Semester 2 (First Year )

Hours/ Credit CIA End Total

Course Week Sem
Course Code Course / Paper Title
Type Exam
40 60 100

CCT-1 19BaBIBU201 Cost Accounting

4 3 40 60 100
CCT-2 19BaBIBU202 Elements of Human Resource
Management 4 3 40 60 100

CCT-3 19BaBIBU203 Macro Economic Analysis

4 3 40 60 100
CCT-4 19BaBIBU204 Principles of Marketing
4 3 40 60 100
CCT-5 19BaBIBU205 Business Statistics
4 3 40 60 100
CCT-6 19BaBIBU206 Holistic Management
4 3 40 60 100
SEC-1 Physical Education II*
01 - 20 30 50
Total 24

Programme Objectives:
1. To remember by defining, duplicating, listing, memorizing and repeating the basic concepts
of International Business Practices.
2. To understand, by explaining ideas or concepts, by classifying, describing, discussing,
identifying, locating, reporting, selecting and translating.
3. To apply the knowledge gained by using information in new situations. This can be done by
executing, implementing, solving, demonstrating, scheduling etc.

Programme Outcomes:

1. After completing the programme of BBA (IB) , students will be able apply the basics of
Accounting, Cost Accounting and Economics principles in their life.
2. They will learn many aspects of personality development, and will convert themselves into
mature managers.
3. Will learn various aspects of international business, and would be able to pursue career in
international business.
4. They will develop humanitarian approach towards various issues.

3
 Progressive Edu
Modern College of Arts, Science and Commerce (Autonomous)
Shivajinagar, Pune 5

First Year of BBA-IB (2019 Course)

Course Code: 19BaBibU201

Course Name: Cost Accounting

Teaching Scheme: TH: 4 Lectures/Week Credit: 03

Examination Scheme: CIA: 40 Marks End-Sem: 60 Marks

Prerequisite Courses:
Students good in numerical ability will enjoy this subject.

Course Objectives:
To Impart the Knowledge of Basic cost concepts, element of cost & Preparation of Cost
Sheet.
To provide basic knowledge of important Methods & Techniques of costing
.
Course Outcomes:
On completion of the course, student will be able to
Maintain the costing records by himself.
Report to the top management, about cost variation and its reasons.
Minimize thecost of production, reduce the abnormal loss, learnthe budgeting.
Operate at least at Break Even.

Course Contents

Chapter 1 Introduction of Costing and Elements of Cost 13 lectures

1.1 Concept of cost, costing, cost Accounting & Cost Accountancy
1.2. Limitations of Financial Accounting
1.3. Origin and objectives of cost Accounting
1.4. Advantages and Limitations of Cost Accounting
1.5. Difference between Financial and Cost Accounting
1.6. Cost Unit & Cost Center
1.7. Material, Labour and other expenses.
1.8. Classification of Cost & Types of Costs
1.9. Preparation of Cost Sheet

Chapter 2 Methods of Costing 15 Lectures

19
 2.1. Job Costing Meaning, Features, Advantages and Limitation
(only Theory)
2.2. Contract Costing Theory& problems
2.3Process Costing - Meaning, Features, Normal and Abnormal Loss/
Gains
Theory& problems
2.4. Operating Costing Meaning, Features & Objectives (only
Theory)
2.5. Opportunity Costing (only Theory)

Chapter 3 Budget & Budgetary Control 07 Lectures

3.1 Definition,
3.2 Meaning and objectives of Budgetary control
3.3 Advantages and disadvantages of Budgetary Control
3.4. Types of Budget
(Theory and Problems )

Chapter 4 Marginal Costing 07 lectures

4.1Meaning and Various Concepts - Fixed Cost, Variable Cost,
4.2 Contribution, P/V Ratio,
4.3 Break Event Point, Margin of Safety

Chapter 5 Standard Costing 06 Lectures

5.1 Definition and Meaning of Various Concepts,

5.2 Advantages and Limitations of
Standard Costing,
5.3 Variance Analysis
Material and labour Variances only
(Theory and Problems)
5.4. Guidance/Discussion on course Specific experiential learning
through field work.
Students will visit any manufacturing company to see how the
costing records are maintained.
Total Lectures 48 Lectures

** Tutorials will be conducted forMethods of Costing, Budgetary Control, and Standard costing.

Books recommended:
1. Advanced cost Accounting by Saxena &Vasistha
2. Advanced cost Accounting by S.P.Jain & Narang
3. Cost Accounting by S.N. Maheshwari
4. Cost Accounting by Ratnam
5. Practice in Advanced Costing and Management Accounting by Prof. SubhashJagtap, NiraliPrakashan.
5. Cost and Works Accounting II and III by Prof. SubhashJagtap, Prof. Pagare, Prof. Nare, K.S. Publication
6. Cost Accounting by Bhatta HSM, Himalaya
7. Cost Accounting by PrabhuDev, Himalaya Publication
8. Advanced Cost Accounting by Made Gowda, Himalaya Publication
9. Cost Accounting made simple By Mike Piper, Kindle Edition
10. Fundamentals of cost Accounting

Website : www.icwai.com
https://icmai.in

20
 Modern College of Arts, Science and Commerce (Autonomous)
Shivajinagar, Pune 5

First Year of BBA-IB (2019 Course)

Course Code: 19BaBibU202

Course Name: Elements of Human Resource Management

Teaching Scheme: TH: 4 Lectures/Week Credit: 03

Examination Scheme: CIA: 40 Marks End-Sem: 60 Marks

Prerequisite Courses:
It helps in fulfilling individual and organisational aspirations through collective efforts of
employees and organisation.
It makes future skill assessment of the organisation to meet overall objectives.

Course Objectives:

Students shall learn to Identify and analyze the problems in the field of HRM
Students shall be able to provide innovative solutions to organisational problems
They shall be able to identify and appreciate the significance of ethical issues in HR Practices

Course Outcomes:
On completion of the course, student will be able

Research and analyze information needs and apply current and emerging information
technologies to support the human resources function.
Facilitate and communicate the human resources component of the organization's business
plan.
Administer and contribute to the design and evaluation of the performance management
program.

Course Contents
Chapter 1 INTRODUCTION

1.1Introduction , Development of HRM concept , 10

1.2HRD and HRM ,
1.3Role of HR Manager ,
1.4Structure of HRM dept ,
1.5 Duties and Responsibilities of HR Manager
Chapter 2 Manpower Planning

21
 2.1 Objectives , Need , Importance ,Short and Long term , 8
2.2 Sources of Recruitment , procedure ,
2.3 Selection Definition , Procedure , 2.4R recruitment Vs
Selection (Cases in Recruitment and Selection )
Chapter 3 Recent Trends and Problems in HRM

3.1 HCN , PCN , TCN , 8

3.2 Ethnocentric Approach , Polycentric Approach , Geocentric
Approach
Green HRM ,
3.3 Discussion of Case Studies for better understanding .
Chapter 4 Trends in HRM
4.1 Change in labour force , 10
4.2 Employee Empowerment , Mergers , Acquisitions ,
4.3 Concept of Reengineering , Global Workforce
4.4 HRM Challenges

Chapter 5 HR Practices Industrial Relations

Industrial Safety & Health , Wages , Labour Welfare , List of 12
Enactments in the Ministry
5.1 The Industrial Disputes Act 1947
5.2 The Minimum Wages Act 1948
5.3 The Employees State Insurance Act 1948
5.4 The Factories Act 1948
5.5 Employees Provident Funds and Miscellaneous
Provisions Act 1952
5.6 Guidance/Discussion on course Specific
Experiential Learning through field work
5.7 How to face an Oral Interview
5.8 Demonstration on Memory Games/Activities as a
motivational tools for employees in the organization

Recommended Books:

1. P. C. Pardeshi - Human Resource Management.

2. C. B. Mamoria - Personnel Management
3. K. Ashwathappa - OrganisationalBehaviour
4. K. Ashwathappa - Human Resource Management.
5. V.S. P. Rao- Human Resource Management. Texts and cases
6. L.M. Prasad- Human Resource Management

Websites :

www.gnapartners.com
www.masters-in-human-resources.org
www.quora.com

22
 Modern College of Arts, Science and Commerce (Autonomous)
Shivajinagar, Pune 5

First Year of BBA-IB (2019 Course)

Course Code: 19BaBibU203

Course Name: Micro Economic Analysis

Teaching Scheme: TH: 4 Lectures/Week Credit: 03

Examination Scheme: CIA: 40 Marks End-Sem: 60 Marks

Prerequisite Courses:

To apply economic reasoning to macro economics policy

Course Objectives:
1. To expose students to basic concepts of macroeconomic theory.
2. To study the behavior of the economy as a whole
3. To study relationships among broad aggregates
Course Outcomes:
On completion of the course, student will be able to
Students will be able to understand Theoretical concept of Macro Economics & also to
differentiate aggregates with individual study.

Course Contents

Chapter 1 Introduction No of lectures

1.1Definition and nature of Macro Economics analysis
1.2 Scope,Importance,and Limitations of macro economics
1.3The classical macroeconomic theory
10

Chapter 2 Money and value of money

09
2.1 Definition of money
2.2 Functions of money
2.3 Value of money
2.3.1 Quantity theory of money
2.3.2 Cash balance approach
2.4 The money market and the lm curve
Refrence: Macro economics 9th edition RudigerDornbusch
Stanley Fischer Richard Startz

23
Chapter 3 Theory of Income and Employment
09

3.2 Keynesian theory of income and employment

3.3 Keynesian Anti Cyclical Policy

Chapter 4 Savings

10
4.1 Consumption function-Keynes Psychological law of
consumption
4.2 Average and marginal propensity to consume
4.3 Saving function- Average and marginal propensity to
save
4.4 Paradox of savings
4.5 A Saving Virtue or A Vice?
Chapter 5 Investments

5.1 Investments Function- Autonomous and Induced 10

Investment
5.2 Investment Multiplier and Foreign trade multiplier
5.3Introduction and concept of multiplier.
5.4 Guidance/Discussion on course Specific experiential
Learning through field work
. Students will visit any company to see how work culture
plays important role.

Recommended Books:

Reference Macro economics D.M. Mithani

Reference: Macro economics 9th edition RudigerDornbusch
Stanley Fischer Richard Startz
Business Economics-Dr.D.D.Chaturvedi,Dr. S.L.Gupta
Indian economy- Datt&Sundaram

Economic Times. This handy news app covers the latest developments in the field of business and
the stock market, EconBiz, ITunes U, World Bank DataFinder, Economic Growth, Yahoo Finance,
Khan Academy, Castbox

Websites :

https://search.credoreference.com/content/topic/macroeconomics

https://en.wikipedia.org/wiki/Macroeconomics

24
 Modern College of Arts, Science and Commerce (Autonomous)
Shivajinagar, Pune 5

First Year of BBA-IB (2019 Course)

Course Code: 19BaBibU204

Course Name: Principles of Marketing

Teaching Scheme: TH: 4 Lectures/Week Credit: 03

Examination Scheme: CIA: 40 Marks End-Sem: 60 Marks

Prerequisite Courses:
To help the students to deal with various basic aspects of Marketing

Course Objectives:
To study & critically analyze the basic concepts in marketing
To cater the needs of marketing industries.
To differentiate and understand marketing and sales
To know the role of marketing manager
To understand the importance of marketing mix

Course Outcomes:
On completion of the course, student will be able to
Students will be able to understand Theoretical concept of different marketing techniques

Course Contents

Chapter 1 Introduction No of lectures

1.1 Marketing Definition, Concepts Significance & functions

of
Marketing, 10
1.2 Approaches to the study of Marketing, 1.3 Relevance of
Marketing in a
1.3 Developing economy. Role & functions of Marketing
Manager.
1.4 Core marketing concepts ,Globalisation, Social
responsibility
Chapter 2 Types Of Marketing
10
2.1 Tele Marketing, E-Marketing ,Service Marketing, Rural
Marketing- feature &
Importance suggestion for improvement of Rural Marketing
2.2 Marketing Planning &strategies

25
 Chapter 3 Marketing Mix( Product & Price)
10
3.1Meaning Scope, Utility Product mix, Product concept,
Product life Cycle
3.2 Price mix Factors affecting pricing, Pricing Methods/
3.3 Strategies & Importance of
Pricing.

Chapter 4 Marketing Mix( Place & Promotion)

9
4.1 TYPES OF CHANNELS
Factors influencing channel decisions, Role of Intermediaries.
4.2 Elements of Promotion Mix,
4.3 Recent Trends in Promotion. Advertising 4.4 Role of
Advertising, Advertising Media.
4.5 Sales Promotion Techniques- Dealers and
Consumers.
4.6 Product concept and Product related strategies

Chapter 5 Market Segmentation

5.1 Meaning, Definition, Variables used to Segment markets, 09
5.2 Essential of effective
Market Segmentation,
5.3 Distinction between Differential Marketing & Concentrated
Marketing
5.4 Guidance/Discussion on course Specific Experiential
Learning through field works
Students will visit any company to see the different working
style of marketing department.

Recommended Books :

1. Marketing Management By Philip Kotlers

2. Marketing Management Cravens By Hills Woodruff
3. Marketing A Managerial Introduction By Gandhi
4. Marketing Information System By Davis Olsan
5. Consumer Behavior BySchiffman Kanuk
6. Marketing Management 13th edition S.A.Sherlekar Himalaya Publication
7. References Marketing Managemennnt 13th edition S.A.Sherlekar Himalaya Publication

Websites:

https://www.the-reference.com/en/expertise/digital-marketing

https://www.forbes.com/.../seven-alternatives-to-asking-for-references-from-a-digital-...

26
 Modern College of Arts, Science and Commerce (Autonomous)
Shivajinagar, Pune 5

First Year of BBA-IB (2019 Course)

Course Code: 19BaBibU205

Course Name: Business Statistics

Teaching Scheme: TH: 4 Lectures/Week Credit: 03

Examination Scheme: CIA: 40 Marks End-Sem: 60 Marks

Prerequisite Courses:
Basic concepts of Statistics

Course Objectives:
To understand the concept of population and sample.
To use frequency distribution to make decision.
To understand and to calculate various types of averages and variation.
To use regression analysis to estimate the relationship between two variables.
To understand the concept of Transportation problems & its applications in business world

Course Outcomes:
On completion of the course, student will be able to
Create among students, an interest in statistical methods, and making them understand the use
and applications of this subject in business decision making and economic analysis
Develop logical and analytical ability
Course Contents

Chapter 1 Population and Sample No. of Lectures

1.1 Definition of Statistics, Scope of Statistics in Economics, Management
Sciences and Industry. Concept of population and sample with illustration.
1.2 Methods of Sampling SRSWR, SRSWOR, Stratified. (Description of
sampling procedures only). Data Condensation and graphical Methods:
11
Raw data, attributes and variables, classification, frequency distribution,
cumulative frequency distributions.
1.3 Graphs - Histogram, Frequency polygon
Chapter 2 Measures of Central Tendency & Dispersion No. of Lectures
2.1 Criteria for good measures of central tendency
2.2 Arithmetic mean, Median and Mode for grouped and ungrouped data,
combined mean.
2.3 Concept of dispersion, Absolute and relative measure of dispersion, 14
Range, Variance, Standard deviation, Coefficient of variation, Quartile
Deviation, Coefficient of Quartile deviation.

Chapter 3 Correlation and Regression (for ungrouped data) No. of Lectures

27
 3.1 Concept of correlation, positive & negative correlation

3.3 Meaning of regression, Two regression equations, Regression 08

coefficients and properties (Statements Only).

Chapter 4 Linear Programming Problem (L.P.P.) No. of Lectures

4.1 Meaning of L.P.P.,
4.2 Formulation of L.P.P. and
07
4.3 Solution by Graphical Method

Chapter 5 Transportation Problem (T.P.) No. of Lectures

5.1 Statement and meaning of T.P.,
5.2 Methods of finding initial basic feasible solution by:
5.2.1North West Corner Rule,
5.2.2 Matrix Minimum Method and
08
Simple numerical problems (Concept of degeneracy is not expected)
Guidance/Discussion on course Specific
Experiential Learning through field work
Data collection, presentation, and basic data analysis

Total Lectures 48

** Tutorials will be conducted for the following topics:

1. Measures of Central Tendency & Dispersion
2. Transportation Problem (T.P.)

Recommended Books:
1) S.C.Gupta-Fundamentals of Statistics- Sultan chand&sons,Delhi.
2) D.N.Elhance- Fundamentals of Statistics-KitabMahal,Allahabad.
3) V.K.Kapoor-Operation Research Techniques for Manegement- Sultan chand& sons,Delhi.
4) Morien, D. (2007) Business Statistics, Thomson Learning Nelson. ISBN 978-0-17-013147-6
5)Wegner, T. (2010). Applied Business Statistics: Methods and Excel-Based Applications, Juta Academic.
ISBN 0702172863

Related links :
1. https://studentvip.com.au/textbooks/search?q=+ISBN+978-0-17-013147-6
2. http://www.textbookx.com/detail.php?type=book&upc=0702172863&affiliate=cj-
generic&PubID=910840&cjevent=407dac5d809c11e9813f02e40a18050d

28
 Modern College of Arts, Science and Commerce (Autonomous)
Shivajinagar, Pune 5

First Year of BBA-IB (2019 Course)

Course Code: 19BaBibU206

Course Name: Holistic Management

Teaching Scheme: TH: 4 Lectures/Week Credit: 03

Examination Scheme: CIA: 40 Marks End-Sem: 60 Marks

Prerequisite Courses:
Good knowledge of English

Course Objectives:
To encourage students to develop and use balanced Self determined Behavior.
To help students for self-financing, increasing life satisfaction and improving relationships
with others.
To develop new ability to practice new problem solving skills in group and use these skills in
personal life.

Course Outcomes:
On completion of the course, student will be able to
Implement Holistic Managerial Skills in Corporate
Apply holistic management practices to build the nation.

Course Contents
Chapter 1 Introduction of life skills 09 lectures

1.1 Definition of Life Skills, Assumptions about Life Skills,

Concept of Skill in Life Skills.
1.2 Primary goal of Life Skills programme.
1.3 Life Skills Process model, Group development and group
behaviors.

Chapter 2 Importance of Moral development 6 lectures

2.1 Moral development, Meaning, Interpersonal influences on Moral
development.
2.2 Moral development and social exclusion, Morality and culture.
2.3 Morality and Intergroup attitudes, moral emotions.

Chapter 3 Holistic Approach and Health of an employee 10 lectures

29
 3.1 Definition and meaning of Health.
3.2 Holistic approach to health, Basic information relating to health.
3.3 Historical development of health care system in India.
Chapter 4 CSR 10 lectures
4.1 Definition of CSR and its Importance.
4.2 Role of CSR in Indian economy.
4.3 A study on Infosys foundation reflecting the values profounder
by Sudha Murthy.

Chapter 5 Versatile Personality 13 lectures

5.1 Versatility importance of versatility in
converting threats in to Opportunities, how to become a versatile
executive.
5.2 Focus -importance of focus in exploiting the
change, how to become a focused executive.
5.3 Patience:- importance of patience in lasting
the excellence, how to become a patient executive
5.4 Experiential Learning(A Field Visit) :
A visit to Yoga Ashram/Vipashyana Kendra
TOTAL 48

Recommended Books :
5) Business Communication : Dr. Anjali Ghanekar
6) Effective Bussiness Communication :Murhy
7) Journal of Infosys Foundation
8) Corporate Social Responsibility in India: A Practitioner's Perspective byPreeti Singh Rajput
9) Moral Development in Professions : James r. Rest
.
Websites/E-Books

https://www.aicte-india.org/sites/default/files/AICTE_MBA.pdf
https://www.india.gov.in/topics/art-culture
https://thevianovagroup.com/great-sites-for-csr-and-sustainability/

30