1
SCIENCE COLLEGE (AUTONOMOUS)
HINJILICUT - 761 102
GANJAM, ODISHA
COURSES OF STUDIES
FOR
BACHELOR OF BUSINESS ADMINISTRATION
First Semester Examination- 2014-15
Second Semester Examination- 2014-15
Third Semester Examination- 2015-16
Fourth Semester Examination- 2015-16
Fifth Semester Examination- 2016-17
Sixth Semester Examination- 2016-17
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COURSES OF STUDIESCOURSES OF STUDIESCOURSES OF STUDIESCOURSES OF STUDIES
FOR
BACHELOR OF BUSINESS ADMINISTRATION
Semester wise distribution of subjects and marks are given below:
First Semester
Paper No. Subject Term End Exam Internal Total
1.1 Principles & Practice of Manage-ment
80 20 100
1.2 Managerial Economics 80 20 100 1.3 Quantitative Techniques 80 20 100
Second Semester
2.1 Cost & Management Accounting 80 20 100 2.2 Financial Accounting 80 20 100
2.3(a) Business Data Processing & Computer Application
60 15 75
2.3(b) practical 25 - 25 Third Semester
3.1 Business Communication Skill 80 20 100 3.2 Business Environment & Law 80 20 100 3.3 Marketing Management 80 20 100
Fourth Semester
4.1 Human Resources Management 80 20 100 4.2 Production Management 80 20 100 4.3 Retail Management 80 20 100 4.4 Financial Management 80 20 100
Fifth Semester
5.1 Organizational Behaviour 80 20 100
Finance Specialization
5.2 Working Capital Management 80 20 100 5.3 Security Analysis & Portfolio Man-
agement 80 20 100
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Sixth Semester
Finance Specialization
6.1 Risk & Insurance Management 80 20 100 6.2 Management of Financial Service 80 20 100
6.3(a) Seminar Presentation - 50 50 6.3(b) Comprehensive Viva-voce 50 - 50
6.4 Project Report 100 - 100 Total Marks 2000
FIRST SEMESTER
Paper -1.1
PRINCIPLES & PRACTICE OF MANAGEMENT
Unit-I
Management: Nature, scope and importance, Management: Arts, Science of
Professional Management vs. Administration Scientific Management Theory.
Unit-II
Function of Management: Planning, Organizing, Staffing, Directing, Control-
ling Planning: Nature and purpose, Steps and techniques of Planning. Different
types of Plan Objectives, Policies, Procedures and Methods, Decision-making
Process.
Unit-III
Organizing: Nature and importance of Organization structure. Departmenta-
tion, Delegation of Decentralization of Authority, Span of Control, Types of Organi-
zation.
Unit-IV
Staffing: Nature and Purpose: Directing and Leading: Meaning of Communi-
cation Leadership, Motivation: Nature, importance, and process.
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CASE STUDY
BOOKS RECOMMENDED:
1) Management—Theory & practice: B. S. Moshal, Golgotha Publishing Com-
pany.
2) Principles of Management: Terry & Franklin, A. I. T. B. S. Text Books.
3) The process of Management—W. H. Newman, Prentice Hall of India.
4) Principles & Practice of Management—Shyamal Banerjee.
5) Principles of Management-- L. M. Prasad.
Paper -1.2
MANAGERIAL ECONOMICS
Unit-I
Meaning Managerial Economics. Difference between Business and Eco-
nomic theory. Profit: Why are Profits necessary. Profit maximization and optimiza-
tion. Opt of Profits as alternatives.
Unit-II
Demand Analysis: Meaning of Demand, Types of Demand. Law of Demand
and Elasticity of Demand.
Unit-III
Demand forecasting and selection of forecasting techniques.
Unit-IV
Production and Cost analysis: Production, function, Laws of Return, Return
to sales, Meaning and Nature of costs, types of cost curves in the short period and
long period product decision.
CASE STUDY
BOOKS RECOMMENDED:
1) D. H. Chaturvedi— Micro Economics, Golgotha Publishing Company, Delhi.
2) R. N. Varshney and K. N. Maheswari -- Managerial Economics, Sultan
Chand & Sons, Delhi.
3) G. S. Gupta-- Managerial Economics, Tata Mc. Hill, New Delhi.
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Paper -1.3
QUANTITATIVE TECHNIQUES
Unit-I
Meaning and Definitions, Scope and limitation, Statistical enquires—
Methods and types.
Unit-II
Classification and Tabulations: Collection, Classification, Tabulations, anal-
ysis, interpretation of data and frequency distribution.
Unit-III
Measures of Central tendency: Mean, Median Mode.
Measures of Dispersion: Range, Quartile Deviation, Mean Deviation, Stan-
dard Deviation.
Unit-IV
Co- relation and Regression Analysis: Meaning of Co- relation, Karl Person
and Spherman’s Rank.
Co- relation, Co-efficient and Regression and equations and Trend, values.
Interpolation—Newton’s forward and Backward Interpolation, Lawton’s un-
equal Interpolation.
PROBLEM
BOOKS RECOMMENDED:
1) S. C. Gupta: Fundamentals of Statistics, Himalaya Publishing House, Mum-
bai.
2) S. P. Gupta: Statistical Methods— Sultan Chand & Sons, Delhi.
3) D. N. Elhance: Fundamentals of Statistics, Kitab Mahal, Allahabad.
4) R. I. Levin: Statistics for Manager, Prentice Hall of India, New Delhi.
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SECOND SEMESTER
Paper - 2.1
COST & MANAGEMENT ACCOUNTING
Unit-I
Nature and Scope of Cost Accounting and Management Accounting, Cost
Accounting Vs Management Accounting Vs Financial Accounting.
Unit-II
Basic Accounting concept. Analysis of Balance sheet, income statement,
Ratio Analysis.
Unit-III
Founds flow statement, Cash flow statements.
Unit-IV
Elements of Cost, Material cost, Direct and indirect Material, issue of Mate-
rials to production Pricing methods, Labor cost, Direct and indirect cost.
PROBLEM
BOOKS RECOMMENDED:
1) Gupta, Malic and Jain: Elements of Cost Accounting, Galgotia Publishing
Company Delhi.
2) Sharma and Gupta: Management Accounting Principles and Practice,
Kalyani Publication Delhi.
3) Prashad N. K.: Principles and Practices of Accounting.
4) Kaplan R. S. & Atksin A. A.: Advanced Management Accounting.
Paper - 2.2
FINANCIAL ACCOUNTING
Unit-I
Nature and Scope of Financial Accounting, Accounting Functions, objective
concepts.
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Double entry system—Roles of double entry book keeping, Subsidiary
books ledger, Trial balance.
Unit-II
Cash book, Single column Cash book, Double column and Triple column
Cash book, petty Cash book.
Unit-III
Bills of Exchange, Accommodation Bills, Discounting of Bills, Rectification of
errors, Banks Reconciliation statement.
Unit-IV
Preparation of Final account, manufacturing account, Trading account,
Profit and loss account, Balance sheets, Treatment of Outstanding and pre-paid
expenses, Methods of depreciation. Partnership Accounts, Principles of Partner-
ship business, Appropriation and capital accounts Admission; Retirement death
resolution.
PROBLEM
BOOKS RECOMMENDED:
1) P. V. Rathnam: Cost of Management Accounting, Starling Books.
2) Shukla and Grewal: Advanced Accountancy, S. Chand & Sons, Delhi
3) Dhaneja & Shastri: Finance and Accounting, Wheeler Publications.
4) Ghosh, Banerjee and Bansal: Principles and Practice of Accounting,
Galgotia Publishing Company Delhi.
Paper - 2.3(a)
BUSINESS DATA PROCESSING & COMPUTER APPLICATION
Unit-I
Introduction: Evolution of Computers, Computer basics, Data representa-
tion, Computer Hardware, Input Output devices, Central Processing Unit, Main
memory and storage units.
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Unit-II
Computer Software, Language Processors, Operating Systems, Utility soft-
ware.
Unit-III
Micro Computers: Evolution, Hardware and Software, MS-OFFICE (MS-
EXCEL)
Unit-IV
PROGRAMMING IN basic: Constants, Strings, Variables, INPUT, PRINT,
LET, END, REM, GOTO, READ-DATA, IF-THEN, ON- GOTO, NEXT and STOP
statements, Arrays Nested loops, MS-WORD: Familiarity in Word processing under
Windows, prancing documents appearance, Viewing pages and page format man-
aging and printing files, using bullets and paragraph numbers, search and replace
features, customizing word.
EXERCISE
BOOKS RECOMMENDED:
1) P. K. Sinha: Computer Fundamentals, Prentice Hall of India, New Delhi.
2) E. Balguruswamy: BASIC for Beginners, Prentice Hall of India, New Delhi.
3) V. Rajaraman: Fundamentals of Computer, Prentice Hall of India, New Del-
hi.
4) Mastering Office 97 by L. E. Moselay, D. M. Boodey, Chapters - 39 to 46.
Paper - 2.3(b)
PRACTICAL
MS-Office (MS- Word, MS-Excel, MS-Power point), PROGRAMMING
IN BASIC.
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THIRD SEMESTER
Paper - 3.1
BUSINESS COMMUNICATION SKILL
Unit-I
Business communication: Meaning, Ingredients, Feature communication,
Role and importance of communication in Business Process of Business commu-
nication.
Unit-II
Dimensions, Channels and media of communication: Downward Upward,
Literal and Diagonal communication, Formal and informal channel of communica-
tion and its merit/demerits Media of communication—Verbal and Non-verbal com-
munication.
Unit-III
Written communication skills for Business correspondence.
a) Personnel: Letters calling candidates for written test, Drafting of Interview
letters, Appointment orders.
b) Purchase: Request for quotations, tenders, taste orders complaints and fol-
low up.
c) Sales: Drafting sales letters, Circular letters, Drafting of Advertisements.
Unit-IV
Inter-departmental communication: Internal Memos, Office Circulars, Office
orders, Office notes.
EXERCISE
BOOKS RECOMMENDED:
1) K. K. Sinha-- Business communication— Galgotia Publishing Company.
2) P. K. Ghosh-- Business communication-- S. Chand & Co, New Delhi
3) Sushil Bhal-- Business communication today – Response Books—A division
of sag Publication.
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Paper - 3.2
BUSINESS ENVIRONMENT AND LAW
Unit-I
Business and Industry: Concept and meaning, Business and society, Objec-
tives of Business.
Unit-II
Business Environment: Concept, Significance, Inter-relationship between
Business and Environment. Factors influencing business environment.
Unit-III
Social and Cultural Environment: Meaning, Impact of Business, Social Re-
sponsibility of Business to employers, Consumers and the community as a whole.
Unit-IV
Economic Environment: Meaning, Economic systems, Economic Planning
Technological Environment: Meaning, Technological factors influencing business
Productivity, movement.
CASE STUDY
BOOKS RECOMMENDED:
1) K. Aswathappa: Essentials of Business Environment. Himalaya Publishing
house Mumbai.
2) Francis Cherunilam: Business Environment, Himalaya Publishing house
Mumbai.
3) Adhikary: Economic Environment and Business, S. Chand & Sons, Delhi
Paper - 3.3
MARKETING MANAGEMENT
Unit-I
Introduction: Definition, Nature, scope and importance of approach to the
study of Marketing. Traditional and modern concepts of marketing.
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Unit-II
Marketing Function: Marketing Mix, Features and characteristics of Market,
Market segmentation.
Unit-III
Product: Classification of Product, Industrial Vs Consumer products, Prod-
uct line, Product additions and deletions, New Product Development.
Unit-IV
Pricing: Pricing objectives, Basic Price concepts, Price determination, Fac-
tors influencing Pricing policies, Methods of Pricing, Pricing policies and strategies.
CASE STUDY
BOOKS RECOMMENDED:
1) P. Kotler: Principles of Marketing, Prentice Hall of India, New Delhi.
2) Gupta & Nair: Marketing Management, Sultan Chand &Co., New Delhi.
3) C. B. Momoria & Joshi: Principles of Marketing in India, Sultan Chand &Co.,
New Delhi.
4) Chundiff & still: Basic Marketing—Concept. Environment, Decisions.
5) V. S. Ramaswamy and S. Namakumari: Marketing Management, McMillan
India Ltd. Delhi.
FOURTH SEMESTER
Paper - 4.1
HUMAN RESOURCES MANAGEMENT
Unit-I
Meaning and functions of H.R.M.:
Manpower planning: Definition, Objective, Process, Sources of Recruitment
and Selection Recruitment procedure, Text and Interviews.
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Unit-II
Training and Development: Need, Objective and importance of Training
programme, Training within the organization, Training by outside agencies and
Management institutes HRD interventions.
Unit-III
Performance Appraisal: Need, methods of appraisal, Appraisal Programme.
Developing and administering appraisal programme. Wage and salary administra-
tion, various incentive schemes. Job evaluation.
Unit-IV
Promotion and Transfer: Purpose of promotion and transfer, Operational
expects, Practical limitations and seniority expects, Seniority Vs Merit, Policy ele-
ments in promotion.
CASE STUDY
BOOKS RECOMMENDED:
1) C. B. Mamoria: Personnel Management.
2) P. C. Tripathy: Personnel Management & Industrial Relations, Kalyani Pub-
lications.
3) R.S. Dwivedi: Human Resources Management.
4) Kumar S. & P. K. Padhy: Personnel Management & Industrial Relations, Sa-
tyaprakashan (Tech India Inc.), New Delhi.
5) K. Aswathappa: Personnel and Human Resources Management: Himalaya
Publishing house Mumbai.
Paper - 4.2
PRODUCTION MANAGEMENT
Unit-I
Introduction: Production functions, Design of Production system, Types of
process, Plant location and layout, Factors influencing plant location, Re-location,
Process and product layout, Layout of service facilities, Office layout.
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Unit-II
Materials management: Concepts purchasing department, Selection of ma-
terials and vendors, Purchasing organization.
Unit-III
Inventory management: Inventory management and control, ABC analysis.
Unit-IV
Standardization and simplification, Materials handling, Importance and se-
lection of Materials handling, Equipment, Modern handling equipment.
Unit-V
Work study: as a tool of a job. Study work, Standardization, Method study,
Techniques in used in design of work place layout.
BOOKS RECOMMENDED:
1) C. B. Gupta: Production and Productivity Management.
2) E. S. Buffa: Modern Production Management.
3) Samuel Eilon: Production Management.
4) J. L. Lundi: Effective Industrial Management.
Paper - 4.3
RETAIL MANAGEMENT
Unit-I
An Introduction to the Retailing definition structure. Different formats: Fran-
chising Direct Marketing/Direct selling-Exclusive shops-Destination stores-Chain
stores-Discount Stores and other current and emerging formats-issues and op-
tions: Concepts in retailing, Retailing.
Unit-II
Retail store location-Traffic flow and analysis-population and its mobility ex-
teriors and layout Customer traffic flows and pattern creative display: Merchandise
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Planning–stock turns. Retail branding, store image management Credit Manage-
ment, Retail Pricing, Return on per sq. feet of space-Retail promotions-Staying
ahead of competition.
Unit-III
Understanding the Supply Chain, Supply Chain performance; Achieving
strategic fit and Scope. Objective of supply Chain, important of Supply Chain driv-
ers and metrics.
Unit-IV
Demand Management and Customer Service, Collaborative Planning, Fore-
casting and Replenishment, Order fulfflment and Order Management, Customer
Service, Expected cost of Stock-outs.
CASE STUDY
TEXT BOOKS:
1) Gilbert David Retail Marketing Management Person.
2) Levy, Michael & Barton A. Weitz, Retailing Management, TMH.
3) Pradhan Swapna, Retailing Management (Text & Cases), TMH.
4) Chopra, Sunil and Meindi, Peter, Supply Chain Management, Strategy,
Planning and Operation, Prentice Hall of India.
Paper - 4.4
FINANCIAL MANAGEMENT
Unit-I
Business Finance: Conceptual foundations, Finance function in Business,
scope and objectives, Relation of finance with other business function.
Unit-II
Capital Budgeting: Significance, Derivation of Cash flows in capital budgeta-
ry situations, Different techniques—Traditional and Discount Cash flow tech-
niques—Merits and limitations.
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Unit-III
Capital Structure, Determinates and Significance.
Unit-IV
Working Capital Management Cash, Securities, Receivables and Inventory
management.
PROBLEM
BOOKS RECOMMENDED:
1) R. P. Rustagi: Financial Management, Galgotia Publishing Company, Delhi.
2) J. M. Pandey: Financial Management, Vikash Publishing House,Delhi.
3) V. K. Bhalla: Financial Management and Policy: Anmol Publications Pvt. Ltd.
Delhi.
FIFTH SEMESTER
Paper - 5.1
ORGANIZATIONAL BEHAVIOUR
Unit-I
Meaning scope and importance of Organizational Behaviour.
Learning theories, Maslow theory of motivation, Perception, Personality.
Unit-II
Leadership: Meaning, Nature Style and leadership effectiveness.
Unit-III
Group and Group Dynamics: Group-Decision making, Management of Or-
ganizational conflicts.
Unit-IV
Organizational structure: Organizational change and Organization culture.
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CASE STUDY
BOOKS RECOMMENDED:
1) Keith Davis: Organizational Behaviour, Tata McGraw Hill, New Delhi.
2) Stephen P. Robbins: Organizational Behaviour, Prentice Hall of India, New
Delhi.
3) Rao & Narayan: Organizational Behaviour.
FINANCE SPECIALIZATION
Paper - 5.2
WORKING CAPITAL MANAGEMENT
Unit-I
Concept of Working capital needs of Working capital, Determinates of Work-
ing capital, Dimensions of Working capital management, Optimum level of current
assets, Estimating Working capital needs, Financing current assets.
Unit-II
Management of Cash and Marketable securities: Motives of holding cash,
Cash forecasting and Budgeting, managing the cash flows. Controlling Disburse-
ments. Determining the optimum cash Balance.
Unit-III
Management of Accounts Receivable: Establishing optimum credit policy,
Credit policy variables, Credit procedures for individual accounts.
Unit-IV
Management of Inventory: Nature of inventories, Needs to hold inventories
Objectives of inventory management, Inventory management techniques. Trade
credit, Accrued, expenses and Deferred income, Bank finance for working capital
Regulation of Bank finance Tandon Committee and Chore Committee recommen-
dations.
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PROBLEM
BOOKS RECOMMENDED:
1) Financial Management—Pandey I. M., Vikash Publishing House, Delhi.
2) Fundamental of Financial Management, Prasanna Chandra- Tata McGraw
Hill.
3) Principles of Managerial Finance—Lawrence J. Gitman-Wiley.
4) Working Capital Management—Anmol Publication Lts.
Paper - 5.3
SECURITY ANALYSIS & PORTFOLIO MANAGEMENT
Unit-I
Securities and Securities Markets: Bonds, Stocks, Convertible securities,
organized Securities markets. Over the counter market.
Unit-II
Risk and Return: Risk classification, Systematic and unsystematic risk mea-
surement, Standard Deviation, Variance, Regression equations, Correlation coeffi-
cients, Attitudes towards return and risk. Measurements of returns, holding period.
Unit-III
Bond Analysis: Bond selection, Common Stock Analysis, Economic, Indus-
try and Company Analysis.
Unit-IV
Technical analysis, Fundamental analysis, efficient market theory. Portfolio
management: Portfolio theory and Diversification. Capital market theory, Portfolio
selection, monitoring and revision.
PROBLEM
BOOKS RECOMMENDED:
1) Francis Jack C.—Management of Investment—Mc Graw Hill.
2) Singh Preeti—Investment Management-- Himalaya Publishing house.
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3) Bhaiis V. K. -- Investment Management-- Sultan Chand & Co.
4) Graham, Dodd, Cottle—Security Analysis-- Mc Graw Hill.
5) Fischer Donald E.and Jorden Ronald-- Security Analysis and Portfolio man-
agement-- Prentice Hall
SIXTH SEMESTER
FINANCE SPECIALIZATION
Paper - 6.1
RISK & INSURANCE MANAGEMENT
Unit-I
Introduction to Risk Management: Definitions-Nature-Risk and Opportunity
Classification of Risk-Development of Risk Management. Approaches to fortuitous Risk
Management-Risk Management as a discipline within the Management Team-
Development Role of the Risk Manager-Risk Management in various organization-
Managing the Risk.
Unit-II
Risk Identification and Assessment Risk Assessment-Risk Analysis-
Risk/Source Identification-Risk Estimation-Risk Evaluation-Assessment process-
Classification of risks:-Strategic-Operational Financial.
Unit-III
Risk Identification Techniques:- Business process risks-IT systems-
Environmental Risks-Financial Risks-Fire-Fraud-Health and safety- Product quality
and liability Security SWOT and PESTLE analysis-Use of Risk Matrices.
Unit-IV
Insurance- Insurance Pricing-Insurability, Contracts and Legal-Doctrines-
Legal Liability Risk Liability for Workplace Safety-Employee Benefits-Life Insurance
and Annuities Retirement Plans-Public Insurance. Legal doctrines that govern all
Insurance Contracts-Common schemes where the insured retains degree of Risk-
Loss of Control Measures-Responsibilities of those Involved in Risk Transfer role of
the manager in purchasing Insurance.
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CASE STUDY
TEXT BOOKS:
1. Introduction to Risk Management and Insurance.
2. Mark S. Dorfman, Prentice Hall, Englewood Cliffs, New Jersey
Paper - 6.2
MANAGEMENT OF FINANCIAL SERVICE
Unit-I
Environment of Financial Services: An Overview of Financial Services: An
Overview of Financial Markets: Capital Market and Money Market. Introduction to
various capital market and money market instrument.
Unit-II
New issue management: Capital structure decisions: procedural aspect of
new issue Private placement and public issues—IPOS and rights issues; regula-
tions to prospectus.
Unit-III
Leasing and Hire—Purchase: Lease evaluation from lessor’s and lessee’s
point of view, accounting for leases; funding of leaser.
Unit-IV
Venture capital Corporate Advisory Services. Introduction to venture financ-
ing methods of venture financing regulatory aspects.
Unit-V
Finance services industry in India. An Introduction to the key player in finan-
cial services industry: financial institutions; banks and non-banking financial com-
panies.
BOOKS RECOMMENDED:
1) Financial Institutions and Markets— I. M. Bhole
2) Financial Management— Prasanna Chandra
3) Merchant Banking and Financial Services— CFA; Hyderbad
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4) Financial Management— I. M. Pandey
5) Financial Services— J. M. Pandey
Paper - 6.3(a)
SEMINAR PRESENTATION
Each student has to prepare one seminar paper on the subject/ topic to be
chosen and notified from time to time by the Principal/ Director of the concerned
institution, during each year of study, to enable him/her to appear the University
examination of the concerned year Marks shall be awarded for the best seminar
paper presented by the student during the three years of study.
Paper - 6.3(b)
COMPREHENSIVE VIVA-VOCE
Each student has to appear for a comprehensive viva-voce examination con-
ducted by the University, which shall evaluate his/her, overall attainment in the
study including communication skills, Creative academic contribution, Industrial ex-
posure/participation Project Report and subject knowledge.
Paper - 6.4
PROJECT REPORT
Students have to undergo Summer Placement Training of 4 weeks at the
end 2nd year course in industry/business house to gain first hand experiences and
knowledge of management practices. At the end of Summer Training each student
has to prepare a Project Report, under the guidance of a Faculty member of the re-
spective College on a project topic assigned to him/her by the Principal/Director of the
concerned institution. The student has to undergo summer placement training at
his/her own cost and has to submit the report within 4 weeks from the completion of
such training to the Principal/Director of the concerned institution.
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