0% found this document useful (0 votes)

188 views115 pages

Faculty OF Economics & Business: Guru Nanak DEV University

The document outlines the syllabus for the Bachelor of Commerce (Three Years Degree Course) and Bachelor of Commerce (Hons.) (Four Years Degree Course) for the batch from 2024 to 2028 at Guru Nanak Dev University, Amritsar. It details the course structure, including compulsory, discipline-specific, and skill enhancement courses across eight semesters, as well as requirements for summer training and internships. Additionally, it specifies specializations available in the final semesters.

Uploaded by

aikeliye1212

We take content rights seriously. If you suspect this is your content, claim it here.

Available Formats

Download as PDF, TXT or read online on Scribd

0% found this document useful (0 votes)

188 views115 pages

Faculty OF Economics & Business: Guru Nanak DEV University

Uploaded by

aikeliye1212

We take content rights seriously. If you suspect this is your content, claim it here.

Available Formats

Download as PDF, TXT or read online on Scribd

FACULTY OF ECONOMICS & BUSINESS

SYLLABUS FOR THE BATCH FROM YEAR 2024 TO YEAR 2028

Bachelor of Commerce
(Three Years Degree Course)/
Bachelor of Commerce (Hons.)
(Four Years Degree Course)
(CREDIT BASED GRADING SYSTEM (CBGS)
(Semester: I-VIII)

GURU NANAK DEV UNIVERSITY

AMRITSAR
Note:

(i) Copyrights are reserved.

Nobody is allowed to print it in any form.
Defaulters will be prosecuted.
(ii) Subject to change in the syllabi at any time.
Please visit the University website time to time.
1
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028
SCHEME OF EXAMINATION
SEMESTER-I
S. No. Course Code Course Title L+T+P Total
Marks
Multidisciplinary Course
1 ENMDC 151 Appreciating English Literature - 1 4+0+0 100
Compulsory Course
2 BOA01002T *Punjabi (Compulsory) 4+0+0 100
gzikph (bkiawh)^1 /
BOA01103T *mu`FlI pMjwbI /- 1
PHC110 ***Punjab History & Culture (From Earliest
Times to C320) (Special Paper in lieu of Punjabi
Compulsory)
Discipline Specific Course
3 BCO01005T Financial Accounting 4+0+0 100
4 BCO01006T Business Organisation 4+0+0 100
5 BCO01008T Business Statistics 4+0+0 100
Skill Enhancement Course
6 BCO01009T Computer Applications in Business (Theory) 2+0+0 50
BCO01010L Computer Applications in Business (Practical) 0+0+1 25

SEMESTER-II
S. No. Course Course Title L+T+P Total
Code Marks
Ability Enhancement Course
1 ENAEC-101 English Language Skills-I 4+0+0 100
Compulsory Course
2 BOA02002T *Punjabi (Compulsory)/ 4+0+0 100
gzikph (bkiawh)^2
BOA02103T **mu`FlI pMjwbI / )^2
***Punjab History & Culture (C. 320 to 1000A.D.)
PHC 111 (Special Paper in lieu of Punjabi compulsory)

Discipline Specific Course

3 BCO02005T Advanced Financial Accounting 4+0+0 100
4 BCO02006T Commercial Law 4+0+0 100
5 BCO02007T Business Economics 4+0+0 100
Value Added Course
SOA 105 Drug Abuse: Problem, Management and Prevention 2+0+0 50
(Value Added Curse)
Special Note:
* ijhVy ividAwrQI Domicile/Non-Domicile of Punjab hn Aqy aunHW ny A``TvIN/dsvIN jmwq q``k pMjwbI ivSw
piVHAw hY, auh pMjwbI (lwzmI) pVHngy[
** ijhVy ividAwrQI Domicile of Punjab hn Aqy pMRqU iksy kwrn pMjwb qoN bwhr hn Aqy aunHW ny A``TvIN/dsvIN
jmwq q``k pMjwbI ivSw nhI piVHAw hY, auh mu`FlI pMjwbI dw hI ivSw pVHngy[
** ijhVy ividAwrQI Domicile of Punjab hn Aqy pMjwb dy kyNdrI ividAwilAw jW iksy hor skUl iv``c pVHy hn
Aqy iksy kwrx aunHW ny A``TvIN/dsvIN jmwq q``k pMjwbI ivSw nhI piVHAw hY, auh mu`FlI pMjwbI dw ivSw hI pVHxgy[
***ijhVy ividAwrQI Non-Domicile of Punjab hn Aqy A``TvIN/dsvIN jmwq q``k pMjwbI ivSw nhI piVHAw hY, auh
mu`FlI pMjwbI jW pMjwb ihstrI AYNf klcr iv``coN koeI ie`k ivSw cux skdy hn[
2
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028
SEMESTER–III
S. No. Course Code Course Title L+T+P Total
Marks
Multidisciplinary Course
1 ENMDC-251 Appreciating English Literature -2 4+0+0 100
Compulsory Course
2 BOA03002T *Punjabi (Compulsory)-3 4+0+0 100
gzikph (bkiawh)^3 /
BOA03103T **mu`FlI pMjwbI /
PHC-112 *** Punjab History & Culture (From 1000 to 1605 A. D)
Discipline Specific Course
3 BCO03005T Corporate Accounting 4+0+0 100
4 BCO03006T Company Law 4+0+0 100
5 BCO03007T Functional Management 4+0+0 100
Skill Enhancement Course
6 Computer Based Accounting 2+0+0 50
Computer Based Accounting 0+0+1 25
SEMESTER–IV
S. No. Course Course Title L+T+P Total
Code Marks
Ability Enhancement Course
1 ENAEC-201 English Language Skills-2 4+0+0 100
Compulsory Course
2 BOA04002T *Punjabi (Compulsory)/-4 4+0+0 100
BOA04103T **mu`FlI pMjwbI /-4
PHC-113 ***Punjab History & Culture (From 1605 to 1849 A. D)
Discipline Specific Course
3 BCO04005T Goods and Services Tax 4+0+0 100
4 Principles and Practices of Auditing 4+0+0 100
5 BCO04008T Cost Accounting 4+0+0 100
Value Added Course
6 ESL 221 Environmental Studies (Value Added Course) 2+0+0 100
Special Note:
* ijhVy ividAwrQI Domicile/Non-Domicile of Punjab hn Aqy aunHW ny A``TvIN/dsvIN jmwq q``k pMjwbI ivSw piVHAw hY, auh
pMjwbI (lwzmI) pVHngy[
** ijhVy ividAwrQI Domicile of Punjab hn Aqy pMRqU iksy kwrn pMjwb qoN bwhr hn Aqy aunHW ny A``TvIN/dsvIN jmwq q``k
pMjwbI ivSw nhI piVHAw hY, auh mu` FlI pMjwbI dw hI ivSw pVHngy[
** ijhVy ividAwrQI Domicile of Punjab hn Aqy pMjwb dy kyNdrI ividAwilAw jW iksy hor skUl iv``c pVHy hn Aqy iksy
kwrx aunHW ny A``TvIN/dsvIN jmwq q``k pMjwbI ivSw nhI piVHAw hY, auh mu`FlI pMjwbI dw ivSw hI pVHxgy[
***ijhVy ividAwrQI Non-Domicile of Punjab hn Aqy A``TvIN/dsvIN jmwq q``k pMjwbI ivSw nhI piVHAw hY, auh mu`FlI pMjwbI
jW pMjwb ihstrI AYNf klcr iv``coN koeI ie`k ivSw cux skdy hn[
Note: After Semester IV, every student is required to undergo 4 to 6 weeks summer training
under any one of the following: like Bank, Finance company, Insurance company, stock broking
house, financial product dealers and professionals like chartered accountants & tax
consultant/lawyer and financial advisor. The report submission and seminar presentation shall
be held in semester V.
3
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028
SEMESTER–V

S. Course Course Title L+T+P Total

No. Code Marks
Multidisciplinary Course
1 ENMDC-351 Appreciating English Literature -3 4+0+0 100
Compulsory Course
2 BOA05002T *Punjabi (Compulsory)-5 4+0+0 100
gzikph (bkiawh)^5 /
BOA05103T **mu`FlI pMjwbI-5 /
PHC-114: ***Punjab History & Culture (From 1849-1947 A. D)
Discipline Specific Course
3 BCO05005T Management Accounting 4+0+0 100
4 Principles and Practices of Banking 4+0+0 100
5 Financial Management 4+0+0 100
Skill Enhancement Course
6 Data Handling through SPSS 2+0+0 50
Data Handling through SPSS 0+0+1 25
Internship Course
7 Seminar based on Internship 2 50
SEMESTER–VI
S. No. Course Course Title L+T+P Total
Code Marks
Ability Enhancement Course
1 ENAEC-301 English Language Skills-3 4+0+0 100
Compulsory Course
2 BOA06002T *Punjabi (Compulsory)-6 gzikph (bkiawh)^6 / 4+0+0 100
BOA06103T **mu`FlI pMjwbI -6/
PHC-115: ***Punjab History & Culture (From 1947-2000 A. D)
Discipline Specific Course
3 Principles and Practices of Insurance 4+0+0 100
4 Business Environment 4+0+0 100
5 Direct Tax Law 4+0+0 100
Value Added Course
6 PSL 061 Human Rights and Constitutional Duties 2+0+0 50
Special Note:
* ijhVy ividAwrQI Domicile/Non-Domicile of Punjab hn Aqy aunHW ny A``TvIN/dsvIN jmwq q``k pMjwbI ivSw piVHAw hY, auh
pMjwbI (lwzmI) pVHngy[
** ijhVy ividAwrQI Domicile of Punjab hn Aqy pMRqU iksy kwrn pMjwb qoN bwhr hn Aqy aunHW ny A``TvIN/dsvIN jmwq q``k
pMjwbI ivSw nhI piVHAw hY, auh mu` FlI pMjwbI dw hI ivSw pVHngy[
** ijhVy ividAwrQI Domicile of Punjab hn Aqy pMjwb dy kyNdrI ividAwilAw jW iksy hor skUl iv``c pVHy hn Aqy iksy
kwrx aunHW ny A``TvIN/dsvIN jmwq q``k pMjwbI ivSw nhI piVHAw hY, auh mu`FlI pMjwbI dw ivSw hI pVHxgy[
***ijhVy ividAwrQI Non-Domicile of Punjab hn Aqy A``TvIN/dsvIN jmwq q``k pMjwbI ivSw nhI piVHAw hY, auh mu`FlI pMjwbI
jW pMjwb ihstrI AYNf klcr iv``coN koeI ie`k ivSw cux skdy hn[

Note: After Semester VI, every student continuing the course for four year degree is required to undergo 4 to 6
weeks summer training under any one of the following: like Bank, Finance company, Insurance company, stock
broking house, financial product dealers and professionals like chartered accountants & tax consultant/lawyer and
financial advisor. The report submission and seminar presentation shall be held in semester VII.
4
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER –VII

S. No. Course Course Title L+T+P Total

Code Marks
Discipline Specific Course
1 Specialisation Course I 4+0+0 100
2 Specialisation Course II 4+0+0 100
3 Specialisation Course III 4+0+0 100
4 Specialisation Course IV 4+0+0 100
Minor Course
5 Research Methodology I 4+0+0 100
Internship
6 Seminar based on Internship 2 50

SPECIALISATIONS:
Students are required to select any one of the following groups each having four papers
(DSC) in Semester VII

Group I : Accounting and Finance

S. No. Course Code Course Title L+T+P
1 Financial Market Operations 4+0+0
2 Contemporary Accounting 4+0+0
3 Advanced Financial Management 4+0+0
4 Risk Management and Insurance 4+0+0

Group II : Marketing
S. No. Course Code Course Title L+T+P
1 Consumer Behavior 4+0+0
2 Advertising Management 4+0+0
3 Sales Management 4+0+0
4 Services Marketing 4+0+0

Group III: Human Resource Management

S. No. Course Code Course Title L+T+P
1 Human Resource Management 4+0+0
2 Organisational Change and Development 4+0+0
3 Performance Management 4+0+0
4 Managerial Competencies and Career 4+0+0
Development
5
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER -VIII
S. No. Course Course Title L+T+P Total
Code Marks

Discipline Specific Course

1 Specialisation Course I 4+0+0 100
2 Specialisation Course II 4+0+0 100
3 Specialisation Course III 4+0+0 100
4 Specialisation Course IV 4+0+0 100
Minor Course
5 Research Methodology II 4+0+0 100

* SPECIALISATIONS:
Students are required to select any one of the following groups each having four papers
(DSC) in Semester VIII Group opted in semester VIII shall be same as in semester VII

Group I: Accounting and Finance

S. No. Course Code Course Title L+T+P
1 Portfolio Management 4+0+0
2 International Financial Management 4+0+0
3 International Accounting 4+0+0
4 Foreign Exchange Management 4+0+0

Group II: Marketing

S. No. Course Code Course Title L+T+P
1 Retail Management 4+0+0
2 Customer Relationship Management 4+0+0
3 Brand Management 4+0+0
4 Strategic Marketing Management 4+0+0

Group III: Human Resource Management

S. No. Course Code Course Title L+T+P
1 Labour Legislation and Social Security 4+0+0
2 Training and Development 4+0+0
3 International Human Resource Management 4+0+0
4 Human Resource Development 4+0+0
6
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–I
ENMDC151: APPRECIATING ENGLISH LITERATURE-1
(Multidisciplinary Course)

Time: 3 Hours
Credits: 4-0-0
(6 periods per week)
Total Marks: 100

Instructions for the Paper Setters:-

Texts Prescribed:
1. Tales of Life (Guru Nanak Dev University, Amritsar)
2. English Grammar in Use (Fifth Edition) by Raymond Murphy, CUP (Units: 49-97)

The syllabus is divided in four sections as mentioned below.

SECTION–A

English Grammar in Use, 5th Edition by Raymond Murphy, CUP (Units: 49-81)

SECTION–B

Personal letter Writing and English Grammar in Use (Units: 82-97)

SECTION–C

Tales of Life (Guru Nanak Dev University, Amritsar): Stories at Sr. No. 1, 2, 3, 5 and 6

SECTION–D

Tales of Life (Guru Nanak Dev University, Amritsar): Stories ar Sr. No. 7, 9, 10, 11, 12
7
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–I

BOA01002T Punjabi (Compulsory)

gzikph (bkiawh) –I
eo?fvN 4-0-0
Time: 03 Hours Max. Marks: 100
(6 ghohnv gqsh j\sk)

nze-tzv ns/ gohfyne bJh jdkfJsK

1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?. gzitK gqFB
fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ nze pokpo jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r_' t`X s'_ t`X uko T[g-gqFBK ftu eo
;edk j?.

gkm-eqw ns/ gkm-g[;seK

ਸੈਕਸ਼ਨ – ਏ

d' ozr (eftsk Gkr) (;zgkH jofizdo f;zx fY`b'_ ns/ gqhsw f;zx ;or'Xhnk), r[o{ BkBe d/t
:{Bhtof;Nh, nzfwqs;o.
(ਲੇ ਖਕ ਦਾ ਜੀਵਨ ਤੇ ਰਚਨਾ /ਪਸੰ ਗ ਸਿਹਤ ਿਵਆਿਖਆ/ਕਿਵਤਾ ਦਾ ਿਵਸ਼ਾ-ਵਸਤੂ)

ਸੈਕਸ਼ਨ – ਬੀ
gzikp d/ wjkB ebkeko
(;zgkH pbtzs rkorh), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
(nzfwqsk F/ofrb s'_ GkJh ;w[zdo f;zx se)
(ftFk-t;s{$;ko$BkfJe fpzp)

ਸੈਕਸ਼ਨ – ਸੀ

(T) g?oQk ouBk

(n) g?oQk gVQ e/ gqFBK d/ T[`so.

ਸੈਕਸ਼ਨ – ਡੀ

(T) GkFk tzBrhnK L GkFk dk Ne;kbh o{g, GkFk ns/ T[g-GkFk ftu nzso, gzikph T[gGkFktK
d/ gSkD-fuzBQ.
(n) gzikph GkFk L fBek; s/ ftek;
8
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–I

;jkfJe g[;seKL-
1H pqjwirdhF f;zx, nkX[fBe gzikph ekftL gqw[`y gqftoshnK, tkfo; Fkj ckT[_v/FB, nzfwqs;o.
2H okfizdogkb pokV, nkX[fBe gzikph eftsk dk fJfsjk;, gzikph nekdwh, fd`bh.
3H i;ftzdo f;zx, Bth_ gzikph eftskL gSkD fuzBQ, u/sBk gqekFB, b[fXnkDk.
4H Xowgkb f;zrb, gzikph ihtBhL ;o{g f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk.
5H ihs f;zx ;hsb, tkose s/ tkose F?bh, gzikp ;N/N :{Bhtof;Nh N?e;N p[`e p'ov, uzvhrVQ.
6H p{Nk f;zx pokV, gzikph GkFk ;o's s/ ;o{g, tkfo; Fkj ckT[_v/FB, nzfwqs;o.
7H ;[yftzdo f;zx ;zxk, gzikph GkFk ftfrnkB, gzikph GkFk nekdwh, ibzXo.
8H joehos f;zx s/ frnkB bkb f;zx, ekbi gzikph ftnkeoB, gzikp :{Bhtof;Nh, uzvhrVQ.
9H gzikph GkFk p'X, e;s{oh bkb n?_v ;zB}, nzfwqs;o.
10H tfonkw f;zx ;zX{ (;zgkH), thjth_ ;dh dh gzikph tkose, ;kfjs nekd/wh, Bth_ fd`bh.
11H w'jB Gzvkoh (;zgkH), eEk rkorh dh, b'erhs gqekFB, uzvhrVQ.
9
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–I

BOA01103T w[ZYbh gzikph–I

(In lieu of Compulsory Punjabi)

eo?fvN 4-0-0
Time: 03 Hours Max. Marks: 100
(6 ghohnv gqsh j\sk)
nze-tzv ns/ gohfyne bJh jdkfJsK
1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu'_ d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?. gzitK gqFB fe;/ th
Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ pokpo nze jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-gqFBK ftu eo ;edk
j?.

gkm-eqw

;?eFB-J/

g?_sh n`yoh, n`yo eqw, g?o fpzdh tkb/ toD ns/ g?o ftu g?D
tkb/ toD ns/ wksqtK (w[`Ybh ikD-gSkD)
brkyo (fpzdh, fN`gh, n`Xe) L gSkD ns/ tos'_

;?eFB-ph

gzikph Fpd-pDso L w[`Ybh ikD-gSkD

(;kXkoB Fpd, ;z:[es Fpd, fwFos Fpd, w{b Fpd, nr/so ns/ fgS/so)

;?eFB-;h

fB`s tos'_ dh gzikph Fpdktbh L pk}ko, tgko, foFs/-Bks/, y/sh ns/ j'o XzfdnK
nkfd Bkb ;zpX z s.
;?eFB-vh

j\s/ d/ ;`s fdBK d/ BK, pkoQK wjhfBnK d/ BK, o[`sK d/ BK, fJe s'_ ;" se frDsh FpdK ftu

;jkfJe g[;seK

1H e;s{oh bkb n?_v ;zB}, w[`Ybh gzikph, r[o{ BkBe d/t :{Bhtof;Nh, nfwqs;o.
2H fwzBh ;btkB, gzikph ftnkeoB L w[`Yb/ ;zebg, oth ;kfjs gqekFB, nfqws;o.
3H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs ns/ ftjko, u/sBk gqekFB, b[fXnkDk.
10
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–I

PHC110 :Punjab History & Culture (From Earliest Times to C 320)

(Special Paper in lieu of Punjabi compulsory)
(For those students who are not domicile of Punjab)
Time: 3 Hours Credits : 4-0-0
Max. Marks: 100
Instructions for the Paper Setters:-
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt
five questions, selecting at least one question from each Section. The fifth question may be attempted from
any Section.

SECTION-A
1. Physical features of the Punjab and its impact on history.
2. Sources of the ancient history of Punjab

SECTION-B
3. Harappan Civilization: Origin and extent Town planning; social, economic and religious life of the
Indus Valley People.
4. The Indo-Aryans: Original home and settlements in Punjab.

SECTION-C
5. Social, Religious and Economic life during Rig Vedic Age.
6. Social, Religious and Economic life during Later Vedic Age.

SECTION-D
7. Teachings and impact of Buddhism
8. Jainism in the Punjab

Instructions for the Paper Setters:

Section A
Introduction –Nature of financial Accounting–scope–objects–limitations– Accounting concepts
and conventions.
Introduction to Books of Accounts: Concept of Journal, Ledger, Cash Book and Trial Balance
Capital, Revenue and Deferred Revenue Expenditure – Capital and revenue receipts.

Section B
Final Accounts of Sole Proprietor: Preparation and Presentation of Financial Statements
Voyage Accounts– Meaning, accounting treatment in case of complete voyage & incomplete
voyage.
Section C
Joint Venture – Meaning, types, determination of profits under different methods.
Consignment Accounts–Meaning, features, consignee’s commission, account sales, distinction
between joint venture & consignment, accounting treatment in the books of consignor &
consignee.
Section D
Departmental Accounts – Meaning–Objects–Advantages–Accounting procedure– Allocation of
expenses and incomes – Interdepartmental transfers – Provision for unrealized profit.
Branch Accounts –Features–Objects–Types of branches–Dependent branches– Account Systems
–Stock and Debtors System –Independent branch –Features – 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.
2. Narayanswami, R., “Financial Accounting: A Managerial Perspective”, 3rdEdition, 2008,
Prentice Hall of India, New Delhi.
3. Mukherjee, A. and Hanif, M., “Financial Accounting”, 1st Edition, 2003, Tata McGraw Hill.
4. Ramchandran, N. and Kakani, R.K., “Financial Accounting for Management”, 2nd
Edition,2007, Tata McGraw Hill.

Note: Latest edition of text books to be followed.

12
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-I
BCO01006T: BUSINESS ORGANISATION
Credits: 4-0-0
Time: 3 Hours Max. Marks: 100

Instructions for the Paper Setters:

Section B
Forms of Business organization – Sole Trader – Partnership – Joint Hindu Family – Joint Stock
Companies – Co–Operative Societies – Public Utilities And Public Enterprises.
Public Sector Vs. Private Sector
Section C
Location of industry – Factors influencing location – size of industry – optimum firm – advantages
of large – scale operation – limitation of small scale operation – Industrial estates – District
Industries Centres.
Section D
Stock Exchange – Function – Types – Working – Regulation of Stock Exchange in India.
Business Combination – Causes – Types – Effects of Combination in India.
Trade association –Chamber of commerce – Function – Objectives Working in – India.
Suggested Readings:
1. Bhusan, Y.K. “Fundamentals of Business Organisation and Management”, 1980, Sultan
Chand & Sons, New Delhi.
2. Tulsian, [Link] Pandey V., “Business Organisation and Management”, 2009, Pearson
Education, New Delhi
3. Talloo, T.J., “Business Organisation and Management”, 2008, Tata McGraw Hill
Company, New Delhi
4. Basu, C.R., “Business Organisation and Management”, 2010, Tata McGraw Hill Company,
New Delhi
5. Singla, R.K., “Business Organisation& Management”, 2011, VK (India) Enterprises, New
Delhi
Note: Latest edition of text books to be followed.
13
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–I
BCO01008T: BUSINESS STATISTICS

Credits: 4-0-0
Time: 3 Hours Max. Marks: 100

Instructions for the Paper Setters:-

Section A
Definition, Functions, Scope and Limitations of Statistics.
Measures of Central Tendency: Types of averages–Arithmetic Mean (Simple and Weighted),
Median and Mode.

Section B
Measures of Dispersion: Range, Quartile Deviation, Mean Deviation, Standard Deviation and
Coefficient of Variation.
Simple Correlation and Regression: Meaning, Types, Karl Pearsons & Rank Correlation
(Excluding grouped data), Probable error.

Section C
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, Pascals method and Fishers Ideal
method including Time and Factor Reversal tests, Consumer Price Index.

Section D
Time Series Analysis: Components, Estimation of Trends (Graphical method, Average Method,
Semi Moving Averages method and Method of Least Squares for linear path).
Probability: Conceptual meaning and definition of probability, Theorems of probability–
addition and multiplication theorem of probability and concept of conditional probability (simple
applications only).
14
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–I

Suggested Readings:
1. Levin, Richard and David S. Rubin. “Statistics for Management”. 7th Edition, PrenticeHall of India,
New Delhi.
2. Chandan, J.S., “Statistics for Business and Economics”, Ist Edition, (1998), VikasPublishing
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., “BusinessStatistics:
A First Course”, 4th Edition (2008), Pearson Education.
Note: Latest edition of text books to be followed.
15
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–I
BCO01009T: COMPUTER APPLICATIONS IN BUSINESS
(THEORY)

Credits: 2-0-0
Time: 3 Hour Max. Marks: 50

Instructions for the Paper Setters:-

Section A
Basic Concepts: Characteristics of a Computer; Advantages of Computers; Limitation of
Computers; Types of Computers; Applications of computers, Hardware, Firmware, Liveware;
Software; System Software: Operating system, Translators, interpreter, compiler; Overview of
operating system, function of operating system; Application software: General Purpose Packaged
Software and tailormade software.

Section B
Word Processing: Introduction to word-Processing, Word-processing concepts, Use of Templates
and styles, working with word document: Editing text, Find and replace text, Formatting, spell
check, Autocorrect, Auto-text; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page
Formatting, Header and footer, page break, table of contents
Tables: Inserting, filling and formatting a table; Inserting Pictures and Video; Mail Merge
(including linking with spreadsheet files as data source); Printing documents; Citations, references
and Footnotes.

Section C
Preparing Presentations: Basics of presentations: Slides, Fonts, Drawing, editing; Inserting:
Tables, Images, texts, Symbols, hyperlinking, Media; Design; Transition; Animation; and
Slideshow, exporting presentations as pdf handouts and videos.
16
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–I

Section D
Spreadsheet basics: Spreadsheet concepts; Creating a work book, saving a work book, editing a
work book, inserting, deleting work sheets, entering data in a cell, formula Copying, moving data
from selected cells, Handling operators in formulae: Inserting Charts- LINE, PIE, BAR,
Organizing Charts and graphs; Spreadsheet functions: Mathematical, Statistical, Financial,
Logical, Date and Time.

Suggested Readings:
1. Jain, H. C. & Tiwari, H. N. ―Computer Applications in Business‖Taxmann, Delhi.
2. Joseph, P.T., S.J. E-Commerce: An Indian Perspective, 6th ed. PHI Learning
3. Mathur, S. & Jain, P. ―Computer Applications in Business‖Galgotia Publishing Company
4. Madan, S. ―Computer Applications in Business‖ Scholar Tech Press, Delhi.
5. Sharma, S.K. & Bansal, M. ―Computer Applications in Business‖Taxmann, Delhi.
6. Thareja R (2019). Fundamentals of Computers. Oxford University Press.
7. Thareja R (2018). IT & Its Business Application. Oxford University Press.

Note: Latest edition of text books to be followed.

17
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–I
BCO01010L: COMPUTER APPLICATIONS IN BUSINESS
(PRACTICAL)

Credits: 1
Marks: 25
18
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-II
ENAEC 101: ENGLISH LANGUAGE SKILLS-1
(Ability Enhancement Course)

Time: 3 Hours
Credits: 4-0-0
(6 periods per week)
Total Marks: 100

Instructions for the Paper Setters:-

Texts Prescribed:-
• Prose for Young Learners (Guru Nanak Dev University, Amritsar)
• English Grammar in Use (Fifth Edition) by Raymond Murphy, CUP

The syllabus is divided in four sections as mentioned below.

SECTION–A

English Grammar in Use, 5th Edition by Raymond Murphy, CUP (Units: 1-37)

SECTION–B

Paragraph Writing and English Grammar in Use (Units: 38-48)

SECTION–C

Prose for Young Learners: Essays at Sr. No. 1, 2, 3, 5 and 6

SECTION–D

Prose for Young Learners: Essays at Sr. No. 7, 8, 9, 10 and 11

19
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-II

BOA02002T: Punjabi (Compulsory)-2

gzikph (bkiawh)-2

eo?fvN 4-0-0
Time: 03 Hours Max. Marks: 100
(6 ghohnv gqsh j\sk)

nze-tzv ns/ gohfyne bJh jdkfJsK

gkm-eqw ns/ gkm-g[;seK

ਸੈਕਸ਼ਨ – ਏ

d' ozr (ejkDh Gkr) (;zgkH jofizdo f;zx fY`b'_ ns/ gqhsw f;zx ;or'Xhnk), r[o{ BkBe d/t
:{Bhtof;Nh, nzfwqs;o.
(ftFk-t;s{$;ko$b/ye dk ihtB s/ ouBk)

ਸੈਕਸ਼ਨ – ਬੀ

gzikp d/ wjkB ebkeko

(;zgkH pbtzs rkorh), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
(;shF r[iokb s'_ ;[fozdo e"o se)
(ftFk-t;s{$;ko$BkfJe fpzp)

ਸੈਕਸ਼ਨ – ਸੀ

(T) Fpd-pDso ns/ Fpd-ouBkL gfoGkFk, w[`Yb/ ;zebg

(n) Fpd Fq/DhnKL BKt, gVQBKt, fefonk, ftF/FD, fefonk ftF/FD, ;pzXe, :'ie, ft;we

ਸੈਕਸ਼ਨ - ਡੀ
(T) d\soh fu`mh g`so
(n) nykD ns/ w[jkto/
20
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–II

;jkfJe g[;seK

1H pqjwirdhF f;zx, gzikph ejkDh L f;XKs, fJfsjk; s/ gqftoshnK, tkfo; Fkj ckT[v
_ F
/ B,
nzfwqs;o.
2H pbd/t f;zx Xkbhtkb, gzikph ejkDh dk fJfsjk;, gzikph nekdwh, fd`bh.
3H ;ftzdo f;zx T[`gb, gzikph ejkDheko, B?FBb p[è Fkg, fd`bh.
4H ;ftzdo f;zx T[`gb, gzikph ejkDh L ;o{g s/ f;XKs, gzikph :{Bhtof;Nh, gfNnkbk.
5H r[op]F f;zx \o?_e, fBèh ejkDh ns/ gzikph fBèh ejkDh, gzikph okJhNo} e'nkgo/fNt
;[;kfJNh, b[fXnkDk.
6H Xowgkb f;zrb, gzikph ihtBh L ;o{g f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk
(ihtBh BzL 10 s'_ 18).
7H ;[yftzdo f;zx ;zxk, gzikph GkFk ftfrnkB, gzikph GkFk nekdwh, ibzXo.
8H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs s/ ftjko, u/sBk gqekFB, b[fXnkDk.
9H gzikph GkFk p'X, e;s{oh bkb n?_v ;zB}, nzfwqs;o.
10H tfonkw f;zx ;zX{ (;zgkH), thjth_ ;dh dh gzikph tkose, ;kfjs nekd/wh, Bth_ fd`bh.
11H w'jB Gzvkoh (;zgkH), eEk rkorh dh, b'erhs gqekFB, uzvhrVQ.
21
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-II

BOA02103T : w[ZYbh gzikph-2

(In lieu of Compulsory Punjabi)

smW: 3 GMty
eo?fvN 4-0-0
Time: 03 Hours Max. Marks : 100
(6 ghohnv gqsh j\sk)
nze-tzv ns/ gohfyne bJh jdkfJsK
1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu'_ d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?.
gzitK gqFB fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ pokpo nze jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r_' t`X s'_ t`X ukoT[g-
gqFBK ftu eo ;edk j?.
gkm-eqw

;?eFB-J/

Fpd Fq/DhnK L gSkD ns/ tos'_

(BKt, gVBKt, fefonk, ftF/FD, fefonk ftF/FD, ;pzXe, :'ie ns/ ft;fwe)

;?eFB-ph

gzikph tke pDso L w[`Ybh ikD-gSkD

(T) ;kXkoB tke, ;z:[es tke ns/ fwFos tke (gSkD ns/ tos'_)
(n) fpnkBhnk tke, gqFBtkue tke ns/ j[ewh tke (gSkD ns/ tos'_)

;?eFB-;h

g?oQk ouBk
;zy/g ouBk
;?eFB-vh

fu`mh g`so (xo/b{ ns/ d\soh)

nykD ns/ w[jkto/
22
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-II

;jkfJe g[;seK

1H e;s{oh bkb n?_v ;zB}, w[`Ybh gzikph, r[o{ BkBe d/t :{Bhtof;Nh, nfwqs;o.
2H fwzBh ;btkB, gzikph ftnkeoB L w[`Yb/ ;zebg, oth ;kfjs gqekFB, nfqws;o.
3H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs ns/ ftjko, u/sBk gqekFB, b[fXnkDk.
23
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-II

PHC-111: Punjab History & Culture (C. 320 to 1000 A.D.)

(Special Paper in lieu of Punjabi compulsory)
(For those students who are not domicile of Punjab)

Credits: 4-0-0
Time: 3 Hours Max. Marks: 100

Instructions for the Paper Setters:-

SECTION–A
1. Alexander’s Invasion and its Impact
Punjab under Chandragupta Maurya and Ashoka.

SECTION–B
2. The Kushans and their Contribution to the Punjab.
3. The Panjab under the Gupta Empire.
SECTION–C
4. The Punjab under the Vardhana Emperors
5. Socio-cultural History of Punjab from 7th to 1000 A.D.
SECTION–D
6. Development of languages and Education with Special reference to Taxila
7. Development of Art & Architecture

1. Ahuja, Ram (2003), Social Problems in India, Rawat Publication, Jaipur.

2. Extent, Pattern and Trend of Drug Use in India, Ministry of Social Justice and
Empowerment, Government of India, 2004.
3. Inciardi, J.A. 1981. The Drug Crime Connection. Beverly Hills: Sage Publications.
4. Kapoor. T. (1985) Drug epidemic among Indian Youth, New Delhi: Mittal Pub.
5. Kessel, Neil and Henry Walton. 1982, Alcohalism. Harmond Worth: Penguin Books.
6. Modi, Ishwar and Modi, Shalini (1997) Drugs: Addiction and Prevention, Jaipur: Rawat
Publication.
7. National Household Survey of Alcohol and Drug abuse. (2003) New Delhi, Clinical
Epidemiological Unit, All India Institute of Medical Sciences, 2004.
8. Ross Coomber and Others. 2013, Key Concept in Drugs and Society. New Delhi: Sage
Publications.
9. Sain, Bhim 1991, Drug Addiction Alcoholism, Smoking obscenity New Delhi: Mittal
Publications.
10. Sandhu, Ranvinder Singh, 2009, Drug Addiction in Punjab: A Sociological Study. Amritsar:
Guru Nanak Dev University.
11. Singh, Chandra Paul 2000. Alcohol and Dependence among Industrial Workers: Delhi:
Shipra.
12. Sussman, S and Ames, S.L. (2008). Drug Abuse: Concepts, Prevention and Cessation,
Cambridge University Press.
13. Verma, P.S. 2017, “Punjab’s Drug Problem: Contours and Characterstics”, Economic and
Political Weekly, Vol. LII, No. 3, P.P. 40-43.
14. World Drug Report 2016, United Nations office of Drug and Crime.
15. World Drug Report 2017, United Nations office of Drug and Crime.
26
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-II
BCO02005T : ADVANCED FINANCIAL ACCOUNTING
Credits: 4-0-0
Time: 3 Hours Max. Marks: 100

Instructions for the Paper Setters:

Section A
Depreciation: Causes–Objects of providing for depreciation – Factors affecting depreciation –
Accounting Treatment – Methods of providing depreciation: Straight line method – Diminishing
Balance Method.
Provisions and Reserves: Reserve Fund - Different Types of Provisions and Reserves.

Section B
Accounts from Incomplete Records – Hire Purchase and Instalment Purchase System: Single
Entry: Features – Books and Accounts maintained – Recording of transactions – Ascertainment of
Profit (Statement of Affairs method only). Hire Purchase System: Features – Accounting Treatment in
the Books of Hire Purchaser and Hire Vendor – Default and Repossession. Instalment Purchase
System: Difference between Hire purchase and Instalment Purchase Systems – Accounting Treatment
in the books of Purchaser and Vendor.

Section C
Partnership Accounts: Legal provisions in the absence of Partnership Deed Fluctuating Capitals –
Preparation of final accounts Treatment of Goodwill and Admission of a partner, accounting treatment
of Retirement and Death of a Partner

Section D
Dissolution of Partnership Firms: Legal Position, Accounting for simple dissolution, Applications
of rule in case of Garner Vs. Murray in case of insolvency of partner(s) (excluding piecemeal
distribution and sale of a firm to a company).

Suggested Readings:
1. Shukla, M.C., Grewal, T.S. and Gupt, S.C., “Advanced Accountancy” 2017. S. Chand & Co. New
Delhi.
2. Gupta, R. L &Radheswamy. M. “Advanced Accountancy” Vol. I & II 2009. S Chand & Co. New
Delhi.
3. Maheshwari, S.N. Maheshwari, S.K.&Maheshwari. S.K. “Advanced Accountancy” 11
Edition.2018 Vikas Publishing House Pvt. Ltd. New Delhi.

Note: Latest edition of text books to be followed.

27
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-II

BCO02006T : COMMERCIAL LAW

Credits: 4-0-0
Time: 3 Hours Max. Marks: 100

Instructions for the Paper Setters:

Section A
The Indian Contract Act, 1872: Contract – Meaning, Characteristics and kinds, Essentials of Valid
Contract –Offer and Acceptance, Consideration, Contractual Capacity, Free Consent. Discharge of
Contract – Modes Of discharge, Breach of Contracts and its Remedies.

Section B
Contract of Indemnity and Guarantee
Contract of Bailment & Pledge
Contract of Agency
Section C
The Sale of Goods Act, 1930: Contract of sale, meaning and difference between sale and agreement
to sell.
Conditions and warranties: Transfer of ownership in goods including sale by non–owners,
Performance of contract of sale.
Unpaid seller: Meaning and rights of an unpaid seller against the goods and the buyer.

Section D
The Limited Liability Partnership Act, 2008: Foundation of LLP in India; Strcuture of an LLP;
Procedure for Formation of LLP in India; LLP versus Sole Proprietorship; LLP versus Conventional
Partnership; LLP versus Joint Stock Company.
The Competition Act: Competition Commission: Aim and Objectives; Important Provisions.

Suggested Readings:
1. Singh, A., “Principles of Mercantile Law”, (2011), Eastern Book Co.
2. Tulsian, P. C., “Business Laws”, 2nd Edition (2000), Tata McGraw Hill, New Delhi.
3. Kucchal, M.C., “Business Law”, 5th Edition (2009), Vikas Publishing, House (P) Ltd.
4. Maheshwari&Maheshwari, “Business Law”, National Publishing House, New Delhi.
5. Chadha, P. R., “Business Law” Galgotia Publishing Company, New Delhi.
Note: Latest edition of text books to be followed.
28
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-II
BCO02007T: BUSINESS ECONOMICS

Credits: 4-0-0
Time: 3 Hour Max. Marks: 100
Instructions for the Paper Setters:-
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt
five questions, selecting at least one question from each Section. The fifth question may be attempted
from any Section.

Section A
Theory of Demand:
Meaning of demand and its types, law of demand, price elasticity of demand and itsmeasurement.
Consumer’s Behaviour: Utility approach: Brief outline of law of diminishing marginal utilityand law
of equi–marginal utility.
Indifference Curve Approach: Meaning, properties, price, income and substitution effect,Revealed
Preference Approach.
Section B
Theory of Production: Law of variable proportions and Law of returns to scale.
Theory of Cost: Concept of cost, Kinds of cost, Short and Long run cost curves, Traditional and
Modern Approaches.
Revenue: Average revenue, Marginal revenue and Total revenue. Relationship between average
revenue and marginal revenue and Elasticity of demand.

Section C
Perfect Competition: Meaning, features, price and output determination of firmand industry
under perfect competition.
Monopoly: Meaning, features, price and output determination under monopoly.
Monopolistic Competition: Meaning, features, price and output determination under Monopolistic
competition.
Section D
National Income: Definition and Importance of National Income. Gross and Net Domestic Product;
Personal Income and Disposable Income. Measurement of National Income: Income, Output and
Expenditure Method, Problems in measurement of National Income particularly in underdeveloped
countries.
Consumption: Meaning, determinants (subjective and objective) and importance. Keynes
Psychological law of consumption.

Suggested Readings:
1. Maheswari & Varshney, Managerial Economics, S. Chand & Co., New Delhi.
2. Koutsoyiannis A., “Modern Micro Economics”, 2nd edition, MacMillan House,NewDelhi.
3. Dwivedi, D.N., “Managerial Economics”, 7th Edition, Vikas Publication.
4. Ahuja, H. L., “Modern Micro Economics”, (2009), Sultan Chand and Co.,New Delhi.
5. Willimson, S. D., “Macroeconomics”, 4th Edition (2010), Pearson Publication.
6. Froyen, R., “Macroeconomics”, 9th Edition (2008), Pearson Publication.
7. Hirschey, M. “Fundamental of Managerial Economics”, 9th Edition(2009), SouthWestern Cengage
Learning

Note: Latest edition of text books to be followed.

29
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-III
ENMDC251: APPRECIATING ENGLISH LITERATURE-2
(Multidisciplinary Course)

Time: 3 Hours
Credits: 4-0-0
(6 periods per week)
Total Marks: 100
Instructions for the Paper Setters:-
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections (A-D).
Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt five questions,
selecting at least one question from each Section. The fifth question may be attempted from any Section.

Important Note: The textbook Making Connections (3rd edition) is significantly different from its 2nd edition.
The third edition (by Kenneth J Pakenham, Jo EcEntire, Jessica Williams) is to be followed for this course.

Texts Prescribed:-

1. Moments in Time: An Anthology of Poems, GNDU, Amritsar.

2. English Grammar in Use (Fifth Edition) by Raymond Murphy, CUP.

Syllabus is divided into four sections as mentioned below:

SECTION–A

English Grammar in Use (Fifth Edition) by Raymond Murphy, CUP: Revision of Units 26-37, 42-48, 92- 97,
113-120.

SECTION–B
Moments in Time: Poems at Sr. No. 1-6

SECTION–C

Moments in Time: Poems at Sr. No. 7-12

SECTION–D
Essay type question based on the SECTION–“Beyond the reading” from the text, Making Connections
30
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–III

BOA03002T PUNJABI (COMPULSORY)-3

gzikph (bk}wh)-3
eo?fvN 4-0-0
Time: 03 Hours Max. Marks: 100
(6 ghohnv gqsh j\sk)
nze-tzv ns/ gohfyne bJh jdkfJsK
1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?.
gzitK gqFB fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ nze pokpo jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-gqFBK
ftu eo ;edk j?.
gkm-eqw ns/ gkm-g[;seK

ਸੈਕਸ਼ਨ - ਏ
;fGnkuko ns/ gzikph ;fGnkuko
(;zgkH vkH oDihs f;zx pkitk, tho f;zx ozXktk)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
(b/y Bzpo 1 s'_ 8 se)
(ftFk-t;s{$;ko)

ਸੈਕਸ਼ਨ - ਬੀ
nkX[fBe fJeKrh
(;zgkH o"FB bkb nkj{ik, wBihs gkb e"o)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
ftFk t;s{$gkso fusoB$ozr-wzuh g`y

ਸੈਕਸ਼ਨ - ਸੀ
(T) ;zy/g ouBk (gq?;h)
(n) fd`s/ g?oQ/ ftu'_ nF[`X Fpd-i'VK ~ F[`X eoBk

ਸੈਕਸ਼ਨ – ਡੀ

w{b ftnkeoBe fJekJhnK L gfoGkFk ns/ torheoB

(GktzF, Fpd, tkezF, T[g-tke ns/ tke)
31
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–III

;jkfJe g[;seK
1H ihs f;zx ;hsb, tkose s/ tkose F?bh, gzikp ;N/N :{Bhtof;Nh N?e;N p[`e p'ov,
uzvhrVQ.
2H r'fpzd f;zx bKpk, gzikph tkose s/ tkoseeko, nwoihs ;kfjs gqekFB, gfNnkbk.
3H ;fszdo f;zx B{o, nkX[fBe gzikph tkose dk fJfsjk;, gzikph nekdwh, fd`bh.
4H vkH i;ftzdo f;zx, vkH wkB f;zx Yh_v;k, gzikph ;kfjs dk fJfsjk; (nkX[fBe ekb), gzikph
:{Bhtof;Nh, gfNnkbk.
5H ;shF e[wko towk, gzikph BkNe dk fJfsjk;, gzikph nekdwh, fd`bh.
6H r[ofdnkb f;zx c[`b, gzikph fJeKrh L ;o{g, f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk.
7H pqjwirdhF f;zx, gzikph BkNe s/ fJeKrh L f;XKs, fJfsjk; s/ gqftoshnK,
tkfo; Fkj ckT[_v/FB, nzfwqs;o.
8H y'i gfsqek (BkN F?bhnK ftF/F nze),
9H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs s/ ftjko, u/sBk gqekFB, b[fXnkDk.
10H joehos f;zx s/ frnkB bkb f;zx, ekbi gzikph ftnkeoB, gzikp :{Bhtof;Nh, uzvhrVQ.
11H gzikph GkFk p'X, e;s{oh bkb n?_v ;zB}, nzfwqs;o.
32
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–III
BOA03103T w[ZYbh gzikph-3
(In lieu of Compulsory Punjabi)
eo?fvN 4-0-0
Time: 03 Hours Max. Marks: 100
(6 ghohnv gqsh j\sk)
nze-tzv ns/ gohfyne bJh jdkfJsK
1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?. gzitK gqFB fe;/ th
Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ nze pokpo jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-gqFBK ftu eo ;edk
j?.
gkm-eqw

;?eFB-J/

g?oQk gVQ e/ gqFBK d/ T[`so

;ob nzro/}h g?oQ/ dk gzikph nB[tkd

;?eFB-ph
eftsktK
(T) ;wK (GkJh tho f;zx)
(n) ]?o gzikph dh (\ho'}dhB Fo\)
(J) nzph dk p{Nk (gq'H w'jB f;zx)
(;) fpoj'_ dh oVe (fFt e[wko) (gq;zr ;fjs ftnkfynkl ;ko)
;?eFB-;h
ejkDhnK
(T) G{nk (BkBe f;zx)
(n) d[`X dk S`gV (e[btzs f;zx ftoe)
(J) ;KMh ezX (;zs'y f;zx Xho)
(;) T[j ;'udh (dbhg e"o fNtkDk) (ftFk-t;s{l ;ko)
;?eFB-vh
fBpzX
(T) xo dk fgnko (s/ik f;zx)
(n) ][Fkwdh Bkb (jfozdo f;zx o{g)
(J) nkU, r`bK eohJ/ (Bfozdo f;zx eg{o)
(;) wB[`y e[dos dh @B/e n"bkd# Bjh__ (;[fozdo wzv) (ftFk-t;s{l ;ko)
;jkfJe g[;seK
1H okfizdogkb f;zx pokV, gzikph eftsk dk fJfsjk;, gzikph nekdwh, fd`bh.
2H pbd/t Xkbhtkb, gzikph ejkDh dk fJfsjk;, gzikph nekdwh, fd`bh.
3H i;ftzdo f;zx T[`gb, gzikph ejkDheko, B?FBb p[`e Fkg, fd`bh.
4H pbpho f;zx fdb, gzikph fBpzX ;o{g f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk.
5H y'i gfsqek (fBpzX ftF/F nze), gzikph :{Bhtof;Nh, gfNnkbk.
33
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–III
PHC112 : Punjab History & Culture (From 1000 to 1605 A. D)
(Special Paper in lieu of Punjabi compulsory)
(For those students who are not domicile of Punjab)

Time: 3 Hours Credits : 4-0-0

Max. Marks: 100
Instructions for the Paper Setters:-
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt five
questions, selecting at least one question from each Section. The fifth question may be attempted from any
Section.

SECTION- A
1. Society and Culture of Punjab during the Turko-Afghan rule.
2. The Punjab under the Mughals

SECTION- B
3. Bhakti movement and its impact on Society of Punjab
4. Sufism in Punjab with special reference to Baba Farid.

SECTION--C
5. Guru Nanak-Early Life and travels
6. Teachings of Guru Nanak, Concept of Sangat, Pangat and dharmsal.

SECTION--D
7. Contribution of Guru Angad Dev, Guru Amar Das and Guru Ram Das.
8. Compilation of AdiGranth and martyadom of Guru Arjun Dev

Suggested Readings
1. Chopra, P.N., Puri, B.N., & Das, M.N.(1974). A Social, Cultural & Economic History of India,
Vol. II. New Delhi: Macmillan India.
2. Grewal, J.S. (1994). The Sikhs of the Punjab, Cambridge University Press, New Delhi.
3. Singh, Fauja (1972). A History of the Sikhs, Vol. II, I. Patiala: Punjabi University.
4. Singh, Kushwant (2011). A History of the Sikhs- Vol. I (1469-1839). New Delhi: Oxford
University Press.
5. Singh,Kirpal (1990). History and Culture of the Punjab-Part II (Medieval Period).
Patiala: Publication Bureau, Punjabi University.
34
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER- III
BCO03005T CORPORATE ACCOUNTING
Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Accounting for Share Capital: Issue, Forfeiture and Reissue of forfeited shares– Redemption of
preference shares including buy–back of equity shares
Debentures: Issue and Redemption of Debentures

SECTION- B
Final Accounts of Limited Liability Companies: Preparation of Profit and Loss Account, Profit and
Loss Appropriation Account and Balance Sheet in accordance with the provisions of the existing
Companies Act (Excluding Managerial Remuneration).
Accounting for Amalgamation of Companies with reference to Accounting Standards issued by
the Institute of Chartered Accountant of India (excluding inter–company transactions and
holdings) – Accounting for Internal Reconstruction (excluding preparation of scheme for internal
reconstruction).
SECTION- C
Bank Accounts: General information relating to bank accounts – legal requirements affecting final
accounts – Concept of Non–Performing Assets (NPA) – preparation of Profit and Loss Accounts and
Asset classification – Balance sheet.
SECTION- D
Insurance Companies Accounts: Books maintained by insurance companies, Explanation of special
terms peculiar to insurance business, Accounts for life insurance business, types of policies, Annuity
business, surrender value, paid up policy, life assurance fund – valuation balance sheet, preparation of
final accounts of Life and General insurance business (as per the provisions of IRDA Act)

Suggested Readings:
1. Shukla, M.C., Grewal [Link] Gupta S.C: “Corporate Accounting”, 2008, S. Chand and Co.,
New Delhi.
2. Gupta R.L. and Radha swamy M, “Corporate Accounting”,1999, Sultan Chand and Sons, New
3. Maheshwari S.N., and Maheshwari S.K., “Corporate Accounting”,2009, Vikas publication,
New Delhi.
Note: Latest edition of text books to be followed.
35
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-III
BCO03006T COMPANY LAW
Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Introduction: Characteristics of a company, concept of lifting of corporate veil. Types of companies,
Association Not for Profit, Illegal Association.
Formation of company: Promoters, their legal position, pre–incorporation contract and provisional
contracts.
Documents: Memorandum of Association, Articles of Association, Doctrine of Constructive Notice and
Indoor Management, Prospectus and Book Building.

SECTION- B
Share Capital: Issue, allotment and forfeiture of share, Dematerialization of share, transmission of
shares, buyback.
Members and Shareholder: Rights and Duties. Shareholders meetings, kinds, convening and conduct
of meetings.

SECTION- C
Management: Directors, classification of directors, dis–qualifications, appointment, legal position,
powers and duties, disclosures of interest, removal of directors, board meetings, other managerial
personnel and remuneration.
Winding up: Concept and modes of winding up.

SECTION- D
Emerging Issues in Company Law: One Person Company (OPC), Small Company, Postal Ballot,
Small Shareholders on Board, Director Identity Number (DIN), Corporate Identity Number (CIN),
MCA–21, Online Filing of Documents, Online Registration of Company, National Company Law
Tribunal (NCLT), Limited Liability Partnership (LLP), Insider Trading, Rating Agencies, Producer
Company – concept and formation.

Suggested Readings:
1. Sharma J.P, “An Easy Approach to Corporate Laws” ,2010, Ane Books Pvt Ltd, New Delhi.
2. Puliani R .and Puliani, M., “Bharats Manual of Companies Act and Corporate Laws”, 2011,
Bharat Law House, New Delhi.
3. Ramaiya, A., “A Ramaiya’s Guide to Companies Act”,17th Edition,2011, Lexis Nexis Butter
worths Wadhwa, Nagpur.
4. Kannal, S., & V.S. Sowrirajan, “Company Law Procedure”, Taxman‟s AlliedServices (P)
Ltd., New Delhi (Latest Edn).
Note: Latest edition of text books to be followed.
36
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-III
BCO03007T FUNCTIONAL MANAGEMENT
Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Management: Introduction–Meaning, nature and characteristics of Management–Scope and
functional areas of management – Management as a science, art or profession – Management &
Administration – Principles of management – Social responsibility of Management and Ethics.

SECTION- B
Personnel Management: Meaning, Significance & Functions, Recruitment, Selection and training. Job
Evaluation and Merit Rating, Worker’s participation in Management.

SECTION- C
Marketing Management: Concept of Marketing, Functions of Marketing,
Marketing Research: Meaning and Techniques, Advertising and Sale man ship.

SECTION- D
Strategic Management: Meaning, Need, Importance, Process and Role of C.E.O. (Chief Executive
Officer) in Strategic Management,
Production Management: Functions, Production Planning and Control, Quality Control.

Suggested Readings:
1. Stoner, J. Freeman, R. & Gilbert, D., “Management”, 1995, Prentice Hall of India.
2. Koontz, H., “Principles of Management (Ascent Series)”, 2004, TataMcGraw Hill Publishing.
3. Robbins, S.P. and Coulter, M., “Management”, 9th Edition, 2008, Prentice Hall of India.
4. Robbins S.P. & Decenzo D., “Fundamentals of Management: Essential Concept sand
Applications”, Third Edition, 2000, Pearson Education.
5. Weihrich, H. and koontz, H., “Essentials of Management: An international Perspective”, 2009,
Tata McGraw Hill, New Delhi.

Note: Latest edition of text books to be followed.

37
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-III
COMPUTER BASED ACCOUNTING
(THEORY)
Credits: 2-0-0
Time: 3 Hours Total Marks: 50

Instructions for the Paper Setters:-

SECTION- A
Business and Computers: Advantages of using Computers in Business. Evolution of Computers in
Business, Computer Tools for Business Usage.
Accounting as an Information System: Importance of system approach for Accounting.

SECTION- B
General Role of Computers in Accounting: Important aspects of Computer Accounting, Types of
Accounting Software.

SECTION- C
Starting with Tally: Tally server for single user, Tally for Multi–User.
Activating Tally for Single User: For users connected to the internet, for users not connected to the
Internet
Activating tally for Multi–User: Tally License server
New Features of tally, Installation of Tally, Running Tally

SECTION- D
Items on the tally screen: Gateway of Tally, Direct Command area, The Buttons, create a Company–
Directory, Name, Mailing Name, Address, State, Pin Code, Email Address, Use Indian Vat, VAT TIN
Number, Income tax Number, Maintain, Books Beginning from, Tally/Vault password, Use Security
Control

Suggested Readings:
[Link], , “Computer Accounting”, 2006, Lakshmi Publications
2. Rajaraman, V., “Introduction to Information Technology”, 2013, PHI.
3. Bharihoka, Deepak, “Fundamentals of Information Technology”, 2009, Excel Book.
4. Madan, Sushila, “Computer Applications”,2007, Mayur Paperbacks, New Delhi.
5. J.L. Boockholdt, “ Accounting Information System”: Transaction Processing and Control,1998,
Irwin Mcraw–Hill.
38
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER -III
COMPUTER BASED ACCOUNTING
(PRACTICAL)
Credits :-0-0-1
Practical Marks :-25
39
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER IV

ENAEC 201: ENGLISH LANGUAGE SKILLS-2

(Ability Enhancement Course)
Time: 3 Hours
Credits: 4-0-0
(6 periods per week)
Total Marks: 100
Instructions for the Paper Setters:-
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt
five questions, selecting at least one question from each Section. The fifth question may be attempted from
any Section.

Important Note: The textbook Making Connections (3rd edition) is significantly different from its 2nd
edition. The third edition (by Kenneth J Pakenham, Jo EcEntire, Jessica Williams) is to be followed for
this course.

Texts Prescribed:
1. Making Connections by Kenneth J. Pakenham, Jo McEntire, Jessica Williams,
3rdEdition. CUP.
2. English Grammar in Use (Fifth Edition) by Raymond Murphy, CUP

Texts Suggested:
Oxford Guide to Effective Writing and Speaking by John Seely
A Course in Grammar and Compostion by Geetha Nagaraj, Foundation Books, 2006

Syllabus is divided into four sections as mentioned below:

SECTION–A
English Grammar in Use (Fifth Edition) by Raymond Murphy, CUP: Units 98-130

SECTION–B
Essay writing and English Grammar in Use: Units 131-145

SECTION–C
Making Connections by Kenneth J. Pakenham, 3rd Edn. CUP: Unit-I (Global Health) and
Unit-II (Multicultural Societies)

SECTION–D
Making Connections by Kenneth J. Pakenham, 3rd Edn. CUP: SECTION–III
(Aspects of Language) and SECTION–IV (Sustaining Planet Earth)
40
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–IV
BOA04002T PUNJABI (COMPULSORY)-4
gzikph (bk}wh)-4
eo?fvN 4-0-0
Time: 03 Hours Max. Marks: 100
(6 ghohnv gqsh j\sk)

nze-tzv ns/ gohfyne bJh jdkfJsK

1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?.
gzitK gqFB fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ nze pokpo jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-gqFBK
ftu eo ;edk j?.
gkm-eqw ns/ gkm-g[;seK

ਸੈਕਸ਼ਨ - ਏ
rbhJ/ fueV[ d{fo xo[ (;t?-ihtBh)L ;H;HtDikok p/dh, e;s{oh bkb n?_v ;zB}, nzfwqs;o
(ਨਾਇਕ ਿਬੰ ਬ/ਸਵੈ ਜੀਵਨੀ ਦੇ ਤੌਰ ਤੇ ਪਰਖ/ਵਾਰਤਕ ਸ਼ੈਲੀ)
ਸੈਕਸ਼ਨ – ਬੀ

\k;b/ (BkNe)L ifszdo pokV, BkBe f;zx g[;sewkbk, nfwqs;o

(ਿਵਸ਼ਾ ਵਸਤੂ /ਸਾਰ/ਨਾਟਕ ਕਲਾ)
ਸੈਕਸ਼ਨ - ਸੀ
(T) b/y ouBk (;wkie, ;fGnkukoe, fJfsjk;e ns/ ftfdne ;o'ekoK ;zpzXh)
(n) n]pko ~ fJFfsjko (fB`ih, d\soh)
ਸੈਕਸ਼ਨ - ਡੀ
(T) fd`s/ g?oQ/ ftu'_ nF[`X Fpd-i'VK ~ F[`X eoBk
(n) r[ow[yh fbgh dhnK ftF/;sktK
;jkfJe g[;seK
1H okiftzdo e"o, ;t?-ihtBh L f;XKs s/ ftjko, oth ;kfjs gqekFB, nzfwqs;o.
2H r[ofdnkb f;zx c[`b, gzikph BkNe L ;o{g, f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk.
3H ;shF e[wko towk, gzikph BkN-wzu dk fBek; s/ ftek;, B?FBb p[`e No`;N, fJzvhnk.
4H ewb/F T[`gb, BkNe ebk ;o{g s/ f;XKs, gzikph :{Bhtof;Nh, gfNnkbk.
5H r[ofdnkb f;zx c[`b, gzikph fJeKrh L ;o{g, f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk.
6H gzikph GkFk p'X, e;s{oh bkb n?_v ;zB}, nzfwqs;o.
41
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–IV

BOA04103T w[ZYbh gzikph-4

(In lieu of Compulsory Punjabi)
eo?fvN 4-0-0
Time: 03 Hours Max. Marks : 100
(6 ghohnv gqsh j\sk)
nze-tzv ns/ gohfyne bJh jdkfJsK
1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu'_ d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?. gzitK
gqFB fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ pokpo nze jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-gqFBK ftu
eo ;edk j?.
gkm-eqw
;?eFB-J/

nksw nBksw (eftsk Gkr)

(;zgkde vkH ;[fjzdo pho ns/ vkH tfonkw f;zx ;zX){
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
gq;zr ;fjs ftnkfynk

;?eFB-ph

nksw nBksw (eftsk Gkr)

(;zgkde vkH ;[fjzdo pho ns/ vkH tfonkw f;zx ;zX){
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
ftFk-t;s{ ns/ ;ko
;?eFB-;h

nksw nBksw (eftsk Gkr)

(;zgkde vkH ;[fjzdo pho ns/ vkH tfonkw f;zx ;zX){
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
ethnK d/ ihtB ns/ ouBk pko/ w[`Ybh ikDekoh

;?eFB-vh
b/y ouBk
nF[`X Fpd-i'VK ~ F[`X eoe/ fbyDk
;jkfJe g[;seK
1H vkH ;[fjzdopho ns/ vkH tfonkw f;zx ;zX{ (;zgkH), nksw nBksw, r[o{ BkBe d/t :{Bhtof;Nh,
nzfwqs;o.
2H vkH joehos f;zx ns/ frnkBh bkb f;zx (;zgkH), ekbi gzikph ftnkeoB, gzikph
:{Bhtof;Nh, gfNnkbk.
3H e;s{oh bkb n?_v ;zB}, w[`Ybh gzikph, r[o{ BkBe d/t :{Bhtof;Nh, nfwqs;o.
4H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs ns/ ftjko, u/sBk gqekFB, b[fXnkDk.
42
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–IV
PHC113 :Punjab History & Culture (From 1605 to 1849 A.D)
(Special Paper in lieu of Punjabi compulsory)
(For those students who are not domicile of Punjab)

Time: 3 Hours Credits : 4-0-0

Max. Marks: 100

Instructions for the Paper Setters:-
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt
five questions, selecting at least one question from each Section. The fifth question may be attempted
from any Section.

SECTION- A
1. Politicization of Sikhism under Guru Hargobind.
2. Martydom of Guru TegBahadur

SECTION--B
3. Creation of Khalsa
4. Khalsa and its impact on the Punjab

SECTION--C
5. Rise of Banda Bahadur and his achievements.
6. Rise of Misls.

SECTION--D
7. Ranjit Singh’s rise to power; Civil, Military and Land Revenue Administration.
8. Art and Architecture, Fair, Festivals and Folk Music in the Punjab during the
medieval period.

Note: Latest edition of text books to be followed.

44
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-IV
PRINCIPLES AND PRACTICES OF AUDITING

Credits: 4-0-0
Time: 3 Hour Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Introduction: Meaning, Objects, Basic Principles, Auditing and Assurance Standards and
Techniques. Classification of Audit – Audit planning – qualities of auditor – advantages and limitations
of audit.
SECTION- B
Internal Control, Internal Check and Internal Audit: Introduction, Necessity, Definitions –
Internal Check: Definitions, Difference between Internal Check and Internal Control, Fundamental
Principles of Internal Check – Difference between Internal check and Internal audit.

SECTION- C
Audit Procedure: Vouching – definition – features – examining vouchers – Vouching of Cash book
– Vouching of trading transactions – Verification and Valuation of Assets & Liabilities: Meaning,
definition and objects – Vouching vs. Verification – Verification – Valuation of different asset and
liabilities.
SECTION- D
Audit of Limited Companies: Company Auditor – Qualifications and disqualifications –
Appointment – Removal, Remuneration, Rights, Duties and Liabilities – Audit Committee – Auditor’s
Report – Contents and Types – Auditor’s certificates
Special Areas of Audit: Tax audit and Management audit – Recent Trends in Auditing

Suggested Readings:
1. Jha, A., “A Students Guide to Auditing”, 2012, Taxmann Publications Pvt Ltd., New Delhi.
2. Tandon, B. N., Sudharsanam, S. and Sundharabahu, S., “A Handbook of Practical Auditing”,
2010, S. Chand and Co. Ltd., New Delhi.
3. Dinkar, P., “Principles and Practice of Auditing”, 2004, Sultan Chand and Sons, New Delhi.
4. Institute of Chartered Accountants of India: ”Auditing and Assurance Standard, ” ICAI, New
Delhi.
5. Gupta, K., and Arora, A., “Fundamentals of Auditing,” 2008, Tata Mc–Graw Hill PublishingCo.
Ltd., New Delhi.
6. Ghatalia, S.V.: “Practical Auditing,” 2005, Allied Publishers Private Ltd., New Delhi
45
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-IV
BCO04008T COST ACCOUNTING
Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Introduction: Concept of Cost, Costing, Cost Accounting & Cost Accountancy, Limitations of
Financial Accounting, Origin and Objectives of Cost Accounting, Advantages and Limitations of Cost
Accounting, Difference between Financial and Cost Accounting, Cost Unit & Cost Centre,
Elements of Cost: Material, Labour and other Expenses, Classification of Cost.

SECTION- B
Unit Costing: Types of Costs and Preparation of Cost Sheet
Contract Costing: Meaning, Features and Rules regarding the calculation of Profits in case of
complete and incomplete contracts along with the treatment of Work-in-progress.
Reconciliation of Cost & Financial accounts

SECTION- C
Process Costing: Meaning, Features, Normal and Abnormal Loss/Gains, Inter process profits and
equivalent production.
Budget and Budgetary Control: Definition, Meaning and objectives of Budgetary Control
Advantages and disadvantages of Budgetary Control, Types of budgets.

SECTION- D
Marginal Costing: Meaning and various concepts-Fixed Cost Variable Cost, Contribution, P/V Ratio,
Break Event Point, Margin of Safety, Managerial Applications.
Standard Costing: Definition and Meaning of Various Concepts Advantages and Limitations of
Standard Costing
Variance Analysis: Material, Labour and Overheads Variances only.

Suggested Readings:
1. H.J. Wheldon: Cost Accounting & Costing Method
2. N.K. Prasad: Cost Accounting
3. Lall.B.M., and I, C Jain, “Cost Accounting: Principles and Practice”, 1st edition (2010), Prentice
Hall, Delhi
4. Khan, M.Y. and Jain P.K., “Cost accounting”, 1st edition (2003), Tata McGraw Hill
5. Drury, Colin, “Management and cost accounting,”6th edition (2004), Thomson Learning
6. Saxena and Vashist, “Cost Accounting”, Sultan Chand and Sons.

Note: Latest edition of text books to be followed.

46
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-IV

ESL-221 : ENVIRONMENTAL STUDIES (COMPULSORY PAPER)

Time: 3 Hrs.
L T P
2 0 0

Max. Marks: 100

Exam Pattern: End Semester Examination- 75 marks

Project Report/Field Study- 25 marks [based on submitted report]
Total Marks- 100

Instructions for the Paper Setters:-75 marks

Project Report / Internal Assessment:

Field work – 25 marks [Field work equal to 5 lecture hours]

The candidate will submit a hand written field work report showing photographs, sketches,
observations, perspective of any topic related to Environment or Ecosystem. The exhaustive list for
project report/area of study are given just for reference:

1. Visit to a local area to document environmental assets: River / Forest/ Grassland / Hill / Mountain
/ Water body / Pond / Lake / Solid Waste Disposal / Water Treatment Plant / Wastewater
Treatment Facility etc.
2. Visit to a local polluted site – Urban / Rural / Industrial / Agricultural
3. Study of common plants, insects, birds
4. Study of tree in your areas with their botanical names and soil types
5. Study of birds and their nesting habits
6. Study of local pond in terms of wastewater inflow and water quality
7. Study of industrial units in your area. Name of industry, type of industry, Size (Large, Medium or
small scale)
8. Study of common disease in the village and basic data from community health centre
9. Adopt any five young plants and photograph its growth
10. Analyze the Total dissolved solids of ground water samples in your area.
11. Study of Particulate Matter (PM2.5 or PM10) data from Sameer website. Download from Play store.
12. Perspective on any field on Environmental Studies with secondary data taken from Central
Pollution Control Board, State Pollution Control Board, State Science & Technology Council etc.
47
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-IV

Section A
1. The multidisciplinary nature of environmental studies
Definition, scope and importance, Need for public awareness

2. Natural Resources: Renewable and non-renewable resources:

Natural resources and associated problems.

(a) Forest resources: Use and over-exploitation, deforestation, case studies. Timber extraction,
mining, dams and their effects on forests and tribal people.
(b) Water resources: Use and over-utilization of surface and ground water, floods, drought,
conflicts over water, dams-benefits and problems.
(c) Mineral resources: Use and exploitation, environmental effects of extracting and using mineral
resources, case studies.
(d) Food resources: World food problems, changes caused by agriculture and overgrazing, effects
of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies.
(e) Energy resources: Growing energy needs, renewable and non-renewable energy sources, use
of alternate energy sources, case studies.
(f) Land resources: Land as a resource, land degradation, man induced landslides, soil erosion and
desertification.
• Role of an individual in conservation of natural resources.
• Equitable use of resources for sustainable lifestyles.

Section B
3. Ecosystems
• Concept of an ecosystem
• Structure and function of an ecosystem
• Producers, consumers and decomposers
• Energy flow in the ecosystem
• Ecological succession
• Food chains, food webs and ecological pyramids
• Introduction, types, characteristic features, structure and function of the following ecosystem:
Forest ecosystem, Grassland ecosystem, Desert ecosystem, Aquatic ecosystems (ponds,
streams, lakes, rivers, ocean estuaries)

4. Biodiversity and its conservation

• Introduction – Definition: genetic, species and ecosystem diversity
• Biogeographical classification of India
• Value of biodiversity: consumptive use, productive use, social, ethical aesthetic and option
values
• Biodiversity at global, national and local levels
• India as a mega-diversity nation
• Hot-spots of biodiversity
• Threats to biodiversity: habitat loss, poaching of wildlife, man wildlife conflicts
• Endangered and endemic species of India
• Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity
48
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-IV

Section C
5. Environnemental Pollution
Définition
• Causes, effects and control measures of Air pollution, Water pollution, Soil pollution, Marine
pollution, Noise pollution, Thermal pollution, Nuclear pollution
• Solid waste management: Causes, effects and control measures of urban and industrial wastes.
• Role of an individual in prevention of pollution
• Pollution case studies
• Disaster management: floods, earthquake, cyclone and landslides

6. Social Issues and the Environment

• From unsustainable to sustainable development
• Urban problems and related to energy
• Water conservation, rain water harvesting, watershed management
• Resettlement and rehabilitation of people; its problems and concerns. Case studies.
• Environmental ethics: Issues and possible solutions
• Climate change, global warming, acid rain, ozone layer depletion, nuclear accidents and holocaust.
Case studies.
• Wasteland reclamation
• Consumerism and waste products
• Environmental Protection Act, 1986
• Air (Prevention and Control of Pollution) Act, 1981
• Water (Prevention and control of Pollution) Act, 1974
• Wildlife Protection Act
• Forest Conservation Act
• Issues involved in enforcement of environmental legislation
• Public awareness
Section D
7. Human Population and the Environment
• Population growth, variation among nations
• Population explosion – Family Welfare Programmes
• Environment and human health
• Human Rights
• Value Education
• HIV / AIDS
• Women and Child Welfare
• Role of Information Technology in Environment and Human Health
• Case Studies

Field Work
• Visit to a local area to document environmental assets river/forest/ grassland/ hill/ mountain
• Visit to a local polluted site – Urban / Rural / Industrial / Agricultural
• Study of common plants, insects, birds
• Study of simple ecosystems-pond, river, hill slopes, etc
Field work comprises of 5 hours of field work / visit/ assignment to be submitted by each candidate
to the Teacher in-charge for evaluation latest by 1st week of before the commencement of theory
exam.
49
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–IV

ADVISORY FOR PUSHPAGUJRAL SCIENCE CITY, KAPURTHALA :

The Under Graduate students studying Environmental Studies (Compulsory Paper for All UG
College Courses) may be taken to Pushpa Gujral Science City, Kapurthala in lieu of Field study
report of 25 marks.
Although students will submit a hand written reports with pictures/ graphs/ tables related to
biodiversity, ecology, health, biotechnology, energy, water etc. in about 10 pages to the teacher
in-charge.
Above advisory is issued to promote scientific temperament in undergraduate classes and is
optional. Further, the report will only be considered if there will be a minimum strength of 25
students along with deputed teacher by the college.

References:
1. Bharucha, E. 2005. Textbook of Environmental Studies, Universities Press, Hyderabad.
2. Down to Earth, Centre for Science and Environment, New Delhi.
3. Heywood, V.H. &Waston, R.T. 1995. Global Biodiversity Assessment, Cambridge House,
Delhi.
4. Joseph, K. &Nagendran, R. 2004. Essentials of Environmental Studies, Pearson Education
(Singapore) Pte. Ltd., Delhi.
5. Kaushik, A. & Kaushik, C.P. 2004. Perspective in Environmental Studies, New Age
International (P) Ltd, New Delhi.
6. Rajagopalan, R. 2011. Environmental Studies from Crisis to Cure. Oxford University Press,
New Delhi.
7. Sharma, J. P., Sharma. N.K. &Yadav, N.S. 2005. Comprehensive Environmental Studies,
Laxmi Publications, New Delhi.
8. Sharma, P. D. 2009. Ecology and Environment, Rastogi Publications, Meerut.
9. State of India’s Environment 2018 by Centre for Sciences and Environment, New Delhi
10. Subramanian, V. 2002. A Text Book in Environmental Sciences, Narosa Publishing House,
New Delhi.
50
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–V
ENMDC 351: APPRECIATING ENGLISH LITERATURE-3
(Multidisciplinary Course)
Time: 3 Hours
Credits: 4-0-0
(6 periods per week)
Total Marks: 100

Instructions for the Paper Setters:-

Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt
five questions, selecting at least one question from each Section. The fifth question may be attempted
from any Section.
Texts Prescribed:
1. The Guide by R.K. Narayan
2. Glimpses of Theatre, Guru Nanak Dev University Amritsar.
i) “The Will”
ii) “Villa for Sale”
iii) “Progress”
iv) “The Monkey’s Paw”
iv) “Sorry Wrong Number”
v) “No eggs!No eggs!”
Texts Suggested (for Section D):
Oxford Guide to Effective Writing and Speaking by John Seely
A Course in Grammar and Composition by Geetha Nagaraj, Foundation Books, 2006
Writing Essays and Reports: A Student’s Guide by Stephen McLaren (Viva Books)

SECTION–A

Study of the novel, The Guide by R.K. Narayan

SECTION–B

One-Act plays “The Will,” “Villa for Sale”and “Progress” from Glimpses of Theatre, Guru Nanak
Dev University Amritsar

SECTION–C

One-Act plays “The Monkey’s Paw,” “Sorry Wrong Number” and “No eggs! No eggs!”from
Glimpses of Theatre, Guru Nanak Dev University Amritsar

SECTION–D

Essay Writing, Business Writing, and Report Writing

51
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–V

BOA05002T: PUNJABI (COMPULSORY)-5

gzikph (bkiawh)-5
eo?fvN 4-0-0
Time: 03 Hours Max. Marks: 100
(6 ghohnv gqsh j\sk)

nze-tzv ns/ gohfyne bJh jdkfJsK

1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?.
gzitK gqFB fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ nze pokpo jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-gqFBK
ftu eo ;edk j?.

gkm-eqw ns/ gkm-g[;seK

ਸੈਕਸ਼ਨ – ਏ

u'DthnK gzikph ejkDhnK

(;zgkH vkH ofwzdo e"o, gpbhe/FB fpT{o', r[o{ BkBe d/t :{Bhtof;Nh, nfwqs;o, 2018)
(ftFk t;s{$;ko$ejkDh ebk)

ਸੈਕਸ਼ਨ – ਬੀ

gft`so gkgh (Bktb) L BkBe f;zx

r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
(b/ye dk ihtB s/ ouBk$ftFk-t;s{$gkso-fusoB)

ਸੈਕਸ਼ਨ – ਸੀ

(T) g?oQk ouBk

(n) ;ob nzro/}h g?oQ/ dk gzikph ftu nB[tkd

ਸੈਕਸ਼ਨ – ਡੀ

ftnkeoBL
(T) gzikph X[Bh ftT[_s
(n) tkekswe i[rsK L w/b s/ nfXeko
(J) ekoe s/ ekoeh ;zpzX
52
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–V

;jkfJe g[;seK

1H pbd/t f;zx Xkbhtkb, gzikph ejkDh dk fJfsjk;, gzikph nekdwh, fd`bh.

2H vkH ofwzdo e"o, gzikph ejkDh dh Fkjokj (G{fwek), oth ;kfjs gqekFB, nzfwqs;o.
3H i'frzdo f;zx okjh, ofwzdo e"o, gzikph ejkDh dk ;\o s/ Fk;sq, f;zx pqdo}, nzfwqs;o
(Gkr d{ik)
4H Xowgkb f;zrb, BkBe f;zx fJe gfou?, gpbhe/FB fpT{o', gzikph :{Bhtof;Nh, gfNnkbk.
5H vkH e[btzs f;zx e'jbh, BkBe f;zx d/ BktbK dk nkb'uBkswe ;ot/yD,
g?g;{ p[`e fvg{, gfNnkbk.
6H vkH fpeow f;zx x[zwD, BkBe f;zx L ihtB s/ ouBk, r[o{ BkBe d/t :{Bhtof;Nh,
nzfwqs;o.
7H fwzBh ;btkB, gzikph ftnkeoB L w[`Yb/ ;zebg, oth ;kfjs gqekFB, nzfwqs;o.
8H irihs f;zx, gzikph ftnkeoB L Fq/DhnK s/ fJekJhnK, fBT{ p[`e ezgBh,
wkJh jhok r/N, ibzXo.
9H gzikph GkFk p'X, e;s{oh bkb n?_v ;zB}, nzfwqs;o.
53
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–V
BOA05103T: w[ZYbh gzikph-5
(In lieu of Compulsory Punjabi)
eo?fvN 4-0-0
Time: 03 Hours Max. Marks: 100
(6 ghohnv gqsh j\sk)
nze-tzv ns/ gohfyne bJh jdkfJsK
1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?.
gzitK gqFB fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ nze pokpo jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-gqFBK ftu eo ;edk j?.
gkm-eqw

;?eFB-J/

gzikph b'eXkok ns/ ;fGnkuko

(vkH wBfizdo f;zx, vkH jfozdo e"o ;'jb)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
;kfjs ns/ b'e ;kfjs (w[`Ybh ikD gSkD)
b'e ekft (w[`Ybh ikD gSkD)
b'e tkose fposKs (w[`Ybh ikD gSkD)

;?eFB-ph

gzikph b'eXkok ns/ ;fGnkuko

(vkH wBfizdo f;zx, vkH jfozdo e"o ;'jb)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
;[jkr (w[`Ybh ikD gSkD)
x'VhnK (w[`Ybh ikD gSkD)
f;`mDhnK (w[`Ybh ikD gSkD)

;?eFB-;h

gzikph b'eXkok ns/ ;fGnkuko

(;zgkH vkH wBfizdo f;zx, vkH jfozdo e"o ;'jb)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
fr`Xk (w[`Ybh ikD gSkD)
GzrVk (w[`Ybh ikD gSkD)
M{wo (w[`Ybh ikD gSkD)
54
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–V

;?eFB-vh

gzikph b'eXkok ns/ ;fGnkuko

(;zgkH vkH wBfizdo f;zx, vkH jfozdo e"o ;'jb)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
b'e y/vK (w[`Ybh ikD gSkD)
b'e swkF/ (w[`Ybh ikD gSkD)
b'e ebktK (w[`Ybh ikD gSkD)

;jkfJe g[;seK
1. soihMdr isMG bydI, lokDwrw Aqy swihq, pMjwbI rweItrz, nvIN id`lI[
2. suihMdr isMG bydI, pMjwb dI lokDwrw, nYSnl bu`k tr`st, id`lI[
3. krnjIq isMG, pMjwbI lokDwrw Aqy lok jIvn, nvXu`g pbilSrz, id`lI[
4. krnYl isMG iQMd, lokXwn qy m`DkwlIn swihq, rvI swihq pRkwSn, AMimRqsr[
5. nvrqn kpUr, pMjwb dy lok iqEhwr, pMjwbI XUnIvristI, pitAwlw[
6. jIq isMG joSI, lokDwrw qy pMjwbI lokDwrw, vwirs Swh PwauNfySn, AMimRqsr[
7. joigMdr isMG kYroN, pMjwbI khwxIAW dw sMrcnwqmk AiDAYn, pMjwbI XUnIvristI, pitAwlw[
8. jsivMdr isMG, pMjwbI lok swihq Swsqr, pMjwbI XUnIvristI, pitAwlw[
9. BuipMdr isMG Kihrw, lokXwn BwSw qy siBAwcwr, pYpsU bu`k Swp, pitAwlw[
10. nwhr isMG, lok kwiv dI isrjx pRikRAw, lokgIq pRkwSn, cMfIgVH[
11. gurmIq isMG, pMjwbI lokDwrw dy kuJ p`K, dI pMjwbI rweItrz koAwpryitv suswietI ilmitf, luiDAwxw[
12. dirAw, pMjwbI lokDwrw AiDAYn : iviBMn pwswr, rvI swihq pRkwSn, AMimRqsr[
55
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–V
PHC114 :Punjab History & Culture (From 1849-1947 A.D)
(Special Paper in lieu of Punjabi compulsory)
(For those students who are not domicile of Punjab)

Time: 3 Hours Credits : 4-0-0

Max. Marks: 100
Instructions for the Paper Setters:-
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt
five questions, selecting at least one question from each Section. The fifth question may be attempted
from any Section.

SECTION-A
1. First Anglo-Sikh War.
2. Annexation of Punjab by the British and Board of Administration

SECTION-B
3. British Policy towards agriculture, industry, trade and commerce.
4. Spread of modern education

SECTION-C
5. Social religious reform movements: Namdhari, Singh Sabha and Arya Samaj
6. Gadhar Movement and Jallianwala Bagh Massacre & its aftermath
SECTION-D
7. Gurdwara Reform Movement
8. Contribution to freedom struggle: Non-cooperation; HSRA and Quit India Movement.

Suggested Readings
1. Singh, Fauja, History and Culture of the Punjab, Part II, Publication Bureau, Punjabi University,
Patiala, 1987.
2. Singh, Fauja , Freedom Struggle in the Punjab, Publication Bureau, Punjabi University, Patiala,
1974.
3. Grewal, J.S., The Sikhs of the Punjab, New Cambridge House, New Delhi, 2005.
4. Singh,Kushwant , A History of the Sikhs. Vol. II (1839-1998), Oxford University Press, Delhi,
1991.
5. Rai, Satya. M (1978), Heroic Tradition in the Punjab (1900-1947). Punjabi University, Patiala,
1978.
6. Chopra, P.N.& Das, M.N. (1974), A Social, Cultural & Economic History of [Link],
Macmillan India, 1974.
7. Yadav, K.C., Haryana AitihasikSimhavalokan (Hindi). Haryana SahityaAkademy, Chandigarh,
1991.
8. Saini B. S, The Social & Economic History of the Punjab 1901-1939, EssEss Publications, Delhi,
1975.
9. Mittal, S.C, Freedom Movement in the Punjab (1905-29), Concept Publishing Company Delhi,
1977.
56
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-V
BCO05005T MANAGEMENT ACCOUNTING
. Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Management Accounting: Nature and Scope – Difference between Cost Accounting, Financial
Accounting and Management accounting – Recent Trends in Management Reporting.
Analysis and Interpretation of Financial Statement: Meaning– Types and Methods of Financial
Analysis – Comparative statements – Trend Analysis – Common size statements.

SECTION- B
Ratio Analysis: Meaning –Nature – uses and limitations of Ratios, computation of Liquidity, turnover,
leverage, profitability and market-based ratios.

SECTION- C
Fund Flow Statements: Meaning and concept of fund–Flow of Fund –Preparation of Fund flow
statements – uses and significance
Responsibility Accounting: Concept– Significance– Responsibility centers

SECTION- D
Cash Flow Statement: Difference between fund flow statement and cash flow statements –
Preparation of cash flow statements as per AS–3 Norms
Transfer Pricing: Meaning & Methods.

Suggested Readings:
1. Maheswari, S.N., “Principles of Management Accounting”, 2007, Sultan Chand & Sons, New
Delhi
2. Vashisht, C.D. and Sexana, V. K., “Advanced Management Accounting”, 2012, Sultan Chand &
Sons, New Delhi.
3. Gowda, J.M., “Management Accounting”,2010, Himalaya Publishing House, New Delhi.
4. Manmohan and Goyal, S. N., “Principles of Management Accounting”, Shakitha bhavan
Publication, Agra
Note: Latest edition of text books to be followed.
57
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-V
PRINCIPLES AND PRACTICES OF BANKING
Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Commercial Banks: Introduction, evolution, nature, functions, importance and services provided by
commercial banks.
Types of Banks: Commercial Bank, Regional Rural Banks, Foreign Banks, Cooperative Banks, Public
bank and Private bank, difference between public and private banks.

SECTION- B
Central Bank: Meaning and functions, Techniques of credit control, mechanism of Credit Creation.
Practical Aspect of Banking: Negotiable Instruments— Cheques, bills of exchange and promissory
notes, endorsements, difference between cheques and bills of exchange.

SECTION- C
Customer’s Pass Book: Entries in Pass Book, Effects of errors favorable to the Banker and
Customer.
Clearing House System
SECTION- D
Systems of Banking: Group and Chain Banking, Unit and Branch Banking, Investment Banking
and Mixed Banking.

Suggested Readings:
1. Sundharam, Varsheney, “Banking Theory, Law & Practice”, Sultan Chand & Co.
2. Shekhar, K.C; Shekhar, Lekshmy, “Banking Theory and Practice”, Vikas Publishing House.
3. Sethi, Jyotsana; Bhatia, Nishwan, “Elements of Banking and Insurance”, PHI Learning
4. Private Limited, New Delhi
5. [Link]
Note: Latest edition of text books to be followed.
58
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-V
FINANCIAL MANAGEMENT
Credits: 4-0-0
Time: 3 Hours Total Marks: 100
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt
five questions, selecting at least one question from each Section. The fifth question may be attempted
from any Section.
Note: The paper will consist of minimum 50% numerical questions.
SECTION- A
Time Value of Money: Compounding and discounting techniques–Concepts of Annuity and
Perpetuity. Risk–return relationship
Sources of Finance and Cost of Capital: Different sources of finance; long term and Short-term
sources
Cost of capital: concept, relevance of cost of capital, specific costs and weighted average cost,
rationale of after tax weighted average cost of capital, marginal cost of capital
SECTION- B
Leverage and Capital Structure Theories: Leverage -Business Risk and Financial Risk– Operating
and financial leverage, Trading on Equity
Capital Structure Decisions: Capital structure patterns, Designing optimum capital structure,
Constraints, Various capital structure theories.
SECTION- C
Working Capital Management: Introduction; Meaning and Concept of Working Capital;
Management of Working Capital and Issues in Working Capital; Estimating Working Capital Needs;
Operating or Working Capital Cycle. Various sources of finance to meet working capital requirements
Financing current assets: Strategies of financing (Matching, Conservative, and Aggressive policies)
Bank Financing: Recommendations of Tandon Committee and Chore Committee. Management of
Components of Working Capital (An Introduction only).
SECTION- D
Capital Expenditure Decisions: Purpose, Objectives & Process, understanding different types of
projects, Techniques of Decision making. Methods of Capital Budgeting – Traditional and Modern
(Elementary Level).
Dividend Decisions: Meaning, Nature and Types of Dividends, dividend policies and formulating a
dividend policy. Dividend Theories: Walter’s Model, Gordon’s Model, Modigliani and Miller:
Irrelevancy Theory (Introductory Level)
Suggested Readings:
1. KhanandJain,“FinancialManagement”,2007,TMH
2. Horne,Van, “Financial Management & Policy”,2002, Pearson
3. Sharan, “Fundamentals of Financial Management”,2008, Pearson
4. Banerjee, B, “Financial Policy & Management Accounting”,2005, PHI
5. Chandra, P., “Financial Management”,2010, TMH
Note: Latest edition of text books to be followed.
59
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER- V
DATA HANDLING THROUGH SPSS
(THEORY)
Credits: 2-0-0
Time: 3 Hours Total Marks: 50

Instructions for the Paper Setters:

SECTION- A
Getting started and Data Management: Introduction to SPSS, Menus, Tool Bar, creating a data file,
defining variables, entering the data, opening and saving data files, inserting cases and variables,
Sorting Cases, splitting file, Merging a file.
Data Transformation: Computing a new variable, Recoding variables: into same variables and
different variables, Rank cases, Visual binning, Various transformations: logarithmic, inverse, cubic,
quadratic etc.
Data Normalization: Outlier Detection, Missing Value Analysis, Checking Normality of Data.

SECTION- B
Summarizing Data Graphically: Different types of Charts: Line, pie, bar, Plots: Box, P-P, Q-Q,
Scatter Diagram, Chart builder, Data Tabulation
Summarizing data Numerically: Frequencies, Descriptive statistics, Cross-tabs

SECTION- C
Testing of Hypothesis
Parametric tests: T-Tests: One Sample, Independent sample, Paired t-test, One way ANOVA with
post -hoc comparisons, Repeated Measures ANOVA.
Non -Parametric techniques

SECTION- D
Correlation with Nominal, Ordinal and Scale data
Regression Analysis: Simple and Multiple
Factor Analysis

Suggested Readings:
1. Pandya, K., Bulsari, S. and Sinha, S., SPSS in Simple Steps, Kogent Learning Solutions, dreamtech
Press, New Delhi, 2012.
2. Kirkpatrick, L.A. and Feeney, B.C., A Simple Guide to IBM SPSS Statistics, Cengage Learning,
2012.
3. Coakes, S.J., SPSS Analysis without Anguish, John Wiley and Sons, Australia, 2005.
60
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER- V
DATA HANDLING THROUGH SPSS
(PRACTICAL)
Credits: 0-0-1
Practical Marks: 25
61
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–V
SEMINAR BASED ON INTERNSHIP

Credits:2
Total Marks: 50
62
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VI
ENAEC 301: ENGLISH LANGUAGE SKILLS-3
(Ability Enhancement Course)
Time: 3 Hours Credits: 4-0-0
(6 periods per week)
Total Marks: 100
Instructions for the Paper Setters:-
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections (A-D).
Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt five questions,
selecting at least one question from each Section. The fifth question may be attempted from any Section.
Texts Prescribed:
1. All My Sons by Arthur Miller
2. Poems of Nature and Culture, Guru Nanak Dev University, Amritsar
Texts Suggested (for Section D):
Oxford Guide to Effective Writing and Speaking by John Seely
A Course in Grammar and Composition by Geetha Nagaraj, Foundation Books, 2006
The syllabus is divided into four sections as mentioned below:
Section - A
All My Sons by Arthur Miller: the whole text.
Section - B
The following poems from Poems of Nature and Culture:
William Wordsworth: “The World is Too Much with Us”
Gordon Lord Byron: “She Walks in Beauty”
P.B. Shelly: “Ozymandias”
Alfred Lord Tennyson: “In Memoriam”
Robert Browning: “Meeting at Night”
Mathew Arnold: “Dover Beach”
W.B. Yeats: “Words”
Wilfred Owen: “Strange Meeting”
Section - C
The following poems from Poems of Nature and Culture:
Robert Graves: “The Portrait”
W.H. Auden: “The Unknown Citizen”
Dylan Thomas: “Do not Go Gentle into That Good Night”
Ted Hughes: “The Thought-Fox”
Sylvia Plath: “Mirror”
Seamus Heaney: “Honeymoon Flight”
Rabindranath Tagore: “False Religion”
Nissim Ezekiel: “Night of Scorpion”
Section - D
Formal Letter and Application Writing, Resume Writing, and Precis Writing
63
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VI
BOA06002T: PUNJABI (COMPULSORY)-6
gzikph (bkiawh)-6
eo?fvN 4-0-0
Time: 03 Hours Max. Marks: 100
(6 ghohnv gqsh j\sk)

nze-tzv ns/ gohfyne bJh jdkfJsK

1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?.
gzitK gqFB fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ nze pokpo jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-gqFBK
ftu eo ;edk j?.

gkm-eqw ns/ gkm-g[;seK

ਸੈਕਸ਼ਨ - ਏ
ekft r"ot (gfjb/ S/ eth)
(;zgkH fpeow f;zx x[zwD, eowihs e"o), r[o{ BkBe d/t :{Bhtof;Nh, nfwqs;o,
(F/y cohd, Fkj j[;?B, r[o{ BkBe d/t ih, r[o{ noiB d/t ih, tkfo; Fkj, Fkj w[jw
z d)
(ਪਸੰ ਗ ਸਿਹਤ ਿਵਆਿਖਆ/ਿਵਸ਼ਾ ਵਸਤੂ/ਸਾਰ)

ਸੈਕਸ਼ਨ - ਬੀ
XoshnK d/ rhs (;\oBkwk), pofizdo f;zx jwdod, BkBe f;zx g[;sewkbk, nzfwqs;o
(ਲੇ ਖਕ dk ਜੀਵਨ ਤੇ ਰਚਨਾ/ ਸਮਾਜ ਸਿਭਆਚਾਰਕ ਪਿਰਪੇਖ/ਸਫaਰਨਾਮੇ ਦੇ ਤੌਰ ਤੇ ਪਰਖ)

ਸੈਕਸ਼ਨ - ਸੀ
(T) b/y ouBk (ftfrnkB, seBkb'ih ns/ ubzs w;fbnK ;zzpXh)
(n) nkX[fBe ;kfjs d/ o{g L eftsk, ejkDh, Bktb, BkNe, fJeKrh (ਪਿਰਭਾਸ਼ਾ ਅਤੇ ਤ) ਤ)
ਸੈਕਸ਼ਨ - ਡੀ
ftnkeoBL
(T) ftnkeoBe Fq/DhnK L fbzr ns/ tuB
(n) BKt tkezF ns/ fefonk tkezF L gfoGkFk, pDso s/ gqeko
64
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VI

;jkfJe g[;seK

1H osB f;zx i`rh, ;kfjs d/ o{g, gzikph :{Bhtof;Nh, gfNnkbk.

2H irpho f;zx, r[owfs ekft dk fJfsjk;, gzikph nekdwh, fd`bh.
3H r[od/t f;zx f;`X{, ;{\h ekftXkok dk fJfsjk;, gzikph nekdwh, fd`bh.
4H eoBihs f;zx, g[oksB gzikph tkose, gzikph nekdwh, fd`bh.
5H vkH oSgkb e"o, gzikph ;\oBkwk L ;o{g f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk.
6H jofizdo f;zx, ;wekbh gzikph ;\oBkwk L ftFb/FD s/ w[bKeD, b'erhs gqekFB, uzvhrVQ.
7H pqjwirdhF f;zx, ;kfjs ;zebg e'F, tkfo; Fkj ckT[_v/FB, nzfwqs;o.
8H irihs f;zx, gzikph ftnkeoB L Fq/DhnK s/ fJekJhnK, fBT{ p[`e ezgBh, ibzXo.
9H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs s/ ftjko, u/sBk gqekFB, b[fXnkDk.
10 gzikph GkFk p'X, e;s{oh bkb n?_v ;zB}, nzfwqs;o.
65
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VI
BOA06103T : w[ZYbh gzikph-6
(In lieu of Compulsory Punjabi)
eo?fvN 4-0-0
Time: 03 Hours Max. Marks: 100
(6 ghohnv gqsh j\sk)

nze-tzv ns/ gohfyne bJh jdkfJsK

1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?.
gzitK gqFB fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ nze pokpo jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-gqFBK ftu eo
;edk j?.
gkm-eqw
;?eFB-J/

gzikph b'eXkok ns/ ;fGnkuko

(vkH wBfizdo f;zx, vkH jfozdo e"o ;'jb)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
gzikph ;fGnkuko dk fgS'eV
gzikph ;fGnkuko dh G{r'fbe ;fEsh
gzikph ;fGnkuko d/ fByVt/_ b`SD

;?eFB-ph

gzikph b'eXkok ns/ ;fGnkuko

(vkH wBfizdo f;zx, vkH jfozdo e"o ;'jb)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
gzikp d/ w/b/
gzikp d/ fsT[jko
gzikp d/ gqw[`y Xkofwe ;EkB

;?eFB-;h

gzikph b'eXkok ns/ ;fGnkuko

(;zgkH vkH wBfizdo f;zx, vkH jfozdo e"o ;'jb)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
66
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VI

iBw Bkb ;zpzfXs ohsK-o;wK

ftnkj Bkb ;zpzfXs ohsK o;wK
w"s Bkb ;zpzfXs ohsK o;wK
;?eFB-vh

gzikph b'eXkok ns/ ;fGnkuko

(;zgkH vkH wBfizdo f;zx, vkH jfozdo e"o ;'jb)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
gzikp dk ykD ghD
gzikp dk gfjoktk
gzikp d/ b'e ftFtkF

;jkfJe g[;seK
1. gurb^S isMG PrYNk, siBAwcwr qy pMjwbI siBAwcwr, vwirs Swh PwauNfySn, AMimRqsr[
2. gurb^S isMG PrYNk, siBAwcwr : mu`FlI jwx pCwx, dI pMjwbI rweItrz koAwpryitv
soswietI ilmitf, luiDAwxw[
3. BuipMdr isMG Kihrw, lokDwrw BwSw Aqy siBAwcwr, pYpsU bu`k ifpU, pitAwlw[
4. jsivMdr isMG, pMjwbI siBAwcwr pCwx icMnH, punIq pRkwSn, pitAwlw[
5. jIq isMG joSI, siBAwcwr : isDWq qy ivhwr, vwirs Swh PwauNfySn, AMimRqsr[
6. jIq isMG joSI, lok klw Aqy siBAwcwr : mu`FlI jwx pCwx, pMjwbI XUnIvristI,
pitAwlw[
7. jIq isMG joSI, pMjwbI siBAwcwr bwry, dI pMjwbI rweItrz koAwptryitv soswietI
ilmitf, luiDAwxw[
8. jgIr isMG nUr, pMjwbI siBAwcwr : mUl pCwx, nYSnl bu`k tr`st, nvIN id`lI[
67
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VI
PHC115 :Punjab History & Culture ( 1947-2000 A.D.)
(Special Paper in lieu of Punjabi compulsory)
(For those students who are not domicile of Punjab)

Time: 3 Hours Credits : 4-0-0

Max. Marks: 100
Instructions for the Paper Setters:-
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt
five questions, selecting at least one question from each Section. The fifth question may be attempted
from any Section.

SECTION-A
1. Partition and its Impact on Punjab
2. Rehabilitation.
SECTION--B
3. Punjabi Suba Movement and Reorganization Act of 1966.
4. Green Revolution.
SECTION--C
5. Punjabi Diaspora
6. Development of education in Punjab after Independence

SECTION--D
7. Development of Punjabi Literature and Drama.
8. Emerging Concerns: Drug Addiction and Female Foeticide.

Instructions for the Paper Setters:

SECTION- A
Insurance: Concept of Insurance, Need, Purpose, Principles of Insurance-Principle of Indemnity,
Principle of Insurable Interest, Principle of Subrogation, Principle of Utmost Good Faith, Principle of
Proximate Cause, Principle of Contribution. Reforms in Indian
Insurance Sector: meaning, need and its Implications

SECTION- B
Legal Framework: Insurance Act 1938, LIC Act 1956, GIC Act 1972 and IRDA Act 1999
An Overview of Insurance Industry: Types of Insurance–Life Insurance, Marine Insurance, Motor
Vehicle Insurance, Health Insurance, Liability Insurance

SECTION- C
Underwriting: Meaning, Purpose and Process of Underwriting
Reinsurance: Meaning, Features of reinsurance, difference between
reinsurance and double insurance, Essentials of Reinsurance Programs as per IRDA.

SECTION- D
Distribution Channels in Insurance: Role and Code of Conduct by IRDA for Agents, Direct
Marketing, Bancassurance and Brokers
Insurance Specialists: Underwriters, Surveyors and Loss Assessors, Actuaries, Third Party
Administrators
Suggested Readings:
1. Jyotsana and Bhatia, Nishwan, “Elements of Banking and Insurance”.
2. Emmet J. Vaughan and Therese Vaughan “Fundamentals of Risk and Insurance”
3. Agarwal, O.P “Banking and Insurance”
4. Periasamy, P; Veeraselvam, M., “Risk and Insurance Management”, Tata McGrawHill
5. [Link]
Note: Latest edition of text books to be followed.
69
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-VI
BUSINESS ENVIRONMENT
Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Theoretical Framework of Business Environment: Concepts, Significance and Nature of Business
Environment; Type of Environment-internal, external, micro and macro environment; Competitive
structure of industries; Techniques of Environmental Scanning and Monitoring.
Economic Systems: Different Economic systems and their characteristics (Capitalist System/Market
Economy, Socialist System and Mixed Economy); India’s Mixed Economy–Advantages and
Disadvantages.
Economic Planning in India: History of Planning in India, Niti Aayog: Functions of Niti Aayog,
Guiding Principles, Structure of Niti Aayog.

SECTION- B
Monetary Policy of India: Concept and Meaning of Monetary Policy; Objectives of Monetary Policy;
Techniques of Monetary Policy; Impact of Monetary Policy, RBI’s Latest Monetary Policy; Reforms in
the Indian Monetary Policy; Implications of Monetary Policy for Inclusive Growth.
Fiscal Policy of India: Concept and Meaning of Fiscal Policy; Objectives of Fiscal Policy, Techniques
of Fiscal Policy, Merits and Shortcomings of Fiscal Policy of India, Fiscal Policy and Economic
Development.

SECTION- C
National Income: Meaning and Definition of National Income; Concepts of National Income; National
Income Estimates in India; Methods of Measuring National Income; Major Features of National Income
in India; Limitations in Estimation of National Income in India.
Inflation: Meaning of Inflation; Measures of Inflation; Demand-Pull vs. Cost-Push Inflation; Causes
and Effects of Inflation.
Consumer Rights and Consumerism: Role of Consumer Groups with special reference to India;
Consumer Protection Act, 2019 with latest amendments.

SECTION- D
Multinational Corporations: Meaning and Objectives of MNC’s; Reasons for Growth of MNC’s;
Favorable Impact of MNC’s; Criticism of MNC’s.
Foreign Trade Policy: Objectives, Latest Foreign Trade Policy.
Foreign Exchange Management Act, 1999: Major Concepts; Important Provisions; Contravention of
Provisions and Penalties.
70
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-VI

Suggested Readings:
1. Sundaram, A.K. & Black, J.S., “The International Business Environment”; Prentice Hall of India,
New Delhi.
2. Agarwal A.N., “Indian Economy: Nature, Problems and Progress”; 1985, Vikas Publishing House,
Delhi.
3. Dutt R. and Sundharam K.P.M; “Indian Economy”, 2010, S. Chand, Delhi.
4. Misra S.K and Puri V.K., “Indian Economy”, Himalaya Publishing House, New Delhi.
5. Hedge I, “Environmental Economics”, MacMillan, Hampshire.
6. Datt R, “Economic Reforms in India–A Critique”; (1997), S. Chand, New Delhi.
Note: Latest edition of text books to be followed.
71
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER-VI
DIRECT TAX LAW
Credits: 4-0-0
Time:3 Hours Total Marks: 100

Instructions for the Paper Setters: -

SECTION- A
Income Tax Act 1961: Basic Introduction, Brief history of Income Tax in India, Scope of the Act,
Meaning of Income Tax: Concept of Income Tax; Assessment year, Previous year; Assessee; Person;
Agricultural Income with examples; Residential status and Tax Liability.

SECTION- B
Heads of Income Computation of Income from Salary inclusive of salary components Allowances;
perquisites; profit in lieu of salary and deductions, Income from House Property or allowable
deductions, profits and gains from Business and Profession

SECTION- C
Capital Gains: Income from Short term and long-term capital gains; Income from other sources.

SECTION- D
Computation of Gross Total Income and Total Income and the tax liability of a salaried individual.
Deductions from the Gross Total Income of individuals. Tax Deduction at Source

Suggested Readings:
1. Singhania, V.K., “Direct Taxes”, 2013, Taxmann Publications, New Delhi.
2. Lal, B.B. and Vashisht, N., “Direct Taxes”, 2012, Pearson Education, New Delhi.
3. Gaur, V.P. and Narang, D.B., “Income Tax Law and Practice”, 2013, Kalyani Publications, New
Delhi.
4. Chandra, M., Goyal, S.P. and Shukla, D.C., “Income Tax Law and Practice”, Pragati Prakashan,
New Delhi.
Note: Latest edition of text books to be followed.
72
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VI
PSL061: HUMAN RIGHTS AND CONSTITUTIONAL DUTIES
(Value Added Course)

Time: 3 Hrs: Credit: 2

Total Marks: 50
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section.

SECTION – A
INTRODUCTION TO HUMAN RIGHTS

Foundational Aspects: Meaning, Nature, Characteristic, Classification.

International Framework: Constituents of the Universal Declaration of Human Rights
(UDHR).

SECTION-B
INDIAN PERSPECTIVE OF HUMAN RIGHTS

Constitutional Realisation in India: Fundamental Rights (Part III, Constitution of India).

Protective Mechanism in India: The composition, Powers and Functions of the National
Human Rights Commission of India (NHRC).

SECTION – C
INTRODUCTION TO HUMAN DUTIES
Conceptual Perspective: Meaning, Nature & Characteristics of Human Duties.
Intellectual discourses: Classification of Human Duties; Relevance of Human Duties

SECTION – D
INDIAN PERSPECTIVE OF HUMAN DUTIES
Constitutional Recognition in India: Fundamental Duties in Indian Constitution, Part IV A.
Intellectual Discourse: Critical Analysis and Significance of Fundamental Duties
73
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VI

Readings List

1. United Nations. The United Nations and Human Rights 1945-1995. Geneva: United Nations
Blue Books Series, Vol. VII, 1996.
2. Sastry, S. N. Introduction to Human Rights and Duties. Pune: University of Pune Press,
2011.
3. Mertus, Julie. The United Nations and Human Rights-A Guide for a New Era. London:
Routledge, 2009.
4. Donnelly, Jack. Universal Human Rights in Theory and Practice. New York: Cornell
University Press, 2013.
5. Hammarberg, Thomas. Taking Duties Seriously- Individual Duties in International
Humanitarian Law. Versoix: International Council on Human Policy, 1999.
6. Miller P. Frederic, et al. Fundamental Rights, Directive Principles and Fundamental Duties
in India. New York: VDM Publishing, 2009.
7. Cinganelli, Davis Louis. Human Rights- Theory and Measurements. London: Macmillan
Press, 1988.
8. Ishay, M. R. The History of Human Rights. New Delhi: Orient Longman, 2004.
9. Mohapatra, Arun Ray. National Human Rights Commission of India: Formation,
Functioning and Future Perspectives. New Delhi: Atlantic, 2004.
10. Deol, Satnam Singh. Human Rights in India-Theory and Practice. New Delhi: Serials
Publications, 2011
74
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII
GROUP- I (ACCOUNTING AND FINANCE)
FINANCIAL MARKET OPERATIONS

Credits: 4-0-0
Time: 3 Hours Total Marks: 100
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section.

SECTION- A
Money Market: Indian Money Markets Composition, Composition and Structure; (a)
Acceptance houses (b) Discount houses and (c) Call money market; Recent trends in Indian
money market.
Capital Market: Security market– (a) New Issue Market (b) Secondary market; functions and
role of stock exchange listing, procedure and legal requirements Public issue pricing and
marketing,

SECTION- B
Stock exchange: National Stock Exchange and over the Counter exchangers. Functionaries on
Stock Exchanges: Brokers, Sub brokers, Market makers, Jobbers, Portfolio Consultants,
Institutional Investors.

SECTION- C
SEBI: Introduction, Role, Its powers, Objectives, Scope & Functions.
Investors Protection: Grievances concerning stock exchange and dealings and their removal;
grievance cell in stock exchange SEBI: Company law Board: Press remedy throughcourts. Role,
Policy measures relating to Development Financial Institution in India. Products & Services
offered by IFCI, IDBI, IIBI, SIDBI, IDFCL, EXIM, NABARD & ICICI. Meaning and benefits
of mutual funds, Types, SEBI guidelines.
SECTION- D
Depositories Act 1996: Definitions, Rights and Obligations of Depositories, Participants Issuers
and Beneficial Owners, Inquiry and Inspections, Penalty.

Suggested Readings:
1. Chandler L.V. and Goldfield S.M., “Economics of Money and Banking”, 1977, Harper &
Row Publishers, New York.
2. Gupta, S. B., “Monetary Planning for India”, 1995, Oxford University Press, Delhi.
3. Gupta Sural B, “Monetary Economics: Institutions, Theory & Policy”, 1983,S. Chand & Co.
New Delhi.
4. Bhole L.M., “Financial Institutions and Markets”; 2009, Tata McGraw–Hill, New Delhi.
5. Hooda, R.P,” Indian Securities Markets– Investors View Point”; 1998, Excell Books,
New Delhi.
Note: Latest edition of text book may be used.
75
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII
GROUP-I (ACCOUNTING AND FINANCE)
CONTEMPORARY ACCOUNTING

Credits: 4-0-0
Time: 3 Hours Total Marks: 100
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section.

SECTION- A
Emergence of contemporary issues in accounting: influence of other disciplines on accounting
and changing environment.
Human Resource Accounting: Meaning and Scope, Human Resource Cost Accounting –
Capitalization, Write off and Amortization Procedure. Human Resource Valuation Accounting
– Appraisal of Various Human Resource Valuation Models. Use of Human Resource Accounting
in Managerial Decisions. Human Resource Accounting in India.

SECTION- B
Price Level Accounting: Methods, Utility and Corporate Practices
Corporate Social Reporting: Areas of Corporate Social Performance, Approaches to Corporate
Social Accounting and Reporting. Corporate Social Reporting in India.
Corporate Reporting: Concept of Disclosure in relation to Published Accounts, Issues in
Corporate Disclosure, Corporate Disclosure Environment, Conceptual framework of corporate
reporting.

SECTION- C
Recent Trends in the Presentation of Published Accounts. Reporting by Diversified
Companies.
Value Added Reporting: Preparation and Disclosure of Value-Added Statements, Economic
Value Added, EVA Disclosure in India
Basel II and III Norms
SECTION- D
Accounting Standards in India: Significance and formulation of Accounting Standards.
Accounting Standards relating to Interim Reporting. Accounting for Leases, Earning Per Share.
and Accounting for Intangibles.
Contemporary Issues in Management Accounting: Target Costing.

Suggested Readings:
1. Lal, Jawahar and Lele, R.K., “Contemporary Accounting Issues”, 1988, HimalayaPublishers.
2. Porwal, L.S., “Accounting Theory”, 2001, Tata McGraw Hill.
3. Lal, Jawahar, “Corporate Financial Reporting”,2009, Taxman.
4. Arora, J.S., “Price Level Accounting”, 1999, Deep and Deep Publishers.
5. Chander, Subhash, “Corporate Reporting Practices”,1992, Deep and Deep Publishers.
Note: Latest edition of text book may be used.
76
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII
GROUP-I (ACCOUNTING AND FINANCE)
ADVANCED FINANCIAL MANAGEMENT

Credits: 4-0-0
Time: 3 Hours Total Marks: 100
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section.

SECTION-A
Risk Analysis in Capital Budgeting: Meaning of Risk and Risk Analysis–Types of Risks–Risk
and Uncertainty–Techniques of Measuring Risks–Risk adjusted Discount Rate Approach–
Certainty Equivalent Approach Probability Approach-Standard Deviation and Co-efficient of
Variation- Theory and Problems. Sensitivity Analysis and Decision Tree Analysis (Theory only).

SECTION-B
Management of Current Assets: Introduction – Significance of Current Assets – Meaning of
Cash and Cash Management – Objectives, Motives of Holding Cash
Maintaining Receivables: Meaning and Definition of Receivables – Cost of Maintaining
Receivables – Factors influencing the size of Receivables -Objectives of Receivables
Management – Problems on Debtors Turnover Ratio, Average Collection Period, Creditors
Turnover Ratio, Average Payment Period.
Inventory Management – Meaning and Definition of Inventory – Elements of Inventory-
Motives of holding the Inventory – Costs associated with Inventory – Techniques of Inventory
Management.
SECTION-C
Dividend Decision and Theories Introduction - Dividend Decisions: Meaning - Types of
Dividends – Types of Dividends Polices Significance of Stable Dividend Policy - Determinants
of Dividend Policy;
Dividend Theories: Theories of Relevance – Walter’s Model and Gordon’s Model and Theory
of Irrelevance – The Miller-Modigliani (MM) Hypothesis -Problems.

SECTION- D
Capital Structure Theories: The Net Income Approach, The Net Operating Income Approach,
Traditional Approach and MM Hypothesis–Problems on all the approaches.
Financial Restructuring: Need & steps in financial restructuring, reorganization of capital, buy-
back of shares-concept, necessity and procedure. Financial management of sick units.

Suggested Readings:
1. IM Pandey, Financial Management, Vikas publications, New Delhi.
2. Abrish Guptha, Financial Management, Pearson.
3. Khan & Jain, Basic Financial Management, TMH, New Delhi.
4. S N Maheshwari, Principles of Financial Management, Sulthan Chand & Sons, New Delhi.
5. Chandra & Chandra D Bose, Fundamentals of Financial Management, PHI, New Delhi.
77
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII
GROUP-I (ACCOUNTING AND FINANCE)
RISK MANAGEMENT AND INSURANCE

Credits: 4-0-0
Time: 3 Hours Total Marks: 100
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section.

SECTION- A
Risk and Risk Management Process: Concept of Risk – Risk vs. Uncertainty – Types of Risks
– Risk Identification – Evaluation – Risk Management Objectives – Selecting and Implementing
Risk Management Techniques.
Commercial Risk Management Applications: Property – Liability–Commercial Property
Insurance Different Policies and Contracts.

SECTION- B
Business Liability and Risk Management Insurance: Workers' Compensation and Risk
Financing.
Personal Risk Management Applications: Property – Liability–Risk Management for Auto
Owners –risk management for homeowners.

SECTION- C
Risk Management Applications: loss of Life–Loss of Health– Retirement Planning and
Annuities –Employee Benefits – Financial and Estate Planning.

SECTION- D
Risk management environment: industry – functions and organisation of insurers –
Government regulation of insurance sector – IRA – Privatisation of insurance business in India
–changes in Insurance Act – Insurance intermediaries – insurance products pricing – claim
valuation –Foreign insurers in India.

Suggested Readings:
1. Rejda, George E: “Principles of Risk Management and Insurance”, 2011, PearsonEducation.
2. McNamara: “Principles of Risk Management and Insurance”, 2007, Addison–Wesley
3. Dorfman: “Introduction to Risk Management and Insurance”,2012, Prentice Hall.
4. Williams and Heins, “Risk Management and Insurance”, 1998, McGraw Hill Pub.
5. Gupta, PK, “Insurance and Risk Management”, 2009, Himalaya Publishing.

Note: Latest edition of text book may be used.

78
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII
GROUP-II (MARKETING)
CONSUMER BEHAVIOUR

Credits: 4-0-0
Time: 3 Hours Total Marks: 100
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section.

SECTION- A
Introduction to Consumer Behaviour: Nature, Scope and Importance. Consumer Motivation:
Nature of motivation; Types of consumer needs and motives; Dynamics of motivation; Need
conflict; Need Hierarchy Theory of Motivation and its applications; Measurement of Motives.
Personality and Consumer Behaviour: Definition of personality; Theories of personality;
Personality and consumer diversity; Self-concept and self-image; Life style and psychographics.

SECTION- B
Consumer Perception: Elements of perception; Dynamics of perception, Perceptual process;
Perception and marketing strategy; Perceived risk. Consumer Learning: Elements of consumer
learning; Behavioural theories and Cognitive theories of learning.
Consumer Attitude Formation: Definition of attitudes; Structural models of attitudes; Attitude
Theories; Attitude formation; Strategies of attitude change; Measuring Attitude.

SECTION- C
Reference Group and Family Influences: Power of reference groups; Types of consumer
related reference groups; Celebrity and other reference group appeals; Family decision making
and consumption related roles; Family life cycle.
Social Class: Definition; Measurement of social class; Social class dynamics. Cultural and Sub
cultural Influences on Consumer Behaviour: Definition of culture and subculture; Affect of
culture on consumer behaviour; Nature of culture; Measurement of culture; Subculture and
consumer behaviour; subcultural categories.

SECTION- D
Diffusion of Innovation: Diffusion process; Adoption process.
Opinion Leadership: Definition; Dynamics of the opinion leadership process; Motivation
behind opinion leadership,
Consumer Decision Making: Consumer decision process; Types of decisions; Information
search process; Alternative evaluation and selection; Decision rules.
Models of Consumer Behaviour: E.K.B; Howard and Sheth; Nicosia’s Model.
79
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII

Suggested Readings:
1. Schiffman, I. G. and Kanuk, L. L. Consumer Behaviour, New Delhi, Pearson Education,
2007.
2. Blackwell, Roger D., Miniard, Paul W., and Engel James F. Consumer Behaviour,
Cengage , 2006.
3. Solomon, Michael R. Consumer Behaviour, New Delhi, Pearson Education, 2003.
4. Assael, Henry Consumer Behaviour and Marketing Action, Cengage, 2006
5. Loudon, David L. and Della Bitta, Albert J., Consumer Behavior, Tata McGraw-Hill,
Fourteenth Edition, 2002.

Note: Latest edition of text book may be used

80
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII
GROUP-II (MARKETING)
ADVERTISING MANAGEMENT
Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Introduction to Advertising: Meaning and Functions of Advertising; Classification of
Advertising.
Role of Advertising in Marketing Process: Market Strategy and Analysis; Target Marketing
Process; Developing a Positioning Strategy; Developing the Marketing Planning Program.
Organizing for Advertising: Types of Advertising Agencies; Their Role and Functions; Agency
Compensation.
Communication Process: Model of Communication; Response Process, Cognitive Processing
Communications.
SECTION- B
Creative Strategy: The Importance of Creativity in Advertising; Different Perspectives on
Advertising Creativity; Planning Creative Strategy; Creative Process; Creative Strategy
Development.
Implementation of Creative Strategy: Appeals and Execution, Creative Tactics for Print Ads,
Television and Radio.
Setting Advertising Objectives: Sales versus Communication Objectives; DAGMAR
Approach; Problems in Setting Objectives.

SECTION- C
Media Planning: Media Plan; Problems in Media Planning; Developing the Media Plan;
Developing and Evaluating Media Strategies.
Evaluation of Television and Radio: Television – Advantages and Disadvantages, Buying
Television Time; Radio - Advantages and Disadvantages, Buying Radio Time.
Evaluation of Print Media: Magazines – Classification of Magazines, Advantages and
Disadvantages, Purchasing Magazine Advertising Space; Newspapers – Types of Newspaper,
Advantages and Disadvantages, Purchasing Newspaper Advertising Space.
International Advertising: Importance of International Markets; Global versus Localized
Advertising; Decision Areas in International Advertising.

SECTION- D
Advertising Budget: Establishing Budget; Budgeting Approaches; Allocating Budget.
Measuring Effectives of Advertising: Arguments for and against measuring effectives;
Conducting Research to Measure Advertising Effectiveness; Testing Process; Pre-testing and
post-testing tools.
Social, Ethical and Economic Aspects of Advertising: Social and Ethical Criticism of
Advertising; Economic Effects of Advertising.
81
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII

Suggested Readings:
1. George E. Blech, Michael E. Belch and KeynoorPurani, “Advertising and Promotion”,
McGraw Hill Education (India) Private Limited, 9th Ed., 2013.
2. Kruti Shah and Alan D’Souza, ““Advertising and Promotions: An IMC Perspective”, Tata
McGraw Hill, 1st Ed. 2009.
3. Terence Shimp, “Advertising and Promotion: An IMC Approach” Cengage Learning, 7th
Ed., 2006.
4. Kenneth E Clow and Donald E Baack, “Integrated Advertising, Promotion and Marketing
Communications”, Pearson, 9th Ed., 2022.
5. Thomas O’Guinn, Chris Allen, Richard Semenik and Angeline Close Scheinbaum.
“Advertising and Integrated Brand Promotion”, Cenagage Learning, 2011.
82
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII
GROUP-II (MARKETING)
SALES MANAGEMENT

Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Introduction to Personal Selling: Personal Selling-Meaning, Importance, Objectives,
Essentials, Advantages and disadvantages; Role of personal selling in marketing, Salesmanship,
Traditional and Modern selling approach, Types of selling, Sales as a profession, Ethics in
selling.
Approaches and Strategies of Personal Selling: Selling approaches- A Theoretical
Prospective, Buyer seller dyad.
Personal Selling Process: Selling process, Prospecting, Pre-approach, Customer’s Need
Discovery, Sales presentation, Objections handling, Closing the sale, Follow up after sales.

SECTION- B
Sales Force Management: Sales Management- Meaning and Functions; Sales Planning,
Planning Sales Operations, Strategic Planning, Sales Managers-Tasks, Roles, and Qualities
Sales Organization: Meaning, Purposes, and Types, Sales Organizational Structure, Criteria and
Principles of Developing a Sales Organization, Organizing the Sales Force, Determining the Size
of the Sales Force, Managing the Sales Force, Integrating the Sales Force within the Organization
Sales Territories: Sales Territory-Meaning, Definition, Objectives, Benefits, and Importance,
Designing Sales Territory, Routing and Scheduling, Sales Force Automation.
Salespeople and Sales Managers: Meaning, Role, Duties and Responsibilities, Qualities and
skills, Face of Sales Force Today.

SECTION- C
Sales Force Recruitment: Recruitment-Meaning and Concept, Staffing, Job Analysis, Methods
for Developing Job Specifications, Sources of Sales Recruits.
Sales Force Selection: Introduction, Selection Process, Initial Screening, and Interview process,
Guidelines for Selection, Psychological Tests, Essential Formalities of Selection, Socialization.
Sales Training: Introduction, Benefits, Sales Force Training- A strategic orientation, Sales
Training-A Procedural Discourse, Training Programme, Training Methods, Evaluation of the
Training Programme.
Sales Force Motivation: Meaning, Objectives, Benefits, and Need; Motivation-A Strategic Push
to Influence Salespeople, Motivation Theories.
83
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII

SECTION- D
Sales Force Compensation: Concept, Definition, and Types, Compensation Plan-An
Illustration, Factors, Aims, Characteristics, and Process; Compensation Schemes-A Non-
financial Approach; Strategic Compensation System.
Sales Force Performance: Performance Appraisal- Concepts, Definitions, Objectives, Criteria
and Benefits; Process of Sales Force Performance Appraisal, Traditional and Modern methods
of Performance Appraisal, Sales Force Performance Appraisal.
Sales Budgeting and Forecasting: Sales Budgets- Meaning, Approaches, Features, Objectives,
Benefits, Factors, Process, and Methods; Intelligent Budgeting, Sales Forecasting- Meaning,
Factors, Fundamentals, Approaches, Methods.
Sales and Cost Analysis: Sales Analysis-Concepts, Features, and Methods; Sales Analyses at
Individual Units, Sales Quota-A Tool for Sales Analysis, Methods for Setting Sales Quota, Cost
Analysis-Concepts, Objectives, and Methods, Cost Control.

Suggested Readings
1. Sales Management by Charles, Futrell, 6/e, Thomson South Western, 2003.
2. Sales & Distribution Management, Tapan K. Panda & Sunil Sahadev, 6/e, Oxford University
Press.
3. Managing of Sales Force by Spiro Stanton Rich, 11/e, TMH, 2003.
4. Sales & Retail Management, an Indian perspective by Dr.S.L Gupta, 1/e, Excel Books,2007.
5. Salesmanship and Sales Management-P.K Sahu & K C Raut, 3/e, Vikas PublishingHouse3.
6. Sales Management-Douglas J Dalrymple, William L Crowe-John Wiley & Co.
84
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII

GROUP-II (MARKETING)
SERVICES MARKETING
Credits: 4-0-0
Time: 3 Hours Total Marks: 100
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section.

SECTION- A
Introduction to services: Meaning and need for services marketing, Characteristics of Services
Compared to Goods, Services marketing mix.
Customer Expectations of Services: Meaning and types of services expectations, Factors that
influence customer expectations of services, Issues involving Customer Expectations.
Customer Perceptions of Services: Customer satisfaction, Service quality, Service Encounters.
Understanding Customer Requirements: Using marketing research to understand customer
expectation, Elements in effective services marketing research program, Analyzing and
interpreting marketing research findings, using marketing research information.

SECTION- B
Services Consumer Behavior: The Consumer Decision Process, Special Considerations
Pertaining to Services
Service Recovery: Impact of service failure and recovery, Service recovery paradox, how
customer respond to service failures? Why do/don’t people complain, Customer expectation after
complain, Switching versus staying post service recovery, Service recovery strategies.
Service Development & Design: Challenges of service design, Service redesign, Stages in new
service development, Service blueprinting, High performance service innovations.
Physical Evidences and Servicescape: Types of servicescapes, Role of servicescape,
Framework for understanding servicescape effects on behavior, Approaches for understanding
servicescape effects, Guidelines for physical evidence strategy.

SECTION- C
Employees’ Role in Service Delivery: The critical importance of service employees,
Boundary/spanning roles, Hire the right people, Develop people to deliver service quality, Retain
the best people.
Customers’ Role in Service Delivery: importance of customers’ in service delivery, customers’
roles, Self-service technologies, Strategies for enhancing customers’ participation, Managing the
customer-mix
Delivering Service through Intermediaries & Electronic Channels: Service Distribution,
Direct or company owned channels, Franchising, Agents and Brokers, Electronic Channels,
Common issues involving intermediaries, Strategies for effective service delivery through
intermediaries.
Integrated Service Marketing Communications: Need for co-ordinate in marketing
communication, Reasons for service communication problems, Matching service promises with
delivery, exceeding customer expectations.
85
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII

SECTION- D
Pricing of Services: Services prices for consumers, cost-based pricings, Competition-based
pricing, Demand-based pricing, discounting odd pricings, Synchro-pricing, Penetrating pricing,
Prestige pricing, Skimming pricing, Value pricing, Marketing segmentation pricing, Price
framing, Price bundling, Complimentary pricing, result-based pricing, Contingency pricing,
Sealed bid contingency pricing, Money-back guarantees, commissions.
Customer Satisfaction, Customer Loyalty and Retention: The Importance of Customer
Satisfaction, Measuring Customer Satisfaction, Understanding Customer Satisfaction Ratings,
Customer Satisfaction: How Good Is Good Enough? Does Customer Satisfaction Translate into
Customer Retention? What Is Customer Loyalty? What Is Customer Retention? The Benefits of
Customer Retention, Customer Retention Programs, Defection Management: Developing a Zero
Defection Culture.
Defining and Measuring Service Quality: Service Quality meaning, Diagnosing Failure Gaps
in Service Quality, Measuring Service Quality: The SERVQUAL Measurement Scale, Service
Quality Information Systems.

Suggested Readings:
1. Zeithaml, V.A., Bitner, “Services Marketing”, 3rd Edition, Tata McGraw Hill, New Delhi.
2. Hoffman, K. Douglas and Bateson, John E.G. , “Services Marketing Concepts, Strategies,
& Cases”, 4th Edition.
3. Lovelock, Wirtz Jochen, Chatterjee; “Services Marketing: People, Technology, Strategy”,
Sixth Edition, Pearson Education, New Delhi.
4. Nargundhar, Rajendra “Services Marketing” 2nd Edition Tata Mcgraw Hill, New Delhi.
86
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII
GROUP-III (HUMAN RESOURCE MANAGEMENT)
HUMAN RESOURCE MANAGEMENT

Credits: 4-0-0
Time: 3 Hours Total Marks: 100
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section.

SECTION- A
Human Resource Management (HRM): Nature, Scope, Objectives and Functions of HRM,
Evolution of HRM, Changing Trends in HRM.
Human Resource Planning (HRP): Concept, Need and Importance of HRP, Factors affecting
HRP, Human Resource Planning Process.
Job Analysis: Meaning and Objective, Process, Methods of Collecting job data, Uses of Job
Analysis, Problems of Job Analysis.
SECTION- B
Recruitment and Selection: Meaning and Factors governing Recruitment, Recruitment Sources
and Techniques. Meaning and Process of Selection, Problems associated with Recruitment and
Selection.
HR Training and Development: Concept and Need, Process of Training and Development
Programme, Identification of Training and Development Needs, Objectives, Strategy &
Designing of Training and Development, Implementation and Methods of Training Programme
and Levels of Training Evaluation, Impediments to Effective Training.

SECTION- C
Performance Appraisal: Meaning, Purpose, Essentials of Effective Performance Appraisal
System, Various Components of Performance Appraisal, Methods and Techniques of
Performance Appraisal.
Managing Compensation and Employee Remuneration: Concept, Objectives, Components
of Employee Remuneration, Factors Influencing Employee Remuneration, Challenges of
Remuneration.
SECTION- D
Job Evaluation: Meaning, Process and Methods of Job Evaluation. • Incentives: Concept,
Importance and Process of Incentive.
Grievance Handling: Meaning, Process, Grievance handling machinery. • Discipline: Meaning,
reasons of indiscipline, consequences of indiscipline and approach to maintain discipline.
87
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII

Suggested Readings:
1. Dessler, Gary, “Human Resource Management”, New Delhi, Pearson Education Asia.
2. Durai, Pravin, “Human Resource Management,” New Delhi, Pearson.
3. Noe, Raymond A., Hollenbeck, John R, Gerhart, Barry, Wright, Patrick M., “Human
Resource Management: Gaining a Competitive Advantage,” New Delhi, McGraw-Hill.
4. Mathis, Robert L. and Jackson, John H., “Human Resource Management,” New Delhi,
Thomson.
5. Gomez, Meja, Balkin, Cardy, “Managing Human Resources,” New Delhi, Pearson
Education. 6. Aswathappa, K., “Human Resource Management”, Text and Cases. New
Delhi, Tata McGraw – Hill.
7. Snell, Scott, and Bohlander, George, “Human Resource Management,” New Delhi, Cengage
Learning.
8. Mamoria and Rao, “Personnel Management”, New Delhi, Himalaya Publishing House.

Note: Latest edition of text book may be used.

88
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII
GROUP-III (HUMAN RESOURCE MANAGEMENT)
ORGANISATIONAL CHANGE AND MANAGEMENT
Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Organistional Change: Concept, Forces of Change, Types of Change, Theoretical Frameworks
of Organisational Change; Life Cycle Theory, Teleological Theory, Dialectical Theory,
Evolutionary Theory.
Perspective on Organisational Change: Contingency perspective, Resource dependence
perspective, Population-ecology perspective, Institutional perspective, Evolutionary perspective,
process-oriented perspective, Spiritual and Vedic Science perspective.

SECTION- B
Model of Change: Lewin’s Model of change, Galpin’s Change management process Model,
Bullock and Batten’s Integrataive Model for Planned Change, Schein’s Model of Change,
Cummings & Huse’s Action Research Model, Isabellu’s Model, Burke-Litwin’s Model of
Organisational Performance and Change.
Organisational Culture and change; concept of organizational culture, Functions of
organizational culture, Emerging trends in organization culture.

SECTION- C
Resistance to Change: Concept, Nature, Factors Contributing to resistance, Mechanism
Underlying Resisstance: Behavioural elements, cognitive and affective processes; recognizing
resistance, managing resistance to change.
Measuring and Evaluating change: Introduction & measures of change.

SECTION- D
Implementing organizational change: Change management techniques, change management
skills, Organisational change strategy.
Transformational leadership: Concept, key, competencies.
Organisational transformation: Organizational birth, growth, decline and death

Suggested Readings
1. Sharma Radha R., Change Management, Concept and Applications, Tata McGraw Hill,
New Delhi, 2007.
2. Brown R. Donald and Harvey Don, An Experimental Approach to Organisation
Development, Pearson Education, New Delhi, 7th Ed. 2006.
3. Gratetz, Fiona, Rimmer Malcolm, Lawrence Ann S. and Smith Aaron, Managing
Organisational Change, John Wiley & Sons, Australia Ltd. 2002.
Note: Latest edition of text books to be followed.
89
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII

GROUP-III (HUMAN RESOURCE MANAGEMENT)

PERFORMANCE MANAGEMENT

Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Introduction to Performance Management: Meaning, Principles, Objectives, Purpose of
Performance Management, Performance Management vs Performance Appraisal, Performance
management vs performance measurement. Performance Management as a Process.
Thoughts on Performance Management: Indian and Western Thoughts, Performance
Management in the perspective of Indian Ethos, Ethical Issues and Dilemmas in Performance
Management.

SECTION- B
Performance Management in Practice: Graphics rating scale, Ranking Methods, Paired
Comparison Methods, Forced Distribution Method, Balanced Score Card (Kaplan - Norton),
Management by Objective, Management by Exception, 360-Degree Performance Appraisal,
Performance Feedback & Counselling.
Coaching and Mentoring in Performance Management: Concept, Roles, Significance,
Advantage and Disadvantage of Coaching and Mentoring, Labour Turnover: Concepts, Features
and Strategies to retain employees.

SECTION- C
Organizational Structure and Employee Motivation and Morale: Contemporary Thinking on
Employment Practices and Work Schedules Related Performance Appraisal Systems: Reward
Based, Team Based, Competency Based, Leadership Based. Quality Circle: Features, Process.

SECTION- D
Contemporary Issues in Performance Management: Competency Mapping & its Linkage
with Career Development and Succession Planning,
Online Appraisal: Advantage & Disadvantage, Performance Management Audit.
90
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII

Suggested Readings:
1. Dewakar Goel, Performance Appraisal and Compensation Management, Prentice Hall
India, NewDelhi, 2008
2. Robert Cardy, Peformance Management, Prentice HallIndia, NewDelhi, 2004
3. S.K. Chakravarthy, Managerial Effectiveness and Quality of work life - Indian Insights,
Tata-McGraw Hill, New Delhi
4. Armstrong, M., & Baron, A. (2005). Performance management and development. Mumbai,
India: Jaico Publishing House.
5. Bhattacharyya, D. K. (2011). Performance management systems and strategies. Uttar
Pradesh, India: Pearson Education.
6. Chadha, P. (2003). Performance management: It’s about performing not just appraising.
Uttar Pradesh, India: McMillan India Ltd. 220.
7. Kandula, S.R. (2010). Performance management: Strategies, intervention & drivers. Delhi,
India: Prentice-Hall of India [Link].

Note: Latest edition of text books to be followed.

91
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII

GROUP-III (HUMAN RESOURCE MANAGEMENT)

MANAGERIAL COMPETENCIES AND CAREER DEVELOPMENT

Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Competency: Concept; Personal Competency Framework; The Lancaster Model of Managerial
Competencies; Transcultural Managerial Competencies; Issues Related to Developing
Competency Models.
Formation of a Competency Framework: Sources of Competency Information, Position
Documentation, Process Documentation, Existing Documentation, Personnel Development
Resources, Interviews, Behavioural Event Interview, Behavioural Description Interview.
Competency Mapping and Assessment Centres: History of Assessment Centres, Use of
Assessment Centres in the Industry, Types of Exercises being used in Assessment Centres;
Resistance and Recommendations.

SECTION- B
Career Planning, Development, and Management: Career: Concept, Characteristics of
present-day careers; Types of Careers; Career Stages; Making Career Choices; Career Anchors;
Organizational Socialization; Career Paths and Career ladders; Challenges in established careers:
Career Plateau; Making Career Changes; The Glass Ceiling; Dual Careers.

SECTION- C
Mentoring: Concept, Perspectives of Mentoring, Phases of the Mentoring Relationship,
Outcomes of mentoring programmes, Design and Implementation of formal mentoring
programmes, Barriers to mentoring;
Special issues in mentoring: Women and mentoring, Cross-gender mentoring relationships,
Workplace Diversity and mentoring; Mentoring Relationship – A strategic Approach.

SECTION- D
Work–Life Integration: Changing notions of work-family relationship; Work – Life Issues;
Environmental Trends Impacting Work – Life Issues; Work – Family Conflict: Concept and
Types; Work – Life Balance; Work – Life Integration;
Work – Life Initiatives: meaning, type and benefits; Work – Family Culture; Approaches to
Work – Life Integration.
92
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII

Suggested Readings:
1. Seema Sanghi (2007) “The Handbook of Competency Mapping – Understanding, designing
and implementing competencies models in organizations”, 2nd Edition, Response Book, New
Delhi.
2. Gary W. Carter, Kevin W. Cook, and David W. Dorsey, (2009) “Career Paths- Charting
Courses to Success for Organizations and Their Employees”, John Wiley & Sons, Ltd., UK.
3. Jonathan Winterton and Ruth Winterton (2002) “Developing Managerial Competence”,
Routledge, London
4. Jane Yarnall (2008), “Strategic Career Management - Developing Your Talent”,
Butterworth-Heinemann, London.
5. Greenberg, Jerald and Baron, Robert A. (2010) “Behaviour in Organizations”, 9th edition,
PHI, New Delhi.
6. Agarwala, Tanuja, (2007), “Strategic Human Resource Management”, Oxford University
Press, New Delhi.
93
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII
RESEARCH METHODOLOGY –I

Credits: 4-0-0
Time: 3 Hours Total Marks: 100
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section.

SECTION- A
Introduction to Research: Scope and its Importance, Types of research, Research Process
Formulation of Research Problem: Defining a Research Problem, importance of defining the
Research Problem, the Process of Defining the Research Problem, Considerations in Selecting a
Research Problem
Exploratory Research Designs: Qualitative Techniques, Secondary Data, Experience Survey,
Focus Groups, Depth Interview, Projective Techniques.

SECTION- B
Descriptive Research Designs: Survey and Observation Methods.
Experimental Research Designs: Internal and External Validity in Experimentation, Basic
Designs, After only, Before-After, After only with Control Group, Before-After with Control
Group, Time Series Designs.
Measurement and Scaling: Concepts, Levels - Nominal, Ordinal, Interval and Rating Scale,
Comparative and Non-comparative scaling techniques, Measurement Errors.

SECTION- C
Establishing the reliability and validity of research instrument: types of validity in
quantitative research, concept and methods of determining reliability of an instrument in
quantitative research, methods of determining validity and reliability in qualitative research;
Sampling Design: Meaning, Steps in Sampling Design, Probability Sampling Methods and Non-
Probability Sampling Methods, Sampling and Non-Sampling Errors.

SECTION- D
Questionnaire and Questionnaire Design Process: Introduction, Questionnaire Design,
Process of Questionnaire Design, Information required, Interview Method, Questionnaire Format
and Question Composition, Individual Question content, Questions Order, Form and Layout,
Pilot Testing the Questionnaire.
Considering ethical issues in data collection: The concept of ethics, stakeholders in research,
ethical issues to consider concerning research participants, ethical issues to consider relating to
the researcher, ethical issues regarding the sponsoring organization.
Report Writing: Writing a Research Report, Structure of a Report, Components of a Report,
Style and Layout of a Report, Revising and Finalizing the Research Report, Presenting the
Report.
94
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII

Suggested Readings:
1. Bajpai, Naval, “Business Research Methods”, Pearson Publications, New Delhi, 2nd
edition,2017.
2. Chawla, Deepak and Sondhi, Neena, “Research Methodology: Concepts and Cases”, Vikas
Publication House, Noida, 2nd edition, 2016.
3. Kothari, C.R., “Research Methodology: Methods and techniques”, New Age International
Publishers, revised edition, 2009.
4. Cooper, D.R. and Schindler, P.S., “Business Research Methods”, Tata Mc Graw Hill, New
Delhi, 11th edition.
5. Levine, D.M., Krehbiel T.C. and Berenson M.L., “Business Statistics”, Pearson Education,
New Delhi, 2nd edition, 2006.
6. Bryman, Alan and Bell, Emma, “Business Research Methods” Oxford University Press, New
Delhi, 5th edition, 2018.
7. Kumar, Ranjit, “Research Methodology” Sage Publications, New Delhi, 4th edition.

Note: Latest edition of text book may be used.

95
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER–VII
SEMINAR BASED ON INTERNSHIP

Credits:2
Total Marks: 50
96
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER -VIII
GROUP-I (ACCOUNTING AND FINANCE)
PORTFOLIO MANAGEMENT

Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Portfolio Theory: Merits of Diversification: Diversification and Portfolio Risk, Portfolio
Returnand Risk, Calculation of Portfolio Risk, Optimal Portfolio.
Portfolio Selection: Concept of Portfolio Selection, Optimal Portfolio, Objectives, Risk and
Investor Preferences, Investment Constraints, Cut–off Rate and New Securities,

SECTION- B
Efficient Frontier and Portfolio Selection
Portfolio Revision: Meaning, Need, Techniques of Portfolio Revision, Formula Plans, Rules
Regarding Formula Plans, Constant Rupee Value Plan, Constant Ratio Plan, Variable Ratio Plan,
Modifications, Rupee Averaging Technique.

SECTION- C
Introduction to Investment Management: Concept and objectives of investment, Difference
between Investment and Speculation, Investment and Gambling, Meaning of Investment
Management,Investment Management Process, Investment Alternatives, Features of Investment
Avenues, Types of Management Strategies, Approaches to Investment

SECTION- D
Economic and Industry Analysis: Macro–Economic Analysis, Forecasting, Industry analysis,
Sensitivity of Business Cycle, Industry Life Cycle Analysis, Porter Model of Assessment of
Profit Potential of Industries
.
Suggested Readings:
1. Lofthouse, Stephen, “Investment Management”, 1999, John Wiley & Sons Publications
2. Fabozzi, Frank J, “Investment Management,” 2009, Prentice Hall Publications
3. Fredrick Amling, “Investment– An Introduction to Analysis and Management,” Prentice Hall
Pub.
4. Chandra, P, “Investment Analysis and Portfolio Management”,2003, Tata Mcgraw
97
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER –VIII

GROUP-I (ACCOUNTING AND FINANCE)

INTERNATIONAL FINANCIAL MANAGEMENT

Credits: 4-0-0
Time: 3 Hours Total Marks: 100
Instructions for the Paper Setters:
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section.

SECTION- A
Foreign Exchange System: The Internationalization of Business and Finance, Alternative
Exchange Rate Systems; International monetary system, The European Monetary System.

Foreign Exchange Rate Determination: Introduction to spot market and Forward Market;
Setting the Equilibrium Spot Exchange Rate; Factors affecting Currency Value: BOP Approach
& Asset Market Approach; Role of Central Bank in Determination of Exchange Rates; Parity
conditions in International Finance: Arbitrage and Law of One Price; Purchasing Power Parity;
Fisher Effect; Fisher Effect in International Context.

SECTION- B
Currency Forecasting: Interest Rate Parity Theory, The relationship between forward and future
spot rate, Currency Forecasting;

Balance of payments: Balance of Payment Categories: Current Account, Capital Account,

Official Reserves Account; Balance of Payment: The International flow of goods, services and
capital, Coping with current account deficit.

SECTION- C
Country Risk Analysis: Country Risk Analysis, Measuring & Managing Political Risk, Firm
Specific Risks; Country Risk Analysis: Study of Economic & Political Factors Posing Risk,

Measuring & Managing Various Exposures: Transaction Exposure Operating Exposure,

Translation Exposure. Risk Hedging-An Introduction

SECTION- D
Foreign Exchange Risk Management: Foreign Exchange Instruments, Recent developments
in derivatives markets in India; Currency Futures & Options Market; Interest Rate & Currency
Swaps; Interest rate Forwards & Futures.
98
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges Batch From Year 2024 To 2028

SEMESTER –VIII

Suggested Readings:
1. Shapiro Allan C (2003), “Multinational Financial Management”, 7th Edition, John Wiley
& Sons, Singapore
2. Apte P.G. (2009) International Financial Management, 5th Edition, Tata McGraw Hill,
India
3. Bhalla, V. K (2008), “International Financial Management”, 7th Edition, Anmol
Publications, India
4. Eiteman, Stonehill, Moffett (2004), “Multinational Business Finance”,10th Edition,
Pearson Education, India

Note: Latest edition of text books to be followed.

99
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER –VIII
GROUP-I (ACCOUNTING AND FINANCE)
INTERNATIONAL ACCOUNTING

Credits: 4-0-0
Time: 3 Hours Total Marks: 100

Instructions for the Paper Setters:

SECTION- A
Introduction to International Accounting: Interaction between accounting and its environment.
Meaning and domain of international accounting.
International classification of financial accounting and reporting.
International financial reporting: concept and differences in international financial reporting.
Reporting problems of Multinational Companies.

SECTION- B
International financial analysis: Meaning, need and significance of international financial
analysis. Business analysis framework. Problems in international financial analysis.
Comparative financial reporting in U S, U K, China, Japan and India.
International Harmonisation of financial reporting: Need of harmonization, Role of IASB, OECD,
EU and IOSCO (international Organisation of Securities Commissions)

SECTION- C
Convergence of accounting standards.
International transfer pricing: meaning, objectives, methods and regulation.
Accounting for foreign currency transactions and translation: approaches to accounting for foreign
currency transactions, methods of foreign currency translation. Practices in various countries.

SECTION- D
Issues related to consolidation of financial statements of MNCs.
International taxation: diversity of national tax systems, taxation of foreign source income and double
taxation.
Strategic accounting issues in MNCs: strategy formulation, implementation and control. Evaluating
the performance of foreign operations.

Suggested Readings:
1. Choi, Frederick D S and Meek, Garry K, “International Accounting”, Pearson Education, 5th
Edition. 2007.
2. Doupnik, Timothy and Perera, Hector, “International Accounting”, McGraw Hill international
Edition, 2007.
3. Saudagaran, Shahrokh M. International Accounting – A Users Perspective”, Thompson, 2nd
Edition, 2007.
4. Iqbal, zafar M, Melchar, Trini U, and Elmallah, Amin A, International Accounting
100
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER –VIII
GROUP-I (ACCOUNTING AND FINANCE)
FOREIGN EXCHANGE MANAGEMENT
Credits 4-0-0
Time: 3 Hours Total marks 100

Instructions for the Paper Setters:

SECTION- A
Foreign Exchange System: The Internationalization of Business and Finance, Alternatives Exchange
Rate System; International Monetary System, The European Monetary System.
Foreign Exchange Rate Determination: Introduction to Spot Market and Forward Market; Setting
the Equilibrium Spot Exchange Rate; Factors Affecting Currency Value; Bop Approach and Asset
Market Approach.
SECTION- B
Role of Central Bank in Determination of Exchange Rates: Parity Conditions in International
Finance; Purchasing Power Parity.
Foreign capital budgeting decisions: Ascertainment of Cash Outlay and Future Cash Inflows for
Parent and Subsidiary, Profitability Analysis of Project for Parent under Different Situation.

SECTION-C
Country risk analysis: Country Risk Analysis, Measuring and Managing Political Risk, Firms Specific
Risk; Country Risk Analysis, Study of Economic and Political Factors Posing Risk, Country Risk
Analysis in International Banking

SECTION-D
Measuring and Managing Various Exposures: Alternative Measures of Foreign Exchange Exposure.
Risk Hedging, Measuring and Managing Transaction Exposure; Measuring and Managing Operating
Exposure.
Foreign Exchange Risk Management; Foreign Exchange Instruments, Currency Futures andOptions
Market; Interest Rates and Currency Swaps; Interest Rate Forwards and Futures.

Suggested Readings:
1. Shapiro, Allan C “Multinational Financial Management”, 2003, John Wiley and Sons,
Singapore.
2. Apte P.G., “International Financial Management”, 2009, Tata McGraw Hill, India.
3. Bhalla, V.K., “International Financial Management”, 2008, Anmol Publications, India.
4. Eitman, Stonehill and Moffett, “Multinational Business Finance”, 2004, PearsonEducation,
India.
Note: Latest edition of text book may be used.
101
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER –VIII
GROUP-II (MARKETING)
RETAIL MANAGEMENT
Credits 4-0-0
Time: 3 Hours Total Marks 100

Instructions for the Paper Setters:

SECTION-A
Introduction to Retailing: Meaning, Nature and Importance.
Retailing in India: Evolution of Retail in India, Drivers of Retail Change and Challenges to Retail
Development in India.
Types of retailers: Food Retailers, General Merchandise Retailers, Non-Store Retail Formats, Services
Retailing, Types of Ownership.

SECTION-B
Understanding the Retail Consumer: Need for Consumer Behavior, Factors Influencing the Retail
Shopper, The Customer Decision Making Process.
Retail Locations: Types of Retail Locations; Steps involved in choosing a Retail Location;
Methods of Evaluating a Trading Area
Retail Store Design and Visual Merchandising: Importance of Store Design; Exterior Store Design;
Interior Store Design; Visual Merchandising.

SECTION-C
Basics of Retail Merchandising – What is Merchandising, Factors Affecting the Buying Function,
The Merchandiser: Roles and Responsibilities, The Buyer: Roles and Responsibilities, Function of
Buying for Different Types of Organisations.
Process of Merchandise Planning: Concept of Merchandising, Implications of Merchandise Planning,
Process of Merchandise Planning.

SECTION- D
Methods of Merchandise Procurement: Merchandise Sourcing, Age of Global Sourcing. Retail
Pricing: Concept of Retail Price, Elements of Retail Price, Determining the Price, Retail Pricing
Strategies.
Category Management: Concept of Category Management, Reasons for Emergence of Category
Management, Components of Category Management, Category Management Process.
Retail Franchising: Concept, Types, Advantages and Disadvantages.

Suggested Readings:
1. Pradhan, Swapna (2007), Retail Management – Text and Cases, Tata McGraw Hill, 3rd Edition.
2. Sinha, P. K. and Uniyal, D. P. (2007), Managing Retailing, Oxford, 1st Edition.
3. Levy, Michael and Barton A. Weitz (2003), Retail Management, Tata McGraw Hill, 7th
Edition.
4. Berman, Barry and Joel R. Evans (2006), Retail Management – A Strategic Approach,
Pearson Education, 11th Edition.
5. Dunne, Patrick M; Lusch, Robert F.; and Griffith David A.: Retailing (Cengage, New D
102
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER –VIII
GROUP-II (MARKETING)
CUSTOMER RELATIONSHIP MANAGEMENT
Credits 4-0-0
Time: 3 Hours Total marks 100

Instructions for the Paper Setters:

Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt
five questions, selecting at least one question from each Section. The fifth question may be attempted
from any Section.
SECTION- A
Customer Relationship Management: Meaning, Emergence of CRM Practice, Factors Responsible
for Growth of CRM, CRM Cycle, Stakeholders in CRM, Significance of CRM.
Customer Retention and Customer Experience Management: Changing Roles of CRM, Customer
Retention Management, Reasons for Customer Switching, Strategies for Customer Retention, Customer
Recall Management, Customer Recall Strategies, Customer Experience Management (CEM) Strategy.

SECTION- B
Emerging Concepts and Perspectives in CRM: CRM Cost-Benefit Analysis, Customer Value,
Customer Lifetime Value, Customer Profitability, Customer Classification Based on Customer
Profitability, Customer Profitability as Strategic Measurement Tool, Customer Profitability and
Company Value, CEM and Customer Profitability Management, Enterprise Marketing Management
(EMM) Strategy, CRM-EMM Comparison.
Employee Factor in Customer Relationship Management: Employee-Organization Relationship,
Role of Employee Satisfaction on Customer Satisfaction, Implications of Employee Customer Linkage,
Factors Effecting Employee Behavior Towards Customers, Essentials of Building Relationship with
Employees through Employee Relationship Management, Model for Employee’s Customer
Orientation.
SECTION- C
Customer Satisfaction: Meaning, Rationale, Components of Customer Satisfaction, Customer
Satisfaction Models, Measuring Customer Satisfaction, The ISO Guideline, Customer Satisfaction
Index, The Common Measurement Tools (CMT), Kano Model
Customer Loyalty: Concept and Significance, Customer Loyalty Ladder, Loyalty Principles,
Dimensions of Loyalty, Determinants of Loyalty, Categories of Loyalty, Factors Affecting Customer
Loyalty, The Customer Loyalty Grid.

SECTION- D
Technological Developments in CRM: CRM to e-CRM-A Changing Perspective, e-CRM: an
Information Technology Tool, Features and Advantages of e-CRM, Technologies of e-CRM,
Functional Components of CRM Solution: Sales Applications, Marketing Applications, Customer
Service and Support Applications, Important CRM Software Programs, Applications of e-CRM.
Information Technology Implementation in CRM: Introduction, Customer Interaction Issues of
Business, Database Management, Database Construction, Data Warehousing, Data Warehousing
Architecture and Storage, Approaches in Data Warehousing, Data Mining, Characteristics of Data
Mining, Data Mining Tools and Techniques.
103
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER –VIII

Suggested Readings:
1. Rai, Alok Kumar, "Customer Relationship Management- Concepts & Cases", Prentice Hall of
India, New Delhi.
2. Barnes, James G., “Secrets of Customer Relationship Management”, McGraw Hill, New Delhi.
3. Kincaid, Judith, “Customer Relationship Management: Getting it Right”, Pearson Education, New
Delhi.
4. Peelen, Ed, “Customer Relationship Management”, Pearson Education, New Delhi.
5. Anderson, Kristin and Carol Kerr, “Customer Relationship Management”, McGraw Hill, New
Delhi.
6. Sheth, Jagdish N., Parvatiyar Atu l, & Shainesh, G., “Customer Relationship Management:
Emerging Concepts, Tools and Applications”, McGraw Hill, New Delhi.
7. Gosney, John W., Thomas P., “Customer Relationship Management Essentials”, Prentice Hall of
India, New Delhi.
104
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER – VIII
GROUP-II (MARKETING)
BRAND MANAGEMENT
Credits 4-0-0
Time: 3 Hours Total marks 100

Instructions for the Paper Setters:

SECTION-A
Branding & Brand Management: Meaning of Brand, Why Do Brands Matter? Can Anything Be
Branded?, Branding Challenges and Opportunities, The Brand Equity Concept, Strategic Brand
Management Process.
Customer-Based Brand Equity: Concept of Customer-Based Brand Equity, Sources of Brand Equity,
Building Strong Brand.
Brand Positioning: Identifying and Establishing Brand Positioning, Positioning Guidelines, Defining
a Brand Mantra.
Brand Resonance and the Brand Value Chain: The Four Steps of Brand Building, Brand Value
Chain.
SECTION - B
Choosing Brand Elements to Build Brand Equity: Criteria for Choosing Brand Elements, Options
and Tactics for Brand Elements.
Leveraging Secondary Brand Associations to Build Brand Equity: Conceptualizing the Leveraging
Process, Sources of secondary Brand Associations.
Developing a Brand Equity Measurement and Management System: Conducting Brand Audits,
Designing Brand Tracking Studies, Establishing a Brand Equity Management System.

SECTION - C
Measuring Sources of Brand Equity: Qualitative Research Techniques, Quantitative Research
Techniques, Comprehensive Models of Consumer-Based Brand Equity.
Measuring Outcomes of Brand Equity: Comparative Methods, Holistic Methods.
Designing and Implementing Branding Strategies: Developing a Brand Architecture Strategy, Brand
Portfolios, Brand Hierarchies, Corporate Branding, Brand Architecture Guidelines.

SECTION - D
Brand Extensions: New Products and Brand Extensions, Advantages and Disadvantages of Brand
Extensions, Understanding How Consumers Evaluate Brand Extensions, Evaluating Brand Extension
Opportunities.
Managing Brands over Time: Reinforcing Brands, Revitalizing Brands, Adjustments to the Brand
Portfolio.
Managing Brands over Geographic Boundaries and Market Segments: Regional Market Segments,
Other Demographic and Cultural Segments, Rationale for Going International, Advantages and
Disadvantages of Global Marketing Programs, Global Brand Strategy, Standardization versus
Customization, Building Global Customer-Based Brand Equity.
105
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER – VIII

Suggested Readings:
1. Keller, Kevin Lane, “Strategic Brand Management: Building, Measuring and Managing Brand
Equity”, Prentice Hall India: New Delhi.
2. Aaker, David, “Managing Brand Equity”, Free Press: New York.
3. Kapferer, Jean-Noël, “The New Strategic Brand Management: Advanced Insights and Strategic
Thinking”, Kogan Page Publishers.
4. Dutta, Kirti, “Brand Management: Principles and Practice”, Oxford Publishing.
5. Kumar, Ramesh, “Managing Indian Brand, Marketing Concepts & Strategies”, Vikas Publishing
House.
6. Verma, Harsh, “Brand Management”, Excel Publishers.
7. Kumar, Arvind and Sardana, Sunaina, “Advertising and Brand Management”, Galgotia Publishing
Company.
Note: Latest editions to be followed.
106
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)

SEMESTER –VIII
GROUP-II (MARKETING)
STRATEGIC MARKETING MANAGEMENT
Credits 4-0-0
Time: 3 Hours Total marks 100

Instructions for the Paper Setters:

SECTION- A
Strategic Marketing Management: Meaning and Nature, Marketing as an Art, Science and Business
Discipline, Strategic Decisions-Features, Marketing Strategic Interface: Difference between Marketing
Planning and Strategic Planning, Business Models, Role of Business Models in Marketing Management
Strategic Marketing Planning: Introduction, Role of Strategic Marketing Planning, Three Dimensions
of Planning, Strategic Marketing Planning and Tactical Marketing Planning, Marketing Planning
Process, Hurdles in Marketing Planning Process
Business Strategy and Competitive Advantage: Business Strategy, Organizational Restructuring,
Competitive Advantage, Analysis of Competitive Position, Pitfalls in Analysis of Competitive Position.

SECTION- B
Strategic Analysis: External Analysis-Macro Environmental Analysis, Industry Analysis, Competitor
Analysis, Industry Analysis, Competitor Analysis, Market Analysis; Competitive Intelligence,
Segmentation-Segmentation Process, Consumer Behaviour, Consumer Segmentation Criteria, Internal
Analysis.
Targeting, Positioning and Brand Strategy: Meaning, Evaluating Market Segments, Positioning,
Perceptual Mapping, Creating Brand equity, Brand Valuation, Combined Brand Strategies: Brand
extension, Brand stretching, Brand revitalizing, Brand repositioning, Brand extinction.

SECTION- C
Product Development and Innovation: Strategic Agenda, Forecasting New Product Demand Using
Primary and Secondary Data, Understanding New Product Adoption, New Product Development
Process, Managing Vertical Product lines and Horizontal Product lines, Brand Tactics, Brand
Dynamics.
Strategic Growth Management: Managing Prices, Major Approaches to Strategic Pricing,
Understanding Competitive Pricing and Price Wars, developing a Strategic Response to Competitors
Price Cut, Managing Promotions and Distribution, Key issues in Managing Strategic Growth-Gaining
Market Position and Defending Market Position.

SECTION- D
Strategic Implementation and Control: Meaning, Fundamental Principles for Successful Strategy,
Seven Ss behind strategic implementation, Project Management Techniques, Management Control,
Financial Control, Performance Appraisal and Benchmarking.
Contemporary Issues in Strategic Marketing: Customer Relationship Management, Marketing
ethics: Political Philosophy and Ethical Decision Making, Ethical Frameworks, Moral Reasoning
107
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER –VIII

Suggested Readings:
1. Armstrong, M., Strategic Human Resource Management: A Guide to Action, 4th Edition, Kogan
Page Limited.
2. Mello, J. A., Strategic Management of Human Resources, 3rd edition, Cengage Learning, India.
3. Bhatia, S. K., Strategic Human Resource Management: Concepts, Practices and Emerging Trends,
Deep & Deep PUHLications, New Delhi.
4. Armstrong, M., Armstrong’s Handbook of Strategic Human Resource Management: A Guide to
Action, 6th Edition, Kogan Page Limited, UK.
5. Bailey, C., Mankin, D., Kelliher, C., &Garavan, T., (2018), Strategic Human Resource
Management, 2nd Edition, Oxford, Great Britain.
6. 6. Dhar, R. L., Strategic Human Resource Management, Excel Books, New Delhi.
Note: Latest editions of text books to be followed.
108
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER – VIII
GROUP-III (HUMAN RESOURCE MANAGEMNT)
LABOUR LEGISLATION AND SOCIAL SECURITY
Credits 4-0-0
Time: 3 Hours Total marks
100

Instructions for the Paper Setters:

SECTION-A
Principles of Labour Legislation: Introduction, Social and Labour Legislation, Forces influencing
modern social and labour legislation in India, Principles of modern labour legislation and types of
labour legislation.

SECTION-B
Laws relating to working conditions: Employment Exchanges (Compulsory Notification of
Vacancies) Act, 1959; Contract Labor (Regulation and Abolition) Act, 1970
Wages and Bonus Laws: Minimum Wages Act, 1948; Payment of Wages Act,1936; Payment of
Bonus Act, 1965; Equal Remuneration Act, 1976.

SECTION-C
Industrial Relations Laws: Trade Unions Act, 1926; Industrial Disputes Act,1947; Industrial
Employment (Standing Orders Act), 1946.
Social Security Laws: The Unorganised Workers' Social Security Act, 2008; Workers Compensation
Act, 1923; Employee’s State Insurance Act, 1948;

SECTION- D
The Employee’s Provident Fund and Miscellaneous Provisions Act, 1952, The Payment of
Gratuity Act, 1972. Child Labour (Prohibition and Regulation) Act, 1986.
Recommendations of the Second National Commission on Labour (2002).

Suggested Readings
1. Sarma, A.M., “Industrial Jurisprudence and Labour Legislation”, Himalaya Publishing House,
Mumbai 8th Edition ,2019.
2. Taxmann, “Labour Laws”, Taxmann Allied Services Pvt. Ltd ,2020.
3. Srivastava, S. C., “Industrial Relations and Labour Laws”, Vikas Publishing House Pvt Ltd,
New Delhi.7th Edition 2019.
4. Sinha, P.R.N., Sinha, InduBala and Shekhar, Seema Priyadarshini, “Industrial Relations, Trade
Unions and Labour Legislation”, PearsonEducation, New Delhi ,3rd Edition ,2017.
Note: Latest editions of text books to be followed.
109
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)

SEMESTER –VIII
GROUP-III (HUMAN RESOURCE MANAGEMNT)
TRAINING AND DEVELOPMENT
Credits 4-0-0
Time: 3 Hours Total marks
100

Instructions for the Paper Setters:

Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt
five questions, selecting at least one question from each Section. The fifth question may be attempted
from any Section.
SECTION- A
Training: Conceptual aspects, Training and Learning, Training objectives, Identification of training
needs, Training Process, Policies, Plans designing training programmes, Methods of Training,
Evaluation of Training Effectiveness and Significance of Training

SECTION- B
Development: Concept, Difference between training and development, Objectives of development,
Development Process, Development needs evolving development policies, preparing development
plans, Designing development programmes.

SECTION- C
Development Methods, Case studies, Role play and Sensitivity Training. Business Games. Behavior
Modeling and Evaluation of Development Effectiveness.

SECTION- D
Transaction Analysis.
Wages and Salary Administration.

Suggested Readings:
1. Armstrong M.A. “Handbook of Human Resource Management Practice”, Cogan Page,
London
2. Dayal, I “Manpower Training in organizations” Prentice Hall of India, New Delhi.
3. Craig, Robert “Training and Development Handbook” McGraw Hill, New York
4. BrahmCanzer, “E-Business and Commerce: Strategic Thinking & Practice”, Biztantra
Publishers.
5. Kotler, Philip. “Marketing Management”. Note: The latest editions of the books should be
followed.
110
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)

SEMESTER –VIII

GROUP-III (HUMAN RESOURCE MANAGEMNT)

INTERNATIONAL HUMAN RESOURCE MANAGEMENT
Credits 4-0-0
Time: 3 Hours Total marks 100

Instructions for the Paper Setters:

International Human Resource Management: Concept, Difference between Domestic and

International HRM, Variables that moderate difference between Domestic and International HRM.
Sustaining International Business Operations: Approaches to Staffing, Transferring Staff for
International Business Activities, Role of Expatriates and Non-Expatriates, Role of the Corporate HR
function.

SECTION- B
Recruiting and Selection Staff for International Assignments: Concepts, Issues in Staff Selection,
Factors Moderating Performance, Selection Criteria, Dual Career Couples and Role of Women in
International Management.
Training and Development: Concept, Role of Expatriate Training, Components of Effective Pre-
departure Training Programs, Effective of Pre-Departure Training, Developing Staff through
International Assignments.
SECTION- C
Compensation: Concept and Objectives of International Compensation, Key Components of an
International Compensation Program, Approaches to International Compensation.
Re-entry and Career Issues: Concept and Repatriation Process, Individual Reactions to Re-entry,
Multinational Responses, Designing a Repatriation Program.

SECTION- D
Performance Management: Concept, Multinational Performance Management, Performance
Management of International Employees, Performance of Appraisal of International Employees.
Knowledge Transfer within a Multinational Company: Organizational Knowledge and its
Significance, Sources of Organizational Knowledge; Tacit and Explicit Knowledge; HRM and
Organizational Knowledge; Transfer of Knowledge between and within organizations, Transfer of
Knowledge within MNCs,
National Context of HRM: HRM Practices in Japan, United Kingdom, United States, India and
China.
111
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER –VIII

Suggested Readings:
1. Peter J. Dowling and Denice E. Welch (2007), International Human Resource Management,
Thomson Publishers, New Delhi.
2. Monir H. Tayeb (2004), International Human Resource Management – A Multinational Company
Perspective, Oxford University Press, New Delhi
3. Anne-Wil Harzing and Joris Van Ruysseveldt (1995), International Human Resource
Management, Sage Publications, New Delhi.
4. Ian Beardwell and Len Holdon (2001), HRM: A Contemporary Perspective, McMillan, New
Delhi.
112
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER –VIII
GROUP-III (HUMAN RESOURCE MANAGEMNT)
HUMAN RESOURCE DEVELOPMENT
Credits 4-0-0
Time: 3 Hours Total marks 100

Instructions for the Paper Setters:

SECTION-A
Human Resource Development (HRD): Concept; Evolution of HRD; Relationship between Human
Resource Management and HRD; Functions of HRD; Roles and Competencies of HRD Professional;
Challenges to Organizations
Employee Behavior and Employee Influences: Introduction; Model of Employee Behavior; Internal
and External Influences on Employee Behavior.
SECTION-B
Employee Skills and Technical Training: Overview of Basic Skills Programs; Categories of
Technical Training Programs: Apprenticeship Training, Technical Skills Training and Safety Training;
Types of Interpersonal Skills Training: Sales Training, Customer Service Training and Teamwork
Training.
Socialization and Orientation: Concept and Socialization Process; Various Perspectives on the
Socialization Process; Realistic Job Preview (RJP); Employee Orientation Programs: Assessment,
Problems, Designing and Implementation.
SECTION-C
Employee Counseling and Wellness: Overview of Employee Counseling Programs; Various
Employee Assistance Programs.
Stress Management Interventions: Definition, Model and Effectiveness; Employee Wellness and
Health Promotion Programs; Issues in Employee Counseling.
Coaching: Definition; Need for Coaching; Approaches to Coaching Discussion; Coaching Skills.
SECTION- D
Management Development: Concept; Approaches and Implications. Designing Effective
Management Development Programs.
HRD and Diversity: Labor-Market Changes and Discrimination; HRD Programs for Culturally
Diverse Employees

Suggested Readings:
1. Werner & Desimone, Human Resource Development, Cengage Learning, 2006
2. William E. Blank, Handbook For Developing Competency Based Training Programmes,
Prentice-Hall, New Jersey, 1982.
3. Uday Kumar Haldar, Human Resource Development, Oxford University Press, 2009
4. Srinivas Kandula, Strategic Human Resource Developmnet, Phi Learning, 2001
113
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER – VIII

RESEARCH METHODOLOGY II
Credits 4-0-0
Time: 3 Hours Total marks 100

Instructions for the Paper Setters:

SECTION–A
Data Preparation: Data editing, Coding, Transcribing, Data cleaning and statistical adjustment of
data.
Data Description and Summarization: Measures of location; Mean, Median and Mode. Measures
of variability; Range, Inter quartile range, Standard deviation and Coefficient of variation. Measures
of shape; Skewness and Kurtosis.
Data Visualization: Graphical representation of data, Graphs and charts, Frequency tables, Bar charts,
Pie charts, Percentages, Histogram, Frequency distribution, Frequency polygon and Scatter Plot.

SECTION-B
Testing of Hypotheses: Null and Alternative Hypotheses, Type I and Type II Errors, Parametric tests
(One sample t test, independent sample test, Paired sample t test, ANOVA including post-hoc analysis)
and Non-Parametric Tests (Mann-Whitney U test, Wilcoxon Signed Rank test, Kruskal- Wallis test
and Friedman test), Chi-square goodness of fit and Chi-square test of association.
Correlation Analysis: Meaning, Assumptions, Types: Simple, Partial and Multiple Pearson’s
correlation coefficient and Spearman’s rank correlation coefficient.

SECTION–C
Regression Analysis: Simple, Linear and Non-linear Regression, Multiple Regression and Time
Series Analysis: Components and Uses.
Factor Analysis: Exploratory and Confirmatory Factor analysis, Checking the assumptions and
Interpretation of results.
Cluster Analysis: Formulation, Procedure, Reliability and Validity.

SECTION - D
Report Writing: Layout of a Research Report, Stages of writing report, Precaution for writing
research reports, Citations, Footnotes, Endnotes, Bibliography and Proof correction
Ethical Issues in Report Writing: Plagiarism definition, Forms, Consequences, Unintentional and
Self plagiarism, Copyright infringement, Collaborative work. Software for detection of plagiarism,
Reference management software like Zotero/ Mendeley.
Ethical use and application of Artificial Intelligence (AI) in research report writing
114
Bachelor of Commerce (Three Years Degree Course)/
Bachelor of Commerce (Hons.) (Four Years Degree Course)
Credit Based Grading System (CBGS)
Syllabus for the Colleges (Batch 2024-28)
SEMESTER – VIII

Suggested Readings:
1. Cooper, D. R. and Schindler, P.S., “Business Research Methods”, 9th Edition, Tata McGraw
Hill, New Delhi.
2. Levine, D.M., Krehbiel T.C. and Berenson M.L., “Business Statistics”, 12th Edition (2012),
Pearson Education, New Delhi.
3. Kothari, C. R., “Research Methodology”, 2nd Edition (2008), New Age International.
4. Anderson, D.R.; Sweeney, D.J. and Williams, T.A., “Statistics for Business and Economics”,
2nd Edition (2011), Thompson, New Delhi.
5. andya, K., Bulsari, S. and Sinha, S., SPSS in Simple Steps, Kogent Learning Solutions,
Dreamtech Press, New Delhi, 2012.
6. Kirkpatrick, L.A. and Feeney, B.C., A Simple Guide to IBM SPSS Statistics, Cengage Learning,
2012.
7. Coakes, S.J., SPSS Analysis without Anguish, John Wiley and Sons, Australia, 2005.

2024 20251003BP6406
No ratings yet
2024 20251003BP6406
29 pages
2024 20251003BP6241
No ratings yet
2024 20251003BP6241
28 pages
2023-2024 Dav Jalandhar Slaybus
No ratings yet
2023-2024 Dav Jalandhar Slaybus
113 pages
2024 20251003BP9852
No ratings yet
2024 20251003BP9852
69 pages
2025 20261003BP10398
No ratings yet
2025 20261003BP10398
113 pages
Accounting Concepts for Financial Statements
No ratings yet
Accounting Concepts for Financial Statements
83 pages
BCom Hons Syllabus For PDF Final Copy 2
No ratings yet
BCom Hons Syllabus For PDF Final Copy 2
175 pages
CBCS Ordinances for Commerce 2023
No ratings yet
CBCS Ordinances for Commerce 2023
50 pages
Syllabus
No ratings yet
Syllabus
105 pages
Screenshot 2024-05-17 at 11.21.46 AM
No ratings yet
Screenshot 2024-05-17 at 11.21.46 AM
105 pages
B. Com CBCS Syallabi Hons. 13.06.18
No ratings yet
B. Com CBCS Syallabi Hons. 13.06.18
55 pages
2024 20251003BP5771
No ratings yet
2024 20251003BP5771
55 pages
CC Advanced Accountancy - III CC Business Statistics
No ratings yet
CC Advanced Accountancy - III CC Business Statistics
20 pages
Scheme of Examination & Syllabi of Bachelor of Commerce: (Honours/Honours With Research)
No ratings yet
Scheme of Examination & Syllabi of Bachelor of Commerce: (Honours/Honours With Research)
36 pages
2024 20251003BP5989
No ratings yet
2024 20251003BP5989
28 pages
Subject
No ratings yet
Subject
35 pages
Hons
No ratings yet
Hons
11 pages
Bcom AF Syllabus
No ratings yet
Bcom AF Syllabus
53 pages
Syllabus (CBCS) : Faculty of Commerce Osmania University HYDERABAD - 500 007
0% (1)
Syllabus (CBCS) : Faculty of Commerce Osmania University HYDERABAD - 500 007
9 pages
Acc. and Finance VVI Question
No ratings yet
Acc. and Finance VVI Question
133 pages
BCom Bankingn Insurance First Year NEPSyllabuswef 202425 Uploadedon 12072024
No ratings yet
BCom Bankingn Insurance First Year NEPSyllabuswef 202425 Uploadedon 12072024
43 pages
Manish Pandey
No ratings yet
Manish Pandey
1 page
Comp App
No ratings yet
Comp App
9 pages
B.Com Accounting & Finance Syllabus 2020
No ratings yet
B.Com Accounting & Finance Syllabus 2020
6 pages
Hons 2019 20 FINAL
No ratings yet
Hons 2019 20 FINAL
55 pages
BCom Syllabus-III-IV-v2
No ratings yet
BCom Syllabus-III-IV-v2
36 pages
Bba FS
No ratings yet
Bba FS
63 pages
(Fyip) Sem 1 Syllabus
No ratings yet
(Fyip) Sem 1 Syllabus
17 pages
W.E.F. Session 2023 24 As Per Nep 2020 Min
No ratings yet
W.E.F. Session 2023 24 As Per Nep 2020 Min
146 pages
Syllabus Bcom FT Bos
No ratings yet
Syllabus Bcom FT Bos
91 pages
Brochure Bcom Banking Insurance 2025 2026
No ratings yet
Brochure Bcom Banking Insurance 2025 2026
13 pages
Commerce Syllabus For UG Honours Course
No ratings yet
Commerce Syllabus For UG Honours Course
53 pages
Revised B.com Syllabus
No ratings yet
Revised B.com Syllabus
14 pages
Handbook of Commerce (Final) Aug 2020
No ratings yet
Handbook of Commerce (Final) Aug 2020
399 pages
1St SEM Syllabus B.com General
No ratings yet
1St SEM Syllabus B.com General
24 pages
2022 BCom Syllabus
No ratings yet
2022 BCom Syllabus
37 pages
Math & Commerce UG Programs
No ratings yet
Math & Commerce UG Programs
73 pages
Tax Pro
No ratings yet
Tax Pro
9 pages
BBA BOS 2023-2024 Final
No ratings yet
BBA BOS 2023-2024 Final
65 pages
Bba Syllabus 2023 24
No ratings yet
Bba Syllabus 2023 24
84 pages
Open 2021-20221003BP3191 3
No ratings yet
Open 2021-20221003BP3191 3
102 pages
LPU B.Com. Syllabus Overview 2024
No ratings yet
LPU B.Com. Syllabus Overview 2024
11 pages
Bcomsyllabus
No ratings yet
Bcomsyllabus
26 pages
BBA Course Curriculum 2023-24
No ratings yet
BBA Course Curriculum 2023-24
116 pages
11 Doc 5164406
No ratings yet
11 Doc 5164406
166 pages
2024 Bcom General Final
No ratings yet
2024 Bcom General Final
172 pages
Syllabus (CBCS) : Faculty of Commerce Osmania University HYDERABAD - 500 007
No ratings yet
Syllabus (CBCS) : Faculty of Commerce Osmania University HYDERABAD - 500 007
9 pages
BBA 4 Years FALL 2023 and Onward
No ratings yet
BBA 4 Years FALL 2023 and Onward
86 pages
28crsfile CourseCurriculum-B.Com. (H)
No ratings yet
28crsfile CourseCurriculum-B.Com. (H)
103 pages
Bba Ba
No ratings yet
Bba Ba
91 pages
B. A. I Economics Syllabus 2024-25
No ratings yet
B. A. I Economics Syllabus 2024-25
24 pages
BCom Honors Research 20231128045911
No ratings yet
BCom Honors Research 20231128045911
7 pages
Alagappa University, Karaikudi Syllabus Under Cbcs Pattern For Affiliated Colleges With Effect From The Academic Year 2022-23 Onwards
No ratings yet
Alagappa University, Karaikudi Syllabus Under Cbcs Pattern For Affiliated Colleges With Effect From The Academic Year 2022-23 Onwards
24 pages
(Ca) 1751968948
No ratings yet
(Ca) 1751968948
9 pages
BBA Curriculum & Syllabi 2016
No ratings yet
BBA Curriculum & Syllabi 2016
9 pages
M.Com Advanced Accountancy Syllabus
No ratings yet
M.Com Advanced Accountancy Syllabus
28 pages
Purnea University BA Accounting New Syllabus
No ratings yet
Purnea University BA Accounting New Syllabus
7 pages
B.Com Financial Markets Course Structure
No ratings yet
B.Com Financial Markets Course Structure
5 pages
Corporate Accounting 2021
No ratings yet
Corporate Accounting 2021
5 pages
Solution Test CH 8
No ratings yet
Solution Test CH 8
4 pages
Accounts Paper - May 2025
No ratings yet
Accounts Paper - May 2025
14 pages
Accounts MCQ Paper
No ratings yet
Accounts MCQ Paper
13 pages
PDS SikaTherm 4225 e
No ratings yet
PDS SikaTherm 4225 e
2 pages
Report 4
100% (2)
Report 4
11 pages
Blockchain Technology Exam Questions
No ratings yet
Blockchain Technology Exam Questions
6 pages
Sacos 5000 Eng
No ratings yet
Sacos 5000 Eng
4 pages
2013-08 Edible Natural Ester Oils As Potential Insulating Fluids - Wilhelm IEEE
No ratings yet
2013-08 Edible Natural Ester Oils As Potential Insulating Fluids - Wilhelm IEEE
7 pages
Answer Key 2
No ratings yet
Answer Key 2
8 pages
Instructional Media
No ratings yet
Instructional Media
18 pages
GS 7 - 2nd Semester - Final Term Test 2
No ratings yet
GS 7 - 2nd Semester - Final Term Test 2
3 pages
Open See Spy
No ratings yet
Open See Spy
348 pages
Zippco MRP List 2023 HLV
No ratings yet
Zippco MRP List 2023 HLV
23 pages
3 SQL - RDBMS Concepts
No ratings yet
3 SQL - RDBMS Concepts
4 pages
Indus Civilization Unveiled
No ratings yet
Indus Civilization Unveiled
1 page
Classic Art Works LTD V Lukenge Anor (Civil Suit No 206 of 2010) 2014 UGCommC 35 (11 April 2014)
No ratings yet
Classic Art Works LTD V Lukenge Anor (Civil Suit No 206 of 2010) 2014 UGCommC 35 (11 April 2014)
14 pages
SV Constraints
No ratings yet
SV Constraints
5 pages
Oral Communication q2 Las
93% (14)
Oral Communication q2 Las
199 pages
HL 7 V231
No ratings yet
HL 7 V231
1,026 pages
Class NK Handbook For ISM Audits
No ratings yet
Class NK Handbook For ISM Audits
26 pages
Thesis Help for Car Accident Essays
100% (2)
Thesis Help for Car Accident Essays
6 pages
Vicarious Liability
No ratings yet
Vicarious Liability
4 pages
Cash - Management - Cooperative - Bank - Report (1) New One
No ratings yet
Cash - Management - Cooperative - Bank - Report (1) New One
3 pages
BW Resource Scandal - Case Study
75% (4)
BW Resource Scandal - Case Study
4 pages
Compressor Performance Assessment Report
No ratings yet
Compressor Performance Assessment Report
9 pages
Sajc Cca Pa Boys
No ratings yet
Sajc Cca Pa Boys
2 pages
Chapter 7.17 Elecsys® Immunoassay Systems
No ratings yet
Chapter 7.17 Elecsys® Immunoassay Systems
5 pages
Business Industry Classification Quiz
No ratings yet
Business Industry Classification Quiz
1 page
Quectel EG25-G-GB Firmware Release Notes V0708 30.006.30.006
No ratings yet
Quectel EG25-G-GB Firmware Release Notes V0708 30.006.30.006
23 pages
Spanish Teacher Resume & Experience
No ratings yet
Spanish Teacher Resume & Experience
1 page
محاسبة عن الانجاز وتعظيم الارباح
No ratings yet
محاسبة عن الانجاز وتعظيم الارباح
8 pages
DCS JF-17 Thunder Guide
No ratings yet
DCS JF-17 Thunder Guide
396 pages
Ration Dispensing Reference
No ratings yet
Ration Dispensing Reference
7 pages