1. Subject Name: Business Systems and Procedures
Subject Type: Generic- Elective ( Internal Subject for Sem II)
Subject Code: 212
Marks: 50
Distribution of Marks: 50 (Internal Marks by College)
Unit 1
Systems and Procedures – Concept and need – Characteristics of a good
procedure. Writing a Standard Operating Procedure (SOP)– Procedure Identification
– Information Gathering–Interviewing – Analysis – Writing – Implementation –
Review- Fine-tuning. Process Mapping Tools – Aid Memoir –
Flowchart – Swim Lane Diagrams – Flow Charting Software – Using MS Word and
Excel Flowcharting – Case Studies. (5+1)
Unit 2
Understanding accounting procedures for Cash Sales – Credit Sales – Cash
Receipts – Donations – Travelling Expenses – Writing off Bad Debts – Sale of Scrap.
Principles of Internal Control – Study of Internal Control in Select Procedures such
as Recruitment, Payment of Salaries and Wages, Verification of Inventories and
Work in Progress, Verification of Fixed Assets and
Investments (5 + 1)
Unit 3
Lean Office – Re-engineering information flow and paper flow – Process Mapping for
Current and Future State Map. Digital Office –Overview of Office Automation
Systems – Use of technologies such as Bar Coding, RFID, Biometry and Mobile
Computing for redesigning office procedures.(5 + 1)
Unit 4
Study of the following Systems and underlying Procedures.Point of sale (POS)
system in an organized retail store, Purchase Order System in a manufacturing
organization, Attendance Recording System in a factory, Kitchen Order Ticket (KOT)
System in a Restaurant, Just in Time Inventory System in a manufacturing
organization. (5 + 1)

2. Unit 5
Presentation of individual/group projects in Process Mapping, Improvement and
Writing SOP’s for an entire range of activities for a segment in a manufacturing/
service organization. (5 + 1)ning
Text Books
• Business Process Management – A Rigorous Approach by Martyn A Ould , British
Computer Society, First South Asia Edition.