Bba Syllabus III & IV Semester (Changed)
Bba Syllabus III & IV Semester (Changed)
SEMESTER
SYLLABUS
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Total Max. Marks: 100 Continuous Assessment End Semester Examination (ESE)
(CA)Marks: 40 Marks: 60
Minimum percentage of Numerical / Design / Programming Problems in ESE: 40%
Duration of End Semester Examination (ESE): 3 hours
Course Type: Core Course
Prerequisites: NIL
On completion of the course, the student will have the ability to:
CO# Course Outcomes
1 Understand the nature and scope of management accounting and differentiate
management accounting, financial accounting and cost accounting.
2 Interpretation of financial statements and their analysis using various tools.
3 Compute ratios and draw inferences
4 Analyze the performance of the organization by preparing funds flow statement.
5 Analyze the performance of the organization by preparing cash flow statements
Contents
PART-A
UNIT-I
11(L)hrs
Introduction: Meaning – objectives – nature and scope of management accounting – role of management
accountant – management reporting as a duty of management accountant- relationship between financial
accounting, cost accounting and management accounting.
UNIT-II
11(L)hrs
Financial Statement Analysis: Meaning – types – meaning and concept of financial analysis – types of
financial analysis – methods of financial analysis – problems on comparative statements – common size
statements
1 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
UNIT-III
11(L)hrs
Ratio Analysis: Meaning – importance – utility of ratios – limitation of ratio analysis-classification of ratios
– calculation and interpretation of ratios- Du pont Analysis.
UNIT-IV
12(L)hrs
Funds Flow and Cash Flow Analysis: Meaning – concept of fund and funds flow statement – uses and
significance of funds flow statement – procedure for preparing FFS – schedule of changes in working capital
– statement of sources and application of funds – cash flow analysis – meaning and concept – comparison
between funds flow and cash flow statements – uses and significances of CFS – preparation of cash flow
statement as per accounting standards. (Indirect method only)
Tutorial hours will be used for practice sessions for problems/presentations/case- studies etc.
Text Books
Reference Books
1. Dr.S.N.Maheswari, “Management Accounting”, 5th Edition, Vikas Publishing House Pvt. Ltd, 2022
2. Saxena, “Management Accounting”, 7th Edition, Sultan Chand Pvt. Ltd., 2010
3. Made Gowda, “Management Accounting” 7th Edition, Himalaya Publishing House, 2010
4. Dr.S.N.Goyal and Manmohan, “Management Accounting”, S.N. Publications
5. B.S.Raman, “Management Accounting”, United Publishers, 2010
6. R.S.N. Pillai and Bagavathi, “Management Accounting”, 4th Edition S Chand & Co. Ltd., 2012
https://vskub.ac.in/wp-content/uploads/2020/04/Management-accounting-B.com-6th-sem.pdf
https://www.scribd.com/document/433589678/6-SEM-BCOM-MANAGEMENT-ACCOUNTING-pdf
2 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
3 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
On completion of the course, the student will have the ability to:
CO# Course Outcomes
1 Understand the key legal and ethical issues in the business context of India
2 Analyze ethical dilemmas in business decisions
3 Deal in negotiable instruments and electronic fund transfers
4 Evaluate the legal and regulatory aspects of business ethics that concern the financial,
competitive and ethical responsibilities of organisations
5 Propose solutions to ethical dilemmas based on ethical theories and principles that align with
corporate social responsibility
Contents
Part-A
Unit – I
11 (L) hrs
Introduction to Business Laws: Business law – definition, scope, importance of understanding the role of
law in business; Elements of a contract – offer and acceptance, consideration, contractual capacity; Essentials
of valid contract; Types of contracts; Performance obligations; Types of contract breaches and
remedies; Consumer protection Act
Unit-II
10(L) hrs
Formation of Sales Contract: Contracts for Leasing Goods, Title and Risk of loss, Performance and
remedies, Warranties and Product liability; Introduction to Negotiable Instruments, Negotiability,
Negotiation and Holders in due course; Bank customer Relations/Electronic Fund Transfers.
Part-B
Unit-III
12(L) hrs
Introduction to Business Ethics: The definition and importance of business ethics, business ethics in the
Indian context; benefits of Ethical Conduct in Business, Ethical Issues and Stakeholder Concerns; Social
Responsibility and Regulatory Framework: Corporate social responsibility; Environment & business; Issues
related to Business Ethics in marketing, finance & human resource functions. Ethical responsibilities of
multinational corporations;
4 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Unit-IV
12 (L) hrs
The Ethical Decision-Making Process: Philosophical approaches to ethical decision making; Moral &
Legal aspects of ethical decision making: Swami Vivekanand on Ethics; Ethical Decision Making in
Organizations: Individual and Organizational Factors Influencing Ethical Decisions; Indian philosophy of
work ethics; Introduction to Integral Humanism; Ethical Decision-Making Frameworks to Improve Decision-
Making Outcomes; Corporate Governance and its Impact on Ethical Decision-Making; Whistleblowing;
Conflict Resolution.
Tutorial hours will be used for practice sessions for problems/presentations/case studies, etc.
Text Books
1. N.D. kapoor “Elements of Business Law”, 2nd Edition, Sultan Chand Publications,2018
2. B.N.Ghosh “Business Ethics and Corporate Governance”, 1 st Edition, McGraw-Hill 2017
3. Lorenzo Sacconi, “The Social Contract of the Firm”, 1st Edition, Springer, 2012
4. Brian L.Nelson, “Law and ethics in Global Business”, 1st Edition, Routledge, 2006
Reference Books
1. Patrick Bishop, Carmel Connors and Charles Sampford, “Management, Organisation and Ethics”, in the
public sector, 1st Edition, Routledge Revivals, 2019
4. S.K.Chakraborty, “Values and Ethics for Organizations”, Latest Edition, Oxford University Press, 1999
2. https://ddceutkal.ac.in/Downloads/UG_SLM/Commerce/Core_2.pdf
[Online links must also display practical applications of topics covered in Syllabus]
5 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Part-A
Unit -I
11(L) hrs
Human Resource Management: Introduction, Meaning and Definitions, Brief History, Nature,
Functions, Importance and Limitations of HRM. Challenges faced by Modern HR Managers.
Human Resource Planning: Introduction, Definitions, Features, Need for HR Planning,
Objectives, Process, Factors affecting HR Planning, Types, Benefits, Problems in HR planning
and Suggestions for Making HR Planning Effective.
Unit-II
11(L) hrs
Job Analysis and Job Design: Steps in analyzing job, Job description, Job specification, Job enrichment,
Job enlargement, Job rotation and Job simplification.
Recruitment: Sources of recruitment, Policies and procedure of recruitment.
Selection: Process of Selection, Selection errors, testing and interviews, Placement and Induction.
Part-B
Unit-III
12(L) hrs
Training and Development: Concepts, Importance, Identification of Training Needs. Types of Training: On
the Job and Off the Job Methods of Training, designing and evaluation of training programmes, Meaning of
Development, Difference between Training and Development.
6 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Internal Mobility and Transfers: Promotions, Demotions and Other Forms of Separations, Definitions,
Purpose, and Basis of Promotions. Transfer: Definitions, Purpose, Types and Transfer Policy
Career Planning and Development: Career life cycle, Process of career planning and
development.
Unit-IV
11(L) hrs
Industrial Relations: Meaning & Concept of Industrial Relations.
HR Information System and accounting: Meaning, Need, Objectives, Designing of HRIS, Computerized
HRIS, Personnel Inventory.
HR Records: Meaning, Purpose, types, Essentials of Good Record Keeping, Significance.
HR Research: Objectives, Kinds and Techniques.
HR Audit: Need, Process, Types and Approaches.
Tutorial hours will be used for practice sessions for problems/presentations/case studies, etc.
Text Books
1. K. Aswathappa, “Human Resource Management”, 10th edition, Tata McGrawHill, 2023.
2. C.B. Memoria, “Personal Management Himalaya”, 31st revised edition, Himalaya publishing house,
2023.
3. M S Saiyadain, “Human Resource Management”, 4th edition, Tata McGraw, 2018.
Reference Books
1. VSP Rao, “Human Resource Management”, 3rd edition, Excel Books, 2010.
2. Dessler and Varrkey, “Human Resource Management”, 15th edition, Pearson, 2017.
7 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
On completion of the course, the student will have the ability to:
CO# Course Outcomes
1 Understand concepts of health and wellness.
3 Analyze the mind-body connection and the impact of digital behavior on overall well-
being.
4 Understand common health risks related to nutrition, lifestyle, and modern habits.
Contents
Part-A
Unit-I
04 (L)hrs
Introduction to Health & Wellness: Definition of Health , Importance of health in everyday life,
Components of health – physical, social, mental, spiritual and its relevance. Concept of wellness,
Mental health and wellness. Determinants of wellness.
Unit-II
04(L) hrs
Mind Body and Well-Being : Mind body connection in health – concept and relation.
Implications of mind-body connection . Wellbeing – why it matters? Digital wellbeing : Impact of
digital exposure on physical and mental health.
8 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Part-B
Unit-IV
04(L)hrs
Indian System Of Well Being: Health beliefs of India, Health systems in India – AYUSH.
Perspective of indigenous people towards health. Happiness and well-being in India. Importance of
exercise in well being.
Tutorial hours will be used for practice sessions for problems/presentations/case studies, etc.
Text Books
1. Dr. A. Ghai & Dr. R. Choudhary Kalyani Publishers 2nd Edition, 2022.
2. V.K. Sharma & A. Kaushik, R. Lal Book Depot, Meerut, 3rd Edition, 2020
Reference Books
1. “Health and Wellness”,Concepts and Applications, Anjali Jain, PHI Learning Pvt. Ltd.1st
Edition, 2019
2. “Yoga and Wellness”, Dr. M. L. Gharote , Kaivalyadhama Yoga Institute, 4th Edition,
2020.
3. “Fundamentals of Health Education and Promotion”, Manoj Sharma, CBS Publishers &
Distributor,1st Indian Edition, 2021.
https://iris.who.int/bitstream/handle/10665/352685/9789290229049-eng.pdf?sequence=1
https://ayush.gov.in/#!/
https://namayush.gov.in/
9 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
On completion of the course, the student will have the ability to:
CO# Course Outcomes
1 Understand the basic concepts, types, dimensions, and components of MIS, and evaluate the benefits and
evolution of IT infrastructure in the digital firm era.
2 Apply database management principles by setting up and managing DBMS packages, creating Entity-
Relationship diagrams, and understanding data models.
3 Analyze various MIS applications, including DSS, GDSS, and knowledge management systems, and
develop e-commerce solutions by leveraging enterprise models.
4 Evaluate project management objectives and methodologies, including agile practices such as SCRUM
5 Understand application of various components of MIS in social, political and ethical issues.
Contents
Part-A
Unit-I
11(L) hrs
Fundamentals concepts of MIS: Basics concepts of MIS/ Types of MIS, Dimension and components of IS,
Benefits of MIS, IT infrastructure, and IT infrastructure evolution, Components of IT infrastructure, New
approaches for system building in the digital firm era.
Unit-II
11(L) hrs
Data Base Management System: Objectives of data base approach- Characters of database Management
systems- Data processing system- Components of DBMS packages - Data base administration- Entity –
Relationship (conceptual).
Part B
Unit-III
11(L) hrs
Information System Applications: MIS applications, DSS – GDSS - DSS applications in Enterprise -
10 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Knowledge Management System and Knowledge Based Expert System - Enterprise Model System and E-
Business, E- Commerce, E-communication, Business Process Reengineering.
Unit-IV
12(L) hrs
Text Books
1. Laudon, K. C., & Laudon, J. P..., “Management information systems”, managing the digital firm, 5 th
Edition, Pearson, 2002
2. Coronel C., & Morris, S.., “Database systems: design, implementation, & management”, 14 th Edition,
Cengage Learning, 2022
3. Olson, D.., “Information systems project management” 1st Edition, US: Business Expert Press, 2014
4. Schiel, J. The Scrum Master Study Guide, 1st Edition, Auerbach Publications, The Scrum Master
Guidebook, 2011
Reference Books:
1. Kenneth C. Laudon & Jane P. Laudon, “Essentials of Management Information Systems”, 12th
Edition (2017), Pearson Education.
2. D.P. Goyal., “Management Information Systems”, Text and Cases, 4th Edition (2014), Vikas
Publishing House
11 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
On completion of the course, the student will have the ability to:
CO# Course Outcomes
1 Understanding of the concepts related to disaster management
2 Highlight the importance and role of disaster management
3 Understand prediction and preparedness for various disasters.
4 Develop disaster management plans for specific scenarios
5 Identify key institutional frameworks and processes involved in disaster management.
Contents
Part-A
Unit-I
08(L)hrs
Understanding key concepts of Hazards, disasters; Disaster types and causes (Geophysical,
Hydrological, Meteorological, Biological and Atmospheric; Human-made, Defining Vulnerability
(Physical Vulnerability; Economic Vulnerability; Social Vulnerability). Case study analysis of
recent natural disasters with classification by type and impact, Group presentation on types of
vulnerability with examples from local or global contexts.
Unit-II
07(L) hrs
Disaster Management Cycle: Components of disaster management cycle (Phases: Response and
recovery, Risk assessment, Mitigation and prevention, Preparedness planning, Prediction and
warning); Disaster risk reduction (DRR), Community based disaster risk reduction. Mock drill
planning and observation for emergency response. Mapping community disaster risks using local
survey data
Part-B
Unit-III
08(L) hrs
Initiatives at national and international level Disaster Risk Management in India and at international
level: Related policies, plans, programmes and legislation; International strategy for disaster
reduction and other initiatives. Report writing on India's National Disaster Management Plan
12 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Unit-IV
07(L) hrs
Emergency Management Explosion and accidents (Industrial, Nuclear, Transport and Mining) -
Spill (Oil and Hazardous material); Threats (Bomb and terrorist attacks) Stampede and conflicts.
Training and Demonstration Workshops /Lectures be organized in association with the NIDM,
NDRF, NCDC, Fire Brigade, CISF, local administration etc. On-site visit or demonstration with
local fire department or NDRF on handling industrial accidents. Emergency evacuation drill
conducted in collaboration with a relevant agency (fire, police, or CISF)
Text Books
1. Sharma, S.C. , “Disaster Management”, Khanna Book Publishing 2010, 4th Edition.
2. Clements, B. W, “Disasters and Public Health”, Planning and Response, Elsevier Inc, 2015, 2 nd
edition.
3. Dunkan, K., and Brebbia, C. A., (Eds.), “Disaster Management”, and Human Health Risk, Reducing
Risk, Improving Outcomes, 1st Edition WIT Press, UK. 2013.
Reference Books
1. Singh, R. B. (ed.), Natural Hazards and Disaster Management: Vulnerability and Mitigation, Rawat
Publications, New Delhi, 2014, 2nd Edition.
2. Ramkumar, Mu, Geological Hazards: Causes, Consequences and Methods of Containment, New
India Publishing Agency, New Delhi, 2016, 5th edition.
3. Modh, S., “Managing Natural Disaster”, Hydrological, Marine and Geological Disasters, Macmillan,
Delhi, 2010, 1st Edition.
13 of 25 Scheme Code-2024
IV
SEMESTER
SYLLABUS
14 of 25 Scheme Code2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
On completion of the course, the student will have the ability to:
CO# Course Outcomes
1 Understand and articulate the key concepts and evolution of entrepreneurship, and explain how
entrepreneurs contribute to economic development.
2 Analyze the motivational factors, identify viable business opportunities, and apply creativity and
innovation in idea generation.
3 Evaluate the components of the start up ecosystem and prepare a comprehensive business plan
with a clear value proposition.
4 Identify various sources of start up funding and demonstrate an understanding of legal, financial,
and managerial aspects of running a start up.
5 Apply entrepreneurial strategies for team management, customer acquisition, and sustainable
scaling of start ups.
Content
Part-A
Unit –I
11(L)hrs
Entrepreneurship: Concept and Evolution: Definition and characteristics of entrepreneurship,
evolution of the concept of entrepreneurship, types of entrepreneurs i.e. women , social, innovative,
role of entrepreneurs in economic development, qualities and competencies of an entrepreneur,
myths of entrepreneurship, ethics and social responsibility of entrepreneurs.
Activities will include targeted quizzes to reinforce definitions, group discussions to explore whether
entrepreneurial skills are innate or learned, and a mini case study of a social entrepreneur whose work
exemplifies ethical success.
15 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
UNIT-II
12(L)hrs
In-class exercises include brainstorming sessions where teams pitch three business concepts,
performing SWOT analysis on a peer’s idea, and building a BMC with peer presentations and feedback
Part-B
Unit-III
11(L) hrs
Startup Ecosystem and Business Planning: Overview of the startup ecosystem: stakeholders, funding
agencies, incubators, accelerators, government initiatives (Startup India, Atal Innovation Mission, etc.,
legal and regulatory framework for startups. Business plan: purpose, structure, components, and
pitching to investors.
Case studies include the Foxhog–SIIC partnership at IIT-Kanpur and Bihar’s “Ideas Yatra,” showcasing
real-world systemic support for startups. Assignments include writing an executive summary and
producing a pitch deck, followed by mock investor pitches evaluated by peers and mentors.
Unit-IV
11(L)hrs
This unit features two in-depth case studies: Zepto’s rapid hypergrowth via VC funding, and
Milk Mantra’s journey balancing social mission with profitability. Students will also complete exercises
on financial modeling (6–12 month projections), participate in pivot simulations based on hypothetical
market disruptions, and draft an exit strategy presentation outlining potential acquisition or IPO plans.
Tutorial hours will be used for practice sessions for problems/presentations/case-studies etc.
16 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Text Books
Reference Books
1. Timmons, J. A., & Spinelli, S., “New Venture Creation: Entrepreneurship for the 21st
Century”, 10th Edition, McGraw-Hill, 2016.
2. Ries, E., “The Lean Startup”, 1st Edition, Crown Business, 2011.
https://egyankosh.ac.in/bitstream/123456789/79264/3/Unit-2.pdf
IIT Madras
17 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Program: L: 3 T: 1 P: 0 Credits: 4
BBA(Entrepreneurship)
Semester: 4 Theory/Practical: Teaching Hours:45(L)+15(T)=60 hrs
Theory
Total Max. Marks: 100 Continuous Assessment End Semester Examination (ESE)
(CA) Marks: 40 Marks: 60
Minimum Percentage of Numerical / Design / Programming Problems in ESE: NIL
Duration of End Semester Examination (ESE): 3 hours
Course Type: Core Course
Prerequisites: NIL
On completion of the course, the student will have the ability to:
CO# Course Outcomes
1 Understand the core principles of operations management and their significance in
enhancing efficiency, quality, and customer satisfaction.
2 Analyze different production systems and develop strategies aligned with business
objectives.
3 Optimize operational processes through effective process design, layout decisions, and
capacity planning.
Contents
PART-A
UNIT-I
13(L) Hrs
Operations strategies for Competitive Advantage - Strategic planning for production and Operations,
Productivity and Quality, Degree of Technology and automation,
18 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Designing Products, Services And Processes- New product design; Product development process;
Basic types of manufacturing process technologies; product-process mix; design of services and service
processes- Design of Services, difference in Process technologies for services vis a vis products.
UNIT-II
10(L) Hrs
Location Planning - Need for location planning; effects of location of costs and revenues; procedure
for facility location planning; behavioural impact in facility location.
Capacity planning - Concept; need for capacity planning; process of capacity planning; strategies for
modifying capacity.
PART-B
UNIT-III
12(L) Hrs.
Inventory Management – Inventory concept; need for inventory; inventory management concept;
Objectives; Inventory control operating doctrine; Inventory systems; Inventory costs; Basic stock
control methods; Basic EOQ Model. ABC & VED analysis
UNIT-IV
10(L) Hrs.
JIT and Lean Production System - concept; characteristics; implementation of JIT; Kanban System;
JIT system in services, 5S and Lean systems
Tutorial hours will be used for practice sessions for presentations/case studies/ quiz etc.
Text Books
19 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Reference Books
1. N.G. Nair, “Production and Operations Management”, 18th Edition, Mc Graw Hill Education,
2002.
Online Learning Materials
1. https://egyankosh.ac.in/handle/123456789/4758
Accessed on April 10, 2025
20 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Prerequisites: NIL
On completion of the course, the student will have the ability to:
CO# Course Outcomes
1 Apply foundational finance theories and to analyse a forecast using relevant data and to conduct
preliminary measurement of leverage analysis.
2 Apply modern techniques in capital budgeting analysis.
3 Understand the application of Working capital in real world.
4 Assess dividend policy’s impacts on share prices and to understand the implications of Dividend
decisions in financial decision making.
5 Understand the application of capital structure in the industry.
Contents
PART-A
UNIT-I
11(L) hrs.
Evaluation of Finance, Objectives of the Firm-Profit Max, And Wealth Max, Functions of
Financial Management, Organisation of the Finance Function, Cost of Capital: Definition and
Concepts, Measurement, the weighted average cost of Capital; Leverage: Operating and Financial,
Combined Leverage.
UNIT-II
11(L)hrs.
Cost of Capital: Meaning and significance of cost of capital; cost of equity shares; cost of preference
shares; cost of debt, weighted average cost of capital
21 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Capital Budgeting: Meaning, Importance, Rational of Capital Budget, Nature of Investment Decision,
The Administrative framework, methods of appraisal, Capital Rationing, Inflation and Capital
Budgeting; Capital budgeting under Risk and Uncertainties.
PART-B
UNIT-III
11(L) hrs.
Working Capital Management: Concept, Need, Determinants, Finance mix for working capital,
Estimating working capital needs, Cash management; The Cash Budget, Techniques of cash
management and marketable securities; Management of receivables; Objectives, Factors affecting
policies for managing accounts receivables; Inventory Management; Objectives, Inventory
Management techniques
UNIT-IV
12(L) hrs.
Financing Decisions: Capital Structure Theories, taxation and capital structure; Planning the capital
structure, Factors affecting capital structure, E.B.I.T.-E.P.S. analysis, ROI-ROE analysis.
Dividend Decision: Theories of Dividends-traditional position, Gordon Model, Walter model, M.M.
Model, Radical Model, Factors affecting dividend policy, stock dividends and stock splits.
Tutorial hours will be used for practice sessions for problems/presentations/case- studies etc.
Text Books
1. Khan, M. Y. and Jain P. K.(2011), “Financial Management”, 6th Edition, Text, Problems &
Cases”, Tata McGraw Hill Company, New Delhi. II.
2. Pandey, I.M.(2015), “Essentials of Financial Management”, 4th Edition, Vikas Publishing
House Pvt. Ltd., New Delhi. III.
3. Maheshwari, S.N.(2019), “Financial Management – Principles & Practice”, 15th Edition,
Sultan Chand & Sons, New Delhi. IV.
4. Rustagi,Dr.R.P.(2017), “Basic Financial Management”, 8th Edition, Sultan Chand & Sons,
New Delhi. V. Patel, Bhavesh(2014),” Fundamentals of Financial Management”, Vikas
Publishing House Pvt. Ltd., New Delhi.
Reference Books
1. Dr.S.N.Maheswari, “Management Accounting”, 5th Edition, Vikas Publishing House Pvt. Ltd.,
2022
2. Saxena, “Management Accounting”, 7th Edition, Sultan Chand Pvt. Ltd., 2010
3. Made Gowda, “Management Accounting” 7th Edition, 2010
https://rccmindore.com/wp-content/uploads/2015/06/Financial-Management-unit-I-IV-V.pdf
Accessed on April 21, 2025
https://sde.uoc.ac.in/sites/default/files/sde_videos/SLM-19617-B%20Com-
Financial%20Management.pdf
Accessed on April 21, 2025
22 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
23 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
On completion of the course, the student will have the ability to:
CO# Course Outcomes
1 Explain the objectives and process of conducting research and its application in business.
Unit-II
11(L) hrs.
Sampling: Advantages and Limitation of Sampling, Sampling process, Types of Sampling: Non-
probability sampling techniques, Probability sampling techniques, Sampling and non sampling errors.
Data collection: Primary, secondary data collection, observation methods and survey method:
Part-B
Unit-III
11(L) hrs.
Measurement Concept, Levels of measurement—Nominal, Ordinal, Interval and Ratio Attitude
Measurement: Comparative scaling techniques, Non-comparative scaling techniques.
24 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Unit-IV
12(L) hrs.
Data Preparation and Analysis: Editing, Coding, Cross Tabulation and Practices through Excel (Basic
Concepts)
Report Writing: Types of Research Reports, Guidelines for Writing a Report, Report Format,
Guidelines for evaluating a report.
Tutorial hours will be used for practice sessions for problems/presentations/case- studies etc.
Text Books
1. Joe Hair Jr., Michael Page, Niek Brunsveld, Adam Merkle, Natalie Cleton,” Essentials of
Business Research Methods”, 5th Edition, Routledge,2003.
2. Pamela S. Schindler, “Business Research Methods”, 13th Edition, McGraw Hill,2020.
References book
https://sde.uoc.ac.in/sites/default/files/sde_videos/SLM-19664-BBA-
Business%20Reseach%20Methods.pdf
Accessed on April 12, 2025.
https://nhck.in/wp-content/uploads/2020/06/IV-BBA-BRM-1.pdf
Accessed on April 12, 2025.
25 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
On completion of the course, the student will have the ability to:
CO# Course Outcomes
1 Provide students with a fundamental understanding of the rich heritage of Indian knowledge
systems.
2 Explore the contributions of IKS to various fields, including Management, science and technology,
3 Foster an appreciation for the cultural and societal values embedded in IKS.
4 Encourage critical thinking and interdisciplinary perspectives.
5 Various approaches for Protection, preservation, conservation and Management of Indian
Knowledge System
Contents
Part-A
Unit-I
08(L) hrs.
Definition and scope of Indian Knowledge System: Importance of Indian Knowledge System in the
modern world, Historical context and evolution of Indian Knowledge System, Indian Knowledge
System based approaches on Knowledge Paradigms , Indian Knowledge System in ancient India and
in modern India .
Unit-II
07(L) hrs.
Indian Knowledge System and Indian Scholars: Ancient Indian advancements in mathematics, and
management. Philosophy and Literature (Maharishi Vyas, Manu, Kanad), and Astronomy (Aryabhatta,
Mahaviracharya, Bodhayan,), Medicine and Yoga (Charak, Susruta).
Part-B
Unit-III
07(L) hrs.
Indian Knowledge System and Indian Literature: Sahitya (Vedas, Upavedas) Puran and Upnishad
,Shastra, Indian philosophy and its impact on society, Linguistics and literature, Indian art, music, and
dance, Ethical and moral values in Indian Knowledge System. Indian perspectives on nature and the
26 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
astronomy.
Unit-IV
08(L)hrs
Indian Traditional/Tribal/Ethnic Communities, their Livelihood and Local Wisdom: Geophysical
aspects, Resources and Vulnerability; Resource availability, utilization pattern and limitations; Socio-
Cultural linkages with Traditional Knowledge System, Approaches for Protection, preservation,
conservation and Management of Indian Knowledge System
Text Books
1. Om prakash Mishra, “Essence of Indian Traditions”, 2nd Edition, Khanna Publishers, 2021.
2. Mahadevan, B. Vinayak Rajat Bhat, and PAVANA RN NAGENDRA, "Introduction to Indian
knowledge system: concepts and applications", Ist Edition, PHI Learning Pvt. Ltd., Delhi, 2022.
Reference Books
1. Frifj of Capra, “Tao of The Physics”, 3rd Edition, HarperCollins Publishers, 2007.
2. Om prakash Mishra, “Essence of Indian Traditions”, 2nd Edition, Khanna Publishers, 2021.
27 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
On completion of the course, the student will have the ability to:
CO# Course Outcomes
1 Understand the implications of digital disruption and the role of innovation
2 Identify and decide on the innovation opportunity to pursue
3 Familiarize with the different tools and techniques for design thinking
Contents
PART-A
Unit-I
4(L) Hrs
Introduction: Understand the concept of innovation and creative thinking and its significance in
business, Design Thinking and customer centricity – real world examples of customer challenges,
Discussion of a few global success stories like Air BnB, Apple, IDEO, Netflix etc. Four stages of Design
Thinking Process – Empathize, Define, Ideate, Prototype, Implement
Unit- II
4(L) Hrs
Creative Thinking: Concepts of creative thinking, Divergent and convergent thinking, Lateral
thinking (Edward de Bono), Role of empathy and observation (design thinking), Mind mapping and
reverse thinking, Creating Point of View (POV) Statements.
28 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
Unit- III
4(L) Hrs.
Ideate, Prototype and Implement: Various templates of ideation like brainstorming, systems thinking,
Concept of brainstorming. Mapping customer experience for ideation, Critical items diagrams,
SCAMPER, Mind Mapping, and other Ideation tools. Methods of prototyping, purpose of rapid
prototyping, Implementation.
Unit-IV
3(L) Hrs
Testing Methods: Usability Testing, A/B Testing, Collecting and Analyzing User Feedback, Feedback,
Re-Design & Re-Create, Final concept testing, Final Presentation, Solving Problems through innovative
design concepts & creative solutions.
Tutorial hours will be used for practice sessions for problems/presentations/case- studies etc.
Text Books
1. Dr. Dheeraj Mehrotra, “Design Thinking and Innovations”, 1s Edition, Notion Press, 2023
2. DM Arvind Mallik and Dr. Lakshmi Mallik DM, “Design Innovation for Human Thinking”,
st
1 Edition, Bluerose Publishers Pvt. Ltd, 2023
Reference Books
1. Christian Muller-Roterberg, “Design Thinking for Dummies”, 1st Edition, Wiley, 2021
1. https://www.aitskadapa.ac.in/ebooks/CSE/DESIGN%20THINKING/Design%20Thinking%2
0for%20Strategic%20Innovation_%20What%20They%20Can_t%20Teach%20You%20at%20Busine
ss%20or%20Design%20School%20(%20PDFDrive%20).pdf
Accessed on March 10th 2025.
2. https://vtu.ac.in/pdf/sm/idt.pdf
Accessed on March 10th 2025.
29 of 25 Scheme Code-2024
Guru Nanak Dev Engineering College, Ludhiana
An Autonomous College under UGC Act 1956
Bachelor of Business Adminisration (BBA)
30 of 25 Scheme Code-2024