BHARATHIDASAN UNIVERSITY, TIRUCHIRAPPALLI - 620 024.

B.B.A.- BACHELOR OF BUSINESS ADMINISTRATION

CHOICE BASED CREDIT SYSTEM –

LEARNINIG OUTCOMES BASED CURRICULUM FRAMEWORK (CBCS - LOCF)
(Applicable to the candidates admitted form the academic year 2022-2023 onwards)

Sem. Part Courses Title Ins. Credits Exam. Maximum Marks

Hrs. Hours Int. Ext. Total
I Language Course – 1 6 3 3 25 75 100
(Tamil$/ Other Languages +#)
II English Course-I 6 3 3 25 75 100

I III Core Course – I (CC) Introduction to 6 5 3 25 75 100

Management
Core Course-II (CC) Fundamentals of 6 5 3 25 75 100
Accounting
First Allied Course-I (AC) Managerial Economics 4 3 3 25 75 100
IV Value Education Value Education 2 2 3 25 75 100
Total 30 21 600
I Language Course - 1I 6 3 3 25 75 100
(Tamil $/Other Languages +#)
II English Course-II 4 3 3 25 75 100
III Core Course – III (CC) Marketing 6 5 3 25 75 100
Management
Core Course-IV (CC) Business Mathematics 6 5 3 25 75 100
II and Statistics
First Allied Course-II (AC) Business Environment 4 3 3 25 75 100
Add on Course- I ## Professional English- I 6* 4 3 25 75 100
IV Environmental Studies Environmental Studies 2 2 3 25 75 100
Naan Mudhalvan Scheme Language Proficiency
(NMS) @@ for Employability -
VI Effective English 2 2 3 25 75 100

Total 30 +6 * 27 800

1
 I Language Course – III 6 3 3 25 75 100
(Tamil $/Other Languages +#)
II English Course-III 6 3 3 25 75 100
Core Course – V (CC) Managerial 6 5 3 25 75 100
Communication
III Core Course-VI (CC) Computer Application in 6 5 3 25 75 100
Business (Theory)
Second Allied Course-I (AC) Business Law 4 3 3 25 75 100
III Add on Course- II ## Professional English- II 6* 4 3 25 75 100
@ Non-Major Elective 2 2 3 25 75 100
Course-I
Those who choose Tamil in Part -
I can choose a non-major elective
course offered by other 1. E- Commerce
departments.
(or)
IV Those who do not choose Tamil
inPart- I must choose either 2. Investment
a) Basic Tamil if Tamil Management
languagewas not studied in
school level
(or)

b) Special Tamil if Tamil

language was studied upto 10th
&12th std.
Total 30 +6 * 25 700
I Language Course –IV 6 3 3 25 75 100
( Tamil $/Other Languages +#)
II English Course-IV 6 3 3 25 75 100
Core Course – VII (CC) Organizational 6 5 3 25 75 100
Behaviour
III Core Practical -I (CP) Computer Application in 6 5 3 40 60 100
Business (Practical)
Second Allied Course-II (AC) Operations Research 4 3 3 25 75 100
@ Non Major Elective 2 2 3 25 75 100
Course-II (NME)
Those who choose Tamil in Part- 1. Business Ethics
IV IV I can choose a non-majorelective
course offered by other
departments. (or)
Those who do not choose Tamil
in Part-I must choose either
2. Production and
Materials Management
a) Basic Tamil if Tamil
language was not studied in
school level
(or)
b) Special Tamil if Tamil
Language was studied upto
10th& 12th Std.
Naan Mudhalvan Scheme Digital Skills for
VI (NMS) @@ Employability - 2 2 3 25 75 100
Microsoft
Total 30 23 700

2
 Core Course-VIII (CC) Cost Accounting 5 5 3 25 75 100
Core Course-IX (CC) Financial Management 5 5 3 25 75 100
Core Course-X(CC) Company Law andPractice 5 5 3 25 75 100
Core Course-XI (CC) Research Methods in 5 5 3 25 75 100
III Business
V Major Based ElectiveCourse-I 1. Strategic Management 5 5 3 25 75 100
(MBE) (or)
2.Supply Chain Management
Skill Based Elective Course-I Services Marketing 3 2 3 25 75 100
IV
V Soft Skills Development Soft Skills Development 2 2 3 25 75 100
Total 30 29 700
III Core Course- XII (CC) Human Resources 5 5 3 25 75 100
Management
Core Course –XIII(CC) Management Accounting 6 5 3 25 75 100
Core Course-XIV (CC) Entrepreneurial 6 5 3 25 75 100
Development
Major Based Elective 1. CustomerRelationship 5 5 3 25 75 100
Course-II (MBE) Management
(or)
2. Banking Law and
Practice
Project Project 4 3 20 80 100
V Skill Based Elective Course-II Total Quality Management 3 2 3 25 75 100
VI Gender Studies Gender Studies 1 1 3 25 75 100
Extension Activities -- 1* -- -- -- --
VI Naan Mudhalvan Scheme Digital Banking, Logistics - 2 3 25 75 100
(NMS) @@ and Audit Essentials for
employability
Total 30 27 150 450 700
Grand Total 192 154 4300

$ For those who studied Tamil upto 10th +2 (Regular Stream)

+ Syllabus for other Languages should be on par with Tamil at degree level
# Those who studied Tamil upto 10th +2 but opt for other languages in degree level
under Part- I should study special Tamil in Part -IV
## The Professional English – Four Streams Course is offered in the 2nd and 3rd Semester
(only for 2022-2023 Batch) in all UG Courses. It will be taught apart from the
Existing hours of teaching/ additional hours of teaching (1 hour /day) as a 4 credit
paper as an add on course on par with Major Paper and completion of the paper is must
to continue his/her studies further. (As per G.O. No. 76, Higher Education (K2)
Department dated: 18.07.2020)
* The Extra 6 hrs/cycle as per the G.O. 76/2020 will be utilized for the Add on
Professional English Course.
@ NCC Course is one of the Choices in Non-Major Elective Course. Only the NCC
cadets are eligible to choose this course. However, NCC Course is not a Compulsory
Course for the NCC Cadets.
** Extension Activities shall be outside instruction hours.
@@ Naan Mudhalvan Scheme: As per Naan Mudhalvan Scheme instruction

3
 SUMMARY OF CURRICULUM STRUCTURE OF UG PROGRAMMES –
MANAGEMENT

Sl. Part Types of the Courses No. of No. of Marks

No. Courses Credits
1. I Language Courses 4 12 400
2. II English Courses 4 12 400
3. Core Courses 14 70 1400
4. III Core Practical 01 5 100
5. Allied Courses - I & II 4 12 400
6. Major Based Elective Courses 2 10 200
7. Professional English 2 8 200
8. Project 1 3 100
9. Non Major Elective Courses 2 4 200
10. Skill Based Elective Courses 2 4 200
11. IV Soft Skills Development 1 2 100
12. Value Education 1 2 100
13. Environmental Science 1 2 100
14. V Gender Studies 1 1 100
15. Extension Activities 1 1 ---
16. Naan Mudhalvan Scheme 3 6 300
VI (For All Arts Programmes
Except Economics)
Total 44 154 4300

PROGRAMME OBJECTIVES:

 To provide knowledge regarding the basic concepts, principles and functions of

management.
 To develop business and entrepreneurial aptitude among the students.
 Identify and analyze relevant factors that influence decision-making in business.
 Develop viable alternatives and make effective decisions in an international business
context.
 Effectively address important international and multicultural issues that impact
business.
4
PROGRAMME OUTCOMES:

 Have a broad body of knowledge in business management concepts, current practices in

a global business environment and emerging technologies to support, sustain and
innovate business.
 Attain problem solving, decision making and critical thinking skills to provide viable
solutions for business problems.
 Appreciate diversity to communicate effectively in international and
cross-culturalcontexts, and facilitate collaborative professional partnerships.
 Have the ability to work and collaborate as a team member and contribute to achieve
team goals.
 Recognize, explain and illustrate the importance of ethical conduct and resolve
ethicalissues in business.

PROGRAMME SPECIFIC OUTCOMES:

 Acquire adequate knowledge through principles, theory and models of business

management,Accounting, Marketing, Finance and Human Resource.
 Demonstrate proficiency for Business Communication for effective and professional
businessmanagement.
 Analyze and comprehend the applicability of management principles in solving complex
businessissues.
 Develop entrepreneurial skills to become an entrepreneur.
 Comprehend the applicability of management principles in the situations pertaining to
globalbusiness world.

5
 First Year CORE COURSE-I Semester-I
INTRODUCTION TO MANAGEMENT
Code: (Theory) Credit:5

OBJECTIVES:

 To develop competencies and knowledge of students to become effectivemanagement

professionals.
 To help them acquire the skills needed to become a successful manager.
 To impart knowledge on contemporary issues and challenges in the field of
management.

UNIT-I:

Definition and Meaning of Management – Nature of Management – Distinction between

Administration and Management – Importance of Management – Management as a science,
art or profession – Levels of Management – Scope of Management – Functions of
Management -Role of a Manager – Contribution to Management thought by F.W. Taylor
and Henry Fayol.

UNIT-II:

Meaning- Nature – Importance – Limitations of Planning – Steps to make Planning

effective – Process of Planning – Methods of Planning – Objectives, Policies – Kinds of
Policies – Strategies – Types of Strategies, Procedures, Rules, Programmes, Budget –
Meaning and Definition of Decision Making – Characteristics and Importance of Decision
Making – Problems in Decision Making – Guidelines for effective Decision Making –
Process of Decision Making – Types of Decision – Techniques of Decision Making

UNIT-III:

Meaning – Importance and Process of Organization – Principles of Organization – Types of

Organization – Line, Line and Staff Organization, Functional Organization, Committee
Organization, Project Organization and Matrix Organization – Direction – Concept –
Elements of Directing – Principles of Direction – Process of Directing.

UNIT-IV:

Delegation – Elements and Types of Delegation – Principles of Delegation – Obstacles to

Delegation – Centralization – Merits and Demerits – Decentralization - Merits and Demerits
– Distinction between Delegation and Decentralization – Centralization Vs Decentralization.

UNIT-V:

Meaning – Nature and Importance of Control – Problems in Control – Process of Control –

Techniques of Control – Co-ordination - Nature and importance of Co-ordination –
Problems inCo- ordination – Principles of Co-ordination – Techniques of Co-ordination.
6
UNIT-VI CURRENT CONTORS ( For Continuous Internal Assessment only):

Contemporary development related to -Expert Talk, Role Play, Group Discussion,

Management Games and Webinar/Seminar

TEXT BOOK :

1. Principles and Practice of Management – L.M. PRASAD, Sultan Chand & Sons, 2020
Edition.
2. Management Principles – T.RAMASAMY, Himalaya Publishing House, 2019 Edition

REFERENCE:
1. Business Management – DINKAR PAGARE, Sultan Chand & Sons, 2018 Edition
2. Principles of Management – P.C TRIPATHI AND P.N REDDY, Tata Mcgraw Hill
EducationPrivate Limited,2021 Edition
3. Principles of Management – J.JAYASANKAR, Margham Publications,2018 Edition

E - RESOURCES:
1. https://www.mbaknol.com/management-concepts/planning-definition-and-its-features/
2. https://www.lucidchart.com/blog/types-of-organizational-structures
3. https://theinvestorsbook.com/techniques-of-controlling.html
COURSE OUTCOME: On the successful completion of the course, student will be able to

 Examine and explain the management evolution and how it will affect future managers.
 Enhance their managerial abilities and professional skills.
 Develop and make the students to know the organization hierarchy; authority and
responsibilityrelationships associated with the different levels of Management.
 Understand the complexities associated with management of human resources in the
organizations and integrate the learning in handling these complexities.
 Apply the knowledge about management in the real life business situation.

****

7
 First Year CORE COURSE-II Semester-II
FUNDAMENTALS OF ACCOUNTING
Code: (Theory) Credit:5

COURSE OBJECTIVES:

 To enable learners understand the fundamental concepts of Accounting

 To give them a basic knowledge of accounting principles
 Identify events that need to be recorded in the accounting records

UNIT – I:

Definition of Account – Nature of Accounting – Accounting Concepts and Postulates -

Double Entry Vs single entry –Books of Accounts

UNIT – II:

Journal – Ledger - Subsidiary Books - Trial Balance.

UNIT – III:

Rectification of Errors – Meaning – Kinds of Accounting Errors and Methods.(Theory Only)

- Bank Reconciliation Statement (BRS) - Final Accounts of Sole Trader – trading, Profit and
Loss Account and Balance Sheet with simple adjustments.

UNIT – IV:

Methods of Depreciation –Straight Line Method, Written Down Value Method and
Annuity Method.

UNIT – V:

Capital and Revenue – Accounts of Non-trading organizations - Income and Expenditure

Account – Receipts and Payments Account.

(Theory 40% and Problems 60%)

UNIT – VI CURRENT CONTOURS (for Continuous Internal Assessment only):

Cotemporary development related to acquaint students with the accounting concepts, tools
and techniques influencing business organizations.

TEXT BOOK:

1. Advanced Accountancy Vol. 1Principles of Accounting (Including GST) –

S.P.JAIN, K.L.NARANG,SIMMI AGRAWAL, MONIKA SEHGAL Kalyani
Publishers. 2021 Edition.

8
2. Advanced Accountancy – M.C.SHUKLA, T.S.GREWAL & S.C.GUPTA Sultan Chand
& Sons.2018Edition

REFERENCE:

1. Advanced Accountancy – R.L.GUPTA & RADHASAMY. Sultan Chand & Sons, 2022
Edition.
2. Financial Accounting - S Thothadri and S. Nafeesa ,McGraw Hill, 2018 Edition.
3. Financial Accounting - Hanif M, Mukharjee, Mcgraw-Hill Education India Pvt.Ltd -
New Delhi,2015 Edition.

E - RESOURCES:

1. https://www.tutorialspoint.com/financial_accounting/financial_nontrading_accounts.htm
2. https://cbseworld.weebly.com/uploads/2/8/1/5/28152469/lesson8.pdf
3. http://gbpssi.in/admin/coursepack/MBR517Lect02.pdf

COURSE OUTCOME: On the successful completion of the course, student will be able to

 Identify events that need to be recorded in the accounting records

 Describe the need for adjustments while preparing the financial statements;
 To facilitate them to prepare final Accounts of business and non-trading concerns.
 Recognize circumstances providing for increased exposure to errors and frauds
 Along with the methods of depreciation, the accounts to be prepared by non-trading
concerns.

***

9
 First Year FIRST ALLIED COURSE- I Semester-I
MANAGERIAL ECONOMICS
Code: (Theory) Credit: 3

OBJECTIVES:

 To understand the application of managerial economics in managerial decision

makinganalysis.
 To stress the need and relevance of studying Economical analysis at the postgraduate
Level.
 To identify the market structure and price determination at different market conditions.

UNIT- I:

Nature and scope of managerial economics-definition of economics-important concepts of

Economics - relationship between micro, macro, managerial economics

UNIT-II:

Objectives of business firms–Profit Maximization-Social responsibilities-Demand

analysis– Law of Demand- Elasticity of demand.

UNIT-III:

Production function- Factors of production- Law of diminishing returns and Law of

variable proportions. Cost and Revenue Curves–Break-even-point(BEP)analysis.

UNIT-IV:

Market structure and prices-Pricing under Perfect Competition- Pricing under Monopoly-
Price discrimination – Pricing under Monopolistic competition- Oligopoly.

UNIT-V:

Profit-Theories and concepts- Government and Business-Performance of public enterprises

in India and pricing in public utilities.

UNIT-VI CURRENT CONTOURS (for Continuous Internal Assessment only):

Contemporary development related to the course in setting firm’s pricing strategies;

Perceptual mapping of a firms demand force and market force. To analyze the government’s
performance through the economic indicators.

10
TEXT BOOKS:

1. Managerial Economics Dominick Salvotore, Oxford Publishers 2e, 2016 Edition.

2. Managerial Economics Geethika, Ghosh&Choudhury McGraw Hill 2/e, 2011 Edition.

REFERENCE:

1. Managerial Economics R. Panneerselvam, P. Sivasankaran, P. SenthilkumarCengage

2015 Edition
2. Managerial Economics H.L Ahuja Samuelson & Marks S.Chand 2014 Edition.
3. Managerial Economics by L.Varshney and K.L. Maheshwari, Sultan Chand and
Sons.2014 Edition

E - RESOURCES:

1. https://www.taxmann.com/post/blog/law-of-demand-elasticity-of-demand-explained-via-
examples-charts-tables/?amp
2. https://www.economicsdiscussion.net/advertising/types-of-advertising-media/31785
3. https://online.aurora.edu/types-of-market-structures/

COURSE OUTCOMES:

 Apply the objectives of business firms, demand analysis and elasticity of demand.
 Identify the effective applications of factors of production.
 Analyze the break-even point in their business.
 Understand the determination of the Price, Market structure and competition.
 Evaluate the performance of public sector in India.

****

11
First Year CORE COURSE- III Semester-II
MARKETING MANAGEMENT
Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To expose students to marketing concepts and trends in the market.

 To promote the ability to relate consumer behavior and market trends
 To make students realize the relationship between marketing channels and corresponding
strategies.

UNIT- I:

Market and Marketing: Distinction between marketing and selling - Types of market –
Concepts – Functions - Marketing management – Objectives – Importance – Marketing
Environment- Marketing Information System.

UNIT- II:

Market Segmentation : Criteria o f effective segmentation–Benefits–Bases for market

segmentation- Factors influencing consumer behavior–Buyer motives–Buying process.

UNIT-III:

Marketing Mix - Product planning and development – Product mix decisions – New product
development–Product life cycle and strategies- Pricing–Meaning–Influencing factors –
Objectives – Pricing methods.

UNIT-IV:

Marketing channels -Need and importance – Classification – Types of Intermediaries –

Wholesalers – Functions – Retailers – Functions - Physical distribution – Elements of
physical distribution (logistics)

UNIT-V:

Promotion mix- Personal selling–Process-Advertising–Objectives–Types-Sales promotion–

Objectives–Sales promotion methods, publicity and public relations.

UNIT-VI CURRENT CONTOURS (for Continuous Internal Assessment only):

Practical - To sell the goods in their area (This Unit is only for CIA Evaluation)

TEXT BOOK:

1. Ramaswamy and Namakumari, Marketing Management4th Edition MacMillan Education

12
 REFERENCE:

1. PhilipKotler,Marketing Management, Prentice Hall of India.

2. PhilipKotler and Armstrong, Marketing Management
3. RajanNair, Marketing
4. Saxena, Marketing Management, Tata McGraw Hill Pub
5. Pillai & Bhagavathi, Modern Marketing
6. Sherlekar, Marketing Management
7. Varshney RL and Gupta SL, Marketing Management

E - RESOURCES:

1. https://smallbusiness.chron.com/seven-functions-marketing-56980.html
2. https://www.economicsdiscussion.net/advertising/types-of-advertising-media/31785

COURSE OUTCOME:

 Students gain knowledge about the basic concepts of marketing

 Students develop skills to tackle the challenges and latest development in Marketing
Management
 Awareness of buyer’s behavior becomes better among students
 Students gain the Practical Knowledge to sell the goods.

***

13
First Year CORE COURSE- IV Semester-II
BUSINESS MATHEMATICS AND
STATISTICS
Code: (Theory) Credit: 5

OBJECTIVES:
 To make students understand and the basic mathematical and statistical tools
 To promote the ability to appropriate statistical techniques in business
 To help students analyze management problems in research and decision making.

UNIT – I:

Differentiation - Derivation of standard Function, Addition, Difference and product Rule,

Maxima and Minima –Application of Derivatives in Business.

UNIT – II:

Matrices and Determinants - Definition – Basic concepts - Addition, Subtraction and

Multiplication of Matrices
Elementary Operations: Transpose of a Matrix, Inverse, and Solving equations by matrix
method –Determinants and Solution of Simultaneous Linear Equations.

UNIT – III:

Statistics – Definition – Nature – Scope and Objectives – Diagrammatic representation –

One, two and three dimensional diagrams – Graphic representation-Histogram, Frequency
Polygon, Frequency Curve, Histogram and Pie diagram – Classification and tabulation.

UNIT – IV:

Measures of Central Tendency - Mean, Median, Mode, Geometric Mean and Harmonic
Mean – Measures of Dispersion - Range, Quartile Deviation, Mean Deviation, Standard
Deviation and co-efficient of variation.

UNIT – V:

Simple Correlation - Karl Pearson’s Co-efficient of Correlation and Spearman’s Rank

Correlation – Simple Regression Analysis.

(Theory 40 % and Problems 60%)

14
UNIT-VI CURRENT CONTOURS (for Continuous Internal Assessment only):

Contemporary Developments Related to the Course during the Semester concerned.

Practical: Studying and measuring matrix patterns in Petrol Bunks, ration shops.

TEXT BOOKS:

1. SAN CHETI D.C. & KAPOOR V. K. “Business Mathematics” , Sultan Chand & Sons
Co. Ltd.,2019
2. R.S.N.PILLAI & BAGAVATHI, “Statistics” Sultan Chand & Sons Co. Ltd., New Delhi
2008
3. P.A.NAVNITHAM, “Business Mathematics and Statistics” Jai Publishers, Trichy, 2019

REFERENCES:

1. S.P.GUPTA, “Statistical Methods” Sultan Chand & Sons Co. Ltd., 46th Edition
2. S.L.AGGARWAL & S.L.BHARDWAJ, “Business Tools and decision Making”,
Kalyani Publishers.

E - RESOURCES:

1. https://www.allaboutcircuits.com/textbook/reference/chpt-6/derivatives-power-functions-
e
2. https://link.springer.com/content/pdf/bbm%3A978-1-4615-5299-4%2F1.pdf
3. https://statistics.laerd.com/statistical-guides/measures-central-tendency-mean-mode-
median.php

COURSE OUTCOMES: At the end of this course students will be able to…

 Understand how differentiations are used as mathematical tools in Business.

 Understand how matrices and determinants are used as mathematical tools in Business.
 Able to use the appropriate statistical techniques in Business
 Able to develop a strategic approach to organize and analyze the data
 Analyze the management problems in research and decision making.

****

15
 First Year FIRST ALLIED COURSE- II Semester-II
BUSINESS ENVIRONMENT
Code: (Theory) Credit: 3

OBJECTIVES:
 To promote basic understanding of the concepts of business environment.
 To provide broad knowledge on domestic and international environment
 To make learners the impact of environment on business.
 To understand the different environment in the business climate
 To know the minor and major factors affecting the business in various streams
 To know the different environment like, political, technological and economic
environment inthe business

UNIT – I:

Business - Scope - Characteristics - Goals - Criticisms - Business Environment - Objectives

and types. Recent Development in New Economics Policy (1991) and its Impact on Business-
Union Budget as an instrument of growth and its Impact on Business

UNIT – II:

Economic Environment- Concept – Factors-Basic Economic System - Economic Planning-

Privatization – Nature and objectives.

UNIT – III:

Political Environment- Political Institutions- Legislature, Executives and Judiciary -

Government in Business-Regulatory, Intervention and Participatory roles. -Constitutional
Provisions affecting Business-An overview of major laws affecting business.

UNIT – IV:

Financial Environment - Financial System -RBI - Commercial banks– International Economic

Institutions - World Bank – IMF– WTO.

UNIT – V:

Social and Cultural Environment-Impact of Culture on Business - People's Attitude to Business

and Work-Business and Society - Social responsibility of Business – CSR.- Changing age
structure and its impact on business-Business and Society-Business and Culture.

UNIT-VI CURRENT CONTOURS (for Continuous Internal Assessment only) :

Expert lectures, online seminars – webinars.

16
TEXT BOOK:

1. Aswathappa, K, Essentials of Business Environment, Himalaya Publishing House,

Mumbai. 2001Edition.
2. Francis Cherunilam - Business Environment, Himalaya Publishing House New Delhi.
2021 Edition.

REFERENCE:

1. George Steiner & JohnF.Steiner- Business, Government and Society-Tata McGraw Hill
2. Adikari - Economic Environment in Business- Himalaya Publishing House
3. Ishwar C.Dhingara.-Indian Economy-Sultan Chand &Company
4. Ruddan Datt and K.P.M. Sundharam -Indian Economy
5. Sundaram & Black - The International Business Environment - Prentice Hall, New Delhi.

E-RESOURCES:

1. https://study.com/academy/lesson/what-is-the-economic-environment-in-business-
definition- importance-factors.html
2. https://www.marketing91.com/political-environment/
3. https://opentext.wsu.edu/cpim/chapter/3-2-the-social-and-cultural-environment/

COURSE OUTCOME:

 Develop an understanding on the gamut of the business activities.

 To analyze various categories that constitute the business environment and apply various
approaches that is helpful to manage both the internal and external environment of the
business.
 To apply the various types of policies in the economic environment, applying these
policies change the structure of the economy and the transition there of from the past to the
present scenario.
 Comprehend the environmental factors that are conducive /detrimental to the respective
businesses
 Facilitating the learners understand, analyze and take decisions for a given international
business environment.

****

17
 Second Year CORE COURSE - V Semester-III
MANAGERIAL COMMUNICATION
Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To understand the techniques and skills of communication

 To define the principles of effective communication.
 To analyze the essentials of good report writing.

UNIT – I:

Communication: Definition, Objectives of communication, Characteristics of communication-

Process of communication-Levels of communication, Communication flow-Purpose of
communication -Overcoming the barriers of effective communication.

UNIT – II:

Written communication-Planning steps for effective writing - Principles -Writing business

reports (Short & Long), Business letters -Kinds of business letters- Audience analysis, Writing
positive,Neutral, Persuasive.

UNIT – III:

Verbal and Non verbal Communication- Listening-Meaning, Importance, Types of listening,

Tips for effective listening.

UNIT – IV:

Recommendation letters -Thank you letters-Preparing job application Letter-Letter of

appointments- Sales letter- Press releases, Proactive media writing and E-Mail-Internet, Mail
merge in MS office.

UNIT – V:

Memos -Notice, Preparing agenda, and resolution& Minutes-Proposals-Resume writing- Reports

and executive summaries.

UNIT-VI CURRENT CONTOURS (for Continuous Internal Assessment only) :

Contemporary development related to the course during the semester concerned. Pro-forma
for performance appraisals, Captionsfor advertising, Company notice related shares / Dividends,
Use of Google groups and Google sheets.

18
TEXT BOOKS:

1. Effective Business and Correspondence – M.S.Ramesh & Pattenshetty, R. Chand &

Co. 2019Edition
2. Essential of Business Communication – Rajendra Pal &J.S.Korlahalli, Sultan Chand &
Co, 2021Edition

REFERENCE BOOKS:

1. Business communication – K.Sundar A.KumaraRaj,Vijay Nicole Imprints Pvt. Ltd. 2012

Edition.
2. Business communication-K.K.Sinha-Golgotia Publishing- 2003, 2nd Edition
3. Effective communication skills for technologists-II- Dr.S.M.Gupta-sathyaprakashan-
Tech India Publications- 2006,1st Edition

E - RESOURCES:

1. https://www.toppr.com/guides/business-correspondence-and-
reporting/communication/barriers-in-communication/
2. https://lettersamples.net/l/types-of-letters-with-examples
3. https://writeforbusiness.com/book/write-business/chapter-16-letters-memos

COURSE OUTCOMES:
At the end of the course the student will be able to:

 The students will be aware of their communication skills and know their
potential to becomesuccessful managers.
 The students will get enabled with the mechanics of writing and can compose the
business letters inEnglish precisely and effectively.
 Students will get exposure in drafting business proposals to meet the challenges
of competitiveenvironment.
 The students will be introduced to the managerial communication practices in
business those are invogue.
 Students will get trained in the art of Interpersonal communication and
technological advancementand social media usage in communications, with emphasis
on analysing business situations.

19
 Second Year CORE COURSE - VI Semester-III
COMPUTER APPLICATIONS IN BUSINESS
Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To enable students to understand the basic concepts in computer applications

 To give in-depth knowledge of documentation through MS Office packages
 To help them apply various accounting procedures through TALLY software.

UNIT – I:

Meaning of computer – Characteristics – components – Hardware and Software - operation

system – Creations of files and folders. Windows explorer. Introduction to MS word - Short cut
for MS word – Creating word documents – Business letters using wizards – Editing, inserting
objects and formatting documents – Spelling and grammar check – Word count – Thesaurus -
Auto correct - Working with tables – Saving, opening and closing documents – Mail merge.

UNIT – II:

Introduction to MS Excel and its features –Building worksheets – Entering data, editing and
formatting worksheets – Creating and formatting different types of charts – Application of
financial and statistical function – Organising data using Automatic rule saving, opening and
closing of work books. MS Powerpoint Creating a simple presentation – Creating, inserting and
deleting slides – Saving a Presentation – Slide Show.

UNIT – III:

Fundamentals of computerized accounting – computerized accounting Vs manual accounts.

Architecture and customization of TALLY – Features of Tally- Configuration of Tally screens
and menus – Creation of company and groups – Editing and deleting ledgers – Introduction to
vouchers – Entry, payment, receipt, sales, purchase, contract and Journal vouchers- Editing
and deleting vouchers.

UNIT – IV:

Introduction to inventories – Creation of stock categories – Stock groups – Stock items -

Configuration and features of stock item – Editing and deleting stocks – Day books- Trial
balance – Profit and loss account – Balance sheet.

UNIT – V:

Introduction to GST - Setting up GST rates – creating GST Ledger – Purchase voucher with
GST – Sales voucher with GST – GST Report and Returns.

20
UNIT-VI CURRENT CONTOURS (for Continuous Internal Assessment only) :
Practical:Collection Bills with GST – CGST – SGST – IGST

TEXT BOOKS:

1. Alexis Leon and Mathew Leon, Introduction to Computers with Ms Office 2000, 1
2. Sajee Kurian, Tally ERP 9 with GST, 2018, Blessing Inc.

REFERENCE BOOKS:
1. Microsoft office for windows 2007, S.Jain, 2010, BPB Publication
2. GST Accounting with Tally ERP9, Asok K.Nadhani, 4th Edition, BPB Publication
3. Implementing Tally 5-4 Author, K.K.Nadhani , 2018, BPB Publication

E – RESOURCES:

 https://www.allaboutcircuits.com/textbook/reference/chpt-6/derivatives-power-functions-e
 https://exceljet.net/excel-functions/excel-hyperlink-function
 https://elink.io/p/httpsceviouscomtally-customization-9636d6f

COURSE OUTCOMES:
 Students gain the knowledge of computers
 Students developed skills in MS Office
 They get acquaint skills in Tally for business functions.
 Student known about the GST
 Students gain the Practical Knowledge in MS Office, Tally and GST applications

21
Second Year SECOND ALLIED COURSE - I Semester-III
BUSINESS LAW
Code: (Theory) Credit: 3

COURSE OBJECTIVES:

 To enlighten the students on the basic principles and legal aspects of business laws
 To promote the understanding of various legislations relating to business
 To make them acquire knowledge on the legal aspects in the business environment.

UNIT – I:

Contract Act – Definition, Classification – Essentials of a Contract – Offer and Acceptance –

Consideration – Contractual Capacity – Free Consent – Legality of Object.

UNIT – II:

Performance of Contract – Modes of Discharge of Contract – Remedies for Breach ofContract.

UNIT – III:

Law of Agency – Mode of creation - Agency by Ratification – Sub-Agent andSubstituted Agent-

Termination of Agency.

UNIT – IV:

Sale of Goods Act – Definition – Conditions and Warranties – Transfer of Property –

Performance of Contract of Sale – Rights of an Unpaid Seller.

UNIT – V:

Partnership – Definition - Essentials - Rights, duties and Liabilities of partners -Types of

partnership - Dissolution of partnership.

UNIT-VI CURRENT CONTOURS (for Continuous Internal Assessment only) :

Course content shall be discussed in the light of relevant case laws through Expert Talk ,Group
Discussion, Role Play and Power Point Presentation.

22
TEXT BOOKS:

1. Elements of Mercantile Law - N.D. KAPOOR, Sultan Chand & Sons, 2019 Edition.
2. Business Law – PILLAI & BHAGAVATHI, S Chand & Company Limited, 2007 Edition

REFERENCE BOOKS:

1. Principles of Mercantile Law – B.N. TANDON.

2. Business Law including Company Law- S.S. GULCHAN & G.K. KAPOOR,
New Age International Publishers, 2009 Edition.
3. A Text book of Mercantile Law – P.P.S.GOGNA, S Chand & Company Limited, 2014
Edition.

E - RESOURCES
1. https://www.indiacode.nic.in/bitstream/123456789/13660/1/indian_partnership_act_1932.pdf
2. https://www.jkshahclasses.com/announcement/IndianContractAct1872.pdf
3. https://getlegalindia.com/sale-of-goods-act/

COURSE OUTCOMES:
On the successful completion of the course, student will be able to

 Learn the basics of laws governing commercial contracts and nuances of competency to
contract, rules of consideration, free concern and object of contract with case laws and
illustrations.
 Have an insight on the provisions related to Sale of Goods Act 1930
 Understand the consequences of applicability of various laws on business situations.
 Know the rights and duties under various legal acts.
 Develop critical thinking through the use of law cases.

23
 Second Year NON MAJOR ELECTIVE COURSE - I Semester – III

1. E-COMMERCE
Code: (Theory) Credit: 2

COURSE OBJECTIVES:

 To understand the conceptual foundations of marketing management as a

functional area ofbusiness.
 Analyse the impact of E-commerce on business models and strategy.
 Explain the process that should be followed in building an E-commerce presence.

UNIT- I:
Introduction to E-Commerce– Electronic Commerce Framework– Electronic commerce and
Media convergence – The anatomy of E-Commerce Applications – Components of the I Way –
Network Access Equipment – Global Information Distribution Networks – Internet Terminology
–NSF NET: Architectureand Components- National Research and Educational Network.

UNIT- II:
Electronic Commerce and World Wide Web: Architectural Frame work for E-Commerce –
WWW Architecture – Hypertext Publishing – Consumer Oriented Applications–Mercantile
Process Models – Consumer’s Perspective – Merchant’s Perspective – Electronic Payment
Systems (EPS) –Types- Designing EPS -Smart Cards and EPS – Credit Cards and EPS.

UNIT- III:
Electronic Data Interchange (EDI): Applications – Security and Privacy Issues–Software
Implementations – Value Added Networks – Internal Information System – Work-flow
Automation and Coordination – Customization– Supply Chain Management.

UNIT- IV:
Marketing on the Internet: Advertising on the Internet – Charting the On-Line Marketing Process
–E- Commerce Catalogs or Directories – Information Filtering – Consumer-Data Interface:
Emerging Tools.

UNIT- V
Multimedia and Digital Video: Concepts – Digital Video and E-Commerce – Video
Conferencing–Frame Relay– Cell Relay – Mobile Computing -Frame Work –Wireless Delivery
Technology –Cellular Data Communication Protocols.

24
UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :
Contemporary Developments Related to the E - Commerce- Studying: Electronic data
interchange, Security and Privacy Issues - Group Discussion ethical issues on E – Commerce.

TEXT BOOKS:
1. Turban, E., Outland, J., King, D., Lee, J. K., Liang, T., & Turban, D. C. Electronic
Commerce: A Managerial and Social Networks Perspective (Springer Texts in Business
and Economics) Springer, 2017.
2. Chaffey, D., Hemphill, T., & Edmundson-Bird, D. (2019). Digital Business and E-
Commerce Management (7th ed.). Pearson 2018.

REFERENCES BOOKS:
1. Pribyl, I., & Pribyl, R. From Nothing: Everything You Need to Profit from Affiliate
Marketing, Internet Marketing, Blogging, Online Business, e-Commerce and More. The
Free Internet MarketingProject, 2019.
2. Frontiers of Electronic Commerce- Ravi Kalakota, Andrew Winston, 2018.
3. Chakraborty, S., & Tyagi, P. E-Commerce for Entrepreneurs. BPB PUBN, 2021.

E - RESOURCES
1. https://www.edx.org/learn/ecommerce/
2. https://www.coursera.org/courses?query=e-commerce/
3. https://www.udemy.com/topic/e-commerce/

COURSE OUTCOMES:
At end of the course, the students will be able to:

 To identify core concepts of marketing and the role of marketing in business and society.
Knowledge of social, legal, ethical and technological forces on marketing decision-
making.
 Appreciation for the global nature of marketing and appropriate measures to operate
effectively in international settings.
 Ability to develop marketing strategies based on product, price, place and promotion
objectives.
 Ability to create an integrated marketing communications plan which includes
promotional strategiesand measures of effectiveness.
 Ability to communicate the unique marketing mixes and selling propositions for
specific product offerings.

25
 Second Year NON MAJOR ELECTIVE COURSE - I Semester – III
2. INVESTMENT MANAGEMENT
Code: (Theory) Credit: 2

COURSE OBJECTIVES:

 To enable students to understand the nuances of stock market operations and

understand thetechniques involved in purchase or sale of securities.
 Develop the portfolio and make the investment decision
 This course aims to help students develop a broad knowledge and
understanding of portfoliomanagement and investment analysis.

UNIT- I:
Financial and economic meaning of Investment – Characteristics and objectives of Investment –
Types of Investment – Investment Planning, Investment alternatives –Investment and speculation
– Risk and return concepts.

UNIT- II:
Securities Market - Participants of the Securities Market – Primary Market –Role of primary
market – Stock exchanges in India – BSE, OTCEI , NSE, MCX, and Regulations of stock
exchanges – Trading system in stock exchanges –SEBI and its functions.

UNIT- III:
Economic Analysis – Economic factors–Industry Analysis: Industry classification, Industry life
cycle – Company Analysis Measuring Earnings–Financial Analysis & Ratio Analysis-
Forecasting the earningsmodel.

UNIT- IV:
Fundamental Analysis Vs Technical Analysis – Dow Theory, Charting methods – Market
Indicators. Trend patterns – Trend reversals Patterns -Moving Average – Exponential moving
Average – Oscillators – Efficient Market theory.

UNIT- V:
Portfolio analysis – Portfolio Selection –Capital Asset Pricing Model – Portfolio Revision –
Portfolio Evaluation – Mutual Funds.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary Developments Related to the portfolio analysis - Practical: mock online trading,
Mock portfolio construction, Group Discussion, Role Play.

26
TEXT BOOKS:
1. Donald E.Fischer & Ronald J.Jordan, Security Analysis & Portfolio Management,
PHILearning.,New Delhi, 8th edition, 2011.
2. Prasanna Chandra, Investment analysis and Portfolio Management, Tata McGraw Hill, 2017.

REFERENCES BOOKS:
1. Renganatham M, Mathumathi R. Invsetment Analysis and Portfolio management,
Pearson,kindle edition.
2. V.K.Bhalla, Investment Management, S.Chand & Company Ltd., 2012.
3. Linton, D. E. Foundations of Investment Management: Mastering Financial
Markets, AssetClasses, and Investment Strategies, J. Ross Publishing, 2020.

E - RESOURCES

 https://www.classcentral.com/course/investment-management-5410/
 https://onlinecourses.swayam2.ac.in/imb19_mg09/preview/
 https://nptel.ac.in/courses/110105035

COURSE OUTCOMES:
At end of the course, the students will be able to:

 Understand the various alternatives available for investment.

 Learn to measure risk and return.
 Gain knowledge of the various strategies, followed by investment practitioners.
 Understand the characteristics of different financial assets such as money market
instruments, bonds, and stocks, and how to buy and sell these assets in financial
markets.
 Critically discuss client objectives and the investment policy statement

27
 Second Year CORE COURSE - VII Semester-IV
ORGANIZATIONAL BEHAVIOUR
Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To provide basic knowledge on various models of organizational behavior

 To expose them to the concepts of motivation and group dynamics
 To help them acquire interpersonal skills.

UNIT – I:

Organizational Behaviour – Concept – Nature – Objectives and elements of OB- Importance of

OB- Models of OB - Other similar fields of study – Disciplines contributing to Organizational
Behaviour - Individual Behaviour – Personality-Determinants – Personality development-
Theories on Personality.

UNIT – II:

Perception – Definition – Process and determinants of Perception – Attitudes- Nature and

formation of Attitudes- Values - Group Dynamics – Formal and Informal Groups-Group
Norms, Group Cohesiveness and Group Decision making.

UNIT – III:

Leadership – Concept – Qualities of effective Leadership – Leadership Styles – Definition of

Power – Types of Power - Sources of power – Power and Politics.

UNIT – IV:

Definition of Authority – Characteristics – Types of Authority - Morale – Concept – importance

– Measurement of Morale – Steps to improve Morale in an organization.

UNIT – V:

Motivation – Concept – Nature – significance - Theories of Motivation – Maslow’s need

hierarchy theory – McGregor’s Theory X and Theory Y – Herzberg’s Two Factor Theory -
Stress Management – Concept - Sources - Effects of stress - Management of Stress.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary Developments related to this Course Role Play, Group Discussion, case studies
and seminars.

28
TEXT BOOKS:

1. Organizational Behaviour – L.M. PRASAD, 5th Edition, SULTAN CHAND & SONS.
2. Organization Theory and Behaviour – V.S.P. RAO & D.S. Narayana, 2nd Edition,
KonarkPublishers Private Limited

REFERENCES BOOKS:

1. Elements of Organizational Behaviour – S.S. KHANKA, 2006 Edition, S.Chand & Company
Ltd.
2. Organizational Behaviour – Gupta CB, 2014, S.Chand
3. Organizational Behaviour - K.ASWATHAPPA, 12th Edition, Himalaya Publishing House
E – RESOURCES:

1. https://egyankosh.ac.in/bitstream/123456789/61464/1/Unit-6.pdf
2. https://granite.pressbooks.pub/ld820/chapter/1/
3. https://www.tutorialspoint.com/organizational_behavior/organizational_behavior_motivatio
n.htm

COURSE OUTCOMES:
On the successful completion of the course, student will be able to

 Have an insight on how employees behave and perform in the workplace

 Analyze the individual and group behavior and understand the implications of
organizationalbehavior on the process of management.
 Understand their own behavior, attitude, ethical views and performance as well as those of
the people with whom they behave.
 Demonstrate how to make better decisions both as an individual and in a group
 Apply different motivational theories and methods to increase the productivity and job
satisfaction of employees.

29
Second Year CORE PRACTICAL-I Semester-IV
COMPUTER APPLICATION IN BUSINESS
Code: (Practical) Credit: 5

COURSE OBJECTIVES:

 To gain practical knowledge in computer applications

 To give in-depth knowledge of documentation through MS Office packages
 To help them apply various accounting procedures through TALLY software.

MS –Word:

1. Creating Business Letters

2. Creating an application for the job with Bio-data.
3. Creating circular letter with Mail Merge options.
4. Creating a table by using the split and merge options.

MS – Excel:

1. Creating a work sheet Mark sheet, Pay slip, PF Contribution list etc.
2. Creating charts
3. Creating a table and charts
4. Filtering the date using Auto filter custom filters using comparison operations

MS – Powerpoint:

1. Creating a power point presentation.

2. Creating a slide show
3. Creating an advertisement

Accounting Package:

1. Preparing vouchers for entries for the given transactions.

2. Preparing final accounts from the Trial Balance given with any five adjustments.
3. Preparing vouchers with GST

30
 Second Year SECOND ALLIED COURSE - II Semester-IV
OPERATIONS RESEARCH
Code: (Theory) Credit: 3

COURSE OBJECTIVES:
To help students

 To understand the Business methods used in Operations Research

 To allocate limited resources with optimum utilization in production and gain knowledge
onreplacement decisions.

UNIT – I:

Operations Research – Concepts – Models – Scope – Phases – Limitations – Operations

Research and Decision Making – Linear Programming Problem: Formulation of L.P.P. -
Graphical Method.

UNIT – II:

Transportation Problem: North West Corner Rule - Least Cost Method - Vogel’s
ApproximationMethod.

UNIT – III:

Assignment Problem: Solving assignment Problem – Travelling Salesman Model – Maxima and
Minima Method – Hungarian Method.

UNIT –IV:

Inventory Control: Categories of Inventory – reasons for carrying inventory – costs and terms
associated with inventory – Deterministic and Probabilistic Inventory Problem.

UNIT – V:

Replacement Decisions: Replacement of equipment that deteriorates gradually – Replacement of

Equipment that fails suddenly.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary Developments Related to the Course during the Semester concerned.Practical:

Conduct of Employee survey and reporting- Review and evaluation of Inventory control.

(Marks: Theory 20% and Problems 80%)

31
TEXT BOOKS:

1. KANTI SWARUP, P.K.GUPTA AND MAN MOHAN, “Operations Research” Sultan

Chand &Sons Co. Ltd., 14th Edition, 2008.

2. S.KALAVATHY, “Operations Research “ Vikas Publishing House Private Limited, 4 th

Edition, August 2002

REFERENCES BOOKS:

1. C.R.KOTHARI, “Quantitative Techniques” , Vikas Publishing House Private

Limited,15th Edition, January 2013.
2. ANAND SHARMA, “Quantitative Techniques for Decision Making”, Himalaya
PublishingHouse, 3rd Edition 2021

E – RESOURCES:

 http://www.snvanita.org/pdf/Introduction%20to%20Operations%20Research.pdf
 https://towardsdatascience.com/operations-research-in-r-transportation-problem-
1df59961b2ad
 https://kanchiuniv.ac.in/coursematerials/OperationResearch.pdf

COURSE OUTCOMES:
At the end of this course students will be able to…

 Formulate and obtain the optimal solution for Linear Programming problems.
 Determine the optimal solution for Transportation problems.
 Determine the optimal solution for Assignment problems.
 Understand the need of inventory control and Management
 Decide an optimal replacement decision for given equipment.

32
Second Year NON MAJOR ELECTIVE COURSE - II Semester-IV
1. BUSINESS ETHICS
Code: (Theory) Credit: 2

COURSE OBJECTIVES:

 To understand the concept of Ethical value

 Analyze the ethical issues involved in business
 The best way to manage ethical conduct in business

UNIT – I:

Business Ethics - Meaning – Definition – Nature – Importance – Ground Rules – Myths –

Methodology – Characteristics of Managerial Ethics - Factors Influencing Business Ethics -
Types Of Ethical Issues- Corruption In Businesses.

UNIT – II:

Ethical Values - Work Ethics – Work Culture – Ethical Theories – Ethical values-
Environmental Ethics – Consumer Protection..

UNIT – III:

Managing Ethical Conduct - Skills for Managers - Whistle Blowing - Individual differences and
Ethical Judgments – Cognitive Barriers to Ethical Judgment- Corporate Social Responsibility
towards the community.

UNIT – IV:

Corporate Governance - Issues – need - corporate governance code - transparency & disclosure -
role of auditors - board of directors and share holders - corporate scams - Committees in India.

UNIT – V:

Consumerism – unethical issue in sales, marketing and technology – competitive strategy.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Practical: Collection of data about unethical strategy followed in the products

33
TEXT BOOKS:

1. Dr. S. Sankaran., Business Ethics & Values, 2010, Margham Publication.

2. Fernando. A. C., Business Ethics – An Indian Perspective, 3rd Edition, Pearson
Publication

REFERENCE BOOKS:

1. Hasnian Baber, Business Ethics and Corporate Governance, 2nd Edition, Global Vision
Publishing House
2. Chakraborty, S.K., Management by Values, 2014, Oxford Univ.Press.
3. Velasquez, Business Ethics - Concepts and Cases, Prentice Hall, 5th Edition.

E – RESOURCES:

 https://www.economicsdiscussion.net/business/business-ethics/31798
 https://tsubakimoto.com/sustainability/governance/corporate/control-policy/
 https://elink.io/p/consumerism-9a251f9

COURSE OUTCOME:

 To outline the significance of ethics in business.

 To known the culture of organisation
 To appreciate the best ethical practices in every actions of organization
 To recognize the importance of Corporate Social Responsibility.
 Students can the understand the unethical issues in the environment

34
 Second Year NON MAJOR ELECTIVE COURSE - II Semester-IV
2. PRODUCTION AND MATERIALS
MANAGEMENT
Code: (Theory) Credit: 2

COURSE OBJECTIVES:

 To develop an understanding of how the operations, have strategic importance and can
providea competitive advantage in the workplace.
 To understand the relationship between operations and other business functions.
 To understand the Materials Management function starting from Demand Management
throughInventory Management.

UNIT-I SCOPE AND SIGNIFICANCE OF PRODUCTION MANAGEMENT:

Production, operation function - objectives of production management, scope of production

management, Type of production and production interface with other functional area of business,
Plant locations – factors affecting plant layout - different type of layouts and their suitability.

UNIT-II PRODUCTION PLANNING, SCHEDULINGAND MONITORING

SYSTEM:

Concept and need of production planning - factors - Elements of production planning, capacity
planning - Aggregate planning - Method study – Work measurement - Time study - Motion
study - Scheduling.

UNIT –III MATERIALMANAGEMENT:

Concepts, objectives and importance of material management – Material handling -

principles ofmaterials handling- Material requirement planning.

UNIT – IV INVENTORY CONTROL:

Nature of inventory - types of inventory - cost of holding inventory - Techniques of inventory
control - EOQ - VED analysis - ABC analysis.

UNIT-V QUALITY CONTROL:

Inspection and quality control, Statistical quality control - Techniques of SQC - Acceptance
sampling - Control charts.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary development related to the production strategies, work measurement techniques,
production planning, maintenance management techniques and quality control techniques in
selected firm’s plant locations..
35
TEXT BOOKS:

1. Matand T. Telsang; Production operations Management; S. Chand andCompany LTD, First

Edition;New Delhi; 2005 (for Unit-1 & 2)

2. C.B. Gupta; Operations management and control; Sulton Chand andSons; New Delhi;
FourthEdition: 2006 (for Unit-3)

REFERENCE BOOKS:
1. E.S. Buffa; Modern production Operations Management - 7th Edition;Wiley Eastern
Ltd.1980.New Delhi.
2. Raymond R. Mayor; Production Management; Wiley Eastern LTD. NewDelhi;1980
3. Keith Lockyeer; Production Management; Wiley Eatern LTD; New Delhi.1980.

E – RESOURCES:

1. https://www.mygreatlearning.com/blog/production-management-functions/?amp
2. https://asq.org/quality-resources/quality-assurance-vs-control
3. https://www.twi-global.com/technical-knowledge/faqs/what-is-material-management

COURSE OUTCOMES:

 Identify the elements of operations management and various transformation processes to

enhance productivity and competitiveness.
 Analyze and evaluate various facility alternatives and their capacity decisions, develop a
balanced line of production & scheduling and sequencing techniques in operation
environments
 Develop aggregate capacity plans and MPS in operation environments.
 Plan and implement suitable materials handling principles and practices in the operations.
 Plan and implement suitable quality control measures in Quality Circles to TQM

36
 Third Year CORE COURSE- VIII Semester-V
COST ACCOUNTING
Code: (Theory) Credit: 5

COURSE OBJECTIVES:
To enable students

 To understand the basic concepts of cost accounting,

 To gain knowledge on principles and procedures of cost accounting and
 To apply the costing techniques in different practical situations.

UNIT – I:

Meaning and Scope of Cost Accounting – Concept and Classification of Cost – Elements and
Methods of Cost –Relationship of Cost Accounting and Financial Accounting – Preparation of
Cost Sheet.

UNIT – II:

Materials – EOQ - Levels of Stock – Receipts and Issues of materials – ABC Analysis - Stores
Ledger – FIFO, LIFO, Simple Average and Weighted Average.

UNIT – III:

Labour – Time-Keeping and Time-Booking – Methods of Remuneration and Incentive Schemes

–Overtime and Idle time – Labour Turnover – Causes, Types and Measurement.

UNIT – IV:

Overheads – Collection, Classification, Allocation, Apportionment and Absorption – Recovery

Rates –Over and Under Absorption -Machine Hour Rate – Job Costing – Contract Costing.

UNIT – V:

Operating Costing – Process Costing: Normal Loss, Abnormal Loss and Abnormal Gains
(excludingEquivalent Production and Inter process).

(Marks: Theory 40% and Problems 60%)

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary development related to apply the methods of costing adopted by different types of
industries.

37
TEXT BOOKS:

1. Cost Accounting Principles and Practice– S.P. JAIN AND K.L. NARANG, Kalyani
Publishers, 2020 Edition.

2. Jawahar Lal, Seema Srivastava, SEEMA SINGH (2019). Cost Accounting, 6th Edition –Tata
McGraw Hill Publication,

REFERENCE BOOKS:

1. Cost Accounting – S.P.IYENGAR, Sultan Chand & Sons, 2005 Edition.

2. Cost Accounting – R.S.N. PILLAI AND V. BAGHAVAGHI, S.Chand & Company Ltd.
2010Edition.
3. Cost Accounting – S.N. MAHESHWARI, Sultan Chand & Sons. 2009 Edition.

E – RESOURCES:

 https://www.toppr.com/guides/fundamentals-of-accounting/fundamentals-of-cost-
accounting/format-of-cost-sheet/
 https://www.sbsc.in/pdf/resources/1587834839_Methods_of_Pricing_Material_Issues.pdf
 https://www.arsdcollege.ac.in/wp-
content/uploads/2020/03/OVERHEADS-COSTING- NOTES.docx

COURSE OUTCOMES:

 Understanding the concept of cost accounting, Recognize the merits and demerits of cost
accountingalong with the elements of cost concepts.

 Describe the cost sheets for the purpose of stores control through economic order quantity,
pricingand material issues.
 Measure the cost in various types of costing followed by various organization.
 Plan, design and execute practical activities using techniques and procedures appropriate to
costaccounting.
 Respond to change within the external and internal business environments and its effect on
costaccounting.

***

38
 Third Year CORE COURSE- IX Semester-V
FINANCIAL MANAGEMENT
Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To expose learners to various concepts and principles of financial management.

 To develop in them decision making skills on various financial matters.
 To acquaint them with various tools for the management and understanding of finance.

UNIT – I:

Financial Management - meaning and Scope - Finance functions - profit maximization and
Wealth maximization - Sources of Finance - Short term - bank sources - Long term - Shares -
Debentures, Preferred stock- debt.

UNIT – II:

Cost of Capital - Concepts, Importance - classification - Calculation of Cost of Debt, Cost of

Equity and Cost of Preference Shares - Cost of Retained Earnings - Weighted Average Cost of
Capital.

UNIT – III:

Leverages - Meaning and Significance - Types: Operating, Financial and Combined Leverages -
EBIT and EPS Analysis, Dividend - Forms of Dividend - Factors determiningdividend- Dividend
Theories and Dividend Policies.

UNIT – IV:

Capital Structure Planning - Meaning and Scope - Approaches: Net Income Approach - Net
Operating Income Approach - MM Approach - Arbitrage Process - Traditional Approach -
Indifference Point.

UNIT- V:

Capital Budgeting (Investment Decisions) - Concept and Importance - Appraisal Methods: Pay
Back Method - Discounted cash Flow method - NPV Method, Excess present value Index, IRR,
ARR and ROI.
(Marks: Theory 40% and Problem 60%)

39
UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary development related to understand the applications of development finance as

practiced in finance institutions, economics/finance clusters of governments and other
development finance related institutions.

TEXT BOOKS:

1. S.N.MAHESHWARI, Elements of Financial Management - Sultan Chand & Sons. 2019

Edition.
2. R.K. SHARMA, SHASHI AND K . GUPTA, Financial management, Kalyani Publications.
2014 Edition.

REFERENCE BOOKS:

1. I.M.PANDEY, Financial Management, Vikas Publishing House Pvt . Ltd.

2. PRASAMMA CJAMDRA, Fundamentals of Financial Management, Tata Mc Graw Hills.
3. M.Y. KHAN & P.K. JAIN , Theory and Problems in financial Management, Tata McGraw
Hills.

E – RESOURCES:

 https://www.managementstudyguide.com/financial-management.htm
 https://www.indeed.com/career-advice/career-development/what-is-cost-of-capital
 https://www.managementstudyguide.com/capital-structure.htm

COURSE OUTCOMES:
On Completion of this course students will be able to :

 Demonstrate and understand the overall role and importance of Financial Functions.
 Demonstrate Basic Financial Management Knowledge.
 Communicates effectively using standard Business terminology.
 Utilize information to maximize and manage finance.
 Demonstrate a basic understanding of Budgeting

40
 Third Year CORE COURSE- X Semester-V
COMPANY LAW AND PRACTICE
Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To understand the concept of company law, formation of company and other activities of
the company.
 To known the procedure conducting meetings and role of directors.
 To understand the process of winding up and dissolution.

UNIT – I:

Define Company-Kinds of company - Characteristics of company - Company distinguished from

partnership - Formation of company-Company secretary - Rights and liabilities of a secretary.

UNIT – II:
Incorporation of a company - Certificate of incorporation - Certificate of commencement of
business - Memorandum of Association - Articles of Association - Incorporation.

UNIT – III:
Share capital - Kinds of share capital - Share holders - Rights and liabilities of shareholders–
Prospectus - Contents of prospectus - Allotment of shares - Transfer of shares - Reissue of
shares - Meaning of dividend - types of dividend - Meaning of debenture - types of debentures.

UNIT – IV:
Appointment of directors - duties and liabilities of directors - managerial remuneration -
Meeting-types of meetings – Notice – Quorum - Minutes of meeting – Proxies – Agenda -
Chairman of the meeting – Resolution - Types of resolution.

UNIT – V:
Winding up - Modes of winding up - Consequences of winding up - Grounds of
compulsory winding up - Voluntary winding up - Duties of secretary in respect of each
windingup - Dissolution-Types of dissolution - Difference between winding up and dissolution.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary development related to Director Identity Number (DIN) - Corporate Identity
Number (CIN) - Online filling – Registration - Corporate Governance - Corporate Social
Responsibility ( CSR) - Insider trading
- National Company Law Tribunal.

41
TEXT BOOKS:

1. N.D.Kapoor, “Company Law and Secretarial Practice” Sultan Chand and Sons, New Delhi,
2020. 5th Edition
2. S.Srikanth , Shanti Rekha Rajagopal ,Revathy Blakrishnan, Corporate Laws and Secretarial
Practice, Jain Book. New Delhi - 01

REFERENCE BOOKS:

1. R.S.N.Pillai and Bagavathi “Business Law”, S.Chand and Company, New Delhi, 3rd Edition
2014.
2. M.C.Kuchaal “Mercantile Law”, Sultan Chand and Sons, New Delhi, 2013, 6th Edition
3. Sangeet Kedia, Advanced Company Law And Practice, Pooja Law Publishing Company,
New Delhi

E – RESOURCES:

 https://taxguru.in/company-law/types-companies-companies-act-2013.html
 https://lawcorner.in/types-of-shares-and-share-capital-under-companies-act-2013/
 https://www.brainkart.com/article/Kinds-of-Company-Meetings_40943/

COURSE OUTCOMES:

 Develop the knowledge about the procedure for formation of company.

 Identify the role and responsibilities of shareholders in a company.
 Understand the importance of meeting in a company.
 Analyse the consequences of winding up.
 Develop their reasoning abilities towards the business law.

****

42
 Third Year CORE COURSE- XI Semester-V
RESEARCH METHODS FOR BUSINESS
Code: (Theory) Credit: 5

COURSE OBJECTIVES:
To help students

 To comprehend the theoretical concepts and research logic.

 To familiarized with the various stages of the research work.
 To gain knowledge about the formulation of business research projects.

UNIT – I:

Research: Meaning – Definition – important – Types – Methods – Process – Quality of good

research –problem faced by researcher in India.
Research Problem: Selecting problem – Technique.

UNIT – II:

Research Design: Meaning – Concepts – Categorize of Research Design. Sampling Design:

Different Census survey and sample survey – Steps – Type.

UNIT- III:

Sample size: Points to be consider sample size determination – Approach based on Precision
rate andconfidence level
Scaling: Measuring scale – Sources of Error in Measurement – Test of sound Measurement –
Techniques.
Data Collection: Primary and secondary data meaning – Collection of Primary Data –
Collection of Primary Data.

UNIT – IV:

Processing of Data: Editing – Coding – Classification –Tabulation.

Concept of standard error: Criteria for judging Significance at Various levels. Hypothesis:
Meaning – Basic concept of Hypotheses testing – Flow diagram for testing.

UNIT – V:

Analysis of Data: Measure of Central Tendency – Chi-Square test. Interpretation: Meaning –

Technique.
Report Writing: Steps – Layout of project Report.

43
UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary developmentrelated to

 Construction of Questionnaire HR and Marketing(Primary) or Collection of Financial

Data (Secondary).
 Prepare Master chat and apply necessary statistical and financial tools.
 Prepare findings and suggestions.

TEXT BOOKS:

1. RESEARCH METHODOLOGY – C. R. KOOTHARI, 2019, New Age Publications

2. BUSINESS RESEARCH METHODS – COOPER AND SCHINDLER, 12 th Edition, Tata
McGraw-Hill

REFERENCE BOOKS:

1. Business Research Methods – S.N.Murthy, 2010, Excel Books.

2. Research Methodology – Pannerselvam, PHI Pvt. Ltd., 2013, New Delhi.
3. Research Methodology - Concept & Cases – Chawala, Deepak & Sondhi, Neena, 2 nd
Edition, Vikas Publication

E – RESOURCES:

1. https://www.educba.com/types-of-research-methodology/
2. https://www.formpl.us/blog/amp/research-report
3. https://www.scribbr.com/statistics/hypothesis-testing/

COURSE OUTCOMES:

 To solve the problem by following proper research procedures.

 To prepare a research paper or any other type of research work.
 To deliberately ignoring research errors in order to submit precise and reliable work.
 To assess the validity and reliability of a study's overall findings
 To create documentation through high-quality writing.

44
 Third Year MAJOR BASED ELECTIVE COURSE- I Semester-V
1. STRATEGIC MANAGEMENT
Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To expose students to various perspectives and concepts in the field of Strategic Management
 The course would enable the students to understand the principles of strategy
formulation,implementation and control in organizations.
 To help students develop skills for applying these concepts to the solution of business
problems

UNIT – I:

The Concept of Strategy - Strategic Decisions - Strategic Management - Concept - Benefits -

Limitations - Strategic Management Process - Approaches.

UNIT – II:
Mission, Objectives -Need for Environmental Scanning – SWOT Analysis.

UNIT – III:
Strategy Formulation - Business Strategy - Corporate Strategy - Portfolio Analysis - BCG
Matrix -Uses - Limitations.

UNIT – IV:
Strategy Implementation - MBO - Functional Implementation - Production – Marketing -
Finance Personnel - Research and Development.

UNIT – V:
Strategy Evaluation and Control - Strategic Control – Evaluation Techniques.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary development related to prepare a project report on Industry and Company
comprehensive analysis based on General, Industry, Competitor and Internal Environment,
SWOT summary and Implementation. It can be done as a group project which should also
include suggestions based on problem identification and solutions (alternatives).

TEXT BOOKS:

1. Business Policy and Strategic Management, L.M. Prasad.Sultan Chand And Sons,
2. Grant, R. and Jordan, J. 2012. Foundations of Strategy. NY: John Wiley &Sons, Ltd.

45
REFERENCE BOOKS:
1. Strategic Management Michael Hitt, Ireland, Hoskission, 2010, Cengage Learning,NewDelhi.
2 .Strategic Management – Concepts and Cases, Fred R. David, 2010, PHI Learning, New Delhi.
3. Business Policy and Strategic Management (Text and Cases) ,SubbaRao, P 2010,

E – RESOURCES:

 https://elink.io/p/strategic-management-90dc541
 https://www.mindtools.com/pages/article/newTMC_05.htm
 https://cleartax.in/g/terms/mbo-management-by-objectives

COURSE OUTCOMES:
Upon completion of this course, students should be able to:

 Establish and evaluate mission statement, long term objective, vision, and short term plan
forthe business;
 Analyze the external and internal environment and identify opportunities, threats, strengths,
andweaknesses of the firm and thereby formulate appropriate strategies for business;
 Plan pre-implementation and implementation phase; and
 Monitor and evaluate implemented strategies.
 Students will be able to develop their capacity to think and execute strategically.

46
 Third Year MAJOR BASED ELECTIVE COURSE- I Semester-V
2. SUPPLY CHAIN MANAGEMENT
Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To provide an insight on the fundamentals of supply chain networks, tools and techniques.
 To provide an in-depth coverage of management issues, challenges and practices in
differentsubsystems of Supply Chain Management and their inter-relationships.
 To expose students to the state of the art developments in Management concepts and
techniques and Information Technology Relevant for effective and efficient Supply chain
Management.

UNIT – I:

Development of SCM concepts and Definitions –Supply Chain Management and Key
components, External Drivers of Change. Dimensions of Logistics – The Macro perspective and
the macro dimension – Logistic system analysis.

UNIT – II:

Sourcing strategy: Manufacturing flow management – make or buy decision – capacity

management – Materials Management – choice of sources – procurement planning.

UNIT – III:

Distribution strategy: Choice of Market – network design –warehouse designed operation and
distribution planning – transportation – packaging.

UNIT – IV:

Inventory Strategy: Demand forecasting – inventory planning – planning of stocking facilities –

warehouse location allocation. Warehouse design and operations – inventory norms.

UNIT – V:

Channels of Distribution – Customer Service Strategy: Identification of Service needs, cost of

services revenue Management.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary development related to Assignment/Presentation based on the above topics or the

selected Industry or Firm.

47
TEXT BOOKS:

1. Sunil Chopra, Peter Meindl and Kalra, “Supply Chain Management, Strategy, Planning, and
Operation”, Pearson Education, 2010.
2. Srinivasan G.S, “Quantitative models in Operations and Supply Chain Management, PHI,
2010

REFERENCE BOOKS:

1. JeremyF.Shapiro, “Modeling the Supply Chain”, Thomson Duxbury, 2002.

2. David J.Bloomberg , Stephen Lemay and Joe B.Hanna, “Logistics”, PHI 2002.
3. James B.Ayers, “Handbook of Supply Chain Management”, St.Lucle press, 2000..

E – RESOURCES:

1. https://elink.io/p/supply-chain-management-in-2020-98d32b3
2. https://www.linkedin.com/pulse/role-distribution-strategy-supply-chain-management-rahul-
mehra
3. https://www.sdcexec.com/professional-development/article/21319340/cloudtask-the-role-of-
customer-service-in-improving-supply-chain-management

COURSE OUTCOMES:

 The student would understand the framework and scope of supply chain networks and
functions.
 Gain overall knowledge about the modern business practices of Supply Chain Management
andits emerging trends and best practices at global level.
 Know and understand the basic concepts, principles, functions and models of various
components of Supply Chain Management.
 Understand and analyse the operations and logistics management through IT – Internet
andweb.
 Apply supply chain strategies in various functions of production and logistics management
inall throughout the process.

***

48
 Third Year SKILL BASED ELECTIVE COURSE- I Semester-V
SERVICES MARKETING

Code: (Theory) Credit: 2

COURSE OBJECTIVES:
To enable students

 Know the various concepts of services marketing

 Understand the strategies for managing and marketing of services and
 Devise strategies for marketing services in the liberalized business environment.

UNIT – I:

Services marketing – Introduction - Growth of service sector – Types - Characteristics –

Constraints in services marketing – Difference between goods & services.

UNIT – II:

Marketing Management process for services – organizing marketing planning -

Analysing opportunities – target market – Developing the services marketing Mix.

UNIT – III:

Strategies for managing capacity to match demand - Strategies for managing demand to
match capacity - Services Marketing Mix elements.

UNIT – IV:

Service product – analysis of the service offer – service planning – factors affecting pricing
decisions – special issues of service pricing.

UNIT – V:
Promotion Mix for services – Place in service – Identifying & Evaluating major channel
alternating – physical factors – physical environment.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Practical: Collection ofData regarding Marketing Mix

49
TEXT BOOKS:

1. Christian Gronroos - Service Management and Marketing, 3rd Edition, John Wiley & Sons
Ltd.
2. Christopher Love Lock, Service Marketing, 8th Edition, Pearson Education Asia

REFERENCE BOOKS:

1. Rama Mohana Rao, Service Marketing, 2nd Edition, Pearson Education.

2. HJames A Fitzsimmons, Services Marketing, 8th Edition, McGraw Hill..
3. Valarie A. Zeithaml, Service Marketing, 7th Edition, Tata McGraw-Hill.

E – RESOURCES:

 https://www.brainkart.com/article/Introduction-to-Service-Marketing_5997/
 https://www.marketing91.com/service-marketing-mix/
 https://indiafreenotes.com/promotion-mix-strategy-for-services/amp/

COURSE OUTCOME:

 Students gain knowledge about the basic concepts of Services marketing

 Students develop skills to tackle the challenges in Marketing Mix
 To known the Strategy followed in the products
 Students known about the promotion mix, pricing decision.
 Students gain the Practical Knowledge about the market activities.

***

50
 Third Year CORE COURSE- XII Semester-VI
HUMAN RESOURCE MANAGEMENT

Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To help students understand of the basic elements of HRM gain knowledge on various facets,
the policies and practices of HRM and acquire knowledge on the recent trends in HRM.
 To impart knowledge in management and to provide basic conceptual skills and aptitude in
the primary business activities so as to enable the aspiring students to exploit the business
related opportunities.
 The functions, systems, policies and applications of Human Resource Management in
organizations.
 An overview of theoretical foundations of key areas associated with HR development in the
organizations,
 HR skills and their ability to assess the constraints and opportunities associated with
managingemployees in different socio-economic and political context.

UNIT – I:
Human Resource - Definition – Characteristics and Objectives – Principles of HRM– Functions
of Personnel Department – Managerial and Operative Functions-- Qualities of Personnel
Manager- Functions, Organizational Structure of Personnel Department.

UNIT – II:
HR Planning - Basics and needs – Factors - Objectives of Manpower Plan-Steps in HR Planning
– Job Analysis, Job Description and Job Specification - Recruitment-Selection– Interviews and
Tests and Placement of Personnel.

UNIT – III:
Computer Applications in Human Resources Management- Computer applications in personnel
training & EDP -Types of applications—Training – Objectives – Methods – Importance of
Executive Development –Methods – Promotion- Criteria and types – Transfer - Types - Career
Planning.

UNIT – IV:
Wages– Different methods of wage payments – Time and Piece rate system –Incentive Schemes
- Fringe benefits.

UNIT – V:
Performance Evaluation- Importance – Methods– Discipline and Disciplinary procedure –
GrievancesSteps in Grievance Handling.

51
UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :
Contemporary development related to how HR approach that merges the traditional method of
personnel management with corporate strategy, while also focusing on organizational
development.

TEXT BOOKS:

1. Human Resource Management – C. B. GUPTA – Sultan Chand & Sons, 2018 Edition
2. Human Resource Management- S.S. Khanka - Himalaya publishing House, 2003 Edition.
REFERENCE BOOKS:

1. Human Resource Management – P.S. SUBBORAO , Himalaya Publishing House, 2010

Edition
2. Essentials of Human Resource Management & Industrial Management,Text & Cases - Rao,
S.New Delhi: Himalaya Publication, 2014 Edition.
3. Essentials of Human Resource Management, 2e – K.Sundar & J.Srinivasan, Vijay Nicole
Imprints Private Limited, Chennai

E – RESOURCES:

1. http://www.uou.ac.in/sites/default/files/slm/BHM-702T.pdf
2. https://www.investopedia.com/terms/h/human-resource-planning.asp
3. https://www.startuphrtoolkit.com/performance-appraisal-in-hrm/amp/

COURSE OUTCOMES:
 The Students are able to exhibit fundamental and basic knowledge of Human Resource
Managementto solve the practical problems in business in systematic manner.
 The Students are able to identify and develop strategies for better practices for
betterment ofbusiness in the most ethical manner.
 The Students are able to communicate effectively in the organization with confidence and
contribute to exchange of ideas, skills and enhance learn ability within the organization.
 The Students will exhibit healthy and self-sustainable leadership and entrepreneur qualities that
encourages taking decisions on the basis of calculated risk and enhance the competitive
advantage of the organization.
 To gain knowledge HRM and its significance in business.

***

52
 Third Year CORE COURSE- XIII Semester-VI
MANAGEMENT ACCOUNTING
Code: (Theory) Credit: 5

COURSE OBJECTICES:

 Understand the nature and scope of management accounting.

 Gain knowledge in the preparation of financial statement analysis, marginal costing budget,
working capital, standard costing and
 Utilize the management tools and techniques to take appropriate financial decisions.

UNIT – I:

Management Accounting - Definition - objectives - Merits and Limitations - Financial Statement

Analysis - Comparative Statements - Common Size Statements - Ratio Analysis - Construction
of Balance Sheet ( simple problem).

UNIT – II:

Fund Flow Statement - Cash Flow Analysis - Uses and Construction - Distinction.

UNIT – III:

Marginal Costing - objectives and Limitations - Cost Volume Profit (CVP) Analysis - Break
Even Analysis - Merits and Demerits - Margin of Safety

UNIT – IV:

Budget and Budgetary Control - Characteristics and Limitations - Preparation of Sales,

Production, Raw material Cost, Cash, Master Budgets and Flexible Budgets.

UNIT – V:

Working Capital - Types - Factors Determining Working Capital - Estimate of Working Capital
Requirements - Standard Costing - Material and labour Variance only.

(MARKS : Theory 40% and Problems 60%)

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary development related to analyse and provide recommendations to improve the
operations of organisations through theapplication of management accounting techniques.

53
TEXT BOOKS:

1. Management Accounting - S . N. MAHEWSWARI, Sultan Chand & Sons.

2. Management Accounting- R.S.N.Pillai and Bagavathi, S.Chand& Company Pvt Ltd Reprint
edition2013.

REFERENCE BOOKS:

1. Management Accounting by Dr.T.Ramasamy Gold Books publishing House, First edition,

2011.
2. Management Accounting - Theory & Practices, A. MOORTHY & S. GURUSAMY , Vijay
Nicole Imprints Private Limited, Chennai.
3. Accounting for Management – Dr.V.R.Palanivelu – University Science Press – Third Edition
–2017.

E – RESOURCES:

1. https://www.economicsdiscussion.net/cost-accounting/management-accounting/32811
2. https://learn.financestrategists.com/explanation/management-accounting/what-is-fund-flow-
statement/
3. https://www.economicsdiscussion.net/accounting/types-of-budget-in-accounting/31733

COURSE OUTCOMES:
On Completion of this course students will be able to :

 Measure the financial statements through comparative and common size by using various
financialratios.
 Simplify the fund flow and cash flow statements by calculating funds and cash from
operations.
 Produce various budgets and apply standard costing for material variances; marginal costing
for costvolume profit.
 Provides a framework that translates the aims and objectives of the business into a series of
keyperformance measures and targets.
 How the business or the corporations will establish and manage the process and the various
techniques and methods to manage the business in a more effective and efficient manner

***

54
 Third Year CORE COURSE- XIV Semester-VI
ENTREPRENEURIAL DEVELOPMENT

Code: (Theory) Credit: 5

COURSE OBJECTIVES:
To help students

 Understand the concepts of entrepreneurship development

 Acquire requisite knowledge and skills for becoming successful entrepreneurs and
 Formulate and develop business projects.

UNIT – I:

Entrepreneurship – Evolution of entrepreneurship - Traits of an Entrepreneur – Functions- Types

of Entrepreneurs – Role of Entrepreneurship in Economic Development – Distinction between
Entrepreneur, Intrapreneur and Entrepreneurship.

UNIT – II:
Entrepreneurial Environment – Factors affecting Entrepreneurial Growth – Entrepreneurial
Motivation – Need for Achievement Motivation – Barriers to Entrepreneurship Development.

UNIT – III:

Entrepreneurship Development Programme (EDP) – Need for EDP – Objectives, Phases of EDP
– Course Content and Curriculum of EDP – Problems of women entrepreneurs –EDP Institutions
in India, their functions and financial support for entrepreneurs – DIC, TIIC, SISI, SIPCOT and
SIDBI.

UNIT – IV:

Project Management – Concept of Project and Classification – Sources of a Business Idea -

Project Identification – Project Formulation – Project Appraisal Methods - Preparationof Project
Reports.

UNIT – V:
Incentives and Subsidies – Incentives to Small Scale Industries – Problems of Small Scale
Industries – Merits and Demerits of Family Business - Benefits to Industrial Units located in
Backward Areas – Industrial Estates.

55
UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Demonstrate extemporaneous speaking skills developed through in-class discussion of text

materials, case study analysis and current entrepreneurship – related issues

TEXT BOOKS:

1. C.B. GUPTA & SRINIVASAN, Entrepreneurial Development, Sultan Chand & Sons
2. GORDAN & NATARAJAN, Entrepreneurship Development, Himalaya Publishing House

REFERENCE BOOKS:

1. VASANT DESAI, Dynamics of Entrepreneurial Development, Himalaya Publishing House

2. S.S. KHANKA, Entrepreneurship Development S.Chand & Company Limited
3. JAYASHREE SURESH, Entrepreneurial Development, Margham Publications

E - RESOURCES:

1. https://www.investopedia.com/terms/e/entrepreneur.asp
2. https://www.economicsdiscussion.net/entrepreneurship/women-entrepreneurs-in-
india/32337
3. https://www.businessmanagementideas.com/entrepreneurship-2/entrepreneurship-
developmentprogramme/21011

COURSE OUTCOME:

On the successful completion of the course, student will be able to

 Examine the problems and challenges of setting up a new business

 Provide information on institutional support, business opportunities and creating a new
businessplan
 Identify the key steps required to initiate and develop a business enterprise
 Discriminate the benefits of delivering the project identification and selecting the successful
project with the various guidelines issued by the authorities
 Motivate the students to become a successful entrepreneur

***

56
 Third Year MAJOR BASED ELECTIVE COURSE- II Semester-VI
1. CUSTOMER RELATIONSHIP
MANAGEMENT
Code: (Theory) Credit: 5
COURSE OBJECTIVES:

 To understand the importance and dynamics of CRM

 To know about customer satisfaction, customer retention and customer identification.
 To train-up use of technological tools in CRM

UNIT – I:

CRM – Introduction – Definition – Need for CRM – Complementary Layers of CRM –

CustomerSatisfaction – Customer Loyalty – Product Marketing – Direct Marketing.

UNIT – II:
Customer Learning Relationship – Key Stages of CRM – Forces Driving CRM – Benefits of
CRM –Growth of CRM Market in India – Key Principles of CRM.

UNIT – III:
CRM Program – Groundwork for Effective use of CRM – Information Requirement for an
Effective use of CRM – Components of CRM – Types of CRM.

UNIT – IV:
CRM Process Framework – Governance Process – Performance Evaluation Process.

UNIT – V:

Use of Technology in CRM – Call Center Process – CRM Technology Tools – Implementation –
Requirements Analysis – Selection of CRM Package – Reasons and Failure of CRM.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary Developments Related to the Course during the Semester concerned. Practical:
Customer relationship management practices in retail industry, hospitality industry, banking
industry, telecom industry and aviation industry.

57
TEXT BOOKS:

1. Customer relationship management, K.Balasubramaniyan, GIGO publication, 2005.

2. The essentials guide to knowledge management – E-business and CRM application,

Amrittiwana, Pearson education, 2001

REFERENCE BOOKS:
1. DilipSoman& Sara N-Marandi,” Managing Customer Value” 1st edition, 2014, Cambridge.
2. Alok Kumar Rai, “Customer Relationship Management: Concepts and Cases”, 2008, PHI.
3. Ken Burnett, the Handbook of Key “Customer Relationship Management”, 2010,
PearsonEducation.

E – RESOURCES:

1. https://elink.io/p/advantages-of-using-crm-in-banking-96df92e
2. https://theintactone.com/2020/12/02/framework-for-implementing-crm-a-step-by-step-
process/
3. https://www.fibre2fashion.com/industry-article/2149/call-centre-and-customer-relationship-
management

COURSE OUTCOMES:
On successful completion of this course, the students will be able:

 To be aware of the nuances of customer relationship.

 To analyze the CRM link with the other aspects of marketing.
 To impart the basic knowledge of the Role of CRM in increasing the sales of the
company.
 To make the students aware of the different CRM models in service industry.
 To make the students aware and analyze the different issues in CRM.

***

58
 Third Year MAJOR BASED ELECTIVE COURSE- II Semester-VI
2. BANKING LAW AND PRACTICE
Code: (Theory) Credit: 5

COURSE OBJECTIVES:

 To promote an understanding of the basic concepts in banking.

 To acquaint learners with the theoretical and legal concepts of banking in India.
 To help them to attain the competencies required for a career in banking services.

UNIT-I:

Banking - Meaning - Definition - Function of banking- Classification of Banks.

UNIT-II:

Definition of the terms Banker of Customer- differential relationship between Banker and
Customer - General and Special relationship.

UNIT-III:

Cheques- Definition of a Cheque - Characteristics of Cheque - Marking - Honor and Dishonor of

Cheques. - Crossing of Cheques - Significance - Endorsement- Types.

UNIT –IV:

Loans and Advances - Principles of sound lending – Forms of advances –Modes of Charging
security – Mortgage, Hypothecation, Pledge and Lien.

UNIT –V:

Internet Banking – Electronic payment System- Card Payment ATM, Debit card, Credit card,
Smart card – NEFT – RTGS- CTS.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Contemporary Developments Related to Develop skills to take up career opportunities ranging

from roles in Finance and Accounting, Banking Industry, Corporate Sector etc.

59
TEXT BOOKS:

1. Banking Theory , Law and Practices - SUNDRAM AND VARSHNEY, Sultan Chand &
sons. 2017 Edition.
2. Banking Theory , Law and Practice - E. GORDON & K. NATARAJAN, Himalaya
Publishing House. 24th Edition.

REFERENCE BOOKS:

1. Banking Theory Law & Practice, 4e – S.Gurusamy, Vijay Nicole Imprints Private Limited,
Chennai.
2. Indian Banking - K. PARAMESWARAN & S. NATATRAJAN, S.Chand & Company Ltd.
2018 Edition.
3. Banking Law & Practice – C.Jeevanandam, Sultan Chand & Sons, New Delhi. 2017 Edition.

E - RESOURCES

 https://www.nrbcommercialbank.com/downloads/Bank_Its%20Origin,%20Meaning,%20Obj
ectives%20&%20Function.pdf
 https://www.idfcfirstbank.com/finfirst-blogs/finance/types-of-cheques
 https://www.bizencyclopedia.com/article/latest-trends-in-banking-and-financial-services-in-
india

COURSE OUTCOMES:

 Demonstrate knowledge among the students with theoretical structures aboutbanking.

 Train and equip the students with the skills of modern banking.
 Identify the students will be taken for trainings to banks
 To provide the student an understanding of legal and regulatory aspects of banking.
 Develop skills in Banking Regulations Act and gain practical exposure in the fields of
Banking,Finance and Corporate Sector.

***

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Third Year PROJECT Semester-VI

Code: Credit: 3

The candidate shall be required to take up a Project Work by group or individual and
submit it at the end of the final year. The Head of the Department shall assign the Guide who, in
turn, will suggest the Project Work to the students in the beginning of the final year. A copy of
the Project Report will be submitted to the University through the Head of the Department on or
before the date fixed by the University.

The Project will be evaluated by an internal and an external examiner nominated by the
University. The candidate concerned will have to defend his/her Project through a Viva-voce.

ASSESSMENT/EVALUATION/VIVA VOCE:

1. PROJECT REPORT EVALUATION (Both Internal & External)

I. Plan of the Project - 20 marks

II. Execution of the Plan/collection of - 45 marks

Data / Organisation of Materials /
Hypothesis, Testing etc and
presentation of the report.

III. Individual initiative - 15 marks

2. Viva-Voce / Internal& External - 20 marks

TOTAL - 100 marks

PASSING MINIMUM:

Vivo-Voce 20 Marks
Dissertation 80 Marks
Project 40% out of 20 Marks (i.e. 8
40% out of 80 marks(i.e. 32 marks)
Marks)

A candidate who gets less than 40% in the Project must resubmit the Project Report. Such
candidates need to defend the resubmitted Project at the Viva-voce within a month. A maximum
of 2 chances will be given to the candidate.

****

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 Third Year SKILL BASED ELECTIVE COURSE- II Semester-VI
TOTAL QUALITY MANAGEMENT
Code: (Theory) Credit: 2

COURSE OBJECTIVES:

 To get familiarized with the basic concept and framework of Total Quality management
 To Understand the contribution of Quality Gurus in TQM Journey
 To grasp the nature and importance of various components that constitute TQM

UNIT-I:

Introduction – Evolution of quality, Definition, Concept and Features of TQM, - Eight building
blocksof TQM.

UNIT-II:

TQM thinkers and Thought – Juran Trilogy, PDSA cycle, 5S, Kaizen, Crosby’s theory on
Quality Management, Quality Performance Excellence Award- Deming Application Award,
European Quality Award, Malcolm Baldrige National Quality Award

UNIT-III:

TQM tools- Benchmarking: Definition, concepts, benefits, elements, reasons for benchmarking,
process of benchmarking, FMEA, Quality Function Deployment (QFD) – House of Quality,
QFD Process, Benefits, Taguchi Quality Loss Function, Total Productive Maintenance (TPM) –
Concept andneed.

UNIT-IV:

Six Sigma- Features of six sigma, Goals of six sigma, DMAIC, Six Sigma implementation.
Statistical Process Control- Central Tendency, The seven tools of quality, Normal curve,
Controlcharts, Process Capability.

UNIT-V:

Quality Systems- ISO 9000, ISO 9000:2000, ISO 14000, other quality systems.

UNIT-VI CURRENT CONTOURS (For Continuous Internal Assessment Only) :

Practical: Select any organisation that adopted any quality standard (i.e. ISO 9000/14000 /
18000/ 27000 etc.) and prepare a report on how the quality is managed in organisation. Take
guidance from your subject teacher / Quality Manager from Industry.

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TEXT BOOKS:

1. Dale H. Besterfiled, et at., “Total quality Management”, Pearson Education Asia, Third
Edition,Indian Reprint 2006.
2. Dale H.Besterfiled, et al., “Total Quality Management”, Pearson Education, Inc.2003

REFERENCE BOOKS:

1. James R. Evans and William M. Lindsay, “The Management and Control of Quality”, 8th
Edition,First Indian Edition, Cengage Learning, 2012.
2. Suganthi.L and Anand Samuel, “Total Quality Management”, Prentice Hall (India) Pvt. Ltd.,
2006.
3. Janakiraman. B and Gopal .R.K., “Total Quality Management – Text and Cases”,
Prentice Hall(India) Pvt. Ltd., 2006.

E – RESOURCES:

1. https://asq.org/quality-resources/total-quality-management
2. https://www.researchgate.net/publication/235312564_A_review_of_literature_on_benchmarki
ng
3. https://elink.io/p/what-iso-standards-can-help-smes-in-the-time-of-covid-19-pandemic-
915b44d

COURSE OUTCOMES:

 The student would be able to apply the tools and techniques of quality management to
manufacturing and services processes.
 To realize the importance of significance of quality
 Manage quality improvement teams
 Identify requirements of quality improvement programs
 The student manager will be able to explain the concept of Six Sigma its DMAIC process.
****

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