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Bangalore University BCA 4th Semester Study Materials and Previous Year Question Paper

April 14, 2021

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Bangalore University BCA syllabus

Syllabus

FOURTH SEMESTER BCA

BCA401T: INDIAN LANGUAGE

Syllabus as per the one prescribed for science courses of Bangalore University.

BCA402T: ENGLISH

Syllabus as per the one prescribed for science courses of Bangalore University.

BCA403T: VISUAL PROGRAMMING

Total Teaching Hours : 60 No of Hours / Week : 04 Unit - I

Introduction to Visual Programming: The intergrated Development Environment – menu bar, tool bar, from designer, project explorer , properties window , from layout window , The Visual Programing editor. The form object: Properties , events and methods pf forms ; Properties – Name , Captain , Backcolor, Borderstyle , controlbox , maxbutton , minbutton, moveable, startup position , height, width , left, top, scalemode, window, state ; Events –load ,unload , Clerk, Activate , Deactivate , Resize, methods – Show , hide , cls , Unload ,print , Controls –Properties and events of different controls such as command buttons , labels , textboxes image controls , timer, horizontal and vertical scroll bars , option buttons , check boxes , frames lists and combo boxes. Predefined Dialog Boxes – MsgBox and InputBO

[ 12 Hours ] Unit - II

Programming: Data types, variables; declaration and scope arithmetic operations, Study of form and code modules, private and public procedures , Main o procedure , Suba and Functions. Mathematical and string Functions; Branching and Looping Statement ; If – Then , if –Then –Else and Nested If Statements; Select Case –different forms; For – Next , While – Wend and Do – Loops statements ; Arrays- declaration . Static and dynamic arrays. Array and Function, menus and toolbars-Creating menus and toolbars, Working with the menu editor , Designing Multiple Document interface forms. Microsoft common controls.

[ 12 Hours ]

Page 23 of 38

Unit - III

OOP methods and properties of an object, class Modules , Encapsultation and Inheritance characteristics Dynamic Link Libraries (DLLs) and Windows API ; Designing Help files ; File handling – Sequential ,Random access and Binary files, Database connectivity – DAO and ADO Tables and Queries, ActiveX Data objects.

[ 12 Hours ] Unit – IV

Visual C++ Programming: Objects-Classes-VC++Components – Resources-Event Handling – Menus – Dialog Boxes – Importing VBX Controls – Files – MFC File Handling – Document View Architecture – Serialization.

[ 12 Hours ] Unit – V

Interfacing Other Applications – Multiple Document Interface (MDI) – Splitter Windows – Exception Handling – Debugging – Object Linking and Embedding (OLE) – Database Application – DLL- ODBC.

[ 12 Hours ] Text Books:

Gurumit Singh, “Visual Basic 6”, First Edition, Firewall Media, 2007. Reference Books:

1.Charles Petzold, “Windows Programming”, 5th Edition, Microsoft Press, 1999. 2.Steve Holzner, “Visual C++ Programming”, Second Edition, PHI, 1994. 3.Go ttfried, “Programming with Visual Basic 6”, PHI, 2000.

BCA404T : UNIX PROGRAMMING

Total Teaching Hours : 60 No of Hours / Week : 04 Unit - I

Introduction: History, salient features, Unix system architecture, Unix command format, Unix internal and external commands, Directory commands, File related commands, Disk related commands, general utilities. Unix File System: Boot inode, super and data block, in-core structure, Directories, conversion of pathname to inode, inode to a new file, Disk block allocation. Process Management: Process state and data structures of a Process, User vs, kernel node, context of a Process, background processes, Process scheduling commands, Process terminating and examining commands.

[ 12 Hours ]

Unit - II

Secondary Storage Management: Formatting, making file system, checking disk space, mountable file system, disk partitioning, file compression. Special Tools and Utilities: Filters, Stream editor SED and AWK, Unix system calls and library functions, Processes, signals and Interrupts, storage and compression facilities.

[ 12 Hours ] Unix - III

Shell Programming: Vi editor, shell types, shell command line processing, shell script features, executing a shell script, system and user-defined variables, expr command, shell screen interface, read and echo statement, command substitution, escape sequence characters, shell script arguments, positional parameters, test command, file test, string test, numeric test. [ 12 Hours ]

Unit – IV

Conditional Control Structures-if statement, case statement Looping Control Structure while, until, for, statements. Jumping Control Structures – break, continue, exit. Shell Programs covering the above concepts. [ 12 Hours ]

Page 24 of 38

Unit – V

Unix System Communication: Introduction, write, read, wall commands, sending and handling mails. System Administration: Roles of a System Administrator, File System Maintenance, System Startup and Shutdown, User Management, Backup and Restore, Doemons, Domain Name System DNS, Distributed File System.

[ 12 Hours ]

Text Books:

M.G.Venkateshmurthy, “Introduction to UNIX & SHELL Programming”, First Edition, Pearson Education, 2004.

Reference Books:

Forouzan,“Unix and Shell Programming”, 1st Edition,2008 Cengage Learning India
UNIX and Shell Programming, Archana Verma, Firewall Media.

BCA405T: OPERATIONS RESEARCH

Total Teaching Hours : 65 No of Hours / Week : 05 Unit - I

Linear Programming Problems: Origin and development of operations research, Linear Programming Problem –formulation of Lenear Programming problem, Graphical solution. Theory of simplex method. Use of artifical variables and their solution. [ 13 Hours ]

Unit - II

Transportation Problem: Mathematical formulation of transportation problem, Initial basic Feasible solution, North West corner rule, Matrix minima method, Vogel’s approximation method, MODI method to find optimal solution.

[13 Hours ]

Unit - III

Assignment Problem: Mathematical formulation of an Assignment problem, Assignment algorithm, Hungarian Method to solve Assignment Problem.

[ 13 Hours ]

Unit - IV

Network Analysis: Basic components of Network, Rules for drawing Network diagram Time calculation in Networks. Critical Path Method and PROJECT Evaluation and Review Techniques. Algorithm and flow chart for CPM and PERT.

[ 13 Hours ]

Unit - V ` Theory of Games: Two –person Zero –sum Games, the maximin and Minimax principle, Saddle point and value of the Game. Game without saddle points, mixed strategies, solution for 2X2 games, Graphical method Dominance property.

[ 13 Hours ] Text books:

Taha, “Operations Research”, 7th edition, Pearson Education, 2007. References Book:
Billey E. Gillett, “Introduction to Operations Research” , Himalaya Publishing House, Delhi, 1979.
Hamady A.Taha “Operations Research” , Collin Mac Millan, 1982.

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Bangalore University and Bangalore North University BCA 2nd Semester Study Materials and Previous Year Question Paper

April 12, 2021

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Bangalore University 2nd Sem BCA Study Materials

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Bangalore University BCA syllabus

Click Here For Download Syllabus

Syllabus

SECOND SEMESTER BCA

BCA201T: INDIAN LANGUAGE

Syllabus as per the one prescribed for science courses of Bangalore University.

BCA202T: ENGLISH

Syllabus as per the one prescribed for science courses of Bangalore University.

BCA203T: DATA STRUCTURES

Total Teaching Hours : 60 No of Hours / Week : 04 Unit-I

Introduction and Overview: Definition, Elementary data organization, Data Structures, data structures operations, Abstract data types, algorithms complexity, time-space tradeoff. Preliminaries: Mathematical notations and functions, Algorithmic notations, control structures, Complexity of algorithms, asymptotic notations for complexity of algorithms. String Processing: Definition, Storing Stings, String as ADT, String operations, word/text processing, Pattern Matching algorithms.

[ 12 Hours ]

Unit-II

Arrays: Definition, Linear arrays, arrays as ADT, Representation of Linear Arrays in Memory, Traversing Linear arrays, Inserting and deleting, Sorting: Bubble sort, Insertion sort, Selection sort, Searching: Linear Search, Binary search, Multidimensional arrays,

Page 12 of 38

Matrices and Sparse matrices. [ 12 Hours ]

Unit-III

Linked list: Definition, Representation of Singly linked list in memory, Traversing a Singly linked list, Searching a Singly linked list, Memory allocation, Garbage collection, Insertion into a singly linked list, Deletion from a singly liked list; Doubly liked list, Header liked list, Circular linked list.

[ 12 Hours ]

Unit-IV

Stacks – Definition, Array representation of stacks, Linked representation of stacks, Stack as ADT, Arithmetic Expressions: Polish Notation, Application of Stacks, Recursion, Towers of Hanoi, Implementation of recursive procedures by stack. Queues – Definition, Array representation of queue, Linked list representation of queues Types of queue: Simple queue, Circular queue, Double ended queue, Priority queue, Operations on Queues, Applications of queues.

[ 12 Hours ] Unit-V

Graphs: Graph theory terminology, Sequential representation of Graphs: Adjacency matrix, traversing a Graph. Tree – Definitions, Binary trees, Representing binary trees in memory, Traversing Binary Trees, Binary Search Trees, Searching, Inserting and Deleting in a Binary Search Tree.

[ 12 Hours ] TEXT BOOKS

Seymour Lipschutz, “Data Structures with C”, Schaum’s outLines, Tata McGraw-Hill, 2011.

REFERENCES BOOKS

Mark Allen Weiss, “Data Structures and Algorithm Analysis in C”, Second Edition, Pearson Education, 2013.
Robert Kruse, C.L.Tondo, Bruce Leung, Shashi Mogalla, “Data Structures and Program Design using C”, Pearson Education, 2009.
Forouzan, “A Structured Programming Approach using C”, 2nd Edition, Cengage Learning India, 2008.

BCA204T : DATA BASE MANAGEMENT SYSTEMS

Total Teaching Hours : 60 No of Hours / Week : 04 Unit - I

Introduction: Database and Database Users, Characteristics of the Database Approach, Different people behind DBMS, Implications of Database Approach, Advantages of using DBMS, When not to use a DBMS. Database System Concepts and architecture: Data Models, Schemas, and Instances. DBMS Architecture and Data Independence., Database languages and interfaces. The database system Environment, Classification of DBMS.

[ 12 Hours ]

Unit - II

Data Modelling Using the Entity-Relationship Model: High level conceptual Data Models for Database Design with and example., Entity types, Entity sets, attributes, and Keys, ER Model Concepts, Notation for ER Diagrams, Proper naming of Schema Constructs, Relationship types of degree higher than two. Record Storage and Primary File Organization: Secondary Storage Devices. Buffering of Blocks. Placing file Records on Disk. Operations on Files, File of unordered Records (Heap files), Files of Ordered

Page 13 of 38

Records (Sorted files), Hashing Techniques, and Other Primary file Organization. [ 12 Hours ]

Unit - III

Functional Dependencies and Normalization for Relational Database: Informal Design Guidelines for Relational schemas, Functional Dependencies, Normal Forms Based on Primary Keys., General Definitions of Second and Third Normal Forms Based on Primary Keys., General Definitions of Second and Third Normal Forms, Boyce-Codd Normal Form. Relational Data Model and Relational Algebra: Relational Model Concepts., relational Model Constraints and relational Database Schema, defining Relations, Update Operations on Relations., Basic Relational Algebra Operations, Additional Relational Operations., Examples of queries in the Relational Algebra., Relational Database design Using ER-to-Relational Mapping.

[ 12 Hours ]

Unit – IV

Relational Database Language: Data definition in SQL, Queries in SQL, Insert, Delete and Update Statements in SQL, Views in SQL, Specifying General Constraints as Assertions, specifying indexes, Embedded SQL. PL /SQL: Introduction. [ 12 Hours ]

Unit - V

Transaction Processing Concepts: Introduction, Transaction and System Concepts, Desirable properties of transaction, Schedules and Recoverability, Serializability of Schedules, Transaction Support in SQL, Locking Techniques for Concurrency Control, Concurrency Control based on time stamp ordering.

[ 12 Hours ] Text book:

Remez Elmasri and Shamkant B. Navathe, “Fundamentals of Database Systems”, 5th Edition, Pearson Education, 2007.

References:

Abrahamsi. Silberschatz, Henry. F. Korth, S. Sudarshan, “Database System Concepts” 6th Edition, McGraw Hill, 2012.
C.J.Date, “Introduction to database systems”, Eight Edition, Addison Wesley, 2003.

BCA205: NUMERICAL AND STATISCAL METHODS

Total Teaching Hours: 65 No of Hours / Week : 05 Unit - I

Floating-point representation and errors-Normalized floating-point forms, Errors in representing numbers, Floating point machine number and machine epsilon, Loss of significance and its avoidance. Roots of equations-locating roots of f(x)=0 Bisection method, Newton’s method, Secant method.

[ 13 Hours ]

Unit - II

Interpolation and numerical differentiation-polynomial interpolation, Lagrange and Newton form of interpolating Polynomial, Divided difference and recursive property, Inverse interpolation, First and Second derivative formulae via interpolation Polynomials. Numerical integration-Trapezoidal, Simpson’s and adaptive Simpson rules.

[ 13 Hours ] Unit - III

System of linear equations-Gaussian elimination and back substitution-partial and complete pivoting, Doolittle, Cholesky and Crout LU decomposition methods, Jacobi and

Page 14 of 38

Gauss – Seidel iterative methods. Power (and inverse power) method of obtaining largest (smallest) eigenvalue and corresponding eigenvector. Ordinary differential equations initial value problem, Picard’s, Taylor series, Runge-Kutta first, second and fourth order methods.

[ 13 Hours ]

Unit – IV

Basics concepts and definition of statistics. Mean, Standard deviation, coefficient of Variation, skewness & kurtosis, Carl Pearson Correlation, Rank correlation and illustrated examples. Probability: Basic concept and definition of probability, probability axioms, Laws of Probability, Conditional probability, Bayes theorem , Problems and application.

[ 13 Hours ]

Unit - V

Random variable and Expectation: Discrete and continuous random variables, expectation of random variables, theorems on expectation, illustrative examples. Probability Distribution: Probability function, Probability mass/density function, Discrete Distribution – Bernoulli, Binomial Distribution, Continuous distribution – Normal Distribution, applications and problems.

[ 13 Hours ]

Text Books:

M.K.Jain, SRK Iyengar and R.K. Jain Numerical methods for Scientific and Engineering Computation: Wiley Eastern.
Ronald E Walpole & Raymond H Meyers : Probability & Statistics for Engineers and Scientists (Second Edition).

References

J.Medhi : Statistical Methods New Age Publications.
S.C.Gupta and V.K.Kapoor – Elements of Mathematics, Statistics, Sultan Chand and Sons.

BCA203P : DATA STRUCTURES USING C LAB

PART - A

Write a menu driven C program to perform the following string operations without using string functions: (i) String Length (ii) String Concatenation (ii) String Reverse
Write a C program to search for an element in an array using Binary search 3. Write a C program to sort a list of N elements using Selection Sort Algorithm. 4. Write a C program to construct a singly linked list and perform insertion, deletion and Display operations.
Write a C program to demonstrate the working of stack using liked list. 6. Write a C program for Towers of Hanoi problem.
Write a C program to find GCD of two numbers using recursion 8. Write a C program to convert infix arithmetic expression to post fix expression. 9. Write a C program to simulate the working of Circular Queue using an array. 10. Write a C program to create and traverse a binary search tree.

PART – B

During practical examination the External and Internal examiners may prepare exam question paper related to theory syllabus apart from Part-A. (A minimum of 10 Programs has to be prepared).

Note :

Page 15 of 38

a) The candidate has to write two the programs One from Part-A and other from Part-B and execute one program as of External examiner choice.
b) A minimum of 10 Programs has to be done in Part-B and has to be maintained in the Practical Record.
c) Scheme of Evaluation is as follows:

Writing two programs - 10 Marks

Execution of one program - 10 Marks

Formatting the Output - 05 Marks

Viva - 05 Marks

Record - 05 Marks

Total - 35 Marks

BCA304P: DATABASE MANAGEMENT SYSTEM LAB

PART - A

The STUDENT detail databases has a table with the following attributes. The primary keys are underlined. STUDENT(regno: int, name: string, dob: date, marks: int) i) Create the above table.
ii) Remove the existing attributes from the table.

iii) Change the date type of regno from integer to string.

iv) Add a new attribute phoneno to the existing table.
v) Enter five tuples into the table.
vi) Display all the tuples in student table.
A LIBRARY database has a table with the following attributes.

LIBRARY(bookid:int, title:string, author:string, publication:string, yearpub:int, price:real) i) Create the above table.

ii) Enter the five tuples into the table

iii) Display all the tuples in student table.

iv) Display the different publishers from the list.
v) Arrange the tuples in the alphabetical order of the book titles.
vi) List the details of all the books whose price ranges between Rs. 100 and Rs. 300 3. The SALARY database of an organization has a table with the following attributes. EMPSALARY(empcod:int, empnamee:string, dob:date, department:string, salary:real) i) Create the above table.
ii) Enter the five tuples into the table

iii) Display all the number of employees working in each dapartment. iv) Find the sum of the salaries of all employees.

v) Find the sum and average of the salaries of employees of a particular department. vi) Find the least and highest salaries that an employee draws.

Page 16 of 38

Consider the insurance database given below. The primary keys are underlined and the data types are specified.

PERSON(driver-id-no: string, name: string, address:strong)

CAR(regno: string, model: string, year: int)

ACCIDENT(report-no: int, date: date, location: String)

OWNS(driver-id-no: string, regno: string)

PARTICIPATED(driver-id-no: string, regno: string, report-no: int, damage-amount: int) i) Create the above tables by properly specifying the primary keys and the foreign keys ii) Enter atleast five tuples for each relation.

iii) Demonstrate how you

a) Update the damage amount for the car with a specific regno in the accident with report no 12 to 25000.
b) Add a new accident to the database.
iv) Find total number of people who owned cars that were involved in accidents in 2002 v) Find the number of accidents in which cars belonging to a specific model were involved 5. Consider the following database of students enrollment in courses and books adopted for each course.

STUDENT(regno: string, name: string, major: strong, bdate: date)

COURSE(course-no: int cname: string, dept: string)

ENROLL(reg-no: string, course-no: int, sem: int, marks: int)

BOOK-ADOPTION(course-no: int, sem: int, book-isbn: int)

TEXT(book-isbn: int, book-title: string, publisher: string, author: string) i) Create the above tables by properly specifying the primary keys and the foreign keys ii) Enter atleast five tuples for each relation.

iii) Demonstrate how you add a new text book to the database and make this book be adopted by some department.

iv) Produce a list of text books (include Course-no, book-isbn, book-title) in the alphabetical order for courses offered by the ‘Compute Science’ department that use more than two books.
v) List any department that has all its adopted books published by a specific publisher. 6. The following tables are maintained by a book dealer

AUTHOR(author-id: int, name: string, city: string, country: string)

PUBLISHER(publisher-id: int name: string, city: string, country: string)

Page 17 of 38

CATLOG(book-id: int, title : string, author-id: int, publisher-id: int, category: int, year: int, price: int)

CATEGORY(category-id: int, description: string)

ORDER-DETAILS(order-no: int, book-id: int, quantity: int)

i) Create above tables by properly specifying the primary keys and the foreign keys. ii) Enter atleast five tuples for each relation.

iii) Give the details of the authors who have 2 or more books in the catalog and the price of the books is greater than the average price of the books in the catalog and the year of publication is after 2010.

iv) Find the author of the book which has maximum sales.
v) Demonstrate how to increase price of books published by specific publisher by 10% 7. Consider the following database for BANK.

BRANCH(branch-name: string, branch-city: string, assets: real)

ACCOUNT(accno: int, banch-name: string, balance: real)

DEPOSITOR(customer-name: string, accno: int)

CUSTOMER(customer-name: string, customer-street: string, customer-city: string) LOAN(loan-no: int, branch-name: string, amount: real)

ORROWER(customer-name: string, loan-no: int)

i) Create the above tables by properly specifying the primary keys and foreign keys. ii) Enter atleast five tuples for each relation.

iii) Find all the customers who have atleast two accounts at the main branch. iv) Find all customer who have an account at all the branches located in a specific city. v) Demonstrate how t0 delete all account tuples at every branch located in specific city. 8. Consider the following database for ORDER PROCEESING.

CUSTOMER(cust-no: int, cname: string, city: string)

ORDER(orderno: int, odate: date, ord-amt: real)

ORDER_ITEM(orderno: int, itemno:int, qty: int)

ITEM(itemno: int, unitprice: real)

SHIPMENT(orderno: int, warehouseno: int, ship-date: date)

WAREHOUSE(warehouseno: int, city: string)

i) Create the above tables by properly specifying the primary keys and the foreign keys ii) Enter atleast five tuples for each relation.

iii) List the order number and ship date for all orders shipped from particular warehouse.

Page 18 of 38

iv) Produce a listing: customer name, no of orders, average order amount v) List the orders that were not shipped within 30 days of ordering

PART – B

During practical examination the External and Internal examiners may prepare exam question paper related to theory syllabus apart from Part-A. (A minimum of 8 Programs has to be prepared).

Note :

a) The candidate has to write two the programs One from Part-A and other from Part-B and execute one program as of External examiner choice.
b) A minimum of 8 Programs has to be done in Part-B and has to be maintained in the Practical Record.
c) Scheme of Evaluation is as follows:

Writing two programs - 10 Marks

Execution of one program - 10 Marks

Formatting the Output - 05 Marks

Viva - 05 Marks

Record - 05 Marks

Total - 35 Marks

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Bangalore University BBA Notes And Solved Question Paper

Bangalore University 5th Sem BBA Previous Year Question Paper and Study Materials

February 1, 2021

by Admin with No Comment Bangalore North University Bangalore University BBA

Bangalore University BCA 5th sem Study Material, Previous Year Question Paper, Solved Question Paper, Notes Are Available Free Download

Bangalore University 3rd Sem BBA Study Materials

February 1, 2021

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Bangalore University 3rd Sem BBA Study Materials

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Bangalore University and Bangalore North University BBA syllabus 2021

Old Syllabus

3.2 SOFT SKILLS FOR BUSINESS

OBJECTIVE:

The objective is to develop both oral and written communication skills relating to organizational and Business issues

Unit 1: ELEMENTS OF COMMUNICATION 14Hrs Meaning, Importance, Objectives & Principles of Communication, , Process, impediments of effective communication, Strategies for effective communication. Types and forms of communication Nonverbal Communication- Body Language, Gestures, Postures, Facial Expressions, Dress codes, The Cross Cultural Dimensions of Business Communication, Listening & Speaking, Techniques of Eliciting Response, Probing Questions, Observation, Business and social etiquette.

Unit 2: PUBLIC SPEAKING 10 Hrs Importance of Public Speaking and Speech Composition - Principles of Effective Speaking& Presentations. Technical speeches & Non-technical presentations. Speech for introduction of a speaker - Speech for vote of thanks -Occasional speech - Theme speech. Moderating programs - Use of Technology

Unit 3: INTERVIEW TECHNIQUES 08 Hrs Importance of Interviews, Art of conducting and giving interviews, Placement interviews - discipline interviews - Appraisal interviews – Exit interviews.

Unit 4: MEETINGS 08Hrs Importance of Meetings -Opening and Closing Meetings - Participating and Conducting Group discussions. Brain Storming, e– Meetings, preparing agenda and minutes of the meeting

Unit 5: BUSINESS COMMUNICATION 16Hrs Business Letters: Inquiries, Circulars, Quotations, Orders, Acknowledgments Executions, Complaints, Claims &Adjustments, Collection letter, Banking correspondence, Agency correspondence, Bad news and persuading letters, Sales letters, Job application letters - Bio-data, Covering Letter, Interview Letters, Letter of Reference. Memos, Minutes, Circulars &Notices.

SKILL DEVELOPMENT

∙ Conduct a mock meeting and draft minutes of the meeting.

∙ Draft a letter of enquiry to purchase a laptop.

∙ Draft your bio-data.

∙ Prepare your Career Plan.

BOOKS FOR REFERENCE

Rai & Rai – Soft Skill for Business, HPH
Santhosh Kumar – Soft Skill for Business, VBH.
C.G.G Krishnamacharyulu&Lalitha :Soft Skills of Personality Development, HPH. 4. Lesikar, R.V. &Flatley, M.E. (2005). Basic Business Communication Skills for

23 Empowering the Internet Generation. Tata McGraw Hill Publishing Company Ltd.,New Delhi. 5. Rai&Rai: Business Communication Himalaya Publishing House

Rajkumar, Basic of Business Communication
Ludlow, R. & Panton, F. (1998). The Essence of Effective Communications. Prentice Hall of India Pvt. Ltd.
M.S. Rao : Soft Skills – Enhancing Employability I.K. International PH.
Rao& Das : Communication Skills, I.K. International PH.
Adair, J. (2003). Effective Communication. Pan McMillan.
Thill, J. V. &Bovee, G. L. (1993). Excellence in Business Communication. McGrawHill, New York. 12. Bowman, J.P. &Branchaw, P.P. (1987). Business Communications: From Process to Product. Dryden Press, Chicago.
Sharma S.P. & Others, Business Communication, VBH.
Banerjee : Soft Skills Business and Professional Communication, I.K. International

24 3.3 CORPORATE ACCOUNTING

OBJECTIVE

The objective of this subject is to enable the students to have a comprehensive understanding about the provisions of the Company‟s Act and Corporate Accounts.

Unit 1: COMPANY FINAL ACCOUNTS 20 Hrs Statutory Provisions regarding preparation of Company Final Accounts – Treatment of Special Items – Managerial Remuneration – Tax deducted at source – Advance payment of Tax – Provision for Tax – Depreciation – Interest on debentures – Dividends – Rules regarding payment of dividends ( Theory only) – Transfer to Reserves – Preparation of Profit and Loss Account and Balance Sheet as per Section 219(1)(b) (IV) and form 23AB. Abridged Profit and Loss Account – Abridged Balance Sheet (Vertical Form).

Unit 2: FINANCIAL STATEMENTS ANALYSIS 10 Hrs Analysis of financial statements – comparative statements, comparative income statement, comparative Balance sheet – common size statements – Common size income statement, common size Balance Sheet – Trend percentages. Reporting to management – Management Decision and Analysis.

Unit 3: VALUATION OF GOODWILL 8Hrs Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill – Methods of Valuation of Goodwill - Average Profit Method – Super Profit Method – Capitalization of Super Profit Method – Annuity Method – Capitalization of Profit Method.

Unit 4: VALUATION OF SHARES 8 Hrs Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation – Asset Backing or Intrinsic Value Method – Yield Method – Earning Capacity Method – Fair Value Method - Rights Issue and Valuation of Rights Issue.

Unit 5: HOLDING COMPANY ACCOUNTS 10 Hrs Introduction – Meaning of Holding Company – Subsidiary Company – Steps – Pre Acquisition Profits – Post Acquisition Profits – Minority Interest – Cost of Control or Capital Reserve – Unrealized Profit – Mutual Indebtedness – Preparation of Consolidated Balance Sheet (As per AS21).

SKILL DEVELOPMENT

Collect and fill the share application form of a limited Company.
Collect a Prospectus of a company and identify the reasons to invest or not to invest in shares. ● List the various functions of underwriters.
Collect annual report of a Company and List out its assets and Liabilities.
Collection of latest final accounts of a company and find out the net Asset value of shares ● List out the conditions to be fulfilled for redemption of Preference shares.

BOOKS FOR REFERENCE

Anil Kumar - Marriappa – Corporate Accounting , HPH.
M.A.Arunachalam & K.S.Raman: Corporate Accounting – II, HPH.
Dr. S.N. Maheswari , Financial Accounting, Jain Book Depot.
V.K. Goyal: Corporate Accounting, PHI.
Soundrarajan A & K. Venkataramana, Corporate Accounting, SHBP.
S. P. Jain and K. L. Narang – Corporate Accounting, Kalyani Publishers.
SP Iyengar, Advanced Accountancy, Sultan Chand and Sons, New Delhi.
R L Gupta, Advanced Accountancy, Sultan Chand and Sons, New Delhi..

25 3.4 HUMAN RESOURCE MANAGEMENT

OBJECTIVE

The objective is to familiarize the students with concepts and principles of Human Resource Management.

Unit 1: HUMAN RESOURCE MANAGEMENT 10 Hrs Introduction – Meaning of HRM – Objectives of HRM – Importance of HRM – Functions and Process of HRM – HR Manager - Duties and Responsibilities – Recent trends in HRM.

Unit 2: HUMAN RESOURCE PLANNING, RECRUITMENT & SELECTION 14 Hrs Meaning – Importance of Human Resource Planning – Benefits of Human Resource Planning. Recruitment – Meaning – Methods of Recruitment. Selection – Meaning – Steps in Selection Process – Problems Involved in Placement.

Unit 3: INDUCTION AND TRAINING 08Hrs Meaning, objective and purpose of Induction: Training- Need for training, benefits of training, identification of training needs and methods of training.

Unit 4: PERFORMANCE APPRAISAL AND COMPENSATION 10Hrs Introduction – Meaning and Definition – Objectives – Methods of Performance Appraisal – Uses and Limitations of Performance Appraisal. Compensation – Meaning of Compensation – Objectives of Compensation.

Unit 5: PROMOTION AND TRANSFERS 08Hrs Meaning and Definition of Promotion - Purpose of promotion, basis of promotion, Meaning of transfer, reasons for transfer, types of transfer, right sizing of work force,need for right sizing.

Unit 6: HUMAN RESOURCE DEVELOPMENT 06Hrs Meaning of HRD, Role of training in HRD, Knowledge Management, Knowledge Resources, Impact of Globalization on Human Resource Management, Problems in relation to Transnational and Multinationals.

SKILL DEVELOPMENT

Prepare a Chart showing the functions of HRM and a brief explanation on the need for each function. ● Prepare an advertisement for recruitment / selection of candidates for any organization of your choice. ● Give observation report of industrial safety practices followed by any organization of your choice ● Develop a format for performance appraisal of an employee.
Choose any MNC and present your observations on training programme.

BOOKS FOR REFERENCE

Aswathappa, Human Resource Management, Tat McGraw Hill.
Madhurimalall, Human Resource Management, HPH.
Reddy &Appanniah, Human Resource Management. HPH.
C.B.Mamoria, Personnel management, HPH.
Edwin Flippo, Personnel management, McGraw Hill.
SubbaRao, Personnel and Human Resources management, HPH.

26

S.Sadri& Others: Geometry of HR, HPH.
Rajkumar : Human Resource Management I.K. Intl 9. Michael Porter, HRM and human Relations, Juta & Co.Ltd. 10. Biswanath Ghosh, Human Resource Development and Management. 11. Rekha & Vibha – Human Resource Management, VBH. 12. K. Venkataramana, Human Resource Management, SHBP. 13. Dr. Alice Mani: Human Resource Management, SBH.

27 3.5 BUSINESS REGULATIONS

OBJECTIVE

The objective is to introduce the students to various regulations affecting business and to familiarize the students with such regulations.

Unit 1: INTRODUCTION TO BUSINESS LAWS 06 Hrs Introduction, Nature of Law, Meaning and Definition of Business Laws, Scope and Sources of Business Law, Fundamental Rights and Directive Principle of State Policies, Principles having economic significance, Overview of Business Laws in India.

Unit 2: CONTRACT LAWS 14 Hrs Indian Contract Act, 1872: Definition of Contract, essentials of a valid contract (all essentials need to be explained in great detail), classification of contracts, breach of contract and remedies for breach of contract. Indian Sale of Goods Act, 1930: Definition of contract of sale, essentials of contract of sale, conditions and warrantees, rights and duties of buyer, rights of an unpaid seller.

Unit 3: INFORMATION LAWS AND RTE 10Hrs Right to Information Act, 2005: Objectives of the RTI Act, Scope, SuoMoto disclosure, Method of seeking information, Eligibility to obtain information, Authorities under the Act,. Right to Education Act: Objectives of the RTE Act – Salient Features.

Unit 4: COMPETITION AND CONSUMER LAWS 12Hrs The Competition Act, 2002: Objectives of Competition Act, the features of Competition Act, components of Competition Act, CCI, CAT, offences and penalties under the Act.

Consumer Protection Act, 1986: Definition of the terms consumer, consumer dispute, defect, deficiency, unfair trade practices and services. Consumer Protection Act, Consumer Redressal Agencies – District Forum, State Commission, National Commission, any two landmark judgments of the Supreme Court.

Unit 5: ECONOMIC AND ENVIRONMENTAL LAWS 14Hrs FEMA 1999: Objects of FEMA, definition of important terms – authorized dealer, currency, foreign currency, foreign exchange, foreign security, Directorate of Enforcement, salient features of the FEMA, offences and penalties,

Environment Protection Act, 1986: Objects of the Act, definitions of important terms – environment, environment pollutant, environment pollution, hazardous substance and occupier, types of pollution, global warming, causes for ozone layer depletion, carbon trade, rules and powers of central government to protect environment in India.

28 SKILL DEVELOPMENT

∙ Prepare a chart showing sources of business law and Indian Constitution Articles having economic significance.

∙ Draft an agreement on behalf of an MNC to purchase raw materials indicating therein terms and conditions and all the essentials of a valid contract.

∙ Draft an application to the Chief Information Officer of any government office seeking information about government spending.

∙ Draft digital signature certificate.

∙ Draft a complaint to District Consumer Forum on the deficiency of service in a reputed corporate hospital for medical negligence.

∙ Collect leading cyber crimes cases and form groups in the class room and conduct group discussion. ∙ Draft a constructive and innovative suggestions note on global warming reduction.

BOOK REFERENCE

K. Aswathappa, Business Laws, Himalaya Publishing House,
K.R. Bulchandni: Business Laws, HPH.
N.D. Kapoor, Business Laws, Sultan chand publications.
S.S. Gulshan, Business Law 3rd Edition, New Age International
S.C. Sharama& Monica : Business Law I.K. International
Tulsian Business Law , Tata McGraw-Hill Education
Dr. K. Venkataraman, SHB Publications.
Kamakshi P & Srikumari P, Business Regulation
Dr. Alice Mani: Business Regulations, SBH.

29 3.6 CORPORATE ENVIRONMENT

OBJECTIVE

The objective is to enable the students to get familiarized with the existing Company Law and Secretarial Procedure.

Unit 1: FORMATION OF COMPANY 14Hrs Promotion of Company – Promotion – Incorporation – Capital Subscription and Certificate of Commencement of Business. Memorandum of Association – Definition – Clauses. Articles of Association – Definition – Contents – Distinction between Memorandum of Association and Articles of Association – Alteration of Memorandum of Association and Articles of Association. Prospectus – Meaning – Contents – Statement in Lieu of Prospectus.

Corporate Social Responsibility initiatives under Companies Act 2013 (Section 135)

Unit 2: CAPITAL OF COMPANY 10 Hrs Share Capital – Meaning of Shares – Kinds of Shares – Merits and Demerits of Shares. Debentures – Meaning – Features – Types – Merits and Demerits, Listing of Shares.

Unit 3: COMPANY MEETINGS 12 Hrs Meaning and Definition – Types of Meeting – Statutory Meeting – Annual General Meeting – Extraordinary General Meeting – Board Meeting and Resolutions.

Unit 4: COMPANY SECRETARY 10Hrs Meaning and Definition – Position – Appointment – Rights – Duties – Liabilities – Qualification and Removal of Company Secretary.

Unit 5: WINDING UP OF COMPANIES 10 Hrs Modes of winding up – commencement of winding up – consequences –official liquidator – powers and duties of liquidator.

SKILL DEVELOPMENT

∙ Drafting of Memorandum of Association, Drafting of Articles of Association. ∙ Drafting Notice of Company Meetings – Annual, Special, Extraordinary and Board meetings. ∙ Drafting Resolutions of various meetings – different types.

∙ Chart showing Company‟s Organization Structure.

∙ Chart showing different types of Companies.

∙ A case study on CSR initiatives of any one company

BOOKS FOR REFERENCE

Maheshwari&Maheshwari, Elements of Corporate Laws, Himalaya Publishers
Dr. P.N. Reddy and H.R. Appanaiah, Essentials of Company Law and Secretarial Practice, Himalaya Publishers. 3. M.C. Shukla&Gulshan, Principles of Company Law, S. Chanda & Co.
Pradeep K. Shinde, Corporate Environment, VBH.
C.L. Bansal, Business & Corporate law, Excel Books.
N.D. Kapoor, Company Law and Secretarial Practice, Sultan Chand & Sons.
S.S Gulshan, Company Law, New Age International.
M.C. Bhandari, Guide to Company Law Procedures, Bhandari Publications.
S.C. Kuchal, Company Law and Secretarial Practice, Chaitanya Publishing.
K. Venkataramana, Service Management, SHBP.

30 3.7 BUSINESS ETHICS

OBJECTIVE

The objective is to provide basic knowledge of business ethics and values and its relevance in modern context.

Unit 1: BUSINESS ETHICS 12 Hrs Introduction – Meaning - Scope – Types of Ethics – Characteristics – Factors influencing Business Ethics – Importance of Business Ethics - Arguments for and against business ethics- Basics of business ethics - Corporate Social Responsibility – Issues of Management – Crisis Management

Unit 2: PERSONAL ETHICS 10 Hrs Introduction – Meaning – Emotional Honesty – Virtue of humility – Promote happiness – karma yoga – proactive – flexibility and purity of mind.

Unit 3: ETHICS IN MANAGEMENT 12 Hrs Introduction – Ethics in HRM – Marketing Ethics – Ethical aspects of Financial Management – Technology Ethics and Professional ethics.

Unit 4: ROLE OF CORPORATE CULTURE IN BUSINESS 10 Hrs Meaning – Functions – Impact of corporate culture – cross cultural issues in ethics

Unit 5: CORPORATE GOVERNANCE 12 Hrs Meaning, scope, composition of BODs, Cadbury Committee, various committees, reports on corporate governance, scope of Corporate Governance, Benefits and Limitations of Corporate Governance with living examples.

SKILL DEVELOPMENT

∙ State the arguments for and against business ethics

∙ Make a list of unethical aspects of finance in any organization

∙ List out ethical problems faced by managers

∙ List out issues involved in Corporate Governance.

∙ List out unethical aspects of Advertising

BOOKS FOR REFERENCE

Murthy CSV: Business Ethics and Corporate Governance, HPH
Bholananth Dutta, S.K. Podder – Corporation Governance, VBH.
Dr. K. Nirmala, Karunakara Readdy : Business Ethics and Corporate Governance, HPH
H.R.Machiraju: Corporate Governance
K. Venkataramana, Corporate Governance, SHBP.
N.M.Khandelwal : Indian Ethos and Values for Managers
S Prabhakaran; Business ethics and Corporate Governance
C.V. Baxi: Corporate Governance
R. R. Gaur, R. Sanghal, G. P. Bagaria; Human Values and Professional ethics
B O B Tricker, Corporate Governance; Principles , Policies and Practices
Michael, Blowfield; Corporate Responsibility
Andrew Crane; Business Ethics
Ghosh; Ethics in Management and Indian ethos.

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Bangalore University 1st Sem BBA Study Materials (New Syllabus )

New Syllabus

1.3 ACCOUNTING FOR BUSINESS

OBJECTIVE:

The objective of this course is to help the students acquire conceptual knowledge of the discipline financial accounting and to impart skills for preparation of financial statements of different undertakings for acquiring practical wisdom

UNIT-1 INTRODUCTION TO ACCOUNTING 06 Hrs Meaning, Book keeping & accounting, Need for accounting, (GAAP) Generally Accepted Accounting Principles Concepts and Conventions, list of Indian Accounting Standards, Ind AS-IFRS (Concept only)

UNIT-2 BASIC ACCOUNTING PROCEDURES 12hrs (i) Double Entry System of Book-Keeping – Golden rules of accounting

(ii) Journal– Books of original entry

(iii) Ledger – Posting – Balancing an account - simple problems on Journal & ledger

UNIT-3 SUBSIDIARY BOOKS 14 Hrs Purchase book – Sales book – Returns books – Bills of exchange –Bills book – Journal proper.- Cash Book – kinds of cash book & Petty Cash Book Imprest system –simple problems

UNIT-4 FINAL ACCOUNTS OF PROPRIETARY CONCERN 14 Hrs Classification of Transaction in to revenue and capital- Preparation of Trial balance & Rectification of errors,- Parts of Final Accounts – Income statement and Balance sheet Final Accounts vertical form only

UNIT: 5: CONSIGNMENT 10 hrs Meaning, Definitions and Features of Consignment-Parties in Consignment – Consignor and Consignee-Differences between Consignment and Ordinary Sale-Special terminologies In Consignment Accounts – Proforma Invoice, Invoice Price, Account Sales, Non-recurring Expenses, Recurring Expenses, Ordinary Commission, Overriding Commission, Del Credere Commission, Normal Loss, Abnormal Loss. Small Problems on Commission and Valuation of Closing Stock Consignment Accounts in the books of Consignor – Problems on preparation of Consignment A/c, Consignee A/c and Goods Sent on Consignment A/c in the books of Consignor.

BUSINESS LAB ACTIVITIES:

(Skill developments /Business lab exercises to be executed with recent accounting software packages like Tally, Quick books, SAP-ERP and maintain record)

Draft a chart relating to companies maintaining IFRS standard
Produce documentary evidence for creating accounting ledgers and groupsent on 3. Prepare a E content on subsidiary books
Develop a E content final accounts any sole trader concern
Develop E-content for a Consignment Agreement

BOOKS FOR REFERENCE:

Dr. S.N. Maheswari, Financial Accounting
Grewal and Shukla, Advanced Accounting
P.C. Tulasian, Pearson Editions, Introduction to Accounting

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Jain & Narang. Financial Accounting
Accounting Standards - Institute of Chartered Accountants of India 6. Anil Kumar, Rajesh Kumar and Mariyappa, “Financial Accounting”, HPH

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1.4 ENTERPRISE MANAGEMENT

OBJECTIVE:

The objective of this course is to enable the students to understand the principles of enterprise management of a business entity and its recent trends

UNIT -1 NATURE OF MANAGEMENT AND ITS PROCESS- 14Hrs

Meaning, Nature and Importance of Management, Differences between Management and Administration, Management Approaches; Management Functions-Principles of Management Fayol’s and Taylor’s Principles; Managerial Skills; Task and Responsibilities of Professional Manager

UNIT-2 PLANNING AND ORGANIZATION - 16 Hrs a) Planning -Concept, Features, Importance, Limitations; Planning process; Types of Plans Objectives, Strategy, Policy, Procedures, Method, Rule, Budget; Plan vs Programme- Policies and Procedures; Decision making-Types- Process .

b) Organization-Concept, Features, Importance, Limitations; Organizing process; Types of Organization; Flat organization – relevance- trends , work from home prospects; Centralizations and Decentralization; Delegation; Growth in Organization- Task force

UNIT-3 DIRECTION AND COORDINATION- 12 Hrs a) Direction: Concept, Features, Importance, Limitations; Elements of Direction –Supervision, Motivation and theories of motivation Leadership, Theories and Styles of leadership b) Co-ordination: Concept, Features, Importance, Types and limitations

UNIT-4 CONTROLLING - 08 Hrs Concept, Features, Importance, Limitations; Control Process; Essentials of a Good Control System; Techniques of Control- Traditional and NonTraditional Control Devices; Relationship between planning and controlling

UNIT-5 RECENT TRENDS IN MANAGEMENT 06 Hrs Change Management-Crisis Management-Global practices-International Manager-Quality of work life –Résistance to management- Risk Management-Total quality Management, Kaizan cross culture (Concepts only)

BUSINESS LAB ACTIVITIES :

Develop a Chart on Principles of Management
Prepare Chart on steps involved in decision making
Develop Chart on organisation structire
Construct a Graphic representation of Maslow‟s Theory.
List out recent trends in management

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BOOKS FOR REFERENCE

Stephen P. Robbins,Management, Pearson
Koontz andO‟Donnell, Management, McGrawHill.
Griffin, Nelson, Manjunath, MGMT and ORGB, Cengage
L M Prasad, Principles of management, Sultan Chand and Sons
V.S.P Rao/Bajaj, Management process and organization, ExcelBooks. 6. T. Ramaswamy : Principles of Management,HPH.
Tripathi& Reddy, Principles of Management. McGraw Hill
R.K Sharma Shashi K Gupta Rahul Sharma: Principles of Management Kalyani Publishers

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1.5 CORPORATE REGULATIONS

Objective: To create awareness amongst student’s fraternity with the prevalent corporate laws and to nurture administration skills

UNIT-1: INTRODUCTION TO COMPANY 16 Hrs

Meaning and Definition – Features – Kinds of companies as per companies act 2013 – (Meaning only) – Steps involved in formation of company as per companies Act 2013 – Promotion Stage – Meaning of promoter, Position of Promoter and Functions of Promoter- Incorporation stage – Documents required for incorporation- Memorandum of Association and Articles of Association, Certificate of incorporation; Subscription Stage – E-Prospectus, Statement in lieu of prospects and Book Building; Commencement Stage – Documents to be filed, e-filing, Certificate of Commencement of Business.

UNIT-2 : CAPITAL OF A COMPANY 08 Hrs

Share Capital - Meaning of Shares- Kinds of Shares- Debentures and Bonds- Types of debentures and bonds, SEBI guidelines for issue of shares and debentures.

UNIT-3: COMPANY ADMINISTRATION 14Hrs

Key Managerial Personnel- Managing Director, Whole Time Directors, Company Secretary, C-suite executives-CEO, CFO, COO, CTO, CKO, CRO and CIO Chief Financial Officer, Resident Director, Independent Director;(Meaning only) Managing Director- Appointment, Powers, Duties and Responsibilities; Audit committee and its functions Company Secretary- Meaning, Types, Qualification, Appointment, Position, Rights, General duties, Liabilities and Removal or dismissal.

UNIT-4: CORPORATE MEETINGS 08 Hrs

Types of Meetings, Provisions relating to Annual General meeting, Extraordinary General Meetings, Board Meeting as per companies act 2013, Requisites of a valid meeting; Resolutions and kinds of resolution; Preparation of Agenda and minutes. Corporate governance- composition of BODs Cadbury Committee report, SAXEN-OXLEY ACT, Narayamurthy and Narechandra Chandra committee recommendation of corporate Governance.

UNIT-5: WINDING UP OF COMPANIES AND CSR LEGISLATIONS IN INDIA 10 Hrs Meaning- Modes of winding up; Official Liquidator-Powers and Duties; Consequences of Winding up Meaning of CSR, Scope for CSR Activities under schedule VII of the companies Act 2013, Provisions of CSR mandate

BUSINESS LAB ACTIVITIES:

Prepare a chart showing different types of Companies.
Develop e- specimen copy of Memorandum of Association and Articles of Association of any company.
Prepare a chart showing qualifications of company secretary as per companies act 2013 4. Draft a Notice of Company Meetings – Annual, Special, Extraordinary and Board Meetings 5. Prepare a Chart showing functions of liquidator

G

Conduct a case study on CSR initiatives of any one company and submit a case study report

BOOKS FOR REFERENCE (Latest Editions)

N.D. Kapoor, Company Law and Secretarial Practice, Sultan Chand and Sons. 2. M.C. ShuklaandGulshan, Principles of Company Law, S. Chanda and Co. 3. C.L. Bansal, Business and Corporate law, Excel Books.
Chanda, Company Law, Cengage
S.S Gulshan, Company Law, New Age International.
Maheshwari and Maheshwari, Elements of Corporate Laws, Himalaya Publishers 7 Garg K.C , Chawla R.C and Gupta Vijay Company law Kalyani Publishers

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1.6 BUSINESS MATHEMATICS AND LOGICAL REASONING

Objective: This course aims to equip the students with the mathematical background required for business management and skills of numerical abilities and aptitudes for cracking public service examinations and competitive examinations.

UNIT1: THEORY OF SETS 08 Hrs Theory of Sets – Set Theory- Venn diagram- Applications of set theory- Basic concepts of Permutations & Combinations.

UNIT 2: TYPES OF EQUATIONS AND MATRICES 14 hrs Linear equations - Simultaneous equations (only two variables) Eliminations and substitution method only- Quadratic equations – Factorization and formula method (ax² + bx + c = 0 form only) - Application of equations in business and management.

Matrices: Algebra of Matrices, Inverse of a Matrix and determinants, Problems on linear equations in two variables using Cramer's rule.

UNIT 3: RATIO, PROPORTION, PERCENTAGE, PROFIT AND LOSS 10 hrs

Ratio- Inverse Ratio- Proportion - Properties of Proportions- Direct proportions- Inverse proportions- -Calculation of percentage, regarding marks, population, money, income etc - Profit & loss- Calculation of profit or loss - Calculation of percentage profit or loss - Calculations of cost price and selling price - Total profit or loss while buying and selling different articles at different rates.

UNIT 4: INTEREST & ANNUITIES 14 hrs Simple Interest- Compound interest including half yearly and quarterly calculations - Nominal rat and effective rate of interest - Varying rate of interest- Depreciation - Present value-Net present value - Future value. Annuities - Present value of an annuity-Future value of an annuity-Sinking fund.

UNIT 5: LOGICAL REASONING 10 hrs

Number series - Coding and Decoding - odd man out- Time and work- Analytical Reasoning Relationships - Syllogism

BUSINESS LAB ACTIVITIES:

Divide your class students into pairs and assign each pair a single set concept (such as union, subset, superset, etc.)
Develop Business Problems Matrix
Prepare a Bank Statement using SI and CI.
Develop an Amortization Table for Loan Amount – EMI Calculation.
Develop any two logical puzzles
Take the previous of UPSC, KPSC, Banks, Insurance company, Railway board question papers and solve numerical aptitude and reasoning segments

BOOKS FOR REFERENCE : (Latest edition)

Ayres, Frank Jr. Theory and Problems of Mathematics of Finance. Schaum’s Outlines Series. McGraw Hill Publishing Co.
Dr. Sancheti & Kapoor: Business Mathematics and Statistic, Sultan Chand and Sons.

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M Raghavachari – Mathematics for Management: An Introduction - Tata McGraw Hill Note 4. R.G.D Allen – Basic Mathematics; Macmillan, New Delhi
Soni, R.S. Business Mathematics. Pitambar Publishing House.
Singh J. K. Business Mathematics. Himalaya Publishing House.
Ranganath: Business Mathematics, GK Publications, Mumbai.
Dr. R.G. Saha & Others – Methods & Techniques for Business Decisions, VBH
Selvaraj, Quantitative Methods in Management, Excel Books
Study Material of the Institute of Chartered Accountants of India (ICAI) Freely Downloadable from the website of the Institute

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Bangalore University 1st Sem BBA Study Materials (Old Syllabus )

Old Syllabus

1.3 FUNDAMENTALS OF ACCOUNTING

OBJECTIVE

The objective of this subject is to acquaint students with the accounting concepts, tools and techniques influencing business organizations.

Unit 1: INTRODUCTION TO FINANCIAL ACCOUNTING 08 Hrs Introduction – Meaning and Definition – Objectives of Accounting – Functions of Accounting – Users of Accounting Information – Limitations of Accounting – Accounting Principles – Accounting Concepts and Accounting Conventions. Accounting Standards –List of Indian Accounting Standards.

Unit 2: ACCOUNTING PROCESS 10Hrs Meaning – Process of Accounting – Kinds of Accounts – Rules - Transaction Analysis – Journal – Ledger – Balancing of Accounts – Trial Balance – Problems.

Unit 3: SUBSIDIARY BOOKS 10 Hrs Meaning – Significance – Types of Subsidiary Books – Purchases Book – Sales Book – Purchase Returns Book – Sales Return Book – Bills Receivable Book – Bills Payable Book – Cash Book (Simple Cash Book, Double Column Cash Book, Three Column Cash Book and Petty Cash Book) and Journal proper. Bank Reconciliation Statement – Preparation of Bank Reconciliation Statement.

Unit 4: FINAL ACCOUNTS OF PROPRIETARY CONCERN 10 Hrs Preparation of Profit& Loss Account and Balance Sheet(Vertical form).

Unit 5: SINGLE ENTRY SYSTEM 18Hrs Meaning – Features – Types – Merits – Demerits – Differences between single entry and double entry systems – Preparation of Opening Statement of Affairs, Closing Statement of Affairs, Computation of Profit/Loss and Revised Statement of Affairs. Conversion of single entry to double entry system.

SKILL DEVELOPMENT

∙ List out the accounting concepts and conventions.

∙ List out any ten errors disclosed by trial balance

∙ Collect the final accounts of a proprietary concern and present it in vertical form. ∙ Prepare a Bank Reconciliation Statement with imaginary figures

BOOKS FOR REFERENCE

Jawaharlal & Seema Srivastava: Financial Accounting, HPH
R.G Saha, Fundamentals of Accounting, HPH
Dr. S.N. Maheswari, Financial Accounting, HPH
Dr. Venkataraman R. & others, Fundamentals of Accounting, VBH
S Jayapandian: Financial Accounting from Zero,
Grewal and Gupta, Advanced Accounting, Sultan Chand.
S. P Jain and K. L. Narang ; Financial Accounting, Kalyani Publishers.
Soundra Rajan A & K. Venkataramana, Financial Accounting, SHB Publishers. 9. Dr. Alice Mani: Fundamentals of Accounting, SBH.

10 1.4 BUSINESS ORGANISATION AND ENVIRONMENT

OBJECTIVE

The objective is to familiarize the students with aspects of Business Organization and its Environment.

Unit 1: INTRODUCTION TO BUSINESS ORGANIZATION 10 Hrs Meaning of Business – Classification of Business Activities – Industry – Types of Industry – Commerce – Trade – Aids to Trade –Meaning – Advantages and Disadvantages

Unit 2: FORMS OF BUSINESS ORGANIZATION 14Hrs Sole Proprietorship – Meaning – Characteristics – Advantages and Disadvantages. Partnership – Meaning – Characteristics – Advantages and Disadvantages - Types of Partners. Co-operative Society - Meaning – Characteristics – Types – Advantages and Disadvantages.

Unit 3: JOINT STOCK COMPANY 08 Hrs Meaning – Definition – Features – Types of Companies – Formation of a Company.

Unit 4: BUSINESS ENVIRONMENT 14Hrs Meaning and Importance. Dimensions of Business Environment – Political, Economic, Social, Legal, Natural and Technological Environment.

Unit 5: GOVERNMENT AND BUSINESS 10Hrs Meaning and Importance. Impact of Government policy on business and industry with reference to liberalization, privatization and globalization.

SKILL DEVELOPMENT

∙ Draw a Business Tree

∙ Prepare a Partnership deed

∙ Prepare Memorandum and Articles of Association of any company

∙ Discuss the Impact of Globalization on Indian Business and Industry

∙ State the impact of Technology on Indian Business

BOOKS FOR REFERENCE

Dr. Aswathappa: Essentials of Business Environment, HPH.
Francis Cherrunilam : Business Environment, HPH.
Muniraju S.K. Podder – Business Organisation & Environment , VBH
VivekMittall, – Business Environment, Excel Books, New Delhi.
Raj Agarwal – Business Environment, Excel Books, New Delhi.
K. Venkataramana, Business Environment, SHB Publishers.
Dr. Alice Mani: Business Organization & Environment, SBH.

11 1.5 QUANTITATIVE METHODS FOR BUSINESS - I

OBJECTIVE

To provide basic knowledge of quantitative methods and their application to commercial situations and for decision making in business.

Unit 1: NUMBER SYSTEM 04 Hrs Introduction – Natural Numbers - Even Numbers – Odd Numbers – Integers – Prime Numbers – Rational & Irrational numbers, Real Numbers, HCF & LCM ( Simple problems )

Unit 2: THEORY OF EQUATIONS 12Hrs Introduction – Meaning – Types of Equations – Simple, Linear and Simultaneous Equations (only two variables) Eliminations and Substitution Method only. Quadratic Equation – Factorization and Formula Method (ax² + bx + c = 0 form only). Problems on Commercial Application.

Unit 3: PROGRESSIONS 12 Hrs Introduction – Arithmetic Progression - Finding the „nth term of an AP and Sum to nth term of AP. Insertion of Arithmetic Means in given terms of AP and representation of 3 terms of AP. Geometric Progression – Finding nth term of GP – Sum to „n‟th Term of GP – Insertion of Geometric Means in given Geometric Progression and also representation of 3 terms of GP.

Unit 4: MATRICES AND DETERMINANTS 14Hrs Introduction, Meaning, types of matrices – operations of addition, subtraction, multiplication of two matrices – problems, transpose of a square matrix. Determinant of a square matrix- minor of an element, co-factor of an element of a determinant. adjoint of a square matrix, singular and non-singular matrices – inverse of a square matrix – Problems on linear equations in two variables using Cramer‟s rule.

Unit 5: COMMERCIAL ARITHMETIC 14 Hrs Simple interest, Compound interest including half yearly and quarterly calculations, annuities Percentages, bills discounting, concepts of Ratios, duplicate-triplicate and sub-duplicate of a ratio. Proportions, third, fourth and inverse proportion - problems.

SKILL DEVELOPMENT

∙ Calculation of future value of present value.

∙ Calculation of geometric mean i.e, CAGR.

∙ Calculation of EMI, Premium amount.

BOOKS FOR REFERENCE

A.LeninJothi : financial Mathematics, HPH.
Dikshit & Jain : Business Mathematics, HPH
Ranganath: Business Mathematics, GK Publications, Mumbai.
Dr. R.G. Saha & Others – Methods & Techniques for Business Decisions, VBH
R. Selvaraj, Quantitative Methods in Management, Excel Books.
G.R. Veena & Seema: Business Mathematics and Statistics, I.K. Intl
Dr. Sancheti & Kapoor: Business Mathematics and Statistic, Sultan Chand and Sons. 8. Zamarudeen: Business Mathematics, Vikas Publishers.
Saha: Mathematics for Cost Accountants, HPH.
7 Lectures – Quantitative Methods for Business – I, HPH

12 1.6 MANAGEMENT PROCESS

OBJECTIVES:

The objective is to familiarize the students with concepts and principles of Management

Unit 1: INTRODUCTION TO MANAGEMENT 12Hrs Introduction - Meaning, Nature and Characteristics of Management - Scope and functional areas of Management - Management as a Science, Art or Profession - Management & Administration - Principles of management - Social responsibility of Management and Ethics.

Unit 2: PLANNING 08 Hrs Nature, importance and purpose of planning - Planning process, Objectives - Types of plans (Meaning only) - Decision making – importance & steps.

Unit 3: ORGANIZING AND STAFFING 14Hrs Nature and purpose of organization, Principles of organization - Types of organization –Departmentation, Committees - Centralization Vs decentralization of authority and responsibility - Span of Control - MBO and MBE( Meaning only) - Nature and importance of staffing.

Unit 4: DIRECTING AND COORDINATING 14Hrs Meaning and nature of directing - Motivation theories (Maslow‟s, Herzberg, McGregor‟s X & Y theory). Leadership – Meaning -Formal and Informal Leadership – Characteristics - Leadership Styles - Autocratic/Dictatorial - Democratic/Participative, Free reign/Laissez faire Leadership Styles - Communication -Meaning and importance, Barriers to Communication, Types of Communication – Coordination–Meaning, importance and Principles.

Unit 5: CONTROLLING 08Hrs Meaning and steps in controlling - Essentials of a sound control system - Methods of establishing control (in brief).

SKILL DEVELOPMENT

Different types of Organization Charts (structure).
Chart on Staffing.
Graphic representation of Maslow‟s Theory.
Chart on Media of Communication.
Draft Control chart for different industries / business groups.

BOOKS FOR REFERENCE

Appanniah& Reddy, Management HPH.
T. Ramaswamy : Principles of Management, HPH.
Rekha & Vibha – Management Process, Vision Book House.
Koontz & O‟Donnell, Management, McGraw Hill.
L M Prasad, Principles of management, Sultan Chand & Sons
V.S.P Rao/Bajaj, Management process and organization, Excel Books.

13

Karampal : Management Process & Organizational Behaviour, I.K. Intl
Rustum & Davan, Principles and practice of Management.
S V S Murthy, Essentials of Management.
Thomas. N. Duening& John. M. Ivan cevich, Management, Principles and Guidelines, Biztantra Publications.
Tripathi& Reddy, Principles of Management. McGraw Hill
Kandepu : Elements of Functional Administration, HPH
K. Venkataramana, Management Process, SHB Publishers.
Dr. Alice Mani: Management Process, SBH.