bnepathshala

 BBA- VI SEMESTER BBA-N605  AUDITING  Objective: To understand objective and concepts of auditing and gain working knowledge of generally accepted auditing procedures and of techniques and skills needed to apply them in audit and attestation engagements and solving simple case – studies.  Unit I  Introduction: Meaning and objectives of Auditing, Types of Audit, Internal Audit, Audit Programme, Audit Notebook, Routine Checking and Test Checking.  Unit II  Internal Check System: Internal Control, audit Procedure: Vouching Verification of Assets and Liabilities. Audit of Limited Companies: Company Auditor- Appointment, Powers, Duties and Liabilities. Auditor‟s Report and Audit Certificate.  Unit III  Special Audit, Audit of Banking Companies, Audit of Insurance Companies, Audits of Educational Institutions, Audit of Cooperative Societies, Efficiency Audit, Social Audit etc.   Unit IV  Recent trends in Auditing: Nature and Significance of Cost Audit, Tax Audit, Management Audit.   Only thr

 BBA- IV SEMESTER    BBA-N406 OPERATION RESEARCH  Objective: This course is designed to develop a deeper understanding of quantitative techniques, which could be successfully used for improving the quality of managerial decisions. The students will study this course with a generalist approach and avoid the minor details of the topics prescribed hereunder.  Unit I  Nature, Definition & characteristics of operations research, Methodology of DR, Models in OR; OR & managerial Decision making, OR techniques.  Unit II  Linear Programming: Introduction, Advantages of Linear Programming, Applications areas of Linear Programming. LPP-problem formulation, Graphic Method, Simplex Method (including Big M method)  Unit III  Transportation- North West Corner Rule, matrix Minima & VAM Methods, Degenerating, MODI Method. Assignment Problems, Decision making under Uncertainty-Criteria of Maximax, maximin, Maximax Regret, lap lace & Hurwitz; Decision making under Risk- Criteria of EMV &a

 BBA- IV SEMESTER BBA-N403  PRODUCTION MANAGEMENT  Objective: The objective of the subject is to make the students understand the concepts of production management of an industrial undertaking and the benefits of automation.   Unit I  Nature & Scope of Production Management, Functions of Production Management, Production Systems, responsibilities of Production manager; Production Planning & Control (PPC), Objectives of PPC.  Unit II  Types of manufacturing Systems: Intermitted & Continuous Systems etc., Product design & development; Plant Location & Plant layout.  Unit III  Materials Management & Inventory Control: Purchasing Economic Lot quality/Economic Order Quantity (EOQ), Lead time, Reorder level. Brief of ABC analysis, Stock Keeping.  Unit IV  Quality Control: Quality, Quality assurance, Quality Circles, TQM, JIT, Statistical Quality Control (SQC) Only three days in a week  Monday, Tuesday, Wednesday Time: 10:00 AM to 11:00 AM. Online Class Zoom Link  Clic

 BBA- II SEMESTER  BBA-N204  PRINCIPLES OF ACCOUNTING  Objective: The objective of this course is to familiarize the students with basic concepts and methods of Financial Accounting as a practical subject in Business Management  Unit I   Accounting Standards in India, Concept of GAAP (Generally Accepted Accounting Principles) International Accounting Standards, Accounting for Price level changes.  Unit II  Accounting of Non-trading Institutions, Joint Venture A/c Consignment A/c, Accounts of banking companies and General Insurance companies, Departmental Accounts and Branch Accounts.  Unit III  Accounts-related to Hire Purchase and Instalment payment transactions, Royalty Accounts.  Unit IV  Partnership Accounts: Final Account, Reconstitution of Partnership firms admission, retirement and death of a partner, Dissolution of Partnership (Excluding insolvency of Partner). Only three days in a week  Thursday, Friday, Saturday  Time: 1:00 PM to 2:00 PM. Online Class Zoom Link  Click here  P