RANI CHANNAMMA UNIVERSITY BELAGAVI

RULES & REGULATIONS FOR BACHELOR OF BUSINESS ADMINISTRATION (BBA)

IV Sem FROM 2011 12 ONWARDS

SYLLABUS FOR BBA DEGREE COURSE WITH EFFECT FROM ACADEMIC YEAR 2011-12 & ONWARDS BBA : IV SEMESTER COURSE STRUCTURE Sl. Name of Subject No 1 2 3 4 5 6 7. Cost Accounting Research Methods Export Management Computer Applications Small Enterprises Management Production Planning & Management Computer Practical Sub Int Ass Code Marks 401 402 403 404 405 406 407 20 20 20 20 20 20 10 Semend Marks 80 80 80 80 80 80 40 Total Marks 100 100 100 100 100 100 50 Teaching Hours 4 4 4 4 4 4 4

SEMESTER : IV Title : Cost Accounting Subject Code : 401 Work Load : 4 hours per week and Total : 50 hours Evaluation : Internal Assessment Marks-20 Semester-end University Examination Marks-80 Objectives: 1) To provide the basic knowledge of cost Accounting. 2) To provide the knowledge of elements of cost. MODULE-I : INTRODUCTION Concept of cost- meaning and definitions of cost, costing and cost accounting, objectives of cost accounting, difference between cost and financial accounting. Classification of cost. Preparation of cost sheet. Tender / quotation costing. 10 Hrs MODULE-II : MATERIAL COSTING Material costing meaning and objectives of material costing, calculation of different stock levels, EOQ- problems. Methods of pricing issues- LIFO, FIFO, simple average and weighted average method. 10 Hrs MODULE-III : LABOUR COSTING Labour costing meaning and objectives of labour costing. Labour turnover ratioseparation, replacement and flux method. Meaning of time keeping and time booking and idle time. Wage payment methods- Taylors piece rate system, Merricks piece rate system, Halsey and Rowan plan and Emersons efficiency plan. 10 Hrs MODULE-IV : OVERHEADS Overheads meaning and objectives of overheads. Classification of overheads elementwise and behaviourialwise. Methods of re-apportionment direct distribution method. Simultaneous equation method and repeated distribution method. Meaning of machine hour rate and problems on machine hour rate. 10 Hrs MODULE-V : MARGINAL COSTING Marginal costing meaning and use of marginal costing. Calculation of profit volume ratio, break even point, margin of safety, calculation of profit and calculation of required sales. Problems on Key factor decision- raw material, labour and sales is a key factor. Problems on product mix decisions. 10 Hrs BOOKS FOR REFERENCE 1.Cost accounting by Dr. S. N. Maheshwari 2.Cost accounting by Jain and Narang 3.Cost accounting by G. B. Baligar 4.Cost accounting by Ravi Kishore. 5.Cost accounting by: P.T.Pattenshetty & D.R.Palekar

SEMESTER : IV Title : Research Methods Subject Code : 402 Work Load : 4 hours per week & Total : 50 Hours Evaluation : Internal Assessment Marks-20 Semester-end University Examination Marks-80 Objectives: 1) To introduce students to fundamentals of research. 2) To acquaint students with applied research techniques. MODULE-I : INTRODUCTION [6 Hours]

Research-meaning, purpose and types. Research process. Research approachesquantitative and qualitative. Research method Vs Methodology. Research and scientific method. Significance of research. MODULE-II : RESEARCH PLANNING & DESIGN [12 Hours] Research problem-meaning, identification, selecting the problem. Necessity of defining the problem. Techniques involved in defining a problem. Research design-meaning, need, factors affecting research design, evaluation of research design. MODULE-III : SAMPLING DESIGN [12 Hours]

Sample study-meaning. Census Vs sample. Need for sampling. Fundamental definitions. Merits and demerits of sampling, principles of sampling, essentials of a good sample. Characteristics of a good sample design. Sampling methods-probability methods & non-probability methods. Selection of a sample. MODULE-IV : DATA COLLECTION [10 Hours] Collection of primary data : observation, interview, questionnaire, schedules, etc. Preparation of questionnaire. Collection of secondary data. Techniques of collecting qualitative date. Selection of appropriate method for date collection. MODULE-V : PROCESSING AND ANALYSIS OF DATA [10 Hours] Processing of data-meaning and importance. Steps in processing of data-editing, coding, classification, tabulation and presenting the data. Analysis of date-meaning. Tools of analysis-central tendency analysis, dispersion analysis, association analysis, multivariate analysis and inferential analysis. Interpretation-meaning, process need and guidelines for making valid interpretation. Report writing-basics.

BOOKS FOR REFERENCE 1.Research Methodology-Methods & Techniques, By C.R.Kothari 2.Marketing Research, By Tull & Hawkins 3.Methods and Techniques of Social Research, By Wilkinson & Bhandarkar

SEMESTER : IV Title : Export Management Subject Code : 403 Work Load : 4 hours per week & Total : 50 Hours Evaluation : Internal Assessment Marks-20 Semester-end University Examination Marks-80 Objectives: 1) To acquaint the students with basic concepts of export management. 2) To acquaint the students with export procedure and documents. MODULE-I : INTRODUCTION [10 Hours] Export management-meaning, objectives, scope and importance. International trademeaning, basis, distinctive features, significance. Difference between international trade and internal trade. Balance of payment-meaning and significance. Disequilibrium in balance of payment-causes and remedial measures. MODULE-II : FOREIGN EXCHANGE [10 Hours] Meaning, importance, determinants of foreign exchange. Indian forex market-features, dealers and administration of foreign exchange. Exchange Control-meaning, objectives and methods. MODULE-III : EXPORT FINANCE [10 Hours] Rates of Foreign Exchange- meaning & types. Financing of exports : pre-shipment and post-shipment finance. Role of commercial bank in financing exports. Letter of Credit-meaning, mechanism, types, and parties. EXIM bank-objectives and functions. Role of ECGC. MODULE-IV : EXPORT PROCEDURE [10 Hours] Export documents-documents related to goods, shipment, payment, inspection and foreign exchange regulation. Export procedure. Incoterms. MODULE-V : EXPORT PROMOTION [10 Hours]

Export promotion measures, organizational setup, incentives. EPZs, EOUs, TPs AND SEZs. Export promotion councils and commodity Boards. EXIM policy. Import procedure only.

BOOKS FOR REFERENCE 1.International Trade & Export Management Francis Cherunilam. Himalaya Publishing House, Mumbai. 2.Foreign Exchange & Risk Management C.Jeevanandam. Sultan Chand & Sons, New Delhi. 3.International Business P.Subba Rao, Himalaya Publishing House, Mumbai 4. Export Management By: DR. B.M.Wali & Dr. A.B.Kalkundrikar Sterling Publication .

SEMESTER : IV Title : Computer Applications Subject Code : 404 Work Load : 4 hours per week and Total : 50 hours Evaluation : Internal Assessment Marks-20 Semester-end University Examination Marks-80 Objectives: 1) To acquaint the students with basics of Computers. ModuleI2) To highlight the importance of Computer Applications in Business :Tally Introduction to tally, features of tally, starting and exit from tally. Company creation in tally, account groups and ledgers, account groups of balance sheet account groups of profit and loss a/c. feeding of opening balances, alteration and deletion of accounts, feeding of closing 5 Hrs stock value. Module II : Voucher Entry Types of voucher entry, entering a/c voucher, saving it, alteration, deletion and cancellation and printing of voucher, display voucher list. Daybook, Ledger, extracting Daybook Summaries.

8 Hrs

Module III : Final Accounts Extracting detailed trial balance, balance sheet(primary and detailed ), closing stock value entry. balance sheet, profit & loss a/c, income & expenditure statements for non trading units. 7 Hrs

Module IV : DBMS Introduction, concepts of data fields, records and database files. creating and working with database, determining relationships between the tables. Primary key, foreign key, creating tables using wizard, inserting, editing, sorting and searching of records. Creating basic forms, inserting & editing the data using forms. generation of reports, summary reports, printing reports ,queries. 15 Hrs Module V : MS- EXCEL Create A New Workbook & Enter Data Into a Worksheet Open an Existing Worksheet Print a work sheet, Excel Formula Edit Cell Data, Find and replace data Create a range, fill cells with auto fill data Format cell, multiple columns, attach a comment to a cell Conditionally format data, use an excel style, theme template Add a chart to a worksheet, insert graphs into a worksheet Protect worksheet data combine multiple cells into one Sort excel data base, filter data

15 Hrs

Books for Reference Teach yourself MS Access 2002 in 21 Days Paul Cassel, Craig Eddy and Jon. MS Access 2002 from A to Z Julia Kelly & Stephan L. Nelson.

SEMESTER : IV Title: Small Enterprise Management Subject Code: 405 Work load: 4 Hours per week and Total : 50 hours Evaluation: Internal Assessment Marks-20 Semester-end University Examination Marks-80 Objectives: 1) to acquaint the students with basics of small enterprises. 2) To prepare the students to set up and manage the small scale industries MODULE- I : Small Scale Industries Meaning, types, significance in Indian national economy problems and steps taken up by the government, subsidies and incentives. 08 Hours

MODULE-II : Project formulation Meaning of project, contents, importance, drafting of PPR, location for SSI, Industrial estates- Meaning and types, Role of KIADB. Registration of SSI. 10 Hours MODULE-III : Schemes and assistance of supporting agencies Role of DIC, SISI, TCO, SFC, KVIC, CEDOCK, SIDO, NSIC, NIESBUD in developing entrepreneurship. 08 Hours MODULE-IV : Financial, Marketing & Human Resource Management Meaning of finance, sources of finance, estimation of fixed and working capital. Meaning of marketing, marketing mix, pricing policy, sales promotion, and distribution channel. Meaning of human resource, recruitment, selection and training activities. 16 Hours MODULE-V : Quality Concepts of TQM, ISO Standards, ISO & QS 8 Hours BOOKS FOR REFERENCE 1. Fundamentals of Entrepreneurship and small business: Arora & Sood, Kalyani Publishers, 2. Small scale industries and entrepreneurial development By CSV Murthy, Himalaya Publishing House. 3. Entrepreneurial Development by S Khanaka

SEMESTER : IV Title : Production Planning & Management Subject Code : 406 Work Load : 4 hours per week & Total : 50 Hours Evaluation : Internal Assessment Marks-20 Semester-end University Examination Marks-80 { Objectives: 1) To make students aware of basic elements of production function. 2) To understand a systems view of operations.

MODULE-I : INTRODUCTION

[6 hours]

Meaning, features, objectives, scope, functions, decisions, production system-types, role of production manager, benefits of good production management. MODULE-II : PLANT LOCATION & LAYOUT [12 hours] Plant location-meaning, determinants of location, rural v urban area location. (2 hours) Plant layout-meaning, objectives & principles. Types of layout and their merits & demerits. Determinants of layout. Tools and techniques of layout. Problems on layout (only load distance analysis). Importance of good layout. (8 hours) Organization of physical facilities-lighting, ventilation, noise, temperature, sanitation, (2 hours) safety, etc. MODULE-III : PRODUCTION PLANNING & CONTROL [12 hours] Meaning, objective, functions and importance. Routing and scheduling. Sequencingmeaning and principles. Problems on sequencing of jobs on two machines and three machines only. Capacity planning-meaning, types and process. Pre-requisites for effective production planning and control. MODULE-IV : MANAGEMENT OF WORK [8 hours]

Work study-meaning, objectives, benefits and procedure. Method study-meaning, objectives, benefits and procedure. Time study-meaning, objective, benefits and procedure. Prominent charts used for the purpose (only meaning). (6 hours) (2 hours) Ergonomics-meaning, objectives and benefits. MODULE-V : QUALITY CONTROL [12 hours] Meaning,objectives and benefits. Ensuring quality-how quality control can be exercised? Quality control techniques/methods. Statistical Quality Control-meaning, objectives, advantages and limitations. Techchniques of SQC-Control Charts (Mean, R, C and np) and Acceptance Sampling. Quality Circles-meaning and benefits.. Total Quality Management. (TQM). BOOKS FOR REFERENCE 1.Production and Operations Management K.Aswathappa & K.Shridhara Bhat, Himalaya Publishing House, Mumbai 2.Production & Operations Management Everette E. Adam, Jr.Ronald J.Ebert 3.Operations Management:Theory & Problems Joseph Monks, McGraw Hills