BBA 1st Year Subjects 2025: Semester-Wise Subjects List & Syllabus

List of BBA subjects in the first semester

Syllabus

Microeconomics

Unit 1: Individual demand, market demand, individual supply, market supply, market equilibrium; Elasticities of demand and supply; Price elasticity of demand, income elasticity of demand, cross price elasticity of demand, elasticity of supply

Unit 2: Cardinal utility theory; ordinal utility theory: in difference curves, budget line, consumer choice, price effect, substitution effect, income effect for normal, inferior and giffen goods

Unit 3: Optimising behaviour in the short run: product curves, law of diminishing margin productivity, stages of production; optimizing behaviour in the long run: isoquants, isocost line, optimal combination of resources; traditional theory of cost: short run and long run; modern theory of cost.

Unit 4: Perfect competition: basic features, short run equilibrium of firm/industry, long run equilibrium of firm/industry, monopoly: basic features, short run equilibrium, long run equilibrium, comparison with perfect competition, welfare cost of monopoly; price
discrimination; monopolistic competition: basic features, demand and cost, short run equilibrium, long run equilibrium, excess capacity; oligopoly kinked demand curve model, dominant price leadership model

Statistics for Business Decisions

Unit 1: Data and its Descriptive Analysis

Unit 2: Correlation and Regression Analysis 

Unit 3: Random Variable Analysis

Unit 4: Introduction to Estimation and Hypothesis Testing 

Financial Accounting and Analysis

Unit 1: Introduction to Financial Accounting

Unit 2: Preparation of Financial Statements

Unit 3: Global Accounting Standards/IFRS

Unit 4: Analysing Financial Statements

Fundamentals of Financial Management

Unit 1: Nature of Financial Management

Unit 2: Strategic Investment Decisions

Unit 3: Strategic Financing Decision

Unit 4: Working Capital Management

Fundamentals of Stock Trading

Unit 1: Basics of Investment & Investment Environment

Unit 2: Indian Securities Market

Unit 3: Online Security Trading

Unit 4: Investing in Mutual Funds

Essentials of Financial Investments

Unit 1: Investments – An Overview

Unit 2: Risk – Return Analysis

Unit 3: Security Analysis

Unit 4: Fundamentals of Valuation and Portfolio Analysis

Emerging Banking and Financial Services

Unit 1: An overview of the Indian Banking system; Major Banking Reforms in the last decade: Payment banks, Monetary Policy Committee, MCLR Based Lending, Innovative Remittance Services; Issues in financial reforms and restructuring; Future agenda of reforms: Assessing Non- Performing Assets in Indian Banking, Previous methodologies for recovery, Impact of Gross NPAs on a bank’s bottom line – burning need for bad banks, Functioning of Bad Banks, Government backing for bad banks - National Asset Reconstruction Company Ltd. (NARCL)

Unit 2: Introduction to neobanks, Functions of neobanks, Operating Model of neobanks, Regulatory requirements for setting up and running neobanks, Emerging need for neobanks, neobanks vs traditional banks. Merger & Acquisition: Introduction, Benefits of mergers, Synergies accruing out of mergers, Regulatory mechanisms surrounding M&A in banking, Case-studies of recent banking mergers and related outcomes

Unit 3: 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 Lessee’s angle (PV and IRR methods) and Lessor’s perspective, Hire Purchase interest &Instalment, difference between Hire Purchase & Leasing, Choice criteria between Leasing and Hire Purchase, mathematics of HP

Unit 4: Venture Capital: Concept, history and evolution of VC, the venture investment process, various steps in venture financing, and incubation financing. Credit Ratings: Introduction, types of credit rating, advantages and disadvantages of credit ratings, Credit rating agencies and their methodology, International credit rating practices. Securitisation: Concept and Process, Credit Enhancement parties to a Securitisation Transaction, Instruments of Securitisation, Types of Securities, Securitisation in India

Economic Legislation

Unit 1: Competition Act and Fugitive Economic Offenders Act

Unit 2: Insolvency and Bankruptcy Code

Unit 3: Prevention of Money Laundering Act

Unit 4: Foreign Exchange Management Act

List of BBA subjects in the second semester

Units

Cost and Management Accounting

Unit 1: Nature, Scope of Management Accounting

Unit 2: Cost-Volume-Profit Analysis

Unit 3: Budgets and Budgetary Control

Unit 4: Standard Costing and Variance Analysis

Unit 5: Contemporary Issues in Cost Accounting and Management Accounting

Quantitative Techniques 

Unit 1: Optimization: Linear Programming Problem

Unit 2: Transportation and Assignment Problem

Unit 3: Network Analysis

Unit 4: Decision Theory

Macroeconomics

Unit 1: Introduction to Macroeconomics and National Income Accounting

Unit 2: Theory of Income Determination and Interest Rate

Unit 3: Inflation

Unit 4: Balance of Payment and International Trade

Fundamentals of Econometrics

Unit 1: Introduction to Econometrics and an overview of its applications; Simple Regression with Classical Assumptions; Properties of estimators, Least Square Estimation and BLUE, Multiple Regression Model and Hypothesis Testing Related to Parameters – Simple and Joint. Functional forms of regression models

Unit 2: Understanding the impact of change in scale of variables on output. Indicators of Goodness of fit of a model; Understanding and calculation of R Square and adjusted R Square.Understanding and calculation of information criteria for model selection: AIC, BIC, and HQC. Understanding of outliers and their impact on the model’s output

Unit 3: Violations of Classical Assumptions: expected value of error term is zero, normality, multicollinearity, heteroscedasticity, autocorrelation, and model specification errors, their identification, their impact on parameters; tests related to and impact on the reliability and the validity of inferences in case of violations of Assumptions; methods to take care of violations of assumptions

Unit 4: Dummy variables: Intercept dummy variables, slope dummy variables, Interactive dummy variables, Use of Dummy Variables to model qualitative/Binary/Structural changes, Response Regression Models or Regression Models with Limited Dependent Variables - Use of Logit, and Probit Models

Essentials of Financial Investments

Unit 1: Investment- An Overview

Unit 2: Risk- Return Analysis

Unit 3: Security Analysis

Unit 4: Fundamentals of Valuation and Portfolio Analysis

Personal Finance

Unit 1: Basics of Personal Finance and Tax Planning

Unit 2: Managing Insurance Needs

Unit 3: Managing Investments

Unit 4: Investing in Real Estate and Retirement Planning