SEMESTER -IV
GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF BUSINESS ADMINISTRATION (BBA)
BBA-202: Business Analytics
L-4, T-0 Credits-4
Objective: The course aims to impart understanding of business analytics which include the use of
data, statistical and quantitative analysis, descriptive and predictive models.
Course Outcomes:
CO1: Demonstrate skills for computation and aggregation of data using different software.
CO2: Present data with the help of charts etc.
CO3: Acquire Knowledge about data concepts like big data, data warehousing etc.
CO4: Analyze data and interpret the results.
Course Contents
Unit I
Introduction: Concept, Evolution of Business Analytics, Analytics Process, Overview of Data Analysis, Data
Scientists Vs Data Engineer Vs Business Data Analyst, Roles and Responsibilities, Business Analytics in Practice,
Career in Business Analytics, Introduction to R. (14 Hours)
Unit II
Data Warehousing and Data Mining: Concept of Data Warehousing, ETL, Star Schema, Introduction to Data
Mining, The origins of Data Mining, Data Mining Tasks. Application and Trends in Data Mining, Data Mining for
Retail Industry, Health Industry, Insurance and Telecommunication Sector. (16 Hours)
Unit III
Data Visualization-Definition, Visualization Techniques – Tables, Cross Tabulations, Charts, Tableau, Data
Modeling-Concept, Role and Techniques. (12 Hours)
Unit IV
Types of Analytics: Descriptive: Central Tendency, Mean, Median, Mode, Standard Deviation, variance,
Predictive – Linear Regression, Multivariate regression, Prescriptive-Graph Analysis, Simulation, Optimization.
(14 Hours)
Note: Hands on skills to be imparted.
Suggested Readings: (Latest Editions)
1. Camm,J., Cochran, J., Fry, M., Ohlmann, J., Anderson, D., Sweeney, D. Williams, T., Essentials of
Business Analytics, South-Western College Publishing.
2. Evans, James, Business Analytics: Methods, Models and Decisions, Pearson.
3. Winston, Albright, Business Analytics- Data Analysis and Decision Making, Cengage Learning.
4. Raj, Sahil, Business Analytics, Cengage Learning.
5. Prasad. R. N and Acharya S., Fundamentals of Business Analytics, Wiley India.
6. Banerjee,T., Business Analytics: Text and Cases, Sage Publications India Pvt. Ltd.
GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF BUSINESS ADMINISTRATION (BBA)
BBA-204: Financial Management
L-4, T-0 Credits-4
Objective: The objective of the course is to acquaint the students with the overall framework of
financial decision- making in a business unit.
Course Outcomes:
CO1: Explain the nature and scope of Financial Management.
CO2: Analyze capital Budgeting process and apply capital budgeting techniques for business decisions.
CO3: Examine various capital structure theories and analyze factors affecting capital structure
decisions.
CO4: Critically examine the theories of dividend and analyze factors affecting dividend policy and
suggest sound dividend policy.
CO5: Acquire skills to manage profitability and take sound financial decision for a business.
Course Contents
Unit I:
Introduction: Nature, scope, and objectives of Financial Management- Profit Maximization, Wealth
Maximization; Value Maximization- concept and implications, Economic Value Added (EVA), Market Value
Added (MVA). Functions and Responsibilities of Finance Manager, Time value of money. (14 Hours)
Unit II:
Cost of Capital and Financing Decision : Sources of long-term financing, Components of Cost of Capital and
calculation - Cost of Equity, Cost of Retained Earnings, Cost of Debt and Cost of Preference Capital, Weighted
Average Cost of Capital (WACC) and Marginal Cost of Capital. Capital Structure- Theories of Capital Structure
(Net Income, Net Operating Income, MM Hypothesis, Traditional Approach). (14 Hours)
Unit III:
Capital Budgeting : Capital Budgeting Process and methods: Payback Period Method, Discounted Payback Period
Method, Accounting Rate of Return (ARR), Net Present Value (NPV), Internal Rate of Return (IRR),
Profitability Index, Capital budgeting under Risk & Uncertainty-Certainty Equivalent Approach and Risk- Adjusted
Discount Rate Method. (14 Hours)
Unit IV:
Dividend Decisions and Working Capital Management: Theories for relevance and irrelevance of Dividend
Decision- Walter’s Model, Gordon’s Model, MM Approach, Types of Dividend, Determinants of Dividend policy.
(14 Hours)
Suggested Readings: (Latest Editions)
1. Khan, M.Y, Jain P.K., Financial Management, McGraw Hill Education Company.
2. Pandey I. M., Financial Management, Vikas Publishing House.
3. Kapil, Sheeba, Financial Management, Pearson Education.
4. Chandra, Prasanna, Financial Management, McGraw Hill Education Company.
5. Maheshwari, S.N., Financial Management: Principles and Practice, Sultan Chand & Sons.
6. Tulsian, P.C., Financial Management: A self study textbook, S. Chand.
GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF BUSINESS ADMINISTRATION (BBA)
BBA 206: Corporate Governance, Ethics & Social Responsibility of Business
L-4, T-0 Credits: 04
Objective: The course aims to develop an understanding of corporate governance, human values and ethics in
business and to apply them in business.
Course Outcomes:
CO1: Exhibit the relevance of Corporate Governance in present times.
CO2: Examine the concept of Human values and their relevance in Business.
CO3: Explain the linkage between Corporate Governance, Human Values and Ethics in Business.
CO4: Discuss the issues related to whistle blowing and moral issues in business.
Course Contents
Unit I
Corporate Governance - Meaning, significance and principles, Management and corporate governance;
Theories and Models of corporate governance; Whistle blowing, Class Action; Role of Institutional
investors. Codes and Standards on Corporate Governance. Corporate Social Responsibility (CSR):
Concept of CSR, Corporate Philanthropy, Strategic Planning and Corporate Social Responsibility;
Relationship of CSR with Corporate Sustainability, Consumer Protection Act, Investor Protection Act.
(14 Hours)
Unit II
Human Values: Meaning of Human Values; Formation of Values: Socialization; Types of Values: Social
Values, Aesthetic Values, Organisational Values, Spiritual Values; Value Crisis; concept of knowledge
and wisdom, wisdom-based management. Concept of Karma and its kinds: Karma Yoga, Nishkam
Karma, and Sakam Karma. (14 Hours)
Unit III
Business Ethics: Concept and significance of Business Ethics in Organizational contexts; Approaches
and Practices governing Ethical Decision Making; Codes of Ethics; Normative and descriptive ethical
theories. Ethos of Vedanta in management, Role of various agencies in ensuring ethics in corporation;
Setting standards of ethical behaviour; Assessing ethical performance. (14Hours)
Unit IV
Ethical and Moral Issues in Business: Implications of moral issues in different functional areas of
business (finance, HR, and marketing). Whistle blowing; Marketing truth and advertising: Manipulation
and coercion, Allocation of moral responsibility in advertising; Trade secrets, Corporate disclosure,
Insider trading; Equal employment opportunity, Affirmative action, Preferential hiring; Consumerism;
Environmental protection. (14 Hours)
Suggested Readings: (Latest Editions)
1. Fernando, A.C, Business Ethics, Pearson Education.
2. Balachandran V, Corporate Governance, Ethics and Social Responsibility, PHI.
3. Mandal, S.K., Ethics in Business and Corporate Governance, Mc Graw Hill Education Company.
4. Kumar, S., Corporate Governance, Oxford, England: Oxford University Press.
5. Sherlekar, S. A., Ethics in Management, Himalaya Publishing House.
6. Cullen, John G., Business, Ethics and Society: Key Concepts, Current Debates and Contemporary
Innovations, Sage Publications Ltd.
GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF BUSINESS ADMINISTRATION (BBA)
BBA 208: Income Tax Law and Practice
L-4, T/P-0, Credits: 04
Objective: The course aims to provide knowledge of the various provisions of income-tax law in India and
enable the students to apply such provisions to compute total income and tax liability of individuals.
Course Outcomes:
CO1: Comprehend the concepts of taxation and determine the residential status of person.
CO2: Compute income and deductions under different heads.
CO3: Examining the provisions of clubbing of income and set off and carry forward of losses.
CO4: Determine the Tax Liability.
CO5: Ability to file income tax return.
Course Contents
Unit I:
Basic Concepts: Income Tax: Need, features and basis of charges. Income Tax Act 1961 and
amendments, Residential status, Scope of Total Income, Heads of Income, Exempted Incomes.
(14 Hours)
Unit II:
Income from Salary and House Property: Meaning of salary, Allowances, Perquisites, Deductions and
exemptions, Computation of taxable Income from Salary. Income from house property, Determinants of
Annual Value, Deductions and exemptions, computation of taxable income House Property.
(14 Hours)
Unit III:
Profits and gains from business or profession, capital gains and income from other sources:
Meaning of business income, methods of accounting, Deductions, Computation of taxable income from
Business and Profession, Meaning of Capital Asset, Basis of Charge, Exemptions related to capital gains;
Meaning of Transfer, Computation of taxable capital Gain, Income from Other Sources- Dividend,
Interest on securities, winning from lotteries, Crossword puzzles, Horse races, Card games etc.
(14 Hours)
Unit IV:
Computation of Total income and Tax Liability of individual : Income of other persons included in
assessee’s total income, Aggregation of income and set-off and carry forward of losses; Deductions from
gross total income; Rebates and reliefs; Advance Payment of Tax, Tax Deduction at Source, Computation
of total income and tax liability of individuals. (14 Hours)
Note: Latest provisions to be taught. Exposure to e-filing of Income Tax Return.
Suggested Readings: (Latest Editions)
1. Ahuja, G., & Gupta, R., Simplified Approach to Income Tax, Flair Publications Pvt. Ltd.
2. Singhania, V. K., & Singhania, M., Student’s Guide to Income Tax including GST-Problems & Solutions,
Taxmann Publications Pvt. Ltd.
3. Study material of ICAI Intermediate Paper 4A: Income-tax Law, https://www.icai.org.
4. Dinkar, Pagare, Law and Practice of Income Tax, Sultan Chand and Sons.
5. Lal, B.B, Income Tax Law and Practice, Konark Publications.
6. Taxman’s Direct Taxes Manual, Taxmann.
GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF BUSINESS ADMINISTRATION (BBA)
BBA-210: MOOC
Credits-3
To remove rigid boundaries and facilitate new possibilities for learners in education system, study
webs of active learning for young aspiring minds is India’s Nation Massive Open Online Course
(MOOC) platform. Massive Open Online Courses (MOOCs) are free online courses which are
designed to achieve the three cardinal principles of India’s education policy: Access, Equity and
Quality. MOOCs provide an affordable and flexible way to learn new skills, career development,
changing careers, supplemental learning, lifelong learning, corporate eLearning & and deliver
quality educational experiences at scale and more.
A student will have the option to earn 3 credits by completing quality –assured MOOC
programme of at least 8 weeks offered on the SWAYAM portal or any other online educational
platform approved by the UGC / regulatory body from time to time. Completion certificate
followed by assignment and exams of opted MOOC should be submitted to respective institute
for earning the course credit, i.e. 3.
For August session, tentative list of programmes will be available on the platform from May-
August and for January session, tentative list of programmes will be available on the platform
from October to January.
GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF BUSINESS ADMINISTRATION (BBA)
BBA 212: Training and Development (Elective 1)
L-4, T/P-0 Credits: 04
Objective: The course aims at equipping the learners with the concept and practice of Training
and Development in the modern organizational setting.
Course Outcomes
CO1: Examine the concepts of training and development.
CO2: Analyse the trends in employees and organization development programmes.
CO3: Identify training needs of an individual by conducting training need analysis.
CO4: Evaluate and assess the cost and benefits of a training and development programme.To show
insights into evaluating a training programme.
Course Contents
Unit-I:
Introduction : Concepts and Rationale of Training and Development; overview of Training and
Development systems; ISD Model of T&D, organizing Training Department; Training and Development
Policies; linking training and development to company’s strategy; Requisites of Effective Training; Role
of External agencies in Training and Development. (14 Hours)
Unit II:
Training Need Analysis (TNA): Meaning and purpose of TNA, TNA at different levels, Approaches for
Training Needs and Analysis, output of TNA, methods used in TNA, Assessment of Training Needs.
(14 Hours)
Unit III:
Training and Development Methodologies: Overview of Training Methodologies- Process of Learning;
Principles of Learning; Individual differences in Learning, Learning Curve, Learning Management
System; Criteria for Method Selection; Skills of an Effective Trainer; Use of Audio-Visual Aids in
Training. (14 Hours)
Unit IV:
Designing Training & Development Programme: Organization of Training and Development
Programmes, Training Design, Kinds of Training and Development Programmes- Competence Based and
Role-Based Training; Orientation and Socialization; Diversity Training, Choice of Training and
Development Methods, Preparation of Trainers; Developing Training Materials; E-Learning Environment;
Flexible Learning Modules; Self Development; Training Process Outsourcing, Evaluation of Training and
Development: Meaning and Problems. (14 Hours)
Suggested Readings: (Latest Editions)
1. Blanchard, N. P., & Thacker, J. W., Effective Training: Systems, Strategies and Practices, New York:
Pearson Education.
2. Noe, R. A., & Kodwani, A. D., Employee Training and Development, New York: McGraw Hill
Education.
3. Lynton, R. P., & Pareek, U., Training for Development. New Delhi: SAGE India.
4. Phillips, J. J., & Phillips, P. P., Handbook of Training Evaluation and Measurement Methods, Houston:
Gulf Publishing Company.
GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF BUSINESS ADMINISTRATION (BBA)
BBA 214: Sales Management (Elective 2)
L-4, T/P-0 Credits: 04
Objective: To acquaint the students with the process of personal selling and the strategies and methods
for effective sales management.
Course Outcomes:
CO1: Explore the nature and importance of sales management, types and skills of sales manager.
CO2: Demonstrate the personal selling process.
CO3: Analyze the ethical and legal issues in sales management.
CO4: Designing the Motivational and Compensation Plans of Sales Personnel.
Course Contents
Unit I
Introduction to Sales Management: Nature, Scope and Importance of Sales Management, Evolution of
Sales Management, Role and Skills of Sales Managers, Sales Objectives, Sales Strategies, Emerging
Trends in Sales Management. (14 Hours)
Unit II
Personal Selling: Process, Theories of Selling, SPIN Model, Types of Selling, Transactional and
Relationship Selling, Sales Forecasting Methods. (14 Hours)
Unit III
Sales Force: Recruitment and Selection Process, Design, Execution and Evaluation of Sales Force
Training, Motivation and Compensation of Sales Personnel, Design and Management of Sales Territories
and Quotas and contest. (14 Hours)
Unit IV
Appraisal: Appraisal of Sales Personnel, Sales Budgets, Sales Audits, Legal and Ethical Issues in Sales
Management, Role of Information Technology in Sales Management. (14 Hours)
Suggested Readings: (Latest Editions)
1. Still. K.R., Cundiff, E.W & Govoni. N.A.P, Sales Management-Decision Strategies and Cases,
Pearson Education.
2. Tanner Jr., JF., Honeycutt Jr., E.D. and Erffmeyer, R.C., Sales Management, Pearson Education.
3. Donaldson, Bill, Sales Management, Principles, Process and Practice, Palgrave Macmillan.
4. Havaldar, K.K. & Cavale, V.M, Sales and Distribution Management-Text & Cases, Tata McGraw
Hill Education Pvt. Ltd.
5. Jobber, David and Lancaster, Geoffery, Selling and Sales Management, Pearson Education.
6. Ingram, Thomas N., LaForge, Raymond W., Avila. Raman A., Schwepker, Jr., Williams M.R.,
Sales Management-Analysis and Decision Making, Routledge.
GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF BUSINESS ADMINISTRATION (BBA)
BBA 216: Financial Markets and Institutions (Elective 3)
L-4, T/P-0 Credits: 04
Objective: The course aims to familiarize the learners with an overview of Financial Markets &
Institutions in India.
Course Outcomes
CO1: Analyze the functioning of financial markets and Institutions in India.
CO2: Examine the functioning of money market and capital market.
CO3: Assess the impact of initiatives on financial inclusion.
CO4: Understand the Role and Functions of Financial Institutions.
Course Contents
Unit I:
Introduction to Financial System: Components of Financial System, Financial System and Economic
Development, Financial Intermediaries, Overview of Indian Financial System, Financial Sector Reforms.
(14 Hours)
Unit II:
Money Market: Money Market – concept, role, functions and importance; Money market instruments; Reserve
Bank of India (RBI)- structure and role; Money market operations, Monetary Policy Committee (MPC)- structure
and role; Policy Rates. Impact of Monetary policy on Inflation and liquidity. (14 Hours)
Unit III:
Capital market : Capital Markets –concept, role, functions and importance. Components of Capital market. Cash
markets- Equity and Debt, Depository, Primary and Secondary Markets, Derivatives and commodity markets; Role
of Stock Exchanges in India. Securities and Exchange Board of India (SEBI) – Role in capital market development
and Investor Protection and Awareness. (14 Hours)
Unit IV:
Banking and Other Financial Institutions : Commercial banks - classification; Payment Banks, Small Banks,
Co-operative Banks; Recent initiatives like MUDRA financing scheme, Financial Inclusion; Non-Performing
Assets (NPA)-Meaning, causes and Impact of NPAs on Banking Sector; Insolvency and Bankruptcy Code, 2016.
Role and Importance of Non-Banking Financial Companies (NBFCs), Development Financial Institutions
(DFIs), Housing Finance Institutions - National Housing Bank, HUDCO; Microfinance and Rural Credit-
NABARD, Post Office Banks. (14 Hours)
Suggested Readings: (Latest Editions)
1. Gordon, E. & Natarajan, K., Financial Markets and Services, Himalaya Publishing House.
2. Kumar, V., Gupta, K., & Kaur, M., Financial Markets, Institutions and Financial Services, Taxmann’s
Publications.
3. Khan M. Y., & Jain, P. K., Financial Services, McGraw Hill Publishing Company.
4. Khan, M. Y., Indian Financial System –Theory and Practice, Vikas Publishing House.
5. Pathak, Bharati, Indian Financial System, Pearson Education.
6. Annual Reports: Reserve Bank of India, Ministry of Finance, Government of India.
GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF BUSINESS ADMINISTRATION (BBA)
BBA-218: MINOR PROJECT - II
Credits —3
Course Outcomes:
CO1: Identify a field of study or a business problem.
CO2: Examine the environment to identify the potential research areas.
CO3: Crystallize a business concern into a concrete business research problem.
CO4: Explore alternative ways to resolve a business problem
During the fourth semester each student shall undertake a project to be pursued by him / her under the
supervision of an Internal Supervisor to be appointed by the Director / Principal. The project should
preferably be based on primary / secondary data. The project title and the supervisor will be approved
by the Director / Principal of the Institution. It shall be evaluated by an External Examiner to be
appointed by the University.
