BBA Syllabus PDF

BACHELOR OF BUSINESS ADMINISTRATION-(BBA) DISTRIBUTION OF DIFFERENT COURSES AND CREDITS IN VARIOUS SEMESTERS Offered By: Department of Business Administration Faculty of Commerce Deen Dayal Upadhyaya Gorakhpur U...

BACHELOR OF BUSINESS ADMINISTRATION-(BBA) DISTRIBUTION OF DIFFERENT COURSES AND CREDITS IN VARIOUS SEMESTERS Offered By: Department of Business Administration Faculty of Commerce Deen Dayal Upadhyaya Gorakhpur University, Gorakhpur Course Code - BBA 101 Credits - 2+0 Course Title - Basics of Business Unit Topics Nature and Scope of Business; Concept of business as a system; Business and Environment Interface; Business objective; Profit Maximization VsSales Maximization; Social I Responsibility of Business; Business Ethics and Values. Business and Profession. Classification of Business Activities, Concept and Meaning of Trade & Industry, Sub division II of Commerce, Sub division of Trade, Sub division of Industry, Inter connection between Commerce Trade and Industry, Role of State in Business. Course Code - BBA 102 Credits -3+0 (F010101T) Course Title - Business Economics Unit Topics Introduction to Business Economics: Nature and Scope of Business Economics, its relationship with other subjects. Fundamental Economic Tools-Opportunity cost concept, Incremental I concept, Principle of time perspective, discounting principle and Equi-marginal principle. Demand Analysis: Concept of Demand & its determinants; Price, Income & Substitution effects. II Elasticity of demand: meaning, types, measurement and significance in managerial decisions. Production and Cost Analysis: Meaning, Production function, Law ofvariable proportions and III laws of return to scale, Various cost concepts and classification, Cost output relationship in short run & long Run, Cost curves, Revenue concepts. Pricing: Nature of market, Types of markets and their characteristics, Pricing under different market structures–Perfect, Monopoly, Oligopoly and Monopolistic competition, Price IV discrimination under monopoly competition. Profit Management: Concept of Profit, Economic and accounting Profits, Profit maximization, Break even analysis. Course Code - BBA 103 Credits -3+0 (F010101T) Course Title - Basic Accounting Unit Topics Introduction: Meaning and process of accounting, Basic terminology of accounting, Difference I between accounting & book keeping. Importance & limitations of accounting, Various users of accounting information, Accounting Principles: Conventions & Concepts. Accounting equation, Dual aspect of accounting, Types of accounts, Rules of debit & credit, II Preparation of Journal and Cash book including banking transactions, Ledger and Trial balance, Subsidiary books of accounts, Rectification of Errors. Valuation of stocks, Accounting treatment of depreciation, Reservesand provisions, Preparation of III final accounts along with adjustment entries. IV Issue of shares and debentures, Issue of bonus shares and right issue,Redemption of preference shares and debentures. Course Code - BBA 104 Credits -2+0 Course Title - Basics of Business Organization Unit Topics Evolution of Business Organisation, Modern Business and their Characteristics, Considerations in Establishing a new Business, Qualities of a Successful Businessman, Forms of Business I Organisation: Sole Propertiership, Partnership, Joint Stock Companies and Cooperatives- their Characteristics, relative Merits and Demerits, Difference between Private and Public Companies. Forms of Business Combination: Meaning, Characteristics, Objectives, Principles, Merits and II demerits, Difference between Rationalization and Nationalization. Plant Location: Concept , Meaning, Importance and Factors affecting Plant Location Course Code - BBA105 Credits -3+0 (F010102T) Course Title - Business Statistics Unit Topics Introduction: Concept, features, significance & limitations of statistics, Types of data, I Classification & Tabulation, Frequency distribution & graphical representation. Measures of Central Tendency (Mean, Median, Mode), Measures ofVariation (Range, II Quartile Deviation, Mean Deviation and StandardDeviation), Significance & properties of a good measure of variation, Measures of Skewness & Kurtosis. Correlation and Regression: Meaning and types of correlation, Simple correlation, Karl III Pearson’s Coefficient of correlation, Significance ofcorrelation, Regression concept, Regression lines, Regression equations and Regression coefficient. Probability: Concept, Events, Addition Law, Conditional Probability, Multiplication Law & IV Baye’s theorem [Simple numerical]. Sampling: Method of sampling, Sampling and non-sampling errors, Test ofhypothesis, Type-I and Type-II Errors, Large sample tests. Course Code - BBA 106 Credits -3+0 (F010102T) Course Title - Principles of Management Unit Topics Introduction: Concepts, objectives, nature, scope and significance of I management, Contribution of Taylor, Weber and Fayol in management, Management Vs. administration.. II Planning: Concept, objectives, nature, importance and limitations of planning, planning process, Concept of Decision Making and its Importance, forms, techniques and process. Organizing: Concept, objectives, nature of organizing, Types of Organization, Delegation III of authority, Authority and responsibility, Centralization and Decentralization, Span of Control. Directing: Concept, principles & aspectsofdirecting,Conceptandtypesof Coordination, Concept of leadership, Supervision, Motivation and Communication. IV Controlling: Concept, Principles, Process and Techniques of controlling. Course Code - BBA 107 Credits -2+0 Course Title - Basics of International Business Unit Topics International Business: Evolution of Business, Differences between Domestic Business and International Business, Modes of Entry, Goals of International Business, Problems of I International Business. International Business Environment: Social and Cultural Environment, Technological Environment, Economic Environment, Political Environment. II Globalization: Drivers of Globalization, Globalization of Market, Globalization and India, Definition and concept of Multinational Corporations. Course Code - BBA 108 Credits -3+0 (F010103T) Course Title - Business Ethics and Governance Unit Topics Introduction: Concept and nature of ethics; ethics, values and behaviour; I development of ethics, relevance of ethics and values in business, Arguments against business ethics. II Work life in Indian Philosophy: Indian ethos for work life, Indian values for the work place, Work-life balance, Ethos of Vedantain Management. Relationship between Ethics & Corporate Excellence, Corporate Mission Statement, III Code of Ethics, Organizational Culture, TQM. Gandhian Philosophy of Wealth Management, Philosophy of Trusteeship, Gandhiji’s Seven Greatest Social Sins. Corporate Social Responsibility-Social Responsibility of business with respect to IV different stakeholders, Arguments for and against Social responsibility of business, Social Audit. Course Code - BBA 109 Credits -3+0 (F010103T) Course Title - Computer Applications Unit Topics Computer: An Introduction, Computers in Business. Elements of Computer system, Indian computing Environment, Management of data processing systems in Business I organizations, Programmes development cycle, flow charting, Input Output analysis, Programming Concept, Software Development process. Components of a computer system, Generation of computer and computer languages, II personal computers in Business, PC-software Packages, An Introduction to Disk. Operating system and windows, GUI. Text Processing, software, Introduction to spreadsheet software, creation of spreadsheet application, Range, formulas, function data base functions in spreadsheet, Graphics on III spreadsheet, modes of data processing, Report generation, Presentation graphics, Creating a presentation. Computer software system, software development process, files design & Report design, Data files types, Master & Transaction file. Relevance of Data base management system, data base manager, data communication, IV networking, LAN &WAN. Course Code - BBA 110 Credits -3+0 (F010201T) Course Title - Organisational Behavior Unit Topics Introduction: Nature and scope of OB, Challenges and opportunities for OB, Organization Goals, I Models of OB, Impact of Global andCultural diversity on OB. Individual Behavior: concept, Personality, Perception and its role in individual decision II making, Learning, Motivation, Hierarchy of needstheory, Theory X and Y, Motivation- Hygine theory, Vroom’s expectancy theory. Behavior Dynamics: Interpersonal behavior, Communication, Transaction Analysis, The Johari Window, Leadership, Its Theories and prevailing leadership styles in Indian Organisations. Group Behavior: Definition and classification of Groups, Types of Group Structures, Group III decision making, Teams Vs Groups. Management of Change: Change and Organisational development, Resistance to change, Approaches to managing organizational change, Organisational effectiveness, Organisational IV culture, Power and Politics inOrganisation, Quality of work life, Recent advances in OB. Course Code - BBA 111 Credits - 3+0 (F010201T) Course Title - Business Finance Unit Topics Introduction to Business Finance: Concept of Business Finance and Financial management, Finance functions, objectives of financial management- Profitability vs. I Shareholder wealth maximization. Time Value of Money. Investment Decisions: Capital Budgeting-Payback, NPV, IRR and ARR methods and their practical applications. Financing Decision: Capitalization Concept, Basis of Capitalization, consequences and II remedies of over and under capitalization, Cost of Capital, WACC, Determinants of Capital structure. Dividend Decision: Concept & relevance of dividend decision, Dividend Models- III Walter’s, Gordon’s and MM Hypothesis, Dividend policy-determinants of dividendpolicy. Management of Working Capital: Concepts of working capital, Approaches to the IV financing of current Assets, Management of different components of working capital. Course Code - BBA 112 Credits - 3+0 (F010202T) Course Title - Human Resource Development Unit Topics HRD: Concept, importance, benefits and its distinction from HRM, focus of HRD I System, Structure of HRD System, Role of HRD manpower. Management Development: Concept, need, management development methods. Potential Appraisal: Concept, need, objectives, methods and Obstacles. Training: II Meaning, role, assessing needs for training, organizing training programmes, training methods. Job Enrichment: Concept, Principles, steps for job enrichment, hurdles in job enrichment, making job enrichment effective, job and work redesign. Quality Circles: III Concept, structure, training in quality circle, problem solving techniques, role of management, trade union and workers, quality circles in India. HRA: Introduction, scope, limitations, methods, Stress Management: Definition, IV potential, sources of stress, consequences of stress, managing stress. Course Code - BBA 113 Credits - 3+0 (F010202T) Course Title - Marketing Theory and Practices Unit Topics Introduction to Marketing: Definition, nature, scope, importance of Marketing I Management. Core concepts of marketing: selling concept, production concept, modern marketing concept, societal marketing. Market segmentation: Concept, basis of segmentation, its Importance in marketing. II Targeting: Concept, Types, Importance. Positioning: Concept, Importance, Brand positioning, Repositioning. Marketing Mix: Product – Product Mix, New Product development, types of product, Product life cycle, Branding and packaging. III Pricing – Meaning, objective, factors influencing pricing. Distribution – Concept, importance, different types of distribution Channels. Promotion – Promotion mix- tools, objectives. Marketing Research: Importance, Process and Scope. IV Marketing Information System: Meaning, Importance and Scope. Consumer Behaviour: Concept, Importance and factors influencing Consumer Behaviour. Course Code - BBA 114 Credits - 3+0 (F010203T) Course Title - Business Mathematics Unit Topics Matrix: Introduction, Square Matrix, Row Matrix, Column Matrix, Diagonal Matrix, Identity Matrix, Addition, Subtraction, Multiplication of Matrix, Use of Matrix in I Business. Percentage, Ratio and Proportion, Average, Mathematical Series- Arithmetic, II Geometric & Harmonic, Simple Interest & Compound Interest Set theory: Notation of Sets, Singleton Set, Finite Set, Infinite Set, Equal Set Null Set, III Subset, Proper Subset, Universal Set, Union of Sets, Inter- section of Sets, Use of set theory in business. Concept of Differentiation and Integration, Maxima and Minima in Differentiation, IV Application of Differentiation & Integration in Business (No proof of theorems, etc.) Credits - 3+0 Course Code - BBA 115 (F010203T) Course Title - Advertising Management Unit Topics Advertising: Introduction, Scope, importance in business: Role of advertising in I social and economic development of India: Ethics and truths in Indian Advertising. Integrated Communication Mix (IMC)-meaning, importance; Communication II meaning, importance, process, communication mix- components, role in marketing. Promotional objectives – importance determination of promotional objectives, setting III objective DAGMAR; Advertising Budget importance, establishing the budget- approaches allocation of budget. Advertising Copy-meaning components types of advertising copy, IV importance of creativity in advertising. Advertising research – importance, testing advertising effectiveness market testing for advertising Media.  26 Course Code - BBA201 Credits - 3+0 (F010301T) Course Title - Management & Cost Accounting Unit Topics Introduction:Meaning,NatureandScopeofManagementAccounting,Functions, Relationship I of Management Accounting, Financial Accounting and Cost Accounting Cost Accounting: Nature and Scope of Cost Accounting, Cost concepts and classifications, II Methods and Techniques, Accounting for Material, Labour and Overheads. Product Costing: Single unit costing-preparation of cost sheet, Process costing, III Contract costing (Elementary numerical problems) IV Marginal Costing and Absorption Costing, Break-even analysis. (Elementary numerical problems) Course Code - BBA202 Credits - 3+0 (F010301T) Course Title - Business Law Unit Topics The Indian Contract Act 1872: Scope of the Act, Essential of A Valid Contract, Agreement, I Performance of Contracts, Breach of Contract & Remedies, Quasi-Contracts The Sale of Good Act, 1930: Formation of Contract, Conditions & Warranties, Rights of an Unpaid Seller, Performance of the Contract of Sale II The Negotiable Instruments Act, 1881: Nature and Types of negotiable instruments, III Negotiation and Assignment, Holder-in-Due Course, Dishonour and Discharge of Negotiable Instrument; Arbitration The Companies Act, 1956: Nature and Type of Companies, Formation of Companies, IV Memorandum and Articles of Association, Prospectus, Membership.  27 Course Code - BBA203 Credits - 3+0 (F010302T) Course Title - Production Management Unit Topics Introduction to Production Management: Definitions of Production Management; Production Process; Objectives of Production Management; Scope of Production I Management; Importance of Technology in Production Concept of Forecasting: Purpose of Sales Forecasting, Basic Elements of Forecasting, Importance of Forecasting, Objectives of Forecasting, Classification of II Forecasting ; Qualitative and Quantitative Techniques of Forecasting Product Selection; Definitions of Product Design and Development: Need for Product Design and Development, Origin of the Product Idea and Selection from III Various Alternatives, Choosing among Alternative Products, Modifying the Existing Products, Sources of Product Nature of Production Planning and Control (PPC): Types of Plans, Elements IV of Production Planning, Strategy of Production Planning.  28 Course Code - BBA204 Credits - 3+0 (F010302T) Course Title - Business Policy Unit Topics Introduction: Nature & importance of Business Policy, Development & Classification of I Business Policy; Mechanism of policy making Responsibilities & Tasks of Top Management: Objectives of Business, Characteristics, Classification, Types of objectives and their overall Hierarchy, Setting of objectives, Key II areas involved; Corporate Planning; Concept of long term planning, Strategic Planning, Nature, Process & Importance Corporate Strategy Concept, Components, Importance, and Strategy Formulation: III Concept, Process & Affecting Factors. Strategy Evaluation: Process, Criteria, Environmental Analysis, Resource Analysis Concept of Synergy: Types, Evaluation of Synergy, Capability Profiles, Synergy as a IV Component of Strategy & its relevance Course Code - BBA205 Credits - 3+0 (F010303T) Course Title - Business Communication Unit Topics Introduction: Meaning and objective of Business communication, Forms of I Communication, Process, Principles of Effective Communication Corporate Communication: Formal and Informal Communication,Grapevine, Barriers II in Communication, Groups discussion, Mock Interviews, Seminars. Essential of effective Business letters, Writing Important Business letters; Oral &Non- verbal communication: Principles of Oral Presentation, Factors affecting Presentation, III effective Presentation skills. Body Language, Para Language, Effective Listening, Writing Resume, Letter and IV Application; Modern forms of communication,  29 Course Code - BBA206 Credits - 3+0 (F010303T) Course Title - Business Environment Unit Topics Introduction: Concept, Significance and Components of Business I environment, Micro and Macro environment, Factor affecting Business Environment. Economic Systems: Capitalism, Socialism, Communism, Mixed Economy- Public II Sector & Private Sector Industrial Policy-Brief historical perspective; New industrial policy of India, III Socio-economic implications of Liberalization, Privatization and Globalization Role of Government in Regulation and Development of Business; Monetary and Fiscal IV Policy, WTO-Objectives and role in international trade.  30 Course Code - BBA 207 Credits - 3+0 (F010401T) Course Title - Supply Chain Management Unit Topics Introduction, Definition of Supply Chain Management, Evolution of the Concept of Supply Chain Management, Key Drivers of Supply Chain Management, Typology of I Supply Chains, Problems in SCM and Suggested Solutions Three Components of SCM, Demand Management, Demand Forecasting; Evolution of ERP, Concept of ERP in SCM, Quick Response and Accurate Response Systemin II SCM, Use of Other Planning Strategies Understanding the Benchmarking Concept, Benchmarking Process, Benchmarking III Procedure New Developments in Supply Chain Management, Outsourcing Supply Chain Operations, Co-Maker ship, The Role of E- Commerce in Supply Chain Management, IV Green Supply Chain Management, Distribution Resource Planning, World Class Supply Chain Management Course Code - BBA208 Credits - 3+0 (F010401T) Course Title - Research Methodology Unit Topics Meaning of Research, Objectives of Research, Types of Research, Research Process, Research Problem formulation. I Research Design: Features of a good research design; Different Research Designs; Data types. Sampling Design: Census & Sample Surveys; Steps in Sampling Design; Types of Sample designs-Probability & Non Probability sampling. II Processing & Analysis of Data: Processing operations; problems in processing; types of III analysis, Hypothesis Testing (A simple overview). Presentation: Diagrams; graphs; chars. Report writing; Layout of Research IV Report; Types of Reports; Mechanism of writing a Research report; Precautions for writing report.  34 Course Code - BBA 209 Credits - 3+0 (F010402T) Course Title - Specialised Accounting Unit Topics I Accounting of Non-trading Institutions, Joint Venture and Consignment II Accounts of Banking companies and General Insurance companies Department account and Branch account.Accounts related to Hire Purchase and III Installment payment transactions, Royalty Accounts Partnership Accounts: Final Account, Reconstitution of Partnership firms: IV admission, retirement and death of a partner, Dissolution of Partnership (Excluding insolvency of Partner) Course Code - BBA210 Credits - 3+0 (F010402T) Course Title - Consumer Behaviour Unit Topics Consumer Behaviour: Concept, importance and scope of CB, Consumer research I process. Consumer Behavior models: Economic model, Howard & Seth model, Nicosia model, Engel-Kollat - Blackwell model. Individual determinants: Perceptual process, consumer learning process, need for II studying, Consumer attitude formation. Meaning and nature of personality, self-concept. Influences & Consumer Decision making: Family, reference group, personal, Social III and cultural influence on CB, Consumer Decision making process, Consumer Communication process. Industrial Buying Behaviour: Participants, characteristics of industrial IV markets, factors influencing industrial markets, stages of industrial buying process.  35 Course Code - BBA 211 Credits - 3+0 (F010403T) Course Title - Investment Analysis & Portfolio Management Unit Topics Investments: Nature, scope, objective and Process of investments analysis, concept I of return and risk analysis, measurement of return and risk: Systematic and Unsystematic Risk. Investment Alternatives: Investment instrument of Capital Market and Money II Market, Valuation of Fixed and Variable securities Non Security forms of Investment, Government Securities, Mutual Fund. Fundamental Analysis: Economic analysis, industry analysis and company analysis. Technical Analysis: Trends, indicators, indices and moving average III applied in technical analysis. Portfolio Management: Meaning, importance and objectives of portfolio and portfolio management, Risk and Return- Definition types and importance. Portfolio Analysis: Risk Measurement; Estimating rate of return and standard IV deviation of portfolio returns. Course Code - BBA212 Credits - 3+0 (F010403T) Course Title - Company Law Unit Topics Introduction: Definition and Kinds of Company, Promotion and Incorporation of I Companies; Memorandum of Association, Articles of Association, Prospectus. Shares, Share Capital, Members, Transfer and Transmission of shares, Directors- II Managing Director, Whole Time Director Capital Management; Borrowing powers, mortgages and charges, debentures, III Company Meetings-kinds, quorum, voting, resolutions, minutes Majority Powers and minority rights, Prevention of oppression and IV mismanagement, winding up of companies, its Kinds and Conduct Course Code - BBA 301 Credits - 3+0 (F010501T) Course Title - Income Tax Unit Topics I Indian Income Tax Act, 1961: Basic Concepts - Income, Agriculture Income, Casual Income, Assessment Year, Previous Year, Gross Total Income, Total Income, Person, Tax Evasion, Tax Avoidance. II Basis of Charge: Scope of Total Income, Residence and Tax Liability, Income which does not form part of Total Income. III Heads of Income: Income from Salaries, Income from House Property. Profit and Gains of Business or Profession, Capital Gains, Income from other sources. IV Aggregation of Income, Set off and Carry forward of losses, deductions from gross total Income, Computation of total Income and Tax liability. Course Code - BBA 302 Credits - 3+0 (F010501T) Course Title - Marketing Communication and Advertising Management Unit Topics Marketing Communication: Meaning and its objectives, Integrated Marketing I Communication (IMC): concepts and process, IMC promotion Mix. Advertising - Meaning, objectives, its role and functions, Classification of advertising, II economic, social and ethical issues in advertising, DAGMAR approach and Advertising Agencies. Advertising Budget – Top down and Build up approach, methods of advertising – III Affordable method, arbitrary allocation method, percentage of sales method, competitive parity method. IV Media Planning and Strategy: Media Types and their characteristics; Setting Media objectives; Steps involved in media planning. Evaluation of advertising effectiveness – need and purpose of evaluation, pre- testing and post testing techniques. Course Code - BBA 303 Credits - 3+0 (F010502T) Course Title - Entrepreneurship and Small Business Management Unit Topics Entrepreneurship: Concept, Role & Importance in Indian Economy, Theories of Entrepreneurship, Entrepreneurs – Evolution of concept, Types of entrepreneurs, traits of I entrepreneur, entrepreneurs Vs managers, Women Entrepreneurs, Rural Entrepreneurs. Entrepreneurial Development and Institutional Support System: Entrepreneurship development, Concept and Significance, Entrepreneurial Development Programmes (EDP), II problems of EDP, Institutional support to entrepreneurs. Business Idea: Environmental analysis, Search for business idea, Identification of projects, III Selection of project, Project formulation, Project report, project appraisal. Small Business: Definitions, MSMED Act 2006, Strategic Planning and its steps for small IV business, Incentives and subsidies available to small business, forms of ownership, Registration as SSI Course Code - BBA 304 Credits - 3+0 (F010502T) Course Title - Sales Management Unit Topics Introduction to Sales Management: Concept, Evolution of sales function, Objectives of sales I management positions, Functions of Sales manager and their relation with other executives. Salesmanship: Theories of personal selling, Types of Sales executives, Qualities of sales II executives, Personal selling process, Showroom & exhibition. Sales Organization and Relationship: Purpose of sales organization, Types of sales organization structures, Sales department external relations, Distributive network relations. III Sales Force Management: Recruitment and Selection, Sales Training, Sales Compensation. IV Concept of physical distribution system. Course Code - BBA 305 Credits - 3+0 (F010503T) Course Title - Industrial Relations & Labour Laws Unit Topics Industrial Relations: Role, Importance, Trade Unions, Industrial Disputes and their I Resolutions. Participative Management: Structure ,Scope , Collective Bargaining, Works Committee, II Joint Management Councils, Pre-Requisite for Successful participation. Industrial unrest: Employee dissatisfaction, Grievances, Disciplinary Action, Domestic Enquiry, Strikes, lockout, Prevention of Strikes. Lockouts. Discipline: Positive, negative III discipline, disciplinary procedure, Absenteeism, Turnover, Dismissal and Discharge. Factories Act: Meaning, Definition, Welfare, Safety and Health Measures. Workmen’s Compensation Act and International Labor Organization, Role and Function. IV General provisions of Bonus Act and Gratuity Act. Course Code - BBA 306 Credits -3+0 (F010503T) Course Title - Company Accounts Unit Topics Joint Stock Companies: Its types and share capital, Issue, Forfeiture and Re-issue of I shares, Redemption of preference shares, Issue and Redemption of Debenture. Final Accounts: Including Computation of managerial Remuneration And disposal of II profit. Accounting for Amalgamation of companies as per Accounting Standard 14, Accounting III for Internal reconstruction, Liquidation of Company. Consolidated Balance Sheet of Holding Companies with one Subsidiary only, Statement IV of Affairs and Deficiency/Surplus, Receivers Receipt and Payment A/c. Course Code - BBA307 Credits -3+0 (F010601T) Course Title - Strategic Management Unit Topics Strategy: Strategic Intent; Mission; Objectives and Goals; Policies; Process of strategic I management, Levels of strategy. Identifying strategic alternatives of business; Environmental appraisal – Internal environment; Key Success Factors; Role of Resources, Capabilities and Core Competencies; Competitive Advantage to Competitive Strategies. II Concept of Value Chain: SWOT Analysis; Tools and Techniques for Strategic Analysis – III TOWS Matrix; Generic Strategies; Competitive Strategies - Porter’s 5 Forces Model; BCG Matrix; Functional Strategies. Organization Structure; Resource Allocation; Projects and Procedural issues, Integration of Functional Plans, Leadership and corporate culture; Evaluation and Control: IV Organizational Systems and Techniques of Strategic Evaluation and Control of Performance and Feedback. Course Code - BBA308 Credits -3+0 (F010601T) Course Title - Goods & Service Tax Unit Topics Introduction: Constitutional framework of Indirect Taxes before GST (Taxation Powers of Union& State Government); Concept of VAT: Meaning, Variants and Methods; Major I Defects in the structure of Indirect Taxes prior to GST; Overview of GST ; Structure of GST (SGST,CGST, UTGST & IGST); GST Council. Supply of Goods and Services - Definition of supply; Place of Supply: Intra-State and Inter- State supply; Composite and Mixed supply; Import and Export; Supplies of goods and II services liable to be reverse charged; Time of supply; Nil rated supplies, Zero Rated supplies, Exempted supplies & Non-GST supplies. Registration and Documentation: (A) Registration-Persons liable to registration; III Compulsory registration; Procedure of Registration; Exemption from Registration; Composition Scheme. (B) Documentation- Tax Invoice; Bill of Supply; Receipt Voucher; Payment Voucher; Refund Voucher; Debit Note; Credit Note. Returns: GSTR 1 and GSTR 2, Monthly / Quarterly Return, Annual Return; Time and procedure of filing of Returns. Input Tax Credit: Introduction, Concept of Input Service Distributor, Legal Formalities for an ISD, Distribution of Credit, Claiming Input Tax Credit for inputs goods, Claiming Input Tax Credit for Capital Goods Payment of Tax- (a) Through Input Tax Credit (b) By cash / bank after generation of online Challan. IV E-Way Bill: Introduction, Preparation of E-Way Bill, Important Points for Transporter GST Portal: Introduction, GST Eco-system, GST Suvidha Provider (GSP), Uploading Invoices Course Code - BBA309 Credits -3+0 (F010602T) Course Title - Auditing Unit Topics Meaning and objectives of Auditing, Types of Audit, Internal Audit, Audit Programme, I Audit Notebook, Routine Checking and Test Checking Internal Check System: Internal Control, Audit Procedure: Vouching, Verification of II Assets and Liabilities. III Audit of Limited Companies: Company Auditor - Appointment, Powers, Duties and Liabilities. Auditor’s Report and Audit Certificate. IV Special Audit: Audit of Banking Companies, Audit of Insurance Companies, Audits of Educational Institutions, Audit of Cooperative Societies, Efficiency Audit, Social Audit, Management Audit and Tax Audit. Course Code - BBA310 Credits -3+0 (F010602T) Course Title - International Trade Unit Topics Introduction: Basics of international trade, international trade theories, I Drivers of international trade, restraining forces, recent trends in world trade. Foreign trade: Foreign trade & economic growth, balance of trade, balance of II payments, free trade, forms and restrictions. International economic institutions: IMF, World Bank, WTO (in Brief), Regional III economic groupings - BRICS, EU, ASEAN, SAARC. India’s foreign trade: Recent trends in India’s foreign trade, institutional infrastructure for export promotion in India, projects & consultancy exports. Trade IV Policy: India’s Trade policy, export Assistance, marketing plan for exports.  Course Code - BBA311 Credits -3+0 (F010603T) Course Title - Training and Development Unit Topics Introduction: Concepts and Rationale of Training and Development; Difference I between Training, Development & Education, overview of training and development systems; organizing training department; training and development policies; Requisites of Effective Training. Training Needs Assessment (TNA): Meaning of TNA, Purpose and Methods of TNA, II the Need Assessment Process – Organizational Analysis, Person Analysis, Task Analysis, Output of TNA. Designing, Conducting & Evaluation of Training Program: Areas of training, Types of training, System’s Approach to Training, Training Methods, Designing a training III program. Executive Development: Importance of Executive Development, Steps in the organization of a management Development Program/ Executive Development IV Program, Methods/ Techniques of Management Development Program, Managing Workforce Diversity, Sensitivity Training, Succession Planning. Course Code - BBA312 (B) Credits -(3+2) =5 (F010603T) Course Title - Summer Training Report, Presentation and its Evaluation & Viva-Voce (based on Summer Training Report) *Viva- voce carrying 100 marks shall be based on the Summer Training report submitted by third year Students. Project Evaluation shall be made by a panel of two Examiners comprising one External and one Internal at the end of Sixth Semester. Out of 100 marks 50 marks shall be for evaluation of project and 50 marks shall be for Viva- voce.