BBA Syllabus Course Content For All Semester CCSU

BBA Syllabus Course Content For All Semester CCSU



BBA-501: Managerial Economics
BBA-502: Entrepreneurship & Small Business Management
BBA-503: Income Tax
BBA-504: Cost and Management Accounting
BBA-505: Industrial Law
BBA-506: Fundamentals of Computer


Content in The Article

BBA-501: Managerial Economics


Objective: The Basic objective of this course is to familiarize the students with the concepts and tools of managerial Economics as applicable to decision making in contemporary business environment.


Unit – I  :   Nature and Scope: Nature and Scope of Managerial Economics, its relationship with other subjects. Fundamental Economic Tools-Opportunity cost concept, Intermental concept, Principle  of  time  perspective,  Discounting  principle and Equimarginal principle.

Unit – II : Demand Analysis: Concept and importance  of  Demand  &  its  determinants Income & Substitution effects. Various elasticities of demand, using elasticities in managerial decisions, revenue concepts, and relevance of demandforecasting and methods of demand forecasting.

Unit – III : Cost Concept: Various  cost  concepts  and  classification,  Cost  output  relationship in short run & long run cost curves). Economics and diseconomies of scale, Cost control and Cost reduction, Indifferent curves.

Unit – IV : Pricing: Pricing methods, Price and output decisions under different market structures-perfect competition, Monopoly and Monopolistic Competition, Oligopoly.

Unit – V : Profit Management & Inflation: Profit, Functions of profit, Profit maximization,  Break Even analysis. Elementary idea of Inflation.



Suggested Reading Books :

  1. Varsney& Maheshwari Managerial Economics
  2. Mote Paul & Gupta Managerial Economics: Concepts& Cases
  3. N.Dwivedi Managerial Economics
  4. C.Huge Managerial Economics
  5. Peterson& Lewis Managerial Economics
  6. Trivedi Managerial Economics
  7. Gopal krishnan A Study of Managerial Economics


BBA-502: Entrepreneurship & Small Business Management


Objective: The objective of the course is to familarise the students with the basic concepts of entrepreneurship.


Unit – I : Name & Scope Role & Importance in Indian Economy,  Theories  of Entrepreneurship traits of entrepreneur, entrepreneurs Vs professional managers, problems faced by entrepreneurs.

Unit – II  :   Entrepreneurial   Development   Entrepreneurial   Development,   Significance  and role of environment infrastructural network, environmental analysis, E.D. programmes (EDP), problems of EDP.

Unit – III   :   Transportation-North West Corner Rule, matrix Minima & VAM Methods, Degenerating, MODI Method. Assignment Problems

Unit – IV : Project & Reports Search for business idea, transformation of idea into reality: projects and classification. Identification of projects, project design and network analysis, project appraisal plant layout.

Unit – V  Small  industry  setup  Types  of  organization-sole  proprietorship,  partnership, joint stock company, co-operative organization, their merits, limitations, suitability. Organisational locations, steps in starting a small industry, incentives and subsidies available, export possibilities.



Suggested Reading Books :

  1. Entrepreneruship Development Vasant Desai


BBA-503: Income Tax


Objective– It enables the student to know the basics of Income Tax and its implications.

Unit – I : Basic Concept: Income, Agriculture Income, Casual Income, Assessment Year. Previous Year. Gross Total Income, Total Income, Person, Tax Evasion, Avoidance and Tax Planning.

Unit – II    :   Basis of Charge: Scope of Total Income, Residence and Tax Liability, Income which does not form part of Total Income.

Unit – III   :   Heads of Income: Income from Salaries, Income from House Properties.

Unit – IV : Heads of Income: Profit and Gains of Business  or  Profession,  Including  Provisions relating to specific business, Capital Gains, Income from other sources.

Unit – V     :   Aggregation of Income, Set off and Carry forward of losses, deduction from gross total Income.



Suggested Reading Books :

  1. Mehrotra,H.C. Income Tax Law and Account
  2. Prasad,  Bhagwati  Income Tax Law and Practice                                          
  3. Chandra Maheshand Shukla D.C. Income Tax Law and Practice
  4. Agarwal, B.K. Income Tax
  5. Jain,R.K.  Income Tax      

BBA-504: Cost and Management Accounting


Unit – I      :   Introduction: Nature and Scope of Cost Accounting, Cost, concepts and Classification, Methods and Techniques, Installation of Costing System.

Unit – II    :   Accounting for Material, Labour and Overheads.

Unit – III   :   Element of Cost, Assessment of Cost-Preparation of Cost Sheet and Statement of Cost.

Unit – IV    :   Management Accounting – Meaning, Nature, Scope, Functions Relationship of Management Accounting, Financial Accounting and Cost Accounting.

Unit – V     :   Marginal Costing and Absorption Costing.


Suggested Reading Books :

  1. Maheshwari N.: Advanced Problemand Solutionsin Cost Accounting
  2. Khan& Jain : Management Accounting
  3. Gupta, P. : Management Accounting


BBA-505: Industrial Low


Unit – I      :   Factory act 1948.

Unit – II    :   Workmen compensation act 1923

Unit – III   :   Industrial dispute act 1947, Minimum wages act 1948

Unit – IV    :   Employee state insurance act 1948.

Unit – V     :   Employee provident fund act 1952 Payment of gratuity act 1972.


Suggested Reading Books :

  1. Element of industrial law N D Kapoor


BBA-506: Fundamentals of Comupter


Unit – I : History of computing, Characteristics of computers, Limitations of computers,  Basic computer organization, Generations of computers.

Unit – II : Input-Output Devices : Keyboard, Mouse, Light pen, touch screens,  VDU, Scanners, MICR, OCR, OMR, Printers and its type, Plotters, Microfilm, Microfiche, Voice Recognition and Reponse Devices.

Unit – III   :   Storage    Devices    :    Primary    and    Secondary     Storage     devices-  RAM, ROM, Cached Memory, Registers, Storage Concept, Hard disk, Floppy disk, CD-ROM, Magnetic tapes and cartridges, comparison of sequential and direct- Access devices.

Unit – IV  Computer  Software  :  Relationship  between  hardware  and   software,  Computer languages-Machine language Assembly language, High-level languages, Compliers & interpreters, Characteristics of good language.

Unit – V : Operating  System  &  Internet:  Definition  and  functions  of  O.S.  Batch Processing, Multipurpossing, Multiprogramming, time sharing, On-line process, Real time process. Introduction to window-98, Internet & its uses, terminology of internet, Browser, Search engines, E-Mail, Video conferencing.


Suggested Reading Books :

  1. ComputerFundamental Sinha, K.
  2. FundamentalsofComputers Jain, K.
  3. OperatingSystem Godbole, B.
  4. Window-98 Manual
  5. Internet Leon &Leon

BBA Syllabus Course Content For All Semester CCSU



BBA-601: International Trade
BBA-602: Strategic Management & Business Policy
BBA-603: Vat & Service Tax
BBA-604: Management Information System
BBA-605: Auditing
BBA-606: Fundamental of E-Commerce
BBA-008: Environmental Studies


BBA-601: International Trade


Unit – I Basics of international trade: Basics of international trade, international trade  theories, drivers of international trade, restraining forces, recent trends  in  world trade.


Unit – II    :   Foreign trade & economic growth: Foreign trade & economic growth, balance of trade, balance of payments, free trade, forms and restrictions.


Unit – III : International economic institutions: International economic institutions, IMF, World Bank, WTO (in brief), Regional economic groupings NAFTA, EU, ASEAN, SAARC.


Unit – IV : Recent trends in India’s foreign trade: Recent treds in India’s foreign trade, institutional infrastructure for export promotion in India, projects & consultancy exports.


Unit – V     :   India’s Trade Policy: India’s Trade policy, export assistance, marketing plan for exports.



Suggested Reading Books :

  1. Varshney & Bhattacharya : International Marketing


BBA-602: Strategic Management & Business Policy


Unit – I      :   Nature & importance of Business Policy, Development & Classification of Business Policy; Mechanism or Policy making.


Unit – II : Responsibilities & tasks of Top Management: objectives of  Business Characteristics, Classification, Types of objectives and their overall Hierachy, Setting of objectives, Key areas involved.


Unit – III   :   Corporate Planning; Concept of long term planning, Strategic Planning, Nature, Process & Importance.


Unit – IV : Corporate Strategy: Concept,  Components,  Importance,  and  Strategy Formulation: Concept, Process & Affecting Factors. Strategy Evaluation: Process, Criteria, Environmental Analysis, Resource Analysis


Unit – V     :   Concept of Synergy: Types, Evaluation of Synergy. Capability Profiles, Synergy as a Component of Strategy & its relevance



Suggested Reading Books :

  1. Peter Drucker Management Task& Responsibilities
  2. Igor Ansoff Corporate Strategy
  3. Gluek& Jaunch Corporate Strategy
  4. Hatton & Hatton Strategic Management
  5. Christian, Anderson, Bower Business Policy
  6. McCarthy, IninChiello, Curran Business Policy& Strategy
  7. Azhar Kazmi Business Policy
  8. Stanford Management Policy


BBA-603: Vat & Service Tax


Unit – I     :   Legislative background, Basic concept of VAT-white paper on VAT, Report     of Empowered Committee of State Finance Ministers, constitutional provisions, liability under VAT, Importance Definition under  VAT,  Difference between Sales Tax System and VAT


Unit – II   :   Computation(VAT Variants), Procedural aspects including registration, Rates    of tax, Assessment, Input Tax Credit, Filling of Returns, Refunds, Audit, Appeals, Revision and Appearances.


Unit – III   :   Appointment, jurisdiction and powers of authorities under VAT, Concept of VAT on Services, Central Sales Tax; Goods and Service Tax.


Unit – IV : Background, Statutory provisions, Taxable services, valuation, administrative mechanism and registration under service tax, rate and computation of service tax.


Unit – V     :   Assessment,  levy,  collection  and  payment     of     service     tax, exemptions, CENVAT credit for service tax, Filing of Returns, Appeals, Revisions.



Suggested Reading Books :

  1. Systematic Approach to Income Tax, Girish Ahuja and Dr. Ravi Gupta Bharat lawHouse.
  2. Indirect Taxeslawand Practice, S. Datey, Taxman
  3. Income Tax, V.K. Singhania, Taxman


BBA-604: Management Information System


Unit – I Management Information System( MIS): Concept & definition, Role of MIS,  Process of Management, MIS-A tool for management  process,  Impact  of MIS, MIS & computers, MIS & the user, IMS- a support to the Management.


Unit – II : Planning & Decision making: The concept of corporate planning, Strategic  planning, Type of strategic, Tools of Planning, MIS-Business Planning; Decision making concepts, Methods, tools and procedures, Organizational Decision making, MIS & Decision making concepts.


Unit – III   :   Information    &    System:    Information    concepts,    Information:    A  quality    product    classification    of    the    information,     Methods     of  data   &   information   collection,   Value   of    information,    MIS    &  System   concept,   MIS    &    System    analysis,    Computer    System  design.


Unit – IV   :   Development   of   MIS:   Development   of    long    rage    plans    of    the  MIS.  Ascertaining  the  class   of   information,   determining   the   information requirement, Development and implementation of the MIS, Management of quality in the MIS, organization for development of the MIS, MIS: the factors of success and failure.


Unit – V : Decision Support System (DSS): Concept and Philosophy, DSS: Deterministic Systems, Artificial intelligence(AI) System, Knowledge based expert system(KBES), MIS & the role of DSS, Transaction Processing System(TPS), Enterprise Management System(EMS), Enterprise Resource Planning (ERP) System, Benefits of ERP, EMS & ERP



Suggested Reading Books :

  1. Management Information System, Jawadekar W S
  2. Managingwith information, Kanter, Jerome
  3. Management Information System, Louden& Louden
  4. Information system for Modern Management, Murdick & Ross, claggetti


BBA-605: Auditing


Unit – I : Introduction: Meaning  and  objectives  of  Auditing,  Types  of  Audit,  Internal Audit, Audit Programme, Audit Notebook, Routine Checking and Test Checking.


Unit – II    :   Internal   Check   System:       Internal Control, audit Procedure: Vouching Verification of Assets and Liabilities.


Unit – III   :   Audit of Limited Companies: Company Auditor- Appointment, Powers, Duties and Liabilities. Auditor’s Report and Audit Certificate.


Unit – IV Special Audit, Audit of Banking Companies, Audit of Insurance Companies,  Audits of Educational Institutions,  Audit  of  Cooperative  Societies, Efficiency Audit, Social Audit etc.


Unit – V     :   Recent trends in Auditing: Nature and Significance of Cost Audit, Tax Audit, Management Audit.


Suggested Reading Books :

  1. BK BasuAn insight with Auditing
  2. Kamal Gupta Contemporary Auditing


BBA-606: Fundamental of E-Cppmmerce


Unit – I : E-Commerce: Introduction, meaning and concept; Needs and advantages of e- commerce; Traditional commerce; Types of E-Commerce, Basic requirements of E-Commerce.


Unit – II : Internet: Concept & evaluation, Characteristics of Internet: email, WWW. Ftp,  telnet, Intranet & Extranet, Limitation of internet, Hardware & Software requirement of Internet, searches Engines.


Unit – III Electronic  Payment  Systems:  E-Cash,  e-cheque,  credit cards,  debit  cards, smart cards, E-Banking, Manufacturing information systems.


Unit – IV    :   EDI introduction, networking infrastructure of EDI, Functions & Components of EDI File types of EDI.


Unit – V     :   Security issues of e-commerce: Firewall, E-locking,  Encryption; Cyber      laws- aims salient provisions; PKI (Public key



Suggested Reading Books :

  1. Frontiersof E-CommerceRavi Kalkota, TMH
  2. O, Brien JManagement Information System, TMH
  3. Oberoi, Sundeep E-Securityand You, TMH
  4. Young, Margret Levine Thecompletereferenceto Internet, TMH


Code-008 : Environmental Studies


Unit-1: The Multidisciplinary Nature of Environmental Studies: Definition, Scope and Importance, Need for Public Awareness.


Unit-2: Natural Resources

  • Renewable and Non-renewable Resources:

Natural resources and associated problems: –

  1. Forest Resources: use and over-exploitation, deforestation, case studies. Timber extraction, mining, dams and their effects on forests and tribal


  1. Water Resources: use and over-utilization of surface and ground water, floods, drought, conflicts over water, dams- benefits and


  1. Mineral Resources: use and exploitation, environmental effects of extracting and using mineral resources, case


  1. Food Resources: World food problems, changes caused by agriculture and overgrazing, effects of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case


  1. Energy Resources: Growing energy needs, renewable and nonrenewable energy sources, use of alternate energy sources, case studies


  1. Land Resources: Land as a resource; land degradation, man induced landslides, soil erosion and


  • Role of an individual in conservation of natural
  • Equitable use of resources for sustainable lifestyles


Unit-3: Ecosystems

  • Concept of an ecosystem
  • Structure and function of an ecosystem
  • Producers, consumers and decomposers
  • Energy flow in the ecosystem
  • Ecological succession
  • Food chains, food webs and ecological pyramids
  • Introduction, types, characteristic features, structure and function of the following ecosystem: –
  1. Forest ecosystem
  2. Grassland ecosystem
  3. Desert ecosystem
  4. Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)



Unit-4: Biodiversity And Its Conservation

  • Introduction – Definition: genetic, species and ecosystem
  • Biogeographical classification of India
  • Value of biodiversity: Consumptive use, productive use, social, ethical, and aesthetic and option
  • Biodiversity at global, National and local
  • India as a mega-diversity nation
  • Hot-sports of
  • Threats to biodiversity: Habitat loss, poaching of wildlife, man-wildlife
  • Endangered and endemic species of India
  • Conservation of biodiversity: In-situ and Ex-situ conservation of


Unit-5: Environmental Pollution Definition:

  • Causes, effects and control measures of: –
  1. Air pollution
  2. Water pollution
  3. Soil pollution
  4. Marine pollution
  5. Noise pollution
  6. Thermal pollution
  7. Nuclear pollution


  • Solid waste Management: Causes, effects and control measures of urban and industrial
  • Role of an individual in prevention of pollution
  • Pollution case studies
  • Disaster Management: Floods, earthquake, cyclone and


Unit-6: Social Issues And The Environment

  • From Unsustainable to Sustainable development
  • Urban problems related to
  • Water conservation, rainwater harvesting, watershed management
  • Resettlement and rehabilitation of people; its problems and concerns. Case Studies
  • Environmental Ethics: Issues and possible
  • Climate change, global warming, acid rain, ozone layer depletion, nuclear accidents and holocaust. Case
  • Wasteland
  • Consumerism and waste products
  • Environment Protection
  • Air (Prevention and Control of Pollution) Act
  • Water (Prevention and Control of Pollution) Act
  • Wildlife Protection Act
  • Forest Conservation Act
  • Issues involved in enforcement of environmental legislation
  • Public awareness


Unit-7: Human Population And The Environment

  • Population growth, variation among
  • Population explosion: Family Welfare
  • Environment and human health
  • Human Rights
  • Value Education
  • Women and Child Welfare
  • Role of Information Technology in Environment and human health
  • Case Studies

Unit-8: Field Work

  • Visit to a local area to document environmental assets-river / forest / grassland / hill /
  • Visit to a local polluted site – Urban / Rural / Industrial / Agricultural
  • Study of common plants, insects,

Study of simple ecosystems-pond, river, hill slopes, etc. (Field work Equal to 5 lecture hours).


BBA Business Low Question Paper 2018-2020

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