BBA 207 Course Plan

Unit No.	Lecture No.	Topic	Sessional Outcome	Mapping with CO	ICT Tools / Class Material (PPT )	First Shift	Second Shift	Guest Lecture	Expert Lecture
1	L1	Meaning, Objectives, and Scope of management accounting, Difference between financial accounting, cost accounting and management accounting	Students will be able to understand the meaning and scope of management accounting and differentaite between different branches of acounting	CO1
1	L2	Comparative financial statements, common size financial statements	Students will be able to comprehend comparative financial statements and common size financial statements	CO2
1	L3	Trend Analysis	Students will understand the meaning of trend analysis	CO2
1	L4	Trend Analysis - Numericals	Discuss the numerical problems of trend analysis	CO2
1	L5	Trend Anallysis application through analysis of financial statement	Explain the trend analysis of financial statement	CO2
1	L6	Trend Analysis on excel	Explain the trend analysis with the use of excel	CO2
1	L7	Concept of Ratio Analysis, type of Ratios	Students will be able to understand the meaning of Ratio Analysis and type of ratios.	CO4
1	L8	Types of Ratios and its application	Explain the types of ratios with numerical examples.	CO4
1	L9	Problem Solving Session	Discuss the problems related to ratios	CO4
1	L10	Revision	Discuss the project work on Ratio Analysis	CO4
1	L11	Cash Flow Statement - Concept & Importance	Explain the concept of cash flow statement and its importance	CO5
1	L12	Application and analysis of financial statements through cash flow	Apply the concept of financial statements through cash flow staement	CO5
1	L13	Revision	Discuss the previous year questions with students	CO5
1	L14	Problem Solving Session	Studenst will be able to clear their doubts.	CO5
1	L15	Group Discussion	Students will be able to understand by developing their thinking capacity	CO2
2	L16	Concept of budgeting and budgetary control	Students will be able to understand the scope and concept of budegting and budgetary control.	CO3
2	L17	Objectives, Merits, and limitations of Budgetary Control	Students will be able to understand the objectives, merits and limitations of budgetaty control	CO3
2	L18	Type of Budgets - Functional Budget	Discuss various types of budgets	CO3
2	L19	Meaning and prepration of Fixed and Flexible budget	Students will be able to understand the difference between fixed and flexible budget.	CO3
2	L20	Zero Based Budgeting	Explain the concept of zero based budgeting	CO3
2	L21	Numericals	Discuss problems of zero based budgeting	CO3
2	L22	Performance Budget	Explain the meaning and concept of performance budget	CO3
2	L23	Problem Solving Session	Discuss problems of performance budget	CO3
2	L24	Difference between various type of budgets and its importance	Students will be able to differentiate between different types of budgets	CO3
2	L25	Concept of Variance and its importance	Students will be able to understand the concept of variance and its importance	CO1
2	L26	Categorization of Variance	Explain types of variance with formula	CO1
2	L27	Material Variance	Students will be able to understand materials variances with numerical problems	CO1
2	L28	Labour Variance	Students will be able to understand labour variances with numerical problems	CO1
2	L29	Overhead Variance	Students will be able to understand overhead variances with numerical problems	CO1
2	L30	Problem Solving Session	Discuss advanced problems of different types of variances	CO1
3	L31	Concept of Costing, Difference between cost and costing, Relationship between costing and profit	Students will be able to differentiate between costing and profit	CO1
3	L32	Type of costing and its useges	Explain types of costing and its usage in real business environment	CO1
3	L33	Concept of Marginal costing	Students will be able to understand meaning and concept of marginal costing	CO1
3	L34	Concept of Variable Costing	Students will be able to understand meaning and concept of variable costing	CO1
3	L35	Concept of Absorption Costing	Students will be able to understand meaning and concept of absorption costing	CO1
3	L36	Problem Solving Session	Discuss the problems related to different types of costing	CO1
3	L37	Project work on costing system	Discuss with students the project work on costing system	CO1
3	L38	Concept of Cost-Volume - Profit Analysis	Student will be able to understand the meaning and concept of Cost Volume Profit analysis	CO1
3	L39	P/V Ratio, Breakeven analysis	Discuss the numerical problems of P/V Ratio and Breakeven analysis	CO1
3	L40	Algebraic And Graphic Methods	Explain the concept by using algebraic and graphic methods	CO1
3	L41	Calculating Angle of Incidence	Students will be able to understand and calculate the angle of incidence	CO1
3	L42	Margin of Safety - Concept, uses and application	Students will be able to understand the concept and of margin of safety with its uses and application	CO1
3	L43	Problem Solving Session	Students will be able to clear their doubts	CO1
3	L44	Revision	Discuss the previous year questions with students	CO1
3	L45	Discussion	Students will be able to understand the concept by discussing various problems	CO1
4	L46	Decision Making Aspects based on Marginal Cost Analysis	Students will be able to understand decision making aspects on marginal cost analysis	CO1
4	L47	Profitable product mix based on cost analysis	Explain the profitable product mix based on cost analysis	CO1
4	L48	Tutorial	Discuss the problems related to marginal cost analysis	CO1
4	L49	Make or Buy decisions based on cost analysis	Students will be able to understand make or buy decisions by considering cost.	CO1
4	L50	Tutorial	Discuss the problems related to make or buy decisions	CO1
4	L51	Analysis the cost effect of addition or elimination of a product line	Students will be able to analyse the cost effect of addition or elimination of a product line with examples	CO1
4	L52	Decision taken on selling or further processing of a business concerns	Explain the decision taken on selling or further processing of business concerns	CO1
4	L53	Taking Decisions related with operate or shut down of a business unit	Students will be able to understand whether it is optimal to operate or shut down a business unit	CO1
4	L54	Using spreadsheets for taking managerial decisions	Explain the concept by using spreadsheets for taking managerial decisions	CO1
4	L55	Tutorial	Explain the problem related to operating and shut down of a business unit	CO1
4	L56	Simulation Exercise	Students will percieve the concept by using simulation exercise.	CO1
4	L57	Presentation Session	Students will be able to ubderstand the concept by presention session	CO1
4	L58	Contemprary Issue Session	Students will be able to ubderstand the concept by presention session	CO1
4	L59	Problem Solving Session	Students will be able to clear their doubts	CO1
4	L60	Revision	Discuss the previous year questions with students	CO1

# As per Scheme & Syllabus Of Guru Gobind Singh Indraprastha University, New Delhi 2022-23 Onwards.