DHANAMANJURI UNIVERSITY, IMPHAL

COURSE STRUCTURE AND SYLLABUS OF B.B.A. AS PER NEP-2020

Session:2025-26

Semester-I
Category
Sl. Course Marks
Title of the Course of SEE CIE Credits
No. Code Total
Courses
Principles & Practices of
1 CBB-101 DSC 75 25 100 4
Management
2 CBB-102 Business Accounting DSC 75 25 100 4
Fundamentals of
3 CBB-103 DSC 75 25 100 4
Marketing
4. GBB101 Business Organization GE 75 25 100 4
5. ABB-001 English AEC 40 10 50 2
Computer and IT -
6. SBB-001 SEC 40 10 50 2
Application
7. VAC-004 YOGA VAC 0 50 50 2
380 170 550 22
Total

Abbreviations:

1. DSC - Discipline Specific Course

2. GE - Generic Elective
3. AEC - Ability Enhancement Course
4. SEC - Skill Enhancement Course
5. VAC - Value Addition Course
6. SEE - Semester End Examination
7. CIE - Continuous Internal Evaluation
 BBA 1st Semester

CBB-101: Principles and Practices of Management

▪ Course Credit: 04
▪ Total Contact Hours: 60 Hrs.
▪ No. of Hours per week: 4 Hrs.
▪ Continuous Internal Evaluation Marks: 25
▪ Semester End Examination Marks: 75

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

➢ The ability to understand concepts of business management, principles, and function

of management.

➢ The ability to explain the process of planning and decision making.

➢ The ability to create organization structures based on authority, task, and responsibilities.

➢ The ability to explain the principles of direction, importance of communication, barrier of

communication, motivation theories and leadership styles.

➢ The ability to understand the requirement of good control system and control techniques.

Syllabus:

Module No. 1: INTRODUCTION TO MANAGEMENT 12 Hrs.

Introduction - Meaning, Evolution of management thought, Pre-Scientific Management Era,
Classical Management Era, Neo-Classical Management Era, Modern Management Era; Nature
and Characteristics of Management - Scope and Functional areas of Management;
Management as a Science, Art, or Profession; Management and Administration; Principles of
Management.
Module No. 2: PLANNING AND DECISION MAKING 10 Hrs.
Nature, Importance and Purpose of Planning - Planning Process; Objectives; Types of plans
(Meaning only); Decision making- Importance and steps; MBO and MBE (Meaning only)
Module No. 3: ORGANIZING AND STAFFING 12 Hrs.
Nature and purpose of Organization; Principles of Organizing; Delegation of Authority; Types
of Organization - Departmentation, Committees; Centralization vs Decentralization of
Authority and Responsibility, Span of Control; Nature and importance of Staffing
Module No. 4: DIRECTING AND COMMUNICATING 13 Hrs.
Meaning and Nature of Direction, Principles of Direction; Communication - Meaning and
Importance, Communication Process, Barriers to Communication, Steps to overcome
Communication Barriers, Types of Communication; Motivation theories – Maslow’s Need
Hierarchy Theory, Herzberg’s Two Factor Theory, Mc. Gregor’s X and Y theory. Leadership –
Meaning, Formal and Informal Leadership, Characteristics of Leadership; Leadership Styles –
Autocratic Style, Democratic Style, Participative Style, Laissez Faire Leadership Styles,
Transition Leadership, Charismatic Leadership Style.
Module No. 5: COORDINATING AND CONTROLLING 13 Hrs.
Coordination–Meaning, Importance and Principles. Controlling-Meaning and steps in
controlling, Essentials of Effective Control system, Techniques of Control (in brief).
Business Social Responsibility - Meaning, Arguments for and against Business Social
Responsibility; Green management - Meaning, Green Management Actions; Managerial
Ethics – Meaning - Importance of Ethics in Business, Factors that determine Ethical or
Unethical behaviour.
Reference Books:
1. Stephen P. Robbins: Management, Pearson
2. Koontz and O’Donnell: Management, McGraw Hill.
3. L M Prasad: Principles of management, Sultan Chand, and Sons
4. V.S.P Rao Bajaj: Management process and organization, Excel Books.GH25
5. T. Ramaswamy: Principles of Management, HPH.

CBB-102: Business Accounting

▪ Course Credit: 04
▪ Total Contact Hours: 60 Hrs.
▪ No. of Hours per week: 4 Hrs.
▪ Continuous Internal Evaluation Marks: 25
▪ Semester End Examination Marks: 75
Course Outcomes: On successful completion of the course, the students will demonstrate:
➢ Knowledge of accounting framework and accounting standards.

➢ Ability to pass journal entries and prepare ledger accounts.

➢ Ability to prepare subsidiaries books.

➢ Ability to prepare trial balance and final accounts of proprietary concern.

➢ Ability to construct final accounts through application of tally.

Syllabus:
Module No. 1: INTRODUCTION TO FINANCIAL ACCOUNTING 10 Hrs.
Introduction – Meaning and Definition – Objectives of Accounting – Functions of Accounting
– Users of Accounting Information – Limitations of Accounting – Accounting Cycle -
Accounting Principles – Accounting Concepts and Accounting Conventions. Accounting
Standards – objectives- significance of accounting standards. List of Indian Accounting
Standards.

Module No. 2: ACCOUNTING PROCESS 12 Hrs.

Meaning of Double entry system – Process of Accounting – Kinds of Accounts – Rules -
Transaction Analysis – Journal – Ledger – Balancing of Accounts – Trial Balance – Problems
on Journal, Ledger Posting and Preparation of Trial Balance.

Module No. 3: SUBSIDIARY BOOKS 14 Hrs.

Meaning – Significance – Types of Subsidiary Books –Preparation of Purchases Book, Sales

Book, Purchase Returns Book, Sales Return Book, Bills Receivable Book, Bills Payable Book.
Types of Cash Book- Simple Cash Book, Double Column Cash Book, Three Column Cash
Book, and Petty Cash Book (Problems only on Three Column Cash Book and Petty Cash
Book), Bank Reconciliation Statement – Preparation of Bank Reconciliation Statement
(Problems on BRS).

Module No. 4: FINAL ACCOUNTS OF PROPRIETARY CONCERN 14Hrs.

Preparation of Statement of Profit and Loss and Balance Sheet of a proprietary concern with
special adjustments like depreciation, outstanding and prepaid expenses, outstanding and
received in advance of incomes, provision for doubtful debts, drawings and interest on
capital.
Module No. 5: ACCOUNTING SOFTWARE 10 Hrs.

Introduction-meaning of accounting software, types accounting software-accounting

software Tally-Meaning of Tally software – Features – Advantages, Creating a New Company,
Basic Currency information, other information, Company features and Inventory features.
Configuring Tally - General Configuration, Numerical symbols, accounts/inventory info –
master configuration -voucher entry configuration. Working in Tally: Groups, Ledgers, writing
voucher, different types of vouchers, voucher entry Problem on Voucher entry - Generating
Basic Reports in Tally-Trail Balance, Accounts books, Cash Book, Bank Books, Ledger
Accounts, Group Summary, Sales Register and Purchase Register, Journal Register, Statement
of Accounts, and Balance Sheet.

Reference Books:
1. Hanif and Mukherjee: Financial Accounting, Mc Graw Hill Publishers
2. Arulanandam & Raman: Advanced Accountancy, Himalaya Publishing House
3. S.Anil Kumar,V.Rajesh Kumar and B.Mariyappa: Fundamentals of Accounting, Himalaya
Publishing House.
4. Dr. S.N. Maheswari: Financial Accounting, Vikas Publication.
5. S P Jain and K. L. Narang: Financial Accounting, Kalyani Publication.
6. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand 7. M.C. Shukla and
Goyel: Advaced Accounting, S Chand.

CBB-103: Fundamentals of Marketing

▪ Course Credit: 04
▪ Total Contact Hours: 60 Hrs.
▪ No. of Hrs. per week: 4 Hrs.
▪ Continuous Internal Evaluation Marks: 25
▪ Semester End Examination Marks: 75

Course Outcomes: On successful completion of the course, the students will demonstrate
➢ Understand the concepts and functions of marketing.

➢ Analyze marketing environment impacting the business.

➢ Segment the market and understand the consumer be behaviour.

➢ Describe the 4 p’s of marketing and also strategize marketing mix.

➢ Describe 7 p’s of service marketing mix.
Syllabus:
Module No. 1: INTRODUCTION TO MARKETING 12 Hrs.

Meaning and Definition, Concepts of Marketing, Approaches to Marketing, Functions of

Marketing. Recent trends in Marketing-E- business, Tele-marketing, M-Business, Green
Marketing, Relationship Marketing, Concept Marketing, Digital Marketing, social media
marketing and E-tailing (Meaning only).

Module No. 2: MARKETING ENVIRONMENT 12 Hrs.

Microenvironment – The company, suppliers, marketing intermediaries’ competitors, public

and customers; Macro Environment-Demographic, Economic, Natural, Technological,
Political, Legal, Socio-Cultural Environment.

Module No. 3: MARKET SEGMENTATION AND CONSUMER BEHAVIOUR 10 Hrs.

Meaning and Definition, Bases of Market Segmentation, Requisites of Sound Market
Segmentation; Consumer Behavior-Factors influencing Consumer Behavior; Buying Decision
Process.
Module No. 4: MARKETING MIX 16 Hrs.
Meaning, Elements of Marketing Mix (Four P’s) – Product, Price, Place, Promotion. Product
Product Mix, Product Line, Product Lifecycle, New Product Development, Reasons for Failure
of New Product, Branding, Packing and Packaging, Labeling, Pricing – Objectives, Factors
influencing Pricing Policy, Methods of Pricing. Physical Distribution–Meaning, Factors
affecting Channel Selection, Types of Marketing Channels. Promotion – Meaning and
Significance of Promotion, Personal Selling and Advertising (Meaning Only)
Module No. 5: SERVICES MARKETING 10 Hrs.
Meaning and definition of services, difference between goods and services, features of
services, seven P’s of services marketing (concepts only).

Reference Books:
1. Philip Kotler: Marketing Management, Prentice Hall
2. Lovelock Christopher: Services Marketing- People, Technology, Strategy, PHI
3. William J. Stanton, Michael J. Etzel, Bruce J Walker: Fundamentals of Marketing,
McGraw Hill Education.
4. Bose Biplab: Marketing Management, Himalaya Publishers.
5. J.C. Gandhi: Marketing Management, Tata McGraw Hill.
6. Ramesh and Jayanti Prasad: Marketing Management, I.K. International
7. Sontakki: Marketing Management, Kalyani Publishers.

GBB-101: Business Organization

▪ Course Credit : 04
▪ Total Contact Hours : 60 Hrs.
▪ No. of Hrs. per week : 4 Hrs.
▪ Continuous Internal Evaluation Marks : 25
▪ Semester End Examination Marks : 75

Course Outcomes: On successful completion of the course, the students will demonstrate.
➢ An understanding of the nature, objectives, and social responsibilities of business.

➢ An ability to describe the different forms of organizations.

➢ An understanding of the basic concepts of management.

➢ An understanding of functions of management.

➢ An understanding of different types of business combinations.

Syllabus:
Module No. 1: INTRODUCTION TO BUSINESS 10 Hrs.
Business: Meaning, Nature, Scope and Social responsibility of Business, Objectives, Essentials
of successful business; Functional areas of business. Concept of Business Organization.

Module No. 2: FORMS OF BUSINESS ORGANIZATION 14 Hrs.

Sole proprietorship: Definitions, Features, Merits and Demerits. Partnership: Definitions,
partnership deed, Features, Merits and Demerits. Joint Stock Company: Definitions, Features,
Merits and Demerits. Co-operatives: Definitions, Features, Merits and Demerits.

Module No. 3 : PUBLIC ENTERPRISES 12 Hrs.

Departmental Undertaking: Definitions, Features, Merits and Demerits. Public Corporations:
Definitions, Features, Merits and Demerits. Government Companies: Definitions, Features,
Merits and Demerits.

Module No. 4: BUSINESS COMBINATIONS 12 Hrs.

Meaning Definitions, Causes, Types, Forms, merits and demerits of Business Combinations,
Recent Trends in Business Combinations.

Module No 5: MANAGEMENT OF ORGANIZATIONS 12 Hrs.

Management-Meaning, Definitions, Difference between Management and Administration,
Levels of Management, Objectives of Management, Functions of management- planning,
organizing, staffing, directing, coordinating, controlling, Principles of Management.

Reference Books:

1. C B. Guptha: Business Organisation and Management, Sultan Chand & Sons.

2. Dr. S. C. Saxena: Business Administration & Management, Sahitya Bhawan.
3. M. C. Shukla: Business Organisation and Management. S Chand & Company Pvt. Ltd.
4. S.A Sherlekar: Business Organization, Himalaya Publishing House.
5. Y.K. Bhushan: Fundamentals of Business Organisation and Management, Sultan
Chand & Sons.
6. R.K. Sharma: Business Organisation & Management Kalyani Publishers
7. Dr. I.M. Sahai, Dr. Padmakar Asthana: Business Organisation & Administration
Sahitya Bhawan Publications Agra.

ABB-001: English

▪ Course Credit : 02
▪ Total Contact Hours : 30 Hrs.
▪ No. of Hrs. per week : 2 Hrs.
▪ Continuous Internal Evaluation Marks : 10
▪ Semester End Examination Marks: 40
 SBB-001: Computer and IT Application

▪ Course Credit : 02
▪ Total Contact Hours : 30 Hrs.
▪ No. of Hrs. per week : 2 Hrs.
▪ Continuous Internal Evaluation Marks : 10
▪ Semester End Examination Marks : 40

Course Outcomes:

On successful completion of the course, the student will demonstrate familiarity of computer
and IT application in the field of business.

Syllabus:

Module No. 1: 10 Hrs.

Basics of computers: Characteristics of Computer, Application of computer in business,
Classification of Computer, Generation of Computers, Types of software, Compiler and
Interpreter, Data representations – Different Number Systems, Inter conversion between
Number Systems.

Module No. 2: 05 Hrs.

Primary Memory: RAM, ROM, PROM, EPROM. Secondary Memory: Concept of Magnetic
Tape, Magnetic Disk, Optical Disk.

Module No. 3: 10 Hrs.

Operating System Concept: Introduction to Operating System, Functions of Operating System,
Types of Operating System. Data Communication and Networking: Network Concepts, Types
of Networks, Different Topologies Communication Media.

Module No. 4: 10 Hrs.

Text Processing: Introduction to Text Processing software, Creating, Saving. Printing and
modification in document, Spreadsheet Software: Introduction to spreadsheet, creation and
their application, formulas, functions.

Reference Books:

1. Sinha P.K, Sinha P.: Computer Fundamentals, BPB Publication.

2. Rajaraman V.: Computer Fundamentals, PHI

Value Addition Course

VAC-004: YOGA