Building Technology & Services

it is the application of technology to the design of buildings. It is a component of architecture and building engineering and is sometimes viewed as a distinct discipline or sub-category.

Teacher: Dr. Pravin Gorde

Category: Sem II (2024-2025)

Business Accounting

Course Syllabus

103 Business Accounting

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

Course Full Title	Business Accounting
Course Short Title	BA
Course Code	103
Course Credit	4

Course Description

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

Category: Sem I (2023)

Business Accounting

Teacher: Dr Aparna Ghaisas

Category: Sem I (2024-2025)

Business Accounting

Teacher: Dr. Palash Bairagi

Category: BBA SEM I

Business Entrepreneurship

Course Outcomes:

CO 1: Understand the concept of Entrepreneurship

CO 2: learn new venture creation process

CO 3: Understand the nuances of Project Management

CO 4: Know how to raise finance and institutions supporting Entrepreneurship

CO 5: Analyze the reasons of industrial sickness

Unit No	Topic	Content
1	Introduction to Entrepreneurship	Foundations of Entrepreneurship- who is an entrepreneur, benefits, challenges Evolution of Entrepreneurship Types of entrepreneurs – young, women, minority, immigrant, part-time, home based, family business, coprenuers, corporate castoffs, corporate drop outs, retiring baby boomers Difference between manager and an entrepreneur, Intrapreneurship Entrepreneurial Competencies Entrepreneurial Motivation Creativity, Innovation and Entrepreneurship
2	New Venture Creation	Identifying the Business Opportunity Feasibility Analysis Crafting a business plan- Forms of Business ownership – Sole Proprietorship, partnership, Corporations, limited liability company, Franchising
3	Project Management	Role of a Project Manager Project Life Cycle Project investment proposal – project analysis, Market analysis, technical analysis, Economic analysis, ecological analyses, Project Evaluation and Selection – payback period, accounting Rate of Return, net Present value, internal Rate of Return Project financing – equity financing, angel investing, debt financing.
4	Institutions supporting Business Enterprises	National Board for Micro, small and Medium enterprises Khadi and Village Industries (KVIC) MSME NSIC National Science and Technology entrepreneurship development Board(NSTEDB) DIC, SFC, SIDC, NABARD, SIDBI, EPC
5	Why do businesses fail?	Industrial Sickness Symptoms of Sickness Rehabilitation of Sick Units Winding up a company

Learning Resources:

Sr. No	Type	Details
1	Recommended Text Book	Entrepreneurship Development and Small Business Enterprises, Pearson, Poornima M. Charantimath
2	Reference Books	Essentials of entrepreneurship and Small Business Management , Pearson, Norman M. Scarborough, Jefferey R. Cornwall
3	Recommended Research Journals	Journal of Small Business and Entrepreneurship Development International Journal of Small Business and Entrepreneurship Research (IJSBE
4	Recommended Magazines	1. Harvard Business Review
5	Recommended Websites	1. https://www.entrepreneur.com/topic/inspiration 2. https://www.forbes.com/
6	Recommended Tech- Talks	https://www.ted.com/talks/paul_tasner_how_i_became_an_entrepreneur_at_66?language=en https://www.ted.com/talks/cameron_herold_let_s_raise_kids_to_be_entrepreneurs?language=enhttps://www.ted.com/talks/natalie_fratto_3_ways_to_measure_your_adaptability_and_how_to_improve_it