This document outlines the units and content covered in a subject on business systems and procedures. The 5 units cover: 1) concepts of systems and procedures including writing standard operating procedures, 2) accounting procedures for various financial activities and principles of internal control, 3) lean office processes and digital office automation systems, 4) case studies of various systems used in retail, manufacturing, and service organizations, and 5) a group project to map processes, propose improvements, and write standard operating procedures for an organization. The subject aims to teach students how to analyze, document, and improve business systems and procedures.

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.