VIJAYANAGARA SRI KRISHNADEVARAYA UNIVERSITY

JNANASAGARA CAMPUS, BALLARI-583105

Department of Studies in
BUSINESS ADMINISTRATION

I & II Semester Syllabus

BACHELOR OF BUSINESS ADMINISTRATION

Programme as per State Education Policy 2024

Under Choice Based Credit System (CBCS)

With effect from 2024-25 and onwards

 Department Name: Bachelor of Business Administration

Semester - I
Course Title: Principles and Practices of Course Code: 24MJBBA1L1
Management
Total Contact Hours: 56 Hours No. of Credits: 4
L:T:P 4:0:0
Internal Assessment Marks: 20 Duration of SEE: 3 Hours
Semester End Exam Marks: 80

Course Outcomes (COs):

At the end of the course, students will be able to:
1. Demonstrate the usage of concepts of business management, principles and function of
management.
2. Explain the process of planning and decision making.
3. Explain organization structures based on authority, task and responsibilities.
4. Explain the principles of direction, importance of communication, barrier to
communication, motivation theories and leadership styles.
5. Explain the significance of good control system and control technique

Unit Description Hours

1 INTRODUCTION TO MANAGEMENT Introduction –Meaning, Evolution (10
of management thought, Pre-Scientific Management Era, Classical Hrs)
Management Era, Neo-Classical Management Era, Modern Management Era;
Nature and Characteristics of Management - Scope and Functional areas of
Management; Management as a Science, Art or Profession; Management and
Administration; Principles of Management.
2 PLANING AND ORGANIZING (12 Hrs)
Nature, Importance and Purpose of Planning - Planning Process; Objectives;
Types of plans (Meaning only); Decision making- Importance and steps; MBO
and MBE (Meaning only); Nature and purpose of Organization; Principles of
Organizing; Delegation of Authority; Types of Organization - Departmentation,
Committees; Centralization vs Decentralization of Authority and Responsibility,
 Span of Control
3 STAFFING, DIRECTING AND COMMUNICATING (10 Hrs)
Meaning & Nature and importance of Staffing; Meaning and Nature of Direction,
Principles of Direction; Communication - Meaning and Importance,
Communication Process, Barriers to Communication, Steps to overcome
Communication Barriers, Types of Communication;
4 MOTIVATION AND LEADERSHIP (12 Hrs)
Motivation theories – Maslow’s Need Hierarchy Theory, Herzberg’s Two Factor
Theory, Mc.Gregor’s X and Y theory. Leadership – Meaning, Formal and
Informal Leadership, Characteristics of Leadership; Leadership Styles –
Autocratic Style, Democratic Style, Participative Style, Laissez Faire Leadership
Styles, Transition Leadership, Charismatic Leadership Style
5 COORDINATING, CONTROLLING AND BUSINESS ETHICS (12 Hrs)
Coordination–Meaning, Importance and Principles. Controlling-Meaning and
steps in controlling, Essentials of Effective Control system, Techniques of
Control (in brief). Business Social Responsibility - Meaning, Arguments for and
against Business Social Responsibility; Green management - Meaning, Green
Management Actions; Managerial Ethics – Meaning - Importance of Ethics in
Business, Factors that determine Ethical or Unethical behavior.
References:

1. Stephen P. Robbins, Management, Pearson

2. Koontz and O‟Donnell, Management, McGraw Hill.
3. L M Prasad, Principles of management, Sultan Chand and Sons.
4. V.S.P Rao/Bajaj, Management process and organization, Excel Books.GH25
5. Appanniah and Reddy, Management, HPH.
6. T. Ramaswamy : Principles of Management, HPH.
 Department Name: Bachelor of Business Administration

Semester - I
Course Title: Fundamentals of Business Course Code: 24MJBBA1L2
Accounting
Total Contact Hours: 56 Hours No. of Credits: 4
L:T:P 4:0:0
Internal Assessment Marks: 20 Duration of SEE: 3 Hours
Semester End Exam Marks: 80

Course Outcomes (COs):

At the end of the course, students will be able to:
1. Demonstrate theoretical knowledge and its application in real time accounting.

2. Prepare financial statement of companies.

3. Independently undertake financial statement analysis and take decisions.

4. Comprehend emerging trends in accounting and computerization of accounting systems.

Unit Description Hours

1 INTRODUCTION TO FINANCIAL ACCOUNTING (08 Hrs)
Book-Keeping, Accountancy, Accounting - Meaning & Definition, Objectives
of Accounting, Functions of Accounting, Accounting Cycle, Basic terms in
accounting, systems of accounting, Users of Accounting Information and
Limitations of Accounting. Generally Accepted Accounting Principles -
Accounting Concepts and Accounting Conventions, Accounting Standards –
meaning, objectives, significance and List of Indian Accounting Standards ( Ind
AS)
2 ACCOUNTING PROCESS (12 Hrs)
Account-meaning, Kinds of Accounts (both English and American system), Rules
of debit & credit. Transaction Analysis, Journal-concepts & problems, Ledger-
concepts & problems, Trial Balance – meaning, suspense account, methods &
Problems on preparation of trial balance.
3 SUBSIDIARY BOOKS (12 Hrs)
Meaning, Significance, Types of Subsidiary Books, Goods Journal - Preparation
 of Purchases Book, Sales Book, Purchase Returns Book, Sales Return Book; Bills
Journal- preparation of Bills Receivable Book & Bills Payable Book; Cash
Journal- Types of Cash Book, Problems only on Three Column Cash Book and
simple Petty Cash Book; Journal proper – meaning and problems. Bank
Reconciliation Statement (BRS) – concepts, Problems on Bank Reconciliation
Statement.
4 FINAL ACCOUNTS OF PROPRIETARY CONCERN (12 Hrs)
Sole Proprietorship – meaning, features, meaning of Final Accounts, Preparation
of Trading and Profit & Loss account as well as Balance Sheet of a proprietary
concern with special adjustments like depreciation, outstanding and prepaid
expenses, outstanding and received in advance of incomes, bad debts, provision
for doubtful debts, drawings and interest on capital.
5 ACCOUNTING SOFTWARE (12 Hrs)
Accounting software – meaning, types accounting software; Tally- Meaning of
Tally software, Features, Advantages. Working in Tally: Company Info Menu-
select a company, shut a company, Creating a New Company, alter company,
take backup, restore backup. Country Specific Configuration – fill up country
details, configuration of numbers, loading and selecting a company, setting
financial year. Preparing ledger, voucher entry and Generating Basic Reports in
Tally.
References:
1. Accounting for Management-Text & Cases - S.K.Bhattacharya & John Dearden, Vikas
Publishing House Pvt. Ltd. 3rd edition, 2018.
2. Financial accounting - S.N.Maheshwari, Suneel K. Maheshwari, Sharad K. Maheshwari,
Vikas Publishing House Pvt. Ltd, 6th edition, 2018.
3. Accounting for Managers – J.Made Gouda, Himalaya Publishing House, 1st edition,
2007.
4. Management Accounting : Text, Problems and Cases, M Y Khan, P K Jain, Tata
McGraw-Hill Education, 7th edition, 2007.
 Department Name: Bachelor of Business Administration

Semester - I
Course Title: Business Environment Course Code: 24MJBBA1L3
Total Contact Hours: 56 Hours No. of Credits: 4
L:T:P 4:0:0
Internal Assessment Marks: 20 Duration of SEE: 3 Hours
Semester End Exam Marks: 80

Course Outcomes (COs):

At the end of the course, students will be able to:

1. Explain the components of business environment.

2. Determine the environmental factors influencing business organisation.

3. Demonstrate the analysis of Competitive structure of select industry.

4. Explain the impact of fiscal policy and monetary policy on business.

5. Explain the impact of economic environmental factors on business.

Unit Description Hours

1 INTRODUCTION TO BUSINESS ENVIRONMENT (10 Hrs)
Meaning of business, scope and objectives Business, business environment,
Micro and Macro environment of business (social, cultural, economic, political,
legal technological and natural) Impact of these factors on decision making in
business, Environmental analysis, and Competitive structure analysis of
Business.
2 GOVERNMENT ENVIRONMENT (12 Hrs)
Government functions of the State, Economic role of government, State
intervention in business- reasons for and types of state intervention in business.
Impact of Monetary policy, Fiscal policy, Exim policy and industrial policy on
business.
3 ECONOMIC ENVIRONMENT & GLOBAL ENVIRONMENT (14 Hrs)
An overview of economic environment, nature of the economy, structure of
economy, factors affecting economic environment. Globalisation of business;
 meaning and dimensions, stages, essential conditions of globalisation, foreign
market entry strategies, merits and demerits of globalisation of business, Impact
of Globalisation on Indian businesses, Forms of globalisation of businesses -
MNCs, TNCs
4 LEGAL, TECHNOLOGICAL AND LEGAL ENVIRONMENT - Various laws (12 Hrs)
affecting Indian businesses; Meaning and features; types of innovation, Impact
of Technological changes on business, Technology and Society, Technological
Acquisition modes, IT revolution and business, Management of Technology.
5 NATURAL ENVIRONMENT (08 Hrs)
Meaning and nature of physical environment. Impact of Natural environment on
business.
References:
1. Dr. K Ashwatappa: Essentials Of Business Environment
2. Sundaram & Black: The International Business Environment; Prentice Hall
3. Chidambaram: Business Environment; Vikas Publishing
4. Upadhyay, S: Business Environment, Asia Books
5. Chopra, BK: Business Environment in India, Everest Publishing
6. Suresh Bedi: Business Environment, Excel Books
7. Economic Environment of Business by M. Ashikary
 Department Name: Bachelor of Business Administration

Semester - I
Course Title: Communication Skills for Course Code: 24MJBBA1L4
Managers
Total Contact Hours: 56 Hours No. of Credits: 4
L:T:P 4:0:0
Internal Assessment Marks: 20 Duration of SEE: 3 Hours
Semester End Exam Marks: 80

Course Outcomes (COs):

At the end of the course, students will be able to:
1. Learn types of communication to become successful managers.

2. Equip themselves with the mechanics of writing and compose the business letters in
English precisely and effectively.

3. Draft business proposals to meet the challenges of competitive environment.

4. Learn the art of Interpersonal communication and technological advancement and

social media usage in communications, with emphasis on analysing business
situations.

Unit Description Hours

1 OVERVIEW OF COMMUNICATION (10 Hrs)
Meaning & Definition of business communication, Role, Classification
communication – Communication Process – Characteristics of successful
communication. Levels of communication, Communication barriers.
2 ORAL MODE OF COMMUNICATION FOR MANAGERS (16 Hrs)
Oral Communication: Meaning – Principles of successful oral communication,
Conversation control – two sides of effective oral communication: Reflection and
Empathy. Oral Presentation: Role of business presentations, Planning and
Organizing Presentation, Developing Visual Support for Business presentation.
3 WRITTEN COMMUNICATION (10 Hrs)
Written Communication: Purpose of writing – Clarity in writing –Principles of
effective writing – Writing Positive, Neutral, Persuasive and Bad-news Messages;
Types of Written Communication in Business: Business Letters, Employee
 Reviews, Recommendation Letters, Thank You Letters, Memos, proposals and
Reports, Planning Documents, Press Releases, Proactive Media Writing and E-
mail.
4 BUSINESS REPORTS (10 Hrs)
Business Reports: Meaning, Kinds and Objectives of reports – Organization &
Preparing reports, writing executive summary. Business Case Analysis: What is
a case? Characteristics of Case Process of Case Analysis, Meeting
Documentation: Notice, Agenda, and Resolution & Minutes
5 EMPLOYMENT COMMUNICATION (10 Hrs)
Preparing resume, Writing covering letters and Inquiry Emails, do’s and don’ts
of Job Interview, Practicing business etiquette, Effective non-verbal
communication, Managing the process of communication in Conflict.
References:
1. Business Communication by P D Chaturvedi, Mukesh Chaturvedi, Person 3rd edition 2013.
2. Communicating in Business by Ober Newman, Cengage, 8th edition 2018.
3. Business and professional communication - Kelly m. Quintanilla & Shawn T. Wahl, Sage South-
Asia edition 2017.
4. Business communication – A South Asian perspective – Lehmen, Dufrene, Sinha, Cengage
Learning, 2nd edition, 2012.
 Department Name: Bachelor of Business Administration

Semester - II
Course Title: Financial Management Course Code: 24MJBBA2L1
Total Contact Hours: 56 Hours No. of Credits: 4
L:T:P 4:0:0
Internal Assessment Marks: 20 Duration of SEE: 3 Hours
Semester End Exam Marks: 80

Course Outcomes (COs):

At the end of the course, students will be able to:
1. Understand the basic financial concepts

2. Apply time value of money

3. Evaluate the investment decisions

4. Estimate working capital requirements

5. Analyze the capital structure and dividend decisions

Unit Description Hours

1 INTRODUCTION TO FINANCIAL MANAGEMENT (11 Hrs)
Financial Management – meaning & definition, objectives, scope, changing role
of finance managers. Time value of money – meaning, Future Value of a Single
Cash Flow, Future Value of an Annuity, Present Value of a Single Cash Flow,
Present Value of Annuity, (Theory & Problems), preparation of loan
amortization schedule.
2 COST OF CAPITAL (11 Hrs)
Sources of Financing: internal sources – retained earnings; external sources –
equity shares, preference shares, debentures, term loans (concepts only) Cost of
capital – meaning & definition, classification, Cost of debt, cost of preference,
cost of equity capital and cost of retained earnings, weighted average cost of
capital, marginal cost of capital. (Theory & Problems).
3 INVESTMENT DECISIONS (12 Hrs)
Capital Budgeting: meaning and definition, process; Cash Flow Estimation –
 concepts, four basic principles; Capital Budgeting Methods- ARR, Payback
Period, Discounted Payback Period, NPV, PI or BC Ratio, IRR; (Theory &
Problems).
4 CAPITAL STRUCTURE DECISIONS AND LEVERAGES (12 Hrs)
Capital Structure: meaning, patterns of capital structure, factors affecting capital
structure decisions, concept of optimum capital structure, capital structure
decisions – determination of EPS under different capital structure and EBIT –
EPS analysis. (No capital structure theories to be covered). Leverages: meaning,
types – operating leverage, financial leverage and combined leverage (Theory &
Problems).
5 WORKING CAPITAL DECISIONS AND DIVIDEND POLICY (10 Hrs)
Working Capital: meaning, types, factors influencing working capital
requirements, operating cycle and cash cycle, problems on estimation of working
capital requirements. Importance of working capital management Dividend
Policy: concepts, types of dividend policies, factors influencing dividend policy
decisions. (only Theory & No dividend theories to be covered).
References:
1. Financial Management -Khan M. Y.& Jain P. K, Tata McGraw Hill 7th edition.
2. Financial Management – Prasanna Chandra, 9th edition.
3. Financial Management – Prahlad Rathod ,Babitha Thimmaiah and Harish Babu, Himalaya
Publishing House, 1st edition, 2015.
4. Financial Management: A Strategic Perspective, Nikhil Chandra Shil & Bhagaban Das, Sage
Publications, 1st edition, 2016.
 Department Name: Bachelor of Business Administration

Semester - II
Course Title: Human Resource Course Code: 24MJBBA2L2
Management
Total Contact Hours: 56 Hours No. of Credits: 4
L:T:P 4:0:0
Internal Assessment Marks: 20 Duration of SEE: 3 Hours
Semester End Exam Marks: 80

Course Outcomes (COs):

At the end of the course, students will be able to:
1. Describe the role and responsibility of Human resources management functions on
Business.
2. Describe about HRP, Recruitment and Selection process.
3. Explain about induction, training, and compensation aspects.
4. Explain performance appraisal and its process.
5. Explain Employee Engagement and Psychological Contract
Unit Description Hours
1 INTRODUCTION TO HUMAN RESOURCE MANAGEMENT (10 Hrs)
Meaning and Definition of HRM – Features Objectives, Differences between
Human Resource Management and Personnel Management, Importance,
Functions and Process of HRM, Role of HR Manager, Trends influencing HR
practices
2 HUMAN RESOURCE PLANNING, RECRUITMENT & SELECTION (12 Hrs)
Human Resource Planning: Meaning and Importance of Human Resource
Planning, Process of HRP HR Demand Forecasting- Meaning and Techniques
(Meanings Only) and HR supply forecasting. Succession Planning – Meaning and
Features Job Analysis: Meaning and Uses of Job Analysis, Process of Job
Analysis – Job Description, Job Specification, Job Enlargement, Job Rotation, Job
Enrichment (Meanings Only) Recruitment – Meaning, Methods of Recruitment,
Factors affecting Recruitment, Sources of Recruitment.
3 SELECTION, INDUCTION, TRAINING AND COMPENSATION (12 Hrs)
 Selection – Meaning, Steps in Selection Process, Psychometric tests for Selection,
Barriers to effective Selection, Making Selection effective; Placement,
Gamification – Meaning and Features Induction: Meaning, Objectives and
Purpose of Induction, Problems faced during Induction, Induction Program
Planning. Training: Need for training, Benefits of training, Assessment of
Training Needs and Methods of Training and Development; Kirkpatrick Model;
Career Development. Compensation: Direct and Indirect forms of Compensation
(Meaning Only), Compensation Structure.
4 PERFORMANCE APPRAISAL, PROMOTION & TRANSFERS (12 Hrs)
Performance appraisal: Meaning and Definition, Objectives and Methods of
Performance Appraisal – Uses and Limitations of Performance Appraisal,
Process of Performance Appraisal Promotion: Meaning and Definition of
Promotion, Purpose of Promotion, Basis of promotion Transfer: Meaning of
Transfer, Reasons for Transfer, Types of Transfer, Right Sizing of Work Force,
Need for Right Sizing
5 EMPLOYEE ENGAGEMENT AND PSYCHOLOGICAL CONTRACT (10 Hrs)
Employee Engagement (EE): Meaning and Types of EE, Drivers of Engagement
- Measurement of EE, Benefits of EE. Psychological contract: Meaning and
features
References:
1. Aswathappa, Human Resource Management, McGraw Hill
2. Edwin Flippo, Personnel Management, McGraw Hill
3. C.B.Mamoria, Personnel Management, HPH
4. Subba Rao, Personnel and Human Resources Management, HPH
5. Reddy & Appanniah, Human Resource Management, HPH
6. Madhurimalal, Human Resource Management, HPH
7. S.Sadri & Others: Geometry of HR, HPH
8. Rajkumar: Human Resource Management I.K. Intl
9. Michael Porter, HRM and Human Relations, Juta & Co.Ltd.
10. K. Venkataramana, Human Resource Management, SHBP
 Department Name: Bachelor of Business Administration

Semester - II
Course Title: Marketing Management Course Code: 24MJBBA2L3
Total Contact Hours: 56 Hours No. of Credits: 4
L:T:P 4:0:0
Internal Assessment Marks: 20 Duration of SEE: 3 Hours
Semester End Exam Marks: 80

Course Outcomes (COs):

At the end of the course, students will be able to:
1. To assess the impact of the environment on marketing function.
2. To formulate marketing strategies that incorporate psychological and sociological
factors that influence buying.
3. Understand concept of Branding, development of product and significance of market
segmentation, targeting and positioning.
4. Identify marketing channels and the concept of product distribution.
5. Identify techniques of sales promotion, significance of marketing research.
6. Synthesize ideas into a viable marketing plan for various modes of marketing
Unit Description Hours
1 INTRODUCTION TO MARKETING MANAGEMENT (10 Hrs)
Meaning and Definition, Concepts of Marketing, Approaches to Marketing,
Functions of Marketing. Recent trends in Marketing-E- business, Tele-
marketing, M-Business, Green Marketing, Relationship Marketing, Concept
Marketing, Digital Marketing, social media marketing and E-tailing (Meaning
only).
2 MARKETING ENVIRONMENT, MARKET SEGMENTATION AND (12 Hrs)
CONSUMER BEHAVOUR
Micro Environment – The company, suppliers, marketing intermediaries
competitors, public and customers; Macro Environment- Demographic,
Economic, Natural, Technological, Political, Legal, Socio- Cultural Environment.
3 MARKETING SEGMENTATION AND CONSUMER BEHAVIOUR (12 Hrs)
Meaning and Definition, Bases of Market Segmentation, Requisites of Sound
 Market Segmentation; Consumer Behavior-Factors influencing Consumer
Behavior; Buying Decision Process
4 MARKETING MIX and NEW PRODUCT DEVELOPMENT (12 Hrs)
Meaning, Elements of Marketing Mix (Four P’s) – Product, Price, Place,
Promotion. Product- Product Mix, Product Line, Product Lifecycle, New
Product Development, Reasons for Failure of New Product, Branding, Packing
and Packaging, Labelling
5 PRICING, DISTRIBUTION AND SERVICES MARKETING Pricing – (10
Objectives, Factors influencing Pricing Policy, Methods of Pricing; Physical Hrs)
Distribution– Meaning, Factors affecting Channel Selection, Types of Marketing
Channels. Promotion – Meaning and Significance of Promotion, Personal Selling
and Advertising (Meaning Only); Introduction to services marketing (Concepts
Only): Meaning and definition of services, difference between goods and
services, features of services, seven P’s of services marketing.
References:
1. Philip Kotler, Marketing Management, Prentice Hall.
2. Lovelock Christopher, Services Marketing: People, Technology, Strategy, PHI
3. William J. Stanton, Michael J.Etzel, Bruce J Walker, Fundamentals of Marketing, MCGraw Hill
Education.
4. Bose Biplab, Marketing Management, Himalaya Publishers.
5. J.C. Gandhi, Marketing Management, Tata McGraw Hill.
6. Ramesh and Jayanti Prasad: Marketing Management, I.K. International
7. Sontakki, Marketing Management, Kalyani Publishers.
8. P N Reddy and Appanniah, Marketing Management
 Department Name: Bachelor of Business Administration

Semester - II
Course Title: Business Decision Theories Course Code: 24MJBBA2L4
Total Contact Hours: 56 Hours No. of Credits: 4
L:T:P 4:0:0
Internal Assessment Marks: 20 Duration of SEE: 3 Hours
Semester End Exam Marks: 80
Course Outcomes (COs):
At the end of the course, students will be able to:
1. Understand the concepts of business decision theories.
2. Comprehend elasticity concepts.
3. Apply production function, market and cost concepts and pricing theories.
Unit Description Hours
1 OVERVIEW OF BUSINESS DECISION THEORIES (10
Introduction to business decision theory called managerial economics – Hrs)
meaning of managerial economics, nature, scope, differentiation between micro
and macroeconomics, role and responsibility of managerial economist in
organization.
2 PRICE AND INCOME ELASTICITIES OF DEMAND (16 Hrs)
Introduction – Meaning of demand, factors determining demand, law of demand,
elasticity of demand and its types, price and income elasticity of demand, law of
supply, elasticity of supply, meaning of demand forecasting, techniques of
demand forecasting.
3 PRODUCTION FUNCTION (10 Hrs)
Meaning of production function, law of variable proportions, isoquants, economic
region of production, determination of optimum factor combinations.
4 COST AND MARKET CONCEPTS (10 Hrs)
Cost concepts, classification of costs, cost curves during short and long run,
market structures, monopoly, duopoly, monopolistic competition, oligopoly.
5 PRICING CONCEPTS (10 Hrs)
Meaning of price & pricing, skimming and penetration pricing, different kinds of
pricing policies, pricing under different market conditions, break even analysis
References:
1. "Managerial Economics" by D N Dwivedi (Vikas Publications)
2. "Managerial Economics" by P N Mishra (Pragathi Prakashan Publication)
3. "Managerial Economics" By Varshini & Maheshwari.
4. "Managerial Economics" by Peterson and Levis ( PHI Publication)
5. "Managerial Economics" By D M Mithani (Himalaya Publications)