FINANCIAL ACCOUNTING – I

Program : BBA Semester : I

Learning Outcome:
1. The course will help students understand the theoretical framework of accounting
2. To understand the characteristics of accounting principles and accounting standards.
3. To understand difference bank balances between cash book and pass book

Topics L P T C
4 0 0 4
Unit 1: Introduction to Accounting
Introduction- History of Accounting-Meaning of Accounting-Distinction between Bookkeeping
and Accounting- Branches of Accounting-Objectives of Accounting-Users of Accounting
Information-Advantages of Accounting-Is Accounting a science or an art?- Double Entry System
of Financial Accounting.
Unit 2: Accounting Equation and Accounting Mechanics:
Introduction- Generally Accepted Accounting Principles (GAAP) - Characteristics of Accounting
Principles- Accounting Concepts and Conventions- Accounting Standards- Accounting Equation-
Journal and Ledger-Journalizing - Subsidiary Books-Reasons for maintaining Subsidiary Books-
Types of Subsidiary Books.
Unit 3: Bank Reconciliation Statement and Bills of Exchange:
Introduction- Reasons for differences Between Banks Balances as per Cash Book and Pass Book-
The Bank Reconciliation Statement- Advantages of BRS. Introduction Bills of Exchange -
Features of Bills of Exchange Classification of Bills of Exchange-Promissory Notes Renewal of
Bills- Accommodation Bill - Journal Entries for Dishonor of Bill.
Unit 4: Accounting for Consignment:
Introduction- Consignment and Sale- Important Terms to be Remembered- Accounting
Treatments in the Books of the Consignor – Accounting Treatments in the Books of the
Consignee- Valuation of Unsold Consignment Stock-Normal Loss- Abnormal Loss.
Unit 5: Trial Balance and Rectification of errors:
Introduction- Specimen of a Trial Balance- Errors and their rectification – Rectification of errors
Rectification of errors detected after the preparation of Trial Balance but before the preparation of
Final Accounts- Effect of errors on Profit – Rectification of errors appearing after the preparation
of Final Accounts

Recommended readings:
1. Advanced Accounts, M.C Shukla, T.S Grewal S.C Gupta / S. Chand, 2019
2. Financial Accounting (Year-I), S.P Jain & K.L Narang/ Kalyani Publishers, 2012
3. Financial Accounting, P C Tulsian/ PHI, 2002
 MARKETING MANAGEMENT- I
Program : BBA Semester : I
Course Code : UG-BBA-C-102 Credits :4

Learning Outcome:
1. To enable students to build a sound theoretical and practical understanding of the basic
knowledge of marketing management.
2. To develop an understanding of the marketing strategy and its types.
3. To be sensitive to legal and ethical consideration in the formulation and the implementation
of marketing management practices.
Schedule of Sessions
Topics L P T C
4 0 0 4
Unit 1: Basics of Marketing Management
Marketing Concept: Definition of Marketing: Concept of Exchange, Needs and Wants, Economic
Utility -Evolution of Marketing - Societal Marketing Concept (SMC) - Marketing Myopia.
Delivering Value, Satisfaction and Retention: Business Components, Concept of value, Attracting
and Retaining Customers.
Unit 2: Analysing Marketing Opportunities
Understanding Consumer Behaviour and Marketing Research: Factors Influencing Consumer
Buying Behavior: Cultural Factors, Social Factors, And Personal Factors, Psychological Factors-
Buying Decisions: Buying Roles, Buying Behavior- Buying Decision Process: Problem
Recognition, Information Search, Evaluation of Alternatives, Purchase Decision, Post-Purchase
Behaviour,
Unit 3: Developing Marketing Strategies
Market Segmentation, Targeting and Positioning: Need for Segmenting Markets - Market
Segmentation Levels - Criteria for Segmenting Consumer Market and Organizational Markets-
Effective Segmentation - Target market Selection Process - Positioning.
Marketing and Competitive Strategies: The Concept of Competitive Advantage- Porter’s five
force model- Porter’s Generic Competitive Strategies - Designing Competitive Strategies
Unit 4: Developing Product and Distribution Strategies
Product: Product Personality: Nature of the Product, Product Hierarchy –Product Classification:
Durability and Tangibility, Usage- Product Policy: Product Mix, Product Mix Strategies-
Product Life Cycle- Stages of New Product Development - Branding: Brand as a Concept, Value
and Significance of a Brand, Types of Brands, Brand Equity- Packaging: Importance of
Packaging in Marketing- Labelling.
Unit 5: Ethical and Social Dimensions
Importance of Marketing Ethics - Social Impact of Marketing - Consumerism, Customer Rights,
Consumer Protection Act, Bureau of Indian Standards, Competition Policy, Environmentalism,
Public action to regulate marketing. Business Regulations in Marketing - Marketing Ethics,
Corporate Code, Principles of Public Policy towards Marketing.

Recommended readings:
1. Principles of Marketing Management, Philip Kotler/ PHI
2. Marketing Management, Philip Kotler/ PHI
3. Marketing Management, Saxena Rajan/ TMH
 FUNDAMENTALS OF MANAGEMENT
Program : BBA Semester :I
Course Code : UG-BBA-C-103 Credits :4

Learning Outcome:
1. Gain a broad understanding of managerial principles, practices, and ethical responsibilities
in organizational contexts.
2. The course will enable students to understand different types of organization and its
leadership theories.
Schedule of Sessions
Topics L P T C
4 0 0 4
Unit 1: Introduction to Management
Management- An Overview: Definition of Management - The Role of Management- The
Functions of Managers. Levels of Management: Organizational Hierarchy: Technical Skills;
Human Skills; Conceptual Skills and Design Skills
Unit 2: Planning
Fundamentals of Planning: Definitions, Nature and Significance of Planning – Types of Plans,
Steps in the Planning Process, Pre-requisites for Effective Planning –Limitations of Planning.
Objectives, Strategies and Policies: Concepts in MBO, Early Impetus to MBO; Emphasis on
Performance Appraisal, The Process of MBO: Steps in MBO Process – Benefits of MBO –
Limitations of MBO
Unit 3: Organizing
Fundamentals of Organizing: Definitions and Benefits of Organizing – Traditional Perspectives
on Organizing: Challenges to the Traditional View of Organizations – Closed System Vs Open
System– Formal Vs Informal Organization – Bases for Departmentation , Span of Management ,
Power: Bases of Power
Unit 4: Staffing and Leading
Human Resource Management: An Overview: Human Resource planning; Staffing; Training and
Development; Performance Appraisal; Compensation – The Nature of People: Mc Gregor’s
Theory X and Theory Y
Motivating Employees for Job Performance: Definitions and Meaning of Motivation,
Classification of Motivation Theories: Content Theories of Motivation; Process Theories of
Motivation – A Systems and Contingency Approach to Motivation.
Leadership: Definition and Meaning of Leadership, Key Elements of Leadership, Leadership
Theories.
Unit 5: Controlling
The Control Function: Planning and Controlling, Importance of Controlling, Levels of Control,
Basic Control Process, Direct Control Vs Preventive Control, Requirements for Effective Controls

Recommended Readings:

1. Principles & Practices of Management, L M Prasad