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BELAGAVI
FOR
BACHULOR OF BUSINESS ADMINISTRATION
(BBA)
I AND II SEMESTERS
FROM
2015 - 16 ONWARDS
E-mail:rcudba@gmail.com
1
Internal assessment
3.6 The student will be examined for a total of 100 marks in each of the subjects carrying 4
credits and 50 marks for subjects carrying 2 credits, prescribed for the respective
semesters. The total marks consists of 20 marks for internal assessment and 80 marks
for assessment of semester-end University examination. The internal assessment marks
are awarded by the concerned teacher and the semester-end University examination
assessment is based on common examination to be conducted by the University.
Subjects having practical components (20 marks for internal assessment and 80 marks
for semester-end university examination assessment) and 50 marks for practical
component. The subjects which carry 2 credits shall have 10 marks for internal
assessment / journals and 40 marks for semester-end University Examination/
Practical Examination.
2
3.7
05 Marks
1st Test
04 Marks
Prelims
08 Marks
Assignment
03 Marks
Total
20 marks
The internal marks for Practical component will be awarded by the concerned teacher on
the basis of journal of the student over the entire semester.
Each class teacher should maintain respective records for internal assessment which may
be examined by Registrar (Evaluation) or his nominee any time.
3.8 There is no minimum for internal assessment marks.
3.9 The minimum for semester-end University examination is 32 out of 80 marks and 16 out
of 40 for theory paper and 16 out of 40 marks for practical examination.
3.10 To pass, a student must secure at Least 40% in each subject (both theory and
practical)
(including internal and semester-end University examination marks)
and 40% in Project Work evaluation and viva voce.
Project Work
3.12 Every student shall compulsorily undergo 2 project work, First for 15 Days (Study of
any medium or large scale enterprises for 15 days after III Semester) & the Second project
shall be carried out for 30 days duration after V semester, the evaluation of the same shall
be done at the end of VI semester.
3.13. The student is required to submit the project report to the University before
the commencement of the VI Semester combined with III semester project.
3.14 There will be evaluation of the project report. The report will evaluated out of 50
marks and the viva voce will be for 50 marks. The report evaluation will be split into 2
components 20 marks shall be allocated by the internal guide and the remaining 30 will
be allocated by the external examiner.
3.15 The viva voce will be conducted by the panel of examiners suggested by the college
and approved by the University, consisting of:
3
The panel will submit a comprehensive viva voce and project report mark to the Registrar
Evaluation of the university.
There shall be one panel of examiners for viva voce for a batch of 20 students each.
: Pass Class
50% to 59%
: Second Class
60% to 69%
: First Class
4. Course Flexibility
The Board of studies may make minor modifications in the syllabus to reflect the latest
trends in the subject, subject to the approval of the University.
Name of Subject
Sub
Code
80
80
80
80
80
40
80
Total
Marks
100
100
100
100
100
50
100
650
Teaching Credits
Hours/
week
4
4
4
4
4
4
4
4
4
4
2
2
4
**
26
22
BBA: II SEMESTER
Sl.
No.
1
2
3
4
5
6
7
Name of Subject
Sub
Code
Credits
100
100
100
Teaching
Hours/
Week
4
4
4
201
202
203
20
20
20
80
80
80
204
205
206
20
20
20
80
80
80
100
100
100
4
4
4
4
4
4
207
10
40
50
650
26
26
Total
Marks
4
4
4
Name of Subject
Sub
Code
Total
Marks
80
100
Teaching
Hours/
Week
4
80
80
100
100
4
4
4
4
80
80
80
100
100
100
4
4
4
4
4
4
80
100
Credits
**
700
26
26
Credits
BBA: IV SEMESTER
Sl.
No.
1
2
3
4
5
6
7
Name of Subject
Corporate Accounting
II
Organization Behaviour
Operation Research
Computer Applications
in Business
Marketing Management
Financial Management
Computer Application in
Business Practical
Total
401
20
80
100
Teaching
Hours/
Week
4
402
403
404
20
20
20
80
80
80
100
100
100
4
4
4
4
4
4
405
406
407
20
20
20
80
80
80
100
100
100
4
4
2
4
4
2
700
26
26
Sub
Code
Total
marks
BBA: V SEMESTER
Sl.
No.
1
2
3
4
5
6
Name of Subject
Business Law
Market Research
Production and Operation
Management
Business Taxation
Specialization - I
(General Management)
Specialization - II
a. Finance
b. Marketing
c. Human Resource
Total
Sub
Code
Total
marks
501
502
503
20
20
20
80
80
80
100
100
100
Teaching
Hours/
Week
4
4
4
504
505
20
20
80
80
100
100
4
4
4
4
506
507
508
20
80
100
500
24
24
Credits
4
4
4
BBA: VI SEMESTER
Sl.
No.
1
2
3
4
5
Name of Subject
Sub
Code
Total
Marks
Credits
601
20
80
100
Teaching
Hours/
Week
4
602
20
80
100
603
604
20
20
80
80
100
100
4
4
4
4
20
80
100
20
80
100
500
-20
4
24
605
606
607
608
Specialization I & II are compulsory and student can opt any one subject
from Specialization II & IV.
Specialization I General Management (Event Management)
Specialization II a. Finance (Working Capital Management)
b. Marketing (Advertising and Brand Management)
c. Human Resource (Performance appraisal, Training and Development)
Specialization III General Management (Tourism and Hospitality Management)
Specialization IV a. Finance (Investment Decision and Project Management)
b. Marketing (Sales and Retail Management)
c. Human Resource (Labour Legislation)
7
I SEMESTER
1
2
3
4
5
6
7
Internal Sem
Marks
End
Marks
Total
Marks
Teaching Credits
Hours/
week
Name of Subject
Sub
Code
Modern Indian
Language
Basics of
Accountancy
Managerial
Economics
Management
Concepts
Principles Of
Marketing
Accounting
Lab(Tally9.1)
Indian Constitution
101
20
80
100
102
20
80
100
103
20
80
100
104
20
80
100
105
20
80
100
106
10
40
50
107
20
80
100
**
650
26
22
Total
Semester I
MIL: Additional English
Subject Code: 101.1
Contact Hours: 50 Hours
Semester-end Examination Marks-80
10X1= 10
2X5 = 10
10
10
2X5 = 10
5X2 = 10
10
10
80
Text Book:
Selected One Act Plays, (Ed) Satya Narayan Singh , MacMillan
Only the following plays are to be studied .
1)
2)
3)
4)
5)
10
2. Vaanijya Hindi
Prof. A.V. Narati
Jnyanodya Prakashan,
Dharwad.
Vaanijya Patralekan
Translation
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Pq DP o
zs C: gP 5 UAmU
v j 1
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PA P
P Ai iu!
QvU
tv
tz Zp
zsU MAz aAv
Aii
sU Jgq
AZ(lP)
AzPg : q.CP gq
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50 CAPU
-
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KtV
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11
Examination Pattern:
Q.1. Essay writing (One out of four) 1x16
Q.2. Objective type questions (Eight out of twelve) 8x2
Q.3. Essay type questions (One out of three) 1x16
Q.4. Short Notes (Two out of four) 2x8
Q.5. Reference to Context (two out of four) 2x8
Course Content: Literary form Short Story
Text: Mazya Bapachi Pend D. M. Mirasdar
Syllabus
Marks
a) Sanskrit Vanmaya Manjusha
b) Grammer (use of cases)
(Neuter Gender Only)
c) Internal Assessment
i. Internal Test - 10
ii. Assignment, Class record, Skill development 10
70
10
20
TOTAL
100
Text:
Sanskrit Vanmaya Manjusha
Marks
1.
2.
3.
4.
50
20
10
20
Total 80
10
10
20
10
20
10
13
Basics of Accountancy
Subject code: 102
Contact Hours: 60
External Marks: 80
Credits: 4
Weekly Hours: 4
Internal Marks: 20
Objectives
1. To provide basic knowledge of accounting
2. To make the students to understand the accounting procedure for business
MODULE 1:
12 hrs.
INTRODUCTION & JOURNAL
Introduction & definition of accounting & related terms. Accounting concepts &
conventions. Rules of Accounting, meaning of Journals and Problems.
MODULE 2:
LEDGER
12 hrs.
Meaning of ledger and problems. Personal ledger and preparation of subsidiary books.
Meaning of Trial balance and preparation of trial balance.
MODULE 3:
CASH BOOK
12 hrs.
Cash book meaning and definition. Types of cash books, single column cash book, double
column cash book and three columnar cash book. Petty cash book.
MODULE 4:
10 hrs.
BANK RECONCILIATION STATEMENT
Meaning objectives, who prepares, when it is prepared. Causes and responsible for
differences between cash book balance and pass book balance. Preparation of
reconciliation statement.
MODULE 5:
FINAL ACCOUNTS AND SOLE TRADING CONCERN
14 hrs.
Final accounts Preparation of Trading account, P& L Account and Balance Sheet.
Adjustments closing stock, outstanding expenses and income, prepaid expenses, reserves
for doubtful debts and depreciation of assets. Depreciation meaning and causes. Problems
on Straight line and Reducing Balance Method only.
14
Outcomes:
Students will be well versed with accounting.
Activities
1. How to open SB A/c. And Current Account
2. How to fill in DD and MT Slips
3. Filling of pay-in-slip and withdrawal
4. Passbook
5. RTGS, NEFT.
15
Managerial Economics
Subject code: 103
Contact Hours: 60
External Marks: 80
Credits: 4
Weekly Hours: 4
Internal Marks: 20
OBJECTIVES:
1. To make student aware of economic concepts.
2. Solve Business problems in a firm.
MODULE 1:
10 hrs
INTRODUCTION
Meaning, Nature, Scope of Managerial Economics, Micro & Macro economics.
Characteristics & significance of Managerial Economics.
Managerial Economist Role & Responsibility and functions. Relation of managerial
economics with other related science.
MODULE 2:
CONSUMPTION ANALYSIS
15 hrs
Consumption Meaning & types.
Utility Forms of utility, law of diminishing marginal utility & its importance.
Demand- Meaning, determinants of demand, Types of demand, Law of demand & its
importance. Elasticity of demand Meaning, types, determinants, problems on elasticity of
demand.
Supply - Meaning, determinants of supply, Law of supply.
MODULE 3:
PRODUCTION & COST ANALYSIS.
15 hrs
Production Meaning, factors of production, characteristics.
Production Function Meaning. Economies & Diseconomies of scale Internal & External,
law of variable proportions, law of diminishing returns. (Brief)
Cost Meaning, cost concept (Fixed cost, variable cost, Marginal cost, Average cost & Total
cost). Relationship between costs Average & Marginal cost (Problems), cost & output
relationship, Break Even Point (Meaning & problems).
MODULE 4:
MARKETS
10 hrs
Equilibrium of the Firm TR & TC Analysis and MR and MC analysis.
Markets Meaning, Classification of Markets, Perfect competition, Monopoly, Monopolistic
competition, Meaning and features with examples. Oligopoly & Duopoly.
MODULE 5:
10 hrs
BUSINESS CYCLE & THEORY OF PROFITS
Meaning & definition of business cycle, stages of business cycle, features & types of
business cycle, Causes & Control measures. Theory of Profits (Risk & Innovation Theory).
16
17
Management Concepts
Subject code: 104
Credits: 4
Contact Hours: 60
External Marks: 80
Weekly Hours: 4
Internal Marks: 20
Objectives :
1) To acquaint students with basic concepts of business management.
2) To inject the managerial skills among the students.
MODULE 1:
INTRODUCTION:
12 Hrs
Management- Definition, Nature, Scope, Functions, and Significance. Management &
Administration. The evolution of Management thoughts (F.W.Taylor, Henary Fayol, Elton
Mayo). Introduction to Corporate Social Responsibility (CSR).
MODULE 2:
PLANNING & DECISION MAKING:
12 hrs
Planning-Meaning, Nature, Objectives, Types & Planning Process, Significance &
Limitations.
MBO - Meaning, Process, Significance & Limitation of MBO.
Decision making- Meaning, Types and Process.
MODULE 3:
ORGANIZING
14 hrs
Meaning, Nature, Purpose of organization, Principles and Functions, Types of organization(Line, Staff, Line & Staff, Matrix and Network), significance, Formal and Informal
organization,
Departmentation- Meaning basis of departmentation (functional, product, process,
customer), Authority and Responsibility, Span of control, Delegation of Authority,
Centralization & Decentralization.
MODULE 4:
STAFFING-DIRECTING AND MOTIVATION
12hrs
Staffing-Meaning and Functions, Importance, Process of selection and Recruitment (in
brief).
Directing- Meaning, Nature, Importance, Principles of Direction
Leadership- Types & Qualities, Styles, Managerial grid.
Motivation- Meaning and Theories (Maslows, Herzberg and McGregor)
18
MODULE 5:
CO-ORDINATION & CONTROL
10 hrs
-L.M.Prasad
2. Essentials of Management:
-Koontz, Weihrich
3. Principles of Management:
- Shubhra Rahul
19
Principles of Marketing
Subject code: 105
Contact Hours: 60
External Marks: 80
Credits: 4
Weekly Hours: 4
Internal Marks: 20
Objectives:
1. To provide inputs on the major decisions that Marketing Managers and top
Management face in their efforts to harmonize the objectives and resources of the,
organizations, with the needs and opportunities in the market place to understand
the nature of marketing management.
2. To study the various theories, principles and functions of marketing.
Pedagogy:
1. Develop a marketing plan for a industrial goods, consumer goods and services.
2. Study a product mix of any 5 companies nearby departmental store, supermarket of
hypermarket.
Module 1
Introduction:
10Hrs
Definition, Functions of marketing
a. Needs, Wants, Desires, Benefits, Demand, Value, and Exchange and
transaction
b. Customer Satisfaction, Demands
c. Approaches of Marketing: Product, production, sales, Marketing, Societal,
Relational, Concepts of marketing , Selling Vs Marketing
Module 2
Marketing Environment
15Hrs
Analyzing needs and trends.
Macro Environment Political, Social, Cultural, Economic and technical
environment.
Micro Environment Industry and Competition, Concept of market potential and
Market share
Module 3
Market Segmentation
15Hrs
Definition, Need and Benefits, Basis of segmentation of consumer goods, industrial
goods and services. Niche and local marketing, effective segmentation criterion,
concept of target market, Positioning, Value preposition, USP.
20
Module 4
Marketing Mix
10Hrs
Product Meaning, Types, PLC, Stages & Strategies of PLC & New Product Development
Price - Meaning, Factors affecting pricing & Methods of Pricing
Place - Meaning, Types & Locational Advantages.
Promotion - Meaning, Promotion mix consumer promotion and trade promotion
Tools Advertising, sales promotion, CRM, Personal Selling
Module 5
Marketing Plan
10Hrs
Contents of marketing plan, Development of marketing plan for variety of goods and
services.
Books for Reference:
1. Principles of Marketing - Kotler and Armstrong PHI 14th Edition.
2. Marketing Management - Kotler PHI 14th Edition.
21
Accounting Lab
Subject code: 106
Contact Hours: 0
External Marks: 40
Credits: 2
Weekly Hours: 2
Internal Marks: 10
22
Indian Constitution
Subject code: 107
Credits: **
Contact Hours: 50
Weekly Hours: 4
External Marks: 80
Internal Marks: 20
Objectives:
1. To Provide constitutional literacy for every student at the graduate level.
2. To make the student conversant with his citizenship role as prescribed Under the
Constitution
MODULE1:
10 HRS
SIGNIFICANCE OF CONSTITUTION
Making of the Constitution- Role of the Constitution Assemble, Salient features, the
Preamble, Citizenship and Procedure for amendment of the Constitution.
MODULE2:
FUNDAMENTAL RIGHTS
10Hrs
Fundamental Rights, the Right to Equality ,the Right to Freedom, the Right against
Exploitation, the Right to Freedom of Religion, Cultural and Educational Rights.
MODULE 3:
DIRECTIVE PRINCIPLES OF STSTE POLICY
10 Hrs
Nature of the Directive Principles of State Policy, Difference between of fundamental Rights
and Directive Principles of State Policy, - Implementation of Directive Principles of State
Policy, Fundamental Duties
MODULE 4:
10 HRs
UNION GOVERNMENT
Union Government Powers and Functions of the President, the prime minister, council of
Ministers. Composition, powers and functions of the Parliament, Organization of Judiciary
of the Supreme Court, Independence of Judiciary.
MODULE 5:
STATE GOVERNMENT
State Government-Powers and Functions of Governor, Chief Minister, Council of Ministers.
Composition, Powers & functions of State Legislature, Local Government and the
Constitution, Relation between the Union and State.
Books for Reference:
1. M. V. Pylee, An Introduction of the Constitution of India, New Delhi
2. Subhash C. Kashyap. Our Constitution: An Introduction to Indias Constitution and
Constitutional Law, New Delhi
3. Durga Das Basu, Introduction to the Constitution of India, New Delhi
4. D. C. Gupta, Indian Government and Politics.
23
II SEMESTER
24
Name of Subject
Sub
Code
Internal
Marks
Sem End
Marks
Total
Marks
Teaching
Hours/
Week
Credits
201
20
80
100
Business Communication
202
20
80
100
Indian Business
Environment
203
20
80
100
Business Statistics
204
20
80
100
Financial Accounting
205
20
80
100
Human Resource
Management
206
20
80
100
Business Communication
Lab
207
10
40
50
650
28
26
Total
25
Semester II
MIL: Additional English
Subject Code: 201.1
Contact Hours: 50 Hours
Semester-end Examination Marks-80
10X1=
2X5=
10
10
10
10
2X5= 10
5X2 = 10
10
10
80
Text Books:
Delight and Wisdom, An Anthology of Short Stories (Orient Black Swan)
Only the following short stories to be studied.
1) The Gift of the Magi O Henry
2) The Eyes are Not here - Ruskin Bond
3) The Kabuliwallah - Rabindranath. Tagore
4) The Diamond Necklace - Guy The Maupassant.
5) The Dolls House - Catherine Mansfield.
6) The Open Window - Saki
26
II-Semester B.B.A
BASIC HINDI
Subject Code: 201.2
Contact Hours: 50 Hours
Semester-end Examination Marks-80
SEM II
1. Kavitayan
Ed: Dr. Bholanath Tiwari
Pomes to be studied
1. Maithisharan Gupt- Dhanya Lal ki Mai
2. Nirala Vidhava
3. Panth Taj
4. Dinkar Itihas ka Nyaya
5. Bachhan Jeevan ki Aapa Dhapi Mayn
6. Nagarjun Tumne kaha tha
7. Agneya Muje Aaj Hasana Chahiye
8. Bhavaniprasad Mishra Geeta Pharosh
9. Dharmaveer Bharati Kasbe ki Sham
10. Dushantkumar Ho Gai Hai Peer Parbat si
2. Vaanijya Hindi
Prof. A.V. Narati
Jnyanodya Prakashan, Dharwad.
Vaanijya Nibhand
Sankshiptikaran
27
.PA./..J.
II g
Pq DP o
AzPg : q.CP gq
: q..J.i
Subject Code: 201.3
Contact Hours: 50 Hours
Semester-end Examination Marks-80
zs C: gP 5 UAmU
1.
2.
3.
4.
5.
6.
7.
50 CAPU
v j - 2
sU MAz
gtg sZg g
jAzg Uww
gzq
ZgjAi j
P Ai v
D Ptg
ZPgg
gWAP
dz
Vqz
P..tZAz vd
f CugAi
ewU l v tU
: q..Dg.CAqg
C : zAUAi
sU Jgq
A
(vP o igPmAi sgvz)
30 CAPU
.J.
28
Scheme of Examination
a) One Paper carrying 80 marks and of 3 hours duration
b) Internal Assessment 20 marks
Course
29
B.Com/BBA/BCA
II Semester
Basic Sanskrit
Subject Code: 201.5
Contact Hours: 50 Hours
Semester-end Examination Marks-80
Eaxm. Marks: One paper carrying 100 marks (80+20) of 3 hours duration.
Division of Marks for the Basic Paper
I.
Marks
70
10
20
TOTAL :
II.
100
10
10
16
12
12
10
TOTAL
80
Text Books:
1. Pracheen Bharatiya Vanijjaya Vignana
2. Bharat Book Depot & Prakashan, Shankar Plaza, P.B.Road, Dharwad.
30
Business Communication
Subject code: 202
Credits: 4
Contact Hours: 60
Weekly Hours: 4
External Marks: 80
Internal Marks: 20
Objectives:
1. To learn communicating with business organizations, customers etc.,
2. To get exposed to changing modern business environment
3. To have practical exposure towards business
MODULE 1:
INTRODUCTION TO BUSINESS COMMUNICATIONS
12 Hrs
Meaning, Nature and Scope, Objectives, functions, significance. Process of
communication. Dimensions of Organizational communication Downward,
Upward, Horizontal, diagonal, Grapevine communication, Formal and informal.
Barriers to communication, How to overcome barriers?
Activities related to the module
MODULE 2:
NON-VERBAL COMMUNICATIONS (NVC)
14 Hrs
Meaning, Uses, Essentials, methods of NVC Visual signs, Audio signs, Face to face,
Telephone, presentation, Public speech, Interview, Group discussion, Body language,
Paralanguage, Proxemics, Surroundings and communication through silence.
Listening Meaning, process, types and importance, Blocks to effective listening,
How to develop listening skills
Activities related to the module
MODULE 3:
WRITTEN COMMUNICATIONS
12 Hrs
Meaning, principles (7Cs) and aspects of WC Color, picture, diagram, graphs,
maps, etc., Meaning and simple drafting of Memo, Reports, office orders, circular,
office notes, notice and agenda, correspondence with branch office, Email and other
modern media.
Activities related to the module
MODULE 4:
EXTERNAL BUSINESS CORRESPONDENCE
14 Hrs
Meaning, Layout of business correspondence, writing business letter for enquiry
and reply, order and execution, complaints, claims and adjustments, collection,
sales, circular letters, credit and status enquiry letter.
Activities related to the module
MODULE 5:
DEVELOPING COMMUNICATION SKILLS
8 Hrs
Agenda, Script writing, Master of Ceremony, Telephonic conversation, Vocal control,
pronunciation and reading skills.
Activities related to the module
31
32
Credits: 4
Contact Hours: 60
Weekly Hours: 4
External Marks: 80
Internal Marks: 20
Objectives:
1. To make the students aware of Indian Business Environment.
2. To familiarize the student with Indian Business policies & programs.
MODULE 1 :
INTRODUCTION
12 hrs
Introduction To Business Meaning, Definition & Objectives of Business, Features of
Modern Business.
Business Environment- Meaning, Definition, Scope & constituents of Business environment
Types of Business environment Demographic, Economic, Political & legal, Social,
Cultural, Technological & Natural Environment.
Scanning of Business Environment & Its importance.
MODULE 2 :
INDIAN ECONOMY
Indian Economy Characteristics, features and its importance
14 hrs
Globalization - meaning and nature. WTO & Trade blocks-implications for India.
Challenges of international business. Strategies for going global.
33
Activities:
1. Meet the Businesmen and collect their feedback on M & C policy
2. Social forces affecting consumption if meat during religious occasions.
Books for reference:
1. Indian Economy-A Modern Approach, By ABN Kulkarni & Dr.A.B.Kalkundrikar
2. Indian Economy, By Rudradatt & KPM Sundaram
3. Business Environment, By K Ashwatappa
4. Economic Development, By Misra & Puri
34
Business Statistics
Subject code: 204
Credits: 4
Contact Hours: 50
Weekly Hours: 4
External Marks: 80
Internal Marks: 20
Objectives:
1) To provide the basic knowledge of business statistics.
2) To make the students understand the statistical tools in business.
MODULE 1:
INTRODUCTION:
10 hrs.
Introduction to statistics and functions of statistics. Sources of collecting data. Meaning and
types of classification. Construction of Frequency Distribution Table. Meaning of Tabulation
and its components. Construction of blank table and statistical table. Diagrammatic &
Graphical representation.
MODULE 2:
MEASURES OF CENTRAL TENDENCY AND MEASURES OF DISPERSION.
12 hrs.
Meaning of an average. Problems on Arithmetic mean, Median and mode for ungrouped,
grouped and continuous series. Calculation of missing frequency by using Mean and
Median only. Problems on Range, Quartile Deviation and its co-efficient, Standard deviation
and co-efficient of Variation. Problems on consistency. Calculation of combined mean and
combined standard deviation.
MODULE 3:
MEASURES OF SKEWNESS.
12 hrs.
Meaning of skewness and types of skewness. Methods of skewness- Karl-Pearsons coefficient of skewness, Bowleys co-efficient of skewness and Kellys co-efficient of skewness
only for grouped and continuous series. Meaning and definition of Kurtosis.
MODULE 4:
TIME SERIES
12 hrs.
Meaning and components of time series. Methods of time series- Simple Moving Average
(3yearly, 4 yearly and 5 yearly) and Least Square Method. Calculation of trend values and
construction of graph of original values and trend values.
MODULE 5:
14 hrs.
INDEX NUMBERS.
Meaning and types of index number. Price and Quantity Index Number. Methods of index
number- a) Un-weighted index number- Simple Aggregative Method and Price Relative
Method. b) Weighted index number- Laaspyres, Paasches, Fishers and MarshallEdgeworth index number. Tests for index number- Time Reversal Test and Factor Reversal
Test.
35
36
Financial Accounting
Subject code: 205
Credits: 4
Contact Hours: 60
Weekly Hours: 4
External Marks: 80
Internal Marks: 20
Objectives:
1. To provide the basic concept on financial accounting and enhance the knowledge
of students.
MODULE 1:
HIRE PURCHASE AND INSTALMENT SYSTEM
12Hrs
Hire purchase transaction, definition ,calculation of interest, entries in the Book s of Hire
vendor and purchaser. Instalment system
MODULE 2:
ROYALTY ACCOUNTS
12 Hrs
Royalty accounts Meaning of royalty, minimum rent and short workings. Calculation of
royalty and short working. Preparation of ledger accounts.
MODULE 3:
DEPARTMENTAL ACCOUNTS
12 Hrs
Departmental Accounts-Meaning of departments, departmental accounts, allocation of
common expenses , inter departmental transfer and problems on departmental accounts.
MODULE 4:
BRANCH ACCOUNTS
10 Hrs
Meaning and types of branches, dependent and independent, Cost Price, Invoice Price,
Stock & Debtors methods.
MODULE 5:
FINAL ACCOUNTS OF NON TRADING CONCERNS
14 Hrs
Meaning and definition of Final accounts of Non trading concerns. Receipts and Payment
accounts, B/S with Adjustments Prepaid expenses, O/S Incomes and expenses, Incomes
received in Advance and depreciation
Outcomes
Students are in better position to understand various types of financial accounts
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Activities
1. Visit and get first hand information of non trading organisations educational
institutions, social clubs, charitable organisations.
2. To visit Branches of any banks.
3. To study about departmental stores like Big bazaar , More , Reliance Fresh.
Reference Books
Financial accounts By Dr.M.B.Kadkol
Financial accounts By Dr.R.V.Diwan
Financial accounts By Dr.S.N.Maheshwari
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Credits: 4
Contact Hours: 60
Weekly Hours: 4
Internal Marks: 20
External Marks: 80
Management and its importance
MODULE 1 :
INTRODUCTION
10 Hrs
Introduction and meaning of human resource, its characteristics, Meaning of HRM, Nature,
Objectives and functions, Significance of HRM, Duties and Responsibilities of
HR Manager.
MODULE 2:
HUMAN RESOURCE PLANNING
14 Hrs
Meaning and Importance of HRP, Process of HRP, Job Analysis Meaning and benefits, Job
Design- Meaning, Methods Job Rotation, Meaning and needs, Job Enlargement, Meaning
and needs, Job Enrichment, Meaning and needs, Meaning and contents of Job Description
and Job Specification, Meaning of Job Classification and Job Evaluation.
MODULE 3:
RECRUITMENT, SELECTION, PLACEMENT AND INDUCTION
14 Hrs
Recruitment: Meaning and sources, Selection: Meaning and process of selection.
Placement: Meaning and Importance, Induction: Meaning, Contents and benefits.
Training: Meaning and benefits, Meaning of Promotion, Demotion, Transfer, Deputation
and Separation.
MODULE 4:
COMPENSATION
12 Hrs
Introduction to Wage and Salary Administration Principles of wage and salary
administration, Factors influencing wage and salary administration,
Fringe benefits Meaning and types, Basic Wage Rate systems Time Rate System and
Piece Rate System (Only Theory) & merits and demerits
MODULE 5:
10 Hrs
HUMAN INTEGRATION
Grievances Handling Meaning & Procedure, Quality Circles Meaning, benefits, Employee
Counseling, Employee Morale Meaning and benefits
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Credits: 4
Contact Hours: 50
Weekly Hours: 4
External Marks: 80
Internal Marks: 20
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