YMCA University of Science and Technology, Faridabad

BBA-IIFSB Scheme of Studies / Examination

Semester – 4

Hours
Subject Subject Credits Marks CBCS
Code Code
L T P S Total Internal Practical External

BBA/II/401
Organizational Behavior 3 - - 3 3 25 75 DCC

Management and Cost

BBA/II/402
Accounting 3 - - 3 3 25 75 DCC

BBA/II/403
Quantitative Techniques 3 1 - 4 4 25 75 DCC

75 DCC/
BCA/II/404 DBMS and RDBMS 3 - 2 5 4 - 25
SEC

Human Rights and 75

BBA/II/405 3 - - 3 3 25 DCC
Values

BBA/II/406 Investment Banking 3 - - 3 3 25 75 DEC

BBA/II/407 Training Report 2 8 8 8 25 75 -

SEC
Total 26 1 2 29 28 150 100 450
 ORGANIZATIONAL BEHAVIOR
Paper Code – BBA/II/401

UNIT - I
Organization Behavior: Concept, foundations of Organization Behavior, Theoretical frameworks for
OB; Contemporary Challenges to OB in 21st Century.

UNIT - II
Group Dynamics: Types of Groups, Reason for the Formation of Group, Group Cohesiveness, Group
Conflicts, Team Building; Individual Differences: Causes of Individual Differences. Perception:
Concept, Perceptual selectivity, Managerial implications of Perception

UNIT - III
Conflict: Meaning, Process of Conflict, Types of Conflicts: - Individual, Group and
Organizational Level. Change: Concept, Resistance to Change, Management of Change, Role of Change
Agent, Stress – Causes, Effects and Coping Strategies;

UNIT - IV
Power and Politics: Leadership – Concept; Theories; [Trait (IOWA), OHIO State Leadership Studies,
Path Goal Leadership Theory, McGregor’s Theory X and Theory Y, Charismatic Leadership;
Transformational Leadership; Leadership Styles; Roles and Activities of Leadership, Leadership Skills;
Organizational Culture (Definition, Characteristics of an organization’s culture, types of culture, role of
culture, Negative effects of culture).

Text Books:
1. Kavita Singh, Organisational Behaviour: Text and cases. New Delhi: Pearson Education
2. C.B. Gupta, Organisational Behaviour, S. Chand Publishing
Suggested Reading:
1. Aswathappa, K. Organizational Behavior, HPH, Mumbai, 1997.
2. Chandan, J.S., Organizational Behavior, Vikas Publishing House, Pvt. Ltd.1994.
3. Davis, Keith and Newstrom, J.W., Human Behavior at Work, McGraw Hill, 1985.
4. Griffin, R.W. and Moorhead, G., Organizational Behavior, Houghton Mifflin Co.1999.
5. Luthans, Fred, Organizational Behavior, McGraw Hill, 1998.
6. Robbins, Stephan, P., Organizational Behavior, Prentice Hall of India Ltd., N. Delhi, 1997.
7. Wagner, J.A. III and Hollenbeck, J.A., Management of Organizational Behavior, Prentice Hall
Inc. Englewood Cliffs NJ 1992.
8. Nelson, D.L. and James Quick, Organizational Behavior, South-West College Publishing, USA
2000.
 MANAGEMENT AND COST ACCOUNTING
Paper Code – BBA/II/402

UNIT - I
Cost Accounting Concepts: Cost Accountancy - Cost Accounting, Cost Accounting and Financial
Accounting, Cost Accounting and Management Accounting, Cost - Different types of Cost.
Costing, Historical Costing, Standard Costing, Marginal Costing, Direct Costing, Absorption Costing,
Direct Cost, Indirect Cost, Cost Classification, Method of Calculating Unit Cost of Production.

UNIT - II
Standard costing: Standard Cost, Standard Costing, Variance, Standard hour, Standard Cost and
Estimated Cost, Limitation of Historical Costing, Variance Analysis, Classification and Computation of
Variance, Cost Variance, Material Variance, Labor Variance, Sales Variance. Management Accounting:
Meaning, Nature and Scope, Significance and Limitations, Distinction with Financial Accounting,
Distinction with Cost Accounting, Analysis of Financial Statements - Ratio Analysis, Meaning, Types
and their uses.

UNIT – III
Marginal Costing - Marginal Cost, Marginal Costing, Variable Cost, Fixed Cost, Break Even Point,
Contribution, Key factor, Basic Marginal Cost Equation. Profit-Volume Ratio; Improvement of P/V ratio,
Margin of Safety, Angle of Incidence, Main features of Marginal Costing, Absorption vs. Marginal
Costing, Limitation of Marginal Costing, Determination of Marginal Cost, Break Even Point, Make or
Buy Decision, Optimizing Product Mix, Alternative Use of Production Activities, Evaluation of
Performance, Cost-Volume-Profit (C-V-P) Relationship, Graphical Representation of C-V-P
Relationship, Assumption of C-V-P Analysis.
Budgetary Control - Budget and Forecast, Budgeting, Types of Budgets including Zero Base
Budgeting, Flexible Budgeting, Budgetary Control, Requirement of Good Budgeting Control, Advantage
and Limitation of Budgetary Control.

UNIT - IV
Funds Flow Statement: Meaning of Funds, Flow of Funds, Fund and Non-Fund Items, Schedule of
Working Capital, Funds from Operation, Statement of Sources and Applications.
Cash Flow Statement: Meaning, Non-Cash Transaction, Format, Cash provided (used) by Operating
Activities, Direct Method, Advantages, Limitations, Distinction between Cash Flow and Funds Flow
Statements.

Text Books:
1. Cost and Management Accounting by M.N. Arora, Himalaya Publishing House

Suggested Reading:
1. Nigam – Jain / Cost Accounting – An Introduction, Prentice Hall of India.
2. Management Accounting – Principles and Practice by R. K. Sharma and Shashi K. Gupta.
3. Elements of Cost Accounting by Maheshwari and Mittal.
4. Cost Accounting – Theory and Problems by Maheshwari and Mittal.
5. Cost and Management Accounting by Saxena and Vashisht – Text, Problems and
Solutions.
 QUANTITATIVE TECHNIQUES
Paper Code: BBA/II/403

UNIT – I
Operations research – Introduction, evolution, features, methodology, model building and limitations.
Linear Programming - Problem Formulation, Terminology, Assumptions, Applications and Limitations.
LPP Solution Methods - Graphical Method and Simplex Method, Degeneracy in LPP, Other Special
Cases like Infeasible Solution, Unbounded Solution, Multiple Optimal
Solutions.

UNIT – II
Transportation Problem - Concept of Transportation Problem, Mathematical Formulation, NWCM,
LCEM and VAM methods to find Initial Basic Feasible Solution, Testing the Optimality by MODI
Method and Stepping Stone Method. Some Special Cases of Transportation Problem like unbalanced
problems, maximization case, degeneracy and multiple optimal solutions.

Assignment Problem – Concept of Assignment Problem, Mathematical Formulation, Hungarian Method,

Minimization and Maximization cases, Unbalanced Problem, Restricted Problem, Alternate Solutions,
and Traveling Salesman Problem.

UNIT – III
PERT/CPM: Introduction, terminology and applications. Difference between PERT and CPM. Network
construction, Determining EST, EFT, LST LFT and floats. Probability considerations in PERT. Time
cost trade-off.
Replacement models-Introduction, types of failures. Replacement of items whose efficiency deteriorates
with time and of items that completely fail.

UNIT – IV
Queuing Theory - Queuing System, Various Queue Disciplines, Characteristics of a Queuing System,
Kendall’s Notation of Queuing System, (M/M/1: /FCFS) Model and its characteristics. Games Theory -
Game, Pure And Mixed Strategies, Optimal Strategy, Rectangular Game, Payoff Matrix, Minimax and
Maximin Principle, Saddle Point, Value of Game, Rule of Dominance.

Text Books:
1. J. K. Sharma: Operations Research - Theory and Applications, Published by MacMillan

Suggested Readings:
1. Kantiswaroop, Gupta P.K. and Manmohan: Operations Research, Published by Sultanchand.
2. H.A. Taha, Operations Research – An Introduction, Published by PHI.
3. J. K. Sharma: Operations Research - Theory and Applications, Published by MacMillan.
4. S. D. Sharma: Operation Research, Published by Kedarnath and Sons.
5. Paneerselvam / Operations Research, Prentice Hall of India.
 DBMS AND RDBMS
Paper Code: BBA/II/404

UNIT - I
Introduction to Databases: Requirement of Databases, Characteristics of Databases, Advantages and
Disadvantages of Database, Database System Concept; Data Models Schema and Instance, Database
Architecture, Data Independence Database Systems Environment, Classification of DBMS System,
Database System Utilities.

UNIT - II
ER Modelling: Entity Types, Entity Set, Attribute and Key Relationships, Relation Types, Roles and
Structural Constraints, Enhanced E-R Concepts, Sub Class, Super Class, Inheritance, Specialization and
Generalizations.

UNIT - III
Relational Model: Concept, Domain, Attribute, Tuple and Relations Domain, Entity and Referential
Entity Integrity Constraints, Relational Algebra. ER and EER to Relational Mapping Tuple Relational
Calculus, Domain Relational Calculus, Codd’s Rules to Convert DBMS to RDBMS, Introduction to
RDBMS Packages (Oracle, SQL Server)

UNIT - IV
Relation Database Design Algorithms: Normalization – First Normal Form and Third Normal Form,
Boyce-CODD Normal Form, Functional Dependencies, Algorithm for Relational Database Schema
Design, Forth Normal Form.

Lab Work:
Programming and Database Management using Oracle.

Text Books:
1. Database system concepts, Henry F. Korth, McGraw Hill

Suggested Reading:
1. Martin/Principles of Database Management, Prentice Hall of India
2. Fundamentals of Database System, Elmasri And Navathe, Pearson Education Asia
3. Introduction to Database, P.Desie

.
 HUMAN RIGHTS AND VALUES
Paper Code: BBA/II/405

Unit – I
Concept of Human Rights, Indian and international perspectives of Human Rights, Evolution of Human
Rights, Human Rights movements in India, Classification of Human Rights and Relevant
Constitutional Provisions to Right to Life, Liberty and Dignity, Right to Equality, Right against
Exploitation, Cultural and Educational Rights, Economic Rights, Political Rights and Social Rights

Unit – II
Deprivation of Human Rights – Core Issues: Poverty, overpopulation, illiteracy, Problems of
Unsustainable Development, Disadvantaged Groups – (a) Women (b) Children (c) Scheduled
Castes and Scheduled Tribes (d) Homeless and Slum Dwellers (e) Physically and Mentally Handicapped
f. Refugees and Internally Displaced Persons

Unit - III
Redressal Mechanisms for Human Rights Violations: Violation of Human Rights by State. Violation of
Human Rights by Individuals and groups, Nuclear Weapons and terrorism.
Government systems for Redressal, Judiciary, National Human Rights Commission and other Statutory
Commissions, Media Advocacy, Creation of Human Rights Literacy and Awareness

Unit – IV
Concept of Human Values: Aim of education and value education; Evolution of value oriented
education; Concept of Human values; types of values; Components of value education. Character
Formation Towards Positive Personality - Truthfulness, Sacrifice, Sincerity, Self-Control, Altruism,
Tolerance, Scientific Vision; Value Education towards National and Global Development, National
Integration and international understanding.

Text Books:
1. Human Rights & Values, Dr. Anjali, Mahavir Publications

Suggested Readings:
1. Alam, Aftab ed., Human Rights in India: Issues and Challenges (New Delhi: Raj Publications,
1999)
2. Bajwa, G.S. and D.K. Bajwa, Human Rights in India: Implementation and Violations (New Delhi :
D.K. Publishers, 1996)
3. Grose. D. N – “A text book of Value Education’ New Delhi (2005) Dominant Publishers and
Distributors
4. Mani, V.S., Human Rights in India: An Overview (New Delhi: Institute for the World Congress on
Human
Rights, 1998)
5. NHRC, Know Your Rights Series (2005)
6. NHRC, Human Rights Education for Beginners (2005)
7. NHRC, Discrimination Based on Sex, Caste, Religion and Disability (2004)
8. Ruhela S. P – “Human Value and Education” New Delhi – Sterling publishers
9. Singh, B.P. and Sehgal, (ed.) Human Rights in India: Problems and Perspectives (New Delhi: Deep
and Deep, 1999)
10. Yogesh Kumar Singh and Ruchika Nath – ‘Value Education” New Delhi (2005) A. P. H Publishing
Corporation
 .
INVESTMENT BANKING
Paper Code: BBA/II/406

UNIT - I
Meaning, functions and regulatory framework of investment banking: Project Management: steps in
investment decision, market and demand analysis, Technical and financial analysis.

UNIT - II
Concept of risk Finance – Stages of Venture Finance – Investment Objectives – Investment Process-
Exiting the Investment-Economics of venture Capital-Private Equity Investments Origin and trends-
Players in the market-Mutual Funds:- Types, Study on their holding, Research and Development, Study
on various sectors, undertaken for investment other SEBI Guidelines etc.

UNIT - III
Understanding Client’s Requirements-Evaluating Different Instruments-Impact on Capital Structure-
Recent Innovations-Designing Customized Instruments-Pricing of Instruments Implications of
overpricing and underpricing-Pricing practices in the market. Evolution of the Equity markets-American
Depository Receipts (ADRs)-three levels of ADRs-Global Depository Receipts (GDRs)-Role of
Managers and other Intermediaries-Mechanics of Issuance Documentation procedures-Regulations and
continuing Disclosures.

UNIT - IV
Implications of going public- Eligibility Norms for an IPO-Appointment of Intermediaries-Due Diligence
Exercise-offer documents-Timing of the issue-Reservations in the issue-Distribution and promotional
strategy-underwriting of the issue-Book building offers-Process of Allotment Listing of securities.
Introduction to the Bond market- Innovative Bond issue structure- Bond issue procedures- standard
covenants-documentation Requirements – Listing and Clearing – Credit Rating of bonds.

Text Books
1. Investment Banking – Concepts, analyses and cases, Pratap Giri S., McGRaw Hill Education

Suggested Reading:

1. Pratap G Subramanyam, Investment Banking TATA McGraw Hill Latest edition

2. Ranjan Rakesh, Investment Banking Wiley Publication
3. Khatua, Project Management and Appraisal Oxford Publication Latest edition