax Management Inc. Tax Management Portfolios. Tax Management Inc., 2006.

0201130: MANAGAGING INFORMATION

Full Marks: 100

Organisational Overview Marks: 8

Introduction; Organisation and its Types; Organisation Structure; Characteristics; Functions; Life Cycle of an

Organisation; Vertical and Horizontal Organisational: Types of Structures

Management Functions and Business Processes Marks: 14

Management Functions and Levels: Management Functions, Levels of Management; Business Functions and Processes;

Information Systems Requirements; Requirement Analysis; Tools and Methods for Requirement Planning: Methods for

Requirement Analysis, Tools, Requirement Analysis Tools

Management Systems Marks: 12

Introduction; Management Systems Types; Management System; Levels of Management Activities: Transaction

Processing Systems (TPS), Knowledge Work Systems (KWS), Office Automation System, Management Information

Systems, Decision Support Systems (DSS), Executive Support System

Business Values of Information Systems Marks: 15

Introduction; Impact: Social Global Impact; Empirical Studies; Cost Value Performance: Traditional Financial Evaluation

Procedures; Total Cost of Ownership; Culture for Information Systems: Information System Adoption; Decision

Management with Information Systems: Decision Support Systems, DSS Architecture

Portfolio Management and IT Applications Marks: 8

Introduction to Portfolio Management; Design and Implementation; Methods; Portfolio Management Issues and

Challenges

7

Enterprise Resource Planning (ERP) Systems Marks: 15

Introduction; Brief History; ERP Components; Distinctive Ways of Implementing an ERP: Guidelines for ERP

Implementation; Conquering Implementation of ERP; ERP Benefits; Customer Expectations in ERP Packages;

Drawbacks; ERP System Accomplishments; Steps to Avoid Pitfalls

Intelligence Information Systems Marks: 18

Introduction; Knowledge Management in Organisation: Approach for Successful Implementation of Knowledge;

Creating, Developing and Sharing Knowledge: Drivers of Knowledge Management, Knowledge Representation; Artificial

Intelligence in Business; Business Analytics; Business Intelligence; Role; Tools; Reports

Social, Ethical and Legal Aspects Marks: 10

Society in the Information Age: Broad Applications of Information Technology; Moral Dimensions: Computer Crime;

Technology Trends and Ethical Issues; Responsibility, Accountability and Liability; Information Right and Acts;

Intellectual Property and Rights: Copyrights

Reference Books:

1. Adizes, I., 1990. Corporate Lifecycles: How and Why Corporations Grow and Die and What to Do About It. The

Adizes Institute.

2. Amnec, N. and Sourd, V., Portfolio Theory and Performance Analysis. Wiley.

3. Atwood, C., 2009. Knowledge Management Basics (ASTD Training Basics Series). ASTD Press.

4. Bradford, M., 2010. Modern ERP: Select, Implement & Use Today’s Advanced Business Systems, 2nd ed.,

5. Burton, R., 2006. Organizational Design: A Step-by-Step Approach. Cambridge University Press.

6. Dell, C. and Hubert, C., 2011. The New Edge in Knowledge: How Knowledge Management Is Changing the Way

We Do Business. Wiley.

0201004: PRODUCTION AND OPERATION MANAGEMENT

Full Marks: 100

Introduction to Operations Management Marks: 11

Introduction: Historical Milestones; Definition; Difference between Production and Operations Management; Scope;

Responsibilities; Key Decisions of Operation Managers; Recent Trends

Production Processes, Manufacturing and Service Operations Marks: 8

Introduction; Production Processes; Manufacturing Operations and Service Operations: Characteristics of Manufacturing,

Characteristics of Services, Challenges faced by Operations Managers

Long Range Capacity Planning and Facility Location Marks: 15

Introduction; Long Range Capacity Planning; Estimating the Capacities of Existing Facilities; Forecasting Long-term

Future Capacity Demand; Identifying and Analysing Sources of Capacity to Meet Future Capacity Needs; Capacity

Management; Selecting from among the Alternative Sources of Capacity; Facility Location; Steps in Location Selection:

Domestic or International Location, Selection of region, of Community, of Site; Errors; Importance of Location Factors;

Location Models

8

Facility Layout Marks: 7

Introduction; Inputs; Types: Flexible Manufacturing System; Layout Design Procedure; Layout Problem: Importance

Project Management and Scheduling Marks: 12

Introduction; Project Design; Setting Project Objectives: Importance; Scope of the Project; Work Structure; Project

Structure; Project Planning and Scheduling; Bar Charts: Program Progress Charts, Limitations of Bar Chart; Overview of

Capital Budgeting; Overview of Strategic Planning

Inventory Management Marks: 15

Defining Inventory; Nature: Raw Materials, Work-In-Process, Finished Goods, MRO Goods Inventory; Types: Transit

Inventory, Buffer Inventory, Anticipation Inventory, Cycle Inventory; Top 5 Principles of Inventory Management;

Inventory Planning; Basic Concepts; Need for Planning; Reasons for Maintaining Raw Material Inventory; Resource

Inventory Management; Production Planning; Planning in Inventory Control; Hierarchy of Planning; Business Needs; An

Effective Material Organisational Structure; Methods of Valuation of Inventory; Ratio Analysis in Business; Inventory on

the Income Statement: Inventory on the Balance sheet

Quality Management Marks: 15

Introduction; Definition of Total Quality Management; Cost of Quality; Continuous Improvement (Kaizen); Employee

Empowerment: Team Approach; Tools of Quality Control: Cause-and-Effect Diagrams, Flowcharts, Checklists, Control

Charts Scatter Diagrams, Pareto Analysis, Histograms; Process Management; Quality Standards: ISO 9000 Standards;

Reason for TQM Failure

JIT and Lean Production Marks: 17

Introduction; History and Philosophy; Just-In-Time Concept; Benefits and Problems; Implementation; Lean

Manufacturing: Production, Production Overview, Basic Elements of Lean Manufacturing, Characteristics of a Lean

Enterprise; Key Feature; Benefits; Five Elements to Enabling Approach; 13 Tips to Transition Company into Lean

Enterprise; Six-Sigma: Objectives, Integrating Six Sigma with Business Process Management, Six Main Benefits of the

Sigma Breakthrough Strategy, Difference between TQM and Six Sigma, Critical Success Factors of an Organisation

Reference Books:

1. Arora, K. C., 2004. Production and Operations Management, Service Operations, Firewall Media.

2. Battman, G., 2008. The First Step to Gain Superiority in Quality and Productivity.

3. Bitner, M. J., 1992. Servicescapes: The Impact of Physical Surroundings on Customers and Employees Journal of

Marketing 56.

4. Bollinger, S., 1998. Fundamentals of Plant Layout, Society of Manufacturing Engineers in Association with

Richard Muther and Associates

5. Bragg, S. M.,2011. Inventory Best Practices, 2nd,ed.,Wiley

6. Brown, J., Shivnan, J. and Harhen, J., 2000. Production Management Systems (With an Integrated Attitude). (M.

Ghazanfari and S. Saghiri, translators), Tehran: Elm o Sanat University Press.

7. Francis, R. L., and White, J. A., 1992. Facility Layout and Location: An Analytical Approach. Englewood Cliffs,

NJ: Prentice Hall.

8. Gaither, N. and Fraizer, G., 2002. Operations Management-Overview, 9th ed., Thompson Learning.

9. Goetsch, D. L. and Stanley, D., 1995. Implementing Total Quality, Upper Saddle River, N. J: Prentice-Hall.

1

SEMESTER V (BBA)

0201005: CAPITAL AND MONEY MARKET

Full Marks: 100

Capital Market Marks: 9

Introduction; Categorisation; Efficiency: Forms of Efficiency; Operations; Capital Market in India: Structure of Indian

Capital Market, Role in India, PESTEL Analysis of Indian Capital Market; Capital Market Regulations

Primary Market and Secondary Market Marks: 18

Introduction; Eligibility Norms of Primary Market; Primary Market Design: Credit Rating for Debt Instruments, IPO

Grading, Pricing and Public Issues, Price and Price Band, Contribution of Promoters and Lock-in, Pre-issue Obligation,

Post-issue Obligation, Credit Rating, Merchant Banking, Demat Issues, Private Placement; Ways to Raise Capital in the

Primary Market; Intermediaries: Manager to the Issue, Underwriters, Registration, General Obligations and

Responsibilities of Underwriters; Primary Target Market: Process of Finding Primary Target Market; Indian Primary

Market: Reforms in Indian Primary Market, Disclosure and Investor Protection (DIP) Guideline; Secondary Market;

Structure and Trading System in Secondary Market; Products Dealt in Secondary Market; Stock Exchange: Investment

Precautions; Secondary Market and SEBI: Various Departments of SEBI Regulating Trading in the Secondary Market,

Secondary Market Reforms by the SEBI; Changes in the Indian Secondary Market Regulation: Policy Developments

During 2009-10

Securities and Exchange Board of India Marks: 16

Introduction; Objectives; Securities and Exchange Board of India Act, 1992; Management of the Board; Powers;

Functions; Registration of Intermediaries; Departments and Their Functions: Market Intermediaries Regulation and

Supervision Department (MIRSD), Market Regulation Department (MRD), Derivatives and New Products Department

(DNPD), Corporation Finance Department (CFD), Investment Management Department (IMD), Integrated Surveillance

Department (ISD), Investigations Department (IVD), Enforcement of Department (EFD), Legal Affairs Department

(LAD), Enquiries And Adjudication Department (EAD), Office of Investor Assistance and Education (OIAE), General

Services Department (GSD), Department of Economic and Policy Analysis (DEPA), Office of Chairman, Information

Technology Department, The Regional Offices (RO's); Limitation

Derivative Market Marks: 15

Introduction; Types of Derivatives; Exchange-traded and Over-the-counter Derivative Instruments; Index: Catergorisation

of Index, Total Returns Index, Impact Cost, BETA, Risk, Who Decides What Stocks to Include and How, Uses of an

Index, Types of Index; Forward and Future Contracts; Options: Categorisation of Options, Call Options, Put Options,

Options Pricing; Market Players; Derivative Market in India; Derivative Users in India; Commodity Derivatives;

Exchange-traded vs. OTC (Over The Counter) Derivatives Markets; Accounting and Taxation of Derivatives

Transactions; Measures Specified by SEBI to Protect the Rights of Investor in Derivatives Market

Money Market and Bond Market Marks: 12

Introduction; Characteristics; Functions; Importance; Indian Money Market Instruments; Drawbacks of Indian Money

Market; Reforms; Bond Market: Corporate Bond Market, Municipal, Government, Mortgage Backed and Collateralized

Debt Obligation Bond Market, Development of Bond Market in India

2

Bond Market Marks: 8

Introduction; NAV or Net Asset Value; Objectives of Mutual Fund; Advantages; Disadvantages; Types: By Investment

Objective, By Structure; Investing in Mutual Funds: How to Invest in Mutual Fund; Benefits of Investing in Mutual

Funds; Mutual Fund Industry in India; Private Sector Mutual Funds; Schemes; Regulations

Credit Rating and Venture Capital Marks: 14

Introduction; Determinants of Ratings; Rating Methodology; Credit Rating Agencies in India; Credit Rating Symbols;

Benefits; Rating and Default Risk; Rating and Yields; Limitations; Venture Capital: Aim of Venture Capital Financing,

Forms of Financing used by Venture Capitalists, Types of Securities, Advantages of Debts to a Venture Capitalist,

Percentage of Ownership Needed, Estimation of the risk associated with the venture financing, Advantages of Venture

Capital, Funding Process, Types of Funding, Non-Disclosure Agreements and Term Sheet

Indian Money Market Marks: 8

Money Market; Basic Functions; Structure of Indian Money Market; Participants of Organised Money Market;

Participants of Unorganised Money Market; Sub Markets of Indian Money Market; Indian Money Market – Features;

Drawbacks of Indian Money Market; Recent Reforms in Indian Money Market; Indian Capital Market

Reference Books:

1. Rathore, S., 2003. Indian Capital Market: An Empirical Study, Anmol Publications PVT. LTD.

2. Schofield, N.C., 2007. Commodity derivatives: markets and applications, John Wiley and Sons.

3. Shah, A., Dr. Thomas, S., & Gorham M., 2008. India’s financial markets: an insider’s guide to how the markets

work, Elsevier.

4. Shahani, R., 2008. Financial Markets In India, 2nd ed., Anamika Pub & Distributors.

5. Tripathy, N. P., Mutual funds in India: emerging issues, Excel Books.

0201128: MULTINATIONALS AND THEIR ROLES

Full Marks: 100

Introduction to Multinational Corporations Marks: 12

Introduction; Advantages; Other Beneficial Roles; Modes of Operation in India; Organisational Design of Multinationals;

Indian Multinationals; Multinationalism in India – Outsourcing; Different Operational Areas; Benefits of US Outsourcing

in India

Emergence of Indian Multinationals Marks: 12

Introduction; Indian Multinationals and Globalisation; Making Investments in Greenfield Venture or Acquisitions; Ramp-

up in Scale of Operations; Leveraging International Capital Markets; Kaleidoscope of India’s Overseas Business

Engineering; Announcement of India-UK S&T Innovation Council

Multinationals and Global Economy Marks: 10

Introduction; The Facts on Foreign Direct Investment

3

Role of Multinational Corporations in Sustainable Development Marks: 12

Introduction; Monopoly Power; The Right/Left Wing Conundrum; Jobs and Capital Formation; Poverty

Role of Multinational Corporations in International Politics Marks: 12

Introduction; Economies Exploitation; Political Manipulations; Health Hazards; Utility of Multinationals to Developing

Countries

Promoting Peace: The Role of Multinationals Marks: 15

Introduction; The Role of MNCs; Corruption; Inequality and Poverty; New Leadership; Partnership Initiatives;

Governments; Conditions Conducive to Peace; Role of Financial Institutions in Peace Processes; Multinational

Corporations: Myths and Facts; The Crucial Role of Peace and Freedom

Role of Multinationals in Cultural Diversification Marks: 15

Introduction; Increasing Presence of Multinational Companies in India; Characteristic Features of Expatriates in India;

Survey of Literature; Major Aspects of Indian Organisational Behaviour and Management Practices; Major Aspects of

Organisational Behavior and Management Culture; Managerial Values and Leadership Styles

Multinationals and their Impact on Indian Economy Marks: 12

Introduction; Overview of Economic Impact; Households; Output Markets; Innovative and Adaptive R&D; The Stock

Market; The Northern Labor Market; The Southern Labour Market

Reference Books:

1. Apte P.G.,1999. International Financial Management, 3rd ed, Tata Mc-Graw Hill.

2. Avadhani . V.A., 2001. Global Business Finance, 1rst ed , Himalaya Publishing House.

3. Eiteman D.K., StoneHill A.I and Moffett M.H., 2001. Multinational Business Finance, 9 th ed, Addison Wesley

Longman Pte. Ltd, Indian Branch.

4. Gupta .K.R., 1997. Liberlisation and Globalisation of the Indian Economy, Volume 1., Atlantic Publisher and

Distributor.

5. Gupta S.C., 2004. Fundamentals of Statistics, 6th ed, Himalaya Publishing House.

6. Kakar, S., 1981. The Inner world: A Psychoanalytic Study of Childhood and Society in India, Oxford University

Press, Delhi.

7. Levi M D., 1996. International Finance, 3rd ed Mc-Graw Hill.

0201123: INTRODUCTION TO INTERNATIONAL MARKETING

Full Marks: 100

Introduction to International Marketing Marks: 10

Introduction; Definition of Marketing; Understanding Strategic Marketing; Post Modern Era of Marketing; Global

Marketing; Marketing Evolutionary Stages; Factors Leading to Internationalization; The International Product Trade

Cycle; Orientation of Management

4

The Marketing Environment Marks: 13

Introduction; Economic Cycles; Strategic Planning and the Marketing Process; SWOT Analysis; Consumer Behaviour,

Factors Affecting Consumer Behaviour, Consumer Attitude, Consumer Beliefs, Consumer Effects; Behavioural Intention;

Reference Group; The Family Life Cycle; Family Decision Making; Organisational Buyers

Economic Environment Marks: 12

Introduction; Economic Marketing Overview; The Global Economy; Balance of Payments; The Nature of Economy,

Classification of Economic Activity As Per Countries

Cultural Environment Marks: 14

Introduction; Various Approaches of culture, Anthropological Approach, Maslow’s Approach, Self Reference Criterion,

Diffusion Theory, High and Low Context Cultures and Perception; Elements of Culture

Market Entry Strategy Marks: 15

Introduction; Implementation of Marketing Strategy; Cunningham’s Five Strategy; Entry Strategies; Piggybacking;

Foreign Production; Special Features of Commodity Trade

Competitive Analysis and Strategy Marks: 8

Introduction; Industry Analysis; Competition Analysis, Competitive Strategy, Generic Approaches; Strategy for Success,

Sourcing

Product and Promotion Decision Marks: 13

Introduction; Basic Concep; Product Design; Production Decision, Manufacturing Process, Specifications, Culture,

Physical Product, Packaging, Labelling, Branding, Warranty, Service; Product Strategy; Promotion Decision, Global

Promotion, Campaign Design

Distribution and Global Marketing Logistics documentation Marks: 15

Introduction; Channel Structure; Role of Government; International Merchant; Market Strategy in Distribution Channel;

Tariff for Distribution Channel, Custom Duties during the time of import; International Trade and Export Contracts,

Terms of Payment; Documents for Distribution in Global Market, Export Documentation, Commercial Document ,

Official Document, Insurance Document, Transport Document

Reference Books:

1. Hakan Hakansson. International Marketing and Purchasing of Industrial goods. John Wiley & sons.

2. Keegan W.J(2003). Global marketing Management. 4th edition. Prentice Hall International Edition.

3. Korey, G. “Multilateral Perspectives in International Marketing Dynamics” European Journal of Marketing,

4. Masaaki Kotabe, Kristiaan Helsen. Global Marketing Management Publisher: Wiley

5. Michael R. Czinkota, Illka A. Ronkainen. International Marketing Publisher: South-Western College

6. Ries A. Trout J. Positioning. The Battle of Your mind.

7. Shipley, D.D. and Neale, C.W. “Successful Countertrading. Management Decision”, Vol. 26,

8. Terpstra. V. International Marketing. 4th ed.

5

0201133: E-COMMERCE

Full Marks: 100

Introduction to E-Commerce Marks: 15

E-Commerce Framework; Anatomy of E-Commerce Applications: Multimedia Content for E-Commerce Applications,

Multimedia Storage Servers and E-Commerce Applications, Client-Server Architecture in Electronic Commerce,

Information Delivery/Transport and E-Commerce Applications; E-Commerce Consumer Applications; E-Commerce

Organisation Applications

Electronic Payment System Marks: 11

Introduction; Digital Token; Smart Cards; Credit Cards; Risks

Inter Organisational E-Commerce Marks: 11

Introduction to EDI; Implementation; Value Added Networks

Intra Organisational E-Commerce Marks: 12

Workflow; Customisation and Internal Commerce; Supply Chain Management

Corporate Digital Library Marks: 11

Document Library; Digital Document Types; Corporate Data Warehouses

Advertising and Marketing Marks: 12

Information Based Marketing; Advertising on Internet; On-Line Marketing Process; Market Research

Consumer Search and Resource Discovery Marks: 15

Information Search: Purchase Consummation Phase, Post Purchase Interaction Phase, Types of Consumer Search

Activities; Information Retrieval; Commerce Catalogue; Information Filtering: Email Filtering, Mail-Filtering Agents,

News-Filtering Agents

Multimedia Marks: 13

Key Multimedia Concepts; Adapting Retrieval and Authoring Technologies; Digital Video and E-Commerce; Desktop

Video Conferencing

Reference Books:

1. Armstrong, S. & Barrett, N., 2001. Advertising on the Internet: how to get your message across on the World

Wide Web, Kogan Page.

2. Banerjee, K. U., 2008. Management Strategy for Information Technology (IT and management convergence):

Based on the Internationally Class-Tested Course, Conducted in China and India, Concept Publishing Company.

3. Chapman, J. R., 2006. Simple tools and techniques of enterprise risk management, John Wiley & Sons.

4. Farhoomand, A. & Lovelock, P., 2001. Global e-commerce: text and cases, Prentice Hall.

5. Goel, R., 2007. E-Commerce, New Age International.

6. Hendry, M., 2001. Smart card security and applications, 2nd ed., Artech House.

7. Jarke, M., 2003. Fundamentals of data warehouses, Springer.

6

0201118: INTRODUCTION TO TECHNOLOGY MANAGEMENT

Full Marks: 100

Technology Management Marks: 12

Introduction; Technology: IT Alignment; Benefits: Avoid Common Legal and Financial Troubles, Streamline Operations

to Create Efficiencies, Improve Effectiveness; Stages: Chaotic, Reactive, Proactive, Service, Value; Management of

Technology Change; Creating Condition for Ongoing Change

Technology Development Marks: 15

Introduction; Classification of Technology; Technological Forecasting: Need; Future Oriented Technology Analysis;

Methods of Technological Forecasting; Evaluation of Quality: Expert Opinion, Trend Analysis, Monitoring and

Intelligence Method, Statistical Methods, Modelling and Simulation, Scenarios, Valuing/Decision/Economics Methods,

Descriptive and Matrices Methods; Choosing of a Forecasting

Technology Absorption Marks: 12

Introduction; Concepts; Benefits; Constraints; Indian Experience; Issues Involved in the Management of Technology

Absorption and Government Initiatives: Issues Involved in the Management of Technology Absorption, Government

initiatives

Technology Assessment Marks: 11

Introduction; Methodology; Implication; Technology Evaluation; Real Time

Technological Diffusion Marks: 12

Introduction: Concepts of Diffusion Technology; Why is Diffusion Required?; Implication; Development of Diffusion

Strategy

Information System Marks: 12

Introduction; Content and Sources of Technology; Benefits of Technology Information; Important Aspects

Technology at Enterprise Level Marks: 15

Introduction; Technological Strategy for Enterprise; Technological Gap and Enterprise; Technology Transfer and

Absorption; Technology Transfer Process and Resource Management; Development and Training of Human Resource

Strategy for Global IT Management Marks: 11

Introduction; Global IT Strategy; Concepts of Global IT Strategy; Managing Strategy; Organisation

Reference Books:

1. Geenhuizen, M. V., Watanabe, W., Jauhari, V. and Masurel, E., 2011. • Technological Innovation Across

Nations: Applied Studies of Coevolutionary Development, 1st ed.

2. Greenberg, D. S., 2010. Tech Transfer: Science, Money, Love and the Ivory Tower., CreateSpace.

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3. Hiriyappa, B., 2010. Formulation Of Functional Level Strategy., kindlebook, management, strategy, leadership,

motivation, behavior.

4. Madu, C. N. Management of New Technologies For Global Competitiveness. Jaico Publishing House.

5. Magal, S. R., 2009. Essentials of Business Processes and Information Systems, 1st ed.

6. Marzano, R. J., 2003. Classroom Management That Works: Research-Based Strategies for Every Teacher.,

Association for Supervision & Curriculum Deve.

7. Mehta, S. S., 2008. Commercialising Successful Biomedical Technologies: Basic Principles for the Development

of Drugs, Diagnostics and Devices, 1ed., Cambridge University Press.

1

SEMESTER VI (Operations)

0201341: PURCHASE AND MATERIAL MANAGEMENT

Full Marks: 100

Material Management Marks: 12

Introduction; Classification; Meaning; Objectives; Motives; Scope; Material Planning; Technique of Planning Materials;

Process of Codification; Standardisation; Scheduling; Procurement; Purchasing; Inspection; Quality Control; Packaging;

Storage; Inventory Control; Distribution; Disposal; Functions of Material Manager; Effects of Over Stocking and Under

Stocking

Material Cost Management Marks: 11

Introduction; Material Cost; Economic Order Quantity (EOQ) Models; Determination of Various Inventory Levels:

Maximum Level, Minimum Level, Re-order Level, Danger Level, Calculation of Various Levels; ABC Analysis; XYZ

Analysis

Material Requirements Planning Marks: 11

Introduction; Definition; System Components; Demand Dependency; Objectives; Advantages; Limitations; Evaluation;

Keeping MRP Current in a Changing Environment; Manufacturing Resource Planning (MRP II); JIT; KANBAN

Introduction to Enterprise Resource Planning (ERP) Marks: 8

Introduction; History and Evolution; Meaning; Definition; Concept; Implementation of an ERP System; Advantages;

Disadvantages; Applicability; Reasons for the Growth of the ERP Market; Success of the ERP

Inventory Models Marks: 12

Introduction; Models for Accepting/Rejecting Discounts on Purchases, Fixed Order vs. Fixed Interval System: Cyclical

Ordering or Fixed Period System (Time Based); Material Requirement Planning (MRP): Applicability of the MRP

System, Inputs for MRP, MRP Process, Outputs of MRP, Benefits of MRP; Inventory Turnover: Interpretation of

Inventory Turnover

Purchase Management Marks: 16

Introduction: Objectives of Material Management; Functions of Purchase Department: Purchasing Function vs. Purchase

Department, Procurement vs. Purchasing, Objectives of Purchasing; Purchase Requisition: Types of Purchase

Requisitions; Purchase Procedure; Types of Purchasing: Forward Buying, Tender Buying, Systems Contract, Speculative

Buying, Rate Contracts, Reciprocity in Buying, Zero Stock Buying, Blanket Orders; Vendor Management; Inspection of

Materials: Pre Dispatch Inspection, Stage Inspection/Final Inspection, Document Inspection, Stores/Receipt Inspection,

Third Party Inspection

Stores Management Marks: 16

Introduction: Motive to Hold Inventory; Functions: Receipt of Material, Issue of Material, Return of Material, Transfer of

Materials, Proper Storage Function; Valuation of Material; Valuation of Receipts; Valuation of Issues: First In First Out

(FIFO) Method, Last In First out (LIFO) Method, Highest In First Out (HIFO) Method, Average Rate Method, Simple

Average (SAR) Method, Weighted Average Rate (WAR) Method, Market Rate; Valuation of Returns

2

Quality Management Marks: 14

Introduction; Definition of Total Quality Management: Defining Quality; Cost of Quality; Continuous Improvement

(Kaizen): Plan to Study Cycle, Benchmarking; Employee Empowerment: Team Approach; Tools of Quality Control:

Cause-and-Effect Diagrams, Flowcharts, Checklists, Control Charts, Scatter Diagrams, Pareto Analysis, Histograms;

Process Management; Quality Standards: 8.8.1 ISO 9000 Standards, ISO 14000 Standards; Reason for TQM Failure

Reference Books:

1. Adam, Everette, E. & Ebert, R. J., 2003. Production and Operations Management - Concepts Models and

Behaviour, New Delhi: Pearson Education.

2. Arora, K. C., 2004. Production and Operations Management, Service Operations, Firewall Media.

3. Bitner, M. J., 1992. Servicescapes: The Impact of Physical Surroundings on Customers and Employees, Journal of

Marketing 56.

4. Bollinger, S., 1998. Fundamentals of Plant Layout, Society of Manufacturing Engineers in Association with

Richard, Muther and Associates.

5. Brown, S., Blackmon, K., Cousins, P. & Maylor, H., 2012. Operations Management: Policy, Practice and

Performance Improvement, Routledge.

0201311: INVENTORY MANAGEMENT

Full Marks: 100

Planning Foundations Marks: 18

Defining Inventory; Nature: Raw Materials, Work-In-Process, Finished Goods, MRO Goods Inventory; Types: Transit

Inventory, Buffer Inventory, Anticipation Inventory, Cycle Inventory; Top 5 Principles of Inventory Management;

Inventory Planning: Basic Concepts; Need for Planning; Reasons for Maintaining Raw Material Inventory; Resource

Inventory Management; Production Planning; Planning in Inventory Control; Hierarchy of Planning; Business Needs; An

effective Material Organisational Structure; Methods of Valuation of Inventory; Ratio Analysis in Business; Inventory on

the Income Statement: Inventory on the Balance sheet

Long Range Planning and Forecasting Marks: 18

Introduction; Basics of Strategic Planning; Creation of Strategic Plan; Strategy of Team Development and Business Plans;

Concepts of Business Planning; Forecasting Techniques: Forecasting Planning and Goals, Principles of Forecasting,

Demand Patterns, Reasons for Forecasting, Time for Forecasts; Methods of Forecasting: Qualitative Forecasting

Methods, Quantitative Forecasting Methods, Time Series Forecasting Methods; Measuring Forecast Errors; Criteria for

Selecting a Forecasting Method

Sales and Operations Planning Marks: 15

Basics of Sales and Operations Planning: Approaches; Definitions; Importance of S and OP Process; Operations Planning

for S and OP Process; Theory of Constraints Affects Sales and Operations Planning: Systems as Chains, Throughput,

Inventory, and Operating Expense, The Five Focusing Steps; Formal Work on the Case Study

3

Making Effective Presentations Marks: 14

Basic Skills Required for Making Effective Presentations: Tools for Effective Presentations; Planning a Presentation;

Preparation for Sales and Operation Plan: Develop a Proposed Sales and Operations Planning Policy and Meeting

Agenda, Implement Full Sales and Operations Planning

Master Scheduling Marks: 18

Introduction: Master Production Scheduling, Objectives of Master Production Scheduling, Functions of Master

Production Schedule, Time Interval and Planning Horizon for MPS, Time Fences in Master Production Schedules,

Guidelines for Master Scheduling, Updating of MPS, MPS in Produce-to-stock and Produce-to-order Firms, Length of

Planning Horizon of MPS; Identify the Components Necessary to Develop a Master Production Schedule (MPS):

Available-To-Promise (ATP), MPS time horizon, The Four Fundamentals; Describe and Develop the Master Schedule

(MS): Inputs to MPS, Outputs of MPS, MPS Terminology, Misconception about MPS, The Logic of Master Schedule,

Twelve Principles of Master Scheduling, Importance of Master Scheduling in Production Plan

Future Planning Topics Marks: 17

Identify and discuss emerging topics in planning; Emerging Trends in Inventory Management: Inventory Optimization

(IO), Inventory Optimization (IO) Technologies, Just In Time (JIT), The Future of Inventory Management in the Era of E-

Commerce; Inventory Modelling Technology: Modelling Demand Behaviour

Reference Books:

1. Piasecki, D.J., 2003. Inventory Accuracy: People, Processes, & Technology, Ops Pub

2. Proud, J F., 2007. Master Scheduling: A Practical Guide to Competitive Manufacturing, 3rd ed., John Wiley and

Sons, p.657.

3. Rizvi, A. M., 2005. Effective Technical Communication, Tata McGraw-Hill Education.

4. Silver, E. A., Pyke, D.F and Peterson, R., 1998.Inventory Management and Production Planning and Scheduling,

3rd ed., Wiley.

5. Singh, H., 2009. A Practical Guide for Improving Sales and Operations Planning, Supply Chain Consultants.

6. Tersine, R. J., 1993. Principles of Inventory and Materials Management, 4th ed., Prentice Hall.

7. Toomey, J. W., 2000. Inventory Management: Principles, Concepts and Techniques, Springer, p.228.

0201099: JUST-in-TIME AND LEAN

Full Marks: 100

Introduction to Just in Time (JIT) Marks: 15

Introduction: History and Philosophy, Cultural Aspect; Just in Time (JIT) Approaches: Cycle Time Reduction, Waste

Reduction, Flow Breakdowns; Scope: JIT Application Profile, Seven Wastes in JIT; Elements of JIT: People

Involvement, Plants, Systems, Purchasing; Goals of JIT; Benefits and Limitations: Benefits, Limitations; Implementation

of JIT Concept: Keys to Successful Implementation of JIT; Understanding and Controlling Variation: Sources of

Variation, Causes of Variation, Variability, Forms of Variability, Responses to Variability, Reducing Variability

4

Push and Pull Systems Marks: 20

Introduction to Materials Requirement Planning (MRP) “Push” System: Need, Terms Used in Material Resource Planning

(MRP); Basic Material Requirement Planning Concepts; Factors Affecting the Computation of MRP; Objectives;

Prerequisites and Assumptions of MRP; Inputs to MRP: Master Production Schedule (MPS), Bill of Material (BOM),

Inventory Record File; MRP Outputs: Primary Outputs, Secondary Outputs, Inventory Forecast; MRP Logic in Brief:

Advantages and Disadvantages of MRP; Explaining Push and Pull Models: Advantages of “Push” Model, Disadvantages

of “Push” Model, Understanding the Pull Model, Advantages of “Pull” Model, Disadvantages; Evaluation of MRP Push

versus JIT Pull: Combining MRP and JIT

Just-In-Time (JIT) and Competitive Advantage Marks: 15

Relationship between JIT and Competitive Advantage: JIT Contribution to Competitive Advantage; Main Advantage of

Material Requirement Planning; MRP and JIT Comparison; Advantages and disadvantages of JIT and MRP: Advantages

of JIT, Disadvantages of JIT, Limitations and Advantages of MRP; Limitations and Implementation Barriers of JIT

JIT Layout Marks: 15

Plant Layout: Objectives, Principles; Classification: Process Layout, Product Layout, Combination Layout, Fixed Position

Layout, Group Layout (Cellular Layout); Service Layout; JIT Layout: Distance Reduction, Increased Flexibility,Impact

on Employee, Reduced Space and Inventory; JIT Layouts and Design Flows; JIT Applications for Line Flow; JIT

Applications for JIT Shops

SMED and Kanban Marks: 20

Introduction to Single Minute of Die (SMED): History; Implementation: Formal Method; Introduction to Kanban: A Brief

History of Kanban, Reasons for Implementing Kanban Scheduling, Kanban Implementation Process, Keys to successful

Implementation of Kanban, Forming Kanban Team; Conduct Data Collection: Gather Data, Analyse the Data; Size the

Kanban: Determining the Replenishment Cycle, Implications of Scrap, Unplanned Downtime and Changeover Times on

Replenishment Intervals, Calculating the Buffer, Calculating the Number of Kanban Containers, Perform a Reality

Check; Developing a Kanban Design; Training for Kanban1: Developing the Training Material, Serving as a Coach and

Mentor, Initial Start-up and Common Pitfalls; Auditing the Kanban; Improving the Kanban

Lean Systems Marks: 15

Introduction to Lean Manufacturing: Objectives, Key Principles, Elements of Lean, Characteristics of Successful Lean

Manufacturing, Advantages and Disadvantages, Lawson Lean Manufacturing Solutions, Nine Myths about Lean; History

of Lean System: Lean Manufacturing Tools and Techniques, Cellular Manufacturing, Continuous Improvement , Just-In-

Time, Production Smoothing, Standardisation of Work, Total Productive Maintenance, Other Waste Reduction

Techniques; Implementing Lean

Reference Books:

1. Brown, S. 2000. Strategic Operations Management. Butterworth-Heinemann.

2. Carreira, B., 2004. Lean Manufacturing That Works: Powerful Tools for Dramatically Reducing Waste and

Maximizing Profits. McGraw-Hill Professional.

3. Dennis, P., 2002. Lean Production Simplified: A Plain-Language Guide to the World’s Most Powerful Production

System. Productivity Press.

4. Gross, J. & McInnis, K., 2008. Kanban Made Simple. Amacom.

5. Hay, E., 1988. Just-In-Time Breakthrough: Implementing the New Manufacturing Basics. John Wiley & Sons Inc.

6. Hayes, R., & Wheelwright, S., 1988. Dynamic Manufacturing: Creating the Learning Organization. Free Press.

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7. Basu, R., 2005. Total Operations Solutions. Butterworth-Heinemann

0201343: CONSUMER BEHAVIOUR

Full Marks: 100

Consumer Behaviour-Nature, Scope and Applications Marks: 12

Introduction; Nature: The Consumer, The Decision Process; Scope of Consumer Behaviour; Decision Process; Individual

Determinants; External Environment; Applications of Consumer Behaviour in Marketing: Analysing Market Opportunity,

Selecting the Target Market, Determining the Product Mix, Use in Non-Profit and Social Marketing

Consumer Behaviour and Lifestyle Marketing Marks: 12

Introduction; Demographics, Psychographics and Lifestyle; Characteristics of Lifestyle; Influences; Approaches to Study

Lifestyle: AIO inventories; Application of AIO Studies; Lifestyle Profiles in Indian Context; VALS System of

Classification: VALS-2 Classification, Applications of VALS classification; Applications of Lifestyle Marketing

Organisational Buying Behaviour Marks: 11

Introduction; What is Organisational Buying Behaviour?; Organisational Buying Behaviour-Some Typical

Characteristics; Who are the Organisational Customers?; What Influences Organisational Buying?; The Organisational

Buying Situations; Organisational Buying Behaviour: Some Models; The Selection of a Supplier

Purchase Process and Post-Purchase Behaviour Marks: 14

Introduction; An Overview-of Purchase Process; Buying Stage and Situational Influences: Physical Surroundings, Social

Surroundings, Task Definition, Temporal Factors, Antecedent States; Steps to Benefit from Situational Influences; An

Anatomy of Non-Store Buying; Routes of Non-Store Buying; Developing an Attitude to Post-Purchase Behaviour;

Theories of Post-Purchase Evaluation; Marketers’ Response Strategies: Monitor Regularly the Consumer Reactions, Bring

Product Quality under Marketing Responsibility, Handle Complaints Quickly and Responsibly, Be a Courteous and

Helpful Host, State Only Realistic Product Claims, Help Consumer on Product Use, Sell ‘Solution’ instead of Product,

Assure Even after the Purchase is Over

Consumer and Decision Making Marks: 15

Introduction; Decision Defined; Levels of Consumer Decision Making: Extensive Problem Solving, Limited Problem

Solving, Routinized Response Behaviour; Models of Consumers’ Decision Making: Economic View, Passive View,

Cognitive View, Emotional View; Stages of Consumer Decision Making: Input, Process, Output; Consumer Information

Processing; Information Processing Defined; Stages of Information Processing: Exposure, Attention, Personal

Determinants of Attention, Stimulus Determinants of Attention, Comprehension, Acceptance, Retention; Types of

Information Sought; Sources of Information; Determinants of Benefits and Cost of Information Search: Market

Characteristics, Product Characteristics, Consumer Characteristics, Situation Characteristics; Marketing Strategies Based

on Information Search Patterns

6

Family Buying Influences, Family Life Cycle and Buying Roles Marks: 13

Introduction: The Family as a Consuming Unit; Family Buying Influences: Nature and Types of Influences; Consumer

Socialisation; Intergenerational Influences; Family Decision-Making; Family Role Structure and Buying Behaviour; The

Dynamics of Family’ Decision-Making: Purchase Influences and Role Specialisation; The Influence of Children; The

Family Life Cycle Concept; Implications of Family Decision-Making for Marketing Strategy

Market Research and Consumer Behaviour Marks: 13

Introduction; Relevance of Market Research with Consumer Behaviour; Approaches to Consumer Behaviour Research:

Traditional Approach, Current Approach: ‘Dialectical’; Research Perspectives on Consumer Behaviour; Research

Paradigms in Consumer Behaviour: Quantitative Research in Consumer Behaviour, Qualitative Research in Consumer

Behaviour

Consumer Behaviour Theory: Approaches and Models Marks: 10

Consumer Behaviour and Consumer Decision Making; Theoretical Approaches to the Study of Consumer Behaviour:

Economic Man, Psychodynamic Approach, Behaviourist Approach, Cognitive Approach; Cognitive Models of Consumer

Behaviour

Reference Books:

1. Mower, J. C., 1987. Consumer Behaviour. MacMillan Publishing Co.

2. Perrault, W. D., McCarthy J.E., 2000. Essentials of Marketing. McGraw Hill College Division.

3. Pfeiffer, I., 2002. Consumer Behavior - Consumer as Decision Maker with cultural background. GRIN Verlag.

4. Samli, A. C., 1995, International Consumer Behavior: Its Impact on Marketing Strategy Development,

Greenwood Publishing Group.

5. Schifmann, L. G. and Kanuk, L. L., Consumer Behaviour, 3rd ed., Prentice Hall of India, New Delhi.

6. Schifmann, L.G. and Kanuk, L. L., Consumer Behaviour. Prentice Hall of India, New Delhi.

7. Wilkie, W. L., 1986. Consumer Behaviour. John Wiley & Sons Inc.

0201100: PRODUCTION PLANNING AND CONTROL

Full marks: 100

Production Planning and Control Marks: 10

Introduction; Production Management and Production Planning; Impact of Industrial Revolution on Production Process;

Objectives; Production Planning and Control Functions; Production Planning and Control Procedures; Factors Affecting

Production Planning And Control; Role of the Human Relations Movement in Production; Role of Computer and

Advances in Production Technology

Objectives, Scope, and Importance of Production Planning and Control Marks: 13

Introduction; Objective; Scope; Importance; Limitations; Features: Production Planning, Production Control; Comparing

Production Planning and Production Control; Establishing a Production Planning and Control Department (PPC): Status

of PPC in the Company, Extend of Centralisation, The Appropriate Internal Structure

7

Methods of Production Marks: 10

Introduction; Classification of Production Methods; Intermittent Production: Project Production, Job Production, Batch

Production; Continuous Production: Mass or Flow Production, Process Production; Factors Affecting Selection

Production Process

Plant Layout Marks: 7

Introduction: Objectives; Principles; Advantages; Factors Affecting; Types: Process Layout, Product or Line Processing

Layout, Fixed or Stationary Layout, Cellular Manufacturing Layout, Combined or Hybrid Layout

Materials Requirements Planning Marks: 12

Introduction; Definition; System Components; Demand Dependency; Objectives; Advantages; Limitations; Evaluation;

Keeping MRP Current in a Changing Environment; Manufacturing Resource Planning (MRP II); JIT; KANBAN

The Production Order Marks: 8

Introduction; Objectives and Functions; Guidelines for preparing Work Orders; Tools of Production Order: Process

Analysis Charts, Charts for Analysis of Equipment Utilisation, Master Scheduling

Production Scheduling and Loading Marks: 7

Introduction; Objectives and Scope of Scheduling; Types of Scheduling; Techniques of Scheduling: Gantt Charts,

Johnson’s Two Machine Algorithm, Index Method, CPM and PERT Techniques, The Run out Approach

Types of Maintenance Management Marks: 10

Introduction; Breakdown or Corrective Maintenance Management; Preventive Maintenance; Routine Maintenance;

Predictive Maintenance; Planned Maintenance; Total Productive Maintenance (TPM)

Inspection & Quality Control Marks: 13

Introduction; Inspection: Inspection Vs. Quality Control, Objectives, Steps in the Process, Functions, Problems; Types:

Centralised or Crib Inspection, Decentralised or Floor Inspection; Quality Control: Objectives of Quality Control,

Advantages or Importance of Quality Control; Statistical Quality Control (SQC): Advantages of SQC; Control Chart:

Types of Control Chart

Work Measurement & its Techniques Marks: 12

Introduction; Objectives; Elements; Types; Benefits of Work Measurement; Techniques of Work Measurement: Time

Study, The Synthesis Method, Predetermined Motion Time Systems (PMTS), Analytical Estimating, Work Sampling

Reference Books:

1. Carol A. Ptak, (1996). MRP and Beyond: A Toolbox for Integrating People and Systems. Irwin Professional

Publishing. 225 pages.

2. Donald H. Sheldon, (2006). World Class Master Scheduling. J. Ross Publishing. 247 pages

3. Fundamentals of Production Planning and Control. Stephen N. Chapman (Paperback - Mar 11, 2005) Publisher:

Prentice Hall (March 11, 2005). 288 pages.

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4. George Plossl, (1994). Orlicky’s Material Requirements Planning. McGraw-Hill Publications. 2nd edition. 311

pages.

5. Gregory T. Haugan, (2001). Project Planning and Scheduling. Management Concepts. 120 pages.

6. Handbook of Cellular Manufacturing Systems. Shahrukh A. Irani. Wiley-Interscience; 1st edition (April 15,

1999). 672 pages.