Semester – VI

Course Title: Income Tax Total Marks:100

Course Code: BBA-611 University Examination:60
Duration of Examination: 03 Hours Sessional Assessment:40
Credit:04

Leanings objectives: The basic objective of this paper is to familiarize students about the
income tax rules , computation of taxable income, exemptions and deductions available to the
individual assessee . The course is totally job oriented as students will be capable of
understanding job in any organization or work as tax consultant.

UNIT I:
Assessee, Assessee-in-default, Deemed Assessee, Assessment Year, Previous Year, Exceptions
of Previous year, Gross Total Income, Total Income, Taxable Income.

UNIT-II:
Residential status of an assessee, Incidence of Tax, Agricultural Income. Income Exempt from
Tax under Section 10.

UNIT-III:
Computation of: Salary Income , Income from House Property, Income from Business and
Profession.
UNIT IV:
Cash Flow Statement : Capital Gains and Income from other Sources, Seduction under section
80’ C.
UNIT V:
Payment of Advance Tax, Rates of Tax for Individuals only, Computation of Total Income and
Tax Liability.

Course outcomes
CO 1: First unit aims to familarise with the various terms as defined under Income Tax
Act 1961.
CO 2: After completion of this unit, the students will be able to determine residential
status of assessee and incidence of tax.
CO 3: Third unit aims to develop complete understanding about the computation of
Taxable Income from Salaries, Income from house property, and Business and
Profession.
CO 4: After completion of this topic, students will be able to calculate income from
Capital Gains and Income from Other Source along with the deductions u/s 80C.
CO 5: This unit will familarise students about the Advance Tax Payment &
Computation of Tax Liability.
Note for Paper Setters
The Question paper shall have two sections. Section A will be compulsory and will contain 10
questions eliciting answers in not more than 20 words (Multiple Choice/fill in the blanks), each
carrying 1 mark. Section B will contain 10 questions, two from each Unit, the candidates will be
required to answer one question from each Unit; each question carrying 10 marks.
Suggested Readings
1. Ahuja Grish: Income Tax Practices in India – New Delhi
2. Singhania, V.K: Income Tax Taxman- New Delhi.
 Course Title: International Business Total marks:100
Course code: BBA 612 University Examination:60
Credits: 4 Sessional Assessment :40
Duration of Examination: 3 hours

Objective: The Objective of the course is to make the students aware about the various concepts
of international Business and to make them able to make decisions related to international trade

Unit I
Meaning and Importance of International Trade, Introduction to theory of Absolute cost
advantage by Adam Smith, Ricardian Theory of Comparative cost, Factors Proportion Theory,
Neo Factors Proportion theory, Country Similarity & National Competitive Advantage Theory.

Unit II

Modes of Entry for International Trade; Concept of Free trade V/s protectionism, Tariffs, Non
Tariff Barriers, Quotas. Levels of Economic Integrations: Free Trade Area, Custom Unions,
Common Markets & Economic Union. Concept of SAARC, ASEAN & BRICS.

Unit III

Balance of trade and balance of payment:

Meaning and concepts of balance of trade and balance of payments; current account balance,
Causes of Deficit in India’s balance of payments Measures to correct Deficit in balance of
payments.

Unit IV

Meaning of foreign exchange rates, Exchange rate Quotations, Process of determination of

Foreign Exchange Rate, Purchasing power parity theory, Interest Rate Theory; Fixed V/S
Flexible exchange rate System.

Unit V
Introduction to GATT, World Trade Organization, IMF & World Bank: Meaning, Objective &
Functions.

Course Outcome:
CO1: To understand the various theories of international trade.
CO2: To understand the various types of trade unions & tariff & non tariff barriers
CO3: To give understanding of Balance of Payment & its importance
CO4: To make the students understand the concept of foreign exchange rate, purchasing power
parity & types of exchange rate system.
CO5: To make them aware about the functions & objectives of WTO, IMF & World Bank

Note for Paper Setting;

The Question paper shall have two sections. Section A will be compulsory and will contain 1
questions eliciting answers in not more than 20 words (Multiple Choice/fill in the blanks),
eachcarrying 1 mark.Section B will contain 10 questions, two from each Unit, the candidates will
be required to answer one question from each Unit; each question carrying 10 marks.

Suggested Readings

1. Sharan, V Yuptakesh: International Business, Pearson Education.

2. Rao, P. Subba, International Business, Himalayas Publishing House, Mumbai.
3. Bhalla, V.K. International Business Environment, Anmol publications
4. Cherulinam, Francis: International Busines, Himalya Publishing House, Mumbai
5. Sharan, V Yuptakesh: International Financial Management, Prentice Hall India Pvt. Ltd,
New Delhi.
Course Title: Entrepreneurship Development
Course code: BBA 613 University Examination:60
Sessional Assessment :40
Duration of Examination: 03 hours

Objective: tp appraise students about the fundamental concept of entrepreneurship development

and its implication in the present environment.
Unit I Evolution of the concept of entrepreneur, characteristics functions and types of
entrepreneurs, distinction between entrepreneur and a manager. concept of entrepreneurship,
growth of entrepreneurship in India. role of entrepreneurship in economic development .concept
of women entrepreneurship functions and problems encountered by women entrepreneurs
,growth of women entrepreneurship and recent trends in development of women
entrepreneurship.
Unit II
Concept of rural entrepreneurship, need and problems of rural entrepreneurship, NGO’s and rural
entrepreneurship,(case study), factors affecting entrepreneurship growth, entrepreneurial
motivation, motivation theories, entrepreneurial competencies, developing competencies,
entrepreneurial mobility, need, objectives, phases and evolution of entrepreneurship
development programmes(EDP”s)
Unit III
Small enterprises; concept characterstics, rationale and scope,opportunities for an entrepreneurial
career, role of small enterprises in economic development problems of small scale industries,
concept of project, project identification and selection, project formulation, meaning
significance, contents and formulation of project report, guidelines of planning commission for
formulation of project report, introductory account of network analysis, errors in project
formulation, project appraisal meaning and methods.
Unit IV
Need of financial planning of enterprise, sources of finance of enterprises, sources of short term
finance,, capitalism, venture capital , export finance, concept of proprietorship, partnership,
company, cooperative, selection of an appropriate forms of ownership structure and ownership
pattern in small scale enterprises in India.
.Unit V
Institutional finance to entrepreneurs: commercial bank , industrial development bank of India(
IDBI)Industrial finance cooperation in India ( IFCI)Industrial credit and Investment corporation
in India(ICICI) industrial reconstruction bank of india(IRBI) Life corporation of India (LIC)Unit
trust of India (UTI) and state financial corporation , need of institutional support to
entrepreneuerNSIC, SIDO,SSIB and specialized institutions

Learning Outcome: After the completion of the course, the students will be able to:
CO1. Have the ability to understand and imbibe entrepreneurial traits.
CO2. Know the parameters to assess opportunities and constraints for starting new business
venture in rural area.
CO3. Understand systematic process to select viable business idea.
CO4. Able to design strategies for selection of an appropriate form of ownership structure.
CO5. Have the knowledge about different supporting agencies and type of support provide by
them
Note for Paper Setting;
The Question paper shall have two sections. Section A will be compulsory and will contain 1
questions eliciting answers in not more than 20 words (Multiple Choice/fill in the blanks),
eachcarrying 1 mark.Section B will contain 10 questions, two from each Unit, the candidates will
be required to answer one question from each Unit; each question carrying 10 marks.

Suggested Readings
1. Rajeev Roy (2011), Entrepreneurship, Oxford University Press.
2. Bawna Bhatnagar and Ankur Budhiraja (2006), Entrepreneurship Development and
Small Business Management, Vayu Education of India.
3. Reddy (2011), Entrepreneurship: Text and Cases, Cengage learning India Pvt. Ltd..
4. S.S. Khanka (2009), Entrepreneurial Development, S. Chand and Company Ltd. New
Delhi.
Course Title: Business Policy Total Marks: 100
Course Code: BBA 614 University Examination: 80
Duration of Exam: 3 hours Sessional Assessment: 20

Objective: The objective of this course is to develop the knowledge, skills, ability and aptitude
of students towards strategy and policy framework in corporate firms.
Unit I
Business Policy: Introduction and genesis of Business Policy, Nature of Business Policy,
Evolution of Business Policy based on managerial practices, Business Policy and futuristic
perspective, Importance of Business Policy, Objectives of Business Policy (knowledge, skills and
aptitude dimensions).
Unit II
Strategy: Definition, understanding and nature of Strategy, various levels at which strategy
operates (corporate, business, functional and operational), strategic and conventional decision
making, issues in Strategic Decision Making, different schools of thoughts on formation of
strategy (Perspective, Descriptive and Integrative), Role of strategists.
Unit III
Strategic Intent: understanding of strategic intent, stretch. Leverage and Fit concepts, Vision:
understanding and benefits, Mission: definition and characteristics of mission, Business
Definition: understanding and dimensions, Goals and Objectives: role and characteristics of
objectives, issues in objective setting, objectives formation, Critical Success factors in objective
setting.
Unit IV
Environmental Appraisal: Environment and its characteristics, SWOT Analysis, environmental
sectors (Marketing, Technological, Economic, Regulatory, Political, Socio-Cultural and
International environment). Environment Scanning: Approaches and factors considered in
environment scanning, sources of information for environment scanning, methods and
techniques for environment scanning (QUEST, ETOP)
Unit V
Organizational Appraisal: Introduction, framework for development of Strategic advantage,
organizational capabilities ( Financial, Marketing, Operations, Personnel, Information and
General Management capability), considerations in organizational appraisal, sources of
information for organizational appraisal, methods and techniques for organizational appraisal
(Value chain analysis, benchmarking, Balanced Scorecard and OCP).

CO1: To get students familiar with concepts related to Business policy and strategic
management.
CO2: To make students get acquainted with strategic decision making and different issues in
strategic decision making.
CO3: To make students recognize the overall external and internal environmental sectors
 affecting strategy.
CO4: To divulge students regarding Organizational Capabilities.
CO5: To make students get acknowledged with types of Corporate Level Strategies.

Note for Paper Setters

The Question paper shall have two sections. Section A will be compulsory and will contain 1
questions eliciting answers in not more than 20 words (Multiple Choice/fill in the blanks),
eachcarrying 1 mark. Section B will contain 10 questions, two from each Unit, the candidates
will be required to answer one question from each Unit; each question carrying 10 marks.

Suggested Readings:
1. Ansoff H. I. (1965), Corporate Strategy, Tata McGraw Hill, New York.
2. Bhasin M.L. (1996), Business Policy and Strategic Management, Global Business press,
New Delhi
3. Aakar D.A. (1984), Developing Business Strategies, John Wiley and Sons, New York.
4. AzharKazmi (2002), Business Policy and Strategic Management, Tata McGraw Hill,
New Delhi
5. Chopra B.S. (1985), Business Policy for Indian Industries, Times Research Foundation,
Pune, India