Accounting is the language of business that helps businesses communicate their performance and their position to its various stakeholders inside and outside the organization. It also guides and assesses the outcome of all business decisions. This course’s goal is to help you develop a framework for understanding financial, cost and management accounting and their different aspects. It will guide you to the process of flow of financial information through a business organization up till its communication with external stakeholders.

Course Outcomes:

CO 1: Maintain records of monetary data in an organized manner

CO 2: Apply the accounting equations and accounting mechanics

CO 3:Preparation of Ledgers, Trial Balance, Balance Sheet and Profit and Loss Account

CO 4: Preparation of Cash Flow Statement

CO 5:Preparation and understanding of Corporate Financial Statements & Corporate Annual Reports

Course Content
Unit No	Topic	Content	No of Lectures
1	Introduction	1. Meaning and Scope of Accounting 2. Accounting Concepts, Principles And Conventions 3. Capital And Revenue Expenditures and Receipts 4. Contingent Assets and Contingent Liabilities 5. Accounting Policies 6. Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates 7. Accounting Standards	8
2	Accounting Process and systems	1. Basic Accounting Procedures - Journal Entries 2. Ledgers 3. Trial Balance 4. Subsidiary Books and Cash Book 5. Balance Sheet 6. Profit and Loss 7. Cash Flow Statement	8
3	Preparation of Financial Statements	1. Introduction 2. Relationship Between Profit and Loss Account and Balance Sheet 3. Preparation of Profit and Loss Account 4. Preparation of Balance Sheet 5. Adjustment Entries 6. Adjusted Trial Balance	8
4	Corporate Financial Statements	7. Introduction 8. Books of Accounts to Be Kept by a Company 9. Financial Statements 10. Assets 11. Equity 12. Other Equity 13. Liabilities 14. Contingent Liabilities and Commitments 15. Revenue from Operations 16. Other Income 17. Expenses 18. Profit Before Exceptional Items and Tax 19. Exceptional Items 20. Tax Expense 21. Profit (Loss) for the Period from Continuing Operations 22. Discontinued Operations 23. Profit (Loss) for the Period 24. Other Comprehensive Income 25. Earnings per Share 26. Income Taxes 27. Dividend 28. Preliminary Expenses 29. Discount on Issue of Shares or Debentures 30. Capitalization of Profits 31. Preparing Profit and Loss Account and Balance Sheet	8
5	Understanding Corporate Annual Reports	1. Introduction 2. Notes to Accounts 3. Directors’ Report 4. Independent Auditors’ Report 5. Segment Information and Related Party Transactions 6. Corporate Governance Report 7. Management Discussion and Analysis Report 8. Business Responsibility Report 9. Value Added Statement 10. Economic Value Added Statement	8

Learning Resources:

Sr. No	Type	Details
1	Recommended Text Book	Financial Accounting: Fundamentals, Analysis and Reporting Author: R K Arora – Wiley Publication
2	Reference Books	1. Financial Accounting- Dr S N Maheshwari, CA Sharad K Maheshwari&DrSuneel K Maheshwari - S Chand Publication. 2. Financial Accounting: By A.Mukharji&M.Hanif (Tata McGraw-Hill Publishing Co. Ltd. New Delhi) 3. Advanced Accounts: By M.C.Shukla& S.P. Grewal (S.Chand& Co. Ltd. New Delh
3	Recommended Research Journals	1. The Chartered Accountant: Journal of the Institute of Chartered Accountants of India. 2. The Accounting World : ICFAI Hyderabad
4	Recommended Magazines	1. Commerce and Business Researcher 2. Business Today 3. Indian journal of Accounting
5	Recommended Journal
6	Recommended Websites	1. http://www.icai.org/ 2. https://www.coursera.org/
7	Recommended Tech- Talks	1. CA Praveen Sharma 2. CA GirishAhuja

Teaching Plan :

BBA Sem I

Paper No. BA 103

Subject: Business Accounting

Subject Teacher: Dr. FCMA. Aparna Ghaisas

No.	Topics to be covered	Time (Min)	Proposed Date	Actual Date
1	Syllabus Discussion & Basics of Financial Accounting	50	17.08.23	17.08.23
2	Conventions, Types of Financial Accounting	50	17.08.23	17.08.23
3	Types of Expenditure Duel Effects, Types of Accounts & Rules of Accounts	50	22.08.23	22.08.23
4	Journal Entries -Practice	50	22.08.23	22.08.23
5	Journal Entries -Practice	50	24.08.23	24.08.23
6	Journal Entries -Practice	50	24.08.23	24.08.23
7	Journal Entries -Practice	50	29.08.23	29.08.23
8	Journal Entries -Practice	50	29.08.23	29.08.23
9	Leger Postings & Balancing Ledger	50	31.08.23	31.08.23
10	Trial Balance	50	31.08.23	31.08.23
11	Trial Balance - Practice	50	07.09.23	05.09.23
12	Final Accounts - Introduction	50	07.09.23	05.09.23
13	Final Accounts - Adjustments	50	21.09.23	07.09.23
14	Final Accounts - Adjustments	50	21.09.23	07.09.23
15	Final Accounts – Practice	50	26.09.23	12.09.23
16	Final Accounts – Practice	50	26.09.23	12.09.23
17	Final Accounts – Practice	50	03.10.23	14.09.23
18	Final Accounts – Practice	50	03.10.23	14.09.23
19	Final Accounts – Practice	50	05.10.23	21.09.23
20	Final Accounts – Practice	50	05.10.23	21.09.23
21	Final Accounts – Practice	50	17.10.23	26.09.23
22	Final Accounts – Practice	50	17.10.23	26.09.23
23	Final Accounts – Practice	50	19.10.23
24	Final Accounts – Practice	50	19.10.23
25	Books of Accounts to Be Kept by a Company	50	26.10.23
26	Formats of Final Accounts for Company	50	26.10.23
27 .	Schedule III : Balance Sheet	50	31.10.23
28	Schedule II : Profit & Loss	50	31.10.23
29	Company Final Accounts Practice	50	02.11.23
30	Company Final Accounts Practice	50	02.11.23
31	Company Final Accounts Practice	50	07.11.23
32	Company Final Accounts Practice	50	07.11.23
33	Company Final Accounts Practice	50	09.11.23
34	Company Final Accounts Practice	50	09.11.23
35	Company Final Accounts Practice	50	21.11.23
36	Company Final Accounts Practice	50	21.11.23
37	Company Final Accounts Practice	50	23.11.23
38	Company Final Accounts Practice	50	23.11.23
39	Cash Flow Statement	50	28.11.23
40	Directors’ Report	50	28.11.23
41	Independent Auditors’ Report	50	30.11.23
42	Corporate Governance Report	50	30.11.23
43	Management Discussion and Analysis Report & Business Responsibility Report	50	05.12.23
44	Economic Value Added Statement	50	05.12.23

Subject Teacher Director

Teacher: Dr Aparna Ghaisas

Managerial Economics

Name of the Course: Managerial Economics

Course Instructor:

Name: CA Sagar Patil

Office Number: 9225631657

Phone:9225631657

Email: ca.sagardpatil@gmail.com

Office hours: 10.00 am to 5.30 pm

Location: Nigdi, Pune

Teaching Assistant:

Name:

Contact:

Office Hours: Time slots

Location

Level (who can take this course?): Beginner
Credit: 3-0-3-4.5
Evaluation: Viva, Presentations, MCQ Exam
Breakup of evaluation: % wise – 35-35-30
Maximum Number of Students: 120

Course Objectives: Business Economics, also called Managerial Economics, is the application of economic theory and methodology to business. Business involves decision-making. Decision making means the process of selecting one out of two or more alternative courses of action. The question of choice arises because the basic resources such as capital, land, labor and management are limited and can be employed in alternative uses. The decision-making function thus becomes one of making choice and taking decisions that will provide the most efficient means of attaining a desired end, say, profit maximization.

Prerequisites: None

Course Syllabus:

1. Foundations of Managerial Economics

2. Production Functions

3. Market Structure

4. National Income

5. Macro-economic environment

Lesson Plan:

Sr. No	Content (Daily Plan)	Date (Proposed)
1	General foundations of managerial economics	16/8/23
2	Micro and macro economics	16/8/23
3	Circular flow of activity	17/8/23
4	Nature of the firm	18/8/23
5	Objectives of firms	23/8/23
6	Demand Analysis and Estimation	23/8/23
7	Determinants of Demand	24/8/23
8	Elasticity of Demand	25/8/23
9	Demand Forecasting	30/8/23
10	Law of Variable Proportions	30/8/23
11	Theory of the Firm	31/8/23
12	Production Functions in Short Run and Long Run	01/9/23
13	Determinants of Cost	06/9/23
14	Cost Forecasting – Short run and long run	06/9/23
15	Types of Costs	07/9/23
16	Analysis of Risk and Uncertainty	08/9/23
17	Introduction to National Income	13/9/23
18	National Income Concepts	13/9/23
19	Models of National Income Determination	14/9/23
20	Economic Indicators	15/9/23
21	Technology and Employment	20/9/23
22	Phases of Business Cycles	20/9/23
23	Management of Cyclical Fluctuations	21/9/23
24	Fiscal and Monetary Policies	22/9/23
25	Student Presentations and Continuous Assessment	27/9/23
26	Student Presentations and Continuous Assessment	27/9/23
27	Perfect Competition	29/9/23
28	Monopoly	04/10/23
29	Oligopoly and Duopoly	04/10/23
30	Monopolistic Competition	05/10/23
31	Pricing and employment of inputs under different market structures	06/10/23
32	Price Discrimination	11/10/23
33	Economic Transition in India	11/10/23
34	Liberalization, Privatization and Globalization	12/10/23
35	Business and Government	13/10/23
36	Public Private Partnership and Industrial Finance	18/10/23
37	Foreign Direct Investment	18/10/23
38	Viva and continuous assessment	19/10/23
39	Viva and continuous assessment	20/10/23
40	Viva and continuous assessment	25/10/23
41	Viva and continuous assessment
42	Viva and continuous assessment
43	Viva and continuous assessment

Laboratory

Sr. No	Content	Date

Course Outcome: Understanding foundations of Managerial Economics, Understanding Production Functions, Studying Market Structure, Studying National Income, Economic Indicators and Business Cycles, Studying macro-economic environment and its relevance to business

Text Book: Yogesh Maheshwari, Managerial Economics – Phi Learning, New Delhi

Reference Book: Managerial Economics by D.M. Mithani

Study Materials: Journal of International Business and Economics

Teacher: CA Sagar Patil

Fundamentals of Management

Program	Year of Study	Semester	Course Type
B.B.A	1^st Year	I	Core Course

Course Full Title	Fundamentals of Management
Course Short Title	FOM
Course Code	101
Course Credit	4

Course Description

The objective of this course is to introduce students to the principles of general management theory and to explain the interface between management and the business environment. Key aspects of the functional areas of management will be introduced (i.e., planning, organizing, leading, and controlling the use of economic and human resources to accomplish organizational goals), and the nature of organizational processes will be explained (e.g., processes related to organizational design such as decision making, leadership and communication.) The interface with the business environment will also provide students with a broad introduction to the current trends in management and international business conditions, organizational cultures, marketing, social responsibility and business ethics.

Course Outcomes:

CO 1: Understand basic principles and concept, nature &evolution of Management

CO 2: Understandvarious functions of management

CO 3: Apply managerial skills in business environment

CO 4: Relate to the current trends in management

CO 5: Understand the nuances of decision making

Unit No	Topic	Content
1	Nature of Management and Evolution of Management Thoughts	Meaning, Definition, Nature – Importance & Functions – Management- an Art, Science and Profession – Management as Social System – Concept of Management – Administration – Organization – Universality of management Contribution of F.W. Taylor – Henry Fayol, Elton Mayo, Chester Barnard & Peter Drucker to the management thought Various approaches to management (i.e. School of management thought) Indian management thought

2

Functions of Management : Part – l

Planning – Meaning – Need & Importance,
Types levels – Advantages & limitations –
Forecasting – Need & Techniques –
Decision making – Types – Process of rational decision making & techniques of decision making

3

Functions of Management : Part – II

Organizing – Elements of organizing & process – Types of organizations –
Delegation of authority – Need – Difficulties in delegation –
Decentralization –
Staffing – Meaning & importance –
Direction – Nature – Principles –
Leadership – Meaning – Styles, qualities & functions of leaders

4

Functions of Management : Part – III

Controlling – Need, nature, Importance, Process & techniques –
Co-ordination – Need – Importance –
Communication – Types & Importance –
Motivation – Importance – Theories

5

Recent Trends in Management

Management of change –
Management of Crisis –
Total Quality Management –
Stress Management – International Management

Learning Resources:

Sr. No	Type	Details
1	Recommended Text Book	1. Fundamentals of Management by Robbins, S.P. and Decenzo, D.A., Pearson Education Asia, New Delhi.
2	Reference Books	1. Management by Koontz and Wechrich, TMGH 2. Management by Stoner, et. al., Prentice Hall of India, New Delhi 3. Essentials of Management by Tripathi&Reddi 4. Management by SatyaRaju
3	Recommended Research Journals	1. Foundations of Management-The Journal of Warsaw University of Technology 2. Journal of Management Studies
4	Recommended Magazines	1. Universal Business School (e- Magazine) 2. Management Magazine (iup publications) 3. Diversity MBA magazine
5	Recommended Journal	1. The Five Minds of a Manager by Gosling, Jonathan, Minttzberg, Henry, Harvard Business Review.
6	Recommended Websites	1. http://www.iupindia.in 2. www.nxtbook.com 3. www.free-management-ebooks.com 4. www.sciencemag.org 5. http://www.drukerinstitute.com/link/about-peter- druker/
7	Recommended Tech- Talks	1. Sheryl Sandberg –Face book COO 2. KrassimirPetrov

Teacher: Prasad Deshpande

Sem I (2023)

LCS BBA Sem 2

Organizational Behavior

Business Accounting

Subject Teacher: Dr. FCMA. Aparna Ghaisas

Managerial Economics

Fundamentals of Management

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