Semester-wise syllabus for a BBA in Accounting

 

Semester 1: Foundations of Business & Accounting

1. Principles of Management 

   - Introduction to management theories, planning, organizing, and decision-making. 

2. Financial Accounting  1

   - Basics of accounting principles, journal entries, ledgers, and trial balance. 

3. Business Mathematics

   - Arithmetic, algebra, and financial calculations (interest, annuities, ratios). 

4. Microeconomics

   - Supply-demand, market structures, and consumer behavior. 

5. Business Communication 

   - Professional writing, presentations, and interpersonal skills. 

6. IT Fundamentals 

   - Basics of MS Office, spreadsheets, and accounting software introduction. 

 

Semester 2:

 Core Accounting & Business Skills

1. Financial Accounting II 

   - Advanced concepts: depreciation, inventory valuation, and financial statements. 

2. Cost Accounting 

   - Cost concepts, job costing, process costing, and cost-volume-profit analysis. 

3. Business Law 

   - Contracts, corporate law, and regulatory frameworks. 

4. Macroeconomics 

   - National income, fiscal policy, inflation, and monetary systems. 

5. Organizational Behavior 

   - Team dynamics, motivation, leadership, and workplace culture. 

6. IT Applications in Accounting 

   - Advanced Excel, Tally, or QuickBooks for accounting tasks. 

 

Semester 3:

Intermediate Accounting & Specializations

1. Advanced Financial Accounting

   - Consolidation, partnerships, and accounting for mergers. 

2. Direct Taxation

   - Income Tax laws, computation for individuals, and filing procedures. 

3. Auditing & Assurance 

   - Audit planning, internal controls, and audit reports. 

4. Financial Management 

   - Capital budgeting, working capital management, and risk analysis. 

5. Business Ethics 

   - Ethical dilemmas, corporate governance, and CSR. 

6. Banking & Financial Markets

   - Role of banks, financial instruments, and regulatory bodies. 

 

Semester 4:

Advanced Accounting & Taxation

1. Indirect Taxation 

   - GST/VAT fundamentals, compliance, and filing. 

2. Corporate Accounting 

   - Accounting for share capital, debentures, and dividends. 

3. Management Accounting 

   - Budgeting, variance analysis, and performance metrics. 

4. Accounting Software & ERP Systems 

   - SAP, Oracle Financials, or Zoho Books for automated accounting. 

5. Research Methods in Accounting 

   - Data collection, analysis, and interpretation for financial studies. 

6. Elective 1 (e.g., Forensic Accounting or International Accounting Standards). 

 

Semester 5:

Strategic Accounting & Electives

1. Strategic Management 

   - SWOT analysis, competitive strategies, and case studies. 

2. Advanced Auditing 

   - Forensic auditing, fraud detection, and digital audit tools. 

3. Investment Analysis & Portfolio Management 

   - Risk-return trade-offs, stock valuation, and portfolio diversification. 

4. Elective 2 (e.g., International Taxation or Public Sector Accounting). 

5. Elective 3 (e.g., Sustainability Reporting or Financial Derivatives). 

6. Internship/Industrial Training

   - Practical exposure in accounting firms, corporate finance departments, or audit firms. 

 

Semester 6:

Capstone & Professional Readiness

1. International Financial Reporting Standards (IFRS)

   - Comparative study of IFRS and local GAAP. 

2. Capstone Project

   - Real-world accounting problem-solving or case study analysis. 

3. Advanced Financial Management 

   - Corporate valuation, mergers & acquisitions, and international finance. 

4. Elective 4 (e.g., Data Analytics in Accounting or Corporate Governance). 

5. Career Development

   - Resume building, interview skills, and professional certifications (e.g., CPA, CMA). 

6. Dissertation/Research Project 

   - In-depth research on contemporary accounting issues.