GUJARAT UNIVERSITY

Syllabus for Bachelor of Business

Administration (Honours)
MAJOR & MINOR Courses

Based on National Education Policy – 2020

To be Effective from Academic Year 2023-24

BBA SEMESTER – I
 B. B. A. (HONS)
SEMESTER – I
Disciplinary Specific Course-Core
Subject Name: PRINCIPLES OF MANAGEMENT-1
Course Code: DSC-C-BBA-111
Credit Mark Distribution – 04

COURSE OBJECTIVES:
1. Understand the concept and nature of management, its definition, and the evolution of management
thought, providing a foundation for further studies in the field.
2. Comprehend the five functions of management (planning, organizing, staffing, leading and
controlling) and their significance in achieving organizational goals and objectives.
3. Develop the skills and knowledge necessary for effective planning, including the knowledge of
forecasting and decision-making techniques.
4. Gain an understanding of organising as a management function, including the principles of
departmentation, delegation, span of control, as well as the implications of centralization and
decentralization.
5. Develop familiarity with the organisation structures and designs, including the formal and informal
organisation structures – their benefits and limitations
PRE – REQUISITE
1. Primary understanding of business fundamentals
2. Basic concepts of communication skills
3. Analytical and critical thinking skills

CO – REQUISITE
1. Introduction to Business: A co-requisite course that introduces students to the fundamental concepts
and functions of business, including marketing, finance, accounting, and operations. This course
provides a broader context for understanding the role of management within organizations.
2. Business Communication: A co-requisite course that focuses on developing effective communication
skills in a business setting. This course covers written and oral communication, interpersonal skills,
professional etiquette, and the use of technology for communication.
3. Introduction to Economics: A co-requisite course that introduces students to basic economic
principles, including supply and demand, market structures, and macroeconomic factors. This course
provides a foundation for understanding the economic context in which management decisions are
made.

COURSE OUTCOMES
1. Demonstrate a comprehensive understanding of the principles and functions of management,
including planning, organizing, staffing, leading, and controlling, and their application within
organizational contexts.
2. Apply strategic planning techniques and decision-making processes to set goals, formulate strategies,
and evaluate alternatives for effective management actions.
3. Analyze and evaluate organizational structures, including departmentation, delegation, and
centralization versus decentralization, to enhance organizational effectiveness.
4. Collaborate effectively in teams, engaging in group discussions, presentations, and problem-solving
exercises to enhance interpersonal and teamwork skills.
5. Develop effective communication skills, both written and verbal, to convey ideas, motivate
employees, and foster positive relationships within an organizational context.

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 6. Demonstrate an awareness of current trends and emerging issues in management, such as
technological advancements, innovations and creativity, globalization, and their implications for
managerial practice.
7. Apply management concepts and principles to real-world scenarios and case studies, demonstrating
the ability to analyze problems, develop strategic solutions, and make informed recommendations.

UNIT CONTENT WEIGHTAGE

1 Introduction to Management
A. Definition and nature of Management
B. Evolution of management thought (A brief idea about the Classical,
Neoclassical and Modern theory of Management) 25%
C. Functions of Management: Planning, Organizing, Staffing, Leading,
Controlling.
D. Managerial roles and skills
2 Planning
A. Meaning and Definition of planning
B. Planning Premises
C. Types of plans: Strategic, Tactical and Operational
D. Forecasting: Meaning and Techniques (Historical analogy method,
survey method, business barometers, time series analysis, regression 25%
analysis, significance and limitations of forecasting)
E. Decision making: Meaning; decision making process; techniques of
decision making – Decision Tree, PERT and CPM

3 Organising (Part 1)
A. Meaning of Organising; Principles of Organising
B. Departmentation: Meaning and Bases of Departmentation
(Function-wise, Product-wise, Process-wise, Territory-wise,
Function-wise)
C. Delegation of Authority: Meaning; Principles of Effective
25%
Delegation
D. Centralisation and Decentralisation: Meaning, Factors affecting
the degree of Centralisation and Decentralisation
E. Span of Control
F. Importance of Co-ordination and Integration in Organisations
4 Organising (Part 2) - Types of Organisation Structures
A. Formal Organisations: Line, Functional, Project, Matrix and
Committee forms 25%
B. Informal Organisations: Meaning, benefits and issues

Pedagogical Tools:

• Classroom Lecture
• Problem Solving
• Tutorial
• Group Discussion
• Seminar

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MODE OF EVALUATION:
Evaluation will be divided in two parts.
External: Semester end Examination will be conducted by the Gujarat University of 50 Marks
Internal: Internal Evaluation of 50 marks will be decided by the colleges / Institutes/ University
departments as per the instruction given by the University time to time.

FBLD (Flip Blended Learning Design Template)

Any one unit from the above syllabus can be discussed by the faculty through online mode
Online mode can be SWAYAM / MOOC Course or any other suggested by the UGC or Gujarat
University.

REFERENCE BOOKS:
1. ‘Principles of Management’ by P. C. Tripathi, P. N. Reddy and Ashish Bajpai – McGraw Hill
Publication - 2021
2. ‘Principles of Management’ Ascent Series by H. Koontz, H. Weihrich and Aryasri – Tata McGraw Hill
Publication
3. ‘Principles and Practice of Management’ by L. M. Prasad – Sultan Chand and Sons – 2019
4. ‘Management: Concepts and Strategies’ by J. S. Chandan – Vikas Publishing

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 B. B. A. (HONS)
SEMESTER – I
Disciplinary Specific Course-Core
Subject Name: PRINCIPLES OF ECONOMICS (MICRO)
Course Code: DSC-C-BBA-112
Credit Mark Distribution – 04

COURSE OBJECTIVES

The course aims at building capabilities in the students to explore with basic economic concepts and
develop economic reasoning to business.
The objective of this course is to enable the student to enhance the skills of basic analysis of business
activities.

PRE – REQUISITE

Economics is based heavily on mathematics and statistics. The Learners should have the basic
knowledge of mathematics, statistics and graphing skills to learn basic knowledge of economics.

COURSE OUTCOMES

Get basic knowledge of economics

Become familiar with market and how economy operates
Enhance ability to take accurate decisions on basis of knowledge of principles, concepts and tools of
economics

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UNIT CONTENT WEIGHTAGE
1 Introduction :
• Definitions of Economics:
Wealth definition, Welfare definition, Scarcity definition
and Growth definition.
• Micro Economics & Macro Economics
Meaning, Scope, Differences
• Basic/Fundamental Problems of an Economy 25%
• Economic Systems - Meaning and Objectives of
Economic System
Capitalism - Meaning and Characteristics
Socialism - Meaning and Characteristics
Mixed Economy - Meaning and Characteristics
• PPC (Production Possibility Curve)
2 Theory of Demand and Supply :
• Demand:
Meaning and Determinants of Demand
• Law of Demand:
Statement, Demand Schedule, Demand Curve, Rationale
of law of Demand and Exceptions to the law of Demand
• Expansion versus Increase in Demand and
Contraction versus Decrease in Demand
• Supply: 25%
Meaning and Determinants of Supply
• Law of Supply:
Statement, Supply Schedule, Supply Curve, Rationale of
law of Supply
• Expansion versus Increase in Supply and Contraction
versus Decrease in Supply

3 Price Determination Equilibrium:

• Price Determination in Market:
Concept of Scarcity and Surplus
• Changes in Equilibrium Price:
Changes in Demand and Supply Conditions (various
possible combination)
• Consumer Surplus, Producer Surplus and 25%
Deadweight Loss
• Price Controls:
Price Floor and Price Ceiling

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 4 Market Analysis :
• Meaning Elements of Market
• Market Classification
• Perfect Competition - Characteristics
• Monopoly- Characteristics 25%

• Monopolistic Competition- Characteristics

• Oligopoly - Characteristics
• Duopoly - Characteristics

Pedagogical Tools:

• Classroom Lecture
• Problem Solving
• Tutorial
• Group Discussion
• Seminar

MODE OF EVALUATION:
Evaluation will be divided in two parts.
External: Semester end Examination will be conducted by the Gujarat University of 50 Marks
Internal: Internal Evaluation of 50 marks will be decided by the colleges / Institutes/ University
departments as per the instruction given by the University time to time.

FBLD (Flip Blended Learning Design Template)

Any one unit from the above syllabus can be discussed by the faculty through online mode
Online mode can be SWAYAM / MOOC Course or any other suggested by the UGC or Gujarat
University.

REFERENCE BOOKS:

1. Modern Micro Economics by H.L Ahuja (S Chand Publication)

2. Modern Economic Theory by K.K Dewett (S. Chand Publication)
3. Elementary Theory by K.K. Deweet&J.D.Verma. ( S.Chand Publication.)
4. Principles of Economics by D.M.Mithani ( Himalaya Publication)

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 B. B. A. (HONS)
SEMESTER – I
Minor Course
Subject Name- Financial Accounting
COURSE CODE: DSC-M-BBA-113
CREDIT MARK DISTRIBUTION – 04

COURSE OBJECTIVES

The course aims to understand the basic concept of Financial Accounting with special
reference to Sole Proprietorship.
To understand the aspects of accounting related to Non –trading Concerns and Joint
Venture Accounting.

PRE – REQUISITE

The learners should have knowledge of Accountancy up to higher school level to

learn basic contents of Financial Accounting.
Those students who have not studied Accountancy subject in higher school level have
to do Bridge Courses of Accountancy of Gujarat University.

COURSE OUTCOMES

Learn the basic fundamentals of Financial Accounting.

Learn the how to prepare final accounts regarding sole proprietorship and non trading
concern.
Learn the concept of Joint Venture Accounting.

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UNIT CONTENT WEIGHTAGE
1 A) FUNDAMENTALS OF ACCOUNTANCY:
Meaning of Accounting
Characteristics, Objectives, Advantages and Limitations
of Accounting
Methods of keeping Books of Accounts 7%
Difference between Book Keeping and Accountancy
Users of Accounts
Fundamental Accounting Equation
Concept of Double Entry Book keeping system
Terms used in Accounts
Types of Accounts
Rules of Debit and Credit
Types of Transactions
Types of Assets and Liabilities

B)CAPITAL, REVENUE, DEFERRED REVENUE

EXPENSES, RESERVES, PROVISIONS AND
CONTINGENT LIABILITY:
Meaning and Difference between Capital and Revenue
Incomes and Expenses
Identification of Capital and Revenue Expenses and 7%
Incomes
Meaning of Deferred Revenue Expense
Difference between Reserves and Provisions
Meaning of Contingent Liability

C)ACCOUNTING CONCEPTS, CONVENTIONS &

PRINCIPLES AND ACCOUNTING STANDARD:
Accounting Principles, Policies, Concepts and
Conventions
Generally Accepted Accounting Principles
11%
Identification of different Accounting Concepts applied
in various transactions, its accounting entries and its
presentation in Annual Financial Statements
Meaning, Need and Importance of Accounting Standard
List of Mandatory Accounting Standards of ICAI
2 ACCOUNTING FOR NON TRADING CONCERNS:
Meaning of Non Trading Concern
Difference between Trading Concern and Non Trading
Concern
Difference between Receipts & Payments and Income &
25%
Expenditure a/c
Preparation of Receipts and Payment a/c, Income and
Expenditure a/c and Balance Sheet of Non Trading
Concerns with simple adjustments.( Practical Examples
of Clubs & Hospitals)

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3 FINAL ACCOUNTS OF SOLE PROPRIETARY
CONCERN:
Difference between Trial Balance and Balance Sheet 25%
Preparation of Final Accounts of Sole Proprietorship,
Closing Entries, Adjustment Entries (Practical Examples )
4 JOINT VENTURE ACCOUNTING
Meaning of Joint Venture Account
Features, Merits, Demerits of Joint Venture
Difference between Consignment and Joint Venture
Difference between Partnership and Joint Venture
Various Methods of Preparing Joint Venture A/c
25%
1. Method-1 Separate Accounts are maintained by
Opening Joint Venture Account
2. Method-2 When no separate books are
maintained
3. Method-3 When each Co- Venture keeps records
of their own transactions only

MODE OF EVALUATION
Evaluation will be divided in two parts.
External: Semester end Examination will be conducted by the Gujarat University of
50 Marks
Internal: Internal Evaluation of 50 marks will be decided by the colleges / Institutes/
University departments as per the instruction given by the University time to time.

FBLD (Flip Blended Learning Design Template)

• Any One Unit from the above syllabus can be discussed by the faculty through online
mode.
• Online mode can be SWAYAM/MOOC Course or any other suggested by the UGC
or Gujarat University.

REFERENCE BOOKS:

1. Introduction to Accountancy- T.S. Grewal & S.C. Gupta- S. Chand

2. Financial Accounting- P C Tulsian- Pearson
3. Financial Accounting- S N Maheshwari and S K Maheshwari- Vikas Publishing
House Pvt. Ltd.
4. Financial Accounting- V K Goyal and Ruchi Goyal- P H Learning Pvt. Ltd.

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