VIDYASAGAR UNIVERSITY

MIDNAPORE-721102, WEST BENGAL, INDIA

Phone: 03222-276554/55/57/58: 489, Fax: 91-3222-275329
e-mail: hod_mba@mail.vidyasagar.ac.in
DEPARTMENT OF BUSINESS ADMINISTRATION
Revised Structure of the Syllabus w.e.f. 2022-23
MBA SYLLABUS

First Semester: 7 Compulsory Papers of 100 marks each and 2 Compulsory Papers of 50
marks each = 800 Marks

Paper Paper Code Marks Credit

Principles of Management & Organizational MBA- 101 100 4
Behaviour
Managerial Economics MBA- 102 100 4
Semester - Statistics for Business Decisions MBA- 103 100 4
I Accounting for Managerial Decisions MBA- 104 100 4
Business Ethics and Corporate Social Responsibilities MBA- 105 100 4
Business Communication MBA- 106 100 4
Industrial Visit: Report and Presentation MBA- 107 100 4
Information Systems for Managers MBA- 108 50 2
Computer Applications in Business MBA-199 50 2
 VIDYASAGAR UNIVERSITY
MBA: FIRST SEMESTER
(Effective from 2022-23)
Paper Code: MBA- 101
Subject: Principles of Management & Organizational Behaviour
Full Marks: 100 No. of Classes: 40 Hours 4 Credits

Course Objective

Objective of the course is to give a basic perspective of management theories and practices. This
will form foundation to study other functional areas of management and to provide the students
with the conceptual framework and the theories underlying organizational behavior.

Course Contents

Unit I: Introduction: Concept and Nature, Objectives of Management, Development of

Management Thoughts: F. W. Taylor, Henri Fayol, Max Weber, Chester I. Barnard, Elton Mayo,
etc.

Unit II: Planning: Concept and Nature, Types, Planning Premises, Importance, Steps in Planning
Process, Long -range and Short-range Planning, Effective Planning.

Unit III: Organising and Staffing: Concept and Nature of Organizing, Characteristics, Formal &
Informal Organizations, Principles of Delegation, Delegation of Authority, Authority-
Responsibility Relationships, Staffing: Nature and Significance, A brief knowledge of
Recruitment, Selection, Placement, and Induction.

Unit IV: Directing and Controlling: Concept and Nature of Directing, Techniques of Directing
and Supervision, Controlling: Concept, Importance of Controlling, Types of Control, Steps in
Control Process, Span of Control.

Unit V: Introduction to OB: Concept and Meaning of OB, Key Elements of OB, Nature of OB,
Scope of OB, Models of OB.

Unit VI: Learning: Concept of Learning, Theories of Learning, Conditioning, Social Learning,
Managerial Implication of Learning Theories.
Unit VII: Personality and Perception: Concept of Personality, Determinants of Personality,
Personality Theories, Personality Types, Personality and Individual Differences, Influence of
Personality on Organizational Behaviour. Perception: Concept, Factors Influencing Perception,
Attribution Theory, Common Shortcuts in Judging Others

Unit VIII: Motivation: Concept of Motivation, Types of Motivation, Significance of Motivation,

Theories of Motivation: Maslow, Herzberg, Mc Gregor, Alderfer, Mc Clelland, Reinforcement,
Equity, Vroom, Goal Setting, Factors Affecting Motivation, Application of Motivation in
Organizational Behaviour.

Unit IX: Leadership: Meaning of Leadership, Importance of Leadership, Characteristics of a

Good, Leader, Leadership Styles, and Theories of Leadership – Trait, Behavioral, Managerial
Grid, SLT, Transactional and Transformational Leadership.

Suggested Readings:

1. Koontz, H and Wechrich, H., Management, New York, McGraw Hill

2. Luthans, F., Organizational Behaviour, New York, McGraw Hill
3. Banerjee, M., Organisation Behaviour, Allied
4. Prasad, L. M., Organisational Behaviour, Sultan Chand
5. Robbins, S. P., Management, New Jersey, Englewood Cliffs, Prentice Hall Inc.
6. Robbins, S. P., Organizational Behaviour, New Delhi, Prentice Hall of India
7. Singh, Dalip, Emotional Intelligence at Work, Response Books, Sage Publications, Delhi
 VIDYASAGAR UNIVERSITY
MBA: FIRST SEMESTER
(Effective from 2022-23)
Paper Code: MBA- 102
Subject: Managerial Economics
Full Marks: 100 No. of Classes: 40 Hours 4 Credits

Course Objective

The purpose of this course is to apply micro economic concepts and techniques in evaluating
business decisions taken by firms. It gives a basic understanding about the different aspects of
economics which enable a decision maker to take optimal decisions. Beside this it can help the
students to understand the concept of cost, nature of different markets along with different
demand situations and critical variables determining the demand.

Course Contents

1. Introduction: Concept and Definition, Nature, Uses, Scope, Managerial Decisions in

Economics.
2. Demand and Supply Analysis: Analysis of Individual Demand, Determinants of Individual
and Market Demand, Elasticity of Demand, Forecasting of Demand; Determinants of Supply,
Elasticity of Supply, Determination of Equilibrium Price, Indifference Curve Analysis, Price
Determination through Market Forces & Changes in Equilibrium with Economic Application.
3. Production and Cost Analysis: Short–run & Long–run Concept of Production, Production
Function, TP, MP, AP, Three Stages of Production, MRTS, Profit Maximization: Choices of
Input Combination, Law of Variable Proportions, Returns to Scale, Cost, Revenue, Cost Output
Relations, Economics of Scale, Economic Profit & Accounting Profit, Short–run Cost & Long–
run Cost Functions of Firms and Industry, Diseconomies of Scale and Its Importance from
Management Perspective, Break-Even Analysis.
4. Market Structure: Different Types of Market and Determination of Equilibrium Price,
Pricing Theories and Strategies, Perfect Competition, Impact of Tax Imposition under Perfect
Competition, Monopoly, Market Power, Monopolistic Competition, Concept of Excess Capacity,
Determination of Equilibrium Price & Output under Oligopoly: Non-collusive Oligopoly,
Collusive Oligopoly, Cartels, Market Sharing Cartels, Tacit Collusion.
5. Basic Issues in Macro Economics: Concept of National Income and Measurement,
Aggregate Demand and Aggregate Supply, Government Macroeconomic Policy, Consumption
Function, Investment Function, Demand and Supply for Money, Inflation & Economy,
International Trade: Advantages, BOP.
6. Business Cycles: Concept, Phases, Theories, Fiscal and Monetary Policies to control business
cycles.
7. Pricing Practices: Price Discrimination & Dumping in the Real World, Peak Load Pricing,
Tying, Bundling, Transfer Pricing, Promotional Pricing & Discounting.
8. Market Prediction & Failure: Externalities, Asymmetric Information: An Introduction to
Asymmetric Information, Adverse Selection, Moral Hazard Problem.

References:
1. Samuelson and Nordhaus, Economics, Tata McGraw Hill
2. Salvatore, D., Microeconomics Theory and Applications, Oxford
3. Ahuja H L, Managerial Economics, S Chand
4. P. L. Mehta, Analysis, Problems, and Cases, Sultan Chand
5. Sampat Mukhopadhyay, Managerial Economics in the Global Context, Central
6. Thomas C R and S Charles Maurice, Managerial Economics, The McGraw-Hill Co
7. Damodaran Suma, Managerial Economics, Oxford
8. Dornbusch R, Stanley Fisher and Richard Startz, Macroeconomics, Tata McGraw Hill
9. Dwivedi D. N., Macroeconomics Theory and Policy, Tata McGraw Hill Education Priv
 VIDYASAGAR UNIVERSITY
MBA: FIRST SEMESTER
(Effective from 2022-23)
Paper Code: MBA- 103
Subject: Statistics for Business Decisions
Full Marks: 100 No. of Classes: 40 Hours 4 Credits
Course Objective

This course is designed to foster the development of foundational statistical skills that are
necessary for day-to-day business analysis. This purpose of this course is to provide students
with statistical tools needed by managers. The course emphasizes understanding the process
associated with statistical decisions, defining and formulating problems, analyzing the data, and
using the results in decision making.

Course Contents

Unit I: Introduction to Statistics: Meaning and definition, functions, scope and limitations,
collection and presentation of data, frequency distribution.

Unit II: Measures of Central Tendency: Computation of mean, median, mode, applied areas in
business.

Unit III: Measurement of Dispersion: Relative and absolute measures, variances, coefficient of
variance, concept of skewness and kurtosis, applied areas in business.

Unit IV: Correlation and Regression: Concept of correlation, types, various measures, concept
of regression, regression equation, trend equation, applied areas in business.

Unit V: Probability Theory: School of Thoughts: Classical Approach, Relative Frequency

Approach, Axiomatic Approach; Set Theory; Random Experiment, Probability Laws.
Unit VI: Probability Distributions: Binomial, Poisson, Normal and other distributions; Their
Assumptions, Characteristics and Applications.
Unit VII: Sampling and Sampling Distribution: Purpose and Principles of Sampling; Population,
Methods of sampling (Probability and Non-Probability); Sampling and Non-Sampling Errors;
Sampling Distributions and their Characteristics.
Unit VIII: Testing of Hypothesis: Formulation and Testing procedures, Drawing Inferences and
Estimation of Errors; Assumptions underlying the tests; Parametric Tests: Z- test, t- tests,
ANOVA; Non- parametric Tests: Wilcoxon signed-rank Test, Mann- Whitney U Test, Kruskal-
Wallis H- test.

Suggested Readings:

1. Gupta, S.P., Statistical Methods, Sultan Chand & Sons., New Delhi.
2. Goon, Gupta & Dasgupta, Fundamentals of Statistics, Vol. I & Vol. II.
3. Goon, Gupta & Dasgupta, An Outline of Statistical Theory, Vol. I & Vol. II.
4. Arora, S., Arora, S. and Arora, P. N. , Comprehensive Statistical Methods, S. Chand
5. Bajpai, N., Business Statistics, Pearson Education, New Delhi.
6. Heinz, Kohler, Statistics for Business & Economics, Harper Collins, New York.
7. Hien, L.W., Quantitative Approach to Managerial Decisions, Prentice Hall, New Jersey.
8. Morse, Lawrence B., Statistics for Business & Economics, Harper Collins, N.Y..
9. Levin, Richard I. And Rubin, David S., Statistics for Management, Prentice Hall, Delhi.
10. Staine, R. and Foster, D., Statistics for Business, Pearson Education, New Delhi.
11. Watsnam, Terry J. and Parramor, Keith, Quantitative Methods in Finance, International
Thompson Business Press London.
12. Hooda, R.P., Statistics for Business and Economics, Macmillan, New Delhi.
13. J. K Sharma- Business Statistics, Pearson Publications, New Delhi

_____________________________________________________________________________
 VIDYASAGAR UNIVERSITY
MBA: FIRST SEMESTER
(Effective from 2022-23)
Paper Code: MBA- 104
Subject: Accounting for Managerial Decisions
Full Marks: 100 No. of Classes: 40 Hours 4 Credits

Course Objective

The objective of this course is to introduce complex problems of financial accounting such as
valuation, measuring and reporting issues related to assets and liabilities and preparing the
financial statements. The students will teach who to prepare the financial statements and
interpretation of the result. This course helps the students to cope up with the various changes of
financial reporting and statement.

Course Contents

Unit I: Accounting Theory: Concept, Importance, Scope, Generally Accepted Principles of

Accounting, Indian Accounting Standards, IFRS, Harmonization of Accounting Standards.

Unit II: Basic Accounting Concepts; Accounting Mechanics: The Journal, The Ledger, Trial
Balance; Preparation of Financial Accounts.

Unit III: Depreciation Accounting and Inventory Valuation: Meaning and Techniques of
Depreciation, Methods, Inventory Valuation, Methods, Policies of Indian Companies.

Unit III: Cost Accounting - Elements of Cost - Types of Costs - Preparation of Cost Sheet.

Unit IV: Materials of Cost Control: Introduction, Bill of materials, Materials pricing methods-
FIFO, LIFO, HIFO, quantity of material procurement- EOQ, Inventory control Techniques-
ABC, VED, FSND etc.

Unit V: Labor and Overhead Cost Control: Introduction, types, of labour cost, issues concerned
with labor cost-labor budget, standard labor cost, Methods of Wage Payment- Time rate, Piece
rate, Halsey plan, Rowan Plan, concept of overhead cost, allocation of overheads over various
departments.

Unit VI: Marginal Costing - Marginal Cost and Marginal Costing - Importance - Break-Even
Analysis - Cost Volume Profit Relationship –Application of Marginal Costing Techniques,
Fixing Selling Price, Make or Buy decision.
Unit VII: Standard Costing: Objectives of Standard costing, Variance Analysis: Materials and
Labour Variances

Unit VIII: Budgeting and Budgetary Control: Nature, Scope, Importance and Limitations,
Preparation of Cash Budget, Sales and Flexible Budgets; Controlling through Budgets.

Suggested Readings:

1. Paresh Shah, Basic Accounting for Managers, Oxford, Delhi.

2. Kanhaiya Singh, Management Accounting: Concepts and Strategic Costing Decision, Wiley

3. Madegowda J., Accounting for Managers, Himalaya Publishing House

4. Khan and Jain, Management Accounting: Text, Problems & Cases, Tata McGraw Hill.

5. S.N. Maheshwari, Suneel Maheshwari, Sharad K. Maheshwari, A Textbook Of Accounting

For Management, Vikas Publishing.

______________________________________________________________________________
 VIDYASAGAR UNIVERSITY
MBA: FIRST SEMESTER
(Effective from 2022-23)
Paper Code: MBA- 105
Subject: Business Ethics and Corporate Social Responsibilities
Full Marks: 100 No. of Classes: 40 Hours 4 Credits

Course Objective: This course is designed to understand the business ethics and to provide best
practices of business ethics. Students will become more effective decision makers by examining
the meaning and role of ethics in the business environment. The course also help students to
recognise the importance of making business decisions based on the interest in wider social
issues and understand business’s responsibility towards its different stakeholders. It shall
broaden students outlook on the commitment of businesses to make decisions that can contribute
to sustainable economic development other than managing and making profits.

Course Contents

Unit I: Introduction to Business Ethics: Nature, characteristics and needs, significance of

business ethics; ethics, morality and law; contemporary ethical challenges in business, ethical
practices in management, analysis of ethics.

Unit II: Ethical Choices: Personal framework for ethical choices, ethical pressure on individual
in organisations, gender issues, ecological consciousness.

Unit III: Ethical Practice: Professional ethics for functional managers, values and vision in the
strategic management process, value-based organisation.

Unit IV: Ethical Dilemma: Nature, significance; dilemma resolution process; important areas of
managerial dilemmas.

Unit V: Corporate Social Responsibility (CSR): Concept and Scope of CSR, Significance of
CSR, Advantages and Disadvantages of CSR, Social Responsibility of Business, CSR and
Stakeholders.
Unit VI: Corporate Social Responsibility in India: CSR legislations for Indian Firms, CSR
disclosure practices, Corporate Sustainability.
Unit VII: Corporate Governance: Concept and Meaning of Corporate Governance, Salient
features, Corporate Governance and Ethics, Corporate Governance in India, Main
recommendations of the Corporate Governance Committees.

Suggested Readings:

1. S. K. Chakraborty , Values and Ethics in Organisation, OUP

2. Mandal, S.K., Ethics in Business and Corporate Governance, McGraw-Hill
Education., New Delhi

3. Steiner and Steiner, Business Ethics, Mc-Graw Hill

4. Gosh, B. N., Business Ethics and Corporate Governance, Tata McGraw-Hill., New
Delhi.

5. Hartman, & Desjardin J, Business Ethics: Decision, Making for Personal Integrity &
Social Responsibility, McGraw Hill, New York.

6. Agarwal, S. K. , Corporate social responsibility in India, SAGE Publications India.

7. Srinivasan, T. N., Growth, sustainability, and India's economic reforms, Oxford
University Press.
8. Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University
Press, New Delhi.
9. Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford University
Press.
10. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd,
New Delhi.
11. Sharma, J.P., Corporate Governance and Social Responsibility of Business, Ane
Books Pvt. Ltd, NewDelhi.
12. Satheesh Kumar, T.N., Corporate Governance, Oxford University Press, New Delhi
13. Fernando, A.C., Corporate Governance: Principles, Policies and Practices, Pearson
Education; New Delhi.

______________________________________________________________________________
 VIDYASAGAR UNIVERSITY
MBA: FIRST SEMESTER
(Effective from 2022-23)
Paper Code: MBA- 106
Subject: Business Communication
Full Marks: 100 No. of Classes: 40 Hours 4 Credits

Course Objective

This course will improve the skills and knowledge of communication in the business
environment. There is a strong focus on the understanding the theory of communication in the
business context and its application to effective business writing at a high level, persuasive and
appropriate verbal and nonverbal communication, and interpersonal skills across teams and
cultures. Consequently, students will undertake the role of a new graduate employee in the
workplace and develop responses to a range of current and emerging business issues that they
will encounter in the professional field.

Course Contents

Unit I: Introduction to Communication: Concept and meaning, types, purpose, and process,
organizational and cross-cultural communication.

Unit II: Verbal & Non–Verbal Communication: Barriers of communication, listening, feedback,
presentation skills, use of aids, public speaking, and practice presentation, gestures, postures,
body language &etiquettes.

Unit III: Written Communication: Stages of writing, composing business messages, preparing
notes, style, punctuation, using Simple words, and proof reading.

Unit IV: Report Writing: Types of reports, developing an outline, nature of headings, ordering
of Points, logical sequencing, graphs, charts, executive summary, list of illustration, and report
writing.

Unit V: Business Correspondence: Circulars, notices, memos, agenda and minutes, maintaining
a diary, resume/cv, and press release, solicited and unsolicited cover letters.

Unit VI: Writing Business Letters: Formats, styles, types, facsimiles (Fax), electronic mail, and
handling mail.
Suggested Readings:

1. Murphy and Hildebrandt, Effective Business Communication, McGraw Hill, New York
2. Boveen and Thill, Business Communication Today, Pearson, New York
3. Kaul. Asha, Business Communication, Prentice Hall of India, New Delhi.
4. Lesiler & Flat lay, Basic Business communication, Tata McGraw Hill.
5. Monnipally, M.M., Business Communication Strategies, McGraw Hill Education India, New
Delhi
6. Meenakshi Raman & Parkash Singh, Business Communications, Oxford University Press.
 VIDYASAGAR UNIVERSITY
MBA: FIRST SEMESTER
(Effective from 2022-23)
Paper Code: MBA- 107
Subject: Industrial Visit, Report and Presentation
Full Marks: 100 No. of Hours: 40 Hours 4 Credits

Course Objective

Objective of industrial visit is to provide students an insight regarding internal working of

companies. Theoretical knowledge is not enough for making a good professional career. With an
aim to go beyond academics, industrial visit provides student a practical perspective on the world
of work.

Course Contents

After industrial visit, students are supposed to submit a report containing his /her personal
observation and realization. The students need to present the summary of the report through
Power-Point presentation, keeping in view his /her personal observation and realization. 50
marks has been assigned for Report writing and it should be evaluated by external members and
remaining 50 marks has been assigned for presentation of Report before the internal and external
members.
 VIDYASAGAR UNIVERSITY
MBA: FIRST SEMESTER
(Effective from 2022-23)
Paper Code: MBA- 108
Subject: Information Systems for Managers
Full Marks: 50 No. of Classes: 20 Hours 2 Credits
Course Objective

This course will part with knowledge on the role of information technology and decision support
systems in business to assist managerial decisions towards solving business problems. It will
help students to relate the role of information systems in organizations with the strategic
management processes. Management student need to focus on understanding the various
knowledge representation methods and different types of computer data processing system as
strategic tools to face the business challenges.

Course Contents

Unit I: Management Information System in a Digital Firm: MIS concept, definition, role of the
MIS, users of MIS, MIS as a control system, MIS as a supporting system of management,
development process of the MIS.

Unit II: System Analysis and Design: System, need for system analysis, system analysis of the
existing system, system analysis of a new requirements, System development model, structured
system analysis and design, object-oriented analysis.

Unit III: Information System Applications: MIS applications, Concept and components of DSS,
DSS applications in e-enterprise, knowledge management system and knowledge based expert
system as e- commerce, e-communication, business process re-engineering.

Unit IV: Data Base Management System: Objectives of data base approach, characteristics of
database management systems, data processing system, Components of DBMS packages, data
base administration, data models, data warehouse, Data mining.

Suggested Readings:

1. Jawadekar, W.S., “Management Information Systems”, Tata McGraw Hill Private Limited,
New Delhi, 2009.
2. Kenneth C. Laudon and Jane P. Laudon: “Management Information Systems” 9/e, Pearson
Education, New Delhi.
3. Alex Leon and Mathew Leon: “Data Base Management Systems”, Vikas Publishing House,
New Delhi.
4. Goyal, D.P.: “Management Information System”, MACMILLAN India Limited, New Delhi,
2008.
5. Murthy C.S.V.: “Management Information System”, Himalaya Publications, New Delhi, 2008.
6. Rob and Cornell: “Data Base Management Systems” Cengage Learning, New Delhi.

VIDYASAGAR UNIVERSITY
MBA: FIRST SEMESTER
(Effective from 2022-23)
Paper Code: MBA- 199
Subject: Computer Applications in Business
Full Marks: 50 No. of Classes: 20 Hours 2 Credits

Course Objective

This course helps the students to gain the concepts and terminology used in the development,
implementation and operation of business application systems and to explore various methods
that Information Technology can be used to support existing businesses and strategies. Students
also get hands-on experience with application software to enhance business activities.

Course Contents

Unit I: MS-Word: Word Basic Commands, Formatting-Text and Documents, Sorting and
Tables, Introduction to Mail Merge.
Unit II: MS-Excel: Working with Excel-Formatting, Preparation of Charts and Diagrams,
Working with Graphics in Excel, Sort and Filter Data with Excel; Using Worksheets as Database
in Accounting; Calculations using formula, Different Financial (Present Value, Future Value,
Net Present Value, Internal Rate of Return, Calculation of Depreciation etc.) Logical (If, and, or,
date etc.), Mathematical and Statistical functions (Mean, Median, Mode, SD, VAR, Correlation,
Regression, T-test, F-Test etc.); Pivot Tables; Other Advanced Features of MS-Excel.
Unit III: MS-Access: Database Creation in MS-ACCESS, Table Creation, Managing Data in a
Table; Linking of Tables; Creating a Relational Database in Access; Querying a Database
Unit IV: MS-Power Point: Slide Design in MS-Power Point. Creating slides and applying
themes; Working with Objects; Hyperlinks and Action Buttons; Working with Videos and
Sounds; Animation and Slide Transition.
Unit V: Online Banking and Taxation: Bank Account Opening and Operations; Filing Income
Tax Returns, Overview of ITR Forms and e-filing.
Suggested Readings:

1. Miller: Absolute Beginner’s Guide to Computer Basic, Techmedia Publishers

2. Mansfield, Ron: The Compact Guide to Microsoft Office, BPB Publication, Delhi.
3. Jain, S. and Sing, S.: Degital Computer Fundamentals, BPB Publication, Delhi
4. Jain, S.: EXCEL 2007 made simple, BPB Publication, Delhi
5. Rutkosky: Word 2007, BPB Publication, Delhi
6. Jain, S.: MS Office 2010 – Training Guide, BPB Publication, Delhi