SCHEME OF EXAMINATION
&
SYLLABI
of
BACHELOR OF BUSINESS
ADMINISTRATION
(TOURISM AND TRAVEL)
for
First to Second Semester
GURU GOBIND SINGH
INDRAPRASTHA UNIVERSITY
KASHMERE GATE, DELHI-110 006
SCHEME OF
EXAMINATIONS
(TOURISM AND
TRAVEL)
Code No. |
Paper |
L
|
T/P
|
Credits
|
BBA(TTM) 101/BBA 101 |
Principles of
Management |
4 |
- |
4 |
BBA(TTM) 103 /BBA 103 |
Business Economics-I |
4 |
- |
4 |
BBA(TTM) 105 /BBA 105 |
Business Mathematics |
4 |
- |
4 |
BBA(TTM)107 /BBA 107 |
Computer Fundamentals-I |
4 |
- |
4 |
BBA(TTM) 109/BBA 109 |
Financial Accounting |
4 |
- |
4 |
BBA(TTM) 111/BBA 111 |
Personality Development & Communication
Skills-I |
4 |
- |
4 |
BBA(TTM) 113/BBA 113 |
Fundamentals of Travel
and Tourism |
4 |
- |
4 |
PRACTICAL
|
|
|
|
|
BBA(TTM) 115/BBA 115 |
Computer Lab |
0 |
4 |
2 |
|
Total |
28 |
4 |
30 |
(TOURISM AND
TRAVEL)
Code No. |
Paper |
L
|
T/P
|
Credits
|
BBA(TTM) 102/BBA 102 |
Business Organization |
4 |
- |
4 |
BBA(TTM) 104/BBA 104 |
Business Economics-II |
4 |
- |
4 |
BBA(TTM) 106/BBA 106 |
Quantitative Techniques
& Operations Research in Management |
4 |
- |
4 |
BBA(TTM) 108/BBA 108 |
Data Base Management
System |
4 |
- |
4 |
BBA(TTM) 110/BBA 110 |
Cost Accounting |
4 |
- |
4 |
BBA(TTM) 112/BBA 112 |
Personality Development
& Communication Skills-II |
3 |
- |
3 |
BBA(TTM) 114/BBA 114 |
Cultural Heritage of
India |
4 |
- |
4 |
PRACTICAL
|
|
|
|
|
BBA(TTM) 116/BBA 116 |
DBMS Lab |
0 |
06 |
3 |
|
Total |
27 |
06 |
30 |
BBA (TTM)/BBA
L-04 T/P-0 Credits-4
Objectives:
The course aims at providing fundamental knowledge and exposure to the concepts, theories and practices in the field of management.
Contents:
I. Introduction: Concept, nature, process and significance of management; Managerial levels, skills, functions and roles; Management Vs. Administration; Coordination as essence of management; Development of management thought classical, neo-classical, behavioral, systems and contingency approaches.
II. Planning: Nature, scope and objectives of planning; Types of plans; Planning process; Business forecasting; MBO; Concept, types, process and techniques of decision-making; Bounded Rationality.
III. Organising: Concept, nature, process and significance; Principles of an organization; Span of Control; Departmentation; Types of an organization; Authority-Responsibility; Delegation and Decentralization; Formal and Informal Organization.
IV. Staffing: Concept, Nature and Importance of Staffing.
V. Motivating and Leading: Nature and Importance of motivation; Types of motivation; Theories of motivation-Maslow, Herzberg, X, Y and Z; Leadership meaning and importance; Traits of a leader; Leadership Styles Likerts Systems of Management, Tannenbaum & Schmidt Model and Managerial Grid.
VI. Controlling: Nature and Scope of control; Types of Control; Control process; Control techniques traditional and modern; Effective Control System.
Suggested Readings
1. Stoner, Freeman and Gilbert Jr.; Management, Prentice Hall of India, New Delhi, 2003.
2. Gupta, C.B.; Management Concepts and Practices, Sultan Chand and Sons, New Delhi, 2003.
3. Scott, Thomas; Management: Competing in the New Era, Tata McGraw Hill, 2003.
4. Harold, Koontz and Weirich; Management, Tata McGraw Hill Publishing Company, New Delhi, 2001.
5. Stephen, P. Robbins and Mary Coulter; Management, Pearson Education, New Delhi, 2001.
6. Moshal, B.S.; Management: Theory and Practice, Galgotia Publishing Co., 2001.
7. Tripathy, P.C. and P.N. Reddy; Principles of Management, Himalaya Publishers, 2001.
BBA (TTM)/BBA
L-4 T-0 Credit-4
Objectives:
The objective of this subject is to give understanding of the basic concepts and issues in business economics and their application in business decisions.
Course contents
Introduction to Business Economics and Fundamental concepts
Nature, Scope, Definitions of Business Economics, Difference Between Business Economic and Economics, Contribution and Application of Business Economics to Business. Micro Vs. Macro Economics. Opportunity Costs, Time Value of Money, Marginalism, Incrementalism, Market Equilibrium and Forces, Risk, Return and Profits.
Demand Analysis & Elasticity of Demand
Objectives, Meaning, Law of Demand, Movement Vs. Shift in Demand Curve, Measurement of Elasticity of Demand, Factors Affecting Elasticity of Demand, Income Elasticity of Demand, Cross Elasticity of Demand, Advertising Elasticity of Demand and Expectation Elasticity of Demand. Demand Forecasting: Need, Objectives and Methods (Brief)
Consumer Behaviour
Cardinal Utility Approach: Diminishing Marginal Utility, Law of Equi-Marginal Utility. Ordinal Utility Approach: Indifference Curves, Marginal Rate of Substitution, Budget Line and Consumer Equilibrium.
Theory of Production
Meaning and Concept of Production, Factors of Production, production function, ISO Quants. Fixed and Variable Factors. Law of Variable Proportion (Short Run Production Analysis), Law of Returns to a Scale (Long Run Production Analysis).
Cost Analysis & Price Output Decisions
Concept of Cost, Cost Function, Short Run Cost, Long Run Cost, Economics and Diseconomies of Scale. Explicit Cost and Implicit Cost, Private and Social Cost. Pricing Under Perfect Competition, Pricing Under Monopoly, Control of Monopoly, Price Discrimination, Pricing Under Monopolistic Competition, Pricing Under Oligopoly.
Suggested Reading
BBA (TTM)/BBA
L-4 T-0 Credit-4
Objectives:
This course aims at equipping student with a broad based knowledge of mathematics with emphasis on business applications.
Course Content
1. Permutations and Combination concept of factorial, Principle of Counting, Permutation with restriction Circular Permutation and Combination with restriction.
2. Mathematics Induction:- Principle, Sequences Series,
3. Matrix algebra. The inverse of a matrix. Properties of the inverse Solution to a system of equations by:
(i) The adjoin matrix methods
(ii) The Gaussian Elimination mentor, Rank of a matrix, Rank of a system of equations. The Echelon matrix. Linear dependence of vectors. Application of matrices to business problems input output analysis, Preparation of Depreciation Lapse Schedule, Variance Analysis, Inventory Flow Analysis, and Inventory Flow Analysis.
4.
Calculus
Differential: Optimization using calculus, Point of inflexion absolute and local-maxima and minima, Optimization in case of multi variate function. Lagrangian multipliers, Derivative as a rate measure.
Integral Calculus: Business application, Consumers or Producers surplus, Learning Curve. Differential Equations variable, separable and Homogeneous type Business applications.
5. Vectors: Types Optimization vector-Additions, suggestions & multiplication Scaller Product, Vector Product.
Suggested Reading
1. Mongia; Mathematics for Business and Economics, 2004.
2. Raghavachari, M.; Mathematics for Management, Tata McGraw Hill, 2004.
3. Chandan, J. S.; Statistics for Business and Economics, Vikas Publishing, 2004.
4. Bhardwaj, R.S.; Mathematics for Economics and Business, Excel Books, 2000.
5. Zamiruddin; Business Mathematics, 1999.
6. Sunderasam and Jayseelam; An Introduction to Business Mathematics.
7. Sancheti and Kapoor; Business Mathematics.
8. Khatar, Dinesh; Business Management, CBS Publishers, 1997.
BBA (TTM)/BBA
L-4 T-0 Credit-4
Objectives
This is a basic paper for Business Administration students to familiarize with computer and its applications in the relevant fields and expose them to other related papers of IT.
Contents
1 |
Basics of Computer and its evolution Evolution of computer, Data, Instruction and
Information, Characteristics of computers, Various fields of application of
computers, Various fields of computer (Hardware, Software, Human ware and
Firmware), Advantages and Limitations of computer, Block diagram of computer,
Function of different units of computer, Classification of computers i) On
the basis of Input (Digital, Analog and Hybrid) ii) On the basis of
processing speed and storage capacity (Micro, Mini, mainframe and Super),
Different Generation of computers (I to V), Types of software (System and
Application), Compiler and Interpreter, Generation of language (Machine
Level, Assembly, High Level, 4GL) |
2 |
Data Representation: Different Number System (Decimal, Binary, Octal
and hexadecimal) and their inter conversion (Fixed Point Only), Binary
Arithmetic (Addition, Subtraction, Multiplication and Division) |
3 |
Input and Output Devices: Keyboard, Mouse, Joystik, Digitizer, Scanner,
MICR, OCR, OMR, Light Pen, Touch Screen, Bar Code Reader, Voice Input Device,
Monitor and its type (VGA, SVGA and XGA), Printer and its type (Impact and
Non-Impact with example), Plotter |
4 |
Computer Memory: Primary Memory (ROM and its type PROM,
EPROM,EEPROM, RAM) Secondary memory- SASD, DASD Concept, Magnetic Disks
Floppy disks, Hard disks, Magnetic Tape, Optical disks CD ROM and its type
(CD ROM, CD ROM-R, CD ROM-EO, DVD ROM. |
5 |
Operating System Concept: Introduction to operating system; Function of OS, Types
of operating systems, Booting Procedure, Start-up sequence, Details of basic
system configuration, Important terms like Directory, File, Volume, Label,
Drive name, etc. Introduction to GUI using Windows Operating
System: All Directory Manipulation: Creating
directory, Sub directory, Renaming, Coping and Deleting the directory File Manipulation: Creating a file, deleting,
coping, Renaming a file |
6 |
Concept of Data Communication and Networking: Networking Concepts, Types of networking (LAN,MAN
AND WAN), Communication Media, Mode of Transmission (Simplex, Half Duplex,
Full Duplex), Synchronous and Asynchronous Transmission, Different
Topologies. |
7 |
Introduction to MS-Word: Introduction to Word Processing, its Features,
Formatting Documents, Paragraph Formatting, Indents, Page Formatting, Header
and Footer, Bullets and Numbering, Tabs, Tables, Formatting the Tables,
Finding and Replacing Text, Mail Merging etc. |
8 |
Introduction to MS-Excel: Introduction to Electronic Spreadsheets, Feature
of MS-Excel, Entering Data, Entering Series, Editing Data, Cell Referencing,
ranges, Formulae, Functions, Auto sum, Copying Formula, Formatting Data,
Creating Charts, Creating Database, Sorting Data, Filtering etc. |
Suggested Readings:
1. Leon and Leon; Introduction to Information Technology, Leon Tech World.
2. Sinha, Kr. Pradeep and Preeti Sinha; Foundations of Computing, BPB Publication.
3. DOS for Dummies: Pustak Mahal Publication, 2003.
4. Govindraju, S.; Introduction to Computer Science, Wiley Easter Ltd., 2001.
2. Jain, V.K.; Computers and Beginners
3. Norton, Peter; DOS 5.0/6, 2000.
BBA (TTM)/BBA
L-4 T-0 Credit-4
Objectives:
The primary objective of the course is to familiarize the students with the basic accounting principles and techniques of preparing and presenting the accounts for user of accounting information.
Course Contents
Unit 1 Meaning and Scope of Accounting: Need for Accounting, Development of Accounting, Definition and Functions of Accounting, Limitation of Accounting, Book Keeping and Accounting, Is Accounting Science or Art?, End User of Accounting Information, Accounting and other Disciplines, Role of Accountant, Branches of Accounting, Difference between Management Accounting and Financial Accounting, Objectives of Accounting.
Accounting Principles and Standards: Meaning of Accounting Principles, Accounting Concepts, Accounting Conventions, Systems of Book Keeping, Systems of Accounting, Introduction to Accounting Standards Issued by ICAI.
Unit 2- Journalising Transactions: Journal, Rules of Debit and Credit, Compound Journal Entry, Opening Entry
Ledger Posting and Trial Balance: Ledger, Posting, Relationship between Journal and Ledger, Rules Regarding Posting, Trial Balance
Sub Division of Journal: Cash Journal, Petty Cash Book, Purchase Journal, Sales Journal, Sales Return Journal, Voucher System.
Unit 3 Capital and Revenue: Classification of Income, Classification of Expenditure, Classification of Receipts, Difference between Capital Expenditure & Capitalized Expenditure, Revenue Recognition.
Accounting Concept of Income: Concept of Income, Accounting Concepts and Income Measurement, Expired Coast & Income Measurement, Relation Principle and Income Measurement, Accountants and Economists Concept of Capital and Income
Unit 4 Inventory Valuation: Meaning of Inventory, Objectives of Inventory Valuation, Inventory Systems, Methods of Valuation of Inventories, Accounting Standard 2 (Revised): Valuation of Inventories.
Depreciation Provisions and Reserves: Concept of Deprecation, Causes of Depreciation, Basic Features of Depreciation, Meaning of Depreciation Accounting, Objectives of Providing Depreciation, Fixation of Depreciation Amount, Method of Recording Depreciation, Methods of Providing Depreciation, Depreciation Policy, AS-6 (Revised) Depreciation Accounting, Provisions and Reserves
Unit 5 Joint Stock Company: Introduction, Meaning and Definition of a Company, Essential Characteristics of a Company, Kinds of Companies, Private and Public Limited Companies, Formation of Company.
Shares and Share Capital: Shares, Share Capital, Accounting Entries, Undersubscription, Oversubscription, Calls in Advance, Calls in Arrears, Issue of Share at Premium, Issue of Share at Discount, Forfeiture of Shares, Surrender of Shares, Issue of Two Classes of Shares, Right Shares.
Debentures: Classification of Debentures, Issue of Debentures, different Terms of Issue of Debentures, Writing off Loss on Issue of Debentures, Accounting Entries.
Company Final Accounts: Books of Account, Preparation of Final Accounts, Profit & Loss Account, Balance Sheet, Requirements of Schedule VI concerning Profit & Loss Account and Balance Sheet, Preparation of Simple Company Final Accounts.
Suggested
Readings
1. Maheshwari, S.N. and S. K. Maheshwari; An Introduction to Accountancy, Eighth Edition, Vikas Publishing House, 2003.
2. Monga, J.R. and Girish Ahuja; Financial Accounting, Eighteenth Edition, Mayoor Paper Backs, 2003.
3. Bhattacharya, S.K. and J. Dearden; Accounting for Manager Text and Cases, Third Edition, Vikas Publishing House, 2003.
4. Maheshwari, S.N. and S.K. Maheshwari; Advanced Accountancy, Eighth Edition, Vol. I & II, Vikas Publishing House, 2003.
5. Gupta, R.L. and V.K. Gupta; Financial Accounting: Fundamental, Sultan Chand Publishers, 2003.
BBA (TTM)/BBA
L-4 T-0 Credit-4
Objectives:
1. To develop the skills of the professional undergraduate students for proper self-expression, social communication, spoken English, correct pronunciation, voice modulation and business etiquettes.
2. The students should improve their personality, communication skills and enhance their self-confidence.
Unit-I
Practical grammar basic fundamental of grammar and usage, how to improve command over spoken and written English with stress o Noun, Verb Tense and Adjective.
Sentence errors, Punctuation, Vocabulary building to encourage the individual to communicate effective and diplomatically, common errors in business writing.
Introduction to Business Communication: Basic forms of communication, Process of communication, Principles of effective Business Communication, 7 Cs.
Media of Communication: Types of communication: Barriers of communication (Practical exercise in communication)
Business letter writing: Need, Functions and Kinds. Layout of letter writing. Types of letter writing: Persuasive letters, Request letters, Sales letters, Complaints and Adjustments.
Departmental Communication: Meaning, Need and types: Interview letters, Promotion Letters, resignation letters, news letters, Circulars, Agenda, Notice, Office memorandums, Office orders, Press release.
Aids to correct Business Writing: Practical grammar (basic fundamentals), Sentence errors. Punctuation. Vocabulary Building.
Business Etiquettes
Business manners. Body language gestures, Etiquette of the written word, Etiquette of the telephone, Handling business meetings.
Role play on selected topics with case analysis and real life experiences.
1. Wren & Mertin; English grammar and composition, 2003.
2. Sinha, K. K.; Business Communication, Galgotia Publishers, 2003.
3. E.H.McGrath, S.J.; Basic managerial skills for all, fourth edition, Prentice Hall of India Pvt. Ltd., New Delhi, 2001.
4. Robinson, David; Business Etiquette, Kogan Page.
5. Ray, Reuben; Communication today Understanding Creative Skills, Himalaya Publishing House, 2001.
6. Penro Rassberry, Myres; Advanced Business Communication, South West College Publishers, 2000.
7. Convey, R. Stephen; The seven habits of highly effective people.
8. Rogets Thesaurus.
BBA (TTM)/BBA
L-4 T-0 Credit-4
Suggested Readings
BBA (TTM)/BBA
L-0, T-04 Credit-2
Lab would be based on the following topics:
Ψ
All
commands specified in Topic No. 5 using MS Windows
Ψ
Word
Processor using MS-Word commands specified in Topic No.7
Ψ
Spreadsheet
using MS-Excel commands specified in Topic No. 8.
BBA (TTM)/BBA
BBA (TTM) 102/BBA102:
Business Organization
L-4, T-0, Credits: 04
Objective: The course aims to provide basic concepts and knowledge with regard to a business enterprise and its various functional areas.
Contents:
I. Introduction: Concept, Nature and Scope of Business; Concept of business as a system; Business and Environment Interface; Business objectives; Profit Maximization vs Social Responsibility of Business; Business Ethics and Values; Code of Conduct and Corporate Governance.
II. Business Enterprises: Entrepreneurship Concept & Nature; Locations of Business Enterprise (Webers Theory); Government Policy on Industrial Location.
III. Forms of Business Organization: Sole Proprietorship, Joint Hindu Family Firm, Partnership firm, Joint Stock Company, Cooperative Organization; Types of Companies, Choice of form of organization; Promotion of a company stages in formation; documentation (MOA, AOA).
IV. Small Business: Scope and role; Government Policies.
V. Government & Business Interface: Rationale; Forms of Government and Business Interface.
VI. Multinationals Concept and role of MNCs; Transactional Corporations (TNCs); International Business Risks.
VII. Business Combinations Concept and causes of business combinations; Chambers of Commerce and Industry in India; FICCI, CII, ASSOCHAM, AIMO, etc.
Suggested Readings:
1. Telsian, P.C.; Business Organisation and Management, Pearson Education, 2003.
2. Gupta, C.B.; Modern Business Organization, Mayoor Paper Works, 2001.
3. Robert; Modern Business Administration, McMillan India, 1999.
4. Basu, C. R.; Business Organization and Management, Tata McGraw Hill, Publishing House, New Delhi, 1998.
BBA (TTM)/BBA
BBA (TTM) 104/BBA104:
Business Economics - II
L-4, T-0, Credits: 04
Objective: The objective of this paper is to develop the concepts on Macroeconomic variables, working of an economy, and how business decisions are affected with the influence of macro variables in business.
Concepts of Macro Economics
Definitions importance, growth, limitations of macro-economics, macro-economic variables. Circular flow of income in two, three, four sector economy, relation between leak ages and injections in circular flow.
Theory of full employment and income: classical, modern (Keynes) approach, consumption function, relationship between saving and consumption. Investment function, concept of marginal efficiency of capital and marginal efficiency of investment. National income determination in two, three and four sector models. Multiplier in two, three and four sectors model.
Functions and forms of money, demand for money-classical, Keynesian and friedman approach, measures of money supply, quantity theory of money, inflation and deflation.
Concepts, definition, method of measuring, National income in India, problems in measurement of national income & precautions in estimation of national income.
The IS-LM model, product market and money market, derivation, shift. Equilibrium of IS-LM curve. Application of IS-LM model in monetary and fiscal policy.
1. Diwedi, D. N.; Macro Economics, Tata McGraw Hill, 2003.
2. Mishra, S. K. and V. K. Puri; Modern Micro-Economics Theory, Himalya Publishing House, 2003.
3. Edward Shapiro; Macro-Economics Analysis, Tata McGraw Hill, 2003.
4. Chaturvedi, D. D.; Macro-Economics, Brijwasi Publishers Company, 2003.
5. Dornbush and Discher; Macro Economics, Tata McGraw Hill, 2003.
6. Mcvaish; Macro Economic Theory, Vikas Publishing House, 2003.
BBA (TTM)/BBA
BBA (TTM) 106/BBA106:
Quantitative Techniques &
Operations Research in
Management
L-4, T-0, Credits: 04
Objective The objective of this paper is to develop students familiarity with
the basic concept and tools in statistics and mathematics.
Contents:
1. Statistics: Definition, Importance & Limitation. Collection of data and formation of frequency distribution. Graphic presentation of frequency distribution graphics, Bars, Histogra. Diagrammatic. Measures of central tendency mean, median and mode, partition values quartiles, deciles and percentiles. Measures of variation range, IQR, quartile deviation and standard deviation and Lorenz Curve.
Operations Scheduling: Scheduling problems, shop floor control, Gantt Charts, Principals of work center scheduling, principles of job shop scheduling, personnel scheduling.
Suggested Reading:
BBA (TTM)/BBA
BBA (TTM) 108/BBA108: Data
Base Management System
L-4, T-0, Credits: 04
OBJECTIVE: To develop understanding of database management system and abilities to use DBMS packages.
1.
|
Introduction to Database Systems: File System
versus a DBMS, Advantages of a DBMS, Describing and storing data in a DBMS,
Queries in a DBMS, Structure of a DBMS, People who deal with database,
introduction to Data Models, Architecture of DBMS. |
2.
|
Entity Relationship Model: Overview of Database
Design, Entities, attributes, and Entity sets, Relationships and Relationship
sets, additional features of the ER Model, Conceptual database design with
the ER model Entity versus attribute, entity versus relationship. |
3.
|
Relational model: Introduction to Relational
model, foreign key constraints, enforcing integrity constraints, Querying
relational data, logical database design: ER to relation, introduction to
views, destroying/altering tables and views, Codd rules. |
4.
|
Schema Refinement & Normal Forms: Introduction
to schema refinement, functional dependencies, examples motivation schema
refinement, reasoning about functional dependencies, normal forms,
decompositions, normalization (Up to 3rd Normal Form) |
5.
|
Understanding Access Objects: Objects, tables,
queries, forms, reports, modules. |
6.
|
Creating Database: getting started, Wizards,
Reviewing the database wizard, documenting the database. |
7.
|
Creating Tables: Designing tables, working with
tables in design view, field properties, naming fields, data types, assigning
table names, making tables efficient objects within database, setting primary
keys, indexes, using table wizard. |
8.
|
Creating Queries: Reviewing queries, working with
query design grid-adding tables, adding fields, sorting records, planning for
null values, using simple query wizard-summarizing your records. |
9.
|
SQL Queries: The form of a basic SQL query, Union,
intersect, and expect, introduction to nested queries, aggregate operators,
Null values. |
10.
|
Creating forms: understanding forms, working in
design view components, sections, form properties, modifying form
properties, standardizing forms using form templates, form using wizard
auto forms, form wizard. |
11.
|
Creating Reports: Introducing Reports, Using
Report Wizards, Standardizing Reports, Inserting a Chart into a Report with
the Chart Wizard, Printing Report. |
12.
|
Creating Labels and Mail-Merge Documents: using
the label wizard, using custom labels, printing multiple labels, merging
access data with word documents. |
Suggested
Readings
1. Ramakrishnan, R. and J. Gehrke; Database Management Systems, McGrawHill, Company, Higher Education, 2000.
2. Harkins, Susan Sales, Ken Hansen and Tom Gerhart; Using Microsoft Access, Prentice Hall of India, 2000.
3. Elmasri, R. and S B Navathe; Fundamentals of Database Systems, Addison Wesley, 2000.
4. Date, C. J.; An Introduction to Database System, Vol. I & Vol. II, Addison Wesley Publishing Company, 2000.
BBA (TTM)/BBA
BBA (TTM) 110/BBA110: Cost
Accounting
L-4, T-0, Credits: 04
Objectives: The primary objective of the course is to familiarize the students with the basic cost concepts, allocation and control of various costs and methods of costing.
Contents:
Meaning and Scope of Cost
Accounting:
Basic cost concepts Elements of Costs, Classification of Costs, Total Cost build up and Cost sheet, Emerging Terms viz. Life Cycle Costing, Activity Based Costing, Back flush Costing.
Materials Control:
Meaning Steps involved materials and inventory techniques of material/inventory control valuation of incoming & outgoing material material losses.
Labour Cost Control:
Direct and Indirect Labour, Steps involved treatment of Idle time, Holiday Pay, Overtime etc. in cost accounts, casual workers & out workers, Labour turnover, methods of wage payment. Incentive plans.
Unit III
Overheads:
Meaning and Classification of Overheads Treatment of specific items of overheads in cost accounts stages involved in distribution of overheads methods of absorption of overheads treatment of under and over absorption of overheads.
Unit IV
Methods of Costing:
Single output costing, job costing, contract & batch costing.
Unit
V
Methods of Costing
(II)
Process costing (including joint products and By-products and inter-process profits), Operating/Service costing. (Transport & Power House only), Reconciliation of cost and financial accounts.
Suggested
Readings
1. Maheshwari, S. N. and S. N. Mittal; Cost Accounting Theory and Problems, 21st Revised Edition, Shri Mahavir Book Depot, New Delhi, 2003.
2. Horngren; Managerial Cost Analysis, 22nd revised edition, Prentice Hall, 2003.
3. Jain and Narang; Cost Accounting, Kalyani Publishers, 2002.
4. Wheldon; Cost Accounting & Costing Methods, 2001.
5. Gowda, J. Made; Advanced Cost Accounting, 1st Edition, Himalya Publishing House, 2001.
6. Sharma, Nigam; Advanced Cost Accounting, 6th revised edition, Himalaya Publishing House, 1999.
BBA (TTM)/BBA
BBA (TTM) 112/BBA112:
Personality Development and
Communication Skill-II
L-3, T-0, Credits: 03
1. To develop the project writing and presentation skills of the undergraduate students.
2. The students should be able to act with confidence, should be clear about their own personality, character and future goals.
Contents
Unit I
Project and report writing, and proposals how to write an effective report, basics of project writing, paragraph writing, paper reading and voice modulation, basics of project presentation.
Unit II
How to make a presentation, the various presentation tools, along with guidelines of effective presentation, boredom factors in presentation and how to overcome them, interactive presentation & presentation as part of a job interview, art of effective listening.
Unit III
Resume writing skills, guidelines for a good resume, how to face an interview board, proper body posture, importance of gestures and steps to succeed in interviews. Practice mock interview in classrooms with presentations on self. Self introduction highlighting positive and negative traits and dealing with people with face to face.
Unit IV
Leadership quality of a leader, leadership quiz with case study, knowing your skills and abilities. Introduction to group discussion techniques with debate and extempore, increase your professionalism.
Unit V
Audio Video recording and dialogue sessions on current topics, economy, education system, environment, politics.
Suggested Reading
1. Madhukar, R. M.; Business Communication and Customer Relations, Vikas Publishing House, 2004.
2. David, Robinson; Business Etiquette, Kogan Page, 2001.
3. Wren & Martin; English Grammar and Composition, 2001.
4. Reuben, Ray; Communication today understanding creating skills, Himalaya Publishing House, 2001.
5. E. H. McGraw, S. J.; Basic Managerial Skills for All. Fourth Edition, Prentice Hall of India Pvt. Ltd., New Delhi.
6. Stephen R. Covey; The seven habits of highly effective people.
7. Rogets Thesaurus
BBA (TTM)/BBA
BBA (TTM) 114/BBA114:
Cultural Heritage of India
L-4, T-0, Credits: 04
Suggested Readings
BBA (TTM)/BBA
BBA (TTM) 116/BBA116: Data
Base Management System (Practical)
L-0, P-06, Credits: 03
1. Getting Familiar with Access Objects: Tables, Queries, Forms, Reports, and Modules.
2. Creating Database: Creating database using wizards, documenting the database, creating own databases.
3. Creating Tables: Working with tables in design view, setting field properties, naming fields, setting data types, setting primary key, multiple field primary keys, creating indexes, using table wizard.
4. Creating Queries: Working with query design grid, adding tables, adding fields, sorting records, setting field criteria, planning for null values, using simple query wizard summarizing your records.
5. Creating forms: Working in design view, components of a form in design view, sections of a form, assigning form properties, modifying form properties to create a dialog box, using form templates, creating forms with a wizard, auto forms.
6. Creating Reports: Using Report Wizards, Working with auto report, creating a report template, inserting a chart into a report with the chart wizard, printing report.
7. Creating Labels and Mail-Merge Documents: Using the Label wizard, using custom labels, printing multiple labels, merging access data with word documents.