MATA GUJRI COLLEGE, FATEHGARH SAHIB

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1 MATA GUJRI COLLEGE, FATEHGARH SAHIB BBA PART-I (SEMESTER-I & II) ( & ) SEMESTER-I External Internal Total Code Title of Paper Evaluation Evaluation BBA-101 Communication Skills in Punjabi/ Basic Punjabi BBA-102 Business Economics- I BBA-103 Financial Accounting BBA-104 Foundations of Management and Organisation Behaviour BBA-105 Workshop on Computer Applications BBA-106 Seminar on General Management BBA-107 Viva-Voce SEMESTER-II BBA-201 Communication Skills in English BBA-202 Business Economics- II BBA-203 Business Environment BBA-204 Cost Accounting BBA-205 Workshop on Internet and E-Commerce BBA-206 Seminar on Global Business BBA-207 Viva-Voce Department of Management Studies, Mata Gujri College, Fatehgarh Sahib Page 1

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6 BBA-103 FINANCIAL ACCOUNTING Part - I Accounting: Meaning and scope of accounting, Need and objectives of Accounting, Branches of Accounting, Users of Accounting Information. Accounting Principles: concepts and conventions. Double entry system of accounting: Accounting Cycle, Journal: Meaning, definition, preparation and role in accounting cycle, Part - II Ledger: Meaning, definition, format, preparation and role in accounting cycle. Trial balance: Meaning, definition, format, preparation. Subsidiary Books including Cash Book, Purchase Book, Sale Book, Purchase return & Sale return Book. Part - III Understanding the meaning of Final Accounts, Preparation of Final Accounts- Manufacturing account, Trading account, Profit & loss account and Balance sheet, Difference between Profit & loss account and Balance sheet, Final Accounts with and without adjustments. Part-IV Rectification of errors: Classification of errors, Location of Errors, Effect on Profit, Suspense account. Depreciation: concept, causes, Methods for providing Depreciation (Fixed installment method, Diminishing Balance Method) Recommended Readings: 1. S N Maheshwari: Financial Accounting. 2. Gupta: Financial Accounting, Sultan Chand & sons. 3. Ashok Banerjee: Financial Accounting,EXCEL books 4. R K Sharma & Shashi K Gupta: Financial Accounting. Instructions The external paper will carry 60 marks and would be of three hours duration. The question paper will be divided into five groups, i.e., I, II, III, IV, V. Candidates will be required to attempt all 10 questions from group I carrying 2 marks each and one question each from group II, III, IV and V. Each question in group II, III, IV and V carries 10 marks. The internal paper will carry 40 marks and it will be distributed as follows: Two Mid-Semester Tests each carrying 10 marks Two Assignments each carrying 6 marks Class Participation and Attendance to be of 8 marks Department of Management Studies, Mata Gujri College, Fatehgarh Sahib Page 6

7 BBA-104 FOUNDATIONS OF MANAGEMENT AND ORGANISATION BEHAVIOUR Part I Management: Concept, Meaning, Scope and Importance of Management. Management and administration, Functions of Management. Taylor s Scientific Management, Fayol s Administrative management, Hawthorne Experiments and Human Relations. Part II Planning: Concept, Nature, Importance, Types, steps involved in process of planning. Barriers to effective planning, Making planning effective. MBO: meaning and process. Organisation Structure: Formal and Informal structure, Span of Management; Determination, Factors affecting span of management. Part III Organisation Behaviour: meaning, scope and importance. Learning: Definition & Theories: Trait Behavioral, Situational. Motivation: Types and Theories: Maslow, Herzberg, McGregor s X and Y Theory. Part IV Leadership : concept, nature, styles and theories, difference between leadership & management, leadership development, successful leadership v/s effective leadership. Communication: meaning, Process, types, communication network, barriers, essentials of effective communication system. Recommended Readings: 1. L.M. Parsad : Principle and practice of management (Sultan Chand & Sons) 2. L.M. Parsad : Organisational Behaviour (Sultan Chand & Sons) 3. Koontz & Weihrich : Essentials of Management (Tata McGraw-Hill) 4. C.B.Gupta : Modern Business Organisation and Management (Sultan Chand & Sons) Instructions The external paper will carry 60 marks and would be of three hours duration. The question paper will be divided into five groups, i.e., I, II, III, IV, V. Candidates will be required to attempt all 10 questions from group I carrying 2 marks each and one question each from group II, III, IV and V. Each question in group II, III, IV and V carries 10 marks. The internal paper will carry 40 marks and it will be distributed as follows: Two Mid-Semester Tests each carrying 10 marks Two Assignments each carrying 6 marks Class Participation and Attendance to be of 8 marks Department of Management Studies, Mata Gujri College, Fatehgarh Sahib Page 7

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9 BBA-106 SEMINAR ON GENERAL MANAGEMENT Internal Evaluation: 50 Marks The seminar is intended to be an internal paper focused to develop the presentation skills of the students. The specific topics related to general management areas will be allotted to the students. Each student is required to submit a write up on the allotted topic to the teacher concerned. Prepared report should be presented. This will help the students in improving their presentation skills. BBA-107 VIVA VOCE External Evaluation: 100 marks Every student will have to appear for viva examination at the end of each semester. Viva Voce examination is based on syllabus of all subjects of relevant semester. Each student is required to face a board composed of one external examiner, one internal examiner and principal/director of the college or his nominee Department of Management Studies, Mata Gujri College, Fatehgarh Sahib Page 9

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14 BBA-203 BUSINESS ENVIRONMENT PART I Business: Nature and scope of business. Forms of Business organization: Sole Trading Concern, Partnership, Joint Stock Company. Formation of company: Memorandum of Association, Article of Association. Alteration in Memorandum of Association and Article of Association. PART-II Economic Environment: Nature of economy, structure of economy, Economic system, economic planning in India. Political Environment of Business: Function of state, Economic roles of government, government and legal environment. PART-III Legal Environment: Competition Act, Foreign Exchange Management Act (FEMA). Social Environment: Social Responsibility of Business, Consumer rights, exploitation of consumers, Consumerism, consumer protection. PART-IV International Business Environment: Globalization & its impact on Business, benefits and problems of MNCs. WTO: its roles and functions. Technological Environment: Technology policy, appropriate technology, technology transfer. Recommended Readings: 1. Francis Cherunalum: Business Environment. 2. Aswathapa: Business Environment. 3. Adhikary M: Economic Environment of business. 4. P.K.Ghosh: Business Environment. 5. Dutt and Sundram : Indian Economy. Instructions The external paper will carry 60 marks and would be of three hours duration. The question paper will be divided into five groups, i.e., I, II, III, IV, V. Candidates will be required to attempt all 10 questions from group I carrying 2 marks each and one question each from group II, III, IV and V. Each question in group II, III, IV and V carries 10 marks. The internal paper will carry 40 marks and it will be distributed as follows: Two Mid-Semester Tests each carrying 10 marks Two Assignments each carrying 6 marks Class Participation and Attendance to be of 8 marks Department of Management Studies, Mata Gujri College, Fatehgarh Sahib Page 14

15 BBA-204 Cost Accounting PART I Cost Accounting: The concept, nature and scope of cost accounting, Cost- Analysis: Elements of cost, Cost sheet; Prime Cost, Works Cost, Cost of production and Total Cost and Cost of Sales. Cost Classification. PART II Material Control and Techniques of material control; Level Setting, Economic Ordering Quantity, Just in Time Inventory System, ABC Analysis, VED Analysis. Labour: Items of Labour cost, Computation & Control. PART III Methods of Costing: Job, Batch, Contract Costing and Process costing; Meaning, Basic features, applications, procedure of accounting and advantages. Comparison of Job costing with Process, Batch & Contract Costing. PART IV Cost Volume profit Analysis: Elements, Marginal cost equation, P/V Ratio, Break Even Point, Margin of Safety, effects of price & quantity changes on P/V Ratio and Break Even Point. Suggested Readings: 1. S.P.Jain and K.L.Narang, Cost Accounting 2. Ravi M. Kishore, Cost Accounting. 3. Jawahar Lal, Cost Accounting. 4. L.W.J. Owler and J.L.Brown, Wheldon s Cost Accounting Instructions. The external paper will carry 60 marks and would be of three hours duration. The question paper will be divided into five groups, i.e., I, II, III, IV, V. Candidates will be required to attempt all 10 questions from group I carrying 2 marks each and one question each from group II, III, IV and V. Each question in group II, III, IV and V carries 10 marks. The internal paper will carry 40 marks and it will be distributed as follows: Two Mid-Semester Tests each carrying 10 marks Two Assignments each carrying 6 marks Class Participation and Attendance to be of 8 marks Department of Management Studies, Mata Gujri College, Fatehgarh Sahib Page 15

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17 BBA-206 SEMINAR ON GLOBAL BUSINESS Internal Evaluation: 50 Marks The students shall be allotted topics pertaining to the area of general economic, social and business awareness focusing on current national and international trends. The report should cover impact of changing trends on businesses. Each student is required to submit a write up on the allotted topic to the teacher concerned. Prepared report should be presented. BBA-207 VIVA VOCE External Evaluation: 100 marks Every student will have to appear for viva examination at the end of each semester. Viva Voce examination is based on syllabus of all subjects of relevant semester. Each student is required to face a board composed of one external examiner, one internal examiner and principal/director of the college or his nominee Department of Management Studies, Mata Gujri College, Fatehgarh Sahib Page 17