Hirachand Nemchand College of

Commerce (Autonomous), Solapur

Dept. of Management Studies
(Affiliated to P. A. H. Solapur University, Solapur)

B. B. A. - III SYLLABUS
SEMESTER V & VI
CBCS PATTERN: w. e. from June 2023-2024
B. B. A. Semester - V
Marks
Subject Code Subject Credit
(ESE+ISE)
1 21UBACS501 Marketing Management-I 4.00 50 (40+10)
2 21UBACS502 Financial Management-I 4.00 50 (40+10)
3 21UBACS503 Human Resource Management-I 4.00 50 (40+10)
4 21UBACS504 Production Management-I 4.00 50 (40+10)
5 21UBAPS505 Project Work 4.00 50 (30+20)
6 21UBAES501 Cost and Management Accounting -I 4.00 50 (40+10)
7 21UBAES502 Retailing Management-I 4.00 50 (40+10)
TOTAL : 24.00 300
B. B. A. Semester - VI
Subject Code Subject Credit Marks (ESE+ISE)

1 21UBACS601 Marketing Management-II 4.00 50 (40+10)

2 21UBACS602 Financial Management-II 4.00 50 (40+10)
3 21UBACS603 Human Resource Management-II 4.00 50 (40+10)
4 21UBACS604 Production Management-II 4.00 50 (40+10)
5 21UBAPS605 Taxation 4.00 50 (30+20)
6 21UBAES601 Cost & Management Accounting-II 4.00 50 (40+10)
7 21UBAES602 Retailing Management-II 4.00 50 (40+10)
Certificate Course in Share Market
0.00 50 (40+10)*
Trading
TOTAL : 24.00 300
ESE= End Semester Evaluation, ISE= In Semester Evaluation, * Not included in Total Marks
 Semester : VI Hard Core Semester Exam
L/W* Credits
Code: 21UBACS601 ESE* ISE* Total
Marketing Management- II
Subject Title 40 10 50 4 4

1. To develop understanding regarding marketing mix basics.

Course 2. To impart the detailed understanding of every element of marketing
Objectives mix.
3. To build planning & decision making skills of marketing mix among
the students.
Course  Understanding of fundamental concepts of marketing mix
Outcomes  Ability to plan and take decisions related to marketing strategy
Module 1 Product Decisions

Meaning& Definition, levels of product, Product Mix Decisions, Product Line Decisions,
Individual product decisions- Branding, Packaging and Labeling. Product Life Cycle- Stages
and Strategies
Module 2 Pricing & Place Decisions

Price: Meaning, Methods of Pricing, Factors affecting Product Pricing Decisions

Place: Meaning, Meaning of Marketing Channels, Channel Functions, Flows, levels ,Market
Logistics, - Order Processing, Warehousing, Inventory and Transportation
Module 3 Promotion Decisions

Meaning, Steps in Promotion Mix, Tools/ Elements of Promotion Mix- Advertising, Sales
Promotion, Personal Selling, Direct Marketing and Public Relations.
Module 4 People & Process Decisions
People: Introduction, Types of Service Personnel- Contact and Support, Development of
Employees,
Process: Introduction, Classification of Service Operating System, Service Flowcharting &
Blueprint, Designing Service Process
Module 5 Physical Evidence
Introduction, Physical Facilities- Essential and Peripheral Evidence. Physical Environment-
Ambience, Space, Decor. Social Setting- Employee Appearance.
1. Marketing Management (Analysis, Planning, Implementation and Control) –
Philip Kotler (9th Edition)- Published by Prentice Hall
Recommended 2. Marketing Management (Kotler, Keller, Koshy, Jha) – A South Asian
Books Perspective- Pearson Prentice Hall
3. Marketing Management – Rajan Saxena- (2nd Edition)- Tata McGraw Hill
4. Service Marketing – Vasanti Venugopal & Raghu V.N. – Himalaya pub.)0
Semester : VI Hard Core Semester Exam
L/W* Credits
Code: ESE* ISE* Total
21UBACS602 Financial Management-II
Subject Title 40 10 50 4 4

Course 1. To analyse various financial statements.

2. To understand the functioning of Stock Exchange
Objectives
3. To understand the need and importance of working capital in business.
 Students will able to calculate and interpret various ratios from financial
Course statements.
Outcomes  Demonstrate knowledge and understanding of various sources of short term and
long term finance.
Module 1 Financial Market
Money Market: Concept and features of Money Market.
Capital Market: Concept and features of Capital Market, Primary Market and Secondary Market.
Functions of Stock Market, Introduction BSE and NSE, Introduction to the concept of Crypto
Currency
Module 2 Sources of Finance
Long term sources: Equity shares, preference shares, debentures and term loans.
Short term sources: Trade Credit, Bank Overdraft, Cash credit, Public Deposit.
Module 3 Dividend Decisions

Meaning of Dividend Decision, Concept of Dividend and Retained Earnings, Dividend policy – Factors
determining dividend policy, choosing the dividend policy, forms of dividend payment.
Module 4 Working Capital Management

Meaning, Importance and Need of Working Capital Management.Determinants of Working Capital

Management. Calculation of Working Capital Requirement.
Module 5 Ratio Analysis

Meaning of Ratios, Types of Ratios: Liquidity ratios, Turnover Ratios, Solvency ratios, Profitability
Ratios. Importance and Limitations of Ratios. Calculation of ratios from Balance Sheet and Profit and
Loss Account and Preparing Balance Sheet from Ratios.
1. Financial Management – M. Y. Khan and P. K. Jain – Tata McGraw Hill
2. Financial Management – P. V. Kulkarni and B. G. Satyaprasad Himalaya
Recommended
Publishing House
Books 3. Basics Financial Management – Dr. Satish M. Inamdar - Himalaya Publishing
House
4. Financial Management –Dr. P. C. Tulsian – S. Chand & Company Ltd.
 Semester : VI Hard Core Semester Exam
L/W* Credits
Code: 21UBACS603 Human Resource ESE* ISE* Total
Management-II
Subject Title 40 10 50 4 4
1. To enable the students to understand the HR Management and system at
various levels in general and in certain specific industries or organizations.
2. To help the students focus on and analyse the issues and strategies required
Course to select and develop manpower resources.
3. To develop relevant skills necessary for application in HR related issues.
Objectives
4. To enable the students to integrate the understanding of various HR
concepts along with the domain concept in order to take correct business
decisions.
CO1: To develop the understanding of the concept of human resource
management and to understand its relevance in organizations.
CO2: To develop necessary skill set for application of various HR issues.
Course
CO3: To analyse the strategic issues and strategies required to select and
Outcomes develop manpower resources.
CO4: To integrate the knowledge of HR concepts to take correct business
decisions.
Module 1 Compensation Management
Concept and Importance of Compensation; Components of Remuneration; Factors affecting Wage
and Salary levels; Types of Wages–Living, Minimum and Fair Wages; Concept of Incentives and
Fringe Benefits.
Module 2 Performance Appraisal and Career Planning
Concept; Methods of Performance Appraisal: Traditional and Modern; 360 Degree Performance
Appraisal; Advantages and Disadvantages of Performance Appraisal;
Concept of Career; Career Planning; Career Stages; Succession Planning.
Module 3 Internal Mobility and Employee Separation
Internal Mobility: Concept and Need; Promotion: Concept, Types and bases of Promotion;
Transfers: Concept and Types of Transfer; Demotion: Concept and Reasons of Demotions;
Employee Separation: Concept; Forms of separation Retirement, Voluntary Retirement Scheme,
Resignation, Layoff, Retrenchment and Dismissal.
Module 4 Employee Health and Safety
Concept of Health; Occupational Hazards and Diseases, Protection against Hazards;
Industrial Accident: Types and Causes of Accidents; Concept of Safety, Safety Measures, Factories
Act of 1948 Safety Provisions.
 Module 5 Recent Trends in HRM

Virtual Organization: Concept, Types, Advantages and Disadvantages; Dual Career Groups; Flexi
Time and Work;
Green HRM: Concept, Importance and Applications or Practices of GHRM;
E-HRM: concept, Advantages, Disadvantages and Applications;
Talent Management: Concept, Benefits and Principles
1. Human Resource Management–K Aswathappa–McGraw Hill–Sixth Edition
2. EssentialsofHumanResourceManagementandIndustrialRelations:SubbaRao
–HPH- Third edition
Recommended 3. Human Resource Management: Dr S S Khanka–S Chand-First Edition
Books 4. Human Resource Management: Biswajeet Pattanayak–Prentice Hall of
India- Third edition
5. Human Relations and Organizational Behavior–R S Dwivedi–Oxford and
IBH Publishing Co.-Fifth Edition
 Semester : VI Hard Core Semester Exam
L/W* Credits
Code: 21UBACS604 ESE* ISE* Total
Production Management- II
Subject Title 40 10 50 4 4

Course The course aims at developing knowledge about various steps of product,
design, development, plant location, storage, production planning and control.
Objectives
After completion of the course, the students shall be able to:
CO1: Understand ever growing importance of Production and Operations
management in uncertain business environment.
Course CO2: Gain an in-depth understanding of resource utilization of an
organization.
Outcomes CO3: Appreciate the unique challenges faced by firms in services and
manufacturing.
CO4: Understand the subject as a crucial part of functional management.
CO5: Develop skills to operate competitively in the current business scenario.
Module 1 Production Planning & Control
Meaning, Objectives, Levels and Functions of Production Planning,
Meaning, Objectives, Functions of Production Control, Importance & Limitations of Production
Planning & Control, Scope of Production Planning & Control
Module 2 Maintenance Management
Meaning, Importance, Objectives of Plant Maintenance, Classifications of Maintenance, Planning &
Scheduling of Maintenance,
Total Productive Maintenance: Guiding Principles & 8 Pillars of TPM Programme
Module 3 Purchasing and Materials Management
Purchasing –Meaning, Importance, Principles, Objectives
Materials Management- Meaning, Importance, Objectives of Material Management
Meaning, Objectives & Principles of Material Handling, Types of Material Handling Equipment,
Factors affecting the selection of Material Handling Equipments
Module 4 Stores and Inspection
Stores-Functions of Stores and Types of Stores Layout, Storage System, Classification & Codification
& Principles, Inspection- Meaning, Nature and Objectives, Scope

Module 5 Inventory Management

Meaning, Importance, Objectives of Inventory Management, Functions of Inventory, Inventory Costs
& Inventory Control Techniques, Various Stock Level -Minimum Stock Level, Maximum Stock
Level, Reorder Stock Level, Average Stock Level, Danger Stock Levels
1. Production Management – K. Ashwathappa, Himalaya Publishing House.
Recommended
2. Production & Operation Management- S. A. Chunawala& D. R. Patel,
Books
Himalaya Publishing House
 Semester : VI Semester Exam
L/W* Credits
Code: ESE* ISE* Total
21UBACS605 Taxation
Subject Title (Direct and Indirect Taxes) 30 20 50 4 4

Course 1. It helps in developing the concepts of Taxation.

Objectives 2. To understand the Tax Structure.
3. To understand the Taxable event, Taxability.
On completion of this course, the student should be able to
Course  Define basic terms of Taxation.
Outcomes  Differentiate between Direct and Indirect Taxation.
 Understand to select new business activities.
PART-A Direct Taxation
Module 1 Important Definitions
Introduction, Important Definition under Income Tax Act, 1961
Module 2 Residential Status

Meaning, Conditions Applicable for determining Residential Status, Problems

Module 3 Computation of Total Taxable Income of Individuals.

Introduction & Meaning, Income from Salary, Income from House Property, Income from Business
Profession,
Introduction to Capital gains and Income from Other Sources

PART-B Indirect Tax (GST)

Module 4 Introduction to GST
Basic Concepts, Threshold for Registration-Regular Tax Payer, Composition Tax Payer-Casual
Taxable Person, Scope of Supply, Non -Taxable Supply, Non GST Supply
Module 5 GST Forms and Returns
Meaning and its Application, Types of Forms, Types of Returns

1. V.K. Singhania
Recommended 2. P.M. Herekar
Books
3. Indirect Taxation- By Yogendra Bangar& Vandana Bangar
Semester : VI Elective Semester Exam
L/W* Credit s
Code:
ESE* ISE* Total
21UBAES601 Cost and Management Accounting-II
Subject Title 40 10 50 4 4

1. For Students, It helps in developing the concepts of optimum utilization of

available resources.
Course 2. For the Management of an organization, it is critical discipline as the information
Objectives collected and presented to management is based on cost and management
accounting techniques which in turns helps the management to solve not only
3. Specific difficulties but also guides them in decision making.
On completion of this course, the student should be able to
Course  Define basic terms and techniques of cost and Management Accounting.
Outcomes  Identify of cost. Calculate cost, profit & sales value.
 Understand to select new business activities.
Module 1 Process Costing
General Principles of Process Costing, Distinction between Job Costing and Process Costing
Application of Process Costing, Advantages and Limitation of Process Costing
Process Losses, Inter Process Profit, Preparation of Process Accounts.
Module 2 Joint Product & By Product
Meaning and features of Joint Products and By Products, Accounting for Joint Products, Distinction
between Joint Products and By Products, Methods of Apportionment of Joint Cost (Problems)
Module 3 ABC Costing & Target Costing
Need & Importance of ABC, Characteristics of ABC, How to develop ABC System, Categories in ABC
Costing, Suitability of ABC, Benefits of implementing ABC, Origin, Concept , Definition of Target
Costing, Steps in Target Costing, Traditional Methods v/s Target costing, objectives of target costing,
process and features of target costing, advantages, Practical Problems.
Module 4 Standard Costing and Variance Analysis
Definition, Significance, and Application of Standard Costing, Variance analysis of Material,
Labour, Sales and Overheads.
Module 5 Budget and Budgetary Control
Meaning of budget, Budgeting, Budgetary Control
Problems on types of budgets ( Except Flexible, cash budget, capital budget, Master budget)
Advantages and disadvantages of budgeting, Zero based budgeting
1. Cost Accounting : Methods and Practice By B. K. Bhar
2. Cost Accounting :Problems and Solutions By Khanna‐ Pandey
3. Management Accounting: By Maheshwari S. N.
Recommended 4. Cost Accounting: By Maheshwari S. N.
Books 5. Cost Accounting : By Jain and Narang
6. Cost Accounting :By Mittal D K, Lua Mittal
7. Cost Accounting: By N. K. Prasad
8. Cost Accounting : By V.K. Saxena and C.D. Vashist
 Semester : VI Elective Semester Exam
L/W* Credits
Code: 21UBAES602 ESE* ISE* Total
Retailing Management- II
Subject Title 40 10 50 4 4

1. To develop understanding of retail marketing and branding.

Course
2. To create awareness of various technologies used in retail industry.
Objectives 3. To understand career opportunities in retail industry.

Course  Understanding of different techniques of merchandising and branding.

Outcomes  Awareness of new technologies and career opportunities in retail
Module 1 Retail Merchandising

Meaning, Role of Merchandiser, Merchandising Planning Process, Merchandise Sourcing

Process, Private Label Brands- Concept, Need & Types
Module 2 Retail Pricing

Meaning, Concept of Retail Price, Elements of Retail Price, Determining the Price, Retail Pricing
Policies/Strategies

Module 3 Retail Marketing & Branding

Concept, Retail Marketing Mix, The STP (Segmentation, Targeting & Positioning) approach in
retail, Retail Communication Mix, - Advertisement, Sales Promotion, Public Relation, Personal
Selling, Point of Purchase Display, Concept of Retail branding
Module 4 Technology in Retailing

Concept of – Bar coding, RFID, Augmented Reality, Internet of Things (IoT), Cashierless
checkout/ Stores, Face & Voice Recognition
Module 5 The Changing Facets of Retail

E-Commerce as a channel of retail, Mobile Commerce, Omni Channel, Careers in Retail

1. Retailing Management – by Swapna Pradhan (5th Edi.) - Tata McGraw
Hill
2. Retail Management– by Suja Nair – Himalaya Publication
Recommended 3. Retail Management – Gibson G. Vedamani - (3rd Edition) JAICO
Books
Publication
4. Retail Management – Dr. Harjit Singh (Revised Edition) – S. Chand &
Co. Ltd.10:0070581924, ISBN-13:978-00-7058-192-)0
Certificate Course in Share Market Trading and Analysis
Title of the Course: BBA III
Skill Development Course:
Certificate Course in Share Market Trading
and Analysis
About the Course:
Performing a research before making an investment is a must. It is only after a
thorough research that you can make some assumptions into the value and future
performance of an investment. Even if you are following stock trading tips, it ideal to do
some research, just to ensure that you are making an investment that’s expected to get you
maximum returns.
When you invest in equity, you purchase some portions of a business expecting to
make money upon increase in the value of the business. Before buying anything, be it a car or
phone, you do some degree of research about its performance and quality. An investment is
no different. It is your hard earned money that you are about to invest, so you must have a
fair knowledge of what you are investing in.

COURSE OBJECTIVES:
1. To know the various avenue for investment
2. To know the investment in shares through primary and secondary market
3. To understand the basics and concepts related to stock market.
4. To make aware about the fundamental and technical analysis of stock market
5. To make aware about the mechanism of trading in stock market.

COURSE OUTCOMES:
1. After completing this course students will be…
2. Become familiar with practical trading techniques.
3. Course having that helps students develop, practice and improve your investing skills
through a combination of theory and practice.
4. Students will have the direction to trade and invest in real stock markets.
5. With continued practice students will be able to improvise their trade ideas and will
be confident to ask the right questions to your investment advisors.
 SYLLABUS
1) Basic of Share Trading:- 6 Lectures
Introductory concepts related to Investment in Stock market, Basics of Mutual Fund,
commodities Market, Currency Market. Registration with Broker, Demat Account and Bank
Account.

2) Fundamental Analysis:- 6 Lectures

Economic Analysis, Industry Analysis and Company Analysis.
Company analysis- Debt-Equity Ratio, Book Value, Earing Per Share, Price Earning Ratio.

3) Technical Analysis:- 7 Lectures

Difference between Fundamental Analysis and Technical Analysis.
Basics in Technical Analysis- Daily Fluctuations, Price and Volume trends, Support and
resistance level, Japanese Candle stick Method.

4) Trading in Stock Exchange 8 Lectures

Types of Trading,
Mechanism of an Order Book,
Fundamentals of Electronic Trading,
Advanced Electronic Trading,

Practical exercise-
Student is expected to analysis the news and its impact on share price of company.
(Minimum 5 news items)
Surfing Websites related to shares and stock exchanges and noting down important data
( Minimum 5 items)
# Practical Exercises related to shares, stock exchange and other concepts mentioned in
syllabus.
Projection Portfolio Management
Each student will be given Rs.5 lacs for investment in shares notionally in the first week of
second month.

The project rules are as follows –

1. Student is expected to invest Rs.5 lacs initially in minimum 5 companies and
maximum 8 companies.
2. The project is restricted to companies included in Nfity 50.
3. Maximum Rs.10,000 cash balance can be maintained. If the amount exceeds
Rs.10,000, it will lapse.
4. Purchase and Sale should be done on every Saturday.
5. Closing price of share of Friday can be taken as base for buy and sell.
6. Minimum one buy and one sale is compulsory.
7. Student has to write the reason for buy and sale of shares.
8. Maximum one lacs rupees can be invested in one company.
9. Minimum Rs.50,000 can be invested in one company.
10. The project period will be minimum 5weeks
11. The student has to maintain separate note book for the same and he has to maintain
following books of accounts.
a) Cash Book b) Purchase Book
c) Sales Book d) Portfolio Statement
REFERENCES:
1. Peter Lynch, “One Up On Wall Street” Simon & Schuster Publisher, April 2000
2. Benjamin Graham, “The Intelligent Investor” Publisher: Harper Business; Revised
edition,Feb.2006
3. Peter Lynch, “Beating the street” Simon & Schuster Publisher, May 1994
4. Robert G. Hagstrom, “The Warren Buffet Way” Publisher: Wiley, Nov. 2013
5. Parag Parikh, “Stocks to Riches” Publisher: McGraw Hill Education, July 2017
6. Prasenjit Paul, “How to avoid loss and earn consistently in the stock market”
Publisher: Partridge India, July 2015
7. Santosh Nair, “Bulls, Bears and Other Beasts” Publisher: Pan, Nov.2016
8. Rahul Sarogi, “Investing in India” Publisher: Wiley India Private Limited, Aug.2014
9. Jitendra Gala, “Guide To Indian Stock Market” Publisher: Buzzing stock Publishing
House, 3rd revision,
10. Learning finance.yahoo.com (Yahoo! Finance)
11. www.reuters.com (Reuters Business)
12. Resources www.canslim.net (CANSLIM.net)
13. www.investors.com (Learning Center)
14. www.investopedia.com (Investopedia)
15. www.investorwords.com (Investor Words)
16. www.fool.com (Motley Fool)
17. www.bulltrader.com (Stock Analysis Blog)
18. .www.selfinvestors.com (Market commentary)
19. https://www.bloomberg.com/markets/stocks