Karnataka State Higher Education

Council
#30, Prasanna Kumar Block, Bengaluru Central
UniversityCampus, Y Ramachandra Road,Gandhinagara,
Bengaluru,Karnataka – 560009.

Curriculum as per
National Educational Policy (NEP 2020)

BACHELOR OF BUSINESS
ADMINISTRATION
(BBA)
III and IV Semester Syllabus.

KUVEMPU UNIVERSITY
Jnana Sahayadri Shankarghatta

1
 Semester III (BBA)

Teaching
Sl. Course Title of the Course Category Hours per SEE CIE Total Credits
No. Code of Week Marks
Courses
(L + T + P)
19 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3
20 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3
21 BBA.3.1 Cost Accounting DSC 4+0+0 60 40 100 4
22 BBA.3.2 Organizational Behavior DSC 4+0+0 60 40 100 4
23 BBA.3.3 Statistics for Business DSC 4+0+0
60 40 100 4
Decisions
24 BBA.3.4 Artificial Intelligence SEC 1+0+2 30 20 50 2
24 BBA.3.5 Sports SEC-VB 0+0+2 - 25 25 1
25 BBA.3.6 NSS/NCC/ Any Other SEC-VB 0+0+2 - 25 25 1
Social Media Marketing/
26 BBA.3.7 Rural Marketing OEC 3+0+0 60 40 100 3
Sub –Total (C) 390 310 700 25

Semester IV (BBA)
Teaching
Course Title of the Course Category Hours per SEE CIE Total Credits
Sl. of
Code Week Marks
No. Courses
(L + T +
P)
23 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3
24 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3
Management
25 BBA.4.1 DSC 4+0+0 60 40 100 4
Accounting

26 BBA.4.2 Business Analytics

/ Financial Markets DSC 4+0+0 60 40 100 4
& Services

Financial
27 BBA.4.3 DSC 4+0+0 60 40 100 4
Management
28 BBA.4.4 Constitution of India AECC 2+0+0 30 20 50 2
Sports
SEC-VB 0+0+2 - 25 25 1
29 BBA.4.5

30 BBA.4.6 NCC/NSS/Any others SEC-VB 0+0+2 - 25 25 1

31 BBA.4.7 Business Leadership OEC 3+0+0 60 40 100 3
Skills/Personal Wealth
Management/Financial
Literacy and Investment
2
Awareness

Sub –Total (D) 390 310 700 25

 Name of the Program: BBA
Course Code: BBA 3.1

Name of the Course: COST ACCOUNTING

Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs. 56 Hrs.

Pedagogy: Classroom lectures, Tutorials, and Problem Solving.

Course Outcomes: On successful completion of the course, the students will -

 Be able to demonstrate an understanding of the elements of cost and prepare a cost
sheet.
 Be able to prepare material related documents, understand the management of
stores and issue procedures.
 Develop the ability to calculate Employee costs.
 Able to classify, allocate apportion overheads and calculate overhead absorption
rates.
 Understand and reconcile cost and financial accounts.
Syllabus: Hours

Module No. 1: Introduction to Cost Accounting 12

Introduction: Meaning, Objectives, Importance and Functions of Cost Accounting,

Difference between Cost Accountingand Financial Accounting; Various elements of Cost
and Classification of Cost; Cost unit and Cost Control; Methods and Techniques of
Costing Use of IT in Cost Accounting;Limitations of Cost Accounting;
Cost Sheet: Meaning and Cost Heads in a Cost Sheet, Presentation of Cost information in
Cost Sheet/Statement- Problems on Cost Sheet, Tenders and Quotations.

Module No. 2: Materials Cost 12

Materials: Meaning, Importance and Types of Materials - Direct and Indirect Material.
Materials Procurement: Procedure for procurement of materials and documentation
involved in the procurement of materials- (Bill of materials, Material requisition note,
Purchase requisition note, Purchase order, Goods received note);
Materials Storage and Records: Duties of Storekeeper, Store records- (Bin cards, Stores
Ledger);
Materials Issues and Valuation: Procedure for material issues, Documents used in
material issues- (Material Requisition Note, Material Transfer Note, Materials Return

3
Note); Valuation of material issues- preparation of Stores Ledger/ Account - FIFO, LIFO,
Simple Average Price and Weighted Average Price Methods- problems.

Module No. 3: Employee Cost 10

Employee Cost: Meaning, Components, Classification and Importance of Employee

(Labour) Cost in Organizations; Attendance Procedure- Timekeeping and Time Booking,
Idle Time- Causes and treatment of Normal and Abnormal Idle Time, Overtime- Causes
and treatment (Theory only);
Methods of Remuneration (Payment of Wages and Incentives) Problems on calculation
of earnings under Time Rate (Straight time rate, Halsey and Rowan Methods) and Piece
rate systems (Straight piece rate and Taylor’s differential piece rate);

Module No. 4: Overheads 12

Overheads: Meaning and Classification of Overheads; Accounting and Control of

Manufacturing Overheads: Estimation and Collection, Cost allocation, Apportionment,
Re-apportionment and Absorption of Manufacturing Overheads; Problems on Primary
and Secondary distribution and Secondary distribution using Reciprocal Service Methods
only (Repeated Distribution Method);

Module No. 5: Reconciliation of Cost and Financial Accounts 10

Reasons for differences in Profits under Financial and Cost Accounts; Procedure for
Reconciliation –Ascertainment of Profits as per Financial Accounts and Cost Accounts and
Reconciliation of Profits of both sets of Accounts – Preparation of Reconciliation Statement
– Problems.

Skill Developments Activities:

• Prepare a Cost Sheet with imaginary figures.
• List the documents required in Inventory Management.
• Demonstrate the valuation of inventory using any one method of pricing material
issues.
• Calculate the amount of Wages under Halsey / Rowan Plans, using imaginary
data.
Text Books:

1. Jain and Narang, Cost Accounting, Kalyani Publication House.

2. M.N Arora, Cost Accounting , HPH
3. N.K. Prasad, Cost Accounting, Books Syndicate Pvt. Ltd.
4. Dr. V Rajeshkumar, Dr. R K Srikanth, Cost Accounting, MH India
5. P V Ratnam, Cost Accounting, Kitab Mahal
6. P C Tulsian, Cost Accounting, MHE India
7. Nigam & Sharma, Cost Accounting, HPH
4
8. Dr. B. Mariyappa, Cost Accounting, HPH
9. Khanna, Ahuja & Pandey, Practical Costing, S Chand & Co. Ltd.
10. B.S. Raman, Cost Accounting, United Publisher
11. Ravi M. Kishore, Cost Management, Taxmann
Note: Latest edition of text books may be used.

5
 Name of the Program: BBA
Course Code: BBA 3.2
Name of the Course: ORGANIZATIONAL BEHAVIOUR

Course No. of Hours Total No. of Teaching Hours

Credits per Week
4 Credits 4 Hrs. 56 Hrs.

Pedagogy: Classroom lectures, Tutorials, Role Plays and Case study method.

Course Outcomes: On successful completion of the course, the Students will:

 Demonstrate an understanding of the role of OB in business organization.
 Demonstrate an ability to understand individual and group behavior in
anorganization.
 Be able to explain the effectiveness of organizational change and development
oforganisation.
 Demonstrate an understanding of the process of organizational development
andOD Interventions.
Syllabus: Hours
Module No. 1: Organizational Behaviour and
16
Foundations OfIndividual Behaviour

Organization Behaviour– Meaning, Definition of OB, Importance of OB, Foundations

of OB. Individual behaviour - Personal Factors, Environmental Factors, organization
systems and resources. Personality-Meaning, Determinants and Traits of Personality.
Perception- Meaning, Factors influencing perception, Perceptual Process.

Module No. 2: Group and Team Dynamics 10

Group Dynamics-Meaning, Types of Group, Development of Groups- Stages of Group

Development, Determinants of Group Behaviour.
Team Dynamics- Meaning, Types of Teams: Conflict-sources of conflict and ways
ofresolving conflict.

Module No. 3: Change Management 8

Introduction to Change Management: Meaning of Change, Importance and Nature of Planned
Change, Factors Influencing Change - Resistance to Change, Overcoming Resistance to Change.

Module No. 4: Organizational Development 12

Organizational Development: Meaning and Nature of Organizational Development

(OD), Process of Organizational Development: Overview of Entering and Contracting,
Diagnosing: Meaning of Diagnosing, Comprehensive Model for Diagnosing
Organizational Systems (Organizational Level, Group Level and Individual Level).

6
the steps in the OD process that can be followed by XYZ firm. Identify the four target of
change - Human Resources, Functional Resources, Technological Capabilities and
Organizational Capabilities.
Module 5

Employee retention is a critical issue in your E-Commerce organisation. The talented

employees are moving to competitive firms. Chart an organizational development
intervention plan to maximize effectiveness and minimize organizational strain.

Text Books:

1. Fred Luthans, Organizational Behaviour. McGraw Hill

2. Robbins, Organizational Behaviour, International Book House.
3. John W. Newstrom and Kieth Davis, Organizational Behaviour, McGraw Hill.
4. K. Aswathappa, Organizational Behaviour, HPH.
5. Appanniah and, Management and Behavioural Process, HPH
6. Sharma R.K and Gupta S.K, Management and Behaviour Process, Kalyani
Publishers.
7. Rekha and Vibha – Organizational Behavioural, VBH.
8. P.G. Aquinas Organizational Behaviour, Excel Books.
9. M. Gangadhar. V.S.P.Rao and P.S.Narayan, Organizational Behaviour
Note: Latest edition of text books may be used.

6
 Name of the Program: BBA
Course Code: BBA 3.3
Name of the Course: STATISTICS FOR BUSINESS DECISIONS

Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs. 56 Hrs.

Pedagogy: Classroom lectures, Tutorials, and Problem Solving.

Course Outcomes: On successful completion of the course, the Students will be able
 To understand the basic concepts in statistics.
 To classify and construct statistical tables.
 To understand and construct various measures of central tendency, dispersion and
skewness.
 To apply correlation and regression for data analysis.
Syllabus: Hours

Module No. 1: Introduction to Statistics 12

Introduction – Meaning, Functions and Uses of Statistics; Collection of Data - Techniques

of Data Collection – Census Technique and Sampling Technique (Concepts).
Classification: Meaning, and Methods of Classification of Data, Tabulation: Meaning,
Parts of a Table – Simple problems on Tabulation;
Frequency Distribution: Ungrouped and Grouped Data- problems thereon.

Module No. 2: Measures of Central Tendency and Dispersion 14

Measures of Central Tendency: Meaning, Definition, Types of Averages; Calculation

of Arithmetic Mean, Median and Mode for Individual, Discrete and Continuous Series –
Problems; Empirical relation between Mean, Median and Mode.

Module No. 3: Measures of Dispersion and Skewness 10

Measures of Dispersion: Absolute and Relative measures of dispersion - Standard

Deviation in Individual, Discrete and Continuous Series – Problems

Measures of Skewness: Calculation of Karl Pearson’s Co-efficient of Skewness (Uni-

modal) – Problems.

9
Module No. 4: Correlation Analysis 12
Correlation Analysis - Meaning, Types of Correlation, Calculation of Karl Pearson’s Coefficient
of Correlation, Computation of Probable Error(Simple and Grouped Correlation).

Module No. 5: Regression Analysis 12

Regression Analysis – Meaning, Correlation v/s Regression, Determination of Regression Co-
Efficients and Regression equations- (Simple and Grouped Regression).

Skill Developments Activities:

a) Data Visualization practical session Using Tableu/Power BI.
b) Execute Average, Variance, Standard Deviation, CV, Covariance using Excel.

c) Execute and Analyse Regression Model using Excel,

d) Practical session on Time series models using GRETL

e) Collect past years' Indian consumer price index data (as of the current base year)
and analyse its impact on any macroeconomic indicator.

Text Books:

1. S P Gupta: Statistical Methods- Sultan Chand

2. Dr. B N Gupta: Statistics, Sahithya Bhavan
3. S.C Gupta: Business Statistics, HPH
4. N.V.R Naidu: Operation Research I.K. International Publishers
5. Elhance: Statistical Methods, Kitab Mahal
6. Sanchethi and Kapoor: Business Mathematics, Sultan Chand
7. Veerachamy: Operation Research I.K. International Publishers
8. S. Jayashankar: Quantitative Techniques for Management
9. D.P Apte; Statistical Tools for Managers
10. Chikoddi & Satya Prasad: Quantitative Analysis for Business Decision, HPH
11. Dr. Alice Mani: Quantitative Analysis for Business Decisions - I, SBH
Note: Latest edition of text books may be used.

10
 Name of the Program: BBA
Course Code: BBA 3.7
Name of the Course: SOCIAL MEDIA MARKETING (OEC)

Course Credits No. of Hours per Week Total No. of Teaching Hours

3 Credits 3 Hrs. 42 Hrs.

Pedagogy: Classroom lectures, Tutorials, and Case study method.

Course Outcomes: On successful completion of the course, the Students will able to:
 Understand social media marketing goals for successful online campaigns.
 Analyze the effective social media marketing strategies for various types of
industries and businesses.
 Design social media content and create strategies to optimize the content’s reach
to the target audience.
 Appraise the reach and track progress in achieving social media objectives with
a variety of measurement tools and metrics.
 Design a suitable social media campaign for the business goals.
Syllabus: Hours

Module No. 1: Social Media Introduction 08

Introduction to social media, how to build a successful Social Media Strategy, Goal setting,
Overview of Global E-Marketing Issues, Country and Market Opportunity Analysis, User
engagement on social networks; Social advertising; Social, media analytics; Impact of
online reputation; Social Technology and its marketing influence in India.

Module No. 2: Facebook -Instagram marketing 10

Exploring the use of a Facebook page, Facebook Ad campaign, Facebook groups,

Hashtags, Instagram, creating automation for Instagram, Audience Insights, page
Insights, exploring the various IG content types, setting a theme and flow on Instagram,
and generating Leads.

Module No. 3: Twitter Marketing 08

Creating a Twitter account, optimizing a page, content types, posting contents, Integrating a
personal brand on Twitter, Twitter Analytics & Ads, post assistants and automation for Twitter.

Module No. 4: YouTube marketing 08

Youtube marketing, creating a youtube channel, posting content, youtube analytics,
Google Pages for YouTube Channels, Video Flow, Verify Channel, Webmaster Tool –
Adding Asset.
Module No. 5: Search Engine Optimization-Recent trends and 08
challenges

Search Engine Optimisation (SEO) Introduction, Understanding SEO, User Insights,

Benefits and Challenges, Content Marketing, Traditional Media vs Social Media, recent
trends and challenges in Social Media marketing.

Skill Developments Activities:

a) Prepare Facebook Page in your name.
b) Open a YouTube channel.
c) Create a blog and write an article on Climate change.
d) Create a search engine optimization (SEO) dashboard.
Text Books:

 Annmarie Hanlon (2022), Digital Marketing Strategic Planning & Integration,2nd

Edition, SAGE Publications Ltd.
 Matt Golden (2022), Social Media Marketing, 1st Edition, Bravex Publications.
 Simon Kingsnorth (2022), The Digital Marketing Handbook: Deliver Powerful
Digital Campaigns, 1st Edition, Kogan Page.
 Melissa Barker, Donald I. Barker, Nicholas F. Bormann and Debra Zahay (2016),
Social Media Marketing: A Strategic Approach, 2nd Edition, Cengage Learning.
 Tracy L. Tuten and Michael R. Solomon, (2016), Social Media Marketing, 2nd
Edition, Sage Publications India Private Limited.
Note: Latest edition of text books may be used.
 Name of the Program: BBA
Course Code: BBA 3.7
Name of the Course: RURAL MARKETING (OEC)

Course Credits No. of Hours per Week Total No. of Teaching Hours

3 Credits 3 Hrs. 42 Hrs.

Pedagogy: Classroom lectures, Tutorials, and Case study method.

Course Outcomes: On successful completion of the course, the Students will

demonstrate

 Describe the importance and application of various concepts of rural marketing.

 demonstrate the appropriate selection of the segmentation, targeting and
positioning strategies along with the environmental factors that influence rural
consumers’ buying behaviour.
 Design a Pricing Strategy that suits the characteristics of rural products and the
stage in the product life cycle.
 Formulate the appropriate marketing communication and rural distribution
channel plans to promote and deliver the rural products.
 Appraise the recent trends in Rural marketing and the application of digital
technology in rural marketing.

Syllabus: Hours

Module No. 1: Introduction to Rural Marketing 08

Nature and scope of rural marketing, rural vs urban markets, concepts and classification
of rural markets, rural marketing environment, rise of rural consumerism.

Module No. 2: Rural Consumer Behaviour 06

Consumer buying Behaviour in rural markets, factors affecting consumer behaviour.

Market segmentation – Bases for segmenting rural consumer markets.

Module No. 3: Rural Product and Pricing Strategy 08

Rural product, Rural product classification, Product Life Cycle, Product Life Cycle
strategies in rural markets, New Product Development in rural markets, Branding for
rural markets. Pricing for rural markets – Factors and strategies.

Module No. 4: Rural Distribution and Communication Strategy 10

Wholesaling and retailing in the rural market, rural mobile traders, rural distribution
models- FMCG companies, durable companies, Service organizations, emerging
distribution models.
Rural communication strategy: challenges in rural Communication, creating
promotion mix for rural audiences - advertisement, sales promotion, publicity.

Module No. 5: Trends in Rural Marketing 10

Digitizing rural India, online marketing reach in the rural market, recent trends in
packing, labelling, grading, transporting, order processing, payment methods, storage
and warehousing. Corporate Farming -Meaning Only.

Include live cases (ITC E-Choupal, TARAhatt, EID Parry’s Indiagriline)

Skill Developments Activities:

a)Prepare a Product life cycle for a Rural product
b)Select a Rural Product and conduct a Consumer Satisfaction Survey
c)Prepare an advertisement copy for a rural product
d)Visit an APMC Yard/Mandi’s and prepare a report on any one Agri product
pricing.
Text Books:

• Debarun Chakrabaorty and Soumya Kanti Dhara, et al. ( 2021), Rural Marketing in
India: Texts and Cases, 1st Edition Atlantic Publishers and Distributors Pvt Ltd
• Acharya SS and Agarwal NL (2019), Agricultural Marketing in India, 6th Edition,
Oxford & IBH Publishing Co Pvt Ltd.
• Dinesh Kumar and Punam Gupta (2019), Rural Marketing), 1st Edition, SAGE
Publications India Pvt Ltd.
• C. G. Krishnamacharyulu (2010), Rural Marketing: Text and Cases, 2nd Edition,
Pearson India Education Services Pvt Ltd.
• T.P.Gopalaswamy (2009) Rural Marketing-Environment, Problems and Strategies,
3rd Edition, Vikas Publishing House.
Note: Latest edition of text books may be used.
 VI SEMESTER BBA

Name of the Program: BBA

Course Code: BBA 4.1
Name of the Course: MANAGEMENT ACCOUNTING

Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs. 56 Hrs.

Pedagogy: Classroom lectures, Tutorials, and Problem Solving.

Course Outcomes: On successful completion of the course, the Students will

demonstrate:

 Explain the application of management accounting and various tool used

 Make inter – firm and inter- period comparison of financial statements
 Analyse financial statements using various ratios for business decisions.
 Prepare fund flow and cash flow statements
 Prepare different types of budgets for the business.
Syllabus: Hours

Module No. 1: Introduction to Management Accounting 8

Introduction- Meaning and Definition – Objectives – Nature and Scope–Functions- Role
of Management Accountant, Relationship between Financial Accounting and
Management Accounting, Relationship between Cost Accounting and Management
Accounting, advantages and limitations of Management.

Module No. 2: Ratio Analysis 14

Introduction-Meaning and Definition of ratio, Meaning of Accounting ratio, and Ratio
Analysis – Uses and Limitations –Classification of ratios- Liquidity ratios, Profitability
ratios and Solvency ratios. Problems on conversion of financial statements into ratios and
ratios into financial statements.

Module No. 3: Cash Flow Analysis 12

Meaning and Definition of Cash Flow Statement – Concept of Cash and Cash Equivalents
- Uses of Cash Flow Statement – Limitations of Cash Flow Statement– Differences
between Cash Flow Statement and Fund Flow Statement – Provisions of Ind. AS-7.
Procedure for preparation of Cash Flow Statement – Cash Flow from Operating
Activities – Cash Flow from Investing Activities and Cash Flow from Financing Activities
– Preparation of Cash Flow Statement according to Ind. AS- 7.
Module No. 4: Marginal Costing 10
Introduction-Meaning and definition of marginal cost, marginal costing, features of
marginal costing- terms used in marginal costing – P/V ratio, BEP, Margin of Safety,
Angle of Incidence and Break-Even Chart. Break Even Analysis- assumption and uses-
problems.

Module No. 5: Budgetary Control 12

Meaning and Definition of Budget and Budgetary Control, objectives of budgetary

control, advantages and limitations of budgetary control, essentials of effective budgeting,
Types of budget-Functional budgets, Master Budget, Fixed and Flexible Budget, Problems
on Flexible budget and Cash Budget.

Skill Developments Activities:

• Collect the financial statement of a company and calculate important ratios.
• Collect the annual report of a company and prepare a cash flow statement.
• Prepare a Break-even-chart with imaginary figures.
• Prepare a flexible budget using imaginary figures.
 Prepare a Cash budget using imaginary figures
Text Books:

1. Dr. S.N. Maheswari, Management Accounting, Mahavir Publications

2. T.S.Sexana, Advanced Cost and Management Accounting, Sultan Chand
3. Jain and Narang, Cost and Management Accounting, Kalyani Publisher.
4. Dr. S.N. Goyal and Manmohan, Management Accounting, S.N. Publications.
5. B.S. Raman, Management Accounting, United Publishers.
6. Sharma and Gupta, Management Accounting, Kalyani Publishers.
7. M N Arora, Accounting for Management, Himalaya Publisher
8. Jawahar Lal, Cost Accounting; McGraw-Hill Education (India)
Note: Latest edition of text books may be used.
 Name of the Program: BBA
Course Code: BBA 4.2
Name of the Course: FINANCIAL MARKETS & SERVICES

Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs. 56 Hrs.

Pedagogy: Classroom lectures and Tutorials

Course Outcomes: On successful completion of the course, the Students will be able to:

 Understand the financial system, Institutions, financial markets and services.

 Analyse the concepts relevant to Indian financial market and relevance.
 understand concept of financial services, types and functions.
 Understand the types of financial Instruments.
 Demonstrate an understanding the functioning of stock markets.

Syllabus: Hours

Module No. 1: Overview of Financial System 08

Introduction to Financial System – Features, Constituents of Financial System; Financial

Institutions; Financial Services; Financial Markets and Financial Instruments.

Module No. 2: Financial Institutions 16

Characteristics of Financial Institutions, Broad Categories – Money Market Institutions

and Capital Market Institutions. Objectives and Functions of Industrial Finance
Corporation of India, Industrial Development Bank of India, State Financial Corporations,
Industrial Credit and Investment Corporation of India, EXIM Bank of India, National
Small Industrial Development Corporation, National Industrial Development
Corporation, RBI Measures for NBFCs.

Module No. 3: Financial Services 12

Financial Services – Meaning, Objectives, Functions, Characteristics; Types of Financial
Services - Merchant Banking – Functions and Operations, Leasing, Mutual Funds, Venture
Capital & Credit Rating.

Module No. 4: Financial Markets and Instruments 10

Meaning and Definition, Role and Functions of Financial Markets, Constituents of
Financial Markets; Money Market Instruments, Capital Market and Instruments; SEBI
guidelines for Listing of Shares and Issue of Commercial Papers.
Module No. 5: Stock Markets 10

Meaning of Stock, Nature and Functions of Stock Exchange; Stock Market Operations -
Trading, Settlement and Custody (Brief discussion on NSDL & CSDL); Brief discussion of
BSE, NSE and OTCEI.

Skill Developments Activities:

 Visit any financial institution and prepare a report regarding its structure,
functions and performance.
 Analyze the ratings given by any credit rating agency, for at least 5 companies.
 Collect information on NASDAQ, Nifty, Sensex and write brief report on the same.
 Identify a company of your choice and record its share prices for one month.

Text Books:

1. L.M. Bhole, Financial Institutions & Markets, McGraw Hill

2. Khan, M.Y, Indian Financial System, McGraw Hill
3. Sharma, Meera, Management of Financial Institutions, Eastern Economy Edition
4. Bhole and Mahakud, Financial Institutions and Markets – Structure, Growth and
Innovations, McGraw Hill
5. Guruswamy, S., Financial Services and System, McGraw Hill
6. Edminister. R.O, Financial Institutions, Markets & Management, McGraw Hill
7. Khan. M.Y, Indian Financial System, Vikas Pub. House
8. H.R Machiraju, Indian Financial System, Vikas Pub. House
9. E.Gorden & K. Nataraj, Financial Markets and Services, HPH
Note: Latest edition of text books may be used.
 Name of the Program: BBA
Course Code: BBA 4.2
Name of the Course: BUSINESS ANALYTICS

Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs. 56 Hrs.

Pedagogy: Classroom lectures, Tutorials, and Problem Solving.

Course Outcomes: On successful completion of the course, the Students will able to:

 Understand types of analytics and data models

 Understand the role of data indecision making, sources and types of Data.
 Ability to analyse data using different data analytic tools and draw inferences.
 Understand applied statistics for business problems.
 Demonstrate visualization of data.
Syllabus: Hours

Module No. 1: Introduction to Business Analytics 12

Business Analytics, Terminologies used in Analytics: Business Analytics, Business
Intelligence, Meaning, Importance, Scope, Uses of Business Analytics, Architecture of
Business Analytics, Types of Analytics: Descriptive, Diagnostics, Predictive, Prescriptive,
Application of Business analytics, Introduction to Data Science and Big Data.

Module No. 2: Role of Data in The Organization 10

Sources of data, Use of Data in Decision making, Importance of data quality, dealing with
missing or incomplete data, Types of Digital Data- Structured, Semi Structured,
Unstructured Data. Data warehouse, Data mining, Data Integration – What, need,
advantages, approaches of Data integration, Data profiling.

Module No. 3: Tools Used for Data Analytics 11

Introduction to data analytics software – Types of data analytics software – open
source and proprietary software.
Lab sessions:
R, JAMOVI, GRETL, Python: Installation of software –Installation of packages / library
-Importing of data – Saving of data – Run descriptive Statistics – Interpret result – plotting
of charts
– inferences of chart. (Using all the four specified softwares).
Module No. 4: Database Orientation 12
Database definition, types of structures, DBMs, RDBMS, Relational Database Language ,
Introduction to SQL, Features of SQL, SQL Languages, DDL commands- Create, Add,
Drop, Constraints in SQL, DML Commands – Insert, Delete, Update, Data Query
Language – Where clause, Order by, Group by, DCL commands – Grant, Revoke, TCL
Commands – Commit, Roll Back, Save point. Aggregate Functions, Relational Algebra.

Module No. 5: Data Visualization Using Tableau (Public Version) 10

Introduction to Dimensions and measures, Types of Charts, (Pie Chart, Column Chart,
Line Chart, Bar Chart, Area Chart, Scatter Chart, Bubble Chart, Stock Chart), Basic
understanding in dashboard and storyboard. (Explain using practical examples and
students executes the examples using tableau.)

Skill Developments Activities:

1. Prepare tree map chart using Tableau.
2. Run a descriptive statistic using R and Python software.
3. Execute a summary chart in JAMOVI.
4. Execute DCL and TCL Command in SQL.

Text Books:

1. Business Analytics: Text and Cases, Tanushri Banerjee, Arvindram Banerjee,

Publisher: Sage Publication
2. Business Analytics, U Dinesh Kumar, Publication: Wiley
3. Business Analytics, R. Evans James, Publisher: Pearson
4. Fundamental of Business Analytics, Seema Acharya R N Prasad, Publisher: Wiley
5. Business Analytics: Data Analysis and Decision Making, Albright and Winston
published by Cengage Learning.
6. Swain Scheps, Business Intelligence for Dummies.
7. Rick Sherman, Business Intelligence Guidebook: From Data Integration to Analytics
8. Cindi Howson. Successful Business Intelligence, Second Edition: Unlock the Value of
BI & Big Data
9. Seema Acharya R N Prasad, Fundamentals of Business Analytics, 2ed, Wile
Note: Latest edition of text books may be used.
 Name of the Program: BBA
Course Code: BBA 4.3
Name of the Course: FINANCIAL MANAGEMENT

Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs. 56 Hrs.

Pedagogy: Classroom lectures, Tutorials, and Problem Solving.

Course Outcomes: On successful completion of the course, the Students will able:

 To identify the goals of financial management.

 To apply the concepts of time value of money for financial decision making.
 To evaluate projects using capital budgeting techniques.
 To design optimum capital structure using EBIT and EPS analysis.
 To evaluate working capital effectiveness in an organization.
Syllabus:

Module No. 1: Introduction to Financial Management Hours

12

Introduction – Meaning of Finance, Business Finance, Finance Functions, Organization

structure of Finance Department; Financial Management – Goals of Financial
Management, Financial Decisions-Types of Financial Decisions, Role of a Financial
Manager; Financial Planning – Principles of Sound Financial Planning, Steps in Financial
Planning, Factors influencing a Sound Financial Plan.

Module No. 2: TIME VALUE OF MONEY 12

Meaning, Need, Future Value (Single Flow, Uneven Flow & Annuity); Present Value
(Single Flow – Uneven Flow & Annuity); Doubling Period; Concept of Valuation --
Valuation of Bonds, Debentures and Shares (Simple Problems)

Module No. 3: FINANCING & DIVIDEND DECISIONS 12

Financing Decision: Sources of Long-Term Finance -- Meaning of Capital Structure,

Factors influencing Capital Structure, Optimum Capital Structure – EBIT, EPS Analysis,
Leverages – Problems.

Dividend Decision: Meaning & Determinants of Dividend Policy, Types of Dividends,

Bonus Shares (Meaning only)
Module No. 4: INVESTMENT DECISION 12

Meaning and Scope of Capital Budgeting, Features & Significance, Techniques --Payback
Period, Accounting Rate of Return, Net Present Value, Internal Rate of Return and
Profitability Index (Problems)

Module No. 5: WORKING CAPITAL MANAGEMENT 12

Working Capital -- Concept of Working Capital, Significance of Adequate Working

Capital, Types of Working Capital, Problems of Excess or Inadequate Working Capital,
Determinants of Working Capital, Sources of Working Capital, Estimation of Working
Capital (Simple Problems)

Skill Developments Activities:

• Calculate Equated Installment and prepare Loan Repayment schedule using imaginary
figures.

• Identify capital structure practices followed in any firm/company of your choice.

• Collect the information on various types of bonds offered by government and record
the same.

• Prepare a working capital statement using imaginary values.

Text Books:
1. I M Pandey, Financial Management. Vikas Publication.
2. Prasanna Chandra, Financial Management, TMH
3. S N Maheshwari, Financial Management, Sultan Chand
4. Khan and Jain, Financial Management, TMH
5. Dr. V Rajeshkumar and Nagaraju V, Financial management, MH India
6. Dr. Aswathanarayana.T ,Financial Management, VBH
7. K. Venkataramana, Financial Management, SHBP
8. G. Sudarshan Reddy, Financial Management, HPH
9. Sharma and Shashi Gupta, Financial Management, Kalyani Publication
Note: Latest edition of text books may be used.
 Name of the Program: BBA
Course Code: BBA 4.7
Name of the Course: BUSINESS LEADERSHIP SKILLS (OEC)

Course Credits No. of Hours per Week Total No. of Teaching Hours

3 Credits 3 Hrs. 42 Hrs.

Pedagogy: Classrooms lecture, Tutorials, and Problem Solving.

Course Outcomes: On successful completion of the course, the Students will able:
o To understand the significance of leadership skills for effective people management.
o To increase the comprehension of leadership through various leadership theories.
o To analyse different leadership styles, types, patterns and functions.
o To demonstrate an understanding of various leadership approaches for effective
management of people.
o To demonstrate an awareness of ethical leadership.
Syllabus: Hours

Module No. 1: Introduction to Business Leadership 6

Introduction to business leadership, meaning/definition of leadership, evolution and

growth of leadership; functions and characteristics of leadership; latest trends/current
scenario of business leadership.

Module No. 2: Leadership from Managerial Perspective 10

Nature of leadership, Significance or importance of leadership, Qualities of an effective
leader, leader v/s manager; authority v/s leadership; formal v/s informal leadership;
different roles of leadership; different levels of leadership; traits of an ethical leader.

Module No. 3: Leadership -Theoretical Perspectives. 8

Great man theory, Trait theory, Situational leadership theory, transactional leadership,
transformational leadership theory, Blake and Mouton’s Managerial Grid.
Module No. 4: Leadership Styles 10

Leadership styles: a) Autocratic leadership, b) Bureaucratic leadership, c) Democratic

leadership, and d) Laissez faire leadership e) Transformational Leadership, f)
Charismatice Leadership.
Module No. 5: Leadership Skills 8

Communications Skills, Decision Making Skills, Emotional Management Skills, Public

Relation Skills, Personal Values and Ethics, Conflict Resolution Skills.

Skill Developments Activities:

• Collect information about the real time corporate leaders with different leadership styles
& discuss their leadership styles and traits in the class room.
• “What if?”

This practical activity identifies how members of a team solve their problems differently?

Present the students with a workplace problem, and have each student participant write
down what they would do to solve it. Then, have each participant read their response
aloud. This can help the teacher to identify the types of leadership styles that are present
among the student participants and thereby highlight and discuss them in the class.

•Student can make a presentation on any famous corporate/political personality covering

their leadership style, their approach to people management, their effectiveness in
managing conflicts and how did they manage the crisis situations and so on.

•Analyze two cases related to leadership styles/strategies.

Text Books:

1. Northouse, P. (2007). Leadership: Theory and Practice. Sage Publications.

2. Stephen, R. P. (1988). Orgaizational Behaviour - Concepts, controversies and

Appications. New Delhi: Printice Hall of India Ltd.

3. Subba Rao. (2018). Organizational Behaviour (18th ed.). Himalaya Publishing

House.

4. Subba Rao. (2022). Personnel and Human Resource Management (5th ed.).
Bangalore: Himalay Publishing House.

5. Daloz Parks, S., Leadership can be taught: A Bold Approach for a Complex
World, Boston: Harvard Business School Press.

6. Drucker Foundation (Ed.), Leading Beyond the Walls, San Francisco: Jossey Bass.
7. Al Gini and Ronald M. Green, Virtues of Outstanding Leaders: Leadership and
Character, John Wiley & Sons Inc.

8. S Balasubramanian, The Art of Business Leadership – Indian Experiences, Sage

Publications

Note: Latest edition of text books may be used.

 Name of the Program: BBA
Course Code: BBA 4.7
Name of the Course: PERSONAL WEALTH MANAGEMENT

Course Credits No. of Hours per Week Total No. of Teaching Hours

3 Credits 3 Hrs. 42 Hrs.

Pedagogy: Classroom lectures and Tutorials

Course Outcomes: On successful completion of the course, the Students will able to:
• Demonstrate an understanding of the importance of Wealth Management and
Financial Planning in personal life.
• Identify the Real Estate Investment Routes and understand the tax planning that
minimises tax burden.
• Select and Apply the Asset Allocation strategies to balance between Risk and
Return.
• Anlayse the Retirement Planning Benefits and retirement strategies to provide
regular income for life.
• Understand the basic principles and importance various insurance polices.

Syllabus: Hours

Module No. 1: Wealth Management and Financial Planning 08

Meaning of Wealth Management, Need, Scope and Components of Wealth Management,
Process of Wealth Management, Expectations of Clients, Code of Ethics for Wealth
Manager. Challenges to WM in India – Financial Planning - Systematic Approach to
Investing (SIP, STP & SWP)- Life Cycle and Wealth Cycle - Financial Planning in India,
Legal aspects of Financial Planning.

Module No. 2: Estate Planning and Tax Planning 08

Real Estate, Role of Real Estate, Real Estate Investment Routes, Real Estate Indices -Assets
& Liabilities, Nomination, Inheritance Law, Will, Understanding Trust and Trust
Documents – Tax Planning Concepts, Assessment Year, Financial Year, Income Tax Slabs,
TDS, Advance Tax, LTCG, STCG, Carry Forward and Set-off.

Module No. 3: Asset Allocation Strategies 08

Asset allocation Strategies -Asset allocation Decision, Equity portfolio strategies -
Active Vs
Passive, Management strategies, Value Vs growth investing, -Tactical, Fixed & Flexible.
Portfolio Management Strategies - Indexing - Active - interest rate anticipation, Valuation
analysis, Credit analysis, Yield spread analysis and Bond swaps - Allocation to
Speculation, Diversification in Perspective.
Module No. 4: Retirement Planning and Employee Benefits 10

Introduction to Retirement Planning - Types of Retirement Plans - Defined Benefit and

Defined Contribution plan, Superannuation Fund and other retirement plans, Pre and
Post Retirement Planning Strategies – ESOP and ESPP.

Module No. 5: Insurance Products in Wealth Management 08

Meaning, Basic Principles of Insurance, Functions and Characteristics of Insurance- Group

Life and Health Insurance; Types of Life Insurance Policies, Types of General Insurance
Policies, Health Insurance and Group Insurance Policy – Risk Management through
Insurance.

Skill Developments Activities:

 List out different Insurance schemes

 Create your own personal portfolio using imaginary numbers and justify.
 Conduct a survey of 20 salaried employees on their investment avenues through
questionnaire.
 Prepare technical charts report of any 5 listed stocks in BSE S&P SENSEX.
Text Books:

• Pawan V. Jhabak – Wealth Management, Himalaya Publishing Hou Himalaya

Publishing House Pvt. Ltd., Mumbai - 400 004.

• S.K Bagchi – Wealth Management Jaico Publishing House, Firs Edition.

• NSE Academy – Financial Planning and Wealth Management.

• NCFM Work Book – Financial Markets (Advanced).

Note: Latest edition of text books may be used.

 Name of the Program: BBA
Course Code: BBA 4.7
Name of the Course: FINANCIAL LITERACY AND INVESTMENT AWARENESS

Course Credits No. of Hours per Week Total No. of Teaching Hours

3 Credits 3 Hrs. 42 Hrs.

Pedagogy: Classroom lectures and Tutorials

Course Outcomes: On successful completion of the course, the Students will able to:

 Provide the foundation for financial decision making.

 List out various savings and investment alternatives for a common man.
 Give a detailed overview of stock market and stock selection
 Orient the learners about mutual funds and the criteria for selection

Syllabus: Hours

Module No. 1: Foundation for Finance

Understand the need for financial planning-basic concepts-life goals and

financial goals-form of a sample financial plan for a young adults.

Economics-Meaning-scope-key concepts influencing decisions making

both micro and macro.
Banking in India- Types of Bank Deposits, Deposit Insurance (PMJDY),
Traditional and New Banking Models. Debit and Credit Cards. Digital 04 Hours
Payment System-Internet Banking(NEFT, RTGS and IMPS) Mobile
Banking, Mobile Wallets, AEPS, UPI.

Orientation to Financial Statements-financial terms and concepts, model

for reading financial statements, basic ratios for evaluating companies
while investing-Time Value of Money-Concept of Compounding and
Discounting.

Module No. 2: Investment Management

Investment Goals-Basic investment objectives-investment goals-time

framing-assessing risk profile-concept of diversification-risk
measurement tools.
Investment and Saving Alternatives for a Common Investor:
Insurance-Health, Life and Other General Insurance (Vehicle Insurance, 08 Hours
Property Insurance etc). Retirement and Pension Plans-National Pension
System, Atal Pension Yogana, PM-SYM Yojana, PMLVMY, PMKMDY
etc., stocks, bonds, mutuals funds. Investor Protection and Grievance
Redressal.
Stock Markets: Primary Market and Secondary Market, Stock
Exchanges, Stock Exchange Operations-Trading and Settlement, Demat
Account, Depository and Depository Participants.

Stock Selection: Fundamental Analysis-Economy Analysis, Industry

Analysis and Company Analysis. Technical Analysis-Graphical
Patterns, Candle-Stick Patterns, Indicator and Oscillators.
Stock Return and Risk: Analysing risk and returns trade off-relationship-
investment risk.

Module No. 3: Mutual Funds and Financial Planning Essentials

Mutuals Funds: Features of Mutual Funds, Mutuals Fund History in
India, Major funds houses in India and Mutual Fund Schemes. Types of
Mutual Funds Plan. Net Asset Value.

Criteria for Selection of Mutual Funds: Returns, Performance

Measures- Sharpe, Treynor, Alpha, Beta and R Square. 03 Hours

Financial Planning-Sample formats-integrating all the concepts learnt

with a personal financial plan.
Giving and Supporting-Family Support-Charitable giving-crowd
sourcing for needs.
PRACTICAL COMPONENT:
Unit 1: Foundation of Finance

 Spreadsheet Modelling
 IF Function
 SUM Function
 AVERAGE Function: INDEX, MATCH and VLOOKUP
Function:
 RANK Function
 SUMPRODUCT Function
 MAX & MIN Function 06 Hours
 ERRORS in Modeling (#VALUE!, #NAME?, #DIV/O!,
#REF!, #NUM!, #NA)
 PRESENT VALUE Functions
 FUTURE VALUE Functions
 ANNUITY Functions
 PERPETUITY Functions
 Statistical Functions in Excel
 Financial Statements in Excel
 Unit 2: Investment Management
 Administering Risk Tolerance Tool
 Group Presentations on Investment Alternatives (Advantages,
Suitability and Limitations)

 Demonstration of Stock Trading

 Economy Analysis (www.tradingeconomics.com)
 Industry Analysis (www.ibef.org) 15 Hours
 Company Analysis (www.valueresearchonline.com)
 Spreadsheet Modelling for Stock Valuation (Dividend Discount
 Model, Free Cash Flow Model and Relative Valuation)
 Demonstration of Technical Analysis and Exercises (NSE -
 TAME)
 Spreadsheet Modelling for calculating Stock Return, Risk and
Beta
Unit 3: Mutual Funds and Financial Planning Essentials
 Identification of Fund Houses in India, Schemes and Plans of each
Mutual Fund House (www.amfiindia.in, www.valueresearchonline.com)
 Exercises on Calculation of Net Asset Value 06 hours
 Demonstration of Mutual Fund Fact Sheet
 Exercises on reading performance measures and selection of
mutual funds.
 Preparation of Financial Plan.
Skill Developments Activities:

 Prepare a Spreadsheet modelling using financial functions.

 Prepare a group presentation on investment alternatives (advantages,
sustainability and limitations)
 Prepare a exercise on calculation of net asset value of mutual fund scheme.
Reference:

1. RBI Financial Education Handbook

2. NSE Knowledge Hub, AI-powered Learning Experience Platform for BFSI

3. NSE Academy Certification in Financial Markets (NCFM) Modules:

a. Macroeconomics for Financial Markets

b. Financial Markets (Beginners Module)

 c. Mutual Funds (Beginners Module)

d. Technical Analysis

Note: Latest edition of text books may be used.

Text Books:

Prasanna Chandra, Financial Management, Mc Graw Hill.

Aswath Damodaran, Corporate Finance, John Wiley & Sons Inc.

Pitabas Mohanty, Spreadsheet Skills for Finance Professionals, Taxmann Publications.

Fischer & Jordan, Security Analysis and Portfolio Management, Prentice Hall.

Websites:

1. www.sebi.gov.in

2. www.nseindia.com

3. www.amfiindia.com

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