IK Gujral Punjab Technical University

Bachelor of Commerce (Hons.)

Study Scheme & Syllabus of

Bachelor of Commerce (Hons.)

B.Com (Hons.)

Batch 2018 onwards

Department of Academics
IK Gujral Punjab Technical University
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

Courses & Examination Scheme:

First Semester
Course Course Type Course Title Load Allocations Marks Distribution Total Credits
Code Marks
L* T* P Internal External
BCOM Core Theory 1 Business Organization 5 1 0 40 60 100 6
101-18 and Management

BCOM Core Theory 2 5 1 0 40 60 100 6

Financial Accounting
102-18
BCOMG 5 1 0 40 60 100 6
E101-18 General Elective 1 Managerial Economics

BTHU10 Ability Enhancement English 1 0 0 40 60 100 1

Compulsory Course
3/18
(AECC)
BTHU10 Ability Enhancement English 0 0 2 30 20 50 1
Compulsory Course Practical/Laboratory
4/18
(AECC)
HVPE10 Ability Enhancement Human Values, De- 3 0 0 40 60 100 3
Compulsory Course addiction and Traffic
1-18
(AECC) Rules
HVPE10 Ability Enhancement Human Values, De- 0 0 2 25 --** 25 1
Compulsory Course addiction and Traffic
2-18
(AECC) Rules (Lab/ Seminar)
BMPD10 Mentoring and 0 0 2 25 --** 25 1
Professional
2-18
Development
TOTAL 19 3 6 280 320 600 25

**The Human Values, De-addiction and Traffic Rules (Lab/ Seminar) and Mentoring and Professional
Development course will have internal evaluation only.
Note: One each seminar will be organized on Drug De-addiction and Traffic Rules. Eminent scholar and
experts of the subject will be called for the seminar at least once during the semester. It will be binding
for all students to attend the seminar.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
Second Semester

Course Course Type Course Title Load Allocations Marks Distribution Total Credits
Code Marks
L* T* P Internal External
BCOM Core Theory 3 Cost Accounting 5 1 0 40 60 100 6
201-18
BCOM Core Theory 4 Business Environment 5 1 0 40 60 100 6
202-18
BCOMGE General Elective 2 Business Statistics 5 1 0 40 60 100 6
201-18
EVS102- Ability Enhancement Environmental 2 0 0 40 60 100 2
Compulsory Course
18 Science
(AECC) -III
BMPD202 Mentoring and 0 0 2 25 --** 25 1
Professional
-18
Development
TOTAL 17 3 2 195 240 425 21

**The Human Values, De-addiction and Traffic Rules (Lab/ Seminar) and Mentoring and Professional
Development course will have internal evaluation only.

Third Semester

Course Course Type Course Title Load Allocations Marks Total Credits
Code Distribution Marks
L* T* P Internal External
BCOM Core Theory 5 5 1 0 40 60 100 6
Management Accounting
301-18
BCOM Core Theory 6 5 1 0 40 60 100 6
Mercantile Law
302-18
BCOM Core Theory 7 Human Resource 5 1 0 40 60 100 6
303-18 Management

BCOMGE General Elective 3 5 1 0 40 60 100 6

Indian Economy
301-18
BCOMSE Skill Enhancement 2 0 0 40 60 100 2
Course-1 IT tools for Business
C 301-18
BMPD302 Mentoring and 0 0 2 25 --** 25 1
Professional
-18
Development
TOTAL 22 4 2 225 300 525 27

**The Human Values, De-addiction and Traffic Rules (Lab/ Seminar) and Mentoring and Professional
Development course will have internal evaluation only.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

Fourth Semester

Course Course Type Course Title Load Allocations Marks Distribution Total Credits
Code Marks
L* T* P Internal External

BCOM Core Theory 8 5 1 0 40 60 100 6

Corporate Accounting
401-18
BCOM Core Theory 9 5 1 0 40 60 100 6
Company Law
402-18
BCOM Core Theory 10 Income Tax Law & 5 1 0 40 60 100 6
403-18 Practice

BCOMGE General Elective 4 Entrepreneurship 5 1 0 40 60 100 6

401-18 Development

BCOMSE Skill Enhancement 2 0 0 40 60 100 2

Course-2 E-Commerce
C 401-18
BMPD402 Mentoring and 0 0 2 25 --** 25 1
Professional
-18
Development
TOTAL 22 4 2 425 300 525 27 2
7

**The Human Values, De-addiction and Traffic Rules (Lab/ Seminar) and Mentoring and Professional
Development course will have internal evaluation only.

Fifth Semester

Course Course Type Course Title Load Allocations Marks Distribution Total Credits
Code Marks
L* T* P Internal External
BCOM Core Theory 11 5 1 0 40 60 100 6
Financial Management
501-18
BCOM Core Theory 12 5 1 0 40 60 100 6
Goods and Services Tax
502-18
Discipline Specific 5 1 0 40 60 100 6
Elective 1 Elective – I

Discipline Specific 5 1 0 40 60 100 6

Elective 2 Elective – II

BMPD502 Mentoring and 0 0 2 25 --** 25 1

Professional Development
-18
TOTAL 20 4 2 225 240 425 25

**The Human Values, De-addiction and Traffic Rules (Lab/ Seminar) and Mentoring and Professional
Development course will have internal evaluation only.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

SPECIALISATIONS

Any of the following groups each having two papers in Semester V can be chosen as specialization by
the students.

1. Accounting & Finance

BCOP 511-18 Contemporary issues in Accounting

BCOP 512-18 Advanced Finance Management

2. Banking & Insurance

BCOP 521-18 Banking Services Management

BCOP 522-18 Insurance Services Management

Sixth Semester

Course Course Type Course Title Load Allocations Marks Distribution Total Credits
Code Marks
L* T* P Internal External

BCOM Core Theory 13 Industrial Relations & 5 1 0 40 60 100 6

601-18 Labour Law

BCOM Core Theory 14 5 1 0 40 60 100 6

Operation Research
602-18
Discipline Specific 5 1 0 40 60 100 6
Elective 3 Elective – III

Discipline Specific 5 1 0 40 60 100 6

Elective 4 Elective – IV

BMPD602 Mentoring and Professional 0 0 2 25 --** 25 1

Development
-18
TOTAL 20 4 2 185 240 425 25

**The Human Values, De-addiction and Traffic Rules (Lab/ Seminar) and Mentoring and Professional
Development course will have internal evaluation only.

SPECIALISATIONS:

Any of the following groups each having two papers in Semester VI can be chosen as specialization by
the students.

1. Accounting & Finance

 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
BCOP 611-18 Security Analysis & Portfolio Management

BCOP 612-18 Management of Financial Services

2. Banking & Insurance

BCOP 621-18 Banking Laws & Services

BCOP 622-18 Risk Management & Insurance

 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

BCOM 101-18 Business Organization and Management

Course objective: - to acquaint the students with the fundamentals of managing
business. It focuses on the basic roles, skills and functions of management, with special
attention to managerial responsibility. The course will use and focus on Indian
experiences, approaches and cases.

Unit – I

Basic and special forms of business ownership: franchising, licensing, leasing;

corporate expansions: mergers, acquisitions, diversifications, forward and backward
integration, joint ventures, strategic alliance.

Management: Meaning, definitions, nature and scope, functions of management.

Managerial roles and skills. Evolution of management thoughts and thinkers: scientific
management, general administrative theories, quantitative approach, behavioral
approach, systems approach, contingency approach.

Unit – II

Planning: nature, scope, objectives, and types of plans, planning process, business
forecasting, concept and process of MBO, strategic planning.

Decision –making: process, types and techniques.

Unit – III

Organizing: concept, nature, types, process, formal and informal organizations,

organization structure, different forms of organizational structure, factors affecting
organization structure, features of a good organization, conflict management and
coordination – types, techniques. Departmentation: concept and bases.

Authority: definition, types, responsibility and accountability, delegation,

decentralization v/s centralization, determinants of effective decentralization. Line and
staff authority.

Staffing: concept, nature, importance and process of Recruitment and selection.

Unit IV

Control: function, process and types of control, significance and span of control.

Social responsibility of business, approaches for measuring CSR, business ethics,

ethical dilemma

Modern management techniques: introduction, business process re engineering,

business outsourcing, benchmarking, six sigma, knowledge management, JIT, TQM.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

Suggested text books

 P C Tripathi & P N Reddy, principles of management, Mc Graw Hill

 Neeru vasishth, principles of management, taxman publishers

Reference books:

 Harold koontz & Heinz weihrich, essentials of management, Tata Mc Graw Hill
 VSP Rao & V H Krishna , management, excel books
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

BCOM 102-18 FINANCIAL ACCOUNTING

Objective: The aim course is to familiar students with basic concepts and
principles of accounting and different types of accounts in business.

UNIT-I

Introduction to financial Accounting – meaning, nature, scope, objectives,

limitations. Accounting concepts and conventions (GAAP). Accounting Process-
Preparation and presentation of financial statements –Capital, Revenue and deferred
revenue expenditure and receipts – Financial Statements of Sole Proprietor and
Partnership Firm (with adjustments): Income Statement, Balance Sheet

UNIT-II

Joint Venture – Meaning, types, determination of profits under different methods.

Royalty Accounts. Consignment Accounts– Meaning, features, consignee’s
commission, account sales, distinction between joint venture & consignment,
accounting treatment in the books of consignor & consignee

UNIT-III

Voyage Accounts– Meaning, accounting treatment in case of complete voyage &

incomplete voyage. Departmental Accounts – Meaning – Objects – Advantages –
Accounting procedure – Apportionment of Expenses and incomes – Interdepartmental
transfers – Provision for unrealized profit.

UNIT-IV

Branch Accounts – Features – Objects– Types of branches – Dependent and

Independent Branches (Excluding Foreign Branches)– Account Systems –Stock and
Debtors System – Preparation of Consolidated Profit and Loss Account and Balance
Sheet.

Suggested Readings:

1. Maheshwari, S.N. and Maheshwari, S.K, “Financial Accounting”, 2009, Vikas

Publishing House, New Delhi.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
2. Mukherjee, A. and Hanif, M., “Financial Accounting”, 1st Edition, 2003, Tata
McGraw Hill.

3. Sehgal, Ashok & Deepak , “Financial Accounting”, Taxman’s Allied Services.

4. Ramchandran, N. and Kakani, R.K., “Financial Accounting for Management”,

nd
2 Edition, 2007, Tata McGraw Hill.

5. Tulsian, P. C. “Financial Accounting”, Person.

 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

BCOMGE 101-18 Managerial Economics

Objective: The objective of the paper is to acquaint the students with the economic
concepts and principles and to enable them to use them to address business problems in a
globalized economic environment.

Unit-I

Introduction to Managerial Economics: Managerial Economics: Meaning, Nature,

Scope & Relationship with other disciplines, Role of managerial economics in decision
Making, Opportunity Cost Principle, Production Possibility Curve, Incremental
Concept, Scarcity Concept.

Demand and the Firm: Demand and its Determination: Demand function;
Determinants of demand; Demand elasticity – Price, Income and cross elasticity. Use
of elasticity for analyzing demand, Demand estimation, Demand forecasting, Demand
forecasting of new product. Indifference Curve Analysis: Meaning, Assumptions,
Properties, Consumer Equilibrium, Importance of Indifference Analysis, Limitations of
Indifference Theory

Unit-II

Production Function : Production function Meaning, Concept of productivity and

technology, Short Run and long run production function Isoquants; Least cost
combination of inputs, Producer’s equilibrium; Return to scale; Estimation of
production function.

Theory of Cost: Cost Concepts and Determinants of cost, short run and long run cost
theory, Modern Theory of Cost, Relationship between cost and production function

Unit-III

Revenue Curve: Concept of Revenue, Different Types of Revenues, concept and

shapes of Total Revenue, Average revenue and marginal revenue, Relationship
between Total Revenue, Average revenue and marginal revenue, Elasticity of Demand
and Revenue relation
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

Market Structure: Market Structure: Meaning, Assumptions and Equilibrium of

Perfect Competition, Monopoly, Monopolistic Competition, Oligopoly: Price and
output determination under collusive oligopoly, Price and output determination under
non-collusive oligopoly, Price leadership model.

Unit-IV

Pricing: Pricing practices; Commodity Pricing: Economics of advertisement costs;

Types of pricing practices
Factor Pricing: Demand and supply of factor of production; Collective bargaining,
Concept of rent, profit, interest- Rate of return and interest rates; Real vs. Nominal
interest rates. Basic capital theory–Interest rate and return on capital. Measurement of
profit.

Note: Relevant Case Studies will be discussed in class.

Suggested Readings/ Books:

 K.K .Dewett, Modern Economic Theory, S. Chand Publication
 D.M.Mithani, Managerial Economics Theory and Applications, Himalaya
Publication
 Peterson and Lewis, Managerial Economic, Prentice Hall of India
 Gupta, Managerial Economics, TataMcGraw Hills
 Geetika, Managerial Economics, Tata McGraw Hills
 D.N.Dwivedi, Managerial Economic, Vikas Publications
 Froeb, Managerial Economics, Cengage Learning
 Koutsoyiannis, A, Modern Micro Economics, Palgrave Macmillan Publishers,
New Delhi.
 Thomas Christopher R., and Maurice S. Charles, Managerial Economics –
Concepts and Applications, 8th Edition,
 Mehta, P. L, Managerial Economics – Analysis, Problems and Cases, Sultan
Chand & Sons, Delhi.
 Peterson and Lewis, Managerial Economics, 4th Edition, Prentice Hall of
India Pvt. Ltd., New Delhi.
 Shapiro, Macro Economics, Galgotia Publications.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
 H. L Ahuja Advanced Economic Analysis, S. Chand & Co. Ltd, New Delhi. 7.
 G.S Gupta, Managerial Economics, Tata McGraw Hill.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
AECC
BTHU103/18 English:
1L 0T 0P 1Credit
Course Outcomes:
 The objective of this course is to introduce students to the theory, fundamentals
and tools of communication.
 To help the students become the independent users of English language.
 To develop in them vital communication skills which are integral to their
personal, social and professional interactions.
 The syllabus shall address the issues relating to the Language of
communication.
 Students will become proficient in professional communication such as
interviews, group discussions, office environments, important reading skills as
well as writing skills such as report writing, note taking etc.
The recommended readings given at the end are only suggestive; the students and
teachers have the freedom to consult other materials on various units/topics given
below. Similarly, the questions in the examination will be aimed towards assessing the
skills learnt by the students rather than the textual content of the recommended books.

Detailed Contents:
Unit1- 1 (Introduction)
 Theory of Communication
 Types and modes of Communication
Unit- 2 (Language of Communication)
 Verbal and Non-verbal
 (Spoken and Written)
 Personal, Social and Business
 Barriers and Strategies
 Intra-personal, Inter-personal and Group communication
Unit-3 (Reading and Understanding)
 Close Reading
 Comprehension
 Summary Paraphrasing
 Analysis and Interpretation
 Translation(from Hindi/Punjabi to English and vice-versa)
 Literary/Knowledge Texts
Unit-4 (Writing Skills)
 Documenting
 Report Writing
 Making notes
 Letter writing
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
Recommended Readings:
1. Fluency in English - Part II, Oxford University Press, 2006.
2. Business English, Pearson, 2008.
3. Language, Literature and Creativity, Orient Blackswan, 2013.
4. Language through Literature (forthcoming) ed. Dr. Gauri Mishra, DrRanjanaKaul,
DrBrati Biswas

5. On Writing Well. William Zinsser. Harper Resource Book. 2001

6. Study Writing. Liz Hamp-Lyons and Ben Heasly. Cambridge University Press.
2006.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

AECC
BTHU104/18 English Practical/Laboratory

Course Outcomes:
 The objective of this course is to introduce students to the theory, fundamentals
and tools of communication.
 To help the students become the independent users of English language.
 To develop in them vital communication skills which are integral to personal,
social and professional interactions.
 The syllabus shall address the issues relating to the Language of
communication.
 Students will become proficient in professional communication such as
interviews, group discussions and business office environments, important
reading skills as well as writing skills such as report writing, note taking etc.
The recommended readings given at the end are only suggestive; the students and
teachers have the freedom to consult other materials on various units/topics given
below. Similarly, the questions in the examination will be aimed towards assessing the
skills learnt by the students rather than the textual content of the recommended books.
Interactive practice sessions in Language Lab on Oral Communication
 Listening Comprehension
 Self Introduction, Group Discussion and Role Play
 Common Everyday Situations: Conversations and Dialogues
 Communication at Workplace
 Interviews
 Formal Presentations
 Monologue
 Effective Communication/ Mis- Communication
 Public Speaking
Recommended Readings:
1. Fluency in English - Part II, Oxford University Press, 2006.
2. Business English, Pearson, 2008.
3. Practical English Usage. Michael Swan. OUP. 1995.
4. Communication Skills. Sanjay Kumar and PushpLata. Oxford University
Press. 2011.
5.Exercises in Spoken English. Parts. I-III. CIEFL, Hyderabad. Oxford
University Press
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

AECC
HVPE 101-18 Human Values, De-addiction and Traffic Rules

Course Objective

This introductory course input is intended

a. To help the students appreciate the essential complementarily between

‘VALUES’ and ‘SKILLS’ to ensure sustained happiness and prosperity which
are the core aspirations of all human beings.
b. To facilitate the development of a Holistic perspective among students towards
life, profession and happiness, based on a correct understanding of the Human
reality and the rest of Existence. Such a holistic perspective forms the basis of
Value based living in a natural way.
c. To highlight plausible implications of such a Holistic understanding in terms of
ethical human conduct, trustful and mutually satisfying human behavior and
mutually enriching interaction with Nature.

Thus, this course is intended to provide a much needed orientational input in Value
Education to the young enquiring minds.

Course Methodology

 The methodology of this course is universally adaptable, involving a systematic

and rational study of the human being vis-à-vis the rest of existence.
 It is free from any dogma or value prescriptions.
 It is a process of self-investigation and self-exploration, and not of giving
sermons. Whatever is found as truth or reality is stated as proposal and the
students are facilitated to verify it in their own right based on their Natural
Acceptance and Experiential Validation.
 This process of self-exploration takes the form of a dialogue between the
teacher and the students to begin with, and within the student himself/herself
finally.
 This self-exploration also enables them to evaluate their pre-conditionings and
present beliefs.

Content for Lectures:

Module 1: Course Introduction - Need, Basic Guidelines, Content and Process for
Value Education
[6]

1. Understanding the need, basic guidelines, content and process for Value
Education
2. Self Exploration–what is it? - its content and process; ‘Natural Acceptance’ and
Experiential Validation- as the mechanism for self exploration
3. Continuous Happiness and Prosperity- A look at basic Human Aspirations
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
4. Right understanding, Relationship and Physical Facilities- the basic
requirements for fulfillment of aspirations of every human being with their
correct priority
5. Understanding Happiness and Prosperity correctly- A critical appraisal of the
current scenario
6. Method to fulfill the above human aspirations: understanding and living in
harmony at various levels

Module 2: Understanding Harmony in the Human Being - Harmony in Myself!

[6]

7. Understanding human being as a co-existence of the sentient ‘I’ and the

material ‘Body’
8. Understanding the needs of Self (‘I’) and ‘Body’ - Sukh and Suvidha
9. Understanding the Body as an instrument of ‘I’ (I being the doer, seer and
enjoyer)
10. Understanding the characteristics and activities of ‘I’ and harmony in ‘I’
11. Understanding the harmony of I with the Body: Sanyam and Swasthya; correct
appraisal of Physical needs, meaning of Prosperity in detail
12. Programs to ensure Sanyam and Swasthya
- Practice Exercises and Case Studies will be taken up in Practice Sessions.

Module 3: Understanding Harmony in the Family and Society- Harmony in

Human-Human Relationship
[6]

13. Understanding harmony in the Family- the basic unit of human interaction
14. Understanding values in human-human relationship; meaning of Nyaya and
program for its fulfillment to ensure Ubhay-tripti;
Trust (Vishwas) and Respect (Samman) as the foundational values of
relationship

15. Understanding the meaning of Vishwas; Difference between intention and

competence
16. Understanding the meaning of Samman, Difference between respect and
differentiation; the other salient values in relationship
17. Understanding the harmony in the society (society being an extension of
family): Samadhan, Samridhi, Abhay, Sah-astitva as comprehensive Human
Goals
18. Visualizing a universal harmonious order in society- Undivided Society
(Akhand Samaj), Universal Order (Sarvabhaum Vyawastha )- from family to
world family!
- Practice Exercises and Case Studies will be taken up in Practice Sessions.

Module 4: Understanding Harmony in the Nature and Existence - Whole existence

as Co-existence
[4]

19. Understanding the harmony in the Nature

 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
20. Interconnectedness and mutual fulfillment among the four orders of nature-
recyclability and self-regulation in nature
21. Understanding Existence as Co-existence (Sah-astitva) of mutually interacting
units in all-pervasive space
22. Holistic perception of harmony at all levels of existence
- Practice Exercises and Case Studies will be taken up in Practice Sessions.

Module 5: Implications of the above Holistic Understanding of Harmony on

Professional Ethics
[6]

23. Natural acceptance of human values

24. Definitiveness of Ethical Human Conduct
25. Basis for Humanistic Education, Humanistic Constitution and Humanistic
Universal Order
26. Competence in professional ethics:

a) Ability to utilize the professional competence for augmenting

universal human order,

b) Ability to identify the scope and characteristics of people-friendly

and eco-friendly production systems,

c) Ability to identify and develop appropriate technologies and

management patterns for above production systems.

27. Case studies of typical holistic technologies, management models and

production systems
28. Strategy for transition from the present state to Universal Human Order:
a) At the level of individual: as socially and ecologically responsible
engineers, technologists and managers

b) At the level of society: as mutually enriching institutions and

organizations

Text Book

R R Gaur, R Sangal, G P Bagaria, 2009, A Foundation Course in Value Education.

Reference Books

1. Ivan Illich, 1974, Energy & Equity, The Trinity Press, Worcester, and HarperCollins,
USA
2. E.F. Schumacher, 1973, Small is Beautiful: a study of economics as if people
mattered, Blond & Briggs, Britain.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
3. A Nagraj, 1998, Jeevan Vidya ek Parichay, Divya Path Sansthan, Amarkantak.
4. Sussan George, 1976, How the Other Half Dies, Penguin Press. Reprinted 1986,
1991
5. PL Dhar, RR Gaur, 1990, Science and Humanism, Commonwealth Purblishers.
6. A.N. Tripathy, 2003, Human Values, New Age International Publishers.
7. Subhas Palekar, 2000, How to practice Natural Farming, Pracheen(Vaidik) Krishi
Tantra Shodh, Amravati.
8. Donella H. Meadows, Dennis L. Meadows, Jorgen Randers, William W. Behrens III,
1972, Limits to Growth – Club of Rome’s report, Universe Books.
9. E G Seebauer & Robert L. Berry, 2000, Fundamentals of Ethics for Scientists &
Engineers , Oxford University Press
10. M Govindrajran, S Natrajan & V.S. Senthil Kumar, Engineering Ethics (including
Human Values), Eastern Economy Edition, Prentice Hall of India Ltd.
11. B P Banerjee, 2005, Foundations of Ethics and Management, Excel Books.
12. B L Bajpai, 2004, Indian Ethos and Modern Management, New Royal Book Co.,
Lucknow. Reprinted 2008.

Relevant CDs, Movies, Documentaries & Other Literature:

1. Value Education website, http://uhv.ac.in

2. Story of Stuff, http://www.storyofstuff.com

3. Al Gore, An Inconvenient Truth, Paramount Classics, USA

4. Charlie Chaplin, Modern Times, United Artists, USA

5. IIT Delhi, Modern Technology – the Untold Story

 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
AECC
HVPE 102-18 Human Values, De-addiction and Traffic Rules (Lab/Seminar)

One each seminar will be orgnizied on Drug De-addiction and Traffic Rules. Eminent
scholar and experts of the subject will be called for the Seminar atleast once during the
semester. It will be binding for all the students to attend the seminar.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
BMPD102-18 Mentoring and Professional Development

Guidelines regarding Mentoring and Professional Development

The objective of mentoring will be development of:

 Overall Personality
 Aptitude (Technical and General)
 General Awareness (Current Affairs and GK)
 Communication Skills
 Presentation Skills

The course shall be split in two sections i.e. outdoor activities and class activities.
For achieving the above, suggestive list of activities to be conducted are:

Part – A
(Class Activities)

1. Expert and video lectures

2. Aptitude Test
3. Group Discussion
4. Quiz (General/Technical)
5. Presentations by the students
6. Team building Exercises

Part – B
(Outdoor Activities)

1. Sports/NSS/NCC
2. Society Activities of various students chapter i.e. ISTE, SCIE, SAE, CSI,
Cultural Club, etc.

Note: Evaluation shall be based on rubrics for Part – A & B.

Mentors/Faculty incharges shall maintain proper record student wise of each activity
conducted and the same shall be submitted to the department.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
BCOM 201-18 COST ACCOUNTING

OBJECTIVES AND LEARNING OUTCOMES OF THE PAPER:

The main aim of this Paper is to familiarize the students with the basics of Cost
Accounting and acquaint them with the application of Cost Accounting techniques. It
also aims at making them aware of various latest developments in this field.

UNIT I

Cost Accounting: Its Nature, Objectives, Importance, Limitations, Installation of Cost

Accounting System .Cost Concepts: Cost Classification. Preparation of Cost Sheet.

UNIT-II

Methods of Costing: Unit or Output Costing, Process Costing, Joint Products and By-
products, Contract Costing.

UNIT III:

Techniques of Cost Analysis and Control: Marginal Costing: CVP Analysis, BEP,
Decision Making Under Marginal Costing (Including Problems).Budgetary Control
Including Zero Based Budgeting. Standard Costing and Analysis Of Variance.
Responsibility Accounting.

UNIT IV

Latest Developments in Costing: Brief Idea of Emerging Concepts viz. Activity-

Based Costing, Just In Time(JIT) and Learning Curve Theory, Target Costing & Life
Cycle Costing, Value Analysis And Kaizen Costing, Total Quality Management, Back-
flush Costing, Cost Accounting Standards, Cost Audit

SUGGESTED READINGS:

1. Arora M.N. “Cost Accounting –Principles & Practice” Vikas Publishing House

2. Jain S.P & Narang K.L. “Advanced Cost Accounting” Kalyani Publishers.

3. Khan M.Y & Jain P.K. “Theory and Problems in Cost Accounting” TMH

4. Ravi M. Kishore, “Cost Management”, Taxmann Allied Services Private Limited.

 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
References:

1. Manish Dutta “ Cost Accounting – Principles & Practice”, Pearson

2. Saxena VK & Vashist CD “Advanced Cost & Management Accounting” Sultan
Chand.
3. Asish K. Bhattacharyya “ Principles and Practice of Cost Accounting”.
4. Horngren Charles. T: Cost Accounting – A Managerial Emphasis. Pearson
Publications, Delhi.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
BCOM 202-18 BUSINESS ENVIRONMENT

OBJECTIVES AND LEARNING OUTCOMES OF THE PAPER:

The objective of this paper is to expose the students to the effect of various
environmental factors on business operation and also to familiarize them with the
techniques available for scanning and monitoring the environment. It also aims at
providing some basic knowledge about global environment pertaining to business.

Unit I

Introduction to Business Environment: Nature and Significance Business

Environment. Components of Business Environment, Environment Scanning
Techniques. Economic Environment of Business: Economic Systems. Economic
Planning in India, Brief idea of Industrial Policy, Fiscal policy, Monetary policy and
EXIM policy.

Unit II

Political and Legal Environment of Business: Three political institutions:

Legislature, Executive and Judiciary. Foreign Exchange Management Act (FEMA),
Consumer Protection Act. Introduction to Liberalization, Privatization and
Globalization: Factors facilitating and impeding globalization in India.

Unit III

Socio- Cultural Environment: Critical elements of socio-cultural Environment. Social

responsibility of business. Business Ethics and Corporate Social Responsibility. Public
Sector-Changing Role of Public Sector - Relevance of public sector – Public Sector
reforms. Regulatory framework with reference to Banking and Security Market.
Technological Environment.

Unit IV

International Business Environment: Multinational Corporations-Benefits and

Problems. Mergers and acquisitions - reasons - trends - Advantages and
Disadvantages.WTO ,Consequences of WTO for India. IMF. Regional Groupings.

SUGGESTED READINGS:

1. Aswathappa: Business Environment - Himalaya Himalya Publishing House.

2. Fransis Cherunilam – Business Environment- Text and Cases ,Himalya
Publishing House.
3. P.K.Ghosh – Business & Government – Sultan Chand & Sons.
References:
1. S.K.Misra & V.K.Puri: Economic Environment of Business - Himalya
Publishing House.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
2. Adhikiary, M: Economic Environment of Business, Sultan Chand & Sons, New
Delhi.
3. Ghosh, Biswanath: Economic environment of Business, Vikas Pub, New Delhi.
4. Raj Agrawal and Parag Diwan, Business environment; Excel Books, New Delhi
5. Sengupta, N.K. Government and Business in India, Vikas Publication New
Delhi.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
BCOMGE 201-18 Business Statistics

Course Objective: The course aims to familiarize students with the basic statistical
tools used to summarize and analyze quantitative information for decision making.
Analysis of numbers is required for taking decisions related to every aspect of business.

Unit I

Introduction to Statistics: Meaning,Definition in singular and plural sense, Features

of statistics,Importance , Functions, Scope and Limitations of Statistics.

Measures of Central Tendency: Mathematical averages including arithmetic mean,

geometric mean and harmonic mean, properties and applications. Positional Averages:
Mode and median (and other partition values including quartiles, deciles and percentile.
Graphic presentation of measures of central tendency.

Measures of Variation: Absolute and relative measures. Range, quartile deviation,

mean deviation, standard deviation and their coefficients. Properties of Standard
Deviation and Variance.

Moments Concept, calculation and Significance. Skewness: Meaning, Measurement

using Karl Pearson and Bowley Measures. Concept of Kurtosis.

Unit II

Simple Correlation Analysis:Meaning of Correlation:Simple ,multiple and

partial,linear and non linear correlation, correlation and causation ,scatter
diagram,pearson’s correlation coefficient,calculation and properties of coefficient,Rark
Correlation

Simple Regression Analysis:Meaning of Regression,Principle of least square and

regression analysis,Calculation of regression coefficient,properties of regression
coefficient,Relationship between correlation and regression cpoefficientg.

Index Numbers: Meaning and importance, Methods of construction of Index

Numbers: Weighted and unweighted; Simple Aggregative Method, Simple Average of
Price Relative Method, Weighted index method: Laspeyres Method, Pasches Method
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
and Fishers Ideal method including Time and Factor Reversal tests, Consumer Price
Index.
Time Series Analysis: Components, Estimation of Trends (Graphical method,
Semi Average Method, Moving Averages method and Method of Least Squares for
linear path).

Unit III

Theory of Probability: Meaning of Probility,Approaches to the calculation of

probabability.calculation of event probabbilities,Addition and Multiplication Laws of
Probabbility(Proof not required),Conditional Probability and Bayes’ Theorem (Proof
not required)

Probabability Distribution:

Binomial Distribution:Prbabability Distribution function,Constants,Shape ,Fitting of

Binomial Distribution

Poission Distribution:Probbability Function (including Poission approximation to

binomial distribution) Constatnts,Fitting of Poission Distribution

Normal Distribution:Probabability Distribution Function,Properties of Normal

Curve,Calculation of Probababilities.

Unit IV

Sampling Concepts: Meaning of Population and Sample,Parameters and

Statistics,Descriptive and Inferential Statistics,Sampling Methods including Simple
Random Sample,Stratified Sampling,Systemetic Sampling,Judgement Sampling and
Convenience Sampling

Sampling Distribution: Concept of Sampling Distribution,Formulation of Sampling

Distribution of Mean and Sampling distribution of statndard deviation/Variance

Theory of Estimation:Point and Interval Estimation of Means and Proportins

Suggested Readings:

1. Levin, Richard and David S. Rubin. “Statistics for Management”. 7th Edition,
Prentice Hall of India, New Delhi.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

2. Chandan, J.S., “Statistics for Business and Economics”, Ist Edition, (1998), Vikas
Publishing House Pvt. Ltd.

3. Render, B. and Stair, R. M. Jr., “Quantitative Analysis for Management”, 7th

Edition,
Prentice–Hall of India, New Delhi.

4. Gupta C B, Gupta V, “An Introduction to Statistical Methods”, 23rd Edition (1995),

Vikas Publications.

5. Siegel, Andrew F, Practical Business Statistics. International Edition, 5th Edition

(2001),
McGraw Hill Irwin.

6. Berenson, L.M., Krehbiel, T.C., Vishwanathan, P.K. and Levine, D.M., “Business
Statistics: A First Course”, 4th Edition (2008), Pearson Education.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
AECC
EVS102-18 Environment Studies

Course Outcomes:
1. Students will enable to understand environmental problems at local and national
level through literature and general awareness.
2. The students will gain practical knowledge by visiting wildlife areas,
environmental institutes and various personalities who have done practical work
on various environmental Issues.
3. The students will apply interdisciplinary approach to understand key
environmental issues and critically analyze them to explore the possibilities to
mitigate these problems.
4. Reflect critically about their roles and identities as citizens, consumers and
environmental actors in a complex, interconnected world

Unit 1 : Introduction to environmental studies

• Multidisciplinary nature of environmental studies;

• Scope and importance; Concept of sustainability and sustainable development.
(2 lectures)

Unit 2 : Ecosystems

• What is an ecosystem? Structure and function of ecosystem; Energy flow in an

ecosystem: food chains, food webs and ecological succession. Case studies of
the following ecosystems :
a) Forest ecosystem
b) Grassland ecosystem
c) Desert ecosystem
d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)
(6 lectures)

Unit 3 : Natural Resources : Renewable and Non--‐renewable Resources

• Land resources and landuse change; Land degradation, soil erosion and
desertification.
• Deforestation: Causes and impacts due to mining, dam building on
environment, forests, biodiversity and tribal populations.
• Water : Use and over--‐exploitation of surface and ground water, floods,
droughts, conflicts over water (international & inter--‐state).
• Energy resources : Renewable and non renewable energy sources, use of
alternate energy sources, growing energy needs, case studies.
(8 lectures)

Unit 4 : Biodiversity and Conservation

• Levels of biological diversity : genetic, species and ecosystem diversity;

Biogeographic zones of India; Biodiversity patterns and global biodiversity
hot spots
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
• India as a mega--‐biodiversity nation; Endangered and endemic species of India
• Threats to biodiversity : Habitat loss, poaching of wildlife, man--‐wildlife
conflicts, biological
invasions; Conservation of biodiversity : In--‐situ and Ex--‐situ conservation of
biodiversity.

• Ecosystem and biodiversity services: Ecological, economic, social,

ethical, aesthetic and Informational value.

(8 lectures)

Unit 5 : Environmental Pollution

• Environmental pollution : types, causes, effects and controls; Air,

water, soil and noise pollution
• Nuclear hazards and human health risks
• Solid waste management : Control measures of urban and industrial waste.

(8 lectures)

Unit 6 : Environmental Policies & Practices

• Climate change, global warming, ozone layer depletion, acid rain and
impacts on human communities and agriculture
• Environment Laws: Environment Protection Act; Air (Prevention & Control
of Pollution) Act; Water (Prevention and control of Pollution) Act; Wildlife
Protection Act; Forest Conservation Act. International agreements: Montreal
and Kyoto protocols and Convention on Biological Diversity (CBD).
• Nature reserves, tribal populations and rights, and human wildlife conflicts in
Indian context.
(7 lectures)

Unit 7 : Human Communities and the Environment

• Human population growth: Impacts on environment, human health and welfare.

• Resettlement and rehabilitation of project affected persons; case studies.
• Disaster management : floods, earthquake, cyclones and landslides.
• Environmental movements : Chipko, Silent valley, Bishnois of Rajasthan.
• Environmental ethics: Role of Indian and other religions and cultures in
environmental conservation.
• Environmental communication and public awareness, case studies (e.g.,
CNG vehicles in Delhi).
(6 lectures)

Unit 8 : Field work

• Visit to an area to document environmental assets: river/ forest/ flora/fauna, etc.

• Visit to a local polluted site--‐Urban/Rural/Industrial/Agricultural.
• Study of common plants, insects, birds and basic principles of identification.
• Study of simple ecosystems--‐pond, river, Delhi Ridge, etc.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)

(Equal to 5 lectures)

Suggested Readings:

1. Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt.

2. Gadgil, M., & Guha, R.1993. This Fissured Land: An Ecological History of
India. Univ. of California Press.
3. Gleeson, B. and Low, N. (eds.) 1999.Global Ethics and Environment, London,
Routledge.
4. Gleick, P. H. 1993. Water in Crisis. Pacific Institute for Studies in
Dev., Environment & Security. Stockholm Env. Institute, Oxford
Univ. Press.
5. Groom, Martha J., Gary K. Meffe, and Carl Ronald
Carroll.Principles of Conservation Biology. Sunderland: Sinauer
Associates, 2006.
6. Grumbine, R. Edward, and Pandit, M.K. 2013. Threats from India’s Himalaya
dams. Science, 339: 36--‐37.
7. McCully, P. 1996. Rivers no more: the environmental effects of dams(pp. 29-
-‐64). Zed Books.
8. McNeill, John R. 2000. Something New Under the Sun: An Environmental
History of the Twentieth Century.
9. Odum, E.P., Odum, H.T. & Andrews, J. 1971.Fundamentals of Ecology.
Philadelphia: Saunders.
10. Pepper, I.L., Gerba, C.P. & Brusseau, M.L. 2011. Environmental and Pollution
Science. Academic Press.
11. Rao, M.N. & Datta, A.K. 1987. Waste Water Treatment. Oxford and IBH
Publishing Co. Pvt. Ltd.
12. Raven, P.H., Hassenzahl, D.M. & Berg, L.R. 2012.Environment. 8th edition.
John Wiley & Sons.
13. Rosencranz, A., Divan, S., & Noble, M. L. 2001. Environmental law and policy
in India. Tripathi 1992.
14. Sengupta, R. 2003. Ecology and economics: An approach to sustainable
development. OUP.
15. Singh, J.S., Singh, S.P. and Gupta, S.R. 2014. Ecology, Environmental Science
and Conservation. S. Chand Publishing, New Delhi.
16. Sodhi, N.S., Gibson, L. & Raven, P.H. (eds). 2013. Conservation Biology:
Voices from the Tropics. John Wiley & Sons.
17. Thapar, V. 1998. Land of the Tiger: A Natural History of the Indian
Subcontinent.
18. Warren, C. E. 1971. Biology and Water Pollution Control. WB Saunders.
19. Wilson, E. O. 2006.The Creation: An appeal to save life on earth. New York:
Norton.
20. World Commission on Environment and Development. 1987.Our Common
Future. Oxford University Press.
 IK Gujral Punjab Technical University
Bachelor of Commerce (Hons.)
BMPD202-18 Mentoring and Professional Development

Guidelines regarding Mentoring and Professional Development

The objective of mentoring will be development of:

 Overall Personality
 Aptitude (Technical and General)
 General Awareness (Current Affairs and GK)
 Communication Skills
 Presentation Skills

The course shall be split in two sections i.e. outdoor activities and class activities.
For achieving the above, suggestive list of activities to be conducted are:

Part – A
(Class Activities)

1. Expert and video lectures

2. Aptitude Test
3. Group Discussion
4. Quiz (General/Technical)
5. Presentations by the students
6. Team building Exercises

Part – B
(Outdoor Activities)

3. Sports/NSS/NCC
4. Society Activities of various students chapter i.e. ISTE, SCIE, SAE, CSI,
Cultural Club, etc.

Note: Evaluation shall be based on rubrics for Part – A & B.

Mentors/Faculty incharges shall maintain proper record student wise of each activity
conducted and the same shall be submitted to the department.