Department of
PROFESSIONAL-STUDIES






Syllabus for
Bachelor of Business Administration (Finance and Accountancy)
Academic Year  (2019)

 
1 Semester - 2019 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
AEN121 ADDITIONAL ENGLISH 3 3 100
BBF131 FINANCIAL ACCOUNTING - I 4 4 100
BBF132 BUSINESS ECONOMICS 4 4 100
BBF133 COST ACCOUNTING 4 4 100
BBF134 BUSINESS MANAGEMENT AND ORGANIZATIONAL BEHAVIOR 4 4 100
BBF161 BUSINESS ETIQUETTE AND CORPORATE GROOMING 4 4 100
HIN122 HINDI 3 3 50
KAN122 KANNADA 3 03 100
2 Semester - 2019 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
AEN221 ADDITIONAL ENGLISH 3 3 100
BBF231 FINANCIAL ACCOUNTING - II 4 4 100
BBF232 BUSINESS MATHEMATICS AND STATISTICS 4 4 100
BBF233 INDIAN FINANCIAL SYSTEM 4 4 100
BBF234 BUSINESS AND COMMERCIAL LAWS 4 4 100
BBF261 SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY 3 2 50
HIN222 HINDI 3 3 50
KAN222 KANNADA 3 03 50
3 Semester - 2018 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
BBF311 OPERATIONS MANAGEMENT 3 2 50
BBF331 HUMAN RESOURCES MANAGEMENT 4 4 100
BBF332 ADVANCED FINANCIAL ACCOUNTING 4 4 100
BBF333 CORPORATE LAW 4 4 100
BBF334 PERFORMANCE MANAGEMENT 4 4 100
BBF335 MARKETING MANAGEMENT 4 4 100
BBF361 COMMERCE AND INDIAN SOCIETY - I 4 4 100
4 Semester - 2018 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
BBF411 IT IN BUSINESS 3 2 50
BBF431 BUSINESS ANALYSIS 4 4 100
BBF432 AUDITING 4 4 100
BBF433 FINANCIAL REPORTING 4 4 100
BBF434 FINANCIAL MANAGEMENT 4 4 100
BBF435 CORPORATE GOVERNANCE, RISK AND ETHICS 4 4 100
BBF461 COMMERCE AND INDIAN SOCIETY - II 4 4 100
5 Semester - 2017 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
BBF531 RESEARCH METHODOLOGY 4 4 100
BBF532 CORPORATE REPORTING 4 4 100
BBF533 TAXATION 4 4 100
BBF541A INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT 4 4 100
BBF541B ENTREPRENEURSHIP MANAGEMENT 4 4 100
BBF542A COMMODITY AND DERIVATIVES MARKETS 4 4 100
BBF542B ENTREPRENEURIAL VENTURE PLANNING AND COMMUNICATION STRATEGY 4 4 100
BBF543A PROJECT APPRAISAL AND FINANCING 4 4 100
BBF543B SOCIAL ENTREPRENEURSHIP 4 4 100
6 Semester - 2017 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
BBF631 ADVANCED FINANCIAL MANAGEMENT 4 4 100
BBF632 ADVANCED PERFORMANCE MANAGEMENT 4 4 100
BBF633 GLOBAL LAW 4 4 100
BBF641A STRATEGIC FINANCIAL MANAGEMENT 4 4 100
BBF641B FAMILY BUSINESS MANAGEMENT 4 4 100
BBF642A INTERNATIONAL FINANCIAL MANAGEMENT 4 4 100
BBF642B ENTERPRISE PLANNING AND APPRAISAL 4 4 100
BBF681B RESEARCH PROJECT (BUSINESS PLAN) 0 4 100
        

  

Assesment Pattern

Grading Pattern:

Grading pattern will be the same as approved by the University for UG Courses as detailed herein below:

Percentage

Grade

Grade point

Interpretation

Class

80 & Above

   A+

  4.0

Outstanding

Distinction

70 --- 79

   A

  3.5

Excellent

First class

65 --- 69

   B +

  3.0

Very good

First class

60 --- 64

   B

  2.5

Good

First class

55 --- 59

   C +

  2.0

Average

Second class

50 --- 54

   C

  1.5

Satisfactory

Second class

40 --- 49

   C -

  1.0

Exempted with 50% aggregate

Pass class

39 & Below

   F

    0

Fail

Fail

 

 

Examination And Assesments

Evaluation Pattern:

Department of Professional Studies follows a rigorous system of continuous evaluation, and the assessment events include quizzes, tests, assignments, mid-term and end-term exams, individual/group project work, presentations etc.  

Students are evaluated for each course on the basis of written examination and continuous internal assessment. Each paper carries maximum of 100 marks and is evaluated as follows:

End Semester Examination (ESE)                                                :           50%

Mid Semester Examination (CIA-2)                                             :           25%

Continuous Internal Assessments (CIA- 1 & 3)            :           20%

Attendance                                                                                       :           05%

Total                                                               :          100%                          

·         Written Examinations consists of:

§  Mid Semester Exam – 50 marks   (2 hours duration)

§  End Semester Exam – 100 marks (3 hours duration)

·         A student should have secured minimum 40% marks in the ESE to pass in that paper.

·         In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper.

 

Question Bank:

Subject wise Question Bank is prepared every semester to test the Conceptual, Application, Analytical and Problem solving skills of the students. These question banks are prepared by the faculty member teaching the subject and duly verified by the subject expert.

Question Paper Pattern for the End Semester Examination:

The question paper pattern for the End Semester Examination is as follows:

 

Sections

Type

Marks

A

Conceptual / Descriptive Type questions

6 x 2 = 12

B

Conceptual / Descriptive Type questions

5 x 5  =   25

C

Analytical / Essay Type Questions

3 x 15 = 45

D

Case Study

1 x 18 = 20

§  Section A

Conceptual / Descriptive Type questions 6 out of 8 questions of 2 mark each.

§  Section B

Analytical / Essay type questions with choice – 5 out of 7 questions of 5 marks each

§  Section C

Analytical/ Essay type questions with choice – 3 out of 5 questions of 15 marks each

§  Section D

One Compulsory Question – 18 marks

Department Overview:
Department of Professional Studies (DPS) offers some of the most unique and inter-disciplinary courses in the field of commerce and management. It was established in the year 2002 as Centre for Career Advancement (CCA), and later upgraded to Department of Professional Studies in 2007. The department aims at professional training for wider career opportUnities. This is achieved through value enhancement programmes (Add-on courses and programmes) along with the academic degrees to equip the students to meet the challenges and prospects of contemporary academia and the corporate sector. All courses of the department are conducted by academicians and highly qualified practicing professionals Soft Skills and Activity Sessions (SSA) are a compulsory component of every programme of the department and is assigned to make the students excel in soft skills, team work, communication, public speaking, debates, general knowledge etc. By the end of third year of UG and second year of PG, each student is expected to conduct at least two training sessions as a professional trainer in the other departments of the university or in other institutions.
Mission Statement:
Vision- To develop into a centre of excellence in education, training and research in the field of commerce and management Mission- To impart holistic education through state-of-the-art technology with the aim of producing professionals in the field of commerce and management, and also to launch new programmes to bridge the gap between academia and the corporate sector by meeting stakeholder requirements.
Introduction to Program:
BBA (F&A) with specialization in accounting and auditing was conceived with a view to develop competency in handling theory and practice of the subject, which will be of immense value to accounting firms and large business undertakings with substantial global exposure, and also for pursuit of higher education. The Course is finalized in collaboration (MoU) with the Association of Chartered certified Accountants (ACCA), the pioneer institution in UK with 147,000 members and over 424,000 students world over. BBA (F&A) is the first of its kind where ACCA is making a substantial exemption for its qualification with an Indian University programme.
Program Objective:
Objectives of the Program: Important objectives of the program ? (BBA F&A) are as follows: a. To provide specialized skills in the field of Global finance and Auditing with balanced higher knowledge in Commerce. b. To create professional competence to take up independent positions in the areas of Accounting, Auditing& Risk Management in different industry sectors. c. To inculcate initiative and professional outlook in students for better industry acceptance. d. To create higher levels of specialized career opportunities. e. To create a stronger foundation for taking up specialized education and research.

AEN121 - ADDITIONAL ENGLISH (2019 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

The Additional English course is offered as a second language course and seeks to introduce the students to the nuances of English literature in its varied forms and genres. The students who choose Additional English are generally proficient in the English language. Hence, instead of focusing on introducing them to language, challenging texts in terms of ideas, form, and technique are chosen. Additional English as a course is designed for students in place of a regional language. Non-Resident Indians (NRIs), foreign nationals and students who have not taken Hindi, Kannada, Tamil or French at the Plus 2 or Class XII levels are eligible to choose Additional English. The course is taught for students from different streams, namely, BA, BSc, BCom, and BBA in the first year and for BA, BSc and BCom (Regular) in the second year.

The first year syllabus is an attempt by the Department of English, Christ University to recognize and bring together the polyphonic Indian and Indian sub-continental voices in English in English translation for the Additional English students of the first year. This effort aims to familiarize the students with regional literatures in translation, Indian Writing in English (IWE) and literatures from Pakistan, Nepal and Srilanka, thereby, enabling the students to learn more about Indian culture and ethos through writings from different regions of the country. We have tried to represent in some way or the other the corners of India and the Indian sub-continent in this microcosmic world of short stories, poems and essays

 

There is a prescribed text bookfor the first year students, compiled by the Department of English, Christ University and intended for private circulation.

The first semester has a variety of writing from India, Pakistan and Nepal. The various essays, short stories and poems deal with various socio-economic, cultural and political issues that are relevant to modern day India and the Indian sub-continent and will enable students to comprehend issues of identity-politics, caste, religion, class, and gender. All of the selections either in the manner of their writing, the themes they deal with or the ideologies that govern them are contemporary in relevance and sensibility, whether written by contemporary writers or earlier writers. An important addition to this syllabus is the preponderance of North-Eastern writing which was hitherto not well represented. Excerpts from interviews, autobiographical writings, sports and city narratives are added to this section to introduce students to the varied genres of literature.

The objectives of this course are

to expose students to the rich literary and cultural diversity of  Indian literatures

to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA

to enable to grasp and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance

to learn and appreciate India through association of ideas in the texts and the external contexts (BhashaUtsav will be an intrinsic help in this endeavour)

  

 

Learning Outcome

Learning Outcome

 

The students will become

sensitive to cultural, social, religious and ethnic diversities and help them engage with their peers and all around them in a more understanding and ‘educated’ manner.

 

it will also enable them through the activities conducted to become more proactive citizens/participants in society.

 

aware of the dynamics of gender, identity, communalism and politics of this vast nation through its literature.

 

Unit-1
Teaching Hours:10
Poetry
 

1.      Keki N Daruwala     “Migrations”

 

2.      Kamala Das            “Forest Fire”

 

3.      Agha Shahid Ali      “Snow on the Desert”

 

4.      Eunice D Souza       “Marriages are Made”

Unit-2
Teaching Hours:15
Short Stories
 

1.      Rabindranath Tagore    “Babus of Nayanjore”

 

2.      Ruskin Bond  “He said it with Arsenic”

 

3.      Bhisham Sahni       “The Boss Came to Dinner”

 

4.      N. Kunjamohan Singh    “The Taste of Hilsa”

 

5.      Mohan Thakuri                “Post Script”

Unit-3
Teaching Hours:20
Essays
 

1.      Mahatma Gandhi       “What is True Civilization?” (Excerpts from Hind Swaraj)

 

2.      Ela Bhatt                    “Organising for Change”

 

3.      Sitakant Mahapatra     “Beyond the Ego: New Values for a Global Neighborhood

 

4.      B R Ambedkar             “Waiting for A Visa”

 

Text Books And Reference Books:

Contemporary knowledge of the soci-political situation in the sub-continent

The text book copy "Reading Diversity"

Essential Reading / Recommended Reading

On-line resources to appreciate the text through the Comprehension Questions

Evaluation Pattern

CIA 1:  Classroom assignment for 20 marks keeping in mind the objectives and learning outcomes of the course.

CIA 2: Mid-semester written exam for 50 marks

CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive            creative assignments that might help students engage with India as a cultural space. This is to be done keeping in mind the objectives and learning outcomes of the course.

Question Paper Pattern

Mid Semester Exam: 2 hrs

Section A: 4x5= 20

Section B: 2x15=30

Total                  50

 

End Semester Exam: 2 hrs

Section A: 4 x 5 = 20

Section B: 2 x 15= 30

Total                   50

BBF131 - FINANCIAL ACCOUNTING - I (2019 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

 This course revisits and strengthens fundamental accounting principles and processes, culminating in the preparation of the financial statements of a sole proprietorship business. It also provides an introduction to certain fundamental Indian Accounting Standards (Ind ASs), besides completing the accounting modules for partnership firms, i.e. discussing the accounting treatment for dissolution, amalgamation, and sale of partnership firms.

Learning Outcome

On completing the course students will be able to:

1.      Discuss and apply fundamental accounting concepts, principles and conventions

2.      Record basic accounting transactions and prepare annual financial statements for a sole proprietorship business

3.      Discuss and apply Ind ASs on Inventories; Revenue; Property, Plant and Equipment; and Investment Property

Record accounting transactions on the dissolution, amalgamation, and sale of partnership firms

Unit-1
Teaching Hours:12
Overview of accounting principles and procedure
 

(i)    Introduction to accounting; Double-entry system; Ind AS 1: Financial statements, purpose, general features (true and fair view, going concern, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, consistency);Other assumptions and conventions (business entity, money measurement, conservatism)

ii ) Basic accounting procedure: journal entries, ledgers, subsidiary books, cash book, capital and revenue expenditure/receipts, rectification of errors, trial balance, bank reconciliation statement

Unit-2
Teaching Hours:8
Preparation of financial statements for sole proprietors
 

Preparation of Statement of Profit and Loss and Balance Sheet: structure, contents; problems based on trial balance and adjustments.

Unit-3
Teaching Hours:8
Fundamental Indian Accounting Standards
 

(i)     Ind AS 2 (Inventories): measurement—cost, cost formulas, net realizable value; recognition as an expense; basic problems

(ii)  Ind AS 18 (Revenue): measurement; identification of transaction; sale of goods; rendering of services; interest, royalties and dividends; basic examples.

(iii)            Ind AS 16 (Property, Plant and Equipment): measurement at recognition; depreciation, depreciation method, change in method (Ind AS 8)de recognition; problems on the above

Ind AS 40 (Investment Property): recognition, measurement, transfers, disposals; basic problems

Unit-4
Teaching Hours:12
Dissolution of partnership firms
 

Accounting procedure for closing of books of account—journal entries, ledger accounts; piecemeal distribution, insolvency of partners, Garner Vs Murray rule, applicability in India, deficiency account, treatment of unrecorded assets and liabilities

Unit-5
Teaching Hours:10
Amalgamation of firms
 

Meaning and objectives; journal entries and ledger accounts to close the books of amalgamating firms; accounting treatment of assets and liabilities not taken over by the new firm; treatment of goodwill; opening entries in the books of the new firm; balance sheet of the new firm

Unit-6
Teaching Hours:10
Sale of partnership firm
 

Introduction; need for conversion; meaning of purchase consideration; methods of calculating purchase consideration—net payment method, net asset method; passing of journal entries and preparation of ledger accounts in the books of vendor; treatment of certain items—dissolution expenses, unrecorded assets and liabilities, assets and liabilities not taken over by the purchasing company, contingent liabilities, non-assumption of trade liabilities; in the books of purchasing company—passing of incorporation entries, treatment of security premium, fresh issue of shares and debentures to meet working capital, preparation of balance sheet

Text Books And Reference Books:

1.      Jain S. P., &Narang K. L., (2013). Financial Accounting (19ed.). Mumbai: Kalyani

Institute of Chartered Accountants of India. Indian Accounting Standards (IND ASs)

Essential Reading / Recommended Reading

1.      Maheswari S. N., &Maheswari S. K. (2012). Financial Accounting. New Delhi: Vikas

Arulanandam M.A., & Raman K. S. (2014). Advanced Accountancy (6ed.). Mumbai: Himalaya Publishing House

Evaluation Pattern

Evaluation Pattern

 

End Semester Examination (ESE)                                       :           50%

Mid Semester Examination (CIA-2)                                   :           25%

Continuous Internal Assessments (CIA- 1 & 3)               :           20%

Attendance                                                                               :           05%

Total                                                   :          100%

BBF132 - BUSINESS ECONOMICS (2019 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:This course is designed to familiarize students with the basic concepts, theories and models of economics, which are relevant to business.

Learning Outcome

Course Outcomes : On completing the course students will be able to:

1. Define and remember basic concepts of Economics applicable to business

2. Explain and identify key factors affecting/ determining economic variables such as demand, supply, price of products and factors of products

3. Compare different market types and their functioning

4. Describe and evaluate theories of consumer behavior, production and factor price determination

Unit-1
Teaching Hours:3
Business Economics
 

Meaning- characteristics – distinction between business economics and pure economics – scope of business economics – uses/objectives of business economics

Unit-2
Teaching Hours:6
Consumption Analysis
 

Approaches to the study of consumer behaviour - cardinal approach - law of Equi-marginal utility, ordinal approach - indifference curve analysis - properties – consumer surplus – meaning - analysis – limitations

Unit-3
Teaching Hours:9
Demand and Supply (Market) analysis ? I
 

Demand (Determinants, Demand function) - Law of Demand – Variations in demand, Supply (Determinants, Supply function) – Law of Supply –Variations in Supply, Market equilibrium and changes in equilibrium (reference to product markets & factor markets), Interference with market prices - Minimum price & Maximum price and its effect, Market failure – meaning & types - Public goods – Externalities - Merit goods - Demerit goods

Unit-4
Teaching Hours:10
Demand and Supply (Market) analysis - II
 

Demand: Elasticity of Demand – Price elasticity of demand –factors determining elasticity of demand – its measurement and its application in business decisions, concepts of Income& Cross-Promotional elasticity of demand, Supply: Elasticity of Supply – factors determining elasticity of supply, Demand forecasting- Survey and statistical methods

Unit-5
Teaching Hours:7
Production Analysis
 

Production Analysis: Production – Firm and Industry – Production function – Production runs or Periods (short run and long run) – Production in the short run – Law of variable proportions – Production in the long run – Returns to scale (increasing, constant and decreasing returns to scale) – Economies of scale and Diseconomies of scale,

Factor Pricing:

Rent - Recardian and modern theories of rent.

Wages - Modern theory of wages, wage differentials and collective bargaining,
Interest - Loanable fund and Liquidity preference theories of interest,
Profit - Uncertainty and Innovation theories of profit.

Unit-6
Teaching Hours:5
Cost & Revenue Analysis
 

Cost - Cost concepts (Absolute cost and opportUnity cost, Accounting cost and Economic cost) – Fixed and Variable cost – TC, AC & MC, Cost-output relationship in the short run - Cost-output relationship in the long run.

Revenue – TR, AR & MR - Revenue with no change in price – Revenue with change in price.

Unit-7
Teaching Hours:12
Market Structure
 

Perfect Competition: Assumptions, price and output decisions. Equilibrium of the firm and the industry in the short and the long runs, including industry’s long run supply, producer surplus. Shut down point under perfect competition market, Monopoly: Behaviour of a monopolist in the short and the long run. Price discrimination by a monopolist-1st degree, 2nd degree and 3rd degree.

Monopolistic competition, concept of excess capacity

Oligopoly- Collusive & Non-collusive models of Oligopoly

Unit-8
Teaching Hours:8
Economics of strategy
 

Understanding aggregate Demand and aggregate Supply. The Importance of Expectations: Exchange Rates, Exchange Rates regimes fixed and floating rate. Current macro Issues effecting business: Oil prices, Global Imbalances 

Text Books And Reference Books:

Essential references:

  1. Dwivedi (2009): Essentials of Business Economics, Vikas Publishing House

Salvatore &Srivatsava (2012): Managerial Economics, 7th Edition, Oxford University Press

Essential Reading / Recommended Reading

Recommended references:

  1. Allen, Weigelt, Doherty & Mansfield (2012): Managerial Economics, 8th Edition, W. W. Norton & Company
  2. Atmanada (2009): Managerial Economics, 2nd Edition, Excel Books
  3. Dransfield (2009): Business Economics, Routledge
  4. Gillespie (2013): Business Economics, 2nd Edition, Oxford University Press
  5. Gupta (2011): Managerial Economics, 2nd Edition, TMH
  6. Keat, Young & Banerjee (2011): Managerial Economics, 6th Edition, Pearson
  7. Maheshwari (2012): Managerial Economics, 3rd Edition, PHI
  8. Michaels (2011): Economics for Managers,Cengage Learning
  9. Nellis& Parker (2006): Principles of Business Economics, 2nd Edition, Pearson
  10. Petersen, Lewis & Jain (2006):Managerial Economics, 4th Edition, Pearson
Evaluation Pattern

Evaluation Pattern
   

End Semester Examination (ESE):50%

Mid Semester Examination (CIA-2):25%

Continuous Internal Assessments (CIA- 1 & 3):20%

Attendance:05%

Total:100%

BBF133 - COST ACCOUNTING (2019 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

The course aims to provide conceptual understanding of cost accounting. It focuses on the computation of various components of cost, such as material, labour, and overheads. It also covers modules on specific cost accounting methods like job costing and contract costing, and process costing.

Learning Outcome

Course Outcomes :

On completing the course students will be able to:

1.      Discuss the basic concepts and classification of cost

2.      Compute various components of cost

3.      Apply the methods of cost accounting in ascertaining cost for different sectors

Discuss the reasons and need for reconciliation of cost and financial statements, and prepare reconciliation statements

Unit-1
Teaching Hours:10
Introduction to Accounting
 

Introduction – Definition – Fundamental Principles –Scope, Functions and objectives – Merits & Demerits –Methods & Techniques-Cost Accounting and financial accounting comparison; Elements of Cost – Cost vs. Expense- Cost Centre, Cost Unit& Cost object- Classification of Cost- Costs for decision making - Installation of Costing system - Cost Sheet - Tenders and Quotations (Problems)

Unit-2
Teaching Hours:8
Materials
 

Meaning and classification of material- Purchase Procedure& documentation - Store Keeping Functions; Inventory Control - Fixation of Levels- Periodical and Perpetual Inventory, ABC Analysis, EOQ (Problems); Stores issue - Methods of Pricing of materials – FIFO – LIFO - Simple and Weighted Average Methods. (Problems)

Unit-3
Teaching Hours:8
Labour
 

Meaning & classification of Labour- Attendance and payroll procedure- Time Keeping - Methods of Time Keeping - Time Booking – Records - Idle Time - Causes for Idle Time - Treatment of Idle Time – Overtime – Labour Turnover—Labour Remuneration - Features of Good Wage System –Remuneration system and incentive schemes (Problems)

Unit-4
Teaching Hours:10
Overheads
 

Meaning and definition –Classification of Overheads- Allocation & Apportionment of overheads (Primary Distribution) Apportionment of Service Department Costs to Production Departments (Secondary Distribution- Reciprocal basis). Absorption of Overheads - Methods - percentage of Direct Material Cost - Direct Labour Cost - Prime Cost - Direct Labour Hour Rate and Machine Hour Rate

Unit-5
Teaching Hours:8
Contract Costing
 

Contract Costing                                                                                 

Meaning and nature- Difference between Job Costing and Contract Costing – Preparation of Contract Accounts- Ascertainment of Profit/Loss on Contract – Work In Progress and Balance Sheet –Profits on incomplete contracts-Cost Plus and Estimated Contracts (Problems)

Unit-6
Teaching Hours:8
Process Costing
 

Meaning and nature- Preparation of process Accounts- Normal Loss - Abnormal Loss/gain - (Including Inter-Process Profit and Equivalent Production) Preparation of Process Accounts and Joint and By-Products

Unit-7
Teaching Hours:8
Reconciliation of Cost and Financial Accounts
 

Need for reconciliation- Reasons for difference in profits- Reconciliation (Problems)

Text Books And Reference Books:

Essential references:

1. Horngren T. Charles, Datar M. Srikant and Rajan V. Madhav. (2014) Cost Accounting: A Managerial Emphasis, 15th Edition, Prentice Hall publishers, Delhi

2.  Arora M N – (2012) A Text book of Cost & Management Accounting, Vikas Publishing, New Delhi

3. LalJawahar, Srivastava Seema. (2013) Cost Accounting, 5thEdition, Tata Mcgraw-Hill, Delhi

Essential Reading / Recommended Reading

1.      Saxena V. K. (2014) Essentials of Cost Accounting, Sultan Chand and Sons, New Delhi

2.      Sharma &Shashi. K Gupta(2012) Cost & Management Accounting Kalyani Publishers

Kishore. M. Ravi. (2014) Business Strategy and Strategic Cost Management, 1st Edition, Taxmann Publications, New Delhi

Evaluation Pattern

Evaluation Pattern
   

End Semester Examination (ESE):50%

Mid Semester Examination (CIA-2):25%

Continuous Internal Assessments (CIA- 1 & 3):20%

Attendance:05%

Total:100%

BBF134 - BUSINESS MANAGEMENT AND ORGANIZATIONAL BEHAVIOR (2019 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:  This paper intends to develop conceptual knowledge of Business management and Organizational Behaviour. The study approach enables students understand and analyze practical aspects of management and Organizational Behaviour to become skilled at the art of getting things done through people in a corporate business scenario.

Learning Outcome

Course Outcomes :

1.      Discuss different schools of management thought

2.      Apply the concepts of planning, organizing, executing/leading and controlling for effective management

3.         Apply the concepts of organisational behaviour to enhance organisational effectiveness

Unit-1
Teaching Hours:6
Introduction to Business Management & Principles
 

Management: Meaning, Major schools of Management thought - past to present, Nature and characteristics - Scope and functional areas of management in Organizations, Management as a science art or profession, Management & Administration.

Unit-2
Teaching Hours:12
Planning
 

Introduction to Planning, Importance, purpose, Foundation of planning, Management by objectives (MBO), MBO process, Planning through MBO – practical insights, Strategic Planning Cycle, Planning Premises, Types of Planning Premises, Strategic Planning Process - Vision, Mission, Objectives, Types of objectives, Hierarchy of objectives, Max E.Douglas model for writing effective objectives, Situational analysis / Internal and External Analysis - SWOT, PESTEL, Michael Porter 5 forces analysis, Strategy Formulation, Dimensions of Plans – Repetitiveness; Time; Level; Scope; Broadness; Balanced Score Card (BSC), BSC vs. MBO.   

Unit-3
Teaching Hours:6
Organizing
 

Introduction to Management Function of Organizing, Importance of Organizing, Steps in Organizing process, Organizing Staff/Employees, Organizational Design and Structure, Classification of Organization – Formal and Informal – Types of Organizational Structure – Formal (Line, Staff, Functional, Matrix, Project, Hybrid, Virtual, Network…) and Informal structure, Organizing  job tasks and employees like great companies  - specialization, Centralization, Decentralization, Formalization - Span of Control – Narrow & Broad – Authority & Responsibility.

Unit-4
Teaching Hours:9
Personality, Perception, Attitude and Behaviour
 

Understanding individual behaviour, Personality – MBTI, The Big Five Model, Personality types in different cultures, Perception, Perceptual Process, Perceptual Distortions – Stereotyping, Halo Effect, Contrast Effects, Self-fulfilling prophecy, Projection, Contrast Effects, Impression Management, Attribution Theory, Attributions across cultures, Professional and Ethical behaviour, Ethics Vs Behaviour, Managing Negative Behaviour in the workplace, workplace bullying and sexual harassment, Employee Morale and Engagement.

Unit-5
Teaching Hours:4
Group Dynamics and Conflict Management
 

Group Development, Stages of Group Development, Turning Groups into Effective Teams, Managing Work Teams, Types of Work Teams, Conflict Management Techniques, Managing generational differences, Best practices for Organizing Tasks and Creating High Performance Teams.

Unit-6
Teaching Hours:10
Managing, Leading, and Motivating Teams
 

Meaning and nature of directin