UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
BBA (OL) SCHEME AND SYLLABUS
SEMESTER-I
S. No
Course Code
Name of Course
Credit
Subject Type
1
OBBA-111
Managerial Economics
4
CORE
2
OBBA-112
Business Law
4
CORE
3
OBBA-113
Fundamentals of Accounting
4
CORE
4
OBBA-114
Communicative English (Business
Communication)
4
AECC
5
0BBA-115
Fundamentals of Computing
4
SEC
SEMESTER-II
S. No
Course Code
Name of Course
Credit
Subject Type
1
OBBA-121
Financial Management
4
CORE
2
OBBA-122
Strategic Management
4
CORE
3
OBBA-123
Company Law
4
CORE
4
OBBA-124
Environmental Studies
4
AECC
5
OBBA-125
Principal of Management
4
SEC
SEMESTER-III
S. No
Course Code
Name of Course
Credit
Subject Type
1
OBBA-231
Macroeconomics
3
CORE
2
OBBA-232
Marketing of Services
4
CORE
3
OBBA-233
Risk and Insurance Management
4
CORE
4
OBBA-234
Business Statistics
3
CORE
5
OBBA-235
Production & Operations Management
3
GE
6
OBBA-236
E-Commerce
3
SEC
SEMESTER-IV
S. No
Name of Course
Credit
Subject Type
1
Business Mathematics
4
CORE
2
Human Resource Management
4
CORE
3
International Business
3
CORE
4
Research Methods in Business
Management
3
CORE
5
Personality Development
3
GE
6
Advertisement and Sales Promotion
3
SEC
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
SEMESTER-V
S. No
Course Code
Name of Course
Credit
Subject Type
1
OBBA-351
Quantitative Techniques for Management
3
CORE
2
OBBA-352
Management Accounting
3
CORE
3
OBBA-353
(Finance)- International Finance
5
DSE
(Marketing)- Personal Selling and Sales
force Management
(Human Resource)- HRD- System and
Strategies
4
OBBA-354
(Finance) Investment Banking and
Financial Services
5
DSE
(Marketing)- Retail Management
(Human Resource)- Management of
Industrial Relations
5
OBBA-355
Project Report-I and Presentation
4
SEC
SEMESTER-VI
S. No
Course Code
Name of Course
Credit
Subject Type
1
OBBA-361
Compensation Management
3
CORE
2
OBBA-362
Management Information System
3
CORE
3
OBBA-363
(Finance)- Cost Accounting
5
DSE
(Marketing)- International Marketing
(Human Resource)- Cross Cultural HRM
4
OBBA-364
(Finance)- Business Analysis and
Valuation
5
DSE
(Marketing)- Distribution and Supply
Chain Management
(Human Resource)- Training and
Development
5
OBBA-365
Project Report-II and Presentation
4
SEC
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-111
Credit
4
Year/Semester
1/1
L-T-P
4-0-0
Course Name
Managerial Economics
Objectives of the Course
To help students use economic tools to explain the optimal allocation of resources within the firm.
To help students understand the concept of pricing and demand
To help students understand regression analysis, estimation and forecasting, and game theory and
application of these in managerial decision-making.
UNIT-I: Fundamentals of Managerial economic
Meaning, definition, nature and scope of managerial economics, Importance of Managerial Economics,
managerial economics vs business economics, Concept of utility, types, law of diminishing marginal utility,
consumer equilibrium, law of equimarginal utility, indifference cure analysis.
UNIT-II: Price and Demand
Introduction, law of demand, Elasticity of demand, price elasticity of demand, demand distinction, types of
goods, types of demand, demand forecasting techniques. Production function and law of production, supply
factors and economies of scale, cost concept and classification of cost, cost and output relationship, break even
analysis.
UNIT-III: Market and Structure
Market structure and competitions, pricing and output decision, pricing methods, theory and nature of profit,
measure of profit, profit policies, planning and forecasting. Risk, uncertainty and probability analysis,
Optimization techniques, total, average and marginal relationship, optimization analysis. Multivariate
optimization partial derivatives; constrained optimization by substitution, by Multiplier method
UNIT-IV: National Income and Product
Saving, consumption, investment, the theory of income determination. Concept of National Income; Input
output analysis.
UNIT-V: OPTIMISATION OF FIRM
Business Cycle & Inflation, Measures of Economics stabilization, Profit Measurement and Cost Minimization
Course Outcomes (CO)
CO1 Understand the internal and external decisions to be made by managers.
CO2 Analyse the demand and supply conditions and assess the position of a company.
CO3 Design competition strategies, including costing, pricing, product differentiation, and market
environment according to the natures of products and the structures of the markets.
CO4 Analyse real-world business problems with a systematic theoretical framework.
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-112
Credit
4
Year/Semester
1/1
L-T-P
4-0-0
Course Name
Business Law
Objectives of the Course:
Knowledge: Basic and broad knowledge in business laws in management. Ability to apply concepts,
principles, and theories to understand simple business laws.
Global Perspective: Awareness of the different business laws.
Awareness of the global business laws and its impacts on businesses.
UNIT-I:
Broad features of the constitution of India with social (Special) reference to parts XII and XIII of the constitution
dealing with finance.
UNIT-II:
Origins of law Object of law Functions and Purposes Legislation
Law of Contract: Nature of Contract, Elements of Contract, Offer and Acceptance,
Consideration etc., Breach of contract Remedies. Sale of Goods Act-Meaning & Essentials of ACT, Sale and
Agreement to sell, Rights of unpaid seller.
UNIT-III: Subsidiary Books
Company Formation- (MOA and AOA, Prospectus may be added)-Share Capital- Loan
Capital Auditors Powers and Duties; (Instead or with this, Directors Appointment and
Powers may be dealt with Corporate Governance Issues Company Meetings and
Shareholders rights. Mergers and Amalgamation & takeovers Judicial approach (This may not be essential instead
Winding up of the company may be added)
UNIT-IV:
The Competition Act, Intellectual Property Rights Acts, Foreign Exchange Management Act
UNIT-V: Company Accounts
Environment Protection Act, Consumer Protection Act, Information Technology Act
Course Outcomes (CO)
CO1. Explain the concepts in business laws with respect to foreign trade.
CO2. Apply the global business laws to current business environment.
CO3. Analyse the principle of international business and strategies adopted by firms to expand globally.
CO4. Integrate concept of business law with foreign trade.
Books for References:
Textbooks:
1. S M Shukla, A Manual of Mercantile Law, S. Chand & Company
2. Avtar Singh. Company Law, Eastern Book Co.
3. M C Kuchhal. Business Law, Vikas Publishing
4. Taxmann. Business Laws, Taxmann Allied Services Pvt. Ltd
5. Sharma B K. Introduction to the Constitution of India, Phi Learning Pvt. Ltd
6. N D Kapoor. Elements of mercantile law: including company law and industrial law, Sultan Chand & Sons
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-113
Credit
4
Year/Semester
1/1
L-T-P
4-0-0
Course Name
Fundamentals of Accounting
Objectives of the Course
Teach the students the fundamentals of accounting and introduce them to the principles and accounting
standards.
Demonstrate a critical understanding of the Basics of Accounting, balancing ledger accounts and
preparation of Final Accounts.
Practice subsidiary books and become familiar with the company's multiple books of accounts.
Analysing the various transactions of Depreciation and Final Accounts, preparing Final Accounts.
Prepare a final account of the company and its types in detail.
UNIT-I: Introduction to Accounting:
Financial Accounting-definition and Scope, objectives of Financial Accounting, Accounting v/s Book Keeping
Terms used in accounting, users of accounting information and limitations of Financial Accounting. Accounting
Concepts, Principles and Conventions, Accounting Standards-concept, objectives, benefits, brief review of
Accounting Standards in India, Accounting Policies, Accounting as a measurement discipline, valuation
Principles, accounting estimates.
UNIT-II: Recording of Transactions
Journal, Rules of Debit and Credit, Compound Journal Entry; Opening Entry; Ledger, Posting, Rules Regarding
Posting, Balancing Ledger Accounts; Advantages of Ledger, Meaning and Importance of Trial balance,
Preparation of the Trial Balance.
UNIT-III: Subsidiary Books
Meaning and Significance of Subsidiary Books; Types of Subsidiary Books: Purchases Book Sales Book,
Purchase Returns Book, Sales Return Book, Bills Receivable Book, Bills Payable Book, Cash Book (Simple Cash
Book, Double Column Cash Book, Three Column Cash Book, and Petty Cash Book) and Journal proper
UNIT-IV: Depreciation & Final account of Proprietary concern
Depreciation: Meaning of depreciation, types of depreciation Numerical problem, Journal entry, Preparation of
depreciation & Assets Account Final Accounts of proprietary concern: Trading Account, Profit & Loss Account
and Balance Sheet with adjustment.
UNIT-V: Company Accounts
Introduction Joint-stock company, Essential characteristics of the company, Kinds of company & formation of
the company, the meaning of share accounting entries issues of share, Call in advance & call in advance &
Issues of share premium & Issues of share at discount forfeiture of share, Redemption of preference share.
Preparation of, Trading Account, Profit & Loss Account, Profit & Loss appropriation account, Balance sheet.
Course Outcomes (CO)
CO1 Understand the basic concepts of accounting and how this accounting terminology is used for day-to-day
life.
CO2 Describe the basic concepts related to Financial Accounting transactions, Balancing Ledger Accounts,
Preparation of Trial balance.
CO3 Explain the various Books of Accounts from a Beginners perspective
CO4 Understand the concepts and types of Depreciation and the concepts of Company Final Accounts with the
adjustment and how the adjustment affects the transactions
CO5 Enlighten the students regarding the company Accounts and Kinds of company & formation of the
company.
Books for References:
Text Books:
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
1. Maheshwari, S.N., and S.K. Maheshwari; Advanced Accountancy, Eighth Edition, Vol. I & II, Vikas Publishing
House, 2003
2.Financial Accounting: Fundamentals, Sultan Chand Publishers, 2003.
3.Financial Accounting for Management, Amrish Gupta, Pearson Education
E-Resources:
1.https://nptel.ac.in/courses/110/101/110101131/
2.https://guides.loc.gov/history-of-accounting/electronic-resources
3. https://huntertafe.libguides.com/accounting/eResources_databases
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-114
Credit
4
Year/Semester
1/1
L-T-P
4-0-0
Course Name
Communicative English
Objectives of the Course:
To understand business communication strategies and principles for effective communication in
domestic and international business situations.
To understand and appropriately apply modes of expression, i.e., descriptive, expositive, narrative,
scientific, and self-expressive, in written, visual, and oral communication.
To develop the ability to research and write a documented paper and/or to give an oral presentation.
To develop the ability to communicate via electronic mail, Internet, and other technologies for
presenting business messages.
UNIT-I Introduction: Role of communication
Defining and classifying communication purpose of communication process of communication
characteristics of successful communication importance of communication in management communication
structure in organization communication in crisis - barriers to communication
UNIT-II Oral communication
What is oral Communication principles of successful oral communication what is conversation control
reflection and empathy: two sides of effective oral communication effective listening non verbal
communication, Presentation- elements of Presentation, Visual Support.
UNIT-III Writing Skills
Written communication: Purpose of writing clarity in writing principles of effective writing approaching
the writing process systematically: The 3X3 writing process for business communication: Prewriting
Writing Revising Specific writing features coherence electronic writing process. Introduction to types
of letters writing routine and persuasive letters positive and negative messages- writing memos what is
a report purpose, kinds and objectives of report writing, CV writing, Video continence.
UNIT-IV Group communication
Meetings Planning meetings objectives participants timing venue of meetings leading meetings.
Media management the press release press conference media interviews Seminars workshop
conferences. Business etiquettes.
UNIT-V Employment communication
Introduction writing CVs Group discussions interview skills Impact of Technological Advancement on
Business Communication networks Intranet Internet emails SMS teleconferencing video
conferencing.
Course Outcomes (CO)
CO1. Apply business communication strategies and principles to prepare effective communication for domestic
and international business situations.
CO2. Analyze ethical, legal, cultural, and global issues affecting business Communication.
CO3. Developing effective verbal and non-verbal communication skills.
Books for References:
1. Bovee & Thill Business Communication Essentials A Skill Based Approach to Vital Business English.
Pearson.
2. Kulbhushan Kumar & R.S. Salaria, Effective Communication Skills, Khanna Publishing House, Delhi
3. Bisen & Priya Business Communication (New Age International Publication)
4. Kalkar, Suryavanshi, Sengupta-Business Communication (Orient Blackswan)
5. Varinder Bhatia, Business Communications, Khanna Publishing House
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-115
Credit
4
Year/Semester
1/1
L-T-P
4-0-0
Course Name
Fundamentals of computers
Objectives of the Course:
Give students an in-depth understanding of why computers are essential components in business,
education, and society.
Introduce the fundamentals of computing devices and reinforce computer vocabulary, particularly with
respect to personal use of computer hardware and software, the Internet, networking, and mobile
computing.
UNIT-I: Introduction to Computers
Introduction, Definition, Characteristics of computer, Evolution of Computer, Block Diagram Of a computer,
Generations of Computer, Classification Of Computers, Applications of Computer, Capabilities and limitations of
computer.
UNIT-II: Basic Computer Organization
Role of I/O devices in a computer system. Input Units: Keyboard, Terminals, and its types.
Pointing Devices, Scanners and its types, Voice Recognition Systems, Vision Input System, Touch Screen, Output
Units: Monitors and its types. Printers: Impact Printers and its types. Non-Impact Printers and its types, Plotters,
types of plotters, Sound cards, Speakers
UNIT-III: Storage Fundamentals
Primary Vs Secondary Storage, Data storage & retrieval methods. Primary Storage: RAM ROM, PROM, EPROM,
EEPROM. Secondary Storage: Magnetic Tapes, Magnetic Disks. Cartridge PROM, EPROM, EEPROM. Secondary
Storage: Magnetic Tapes, Magnetic Disks. Cartridge tape, hard disks, Floppy disks Optical Disks, Compact
Disks, Zip Drive, Flash Drives
UNIT-IV: Software
Software and its needs, Types of S/W. System Software: Operating System, Utility Programs Programming
Language: Machine Language, Assembly Language, High Level Language their advantages & disadvantages.
Application S/W and its types: Word Processing, Spread Sheets Presentation, Graphics, DBMS s/w.
UNIT-V: Operating System
Functions, Measuring System Performance, Assemblers, Compilers, and Interpreters. Batch Processing,
Multiprogramming, Multi-Tasking, Multiprocessing, Time Sharing, DOS, Windows, Unix/Linux
Course Outcomes (CO)
CO1 Describe the usage of computers and why computers are essential components in business and society
CO2 Utilize the Internet Web resources and evaluate on-line e-business system
CO3 Solve common business problems using appropriate Information Technology applications and systems.
CO4 Identify categories of programs, system software and applications. Organize and work with files and
folders
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-121
Credit
4
Year/Semester
1/2
L-T-P
4-0-0
Course Name
Financial Management
Objectives of the Course:
Provide an in-depth view of the process in financial management of the firm
Develop knowledge on the allocation, management, and funding of financial resources.
Improving students’ understanding of the time value of money concept and the role of a financial
manager in the current competitive business scenario.
Enhancing student’s ability in dealing short-term dealing with day-to-day working capital decision; and,
longer-term dealing, which involves major capital investment decisions and raising long-term finance.
UNIT-I: Nature of Financial Management
Finance and related disciplines; Scope of Financial Management; Profit Maximization, Wealth Maximization -
Traditional and Modern Approach; Functions of finance Finance Decision, Investment Decision, Dividend
Decision; Objectives of Financial Management; Organisation of finance function; Concept of Time Value of Money,
present value, future value, and annuity; Risk & Return: Historical return, expected return, absolute return,
holding period return, annualized return, arithmetic & geometric return; Risk - Systematic & unsystematic risk
their sources and measures
UNIT-II: Long -term investment decisions
Capital Budgeting - Principles and Techniques; Nature and meaning of capital budgeting; Estimation of relevant
cash flows and terminal value; Evaluation techniques - Accounting Rate of Return, Net Present Value, Internal
Rate of Return & MIRR, Net Terminal Value, Profitably Index Method.
Concept and Measurement of Cost of Capital: Explicit and Implicit costs; Measurement of cost of capital; Cost of
debt; Cost of perpetual debt; Cost of Equity Share; Cost of Preference Share; Cost of Retained Earning;
Computation of over-all cost of capital based on Historical and Market weights.
UNIT-III: Capital Structures
Approaches to Capital Structure Theories - Net Income approach, Net Operating Income approach, Modigliani-
Miller (MM) approach, Traditional approach, Capital Structure and Financial Distress, Trade-Off Theory.
Dividend Policy Decision - Dividend and Capital; The irrelevance of dividends: General, MM hypothesis;
Relevance of dividends: Walter's model, Gordon's model.
Leverage Analysis: Operating and Financial Leverage; EBIT -EPS analysis; Combined leverage.
UNIT-IV: Working Capital Management
Management of Cash - Preparation of Cash Budgets (Receipts and Payment Method only); Cash management
technique, Receivables Management Objectives; Credit Policy, Cash Discount, Debtors Outstanding and Ageing
Analysis; Costs - Collection Cost, Capital Cost, Default Cost, Delinquency Cost, Inventory Management (Very
Briefly) - ABC Analysis; Minimum Level; Maximum Level; Reorder Level; Safety Stock; EOQ, Determination of
Working Capital.
Course Outcomes (CO)
CO1. Explain the concept of fundamental financial concepts, especially time value of money.
CO2. Apply capital budgeting projects using traditional methods.
CO3. Analyse the main ways of raising capital and their respective advantages and disadvantages in different
circumstances
CO4 Integrate the concept and apply the financial concepts to calculate ratios and do the capital budgeting
Books for References:
1. M.Y. Khan & P.K. Jain: Financial Management Text Problem and Cases, Tata McGraw Hill Pubilshlng Co. Ltd.
2. R. P. Rustogi: Financial Management: Theory Concepts and Practices, Taxmann Publication.
3. I.M. Pandey: Financial Management: Theory and Practices, Vikas Publishing House
4. R.A. Brealey, S.C. Myers, F. Allen& P. Mohanty: Principles of Corporate Finance, McGraw Hill Higher Education
5. J.V. Horne & J.M. Wachowicz: Fundamentals of Financial Management Prentice Hall
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-122
Credit
4
Year/Semester
1/2
L-T-P
4-0-0
Course Name
Strategic Management
Objectives of the Course:
A clear understanding of the key concepts and principles of strategic management
A set of useful analytical skills, tools, and techniques for analyzing a company strategically
To provide a basic understanding of the nature and dynamics of the strategy formulation and
implementation processes.
To encourage students to think critically and strategically.
The ability to identify strategic issues and design appropriate courses of action.
UNIT-I: Introduction
Meaning nature, scope, and importance of strategy; and strategic management, Introduction to Business policy,
Strategic decision-making, Process of strategic management and levels at which strategy operates, strategic
intent: Vision, Mission, Business definition, Goals and Objectives.
UNIT-II: Environmental Scanning:
Factors considered, approaches, External environment
analysis: PESTEL Analysis, EFE matrix (External Factor Evaluation): Porter’s Five Forces Model methods and
techniques used, Internal Appraisal - The internal environment, Organizational Capability Factors, organizational
appraisal- factors affecting, approaches, methods & techniques Resource Based View (RBW) Analysis, VRIO
Framework, Value Chain Analysis, IFE matrix (Internal Factor Evaluation).
UNIT-III: Strategy Formulation
Corporate, Business, Functional strategy, Concentration
Strategies, Integration Strategies: Horizontal & Vertical, Diversification: Related & Unrelated,
Internationalization, Porters Model of competitive advantage of nations, Cooperative: Mergers & acquisition
Strategies, Joint Venture, Strategic Alliance, Digitalization Strategies.
UNIT-IV: Strategy Analysis
Process, Analysing Strategic alternative, Evaluating and choosing
among Strategic Alternative, Tools & Techniques of strategic Analysis, Strategic Choice. BCG Matrix, Ansoff Grid,
GE Nine Cel Planning Grid, McKinsey’s 7’S framework Strategy implementation: Resource allocation, Projects,
and Procedural issues. Organization structure and systems in strategy implementation. Leadership and
corporate culture, Values, Ethics and Social responsibility. Operational and derived functional plans to
implement strategy. Integration of functional plans.
UNIT-V: Strategy Evaluation & Control
Nature, Importance, Organizational systems and Techniques of strategic evaluation & control.
Course Outcomes (CO)
CO1. Develop powers of managerial judgment, how to assess business risk, and improve ability to make sound
decisions and achieve effective outcomes.
CO2. Evaluate and revise programs and procedures in order to achieve organizational goals.
CO3. Consider the ethical dimensions of the strategic management process.
Books for References:
1. Henry, A :Understanding Strategic Management, OUP
2. Stewart Clegg, Chris Carter, Martin Kornberger & Jochen Schweitzer: Strategy - Theory
and Practice (Sage Publication, South Asia Edition)
3. Kazmi, Azhar; Business Policy and Strategic Management; McGraw-Hill Education. 14
th
edition.
4. David, Fred; Strategic Management: Concepts and Cases; PHI Learning. 15th edition.
5. Thomson, Arthur A. and Strickland, A.J.; Strategic Management: Concept and Cases;
McGraw Hill Education, 11th edition.
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-123
Credit
4
Year/Semester
1/2
L-T-P
4-0-0
Course Name
Company Law
Objectives of the Course:
The subject provides the knowledge of Company LawandMemorandum of Association.
It provides important information on Articles of Association & Prospectus.
It furnishes the details of Membership in A Company and Share Capital.
It includes Corporate Governance and Company Meetings.
It also describes borrowing power and winding up.
UNIT-I: Company Law Introduction and Memorandum Of Association:
Definition of company, characteristics of company, lifting the corporate veil, company
distinguished from partnership, kinds of companies, incorporation of company, promoter and their legal
position. Memorandum of Association: contents, alteration, Doctrine of ultra vires.
UNIT-II: Articles of Association & Prospectus:
Articles of Association: contents, alteration, Doctrine of Indoor Management, Constructive
notice of memorandum and articles, Articles and memorandum- their relation and distinction, legal effect of
Memorandum and Articles. Prospectus: Definition, contents, shelf prospectus, information memorandum, red
herring prospectus, abridged prospectus, Misstatements in prospectus and their consequences, statement in
lieu of prospectus, underwriting commission and brokerage.
UNIT-III: Membership in A Company and Share Capital
Membership in a company: Members and shareholders, modes of becoming member, cessation of
membership, rights, and liabilities of members. Shares and share capital: kinds of share capital, alteration and
reduction of capital, reorganization of capital, voting rights.
UNIT-IV: Corporate Governance and Company Meetings
Corporate Governance: Directors-Qualification; appointment and remuneration; disclosure; service contracts;
removal; retirement and disqualification; powers and fiduciary duties; Role and duties of directors in relation
to good corporate governance Company meetings and proceedings: general meetings of shareholders,
requisites of a valid meeting, proxies, voting and poll, resolutions.
UNIT-V: Borrowing Power and Winding Up
Borrowing power, debentures, and charges: ultra vires borrowings, Prevention of oppression and
mismanagement: Principal of majority rule, remedial actions for prevention of oppression and
mismanagement. Winding up: Meaning, Modes, and Consequences of winding up.
Course Outcomes (CO)
CO 1. Explain the characteristics of company and Memorandum of Association.
CO 2. Outline the importance of Articles of Association and Prospectus.
CO 3. Describe the modes of becoming member and kinds of share capital.
CO 4. Explain the service contracts; removal; retirement and disqualification of Director
CO 5. Highlight the requisites of a valid meeting
Books for References:
1. Dr. Avtar Singh ,COMPANY LAW , Eastern Book Company -2018
2. Dr. G.K. Kapoor andDr. Sanjay Dhamija ,Company Law-A Comprehensive Text Book on Companies Act
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-124
Credit
4
Year/Semester
1/2
L-T-P
4-0-0
Course Name
Environment Studies
Objectives of the Course:
Gain in-depth knowledge on natural processes that sustain life and govern economy.
Predict the consequences of human actions on the web of life, global economy and quality of human
life.
Develop critical thinking for shaping strategies (scientific, social, economic and legal) for
environmental protection and conservation of biodiversity, social equity and sustainable development.
UNIT-I Introduction to environmental studies
Multidisciplinary nature of environmental studies; Scope and importance; Concept of Sustainability and
sustainable development
UNIT-II Concept of ecology and ecosystem
Structure and function of ecosystem; Energy flow in an ecosystem; food chains, food webs; Basic concept of
population and community ecology; ecological succession.
UNIT-III Natural Resources
Concept of Renewable and Non-renewable resources; Land resources, Land degradation, soil erosion and
desertification; Deforestation; Water: Use and over-exploitation of surface and ground water, floods, droughts
UNIT-IV Environmental Pollution
Environmental pollution: concepts and types; Air, water, soil, noise and marine pollution causes, effects and
controls; Concept of hazards waste and human health risks; Solid waste management: Control measures of
Municipal, biomedical and e-waste
UNIT-V Global Environmental Issues and Policies:
Climate change, Global warming, Ozone layer depletion, Acid rain and impacts on human communities and
agriculture. International agreements: Earth Summit, UNFCCC, Montreal and Kyoto protocols and Convention
on Biological Diversity (CBD). Sustainable Development Goals and India’s National Action Plan on Climate
Change Environment legislation in India: Wildlife Protection Act, 1972; Water (Prevention and Control of
Pollution) Act, 1974; Forest (Conservation) Act 1980, Air (Prevention & Control of Pollution) Act, 1981;
Environment Protection Act, 1986;
Course Outcomes (CO)
CO1. Understand key concepts from economic, political, and social analysis as they pertain to the design and
evaluation of environmental policies and institutions.
CO2. Appreciate concepts and methods from ecological and physical sciences and their application in
environmental problem solving.
CO3. Appreciate the ethical, cross-cultural, and historical context of environmental issues and the links between
human and natural systems.
CO4. Reflect critically about their roles and identities as citizens, consumers and environmental actors in a
complex, interconnected world.
Books for References:
1. Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt.
2. Gadgil, M., andGuha, R. 1993. This Fissured Land: An Ecological History of India. Univ. of California Press.
3. Gleick, P. H. 1993. Water in Crisis.A Guide to the World's Fresh Water Resources. Oxford Univ. Press, USA.
4. Grumbine, R. Edward, and Pandit, M.K. 2013. Threats from India’s Himalaya dams. Science,339: 36-37.
5. Henze, M., Loosdrecht M.C.M., Ekama, G.A., Brdjanovic, D., (Eds). 2008. Biological Wastewater Treatment.
IWA Publishing, USA.
6.Dr. G.K. Kapoor andDr. Sanjay Dhamija ,Company Law-A Comprehensive Text Book on Companies Act
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-125
Credit
4
Year/Semester
1/2
L-T-P
4-0-0
Course Name
Principle of Management
Objectives of the Course:
The object of this course is to provide adequate basic understanding about the managerial functions
like planning, organizing, staffing, leading and controlling to students. To provide a basis of
understanding to the students with reference to working of business organization through the process
of management.
UNIT-I Overview of Management
Definition Management Role of managers Evolution of Management thought - Organization and
the environmental factors Trends and Challenges of Management in Global Scenario.
UNIT-II Planning
Nature and purpose of planning Planning process Types of plans Objectives Managing by
objective (MBO) Strategies Types of strategies Policies Decision Making Types of decision Decision
Making Process Rational Decision Making
UNIT-III Organizing
Nature and purpose of organizing Organization structure Formal and informal groups organization Line
and Staff authority Depart mentation Span of control Centralization and Decentralization Delegation of
authority Staffing Selection and Recruitment Orientation Career Development Career stages Training
Performance Appraisal.
UNIT-IV Directing
Creativity and Innovation Motivation and Satisfaction Motivation Theories -Leadership Styles Leadership
theories Communication Barriers to effective communication Organization Culture Elements and types
of culture Managing cultural diversity.
UNIT-V Controlling
Process of controlling Types of control Budgetary and non-budgetary, control techniques Managing
Productivity Cost Control Purchase Control Maintenance Control Quality Control Planning operations
Course Outcomes (CO)
CO1: To understand the basic principles of management.
CO2: To acquaint themselves with management process, functions, and principles
CO3: To focus on the theory and fundamental concepts of management including planning, organization,
leadership, and control.
CO4: To review the evolution of management thought, function, and practice
CO5: To stress current approaches and emerging concepts.
Books for References:
1. Burns, P. (2001). Entrepreneurship and small business. New Jersey: Palgrave.
2. Drucker, P. F. (2006). Innovation and entrepreneurship: Practice and principles. USA: Elsevier.
3. Gersick, K. E., Davis, J. A., Hampton, M. M., & Lansberg, I. (1997). Generation to generation: Life cycles of the
family business. Boston: Harvard Business School Press.
4. Hisrich, R. & Peters, M. (2002). Entrepreneurship. New Delhi: Tata McGraw Hill.
5. Holt, D. H. (2004). Entrepreneurship new venture creation. New Delhi: Prentice Hall of India
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-231
Credit
Year/Semester
2/3
L-T-P
3-0-0
Course Name
Macroeconomics
Objectives of the Course:
This course deals with the principles of Macroeconomics. The coverage includes determination of and
linkages between major economic variables, level of output and prices, inflation, interest rates and
exchange rates. The course is designed to study the impact of monetary and fiscal policy on the
aggregate behavior of individuals
UNIT-I National Income and Accounts
Basic Issues in Macroeconomics Macroeconomic Models - Circular Flow of Income in Two, Three and Four
Sector Economy - National Income - GNP, GDP; Real vs. Nominal GDP; GDP Deflator; Social Accounting GVA
and Green Accounting.
UNIT-II Consumption Function
Consumption Function- Income Level and Consumption, Technical Attributes of Consumption Function, Non-
linear Consumption Function. Theories of Consumption Function- Absolute Income Hypothesis, Duesenburry’s,
Relative Income Hypothesis; Permanent Income Hypothesis, Life cycle Hypothesis - Modern Approach
Consumption and Uncertainty.
UNIT-III Investment Function
Gross and Net Investment, Criteria for Investment Decisions Concept of Present Value, and Payback Period.
Keynesian Formulation Investment Function - Endogenous and Exogenous Factors - MEC- Crowding Out
Effect - Multiplier and Accelerator Principle, Super Multiplier
UNIT-IV Theory of General Equilibrium
Classical Theory of Money - Indeterminate Solutions, Keynes’ S=I Identity, Money and Interest Rates- Real and
Nominal Rate of Interest - Liquidity Preference, Liquidity Trap. General Equilibrium -Hicks- Hansen IS-LM
model- Equilibrium in Goods and Money Market and Derivation of the IS-LM Curve - Factors Affecting Slope of
IS and LM Curve - Shift in IS and LM Schedules, Stability in IS- LM Model, Relative Effectiveness of Fiscal and
Monetary Policy - Labour Market and Aggregate Supply, General Equilibrium
UNIT-V Theory of Inflation and Business Cycles
Classical, Keynesian and Monetarist Approaches to Inflation, Inflation Unemployment Debate- Short run and
Long Run Philips Curve - Theory of Business Cycle and Policy Implications - Classical, Keynesian and Monetarist
Approaches to Inflation. Economic Fluctuations-Monetary Theories, Innovation Theory, Kaldor’s Model,
Multiplier Accelerator Interaction Model-Samuelson and Hicks - Control of Business Cycles- Relative Efficacy of
Fiscal and Monetary Policies Economic Fluctuations-Kaldor’s Model, Multiplier Accelerator Interaction Model-
Samuelson and Hicks. Control of Business Cycles-relative Efficacy of Fiscal and Monetary Policies.
Course Outcomes (CO)
CO1. Explain the concepts of Macroeconomics and its interrelations with Microeconomics.
CO2. Associate the current economic phenomenon with existing theory and put their views on contemporary
economic issues.
CO3. Apply the principle of Macroeconomics in explaining the behavior of Macroeconomic variables at
national as well as global level.
CO4. Extend the concepts of Macroeconomics in unfolding the dynamics of energy sectors
Books for References:
1. Froyen, R.P. (2011). Macroeconomics-theories and policies (8th ed.). Pearson
2. Dornbusch and Fischer (2010). Macroeconomics (9th ed.). Tata McGraw Hill
3. N Gregory Mankiw (2010). Macroeconomics (7th ed.). Worth Publishers
4. Olivier Blanchard, Macroeconomics (2009). (5th ed.) Pearson
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-232
Credit
4
Year/Semester
2/3
L-T-P
4-0-0
Course Name
Marketing of services
Objectives of the Course:
The course brings out the emerging service environment in India and the world. It emphasizes the
distinctive aspects of Services Marketing. It aims at equipping students with concepts and techniques
that help in taking decisions relating to various services marketing situations.
UNIT-I Service Marketing Concepts
Marketing mix -4Ps in marketing. -Market Segmentation-Distinctive nature of services marketing--
Characteristics of services- Services marketing mix - 3Ps of service marketing-People- Physical evidence: -
Process- Service quality Service quality dimensions.
UNIT-II Market Promotion
Importance of market Research - Definition and need for internal marketing-Word of mouth communication
(w.o.m)-Customer Relationship Management (CRM)-Definition-Factors affecting the customer Relations-
Different relationship markets-CRM strategy-customer loyalty ladder-Customer life cycle- Barriers for effective
CRM.
UNIT-III Pricing of Health Services
Definition of price-cost-value-Factors to be considered for pricing of services - Pricing Objectives- profit
oriented -Market skimming -. Market penetration Operations and Patronage oriented objectives -Pricing
Strategies Cost based pricing-Competition based pricing -Demand based pricing--Price discounting- odd
pricing-Place differentiates-Quantity differentiates-Penetration pricing- Value pricing-Complementary pricing-
Price bundling-Market segmentation and pricing.
UNIT-IV Health Insurance
Illness and Accident insurance New insurance products-concept of Social Security -Role of TPAs - Managed
Health care Co pay system- Referral System-Accreditation NABH JCI - Accreditation- Quality council of India
Medical Tourism- Business opportunities - Challenges Quality Assurance in Health care.
UNIT-V Positioning the market offering
Developing a positioning strategy promotional method in service sector medical camp, conferences, internet
medicine, public interest programmes, referral doctor system, advertising media press, radio, television, films,
hoardings, etc media relations.-Branding.
Course Outcomes (CO)
CO1.Understand the Concept of Services and intangible products
CO2. Discuss the relevance of the services Industry to Industry
CO3. Examine the characteristics of the services industry and the modus operandi
CO4. Analyze the role and relevance of Quality in Services
CO5. Visualize future changes in the services Industry
Books for References:
1. Textbook of Marketing services -The Individual Experience Mr. Nimit Chowdhary and Mrs. Monika
Chowdhary
2. Branding Concepts and Process - Mr. Debashis Pati
3. Marketing Management, Philip Kotler Prentice Hall
4. Services Marketing S.M.Jha Himalaya Publishing House
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-233
Credit
4
Year/Semester
2/3
L-T-P
4-0-0
Course Name
Risk and Insurance Management
Objectives of the Course:
This course introduces the concept of risk and techniques of identifying, measuring a managing it. In this
context, insurance as a risk management tool is discussed with references to its role, functions, and basic
principles as applicable to different classes of insurance. The course aims to provide the students with a
broad understanding of risk and insurance to manage it. This forms the foundation to facilitate the
students in their further studies on insurance.
UNIT-I Introduction
Concept of Risk, Risk Vs uncertainty, types risks, Methods of handling poor risk, definition of risk management,
Risk management objectives Risk management by individuals, Corporate Risk Management, INSURANCE :
Definition, Causes and benefits of insurance, elements of an insurable risk, principles of insurance, kinds of
insurance Mathematical basis of insurance : Probability and its use in insurance dual applications of law of
large numbers, pooling in insurance, theories of risk management , classical theory and modern theory
Globalization of insurance and its impact in India Enterprise risk management (ERM) : ERM Basics, Identifying
risk exposure Emerging role of Chief risk officer ERM and Insurance.
UNIT-II Indian Insurance Industry
Insurance sector reforms, liberalization of insurance markets, Insurance players in India, Regulation of
Insurance Business in India, Legal framework, Insurance contracts, Registration and License Accounting
Principles and Taxation Aspects of Insurance.
UNIT-III Management of Insurance Companies:
Types of Insurance Organizations, Organizational structure of insurance companies, Functions of Insurers
Product Design and Developments: Product Development Process, Product Design in Emerging scenario
Underwriting: Objectives and Principles of Underwriting, Underwriting in non-life Insurance Business Claims
Management: Claims Settlements in General Insurance and in Life Insurance.
Insurance Pricing: Fundamentals of Insurance Pricing, Pricing objectives, Types of Rating, Life Insurance Vs.
Non-life Insurance Pricing, Rate Making Entities.
UNIT-IV Insurance Marketing
Marketing of Insurance Products, Critical Success Factors for Insurance Player, Distribution Channels,
Marketing Strategies of Insurance players in India. Insurance Intermediaries and Distribution: Distribution of
Insurance Products, Insurance Intermediaries and their Functioning, Surveyors and Loss Assessors, Third Party
Administrators, Agents, Brokers, Corporate Agents, Bancassurance.
UNIT-V Financial Management in Insurance Companies:
Planning Financial Goals and Strategies, Measuring the performance of an Insurance Company, Asset Liability
Management (ALM), Investment Trends of Insurance Companies in India, Risk-return Trade-off. Reinsurance:
Role of reinsurance, Techniques of Reinsurance, Nature of Reinsurance Risks, Reinsurance in Indian
Perspective.
Course Outcomes (CO)
CO1Understand the concept of risk and risk management.
CO2 Identify and categorize the various types of risks.
CO3 Design a risk management program.
CO4 Explain the various risk control measures available.
CO5 Suggest ways to finance risk.
CO6 Familiarize with fundamental legal principles of insurance
Books for References:
1. J Trieschmann and S Gutavson (HG8051.T787) Risk management and Insurance (9th Edition)
2. E J Vauhan and T Vaughan Essentials of Insurance: A Risk Management Perspective (1995)
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
3. E J Vaughan (HD61.V365) Risk Management (1997) House
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-234
Credit
3
Year/Semester
2/3
L-T-P
3-0-0
Course Name
Business Statistics
Objectives of the Course:
1. Understand the different basic concept/ fundamentals of business statistics.
2. Understand the practical application of various concepts.
3. Understand the importance of measures of Descriptive statistics which includes measures of central
tendency, Measures of Dispersion, Time Series Analysis, Index Number, Correlation and Regression analysis
and their implication on Business performance.
4. Understand the concept of Probability and its usage in various business applications.
5. Understanding Decision making environment and applying the Concept of Business Analytics
UNIT-I Descriptive Statistics
Descriptive Statistics: Meaning, Scope, functions and limitations of statistics, Measures of Central tendency
Mean, Median, Mode, Quartiles, Measures of Dispersion Range, inter quartile range, Mean deviation, Standard
deviation, Variance, Coefficient of Variation, Skewness and Kurtosis.
UNIT-II Time Series & Index Number
Consumption Function- Income Time Series & Index Number: Time series analysis: Concept, Additive and
Multiplicative models, Components of time series, Trend analysis: Least Square method - Linear and Non-
Linear equations, Applications in business decision-making. Index Numbers: - Meaning , Types of index
numbers, uses of index numbers, Construction of Price, Quantity and Volume indices:- Fixed base and Chain
base methods.
UNIT-III Correlation & Regression Analysis
Correlation Analysis: Rank Method & Karl Pearson's Coefficient of Correlation and Properties of Correlation.
Regression Analysis: Fitting of a Regression Line and Interpretation of Results, Properties of Regression
Coefficients and Relationship between Regression and Correlation.
UNIT-IV Probability Theory& Distribution: Probability
Theory of Probability, Addition and Multiplication Law, Baye’s Theorem Probability Theoretical Distributions:
Concept and application of Binomial; Poisson and Normal distributions.
UNIT-V Decision-making environments:
Decision-making under certainty, uncertainty and risk situations; Decision tree approach and its applications.
Course Outcomes (CO)
CO1. Gaining Knowledge of basic concept / fundamentals of business statistics.
CO2. To develop practical understanding of various statistics concepts.
CO3. Evaluating basic concepts of probability and perform probability theoretical distributions.
CO4. Taking managerial decision and applying the Concept of Business Analytics
Books for References:
1. Davis, Pecar - Business Statistics using Excel, Oxford
2. Ken Black - Business Statistics, 5th ed., Wiley India
3. Levin and Rubin - statistics for Management, 7th ed., Pearson
4. Lind, Marchal, Wathen - Staistical techniques in business and economics, 13th ed, McGrawHill
5. Newbold, Carlson, Thorne - Statistics for Business and Economics, 6th ed., Pearson
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-235
Credit
Year/Semester
2/3
L-T-P
3-0-0
Course Name
Production & Operations Management
Objectives of the Course:
This course emphasizes the concepts and practices of managing production and operations in contemporary
organizations. This course provides an introduction to the field of production and operations management. It
is designed to highlight the practical and applied techniques which can improve the organization's quality and
productivity. The course draws upon the student's knowledge of accounting, science, mathematics,
management, and statistics.
UNIT-I Introduction to production & operations management
Definition of production & operations management, meaning, scope & history of evolution
UNIT-II Plant Location and Layout
Definition and Objectives of Plant Location: Importance of Location, Locating Foreign Operations Facilities,
Location Decision Process; Layout Planning: Advantages and Functions of Layout Planning, Principles of Layout,
Layout Varies on Facility Types, Flow Patterns, Objectives of a Good Plant Layout, Factors for a Good Plant
Layout, Types of Layout, Methodology of Layout Planning
UNIT-III Materials Management, Purchasing, Storing & Inventory Management
Meaning of Materials Management, Need, Purchasing: Need, functions & factors influencing, purchase policies.
Materials Handling: Factors, principles of materials handling, types of material handling equipment. Storing:
Importance of stores, stores layout, stock verification, classification & codification. Inventory Management:
Meaning, objectives, factors affecting inventory management & control, inventory control techniques, materials
requirement planning, meaning of ergonomics, job design
UNIT-IV Production/operations planning & quality control
Meaning, objectives of production planning, factors determining production planning control, procedures,
functions, scope, importance of production planning & control department, levels of production planning,
benefits & limitation of production planning & control, make or buy analysis: make or buy decision, PERT, CPM.
UNIT-V Quality
Meaning of quality, introduction to: ISO, 6 sigma, kaizen, JIT importance of quality control, quality control
techniques, TQM, Brief of types of errors & charts, benefits of quality programme. Work Study Method Study:
Introduction to method study, data collection recording, examining & improving work, material flow & material
handling study, worker flow study, worker area study. Work Measurement: Introduction to work measurement,
work sampling study, time study & setting standards, Procedure of Work Study
UNIT-VI Plant Maintenance & Waste Management
Meaning of maintenance, importance, impact of poor maintenance, objectives, area of maintenance & types of
maintenance, Waste management: Meaning types & sources of waste & waste management. Automation:
Meaning, definition, forms, automation Vs mechanization, automation issues, advantages & disadvantages of
automation
Course Outcomes (CO)
CO 1 Gaining knowledge about managing production processes.
CO 2 How to run operations effectively.
CO 3 Better understanding of modern production techniques.
CO 4 Better understanding of quality management.
CO 5 Management skills needed for the effective operations management
Books for References:
1. Aswathappa. K & Sridhar Bhatt: Production & Operations Management, HPH.
2. Gondhalekar & Salunkhe: Productivity Techniques, HPH.
3. SN Chary, Production & Operations Management, McGraw Hill.
4. U. Kachru, Production & Operations Management, Excel Books.
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
5. Alan Muhlemann, John Oaclank and Keith Lockyn, Production & Operations Management, PHI.rne -
Statistics for Business and Economics, 6th ed., Pearson
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-236
Credit
3
Year/Semester
2/3
L-T-P
3-0-0
Course Name
E-Commerce
Objectives of the Course:
The objective of this course is to enable students gain knowledge about E-commerce and its various
components. It is designed to familiarize students with organizational and managerial foundations of systems,
the technical foundation for understanding information systems.
UNIT-I Introduction to E-commerce:
Meaning and concept; Electronic commerce versus traditional commerce; Media convergence and e- business;
Channels of e-commerce; Business applications of e- commerce; Need for e-commerce.
UNIT-II Business Models of E-commerce and Infrastructures:
E- commerce models; Supply chain management, Product and service digitization, remote servicing
pronouncement; Online marketing and advertising; E-commerce resources and infrastructures.
UNIT-III Business to Consumer E-Commerce:
Cataloguing order planning and order generation, cost estimation and pricing; order receipt and accounting
order selection and prioritization; order scheduling; order fulfilling and delivery; order billing and payment
management; post sales services. Business to Business E-Commerce: Need and alternative models of B2B e-
commerce;
UNIT-IV Securities Issues in E-commerce:
Security risks of e-commerce, exposure of resources, types of threats, sources of threats, security tools and risk
management approach, e- commerce security and a rational security policy for e-commerce, Corporate Digital
Library; I.T Act 2000. Regulatory and Legal Framework of E-commerce.
UNIT-V Electronic Payment Systems:
Special features required in payment systems for e- commerce; Types of e-payment systems; E-cash and
currency services; e-cheques, creditcards, smart cards, electronic purses and debit cards; Business issues and
economic implications; Operational credit and legal risks of e-payment systems;
Course Outcomes (CO)
CO1 Understand the basic concepts and technologies used in the field of management information systems.
CO2 Have the knowledge of the different types of management information systems.
CO3 Understand the processes of developing and implementing information systems.
CO4 Be aware of the ethical, social, and security issues of information systems;
Books for References:
1. Agrawala K.N and Deeksha Agrawala: Business on the net: what’s how’s of E-commerce; MacMillan,
New Delhi.
2. Janal D.S.: Online Marketing Handbook, Wiley, New York.
3. Agrawala K.N. and Deeksha Agrawala: Business on the Net: Bridge to the online storefront:
Macmillan, New Delhi.
4. Cady, Glcc Harrab and Mogregor Pat: Mastering the internet, BPB Publication, New Delhi.
5. Diwan Prag and Sunil Sharma: Electronic Commerce-A Manager’s Guide to E-Business, Vanity Books
international Delhi.
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-241
Credit
4
Year/Semester
2/4
L-T-P
4-0-0
Course Name
Business Mathematics
Objectives of the Course:
To understand the concepts of ratio, proportion, and percentage.
To understand the concept and application of profit and loss in business.
To use the concept of EMI
To understand the concept of Permutation and combination and the concept of stock exchange and to
calculate Dividend
To understand applications of matrices in business.
UNIT-I Number System
Introduction Natural Numbers Even Numbers Odd Numbers Integers Prime Numbers Rational &
Irrational numbers, Real Numbers, HCF & LCM ( Simple problems).
UNIT-II Ratio, Proportion and Percentage
Ratio- Definition, Continued Ratio, Inverse Ratio, Proportion, Continued Proportion, Direct Proportion, Inverse
Proportion, Variation, Inverse Variation, Joint Variation, Percentage Meaning and Computations of Percentages.
UNIT-III Profit and Loss
Terms and Formulae, Trade discount, Cash discount, Problems involving cost price, Selling Price, Trade
discount and Cash Discount. Introduction to Commission and brokerage, Problems on Commission and
brokerage. Interest: Simple Interest, Compound interest ( reducing balance & Flat Interest rate of interest),
Equated Monthly Installments (EMI), Problems
UNIT-IV Permutation and Combination
Permutation of n different things taken r at a time, Permutation of n things not all different; Combinations of n
different things taken r at a time, Combination of n things not all different; Business application-oriented
problems involving permutation and combination Shares and Dividends Concept of Shares, Stock exchange,
Face Value, Market Value, Dividend, Equity Shares, Preferential Shares, Bonus Shares, Examples
UNIT-V Matrices and Determinants
Multivariable data, Definition of a Matrix, Types of Matrices, Algebra of Matrices, Determinants, Adjoint of a
Matrix, Inverse of a Matrix via adjoint Matrix, Homogeneous System of Linear equations, Condition for
Uniqueness for the homogeneous system, Solution of Nonhomogeneous System of Linear equations (not more
than three variables). Condition for existence and uniqueness of solution, Solution using inverse of the
coefficient matrix, Problems. Permutations and Combinations. Simple Problems.
Course Outcomes (CO)
CO1 To Acquire knowledge about the concepts of ratio, proportion, and percentage
CO2 To Understanding the concept and application of profit and loss in business.
CO3 To Understand to use the concept of EMI
CO4 To understand the concept of stock exchange, Dividend and permutation and combination in business
CO5 To understand applications of matrices in business.
Books for References:
1. Business Mathematics by Dr. Amarnath Dikshit & Dr. Jinendra Kumar Jain.
2. Business Mathematics by V. K. Kapoor Sultan chand & sons, Delhi
3. Business Mathematics by Bari New Literature publishing company,Mumbai.
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-242
Credit
4
Year/Semester
2/4
L-T-P
4-0-0
Course Name
Human Resource Management
Objectives of the Course:
The objective of this course is to help the students to develop an understanding of the concept &
techniques of essential functions of human resource management. The course will use and focus on
Indian experiences, approaches, and cases.
UNIT-I Human Resource Management
Concept, Functions, roles, skills & competencies, HRD definition, goals and challenges. The changing
environment of HRM globalization, cultural environment, technological advances, workforce diversity,
corporate downsizing, changing skill requirement, HRM support for improvement programs Work life balance,
HR role in strategy formulation & gaining competitive advantage. HRM issues in Indian organizations
UNIT-II Human Resource Planning
Process, forecasting demand & supply, Skill inventories Human Resource Information System (HRIS)
succession planning, Job analysis Uses, methods, Job description & Job specifications. HR accounting and
Human Resource Development (HRD) audit concept. Recruitment, Selection & Orientation: internal & external
sources, e- recruitment, selection process, orientation process.
UNIT-III Training
Concept, Needs, Systematic approach to training, Methods of training. Management development: Concept &
Methods. Performance management system: concept, uses of performance appraisal, performance
management methods, factors that distort appraisal, appraisal interview. Career planning: career anchors,
career life stages. Compensation: Steps of determining compensation, job evaluation, components of pay
structure, factors influencing compensation levels, wage differentials & incentives, profit sharing, gain sharing,
employees’ stock option plans. Brief introduction of social security, health, retirement & other benefits.
UNIT-IV Industrial Relations
Introduction to Industrial Relations, Trade union’s role, types, functions, problems, industrial dispute- concept,
causes & machinery for settlement of disputes grievance, concepts, causes & grievance redressal machinery,
discipline- concept, aspect of discipline & disciplinary procedure, Collective bargaining- concept, types, process,
problems, essentials of effective collective bargaining.
UNIT-V Employee Relations:
Discipline & Grievance handling - Introduction, Grievance, Needs for Grievance Redressal, Steps in Grievance
Redressal Procedure, Essential Pre-requisites of Grievance Procedure, Grievance Interview, Trade Unions:
Introduction, Reasons for Joining Trade Unions, Functions of Trade Unions, Types of Trade Unions, Advantages
and disadvantages of Trade unions, Trade Unions in India,
Course Outcomes (CO)
CO1 Understand the role of Human resource manager in an organization.
CO2 Analyze the importance of different methods of training given to the employees in
organization.
CO3 Explain industrial relation and features of a good industrial relation program.
Books for References:
1. De Cenzo, D.A. & Robbins: Fundamentals of Human Resource Management, New York: John Wiley &
Sons.
2. Dessler, G: Human Resource Management, Pearson.
3. Monappa & Saiyaddin: Personnel Management,Tata McGraw Hill.
4. Rao, V.S.P.: Human Resource Management- Text and Cases, Excel Books.
5. R. Wayne Mondy & Rober M. Noe: Human Resource Management, Pearson.
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
Course Code
OBBA-243
Credit
301
Year/Semester
2/4
L-T-P
3-0-0
Course Name
International Business
Objectives of the Course:
To give the student an exposure to the dynamic environment of International Business
To understand the impact of environment on the International Business Operations of the firm
To explain the functions and form of the global monetary system
To explain the role of international organizations and Regional Trade
UNIT-I Introduction
Meaning, Nature, and Scope of International Management, Driving and Restraining Forces, Domestic to
Transnational Business, Modes of Entry. Globalization Forces, Meaning, dimensions and stages in
Globalization, Characteristics and role of MNCs. International Business Environment The economic
environment; social and cultural environment, political, legal and regulatory environment, natural
environment, technological environment.
UNIT-II International Trade Theories
Mercantilism; Absolute Cost theory, Comparative Cost theory, Factor endowment theory, International Product
life Cycles Theory, International Investment Theories: Theory of Capital Movements, Market Imperfections
theory; Internationalization Theory; Location Specific Advantage Theory; Eclectic Theory Free Trade:
Advantages and Disadvantages, Forms of Protection: Tariffs, Subsidies, Import Quotas, Voluntary Export
Restraints, Administrative Policy, Anti-dumping Policy
UNIT-III International Marketing
Nature & significance, International Marketing Orientations,
International Segmentation, International Product Life Cycle International HRM: International Staffing
Approaches, Expatriate Management, International Labor Relations.
UNIT-IV Foreign Exchange Determination Systems
Basic Concepts Relating to Foreign Exchange, Various types of Exchange Rate Regimes, Factors Affecting
Exchange Rates, Brief History of Indian Rupee.
UNIT-V International Institutions
Objectives and Functions of WTO, IMF, IBRD, UNCTAD, Regional Economic integration: Introduction, Levels of
Economic Integration, Objectives and Functions of EU, NAFTA, ASEAN, SAARC, BRICS
Course Outcomes (CO)
CO1 Understand the role of Human resource manager in an organization.
CO2 Analyze the importance of different methods of training given to the employees in organization.
CO3 Explain industrial relation and features of a good industrial relation program.
Books for References:
1. Aswathappa- International Business, McGraw-Hill
2. Cherunilam, F - International Trade and Export Management, Himalaya
3. Daniels - International Business (Pearson)
4. Albaum Duerr - International Marketing and Export management (Pearson, 7th Ed.).
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-244
Credit
3
Year/Semester
2/4
L-T-P
3-0-0
Course Name
Research methods in Business Management
Objectives of the Course:
To familiarize students with basic of research and the research process.
To help students in conducting research work and making research reports.
To familiarize students with Ethics in Business Research
UNIT-I Introduction to research
Meaning Objectives Types of Research Scope of Research Research Approaches Research Process
Research Design Research Methods Vs Research Methodology - Steps in Research Problem Formulation
Statement of Research Objective Exploratory
Descriptive Experimental Research-Qualities of a Good Research.
UNIT-II Sampling Technique:
Population, Sampling Frame, Sample, Bias
Statistical Terms in Sampling: statistic, parameter
Sampling Distribution
Sampling & non-sampling errors
Probability & Non-Probability Sampling
Simple Random Sampling
Stratified Random Sampling
Systematic Random Sampling
Cluster Random Sampling
Multi-stage Sampling
Convenience Sampling
Judgment Sampling
Quota Sampling
Snowball Sampling
UNIT-III Research Design:
Introduction-Definitions of Research Design-Essentials of Good Research Design- Steps of Research Design-
Evaluation of Research Design-Factors Affecting Research Design-Process of Research/Research
Plan/Research Design.
UNIT-IV Data Collection Method:
Introduction to Primary & Secondary data
Methods of primary data collection
Methods of secondary data collection
Advantages & disadvantages of data collection
Measurement & Scaling Technique
o Scales of Measurement: Nominal, Ordinal, Interval, Ratio
o General Issues in scaling
o Likert Scaling
Questionnaire Designing
o Types of questions
o
Question Content, Wording & Placement
o
Response Format
o
Criterion for a good questionnaire
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
UNIT-V Report Writing:
Introduction of Research Report- Significance of Report Writing- Principles of Report Writing- Characteristics
of Research Reports- Writing a Research Report- Contents of Research Report- Layout of the Research Report-
Types of Reports
UNIT-VI Ethics in Research:
Ethical Norms in Research - Ethical Principles for Conducting Research - Ethical Issues in
Research Plagiarism - Types of Plagiarism- Ways to Avoid Plagiarism
Course Outcomes (CO)
CO 1: Have an understanding of various kinds of research, objectives of doing research, research process
research designs and sampling.
CO 2: Be able to formulate research problem and develop a sufficiently coherent research design.
CO 3: Have basic knowledge on qualitative, quantitative as well as measurement & scaling techniques.
CO 4: Have a basic awareness of data analysis, including descriptive & inferential measures.
CO 5: Be able to write & develop independent thinking for critically analyzing research reports
Books for References:
1. Kothari ,C. R.(2016), Research Methodology- Methods & Techniques, New age international publishers
2. Gupta, S L & Gupta, H (2012), Business Research Methods, TMHE Pvt. Ltd.
3. Gupta and Kapoor (2014), Fundamentals of Applied Statistics, Sultan Chand & Sons,
4. Krishnaswamy ,K N, Sivakumar ,A I and Mathirajan,M(2011),Research Methodology.
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-245
Credit
3
Year/Semester
2/4
L-T-P
3-0-0
Course Name
Personality Development
Objectives of the Course:
Introductions to personality.
Influences on personality development.
Social development.
The acquisition of behaviors, beliefs, and attitudes
Prepare students for job interviews.
UNIT-I Introduction to Personality Development:
The concept of personality - Dimensions of personality Theories of Freud & Erickson- Significance of
personality development. The concept of success and failure: What is success? - Hurdles in achieving success -
Overcoming hurdles - Factors responsible for success What is failure - Causes of failure. SWOT analysis.
UNIT-II Attitude & Motivation:
Attitude - Concept - Significance - Factors affecting attitudes - Positive attitude Advantages Negative
attitude- Disadvantages - Ways to develop positive attitude - Differences between personalities having
positive and negative attitude. Concept of motivation - Significance Internal and external motives -
Importance of self- motivation- Factors leading to de-motivation.
UNIT-III Self-esteem
Term self-esteem - Symptoms - Advantages - Do's and Don’ts to develop positive self- esteem Low self-
esteem - Symptoms - Personality having low self-esteem - Positive and negative self-esteem. Interpersonal
Relationships Defining the difference between aggressive, submissive, and assertive behaviors Lateral
thinking;
UNIT-IV Other Aspects of Personality Development
Body language - Problem-solving - Conflict and Stress Management - Decision-making skills -Leadership and
qualities of a successful leader Character building -Team-work Time management -Work ethics Good
manners and etiquette
UNIT-V Employability Quotient
Resume building- The art of participating in Group Discussion Facing the Personal (HR
& Technical) Interview -Frequently Asked Questions - Psychometric Analysis - Mock
Interview Sessions.
Course Outcomes (CO)
CO1.Students will Know themselves better
CO2. Identify their own potentials and accept their own limitations
CO3. Consciously overcome their limitations and move towards self esteem
CO4. Maximize their own potential in enabling a holistic development
Books for References:
1. Andrews, Sudhir. How to Succeed at Interviews. 21st (rep.) New Delhi.Tata McGraw- Hill 1988.
2. Heller, Robert.Effective leadership. Essential Manager series. Dk Publishing, 2002
3. Hindle, Tim. Reducing Stress. Essential Manager series. Dk Publishing, 2003
4. Lucas, Stephen. Art of Public Speaking. New Delhi. Tata - Mc-Graw Hill. 2001
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-246
Credit
3
Year/Semester
2/4
L-T-P
3-0-0
Course Name
Advertisement and Sales Promotion
Objectives of the Course:
Identify the terms and concepts that are commonly used in promotion and advertising, as indicated by
performance on tests, projects, and assignments.
Give the relationships which underlie these terms and concepts, as indicated by performance on tests,
projects, and assignments.
Demonstrate preparation to comprehend the basic advertising and promotion concepts and functions,
as indicated by overall performance in preparation and presentation of promotion and advertising
projects.
UNIT-I Overview of Advertising Management
Introduction, Meaning and Framework of Advertising; Defining Advertising; Advertising to Persuade the Buyer;
Importance of Advertising in Marketing; Role of Advertising in Marketing Mix and Positioning; Advertisers and
Advertising Agencies; Choosing an Advertising Agency.
UNIT-II The exciting world of Indian Advertising
Introduction, Emerging Areas of Growth, shifting patterns of consumption; Factors that Affect Marketing and
Advertising.
UNIT-III Structure of an Advertising Agency
Introduction, Overview of an Advertising Agency; Departments of an Advertising Agency, Creative department,
Media department, Client servicing department, Marketing research department; Ancillary Services; Interfacing
with Client’s Organization; Integration of Services
UNIT-IV Sales Promotion
Introduction, Meaning and Importance of Sales Promotion; Strengths and Limitations of Sales Promotion;
Difference between Sales Promotion and Advertising; Tools and Techniques of Consumer Sales Promotion;
Trade Promotions; Organizing Sales Promotion Campaigns
Course Outcomes (CO)
CO1. Explain use of advertising and sales promotion as a marketing tool.
CO2. Describe advertising and sales promotional appeals.
CO3. Explain appropriate selection of media.
CO4. Discuss means of testing effectiveness of advertising and sales promotion.
Books for References:
1. Aaker, David A. etc. Advertising Management, 4th ed., New Delhi, Prentice Hall of India, 1985.
2. Beleh, George E and Beleh, Michael A. Introduction to Advertising and Promotion, 35
3. 3rd ed. Chicago, Irwin, 1995.
4. Borden, William H. Advertising, New York, John Wiley, 1981.
5. Hard, Norman. The Practice of Advertising, Oxford, Butterworth Heinemann, 1986.
6. Kleppner, Otto, Advertising Procedure, Englewood Cliffs, New Jersey, Prentice Hall Inc., 1986.
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-351
Credit
3
Year/Semester
3/5
L-T-P
3-0-0
Course Name
Quantitative Techniques for Management
Objectives of the Course:
To acquaint students with the construction of mathematical models for managerial decision situations
and to use computer software packages to obtain a solution wherever applicable. The emphasis is on
understanding the concepts, formulation and interpretation
UNIT-I Linear Programming:
Formulation of L.P. Problems, Graphical Solutions (Special cases: Multiple optimal solution, infeasibility,
unbounded solution); Simplex Methods (Special cases: Multiple optimal solution, infeasibility, degeneracy,
unbounded solution) Big-M method and Two- phase method; Duality and Sensitivity (emphasis on formulation
& economic interpretation); Formulation of Integer programming, Zero-one programming, Goal Programming.
UNIT-II Elementary Transportation:
Formulation of Transport Problem, Solution by N.W. Corner Rule, Least Cost method, Vogel’s Approximation
Method (VAM), Modified Distribution Method. (Special cases: Multiple Solutions, Maximization case,
Unbalanced case, prohibited routes) Elementary Assignment: Hungarian Method, (Special cases: Multiple
Solutions, Maximization case, Unbalanced case, Restrictions on assignment.)
UNIT-III Network Analysis:
Construction of the Network diagram, Critical Path- float and slack analysis (Total float, free float, independent
float), PERT, Project Time Crashing
UNIT-IV Campaign Making
Pay off Table, Opportunity Loss Table, Expected Monetary Value, Expected Opportunity Loss, Expected Value of
Perfect Information and Sample Information Markov Chains: Predicting Future Market Shares, Equilibrium
Conditions (Questions based on Markov analysis) Limiting probabilities, Chapman Kolmogrov equation.
Introduction to Game Theory: Pay off Matrix- Two person Zero-Sum game, Pure strategy, Saddle point;
Dominance Rule, Mixed strategy, Reduction of m x n game and solution of 2x2, 2 x s, and r x 2 cases by Graphical
and Algebraic methods; Introduction to Simulation: Monte Carlo Simulation
Course Outcomes (CO)
CO1. Identify, formulate and solve Linear Programming Problems graphically, mathematically and by using
excel solver.
CO2. Solve optimization problems like transportation and assignment problem mathematically and by using
excel solver
CO3. Develop critical thinking and use PERT and CPM techniques to improve decision making.
CO4. Identify different types of decision-making environments and choose the appropriate decision-making
approaches for each.
Books for References:
1. N. D. Vohra: Quantitative Management, Tata McGraw Hill .
2. P. K. Gupta, Man Mohan, KantiSwarup: Operations Research, Sultan Chand.
3. V. K. Kapoor: Operations Research, Sultan Chand & Sons.
4. J. K. Sharma: Operations Research Theory & Applications, Macmillan India Limited.,
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-352
Credit
3
Year/Semester
3/5
L-T-P
3-0-0
Course Name
Management Accounting
Objectives of the Course:
To enhance the abilities of learners to develop the concept of management accounting and its
significance in the business.
To enhance the abilities of learners to analyze the financial statements.
To enable the learners to understand, develop and apply the techniques of management accounting
in the financial decision making in the business corporates.
To make the students develop competence with their usage in managerial decision making and
control.
UNIT-I Nature, Scope of Management Accounting:
Meaning, definition, nature and scope of Management Accounting; Comparison of Management Accounting with
Cost Accounting and Financial Accounting. Cost concepts: Meaning, Scope, Objectives, and Importance of Cost
Accounting; Cost, Costing, Cost Control, and Cost Reduction; Elements of Cost, Components of total Cost, Cost
Sheet. Classification of Costs: Fixed, Variable, Semi- variable, and Step Costs; Product, and Period Costs; Direct,
and Indirect Costs; Relevant, and Irrelevant Costs; Shut-down, and Sunk Costs; Controllable, and Uncontrollable
Costs; Avoidable, and Unavoidable Costs; Imputed / Hypothetical Costs; Out-of-pocket Costs; Opportunity
Costs; Expired, and Unexpired Costs; Conversion Cost. Cost Ascertainment: Cost Unit and Cost Center.
Introduction to Overhead allocation, Overhead apportionment, and Overhead absorption.
UNIT-II Cost-Volume-Profit Analysis:
Contribution, Profit -Volume Ratio, Margin of safety, Cost Break-even Point, Composite Break-even Point, Cash
Break-even Point, Key Factor, Break- even Analysis. Relevant Costs and Decision Making: Pricing, Product
Profitability, Make or Buy, Exploring new markets, Export Order, Sell or Process Further, Shut down vs. Continue.
UNIT-III Budgets and Budgetary Control:
Meaning, Types of Budgets, Steps in Budgetary Control, Fixed and Flexible Budgeting, Cash Budget.
Responsibility Accounting: Concept, Significance, Different responsibility centers, Divisional performance
Financial measures, Transfer pricing.
UNIT-IV Standard Costing and Variance Analysis:
Meaning of Standard Cost and Standard Costing, Advantages, Limitations and Applications; Material, Labor,
Overhead and Sales variances. Introduction to Target Costing, Life Cycle Costing, Quality Costing, and Activity
based Costing
Course Outcomes (CO)
CO1. Acquire conceptual knowledge of basics of accounting
CO2. Identify events that need to be recorded in the accounting records
CO3. Develop the skill of recording financial transaction and preparation of reports in accordance with GAAP.
CO4. Describe the role of accounting information and its limitations.
Books for References:
1. C.T. Horngren, Gary L. Sundem, Jeff O. Schatzberg, and Dave Burgstahler: Introduction to Management
Accounting, Pearson
2. M.N. Arora: A Textbook of Cost and Management Accounting, Vikas Publishing House Pvt. Ltd.
3. M.Y. Khan, and P.K. Jain, Management Accounting: Text Problems and Cases, McGraw Hill Education
(India) Pvt. Ltd.
4. S.N. Maheshwari, and S.N. Mittal, Cost Accounting: Theory and Problems, Shree Mahavir Book Depot
(Publishers)
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-353
Credit
5
Year/Semester
3/5
L-T-P
5-0-0
Course Name
(Finance)- International finance
Objectives of the Course:
The objective of this course is to Introduce the environment of international finance and its
implications on international business, analyze the nature and functioning of foreign exchange
markets, determination of exchange rates and their forecasting, study the foreign exchange risks and
to identify risk management strategies and various risk adjusted models, explore the international
sources of long-term finance, integrate the global developments with competitive global environment.
UNIT-I Introduction:
Meaning Issues involved in International Business and Finance, Methods of payment in international
transactions, Balance of payments and problems. Structure and Investments, International Monetary Fund
(IMF), International Parity Conditions, Different Purchasing Power Parity, Absolute, Relative.
UNIT-II International Risk management:
Contribution, Profit -Volume Ratio, Margin of safety, Cost Break-even Point, Composite Break-even Point, Cash
Break-even Point, Key Factor, Break- even Analysis. Relevant Costs and Decision Making: Pricing, Product
Profitability, Make or Buy, exploring new markets, Export Order, Sell or Process Further, shut down vs. Continue.
UNIT-III Foreign currency Exposures:
Meaning, Types of exposures like Transaction Exposure, Translation Exposure and operating, Exposure, various
measures to manage the risk.
UNIT-IV Foreign Exchange Rates:
Structure of Foreign Exchange market, Types of transactions spot, forward, Exchange rate quotations and
Arbitrage, Exchange rate regimes and the foreign Exchange market in India, swaps, different positions,
forwards, options on futures, hedging and speculation, Option pricing models. Currency options in India.
Forward spread agreements, Exchange rate agreements and forward exchange agreements.
UNIT-V Investments:
Foreign direct investments, Different modes, short term borrowing & investment, Foreign Equity investment,
Foreign currency convertible bonds, American depository receipts, External commercial borrowing, multiple
currency bonds, Yankee bonds, Euro currency market, Euro bond market, foreign equity investment, Foreign
trade financing. Transfer pricing meaning. NRE, NRI investments
UNIT-VI Management of Funds:
International capital budgeting with problems. International portfolio management, Management of cash and
other assets including working capital.
Course Outcomes (CO)
CO1. Demonstrate basic understanding of foreign exchange market and exchange rates
CO2. Demonstrate basic understanding of how to use foreign exchange derivatives and other techniques to
manage foreign exchange exposures of firms.
CO3. Demonstrate basic understanding of the issues pertaining to multinational financing and investment
decisions.
CO4. Demonstrate critical and analytical skills wherein they should be able to make sense out of a mass of
information to address relevant issues pertaining to international finance.
Books for References:
1. International Rate forex policy by Mittal
2. Finance of foreign trade & forex by Venkatraman
3. Finance of foreign trade & forex by Chowdary
4. International Finance by Srivastava
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-353
Credit
5
Year/Semester
3/5
L-T-P
5-0-0
Course Name
(Marketing)- Personal selling and sales force management
Objectives of the Course:
To familiarize the students with the concepts of sales management and to equip them with the various
tools required to be a success in the various techniques essential for sales staff management. To help
them differentiate the nuances of personal, organizational and personal selling.
UNIT-I Introduction:
Introduction to Personal Selling; functions of a salesperson, qualities of an effective Salesperson; Personal
Selling situations.
UNIT-II Theories of Selling:
AIDAS, Right Set of circumstances, Buying formula theory.
UNIT-III The Selling Process:
Reapproach acquiring product knowledge, acquiring competition and market knowledge, Identifying and
qualifying prospects sources of prospecting, conditions for qualification, Opening a sale methods of
approaching, Sales presentation presentation strategies and methods, Sales demonstration planning
effective demonstration, use of sales tools, Handling objection types of objections, determining hidden
objections, strategies for handling objections, Closing a sale trial close, closing techniques, Post sales follow
up.
UNIT-IV Introduction to sales force management:
Structure of Foreign Exchange market, Types of transactions spot, forward, Exchange rate quotations and
Arbitrage, Exchange rate regimes and the foreign Exchange market in India, swaps, different positions,
forwards, options on futures, hedging and speculation, Option pricing models. Currency options in India.
Forward spread agreements, Exchange rate agreements and forward exchange agreements.
UNIT-V Compensation and Incentives:
Compensation PlansSales ContestsNon-Financial RewardsMaking Compensation and
Incentive Plans work
Course Outcomes (CO)
CO1. Recognize different types of personal selling.
CO2. Describe the stages in the personal selling process.
CO3. Specify the functions and tasks in the sales management process.
CO4. Determine whether a firm should use manufacturer’s representatives, or a company sales force and the
number of people needed in a company’s sales force.
CO5. Understand how firms recruit, select, train, motivate, compensate, and evaluate salespeople.
CO6. Describe recent applications of sales force
Books for References:
1. Still, Cundiff & Govani: Sales Management, Prentice Hall of India
2. Charles Futrell: Fundamentals of Selling, McGraw Hill International Finance by Srivastava
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-353
Credit
5
Year/Semester
3/5
L-T-P
5-0-0
Course Name
(Human Resource)- HRD-System and strategies
Objectives of the Course:
The course gives an overview of the need for HRD and HRD practices which can develop and improve
an organization’s systems and strategies leading to an effective HRD climate.
UNIT-I Field of HRD:
Concepts, goals, challenges; HRD climate and practices in India.
UNIT-II Strategic HR Development:
Strategies for HR Development, Controlling HR Development, Competence Management, Performance
Management, Talent Management.
UNIT-III HRD system:
HRD system design principles, Competence Management, Leadership Development, Performance Management,
Intellectual Capital Development.
UNIT-IV HRD intervention:
HRD intervention. Change Management, HRD Process model, HRD and organizational learning, HRD Diversity
and Ethics, Mentoring and Counselling, Perspective of learning in HRD.
UNIT-V
HRD Diversity and Ethics, Mentoring and Counselling
Course Outcomes (CO)
CO1. The integration of HRD with other areas of HRM and overall business strategy.
CO2. The identification and uses of competencies in the process of determining development and potential
CO3. The main components and variations in management development systems within organizations.
Books for References:
1. Pareek Udai,Rao T.V-Designing and Managing Human Resource System,Oxford IBH.
2. Rao T.V & Nair M.R.R-Excellence through Human Resource Management,Tata Mcgraw.
3. Nadler Leonard-Corperate Human Resource Development,Van Nostrand Reinhold/ASTD New York
4. Werner J.M,Desimone-Human Resource Development,Oxford IBH Pub..
5. Pareek, U. etc. Managing Transitions: The HRD Response, New Delhi, Tata McGraw Hill, 1992.
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-354
Credit
5
Year/Semester
3/5
L-T-P
5-0-0
Course Name
(Finance) Investment Banking and Financial services
Objectives of the Course:
The objective of this paper is to know the different aspects of Investment banking, mergers and
acquisition and the detailed SEBI guidelines on issue management.
UNIT-I Introduction:
An Overview of Indian Financial System, Investment Banking in India, Recent Developments and Challenges
ahead, Institutional structure and Functions of Investment / Merchant Banking; SEBI guidelines for Merchant
Bankers, Registration, obligations and responsibilities of Lead Managers, Regulations regarding Continuance of
association of lead manager with an issue.
UNIT-II Issue Management:
Public Issue: classification of companies, eligibility, issue pricing, promoter’s contribution, minimum public
offer, prospectus, al otment, preferential al otment, private placement, Book Building process, designing, and
pricing, Green Shoe Option; Right Issue: promoter’s contribution, minimum subscription, advertisements,
contents of offer document, bought out Deals, Post issue work & obligations, Investor protection, Broker, sub
broker and underwriters
UNIT-III Leasing and Hire Purchase:
Concepts of leasing, types of leasing financial & operating lease, direct lease and sales & lease back, advantages
and limitations of leasing, Lease rental determination; Finance lease evaluation problems (only Lessee’s angle),
Hire Purchase interest &Installment, difference between Hire Purchase & Leasing, Choice criteria between
Leasing and Hire Purchase mathematics of HP, Factoring, forfaiting and its arrangement, Housing Finance :
Meaning and rise of housing finance in India, Fixing the amount of loan, repricing of a loan, floating vs. fixed
rate, Practical problems on housing finance..
UNIT-IV Venture Capital and Insurance:
Concept, history and evolution of VC, the venture investment process, various steps in venture financing,
incubation financing. Insurance: concept, classification, principles of insurance, IRDA and different regulatory
norms, operation of General Insurance, Health Insurance, Life Insurance.
UNIT-V Credit Rating and Securitization
Credit Ratings: Introduction, types of credit rating, advantages and disadvantages of credit ratings, Credit
rating agencies and their methodology, international credit rating practices. Securitization: concept,
securitization as a funding mechanism, Traditional and non- traditional mortgages, Graduated-payment
mortgages (GPMs), Pledged-Account Mortgages (PAMs), Centralized Mortgage obligations (CMOs),
Securitization of non-mortgage assets, Securitization in India.
Course Outcomes (CO)
CO1. This course will help you to perform valuation of companies & prepare reports on important components
of Investment Banking such as Mergers & Acquisitions, Project Finance, IPO Analysis etc.
CO2. Orientation about banking and financial concepts covered Managing investment in primary market and
secondary market.
CO3.Apply learning from this program will help you to get opportunities to work with Investment Banking
companies
Books for References:
1. M.Y.Khan: Financial Services, Tata McGraw Hill.
2. Machiraju: Indian Financial System, Vikas Publishing House.
3. J.C.Verma: A Manual of Merchant Banking, Bharath Publishing House.
4. K.Sriram: Hand Book of Leasing, Hire Purchase & Factoring, ICFAI, Hyderabad.
5. Ennew.C. Trevor Watkins & Mike Wright: Marketing of Financial Services, Heinemann Professional
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-354
Credit
5
Year/Semester
3/5
L-T-P
5-0-0
Course Name
(Marketing)- Retail management
Objectives of the Course:
The primary objective of the course is to have students develop marketing competencies in retailing
and retail consulting. The course is designed to prepare students for positions in the retail sector or
positions in the retail divisions of consulting companies. Besides learning more about retailing and
retail consulting, the course is designed to foster the development of the student’s critical and creative
thinking skills.
UNIT-I Introduction
Introduction to Retailing, Definition, Characteristics, Evolution of Retailing in India, Retailing in India, Emerging
Trends in Retailing, Factors Behind the change of Indian Retail Industry.
UNIT-II Retail Formats
Retail Sales by ownership, On the basis of Merchandise offered, non-store Based retail mix &Non-traditional
selling.
UNIT-III Store Planning
Design & Layout, Location Planning and its importance, retailing image mix, Effective Retail Space
Management, Floor Space Management
UNIT-IV Retail Marketing
Advertising & Sales Promotion, Store Positioning, Retail Marketing. Mix, CRM, Advertising in Retailing. Retail
Merchandising: Buying function, Markups & Markdown in merchandise management, shrinkage in Retail
merchandise management
UNIT-V Retail Operation
Elements/Components of Retail Store Operation, Store Administration, Store Manager Responsibilities,
Inventory Management, Customer Service, Management of Retail Outlet/Store, Store Maintenance, Store
Security.
Course Outcomes (CO)
CO1. Clarify the concept and related terms in retailing.
CO2. Comprehend the ways retailers use marketing tools and techniques to interact with their customers.
CO3. Understand various formats of retail in the industry.
CO 4. Recognize and understand the operations-oriented policies, methods, and procedures.
Books for References:
1. Cullen & Newman: Retailing Environment & Operations, Cengage Learning EMEA
2. Berman & Evarv: Retail Management, Perntice Hall.
3. Bajaj, Tuli & Srivastava: Retail Management- Oxford University Publications
4. Gibson G Vedamani: Retail Management: Functional principles & practices, Jaico
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-354
Credit
5
Year/Semester
3/5
L-T-P
5-0-0
Course Name
(Human resource)-Management of Industrial Relations
Objectives of the Course:
The course aims at providing fundamental knowledge and exposure to the industrial relations and
related aspects prevailing in industries and to familiarize the students with various Labour Legislations
applicable to businesses.
UNIT-I Industrial Relations
Meaning and Scope of Industrial Relations
Prerequisites of sound Industrial Relations.
UNIT-II Industrial Disputes-I:
Concept and Forms of Industrial Disputes
Strike and types of strike
Legal and Illegal strike
Layoff, Lockout Retrenchment
UNIT-III Industrial Disputes-II:
Meaning of Industrial Establishment
Definition of Settlement
Preventive and Settlement Machineries
Reference of Disputes to Boards
Procedure, Powers & Duties of Authorities of Conciliation officers, Boards, Courts & Tribunal
UNIT-IV Industrial Grievances Handling:
Meaning of Industrial Grievances
Difference between Grievances & Disputes
Sources of Industrial Grievances
Procedure of Grievances handling in small scale & large-scale organization
UNIT-V Employee Morale:
Definition and features
Individual and group morale
Factors, Assumption of morale
Effect of morale
Measurement of morale
Warning signs of Low morale.
Course Outcomes (CO)
CO1 Students should be able to elaborate the concept of Industrial Relations.
CO2 The students should be able to illustrate the role of trade union in the industrial setup.
CO3 Students should be able to outline the important causes & impact of industrial disputes.
CO4 Students should be able to elaborate Industrial Dispute settlement procedures.
CO5 Student should be able to summarize the important provisions of Wage Legislations, in reference to Payment
of Wages Act 1936, Minimum Wages Act 1948 & Payment of Bonus Act 1965
CO6 Student should be able to summarize the important provisions of Social Security Legislations, in reference
to Employees State Insurance Act 1948, Employees Provident Fund Act 1952, Payment of Gratuity Act 1972.
Books for References:
1. T. N. Chabra, R.K. Suri, “ Industrial Relations- Concepts and Issues”, 2000, Dhanpat Rai & Co. Private Ltd.,
2. CB Mamoria, Satish Mamoria and S V Gankar, Dynamics of Industrial Relations”, Himalaya Publishing
House, 2008
3. S C Srivatsava, “Industrial Relations and Labour Laws”, 2008, Vikas Publishing House
4. C S Venkatratnam, “ Industrial Relations”, 2009, OUP
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-361
Credit
3
Year/Semester
3/6
L-T-P
3-0-0
Course Name
Compensation Management
Objectives of the Course:
To familiarize students about concepts of performance and compensation management and how to
use them to face the challenges of attracting, retaining and motivating employees to high performance.
UNIT-I Introduction:
Concept, Philosophy, History from performance appraisal to performance development. Objectives of
performance management system; Performance management and performance appraisal; Performance
Management process: Performance planning, Process and Documentation of Performance appraisal, Appraisal
Interview, Performance Feedback and Counselling.
UNIT-II Performance management and reward systems:
Performance Coaching, Mentoring and Counselling, Competency development, Use of technology and e-PMS,
International Aspects of PMS. Performance systems trends, Ethical Perspectives in performance appraisal.
UNIT-III Introduction to Job Evaluation:
Methods of Job Evaluation. Company Wage Policy: Wage Determination, Pay Grades, Wage Surveys, Wage
Components. Modern trends in compensation - from wage and salary to cost to company concept, Comparable
worth, broad banding, competency based pay.
UNIT-IV Retail Marketing:
Incentives plans for production employees and for other professionals. Developing effective incentive plans,
pay for performance, Supplementary pay benefits, insurance benefits, retirement benefits, employee services
benefits. Benefits & Incentive practices in Indian industry.
UNIT-V Wages in India:
Minimum wage, fair wage and living wage. Methods of state regulation of wages. Wage differentials &
national wage policy Regulating payment of wages, wage boards, Pay commissions, dearness allowances,
linking wages with productivity, Special compensation situations: International compensation-managing
variations. Expatriate Pay.
Course Outcomes (CO)
CO1.Recognize how pay decisions help the organization achieve a competitive advantage.
CO2.Analyze, integrate, and apply the knowledge to solve compensation related problems in organizations.
CO3.Demonstrate comprehension by constructing a compensation system encompassing; 1 internal
consistency, 2) external competitiveness 3) employee contributions, 4) organizational benefit systems, and 5)
administration issues.
CO4. Design rational and contemporary compensation systems in modern organizations.
Books for References:
1. Milkovich & Newman, Compensation, McGraw Hill.
2. T.J. Bergman , Compensation Decision Making, Harcourt, Fort Worth, TX
3. Richard Henderson: Compensation management in a knowledge based world, Prentice Hall.
4. T.N.Chhabra & Savitha Rastogi Compensation management, Sun India Publications.
5. Gary Dessler, Human Resource Management, Prentice Hall.
6. Armstrong's Handbook of Performance Management: An Evidence-Based Guide to Delivering High
Performance :Book by Michael Armstrong
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
301
Course Code
OBBA-362
Credit
3
Year/Semester
3/6
L-T-P
3-0-0
Course Name
Management Information System
Objectives of the Course:
The subject Introduces to Management Information System
It focuses on Characteristics of System
It provides in-depth understanding of
Helps to explore Computers and Information Processing
It helps to grasp the application of MIS in Decision Support Systems
UNIT-I Management Information System
Definition of Management Information System MIS support for planning, Organizing, and controlling
Structure of MIS Information for decision making
UNIT-II Information System
Concept of System Characteristics of System Systems classification Categories of Information
Systems Strategic information system and competitive advantage.
UNIT-III Computers and Information Processing
Computers and Information Processing Classification of computer Input Devices Output devices
Storage devices Batch and online processing. Hardware Software.
Database management system.
UNIT-IV System Analysis and Design
System Analysis and design SDLC Role of System Analyst Functional Information system Personnel,
production, material, marketing
UNIT-V Decision Support Systems
Decision Support Systems Definition. Group Decision Support Systems Business Process Outsourcing
Definition and function
Course Outcomes (CO)
CO1. Explain the MIS support for planning, Organizing, and controlling
CO2. Outline the Classification of computer
CO3. Describe the Categories of Information Systems, Batch, and online processing CO4. Differentiate the
Functional Information system Personnel, production, material, marketing.
CO5. State Group Decision Support Systems Business Process Outsourcing
Books for References:
1. “Management Information Systems”, Prentice Hall of India – Mudrick & Ross
2. “Management Information System”, - Gordan B. Davis
3. “Information Systems Analysis and Design” – James A Senn
4. “Management Information Systems” – Prentice Hall of Undua Sadagopan
5. “Management Information System” – CSV Murthy Himalaya Publications
6. Armstrong's Handbook of Performance Management: An Evidence-Based Guide to Delivering High
Performance: Book by Michael Armstrong
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
Course Code
OBBA-363
Credit
5
Year/Semester
3/6
L-T-P
5-0-0
Course Name
(Finance)- Cost Accounting
Objectives of the Course:
To make aware about cost structure and cost elements.
To understand various techniques and methods of cost accounting.
To understand various aspects of material control & wastage.
To understand various aspects of labour control.
To understand classification of overheads & methods of absorption.
This subject also differentiate contract and process costing.
UNIT-I INTRODUCTION
Cost Accounting: Definition Features Objectives Functions Scope Advantages and Limitations -
Essentials of a good cost accounting system- Difference between Cost Accounting and Financial Accounting
Cost concepts Cost Classification. (Including problems)
UNIT-II MATERIAL
Direct and Indirect Material cost Inventory Control Techniques Stock Levels EOQ ABC Analysis Issue of
Materials to Production Pricing methods: FIFO - LIFO with Base Stock and Average methods. (Including
problems).
UNIT-III LABOUR AND OVERHEADS
Labour: Direct and Indirect Labour Cost Methods of Payment of Wages (only Incentive Plans): Halsey, Rowan,
Taylor Piece Rate and Merrick Multiple Piece Rate Methods. Overheads: Classification - Methods of Allocation -
Apportionment and Absorption of overheads. (Including problems)
UNIT-IV UNIT AND JOB COSTING:
Unit Costing: Features - Cost Sheet Tender and Quotation Cost Sheet - Job Costing - Features - Objectives
Procedure - Preparation of Job Cost Sheet. (Including problems)
UNIT-V CONTRACT AND PROCESS COSTING:
Contract Costing: Features Advantages Types of Contracts Recording of costs of contract Recording
of value and profit on contracts Process Costing: Meaning Features Preparation of Process Account
Normal and Abnormal Losses (Excluding Equivalent products and Inter process profits) (Including
problems).
Course Outcomes (CO)
CO1. Explain cost accounting system.
CO 2. Describes Direct and Indirect Material cost.
CO 3. Outlines the Direct and Indirect Labour Cost and types of overhead cost.
CO 4. Explains Unit and job costing
CO 5. Differentiate contract and process costing.
Books for References:
1. Cost Accounting, Mahabaleshwara Bhatt- Himalaya Publications (2010)
2. Cost Accounting, S P Jain & K B Navarang - Kalyani Publications, 23rd Edition 2014
3. Cost Accounting, M N Arora Vikas Publications (2012)
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
Course Code
OBBA-363
Credit
5
Year/Semester
3/6
L-T-P
5-0-0
Course Name
(Marketing) International Marketing
Objectives of the Course:
Identifying strategies and tactics for international marketing.
Analyzing marketing environment at global level using PESTEL analysis.
Developing marketing strategies according to international product mix.
UNIT-I Introduction to International Marketing:
Introduction - Meaning of International Marketing; Domestic Marketing vs. International Marketing;
Multinational Corporations and Global Corporations; Benefits & Barriers of International Marketing.
UNIT-II Overview of International Marketing Environment:
Economic Environment Meaning and Characteristics, Condition and Indicators, Economic Systems, Balance of
Payments, Policies and Reforms, Major Trends, Socio - Cultural Environment: Meaning and Characteristics of
Culture, Beliefs and Customs, Implication of Culture, Culture As Barrier, Political And Legal Environment:
Political Environment,Legal Environment, Legal Systems and Laws, Political Risk, Implication of Political and
Legal Environment on International Marketing, Dispute Resolution.
UNIT-III Market Entry Strategies:
Modes of Market Entry Strategies - Foreign Direct Investment, Exporting and Importing, Licensing, Joint
Venture, Mergers, Acquisitions, Strategic Alliances, Turnkey Operations, Franchising, International
Product Mix: Product Development, Product Diversification, Product Customization, Global Products,
Global Product Planning, Concept of Branding, Branding Decisions, Packaging)
UNIT-IV Pricing and Distribution Strategies:
International Pricing Decisions: Importance of Pricing, Price Standardization, Pricing Decision, Alternative
Pricing Strategies, Dumping, Price Distortion, Inflationary Impact, Transfer Pricing, Price Quotation and Terms
of Sale, Means of Payment. Distribution - Meaning of Distribution, Direct and Indirect Selling Cannels, Channel
Development, Channel Decisions, Physical Distribution, Modes of Transportation, International Marketing
Intelligence .
UNIT-V International Communication Decisions:
International Promotion - Personal Selling, Publicity, Sales Promotion, Trade Fairs, Sales Force Automation,
International Advertising: Basics of Advertising, Role of Advertising, Advertising across the World and
Related Issues, Advertising and Regulations, Advertising Media. Global e-Marketing: Buying Decisions in e-
Marketing, Developing a Global e- Marketing Plan, Benefits and Risks in Global e-Marketing. International
Negotiations 4C’s, Stages and its Regulators
Course Outcomes (CO)
CO1. Illustrate the corporate dimensions that influences international marketing.
CO 2. Describe the strategies and tactics that can lead to successful international marketing given those
environmental constraints.
CO 3. Discuss typical management decisions, strategies and problems faced, highlighting those peculiar to the
international arena.
CO 4. Recognize how managers perform the functional tasks that constitute international marketing such as
marketing intelligence and “mix” adaptations.
CO 5. Develop a global E-Marketing plan.
Books for References:
1. International Marketing, Francis Cherunilam, Himalaya Publishing House, Mumbai
2. International Marketing Management An Indian Perspective, Varshney RI, Bhattacharya B, Sultan
Chand & sons. New Delhi
3. International Marketing, P.K. Vasudeva, Excel Books, New Delhi
4. International Marketing (SIE), Cateora and Philip, Tata McGraw-Hill
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
5. Globalization of Business, Abbas J. Ali, JaicoPubishing House, Mumbai,
6. International Marketing, Philip R. Cateora, Mary C. Gilly & John L. Graham
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
Course Code
OBBA-363
Credit
5
Year/Semester
3/6
L-T-P
5-0-0
Course Name
(Human Resource)- Cross cultural HRM
Objectives of the Course:
The course aims to understand HRM concerns at the international stage.
The course will provide an understanding of the impact of culture on human resource management
practices across the globe and ways to manage cross cultural issues for MNCs and other organizations
operating beyond their home markets.
UNIT-I Introduction
Introduction to cross cultural management: Understanding Culture, Culture dimensions, Significance and
impact of cross culture on organizations, role of culture in Strategic Decision Making. Influence of National
Culture on Organizational Culture. Shift in Culture: significance of shift in Culture, Influence of economic factors
and foreign intervention on shifts in local cultures
UNIT-II Comparing Culture
Cultural and Behavioral differences in different countries, various models for comparing cultural- Hofstede,
Edward T Hall Study, GLOBE, Kluchohm & Stoodbeck Cultural Adaptation through Sensitivity Training,
Political, Legal, Economic, Ecological and Technological Facing Business and their Management.
UNIT-III Cross Cultural Human Resources Management
Cross Cultural Human Resources Management Staffing and T Cross Cultural Human Resources Management
raining for Global Operations Global Staffing Choices Expatriates or Local Managers, Dynamics of Cross-
Cultural leadership, managing and motivating multi culture Teams. Cross cultural Negotiation & Decision
making: Culture and Dispute, Resolution of Conflicts and Disputes in cross culture context.
UNIT-IV Transfer of Knowledge
Transfer of managerial know-how, Emerging Models of Strategic Management in International Context,
Achieving and Sustaining International Competitive Advantage; International Strategic Alliances, Cross-
culture ethics: Ethics values across cultures and Ethics dilemma.
UNIT-V Managing Diversity:
Stereotyping and related cultural issues and managing their impact on employees; Diversity, Managing
diversity, Variations creating diversity, Managing diversity in hiring and other HR practices on an IHRM level;
Industrial Relations, Cultural elements in IR, Concerns in transposing best practices and operating practices
across cultures, IR situations across different countries and cultures, Ethics in IR and Employee management
Course Outcomes (CO)
CO1. Understand the different meanings and dimensions of culture.
CO 2. Introduce the various frameworks in international HRM.
CO 3. Understand the impact of culture on HR practices.
CO4. Develop strategies for managing cultural issues in global organizations.
Books for References:
1. Dowling P.J., Festing, M. and Engle Sr., A.D.: International Human Resource Management, Cengage
Learning.
2. Bhattacharya, Mausami S. and Sengupta, Nilanjan: International Human Resource
3. Management, Excel Books
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
Course Code
OBBA-364
Credit
5
Year/Semester
3/6
L-T-P
5-0-0
Course Name
(Finance)- Business Analysis and valuation
Objectives of the Course:
This course will enable the students to analyze the health of a company through their annual reports,
through management quality analysis, and will equip them to understand what an asset is worth and
what determines that value.
It will also discuss the issues and challenges faced during the valuation of assets especially in the
conditions of uncertainties.
UNIT-I Analysis of Corporate Financial Statements
Analysis of Corporate Financial Statements: Income statements and Balance sheets through ratio analysis
and analyzing the Chairman’s statement, Directors report, management discussion & analysis, report on
corporate governance, auditor’s report to evaluate the financial soundness of the company. Financial
statements analysis of manufacturing, service organisations and Bank & NBFC’s (Using Excel).
UNIT-II Beyond Balance Sheet
How to analyze management quality that is most often regarded by investment greats like Warren Buffet as
the single biggest determinant of investment success means what are the desirable traits in managers
running different kind of companies that are absolutely essential to the company and shareholder investment
success. How certain type of management transformation can create massive wealth for shareholders.
UNIT-III Introduction to Valuation
Component of valuation process- the Bias that analysts bring into the process, the uncertainty that they have
grapple with, and complexity that modern technology and easy access to information have introduced into
valuation. Approaches to valuation: Discounted cash flow valuation- basis for DCF, classification of DCF models,
inputs to DCF models, and pluses and minuses of DCF models. Relative valuation basis for approach, variations
on relative valuation, and applicability of multiples and limitations. Role of valuation.
UNIT-IV Discounted Cash flow Valuation
Estimating discount rates- cost of equity and cost of capital, measuring cash flows, and forecasting cash
flows. Equity discounted cash flows models. Firm valuation models
UNIT-V Relative Valuation
What is relative valuation. Reasons for popularity and potential pitfalls. Standardized values and multiples-
Earnings multiples, book value multiples, revenue multiples, and sector- specific multiples. Equity and Value
multiples. Basic steps to using multiples. Reconciling relative and discounted cash flow valuation. Applied
Relative Valuation valuation of a real company through relative valuation method (matured company) using
excel. Loose ends in valuation: Cash, cross holdings, and other assets. Valuation of Intangibles. Value of
Synergy. Valuing real Options. Cost of Distress. Valuation of start-ups.
Course Outcomes (CO)
CO1. Understand the importance and relevance of Annual Report of a Company
CO2.Able to analyses both qualitative (beyond balance sheet) and quantitative information available in the
annual reports for determining the financial health of the company, Bank and NBFC’s.
CO3. Understand the various methods of Equity and Firm valuations both in certain and risky conditions.
CO4. Students are able to understand the practical application of different valuation model in valuing equity
and firm through modelling of these methods using excel.
Books for References:
6. Foster, George Financial Statement Analysis, Pearson Education Pvt Ltd
7. Damodaran, A. Damodaran on Valuation, Security Analysis for investment and Corporate Finance (2nd
ed.). Wiley India Pvt. Ltd.
8. K. G., CA, & Sehrawat, N. K. Handbook on Valuation- Concept & Cases. New Delhi, Bharat Law House Pvt.
Ltd, ISBN: 978-93-5139-497-6.
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
Course Code
OBBA-364
Credit
5
Year/Semester
3/6
L-T-P
5-0-0
Course Name
(Marketing) Distribution and supply chain management
Objectives of the Course:
This course is meant to make students understand fundamentals of Sales Management and
Distribution Management. Since many students with Marketing Specialization start their career in
sales, business development, retailers, wholesalers, and distributors handling, it is essential to study
basics of personal selling, sales management, distribution dynamics, various channels of distribution
etc. Through this course, students will be equipped with basic skills required in sales and distribution
management.
UNIT-I Channel Management:
Marketing Channels Importance & Role | Channel Design Decisions Analyzing the needs, Objectives,
Identifying & Evaluation of Channel Alternatives | Channel Management Decisions Selection, Training,
Evaluating & Modifying Channel members | Channel Integrations & Systems Vertical, Horizontal & Multi-
Channel Marketing Systems.
UNIT-II Wholesaling and Retailing:
Wholesaling - Introduction, | Functions of Wholesalers | Types of Wholesalers | Trends in Wholesaling
|Retailing Introduction | Types of Retailers | Trends / Developments in Retailing |Market Logistics
Introduction, Objectives, Decisions | Integrated Logistics Systems. .
UNIT-III The Basics of Supply Chain Management:
Meaning | Importance of SCM | Objectives of SCM | Nature & Scope of SCM | Decision phases in a Supply Chain |
Cycle View of Supply Chain | Push-Pull View of Supply Chain | Model of SCM | Drivers of SCM.
UNIT-IV Planning Demand and Supply:
Demand Management Meaning | Role of Demand Forecasting | Factors affecting Demand Forecasting |
Methods of Demand Forecasting | Approach to Demand Forecasting |Supply Management | Managing Supply
Production Capacity, Managing Inventory | Customer Service Meaning & Elements of Customer Service
UNIT-V Recent Trends in Supply Chain Management
New Developments in Supply Chain Management - Benchmarking the Supply Chain - Virtual Supply Chain -
Lean Supply Chain - Green Supply Chain - World Class Supply Chain Management - The Role of E-Commerce
in Supply Chain Management.
Course Outcomes (CO)
CO1. To evaluate the Distribution functions as integral part of marketing functions in a
business firm.
CO2. To assess the role Marketing Channels in Supply Chain Management.
CO3: To explain the basic elements of supply chain management.
CO4: To develop ability to analyze Demand & Supply management for SCM.
CO5: To describe the recent trends in SCM.
Books for References:
1. Sunil Chopra, Peter Meindl, Supply Chain Management: Strategy, Planning, and Operation, Prentice
Hall, 2001
2. Pingali Venugopal Sales and Distribution Management: An Indian Perspective, SAGE Response;
Response edition, New Delhi 2009.
3. Mathur, Sales and Distribution Management Paperback, New Age International, New Delhi 2012.
4. Tapan K. Panda Sunil Sahadev, Sales and Distribution Management , Oxford; Second edition, 2011
UTTARANCHAL UNIVERSITY
(Established vide Uttaranchal University Act, 2012, Uttarakhand Act No. 11 of 2013)
Premnagar-248007, Dehradun, Uttarakhand, INDIA
Program Name
OBBA
Program Code
Course Code
OBBA-364
Credit
5
Year/Semester
3/6
L-T-P
5-0-0
Course Name
(Human Resource)- Training and Development
Objectives of the Course:
This course is meant to make students understand fundamentals of Sales Management and
Distribution Management. Since many students with Marketing Specialization start their career in
sales, business development, retailers, wholesalers, and distributors handling, it is essential to study
basics of personal selling, sales management, distribution dynamics, various channels of distribution
etc. Through this course, students will be equipped with basic skills required in sales and distribution
management.
UNIT-I Introduction:
Organization vision & plans, assessment of training needs, setting training objectives, designing training
programmes, Spiral model of training. Tasks of the training function: Building support, overall training
capacity, developing materials, strategic planning, networking, designing training programmes.
UNIT-II Training methods:
On the job training, job instruction training, apprenticeship, coaching, job rotation, syndicate method,
knowledge-based methods, lecture, conferences, programmed learning, simulation methods, case study,
vestibule training, laboratory training, in-basket exercise, experiential methods, sensitivity training, e-
training.
UNIT-III Management Development Programme Methods: Understudy, Coaching, Action Learning, Role
Play, Management Games, Seminars, University related programmes, special projects, behavioral modelling, job
rotation, case study, multiple management, sensitivity training. Post training: Training evaluation, Training
impact on individuals and organizations, Evaluating Programmes, Participants, Objectives.
UNIT-IV Organizational Development:
Definition Foundations of OD, Managing the OD Process, Action Research and OD. OD Interventions: Overview
of OD Interventions, Team Interventions Inter-group and Third- Party Peacemaking Interventions.
Comprehensive OD Interventions, Structural Interventions and the Applicability of OD, Training Experiences.
Issues in Consultant Client Relationships, System Ramifications, Power, Politics and OD
UNIT-V Training Evaluation
Criteria, Evaluation of criteria, Dimensions of criteria, Use of experimental designs, Quasi experimental
designs, Utility conservations Individual difference models, Training (VRT) Content validity model, Statistical
method. Multimedia Intelligent Training System Virtual Reality. Web-based instructions
Course Outcomes (CO)
CO1. Understand the need and process of training need analysis in organizations.
CO2. Understand the process of designing a training programme and its evaluation.
CO3. Understand various training methods and their applicability in different organizational situations.
CO4. Comprehend the tools and techniques of management development business firm
Books for References:
1. Blanchard P.Nick & Thacker James: Effective Training, Systems, Strategies and Practices, Pearson.
2. French Wendell, Bell Cecil and Vohra Veena: Organisation Development, Behavioral Science
Interventions for Organisation Improvement, Prentice Hall.
3. Lynton Rolf & Pareek Udai: Training & Development, Prentice Hall.
4. Bhatia S.K.: Training & Development, Deep & Deep Publishers.