BBA Programme : Three Years Full Time Degree Course

Transcription

1 Semester II BEC1405 : BUSINESS TAXATION HOURS 60 To impart working knowledge in Income Tax I 1. Introduction & history with five important definitions, i.e. Person, Assessee, Income, A.Y. & P.Y. with all exceptions to the P.Y. 2. Residential status and incidence of tax. 3. Income exempt from tax. 4. Income under the head Salaries. 1. Income under the head House Property. 2. Income under the head Income from other sources. 3. Income under the head Capital Gains. Introduction, Basis of charge, Computation, Capital Asset, Transfer, Long term & Short term Capital Assets, etc. II 1. Income under the head Profit & gains from business or profession. 2. Income of other persons included in assessee s total income (provisions of Clubbing of income). V 1. Computation of Total Income including deductions from Total Income. 2. Tax deduction or collection at source. 3. Advance payment of tax and Interest payable by the assessee. 1. Direct Taxes Law & Practice By Dr. Vinod K. Singhania Dr. Kapil Singhania TAXMANN Publication 2. Direct Taxes Law & Practice By Dr. Girish Ahuja Dr. Ravi Gupta -BHARAT Publication 3. Direct Tax Laws By CA T. N. Manoharan SNOW WHITE Publication Activities Planned : Demonstration of E-filing of Income Tax Returns. Note : Changes / Amendments taking place in the Income Tax Act will replace / supplement / modify or add provisions stated herein above in the syllabus.

2 BEC1406 : Business Research Process and Project Design Semester II HOURS 60 I II V Business Research Strategies and Research Design Business Research Strategies : Nature, Business Problems, Key Issues Business Research Design : Objectives, Methods Business Research Planning : Types of Data, Data Collection, Time and Resources Planning, Identifying and formulation of Research Questions Ethical and Legal Consideration in Business Research Research Methodology Review of Literature and Research Methodology Collection of Data Designing research instrument Questionnaire : Designing, Testing and Project Planning and Implementation Project Selection Project Evaluation : Scope, Analysis, Cost Planning, Quality Planning, Risk Planning, Skill Planning Preparing Project Report (Practical Exposure) Report writing and preparation Case Studies 1. Guide to Project Management by Paul Roberts, distributed by Viva Books Private Limited. 2. Indian Project Management-Case Studies by Vanita Ahuja-Sangeeta Sinha published by Excel books. 3. Business Research Methods by Alan Bryman and Emma Bell published by Oxford University Press 4. Business Forecasting by J. Holton Wilson and Barry Keating published by The McGraw-Hill Companies. 5. Business Research Methods by Dr. Sue Greener published by bookboon.com 6. Project Management (Tool Box) by Dragan Z. Milosevic published by ANE books Pvt. Ltd. 7. Project Pain Reliver by Dave Garatt published by J. Ross Publishing

3 Semester II CBM : Entrepreneurship HOURS To develop an aptitude for entrepreneurial activities in students 2. To equip budding students with entrepreneurial skills and knowledge for transforming creative ideas into commercially viable businesses 3. To provide students an opportunity for introspection to evaluate their own potential for self employment I II V INTRODUCTION TO ENTREPRENEURSHIP Meaning & Definition of Entrepreneurial Characteristics & skills of an Entrepreneur Entrepreneurial Motivation, Entrepreneurial Process Entrepreneurship & Economic Development: theories of Entrepreneurship Entrepreneurship and Intrapreneurship Barriers to entrepreneurship DEVELOPING CREATIVE IDEAS & BUSINESS PLAN PREPARATION Creativity and Business Idea Creativity v/s Innovation Creative thinking and lateral thinking Sources of new idea Creative Process Concept of Business plan Scope & Value of a Business plan Evaluation of Business plan (Investors & Lenders perspective) Appraisal of Business plan MANAGERIAL ISSUES &STRATEGIES FOR SME (An Applied Orientation of the following within the entrepreneurial context) Marketing Research for new venture Industrial Analysis (Market Segmentation, Market Targeting & Positioning) Developing Marketing Mix Strategies Budgeting Marketing Strategies Implementation, Monitoring &Review of Marketing Plan Assessing capital requirement needs Sources of Financing: Debt & Equity Other Sources of Financing Capital Structure Risk & Venture Capital Break Even Analysis & Ratio Analysis GOVERMENTAL POLICIES & INSTITUTION FRAMEWORK FOR PROMOTING ENTREPRENEURSHIP IN INDIA

4 SSI in India (An overview) The Micro, Small & Medium Enterprise Act 2006 Registration process of SME Govt. Agencies & Institutions supporting Small & Medium enterprises Financial Institution Supporting entrepreneurial activities Brief overview of prevailing legislative framework (IPR, Patents, Copyright, etc.) SME & Export Promotion Policies Entry & Risk reduction strategies for new venture Growth and Stabilization Strategies Symptoms of sickness and institutional framework for sick units Essential of Entrepreneurship and small Business Management-Thomas w. Zimmerer and Norman M 1. Scarborough (PHI) 4 th Edition 2. Entrepreneurship-Robert Hisrich, Michael Peters and David Shepherd. (TATA Mc Graw Hill) 3. Entrepreneurship Donald Kuratto and Rickard Hdgetts. 6 th edition 4. Entrepreneurial Development David Holt (PHI) 5. New venture Creation Satish Taneja & S.L.Gupta 6. A practical guide to Industrial Entrepreneurs S B Srivastav (Sultan Chand) 7. Marketing Management Philip Kotler (PHI)

5 CREDIT 3 Semester II BEC1407 : Problems Solving and Analytical Reasoning HOURS 45 Fundamental numeracy Number system, HCF and LCM, Decimal fraction, Simplification, Square root and cube root, Percentage, Average, Ratio and Proportion, Problems on ages, Power and exponent, Profit and loss, Simple and compound interest, Time and work, Time and distance. Discrete mathematics Set theory, Permutation and combination, Probability theory, Geometry and Mensuration, I Volume and surface area, Allegation or Mixture, Data interpretation: Graphs, Tables, Bardiagrams, Pie charts, Venn diagrams, Clock, Calendar. Logical Reasoning Odd man out and series, Tabulation, Blood relation, Coding and decoding, Cubes and dice, II Direction sense, Geometric perception, Inserting the missing character, Non-verbal reasoning: Series, Analogy, Classification, Data Analysis. 1. Objective Arithmetic by R.S.Aggarwal 2. A Modern Approach to Verbal and Non-verbal Reasoning by Dr. R.S. Aggarwal, S.Chand& Comp. Ltd. 3. Conceptual Approach to the CSAT by P.N. Roy Chowdhury, Second Edition, Pearson.

6 Semester II CBM1409 : Banking and Insurance Laws and Practice HOURS 60 BANKING Introduction - Definition - Nature and Functions - Relationship between Banker and Customer - Types of Deposit Accounts - KYC norms and Anti-money Laundering Nomination Facility - Special types of customers. Negotiable Instrument Act - Promissory Note, Bill and Cheque - Crossing and Endorsement of cheques - Payment and Collection of cheques - Protection to Paying and Collecting Banker. I II Loans and Advances - Principles of Sound Lending - Forms of Advances - Security - Attributes of good securities - Methods of charging securities. Technology in Banks - Need and Importance - e-banking - Electronic Payment System (ATM, NEFT, ECS, CBS, RTGS) - Risk in e-banking - Important Provisions of Information Technology Act. INSURANCE History and Development of Insurance - Definition, Nature and Characteristics of Insurance - Functions -Need and Importance - Basic Principles of Insurance. Life Insurance - Basic Principles - Procedure for effecting policy - Types of Policies - Policy Conditions - Settlement of claims. V Non Life Insurance - Marine and Fire Insurance (in brief) - Motor Insurance - Burglary and Personal Accident Insurance - Bankers Indemnity Insurance. Elements of Insurance Contract - Insurance and Wagering Contract - Over Insurance, Under Insurance and Double Insurance - Insurance Ombudsman - Main Provisions of Insurance Act and IRDA. 1. Banking Law and Practice By P.N. Varshney (Sultan Chand & Sons) 2. Banking Theory, Law and Practice By E. Gordon and K. Natarajan (Himalaya Publishing House) 3. Bank Lending By Prasad Vipradas and Dr. J.K.Syan (Himalaya Publishing House) 4. Elements of Banking and Insurance By Seth and Bhatia (Prentice Hall of India) 5. Insurance Principles and Practice By M.N. Mishra and S.B. Mishra (S.Chand & Co.) 6. Insurance Management By S.C. Sahoo & S.C. Das (Himalaya Publishing House) 7. Principles and Practice of Non Life Insurance By Dr. P.K.Gupta (Himalaya Publishing House)

7 Semester II CBM1410 : International Business HOURS 60 I II The course seeks to train and teach the students about the prerequisites of international business so as to enhance and improve their understanding of the subject. INTRODUCTION TO INTERNATIONAL TRADE AND INTERNATIONAL BUSINESS Essentials of Internal and International Trade. Comparative Advantages of International Trade. Modern Theories of International Trade. Meaning and Relevance of International Business. FACTORS AFFECTING INTERNATIONAL BUSINESS Economic Environment of Business. Political Environment. Geographical Advantages in International Business. Social and Cultural Environment. Ecological Environment and Protection Policies. GLOBAL INTEGRATION OF BUSINESS Liberalisation, Privatisation and Globalisation. Foreign Direct Investment. Role of Multinationals. Take-overs, Mergers and Amalgamations. Role of Emerging Economic Unions. WTO and the World Trade with special reference to Developing Countries. ISSUES OF INTERNATIONAL BUSINESS V Determination of Foreign Exchange Rate. Balance of Payments and its Adjustments. International Liquidity. Role of International Financial Institutions: IMF and the World Bank 1. Global Business Strategy: A Systems Approach, Asterios G. Kefalas, South Western publication, International Business: Aswathappa K, Mc Graw Hills, International Business: Justin Paul, PHI Learning Pvt Ltd International Business: S Shajahan, Macmillan Publishers India, 2006

8 CREDIT 3 Semester II CBM1411 : Stress Management HOURS 45 Identifying and Acknowledging Stress I II Concept, Meaning, Definition of Stress Effect of Stress on Physical, Emotional, Behavioral Identification of Stressors Coping Skills Coping Skills Methods to Overcome Stress- Individual, Organizational Coping with Emotions Effective Communication Skills Problem Solving and Decisions Making Rational decision making, model, assumption Relaxation techniques Creative and Critical Thinking Enrichment and Hobbies Managing and Balancing Stressors V Time Management Healthy Life Style Interpersonal and Social Skills