Swami Sahajanand College of Commerce & Management

Bhavanagar University
F.Y.B.B.A

Paper: - 1 FUNDAMENTALS OF MANAGEMENT

Theory Marks : 100
External Marks : 070
Internal Marks : 030
Section 1

1 Nature of Management:
Various definition of Management
Schools of Management Thought (with tonus on management process school systems school
and contingency school) initial contributors to management thought Henry Fayol and F.W.
Traylor and their contributions Management as an art and science
Management as a profession
Management skills at various levels of management

2 Decision Making:
Process of Decision – Making Approaches to Decision – Making Types of Decision, Decision
making under certainty risk and uncertainty. Quantitative and qualitative techniques of decision
– making

3 Planning:
Planning:
Meaning and nature planning premises and constraints planning process Typology of plans
forecasting meaning significance M.B.O. Significance and Process

Section 2

4 Organizing:
Organizing:
Definition process principles Departmentation Delegation of authority
Centralization and Decentralization Organization chart Types of Organization

5 Staffing:
Staffing:
Importance and need for proper staffing recruitment selection training and Development

6 leading:
leading:
Motivation: Meaning importance Motivation models of Maslow Hertzbeg and Douglas McGregor
Leadership: Meaning importance Theories of leadership Trait Situation and Contingency Styles
of leadership
Communication: Meaning importance process principles of effective communication Barriers to
effective communication

7 Controlling:
Controlling:
Meaning and importance of controlling process of controlling, Techniques of controlling
introductory idea of MIS

Reference Books:
Books:-
Management Stonner & Freeman MGH
Essentials of management Koontz & Weihrich MGH
Principles of Management Tripathi & Reddy TMG
 Swami Sahajanand College of Commerce & Management
Bhavanagar University
F.Y.B.B.A

Paper: - 2 FUNDAMENTALS OF ECONOMICS

Theory Marks : 100

External Marks : 070
Internal Marks : 030

Section 1

(1) Definition Nature and Scope of Economics:

Economics: Difference between micro and macro economics
Positive and Normative economics

(2) Demand Analysis and Elasticity of Demand: Meaning of demand law of demand Concept of
elasticity price Income and cross elasticity of demand Significance of the concept

(3) Supply Analysis : The law of supply Elastically of supply

(4) Cost Concept : Distinction between main cost concept Actual and Opportunity costs Private and
social costs Direct and indirect costs Difference between Accountants and Economists Cost
Concepts

(5) Theory of Distribution : Marginal productivity theory of distribution Critical evaluation of the
theory Modern theory of distribution

Section 2

(6) National income : Some concepts of national income like GNP, NNP, etc Method of calculating
national income Difficulties in calculating national income Usefulness of national income

(7) Theory of income and employment : The classical theory of income and employment Say’s law
of markets A critical evaluation of the classical theory Keynesian theory of income and
employment The controversy over equality of saving and investment Role of investment
Keynesian theory A capital appraisal

(8) Business Cycle : Various approaches to the study of business cycle

(9) Money : Function of money Value of money Various definition of money supply The quantity
theory of money

(10) Banking: Function of Commercial banks Central bank Performance of banking

(11) International Trade: Difference between national international trades Reasons for trade various
theories of trade Concept of balance of payment Equilibrium and disequilibrium in BOP,
Exchange rate

Reference:
Principals of Economics M. L. Sheth
Managerial Economics P. L. Mehata Sultan
Managerial Economics Paul Mote Guptr TMH
Micro Economic for Management Students Dholakia & Oza Oxford
 Swami Sahajanand College of Commerce & Management
Bhavanagar University
F.Y.B.B.A

Paper: - 3 PRINCIPLE AND PRACTICAL OF ACCOUNTANCY

Theory Marks : 100

External Marks : 070
Marks : 030

Section – 1
1 (A) Nature of Accounting:
Accounting:
Definition, Objectives and Scope: Conventions and Concepts of Accounting
(B) Analysis of Business Transactions :
Meaning of Business Transactions Classification of Account Rules of Debit and Credit

2 Accounting Cycle:
Cycle:
(A) Journal, Ledger Subsidiary Books
Journal: Purpose Ruling and Recording
Ledger Purpose Ruling posting Balancing
Subsidiary Books : Purchase Books Sales Book Return Books Cash Book (Triple Column
only) Petty Cash Book (Excluding Bills of Exchange example ) Preparation of Trial
Balance
(B) Preparation of Final Accounts: Manufacturing accounts, Trading accounts Profit and loss
accounts and loss account and Balance sheet

3 Rectification of Errors
Types of Errors, Effects of errors on Final accounts, Suspense accounts, Rectification
entries.

Section – 2

4 Depreciation:-
Depreciation:-
Meaning, Objectives for providing depreciation, Causes of depreciation, Methods of
Depreciation, Examples based on Straight line method, Diminishing Balance Method and
Depreciation Fund Method

5 Accounts of non-
non-trading concerns:-
concerns:-
Distinction between capital and revenue expenses, Distinction between income and
Expenditure Accounts vs. Receipt and payment Accounts, Preparation of income and
Expenditure Account and Balance Sheet from given Receipt and payment accounts and
other information only.

6 Accounts from incomplete records:

records:-
Definition, salient features Calculation of profit based on capital comparison method
Accounts out of incomplete records (conversion methods), Finding out the missing figure
etc.

Reference Books:-
Books:-

An introduction to Accounting Maheshwari Vikas

Advanced Accountancy Arulanandam & Ramar Himaliya
Financial Accounting Maheshwari S.N. Vikas
Accountancy Gupta R.L Sultan
 Swami Sahajanand College of Commerce & Management
Bhavanagar University
F.Y.B.B.A

Paper: - 4 COMPUTER APPLICATION

APPLICATION BUSINESS
BUSINESS

Theory Marks : 100

External Marks : 070
Internal Marks : 030

Section – I

1 Introduction to computers
Computer System: - Concept of Hardware, Software and Live ware,
Elements in Hardware, Floppy Disks
Peripherals
Analogue vs Digital Computers. Types of digital computers (based on configuration)

2 Introduction to operating system

Study of important Internal and Eternal Command

Section – II

3 Introduction to electronics spreadsheet

Study of important commands to generate and manipulate worksheet
Generate graphs and generate hard copy

4 Introduction to word processing

Study of important commands to generate reports using Word Processing Program

Reference Books:-
Books:-

PC Software Made Simple Taxali TMH

Introduction to Microcomputer Chain PHI
Relevant Software manuals from the develop
 Swami Sahajanand College of Commerce & Management
Bhavanagar University
F.Y.B.B.A

Paper: - 5 BUSINESS COMMUNICATION

Theory Marks : 100

External Marks : 070
Internal Marks : 030

Section – I

1 Listening:
(i) Listening to and understanding short speeches, lectures rapid talks, passages read aloud
or dictated.
(ii) Listening to and understanding conversation based on familiar situations
(iii) Talking notes from short speeches and passages read aloud
Books and recorded Materials Recommended
1. Keep up your English BBC
2. Meet the Parkers BBC
3. WALTER AND CONNIE REPORTING BBC
4. Standard English Course Lingua phone 5 News track Living Media

2 Speaking
(i) Greeting and formula of everyday conversation
(ii) Polite requests questions shorts questions short answers and question tags
(iii) Conversation in familiar situation and on telephone
(iv) Short informal talks
(v) Participating in – group discussion
Book Recommended: Taylor, G.TMH edition English Conversation practice New Delhi:
Tata McGraw – hill

Section II

3 Reading:
1. Reading for information reading news features reading articles and newspapers
2. Intensive reading: A novel or a book of prose selections to be prescribed by the Boards
of students in Management
3. Extensive Reading: At least four books of difference types to be read darning the year.
The books are selected by the students in consultation with the teacher.

4 Writing
1. Remedial work in sequence of tenses reported speech concord and passivization
2. Vocabulary: Wood formation and affixation antonyms and synonyms phrasal verbs and
structural words.
3. Writing a paragraph of about 150 words from given topic
4. Formal Letters to the principal to the editor of a newspaper etc.
5. Business letters: format layout essential of good business letters kinds of business
Letters: Inquiries and replies quotations voluntary offers Placing of orders
6. Close acquaintance with the text prescribed for intensive reading.
Swami Sahajanand College of Commerce & Management
Bhavanagar University
F.Y.B.B.A

Paper: - 6 QUANTITATIVE TECHNIQUES IN MANAGEMENT

Theory Marks : 100

External Marks : 070
Internal Marks : 030

Section I

Mathematics
1. Set Theory :-
:- Fundamentals Concepts
2. Function :-
: Introduction Types of functions Some function in Commerce and Economics
break even Analysis
3. Limit and Continuity
Continuity :-
:- Limit of a function Methods of evaluating limit of a function Some
important limits Continuity of a function Algebra of Continuous functions Derivative of a
function Continuity in an interval
4. Derivative :-
: Derivative and differentiation Basic rules of derivation First order derivative
use of derivative
5. Matrix and Determinant :- :- Definition of matrix types of matrix Scalar multiplication of
matrix operation Transpose of a matrix inverse of a matrix Application of matrix algebra
6. Permutation and Combination: - Arithmetic and geometric progression.

Section II

7. Measures of Central Tendency and Dispersion: - Objectives of a good average

Relationship among mean Median and Mode Significance of measuring dispersion
Methods of Studying Variation.
8. Probability and probability Distributions :- : Importance of concept Calculation of
probability Theorems of Probability Conditional Probability Binomial Poison and normal
Distributions
9. Correlation and Regression :- : Significance types of correlation methods of studying
correlation Use of regression analysis Regression lines and Regression equations
10. Sampling :-: Census vs Sampling probability vs Non probability vs Non probability
sampling probability samples Basic Concept to the Hypothesis testing

Reference:-
Reference:-

Mathematics Sancheti & Kapoor Sultan

Statistics Sancheti & Kapoor Sultan
Mathematics & Statistics
For Accounting & Business Studies Bancroft & O’sullivan MGH

Mathematics for Management Raghvachari TMH

 Swami Sahajanand College of Commerce & Management
Paper: - 7 BUSINESS LAW
(Detailed study Sec 1 to 75 and introductory study sec. 124 to 181)
Introduction: Concept:
Offers and Acceptance:
Acceptance:
Consideration:
Capacity
Capacity of Parties:
Free Consent:
Legality of objects:
And Consideration:
Contingence Contract:
Performance of Contract:
Discharge of Contract:
Negotiable instruments Act – 1881
Sale of Goods Act – 1930
Partnership Act – 1932
Reference Books:-
Books:-
Mercantile Law
Business Law
Mercantile Laws
Bhavanagar University
F.Y.B.B.A
Theory Marks : 100
External Marks : 070
Internal Marks : 030
Section I
Indian Contract Act
Meaning, Essential Elements kinds of Contracts.
Offer: Meaning Mode offers Essential requirements Types of
Communication
Meaning mode of Acceptance Essentials Communication
Revocation.
Meaning Importance Kinds of Consideration Rules Exceptions to
Rules Stranger to Contract and to Consideration
Minors persons of unsound mind persons disqualified from
contracting by any other law
Meaning Coercion Undue influence Fraud Misrepresentation Mistake
Agreements opposed to public policy Void Agreement
Agreements in way of wager and insurance contract
Meaning Rules Quasi Contract.
Meaning Offer to perform Time place and manner of performance,
performance of joint promises Performance of reciprocal promises
Assignment of Contract.
Meaning Modes of Discharge Breach of Contract Remedies to
breach of Contract Meaning and of Performance of identify
Guarantee Bailment Pledge Agency Contracts
Section II
Special Acts
: parties Presentment Discharge Liabilities Notice of dishonor
noting and Contract
: Formation Effects and Performance of Contract.
: Nature Relation of Partners Registration and
Dissolution of firm.
Singh Eastern Books
Gulshan & Kapoor New age taxman