Syllabus (BUSINESS ADMINISTRATION)

Course Type: MAJ-13

Semester: 7

Course Code: BBBAMAJ213T

Course Title: Major Elective-II

(L-P-Tu): 5-0-1

Credit: 6

Practical/Theory: Theory

Course Objective: The major objective of this course is to develop students’ understanding of the buying process of consumer and the various factors that influence the buying process. This course focuses on the key player in the field of marketing i.e., consumer. This paper helps to make a clear understanding about the behavioural characteristics of a consumer, how he takes decision, ways to form attitudes, purchase decision making and so on. 

Learning Outcome: The course of Consumer Behaviour aims at enabling students to understand the process of consumer behaviour, issues and dimensions, various internal and external factors that influence consumer behaviour and to apply this understanding to the development of marketing strategy.

Elective: Marketing Management

Elective Paper 2: Sales and Distribution Management

(6 Credits)

Course Objectives

The purpose of this course is to acquaint the students with the concepts which are helpful in developing a sound policy and in organising and managing the sales force. This course will also deal with physical distribution activities, as an integrated system.

Course Outcomes

This course help to understand the different elements related to sales, how to design the sales process, how to manage distribution for an effective sales management.

Course Content

Unit 1: Introduction to Sales Management (Lectures: 10)

Nature, Role and Importance of Sales Management, Sales Function and its relationship with other Marketing Functions, Nature and Scope of Personal Selling, Setting Personal Selling Objectives, Formulating Personal Selling Objectives, Personal Selling and Salesmanship.

Unit 2: Sales Organization (Lectures: 17)

Sales Organization- Formal, Informal, Horizontal, Vertical, Centralized, Decentralized, Geographic, Customer, Product, Combination, Organizations; Sales Territory- Size allocation and designing sales territory, Sales budget.

Unit 3: Demand Forecasting and Sales Force Motivation (Lectures: 18)

Importance of forecasting market demand, forecasting process, Recruiting and Selecting Sales Personnel, Training; Motivation and Compensation of the Field Sales Force and Sales Executives, Developing and Managing Sales Evaluation Programme; Sales training- objective and designing training programme; Sales force Motivation- Nature, Importance, Factors influencing the motivation of sales force.

Unit 4: Retailing and Whole Selling (Lectures: 15)

Types of retailing, Developing and implementing merchandise strategy, Strategies in retail outlet; Whole selling- functions, types and marketing trend.

Unit 5: Distributions Channel (Lectures: 15)

Importance and types, Channel strategy; Marketing Channel Policies and Legal Issues ; Market Logistic- objective, planning customer oriented inventory management decision, transportation decision.

Suggested Readings:
Chunawalla, S.A., Sales and Distribution Management, Himalaya Publishing House.

Ghosh, P.K., Sales Management: Text & Cases, Himalaya Publishing House.

Gupta, S.L., Sales and Distribution Management, Excel Books.

Panda, Tapan K. & Sahadev, Sunil, Sales and Distribution Management, Oxford University Press.

Anderson, R. Professional Sales Management. Prentice Hall,

Elective: Human Resource Management

Elective Paper 2: Employee Welfare and Compensation Management

(6 Credits)

Course Objectives

The basic aim of this course is to build up the concept about the various welfare measures taken for the workers in the industry. Also, it gives the idea to know about the compensation system in detail.

Course Outcomes

The outcome of the course can be stated as the way to design the compensation and welfare measures (both statutory and non-statutory) in the organisation. It helps the student to point out the key areas to be taken care of for better human resource management in the organisation.

Course Content

Unit 1: Introduction to Labour Welfare (Lectures: 15)

Concept, Scope and Philosophy of labour Welfare; Principles of Labour Welfare; Role of Welfare in Commitment and Structuring of labour force; Indian Constitution and labour Welfare; Historical Development of Labour Welfare in India; Agencies of Labour Welfare and their roles.

Unit 2: Labour Welfare Programmers (Lectures: 15)

Statutory and Non-Statutory, Extra Mural and Intra Mural; Canteen, Creche, Housing, workers Education Scheme, Financing of Welfare Programmers; welfare officer- role and functions: Social Security: Concept and Scope; Social Assistance and Social Insurances, Development of Social security in India; Social Security Measures for Industrial employees.

Unit 3: Employee Compensation Management (Lectures: 15)

Concept, Principles; significance; Concepts- Wage and Salary; Minimum Wage; Need-based Minimum Wage; Fair Wage; Living Wage; Wage Components: Significance, Basic Wage; Dearness Allowance; onus and General Allowances; Fringe Benefits; Managerial Compensation: Recent Trends in Indian Organizations and MNCs: Role of H.R. Department in Compensation Management.

Unit 4: Wage Determination (Lectures: 15)

Principles, Determinant Factors; Job Evaluation Methods and its Role in Wage Determination; Wage Differentials; Wage fixation: Statutory Wage Fixation, Wage Boards, Adjudication, Pay Commissions; Wage fixation in Public Sector Undertakings.

Unit 5: Wage Payment Methods (Lectures: 15)

Time and Piece Rate Systems, Payment by Results (PBR); Payment Methods in Different Countries; Incentives: Principles, Procedure for Installing Incentive System: Wage incentive Schemes in India; Linking Wages with Productivity.

Suggested Readings:

Moorthy, M.V, Principles of Labour Welfare, Oxford & IBH Publishing Co., New

Delhi.

Sharma, A.M. Aspects of Labour Welfare and Social Security, Himalaya

Publishing House, Mumbai.

Ram Chandra P. Singh, Labour Welare Administration in India, Deep & Deep

Pub., New Delhi.

Belcher, W. David: Wage and Salary Administration, Prentice-Hall, Inc,

Bhagoliwala, T.N: Economics of Labour and Industrial Relations, Sahitya

Bhavan Publications, Agra

Chatterjee, N.N: Management of Personnel in Indian Enterprises, Allied Book

Agency, Kolkata.

Elective: Financial Management

Elective Paper 2: Direct and Indirect Tax

(6 Credits)

Course Objectives

This course is developed with the objective to acquaint the students with the basic concept, structure, applications and mechanism of direct and indirect taxation in India.

Course Outcomes

At the end of the course, students should be able to understand the tax structure in India, different types of taxes and their levy procedures and the concept, organization and application of GST.

Course Contents

Unit 1: Basic Concepts, Definitions and Residential Status (Lectures: 20)

Concept of indirect taxes, Heads of Income, Meaning of Assessee, Person, Assessment Year, Previous Year, Income, Earned Income & Unearned Income, Casual Income, Heads of Income, Capital receipts & Revenue receipts, Capital Expenditure & Revenue Expenditure, Gross Total Income, Total Income, Exempted Income, Basic Exemption Limit for various types of assesses. Residential Status and Incidence of tax; Income received or deemed to be received in India, Income which accrued or deemed to be accrued or arises in India; Problems on residential status & tax incidence.

Unit II: Income from Salary (Lectures: 15)

Computation of Income under the head Salary (Considering HRA and the perquisites- Furnished Accommodation and Free Use of Motor Car only).

Unit III: Income from House Property (Lectures: 10)

Computation of Income under the head House Property.

Unit IV: Clubbing of Income, Carry Forward and Set-off of Losses and Computation of Total Income (Lectures: 10)

Clubbing of income; Set-off and carry forward of losses, Computation of total income and tax liability of individuals considering Deductions under Chapter VI-A (Sections 80C, 80D, 80DD, 80G, 80U and 87)

Unit V: Concept of Indirect Taxes and Goods and Services Tax (Lectures: 20)

Concept of indirect taxes and GST; GST Laws; Levy and Collection of CGST and IGST; Basic concepts of time and value of supply, Input tax credit, computation of GST liability, registration, tax invoice, credit and debit notes, electronic way bill, returns, payment of tax.

Suggested Readings:

Ahuja, Grish & Gupta, Ravi, Corporate Tax Planning and Management, Bharat Law House, Delhi.

Ahuja, Girish and Gupta, Ravi, Systematic Approach to Income Tax, Bharat Law House, Delhi.

V. S. Datey, Indirect Taxes – Law and Practice, Taxmann Publications

Gaur and Narang, Direct Taxes, Kalyani Publishers.

Hariharan, Income Tax: Law & Practice, Mc-Graw Hill Education.

Lal, B.B., Direct Taxes, Konark Publisher, New Delhi.

Lal, Jawahar, Income Tax, Pearson Education.

Pagare, Dinakar, Law and Practice of Income Tax, Sultan Chand & Sons.

Pathak, A., Business Taxation, Mc-Graw Hill Education.

Pathak, Akhileshwar & Godiawala, Savan, Business Taxation, McGraw Hill Education.

Singhania, V.K. & Singhania, M., Corporate Tax Planning and Business Tax Procedures, Taxmann Publications.

Singhania, V.K. & Singhania, K., Direct Taxes: Law and Practice, Taxamnn Publications.

Singhania, V.K. & Singhania, M., Students’ Guide to Income Tax, Taxmann Publications.

Software:

Singhania, V.K., e-filing of Income Tax Returns and Computation of Tax, Taxmann Publications, Latest version.

‘Excel Utility’ available at incometaxindiaefiling.gov.in

Elective: Logistics and Supply Chain Management

Elective Paper 2: Procurement, Storage and Warehouse Management

(6 Credits)

Course Objectives

This course aims to impart knowledge required to operate an efficient and cost effective warehouse as also the role of inventory in warehouse management. The course also introduces the right structure of the supply network and inventory control and warehouse management system. It also aims to guides for using the technology, reducing inventory, people management, location and design and manage uncertainty risks of customer markets.

Course Outcomes

On completion of this course, the Students will have capability to explain of Procurement Process, demonstrate of Storage and Warehouse management, understand optimum utilizations of storage system, and dictate laws and safety regulations in warehouse management.

Course Content

Unit 1: Introduction to Procurement (Lectures: 15)

Objectives of Procurement System, Principles of Procurement, History of procurement function: from administrative to strategic, value added role, Procurement Cycle, Procurement Planning, Purchasing Mix: Six Rights, Selecting the right supplier, Source of information and process, Supplier appraisal/vendor capability, Bidding process.

Unit 2: Storage Management (Lectures: 17)

Storage Management system – Storage Inventory Management – Functions of storage & Inventory - Classification of Inventory- Methods of Controlling Stock Levels- Always Better Control (ABC) Inventory system- Warehouse Management Systems (WMS) - choosing a WMS-the process implementation-cloud computing; Warehouse layout-Data collection-space calculation.

Unit 3: Warehousing (Lectures: 18)

Introduction to Warehousing: Evolution of warehousing from store to warehouse, warehouse operations, process of receiving and put away, principle of storing goods & various storing methods, process of order picking and order creation, significance of packaging, documents required for issuing goods

Unit 4: Material Handling and Safety (Lectures: 15)

Product movement; product load activity; dispatch activity; Automatic identification; Product transport; Health and safety- Risk Assessment; Fire safety; Manual handling - Working at height; Vehicles - Forklift trucks – Warehouse equipment legislation. Warehouse safety check list- Warehouse Environment; Product waste - waste disposal - Hazardous waste.

Suggested Readings:

Gwynne Richards (2014) Warehouse Management: A Complete Guide to Improve Efficiency and Minimizing Cost in the Modern Warehouse. The Chartered Institute of Logistics and Transport, Kegan page limited.

David E. Mulchy & Joachim Sidon (2008) A Supply Chain Logistics Program for Warehouse Management. Auerbachian Publications

Bowersox, D.J., Closs, D.J., Cooper, M.B., & Bowersox, J.C. (2013). Supply Chain Logistics Management. (4 th ed.), McGraw Hill/Irwin.

Arnold, J.R., Chapman, S.N. (2012). The Introduction to Materials Management. (7 th ed.), Prentice-Hall.

Coyle, J.J., Jr. Langley, C.J., Novack, R.A, & Gibson, B.J. (2013). Managing Supply Chains: A Logistics Approach. (9 th ed.), McGrawHill. Edward, F.

(2002).

World-Class Warehousing and Material Handling. (International ed.), McGraw-Hill. Muller, M. (2011). Essentials of Inventory Management. (2 nd ed.), American Management Association.

Elective: Information System

Elective Paper 2: Database Management Systems

(6 Credits)

Course Objectives:

This course aims to make students understand fundamental concepts, trends, and functions of databases, recognize the importance of database analysis and design, explain the role of transaction processing in data consistency and integrity, explore concurrency control mechanisms for coordinating transactions, understand recovery and security measures for data integrity and availability.

Course Outcomes:

After the completion of this course, students will be able to analyze data organization requirements and establish inter-relationships, apply appropriate data models for efficient data storage and retrieval, design and execute queries to maintain and retrieve useful information, evaluate physical database design for performance and optimize query processing, apply best practices for indexing, transaction control, and concurrency maintenance.

Course Content

Theory

Unit 1: Introduction (Lectures: 6)

Traditional File Systems, Advantages of DBMS, Layered Architecture of DBMS, Data Independence, Data Models, Schemas and Instances, Database Users, DBA, Data Dictionary, Functional Components of a DBMS.

Unit 2: Entity-Relationship Modelling (Lectures: 8)

Entities and their types, Attributes and their types, Relationships, Degree and types of Relationship, Structural Constraints, Keys, Weak Entity Set, ER Diagrams, Specialization and Generalization, Aggregation.

Unit 3: Relational Model and Relational Database Design (Lectures: 22)

Basic Concepts of a Relational Model, Relational Algebra, Introduction to Relational Calculus. Relational Database Design-Integrity Constraints, Database Anomalies, Functional Dependencies, Armstrong’s Axioms, Closure of FD Sets, Minimal FD Set, Equivalence of FD Sets, Relational Decomposition, Lossless Decomposition, Dependency Preservation, Normalization, 1NF, 2NF, 3NF, BCNF.

Unit 4: SQL (Lectures: 8)

Basic Structure, DDL, DML, DCL, Constraints, Basic SQL Queries (SELECT, INSERT, DELETE, UPDATE), ORDER BY Clause, Complex Queries, Aggregate Functions, GROUP BY Clause, Nested Sub-queries, Joins.

Unit 5: File Structure, Indexing and Transaction Processing (Lectures: 16)

Fixed-length and Variable-length Records, Spanned and Unspanned Organization of Records, File Organization (Unordered, Sequential, Hashed), Indexing Structures for Files (Primary Index, Secondary Index, Clustering Index), Multilevel Indexing using B Trees and B+ Trees. Transaction Processing- ACID Properties, Transaction States, Concurrent Execution, Serializability, Concurrency Control Protocols (Lock-Based Protocols).

Practical: DBMS Lab (Practical Hours: 60)

Creating and managing databases, querying data, and performing basic data analysis using SQL.

Suggested Readings:

R. Elmasri, S.B. Navathe, Fundamentals of Database Systems 6th Edition, Pearson Education.

R. Ramakrishnan, J. Gehrke, Database Management Systems, 3rd Edition, McGraw-Hill.

A. Silberschatz, H. F. Korth, S. Sudarshan, Database System Concepts 6th Edition, McGraw Hill.

R. Elmasri, S.B. Navathe, Database Systems Models, Languages, Design and Application Programming, Pearson Education.

Evan Bayross, “SQL, PL/SQL, The Programming Language of Oracle”, BPB Publication.