Part II
Part II
AND
OUTLINES OF TESTS,
SYLLABI AND COURSE OF READING
FOR
(3+1 SCHEME)
2025-2026 & 2026-2027 SESSIONS
PROGRAMME CODE: BCOM/BCOMH
Approved
Chairperson
Board of Studies
SCHEME OF EXAMINATION
B.COM. / B.COM. (HONOURS)
PART II (SEMESTER III & IV)
Sessions 2025-2026 & 2026-2027
SEMESTER-III
Punjabi Compulsory
BCOM 306
Punjabi Compulsory (Mudla Gyan/Elementary Language 4: 4H(L)
BCOM 306 A
Punjabi)
VA 3- ND Nutrition and Dietetics Value Added Course 2: 2H(L)
SEMESTER-IV
COURSE
NO. COURSE TITLE COURSE TYPE CREDIT HOURS
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BCOM/BCOM (HONOURS) PART-II
1
BCOM 301: INCOME TAX – I (Major)
4 CREDITS: 4H (L)
Duration: 3 hrs. Internal Assessment: 30 Marks
Max. Marks: 100 Theory Paper: 70 Marks
Pass Marks: 35%
Course Objective:
The course aims to provide students with a comprehensive understanding of the principles and provisions of the
Income Tax Act, 1961, enabling them to compute taxable income under various heads and assess tax liability for
different categories of assessees.
Course Learning Outcomes: After the completion of the course, the learners will be able to:
CO1: Understand the structure of Indian Taxation System and various concepts of taxation.
CO2: Learn about the computation of Salary Income, applying the charging provisions, exemptions and deductions.
CO3: Learn about the computation of Income under the head House Property and Profits & Gains from Business & Profession;
CO4: Develop ability to calculate the tax liability on Total Income of an assessee.
CO5: Comprehend the provisions relating to Income under the head Capital Gains and Income from Other Sources.
Income under the Head Salaries: Computation of Salary Income as per Section 15, 16 & 17, Expenditure u/s 10,
Deductions u/s 80C. Income under the Head House Property: Different types of Rental values, Computation of
NAV under Various Cases, Deduction u/s 24, Exempted Income from House Property.
Unit –II
Profits and Gains from Business and Profession: Provision relating to Section 28 to Section 44 of ITA 1961,
Computation of Business Income and Professional Income, Allowable Expenses and Non-Allowable Expenses,
Concept of Depreciation: Causes, Methods of Depreciation, various rates of Depreciation and provisions relating
to Depreciation.
Income under the Head Capital Gains: Definition of Capital Assets, Long Term and Short Term, Transfers, Cost
of Acquisition, Cost of Improvement, Computation of Capital Assets Transfer, Capital Gains and Related Concept,
Exemptions u/s 54. Income from Other Sources: General and Specific Provisions u/s 56, Deductions u/s 57.
Suggested Readings:
1. V.K. Singhania & Kapil Singhania, Direct Taxes Law & Practice, Taxmann Publications, 2025.
2. Dr. H.C.Mehrotra & Dr SP Goyal, , Income Tax Law & Accounts, Sahitya Bhawan Publications, 2025.
3. B.B Lal& N Vashist,, Income Tax: Law and Practice, I K International Publishing House Pvt Ltd, 2013.
4. Dr. Girish Ahuja & Dr. Ravi Gupta, Systematic Approach to Income Tax, Bharat Law House, 2025.
5. Bhagwati Prasad, Law and Practice of Income Tax in India, Wishwa Prakashan,1999-2000.
Note: Latest edition of text books may be used.
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Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
2
BCOM 302: COMPANY LAW (Major)
4 CREDITS: 4H (L)
Duration: 3 hrs. M a x . Marks: 100
Pass Marks: 35% Internal Assessment: 30 marks
Theory Paper: 70 marks
Course Objectives:
The course aims to impart the working knowledge of the legal framework within which a company has to operate
in India maintaining its legal, disciplinary and ethical status in congruence with the law. The course also addresses
contemporary issues in corporate governance and compliance.
Course Learning Outcomes: After completion of this course the students shall be able to:
CO1: Gain knowledge regarding company and its legal status in the eyes of law.
CO2: Enhance their professional skills involved in the formation of company from promotion to incorporation.
CO3: Describe the role of Board of Directors along with the procedure for convening various company meetings
fostering teamwork.
CO4: Develop problem solving skill while analyzing various modes of winding up of a company.
CO5: Demonstrate and analyse the regulatory and legal mechanisms of the NCLT and NCLAT
UNIT-II
Members and Shareholder –Their Rights and Duties. Shareholders meetings and kinds Company Management
(as per Companies Act 2013): Directors-Qualification and Dis-qualification, Appointment, Powers, Rights and
Duties of Directors; Disclosures of Interest, Removal of Directors, Board Meetings
Company Meeting: Definition, Requisites of a Valid Company Meeting and Types of Company Meetings; Brief
introduction to National Company Law Tribunal (NCLT) & National Company Law Appellate Tribunal (NCLAT),
Winding up of a Company: Concepts and Modes of Winding Up.
Suggested Readings:
1. N.D Kapoor, Elements of Company Law, Sultan Chand, New Delhi, 31st edition 2025.
2. A. K. Majumdar, Company Law, Taxmann Allied, New Delhi,28th edition 2024.
3. Avtar Singh, Company Law, Easter Look Company, Lucknow,13th edition reprinted in 2024.
4. Dr G.K. Kapoor & Dr Sanjay Dhamija, Taxmann's Company Law & Practice, Taxmann Publications Pvt.
Ltd, New Delhi,26th edition, Sept. 2022.
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Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
3
BCOM 303: BUSINESS ENVIRONMENT-I (Minor)
4 CREDITS: 4H(L)
Duration: 3 hrs. Internal Assessment: 30 Marks
Max. Marks: 100 Theory Paper: 70 Marks
Pass Marks: 35%
Course Objective: To provide students with a comprehensive understanding of the external and internal forces
that shape business operations.
Course Learning Outcomes: After completion of this course the students shall be able to:
CO1: Understand the fundamental concepts, dimensions, and frameworks of the business environment.
CO2: Define, classify and analyse the components of the business environment.
CO3: Analyse the impact of economic, political, legal and technological factors on business operations.
CO4: Interpret and apply techniques of environment scanning.
CO5: Rate the implications of globalization and liberalization policies in India.
UNIT-I
Business Environment: Concept, Significance, Nature and Types of Business Environment: Internal and External
(Micro and Macro Environmental Factors); Environment Scanning: Meaning, Factors to be considered for
Environmental Scanning and SWOT Analysis.
Economic Environment: Meaning, Features, And Economic Systems: Capitalist, Socialist, Mixed. Recent
Economic Reforms-LPG Model (Liberalization, Privatization and Globalization)
Unit II
Political Environment: Political Institutions (Legislature, Executive and Judiciary); Government-Business
Interface. Legal Environment: Meaning and Elements; Technological Environment: Meaning, Impact of
Technological Changes, Hurdles in Technological Development.
Global Environment: Meaning, Causes of Globalization, Strategies for Globalization, Impact of Globalization on
Economy.
Suggested Readings:
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Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
4
BCOM 304: English- III (AEC)
2 Credits
Maximum Marks: 50 Internal Assessment: 15 Marks
Theory: 35 Marks Periods Per Week: 2
Time:1.5hours Pass Marks: 35%
Course Outcomes: After the successful completion of this course, the students will be able to:
● Develop empathy towards characters from diverse backgrounds
● Recognize and manage emotions
● Acquaint themselves with the significance of plot, characterization and narrative
● Evaluate themes and messages
● Understand the grammatical structures of the language to use in their daily life
● Enhance their reading skills through comprehension
Section –A
Prescribed Text: All Time Stories, ed., GSSDGS Khalsa College, Patiala, 2018.
The following stories are prescribed:
a) A Friend in Need- W. Somerset Maugham
b) The Ideal Family- Katherine Mansfield
c) The Night the Bed Fell- James Thurber
d) The Lion’s Daughter- Kahlil Gibran
e) After the Dance- Leo Tolstoy
f) The Black Godmother- John Galsworthy
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
5
4+4+4+4=16
marks
(The student should be asked to attempt any four of the given six from each of the above)
INTERNAL ASSESSMENT 15 Marks
Internal Assessment will be given on the basis of attendance, MSTs and over-all performance in the class.
The students will be assessed through Continuous and Comprehensive Assessment (CCA). There will also
be an internal viva voce based on the following topics of practical relevance:
1. Letter and Composition
2. Usage of Language
Note: A Scrap Book to be made by the student on the given topics.
Suggested Readings:
Allen, Stannard W. Living English Structure. Longman, 1974.
Best D, Wilfred. The Students' Companion. Harper Collins Publishers, 2010.
Eastwood, John. Oxford Practice Grammar. Oxford University Press, 2006.
Singh, Vandana R. The Written Word. Oxford University Press, 2006.
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
6
BCOM 305 A: WORKSHOP ON ENTREPRENEURSHIP (SEC)
3 Credits: 3H(L)
Pass Marks: 35% Internal Assessment: 100 Marks
Course Objective:
This workshop aims to instill an entrepreneurial mindset among students by providing them with practical
exposure to entrepreneurial processes, idea generation, business opportunity evaluation, and project formulation. It
enables them to understand the government’s role in promoting startups and entrepreneurial ventures.
Course Learning Outcomes:
After completing this workshop, students shall be able to:
CO1: Grasp the fundamentals of entrepreneurial development and key competencies required.
CO2: Generate innovative business ideas and assess their feasibility.
CO3: Assess the contribution of entrepreneurs to economic development.
CO4: Understand social responsibilities and explore government initiatives supporting entrepreneurs.
CO5: Appraise business opportunities and formulate startup project plans.
Workshop Content
Unit I
A Understanding Entrepreneurship
• Definition, Characteristics, and Functions of an Entrepreneur
• Types of Entrepreneurs: Rural, Women, and Technical
• Barriers to Entrepreneurship
• Theories of Entrepreneurship
• Leadership and Decision-making Skills
B Idea Generation and Opportunity Assessment
• Techniques for Idea Generation
• Sources of Innovative Ideas
• Screening and Evaluating Opportunities
Unit II
C Launching a New Enterprise
Procedural Formalities
D Entrepreneurial Development Process
• Concept and Stages of EDP
• Role of Institutions and Challenges in EDP Execution
• Entrepreneurial Competencies and their Development
• Social and Ethical Responsibilities of Entrepreneurs
E Government Policies and Support Mechanisms for Startups
Suggested Readings
1. Vasant Desai, Dynamics of Entrepreneurial Development and Management, Himalaya Publishing, 2nd
edition, 2009.
2. S.K. Mohanty, The Fundamentals of Entrepreneurship, Prentice Hall of India,1st edition, 2009.
3. Ramachandran K., Entrepreneurship Development, Tata McGraw-Hill, 2014.
4. Anil Kumar, K. Poornima, Mini K. Abraham, and K. Jayashree . Entrepreneurial Development .
New Age International Publishers, 2023.
5. Alpana Trehan,Entrepreneurship, Kogent Learning Solutions Inc.,1st edition, 2011.
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
7
BCOM 305 B: WORKSHOP ON LEADERSHIP AND TEAM BUILDING (SEC)
3 Credits: 3H(L)
Pass Marks: 35% Internal Assessment: 100
Marks
Course Objectives
This workshop aims to provide a foundational understanding of leadership theories and team
development, while enhancing participants' self-awareness about leadership styles, values, and
emotional intelligence. It focuses on building practical skills in team management and decision-making.
Course Learning Outcomes:
By the end of the course, students will be able to:
CO1: Understand foundational leadership theories and practices.
CO2: Differentiate between leadership styles and their impact on teams.
CO3: Demonstrate skills in team building and collaborative leadership.
CO4: Apply team-building principles in real-life scenarios.
CO5: Reflect on personal leadership capabilities and enhance leadership potential.
Suggested Readings:
1. Northouse, P. G. Leadership: Theory and Practice, 9th Ed.. Sage,2021.
2. Heifetz, R. A., & Linsky, M. Leadership on the Line. Harvard Business School Press, 2002.
3. Lencioni, P. The Five Dysfunctions of a Team: A Leadership Fable. Jossey-Bass, 2002.
4. Robbins, S. P., & Judge, T. A. Organizational Behavior ,Pearson,19th edition 2022.
5. Kotter, J. P. Leading Change. Harvard Business Review Press, 1996.
Assignments: Indian and global case studies on leadership challenges and team performance.
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
8
BCOM 306: pMjwbI lwzmI (Punjabi Compulsory)
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
9
AMdrUnI mulWkx 30 AMk
klws hwzrI, GrylU iemiqhwn, AswienmYNt/skrYp bu`k[
not:- AiDAwpk klws ivc ividAwrQIAW dy bOiDk ivkws leI; smwijk vrqwirAW nMU fUMGweI ivc smJx dI cyqnw
pYdw krn dy nwl-nwl aunHW AMdr swihqk rucIAW nMU pRPuil`q krn leI, klws ivc ividAwrQIAW dy pwTkRm nwl
sMbMiDq gqIivDIAW dw ivhwrk rUp ivc AiBAws krvweygw[ ies qoN ielwvw ividAwrQI Bwg a Aqy A dy swry islybs
nwl sMbMiDq AswienmYNt/skrYp bu`k iqAwr krngy[ ijs dy AMk inSicq hoxgy Aqy ieh AMdrUnI mulWkx dw ih`sw
hovygI[
shwiek pwT-sm`grI
1. siqMdr isMG, AwDuink pMjwbI kwiv rUp AiDAYn, gurU nwnk dyv XUnIvristI, AMimRqsr[
2. krmjIq isMG, AwDuink pMjwbI kwiv DwrwvW dy ivcwrDwrweI AwDwr, gurU nwnk dyv XUnIvristI, AMimRqsr[
3. Koj piqRkw (kwiv ivSyS AMk), pMjwbI XUnIvristI, pitAwlw[
4. ig. lwl isMG qy hrkIrq isMG, kwlj pMjwbI ivAwkrx, pMjwb styt XUnI. tYkst bu`k borf, cMfIgVH,1999.
5. pRym pRkwS isMG, isDWqk BwSw ivigAwn, mdwn pbilsrz, pitAwlw, 2002.
6. bUtw isMG brwV, pMjwbI ivAwkrn: isDWq qy ivhwr, cyqnw pRkwSn, luiDAwxw, 2008.
7. fw. hrkIrq isMG, BwSw qy BwSw ivigAwn, lwhOr buk Swp, luiDAwxw, 1974.
8. vyd AgnIhoqrI, pircwiek BwSw ivigAwn, dIpk pbilSrz, jlMDr, 1981.
Note:- Those students who have not studied Punjabi up to matriculation can opt for Elementary Punjabi
(Mudhla Punjabi Gyan). Other students will study compulsory Punjabi.
ijnHW ividAwrQIAW ny mYitRkulySn q`k pMjwbI dw ivSw nhIN piVHAw, auh mu`Flw pMjwbI igAwn dw ivSw pVHngy bwkI
ividAwrQIAW ny pMjwbI lwzmI dw ivSw hI pVHnw hovygw[
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
10
qknIkI SbdwvlI
104. Endoresement gq'Vsk, fgZm nzeD 128 Herewith enclosed fJ; Bkb BZEh ehsk iKdk j?
n;fEo tNKdok His explanation
105. Exchange unstable 129 T[; dh itkp^sbph ehsh ikt/
do may be obtained
j?wfozr (nfij/ w?Apo B{z ;Nke
Exchange above tXhe w[Zb s/
106. 130 Hammering ne;u/Ai ftu'A eZY d/Dk, fijVk
par tNKdok
nkgD/ tkfJd/ g{o/ Bk eo/.
Exchange at
107. eN"sh s/ tNKdok 131 Held over o'e oZyDk
Premium
pokpo w[Zb ’s/ fe;/ g[okD/ ;"d/ B{z pukT[D d/ wzst
108. Exchange at par 132 Hedging
tNKdok bJh ehsk e'Jh BtK ;"dk
Exchange below xkN/ ’s/ tNKdok T[d:'r
109. 133 Industry
Par
110. Export fBo:ks 134 Imposed Policy E'gh rJh Bhsh
117. Flat cost w{b bkrs 141 Jobber dbkb, ;Nke nkVsh
118. Floataiton eoik ukb{ eoBk 142 Joint venture ;KMk T[Zdw
121. Formation expense w[ZYbk you 145 Keep Pending fBoD/ fjs o'fenk ikt/
123. Found Gulty e;{otko gkfJnk 149 Local Purchase ;EkBe yohd
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
11
BCOM 306A: gzikph bkIwh (mu`Flw igAwn/Elementary Punjabi)
kRYift: 04
AiDAwpn dy pIrIAf pRqI h&qw: 04
ku~l Aµk: 100 Aµk ivSy ivcoN pws Aµk: 35%
ilKqI pRIiKAw: 70 Aµk AµdrUnI mulWkx : 30 Aµk
not: ilKqI pRIiKAw Aqy AMdrUnI mulWkx dy AMkW iv`c Al`g-Al`g 35% AMk lYxy zrUrI hn[
Course Outcome
1. ividAwrQI pMjwbI swihq dIAW ivDwvW kivqw Aqy inbMD qoN jwxU huMdy hoey pMjwbI swihq nUM smJx dy Xog ho jWdy
hn[
2. ies rwhIN ividAwrQIAW nUM pMjwbI BwSw dy SbdW dy ArQW dy p`Dr qy sp`stqw pYdw huMdI hY[
3. ies rwhIN bwhrly rwjW dy ividAwrQI pMjwbI iv`c muhwrq hwisl krky iksy vI srkwrI jW pRweIvyt Adwry iv`c
sMcwr krn dy smr`Q ho jWdy hn [
4. ividAwrQI swihq dy mwiDAm rwhIN ij`Qy smwijk vrqwirAW nUM vDyry cMgI qrHW smJx dy smr`Q ho jWdy hn[ auQy
BwSw Aqy sMrcnw nUM smJ ky AwpxIAW rucIAW dw igAwn hwsl krn dy Xog ho jWdy hn[
islybs Aqy pwT pusqk
ਭਾਗ-ੳ
mu~Flw igAwn, Bwg dUjw (soiDAw hoieAw AYfISn): sMpw. pRo. prmjIq kOr, fw. hrjIq kOr, ^wlsw kwlj pitAwlw
2021[ ies pusqk ivcNo kivqw Aqy inbMD vwlw Bwg (smYstr qIjw) iv~c pVHwieAw jwvygw[ (fw. jgqwr Aqy
hrBjn isMG huMdl pwTkRm dw ih`sw nhIN hn[)
Bwg-A
A-1 muhwvry (mu~Flw igAwn, Bwg dUjw) (soiDAw hoieAw AYfISn): sMpw. pRo. prmjIq kOr, fw. hrjIq kOr[
A-2 ivroDI Sbd Aqy smwnwrQk Sbd( mu~Flw igAwn, Bwg dUjw) (soiDAw hoieAw AYfISn): sMpw. pRo. prmjIq kOr,
fw. hrjIq kOr[
Bwg-e
pwTkRm dy Bwg a ivcoN sMKyp au~qrW vwly pRSn[
AMk vMf Aqy pypr sYtr leI hdwieqW
1. pRSnW dw p~Dr ividAwrQIAW dy bOiDk p~Dr Aqy auhnW dI BwSw is~Kx dI sImw ƒ iDAwn ivc r~K ky hI
inSicq kIqw jwvy[auhnW ƒ srl Aqy sp~St pRSn hI pu~Cy jwx[
2. loV Anuswr ividAwrQIAW ƒ Cot jW cox dyxI lwzmI hY[
3. pRSn swry BwgW ivcoN pu~Cy jwx[
4. iksy kivqw dw swr jW ivSw–vsqU (iqMn ivcoN ie~k) 10 AMk
5. iks inbMD dw swr jW ivSw–vsqU (do ivcoN ie~k) 10 AMk
6. koeI 12 muhwivrAW iv`coN 10 dy ArQ d`s ky vwkW iv~c v 10¿1=10 AMk
7. ivroDI Sbd Aqy smwn AwrQk Sbd 12 (6+6) pu~Cy jwxgy ijnHW iv`coN 10(5+5) krny hoxgy। 10 AMk
8. auprokq islybs dy AwDwr 'qy sMKyp au~qrW vwly 15 pRSn pu~Cy jwx[ hryk pRSn dw au~qr cwr-pMj sqrW iv~c
hovy[ ividAwrQIAW ny swry pRSn h~l krny hn[hryk pRSn dy 2 AMk hoxgy[ kyvl Bwg-a iv`coN sMKyp pRSn p`uCy
jwx[ 15¿ 2 =30 AMk
not: swrw pRSn-p`qr pwT-kRm leI inrDwirq pwT pusqk ivcoN hI pu~iCAw jwvy[
AµdrUnI mulWkx 30 AMk
klws hwzrI, GrylU iemiqhwn , AswienmYNt / skrYp bu`k [
not:- AiDAwpk, klws iv`c ividAwrQIAW dy biODk ivkws leI,smwijk vrqwirAW nUM fUMGweI iv`c smJx dI cyqnw
pYdw krn dy nwl-nwl aunHW AMdr swihqk rucIAW nUM gqc[fbs krn leI klws iv`c ividAwrQIAW dy pwT-kRm nwl
sMbiMDq gqIivDIAW dw ivhwrk rUp iv`c AiBAws krvweygw [ies qoN ielwvw ividAwrQI Awpxy pwTkRm dy AwDwr qy
ie~k AswienmYNt / skrYp bu`k iqAwr krngy[ ies PweIl dy AMk inSicq hoxgy Aqy ieh AMdrUnI mulWkx dw ih`sw
hovygI[
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
12
VA 3- ND: NUTRITION AND DIETETICS (VAC)
Credits: 02
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
13
BCOM 401: INCOME TAX -II (Major)
4 CREDITS: 4H (L)
Duration: 3 hrs. Max. Marks: 100
Pass Marks: 35% Internal Assessment: 30 Marks
Theory Paper: 70 marks
Course Objective
The course aims to equip students with knowledge of advanced provisions of the Income Tax Act, 1961, including
deductions, clubbing of income, set-off and carry forward of losses, TDS/TCS, and assessment procedures to enable
accurate computation of total income and tax liability for various entities. It also aims to inculcate the skills of
problem solving and decision making among students to enable them to be tax planners and analysts.
Course Learning Outcomes:
After the completion of the course, the learners will be able to:
CO1: Understand concepts of Deductions out of Gross Total Income.
CO2: Compute Total Income in regard to Income of Individuals, H.U.F, Partnership Firms and Companies.
CO3: Apply the Clubbing Provisions and Provisions relating to Set-off and Carry Forward of Losses to determine
the Gross Total Income
CO4: Develop ability to calculate to Advance Payment of Tax and Tax Deduction at Source
CO5: Comprehend the provisions relating to filing of return of income and learn about the Penalties and Prosecutions
under the Act.
Deductions out of Gross Total Income: various Deductions with respect to Incomes and Payments under sections
80C to 80U. Taxation provisions regarding Set off and Carry Forward of Losses.
Clubbing of Incomes: Provisions regarding circumstances when Income of Other Persons added into the Income of
the Assessee. Computation of Total Income with regard to Income of Individuals, H.U.F, Partnership Firms and
Companies.
Unit –II
Introduction to Advance Payment of Tax: Tax provisions regarding Advance Payment of Tax and provisions
regarding Tax Deduction and Collection at Source (TDS/TCS).
Income Tax Authorities: Structure, Powers and Functions and Administration of the Act, Assessment, Refund of
tax, Procedure regarding E-Filling.
Penalties and Prosecutions under Income Tax Act 1961.
Suggested Readings:
1. V.K. Singhania & Kapil Singhania, Direct Taxes Law & Practice, Taxmann Publications,2025.
2. Dr. H. C. Mehrotra & Dr S.P. Goyal, Income Tax Law & Accounts, Sahitya Bhawan Publications,2025.
3. B.B. Lal& N Vashist, Income Tax: Law and Practice, I K International Publishing House Pvt Ltd.,2013.
4. Dr. Girish Ahuja & Dr. Ravi Gupta, Systematic Approach to Income Tax, Bharat Law House, 2025.
5. Bhagwati Prasad, Law and Practice of Income Tax in India, Wishwa Prakashan1999-2000.
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
14
BCOM 402: CORPORATE ACCOUNTING (Major)
4 CREDITS: 4H (L)
Duration: 3 hrs. Max. Marks: 100
Pass Marks: 35% Internal Assessment: 30 Marks
Theory Paper: 70 marks
Course Objective:
The objective of this course is to develop professional knowledge regarding the accounting treatment and reporting
practices in different forms of companies as per the pertinent Acts in India.
Course Learning Outcomes: After completion of this course the students shall be able to:
CO1: Develop the understanding of accounting treatment of issue, forfeiture and reissue of shares.
CO2: Apply accounting provisions and methods for redemption of preference shares and debentures.
CO3: Compute and present consolidated financial statements of holding and subsidiary companies, including the
calculation of minority interest.
CO4: Prepare statements of affairs and deficiency accounts during company liquidation and differentiate between
insolvency and liquidation processes.
CO5: Apply accounting provisions for preparation of final accounts in compliance with Schedule III of the
Companies Act, 2013.
INSTRUCTIONS FOR PAPER SETTER/EXAMINERS
The question paper will consist of three sections A, B and C. Section A and B will have four questions each from
Unit-I and Unit-II respectively, will carry 10 marks each and with at least two theoretical questions in section A &
B. Section C will consist of 12 short answer type questions covering entire syllabus and will carry 3 marks each.
Total weightage of Section-C shall be 30 marks.
INSTRUCTIONS FOR CANDIDATES
Candidates are required to attempt two questions each from Section A and B. In Section C candidates are required
to attempt any ten questions.
Note: Use of simple calculator is allowed.
UNIT-I
Corporate Accounting (as per the Companies Act 2013): Equity Shares: Issue of shares, Under and Over
Subscription of Shares, Pro-rata Allotment, Forfeiture of Shares, Reissue of Forfeited Shares; Buy Back of Shares;
Right and Bonus Shares, Private Placement of Shares; Preference Shares: Meaning, Issue and Redemption of
Preference Shares.
Debentures: Concept, Types, Issue and Treatment of Discount on Debentures, Issue of Debentures for Consideration
other than Cash and as Collateral Security, Conditions for Redemption of Debentures; Valuation of Shares:
Meaning, Methods of Valuation of Shares.
UNIT-II
Final Accounts: Meaning, Contents, Types, Importance and Limitations of Financial Statements, Preparation of
Financial Statements (as per Schedule III of Companies Act 2013, excluding calculation of Managerial
Remuneration); Accounts of Holding Companies: Meaning, Advantages, Disadvantages, Concept of Subsidiary
Company(ies), Calculation of Minority Interest, Consolidated Balance Sheet.
Liquidation of Company (under the Companies Act, 2013): Meaning, Difference between Insolvency and
Liquidation; Preparation of Statement of Affairs and Deficiency Account, List B Contributories, Liquidator’s Final
Statement of Account.
Suggested Readings:
1. Nirmal Gupta, Corporate Accounting, Ane Books, New Delhi,2nd edition,2009.
2. VK Goyal, Corporate Accounting, Excel Books, New Delhi, 2nd edition,2009.
3. MC Shukla, T.S Grewal and S.C Gupta,Corporate Accounting, S.Chand and Co., New Delhi,2019.
4. S.N Maheshwari and S.K Maheshwari, Corporate Accounting,Vikas Publishing House, N.Delhi,6th edition,2018.
5.R.L.Gupta ,m. Radhaswamy, Corporate Accounting, Sultan Chand & Sons, 2025.
6. A Sehgal and D Sehgal, 6th edition (2006-2008) "Advanced Accounting", Taxmann Publications Pvt. Ltd, New
Delhi.
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
15
BCOM 403: BUSINESS ENVIRONMENT-II (Minor)
4 CREDITS: 4H(L)
Duration: 3 hrs. Theory Paper: 70 Marks
Max. Marks: 100 Marks Internal Assessment: 30
Marks
Pass Marks: 35%
Course Objective: This course aims to provide students with a comprehensive understanding of India’s key
economic policies and their role in shaping the business and trade environment.
Course Learning Outcomes:
After completion of this course the students shall be able to:
CO1: To assess the effectiveness of fiscal policy in promoting inclusive and sustainable development.
CO2: To understand the concept, objectives, and instruments of monetary policy.
CO3: To identify the key components and objectives of industrial policy regimes
CO4: To outline the key objectives and provisions of FEMA.
CO5: To examine the impact of foreign trade on economic development and global competitiveness.
CO6: To analyze the opportunities and challenges posed by MNC operations in a developing country like India.
Fiscal Policy: Meaning, Objectives, Tools of Fiscal Policy; Monetary Policy: Meaning, Objectives, Measures of
Monetary Policy. Industrial Policy: Meaning, Objectives, an Overview of New Industrial Policy
Foreign Exchange Management Act (FEMA): Objectives, Main Provisions of the Act, Difference between FEMA
and FERA. Foreign Trade and Economic Development.
Unit II
Foreign Direct Investments (FDI): Meaning, Significance, Types, Factors influencing FDI, Advantages and
Disadvantages of FDI for developing countries; Challenges and Barriers faced by Foreign Investors in India,
Influence of Make in India initiative on FDI inflows, Impact of recent reforms and liberalization in FDI
policies.
Multinational Corporations (MNCs): Meaning, Dominance of MNC’s in India, Role of MNCs in promoting
Corporate Social Responsibility, Strategies by MNCs to attract FDI, Challenges faced by MNCs in foreign countries.
Suggested Readings:
1. Francis Cherunilam, Business Environment: Text and Cases, Himalaya Publishing House,
30th revised edition, 2023.
2. K. Aswathappa & Lalitha Raman, Essentials of Business Environment, Himalaya Publishing
House,17th edition, 2025.
3. John D. Daniels, Daniel P. Sullivan & Lee H. Radebaugh, International Business: Environments and
Operations, Pearson,17th edition Global Edition, 2021
4. Francis Cherunilam, Business Environment, Himalaya Publishing House,32nd revised edition, 2025.
5. John Kew & John Stredwick, Business Environment: Managing in a Strategic Context, Chartered
Institute of Personnel and Development / Jaico Publishing House,2nd edition ,2008.
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Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
16
BCOM 404: English-IV (AEC)
2 Credits
Course Outcomes: After the successful completion of this course, the students will be able to:
● Familiarize with the genre of poetry
● Recognize poetic devices such as simile, metaphor, personification etc.
● Analyze poetic structures like sonnet, haiku etc.
● Interpret poetic meanings such as themes, tones etc.
● Develop accuracy in communication skills through proper use of grammar
● Build vocabulary for efficient communication
Section –A
Prescribed Text: Flames of Inspiration, ed., GSSDGS Khalsa College, Patiala, 2017.
The following poems are prescribed:
a) All the World’s a Stage- William Shakespeare
b) Ode to the West Wind- P.B. Shelley
c) A Thing of Beauty- John Keats
d) If- Rudyard Kipling
e) Speak- Faiz Ahmed Faiz
f) Still I Rise- Maya Angelou
g) Rock Walls- APJ Abdul Kalam
h) Dreams- Paash
INSTRUCTIONS FOR PAPER SETTER
Testing:
Q.1. (a) One essay type question with an internal alternative on summary, central idea or theme
in about 250-300 words. 4 marks
(b) Five short answer questions to be attempted out of the given seven from the prescribed poems
in about 30 words each. 5 marks
Section-B
Q.2. Language as a communication tool:
Topics to be covered:
a) Conducting and facing an interview
b) Speech writing
c) Compering an event
d) Preparing News for the given situation
e) Dialogue writing for a given situation
(The student should be asked to attempt any two topics out of the given four) 6 marks
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BCOM/BCOM (HONOURS) PART-II
17
Suggested Readings:
Allen, Stannard W. Living English Structure. Longman, 1974.
Best D, Wilfred The Students' Companion. Harper Collins Publishers, 2010.
Eastwood, John. Oxford Practice Grammar. Oxford University Press, 2006.
Singh, Vandana R. The Written Word. Oxford University Press, 2006.
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
18
BCOM 405 A: MARKETING MANAGEMENT (IDC/MDC)
3 CREDITS: 3H(L)
Duration: 3 hrs. Max. Marks: 100
Pass Marks: 35% Internal Assessment: 30 Marks
Theory Paper:70 Marks
Course Objective:
The course familiarizes the students with the basic concepts and principles of marketing and develops their
conceptual and analytical skills which help them to manage marketing operations of business firm efficiently.
Course Learning Outcomes: After completing the course, the students shall be able to:
CO1: Understand fundamental marketing concepts and analyse marketing environment.
CO2: Identify and describe the major basis of market segmentation, targeting and positioning.
CO3: Analyse the process of marketing decisions involving product development, product price, place
And promotion.
CO4: Examine the process of product distribution and its role in creating communication value for customers.
CO5: Interpret various developments in marketing area that may govern issues related to marketing.
Market Segmentation: Meaning, Need and Criteria; Target Marketing: Meaning and Strategies; Product
Positioning: Meaning, Steps and Determinants of Successful Product Positioning. Product Mix: Product, Product
Classification, Product Development: Concept and Stages of Product Life Cycle (PLC), PLC Marketing Strategies
Unit-II
Product Mix Decision: Branding: Requisites of a Good Brand Name, Merits and Limitations, Brand Strategies;
Packaging: Classification and Strategies; Labelling: Purpose of Labelling.
Pricing Decisions: Objectives, Role of Pricing in Marketing Strategy, Factors influencing Product Pricing
Decisions, Methods of Pricing, Product Pricing Policies and Strategies.
Promotion: Objectives, Methods of Promotion, Factors Affection Promotion. Advertising: Objectives, Types of
Advertising Media. Marketing Channels: Nature and Importance of Marketing Channels, Types of intermediaries.
Note: Class Assignment should be based on Case Studies.
Suggested Readings:
1. P. Kotler and K. L. Keller, Marketing Management, Pearson,16th edition(Global Edition) 2021/2022.
2. P. Kotler, G. Armstrong, P. Y. Agnihotri, and E. U. Haque, Principles of Marketing: A South Asian
Perspective, Pearson,13th edition,2010.
3. V.S.Ramaswamy and Namakumari, Marketing Management: , Global Perspective, Indian Context,
Sage Publications, 6th edition, 2018.
4. V.S. Ramaswamy, and S. Namakumari, Marketing Management: Global Perspective, Indian Context,
Macmillan Publishers India, 4th edition, 2009.
5. W.G. Zikmund, and M. D’ Amico, Marketing, South-Western, Cengage, 6th edition, 1999.
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
19
BCOM 405 B: HUMAN RESOURCE MANAGEMENT (IDC/MDC)
3 CREDITS: 3H(L)
Duration: 3 hrs. Max. Marks: 100
Pass Marks: 35% Internal Assessment: 30 Marks
Theory Paper:70 Marks
Course Objectives:
The course aims to make student aware of the human resource interventions that may be required when dealing
with the work environment, people and problems.
Course Learning Outcomes: After completing the course, the students will be able to:
CO 1: Develop necessary skills to prepare human resource policy to enable the employees to attain work life balance.
CO 2: Understand different kinds of training and development strategies in real life scenarios.
CO 3: Design incentive schemes for different job roles in an organization.
CO 4: Create HR policies related to grievance redressal, employee health, safety, welfare, and their social security
in an organisation.
The question paper will consist of three sections A, B and C. Section A and B will have four questions each from
Unit-I and Unit-II respectively and will carry 10 marks each. Section C will consist of 12 short answer type questions
covering entire syllabus and will carry 3 marks each. Total weightage of Section C shall be 30 marks.
Candidates are required to attempt two questions each from Section A and B. In Section C candidates are required
to attempt any 10 questions.
Unit I
Human Resource Management: Concept, Objectives, Significance, Functions, Limitations of HRM. Human
Resource Planning: Concept, Need, Objectives, Process. Job Analysis: Concept and Objectives. Job Design:
Concept, Objectives and Importance. Recruitment: Sources and Methods. Selection: Meaning and Process, Barriers
of Effective Selection. Placement: Meaning, Importance and Problems.
Unit II
Training: Concept, Objectives, Need, Importance, Types of Training. Performance Appraisal: Concept and
Methods. Emerging Horizons in HRM. Concept and Importance of Executive Development Major Challenges of
HRM: Work force Diversity, Technological Changes, Employee and Empowerment, Work Life Balance.
Note: Class assignments should be based on case studies.
Suggested Readings:
1. K. Aswathappa, Human Resource Management: Text and Cases, Tata McGraw Hill Education Pvt.
Ltd.,9th edition, 2021.
2. G. Dessler, Human Resource Management, Pearson Publishing Company,16th edition, 2020.
3. R. Wayne Mondy & Robert M. Noe, Human Resource Management, Prentice Hall, 9th edition, 2005.
4. V. S. P. Rao, Human Resource Management: Text and Cases, Excel Books,2nd edition 2005.
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
20
BCOM 406: pMjwbI lwzmI (Punjabi Compulsory)
kRYift: 04 AiDAwpn dy pIrIAf pRqI h&qw: 04
ku`l AMk: 100 ivSy ivcoN pws AMk: 35%
ilKqI pRIiKAw: 70 AMk AMdrUnI mulWkx: 30 AMk
not: pws hox leI ilKqI pRIiKAw Aqy AMdrUnI mulWkx dy AMkW ivcoN Al`g -Al`g 35% AMk lYxy zrUrI
hn[
Course Outcome
1. ividAwrQI, v`K-v`K KyqrW nwl sbMDq mhwn ivAkqIAW dIAW jIvnIAW nMU pVHn auprMq, izMdgI dy kiTn hlwqW,
As&lqwvW Aqy sm`isAwvW dw pUrI ihMmq Aqy dlyrI nwl mukwblw krky A`gy v`Ddy rihx dy kwibl bxdw hY[
2. mhwn ivAkqIAW dIAW pRyrxwdwiek jIvn khwxIAW rwhIN ividAwrQI, izMdgI ivc hmySw hW-p`KI rv`eIAW A^iqAwr
krn, nYiqk krdW kImqW dI pwlxW krn Aqy smwj syvw krn dy Xog huMdw hY[
3. ividAwrQI v`K-v`K KyqrW ivc hoeIAW nvIAW KojW, auhnW dy mh`qv Aqy ieiqhws qoN jwxU huMdw hY[
4. pMjwbI BwSw dy Sbd joVW dy inXmW nMU is`Kx auprMq ividAwrQI pMjwbI BwSw nMU Su`D rUp ivc ilKx dy Xog huMdw hY[
5. ividAwrQI A^bwrW ivc ieSiqhwr dyx dI klw is`Kdw hoieAw p`qrkwrI dy iek rUp qoN ivhwrk rUp ivc jwxU huMdw hY[
6. ividAwrQI Awpxy ivSy nMU pMjwbI BwSw qoN AMgryzI BwSw ivc Anuvwd krn dy Xog huMdw hY[
islybs Aqy pwT pusqk
Bwg-a
jyqU rwhW dy pWDI (jIvnI sMgRih), pRo. A`CrU isMG, AY`s. AY`l. AY`m. pbilSrz, pitAwlw[
Bwg-A
A-1 BwSw Aqy ivAwkrn
1. gurmuKI ilpI dw inkws qy ivkws
2. gurmuKI ilpI dIAW ivSySqwvW
3. Sbd joVW dy inXm
A-2
1. A^bwrI ieSiqhwr (in`jI qy d&qrI)
2. qknIkI SbdwvlI (151 qoN 200 q`k)
Bwg-e
Bwg-a Aqy ivAwkrn dy A-1 vwly BwgW ivcoN sMKyp au`qrW vwly 12 pRSn[
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
21
klws hwzrI, GrylU iemiqhwn, AswienmYNt/skrYp bu`k[
not:- AiDAwpk klws ivc ividAwrQIAW dy bOiDk ivkws leI- smwijk vrqwirAW nMU fUMGweI ivc smJx dI cyqnw
pYdw krn dy nwl-nwl aunHW AMdr swihqk rucIAW nMU pRPuil`q krn leI, klws ivc ividAwrQIAW dy pwTkRm nwl
sMbMiDq gqIivDIAW dw ivhwrk rUp ivc AiBAws krvweygw[ ies qoN ielwvw ividAwrQI Bwg a Aqy A dy swry uslybs
nwl sMbMiDq AswienmYNt/skrYp bu`k iqAwr krngy[ ijs dy AMk inSicq hoxgy Aqy ieh AMdrUnI mulWkx dw ih`sw
hovygI[
shwiek pwT-sm`grI
1. jI. bI. isMG, gurmuKI ilpI dw jnm qy ivkws, pMjwb XUnIvristI, cMfIgVH, 2010.
2. fw. qrlocn isMG isMG bydI, gurmuKI ilpI dw jnm qy ivkws (BwrqI purw lyKW dy sMdrB ivc), pMjwbI XUnIvristI,
pitAwlw[
3. pMjwbI BwSw ivAwkrx Aqy bxqr, (mu`K sMpw. fw. s. s. joSI), pMjwbI XUnIvristI, pitAwlw, 2000.
4. hrkIrq isMG qy ig. lwl isMG, kwlj pMjwbI ivAwkrx, pMjwb styt XUnI. tYkst bu`k borf, cMfIgVH[
5. pRym pRkwS isMG, isDWqk BwSw ivigAwn, mdwn pbilsrz, pitAwlw, 2002.
6. fw. hrkIrq isMG, BwSw qy BwSw ivigAwn, lwhOr buk Swp, luiDAwxw, 1974.
7. vyd AgnIhoqrI, pircwiek BwSw ivigAwn, dIpk pbilSrz, jlMDr, 1981.
8. Drmpwl isMglw (fw.), pMjwbI jIvnI srUp, isDWq qy ivkws, pMjwbI XUnIvristI, pitAwlw[
9. nirMdr duly, pMjwbI ivc jIvnI swihq, rvI swihq pRkwSn, AMimRqsr[
Note:- Those students who have not studied Punjabi up to matriculation can opt for Elementary Punjabi
(Mudhla Punjabi Gyan). Other students will study compulsory Punjabi.
ijnHW ividAwrQIAW ny mYitRkulySn q`k pMjwbI dw ivSw nhIN piVHAw, auh mu`Flw pMjwbI igAwn dw ivSw pVHngy bwkI
ividAwrQIAW ny pMjwbI lwzmI dw ivSw hI pVHnw hovygw[
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
22
qknIkI SbdwvlI
151 Lending Limit T[Xko ;hwk 176 Profession g/;ak
152 Loading the fe;as tXkT[Dk 177 Please expedite S/sh gkbBk ehsh
Premium compliance ikt/
153 Lock out skbkpzdh 178 Pre-Audit g{ot b/yk
gVskb
154 Loco fJe tgkoe ;apd, fi; dk Gkt Y'n^Y[nkJh 179 Payee t;{beko
d/ ;ko/ you yohddko d[nkok ndk eoBk j?
155 Lot money Bhbkwh dh efw;aB 180 Power of w[yfsnkoBkwk
attorney
156 Mutual nkg; ftu ;jkJh 181 Production T[sgkdB
Supportive
157 Measurable wkgD:'r 182 Placement fB:[esh, gdth,
nj[dk d/Dk
158 Memorandum :kd gZso 183 Resource ;o's
159 Muster-roll jkiaoh ofi;No 184 Routing o;sk fB;afus
eoBk
160 Management gqpzX 185 Review ;whfynk iK
g[Bo ftuko
161 Manager gqpzXe 186 Standing Plans ;EkJh iK
gZehnK :'iBktK
162 Marketing wzvheoD 187 Strategy dkT[ g/Au,
g?AsVk, ftXh
163 Money Refund g?;/ tkg; 188 Sanction fJiakis
164 Marks man nzr{mk bkT[D tkbk 189 Selling fteoh
165 Maturity gogZesk, fwnkd^g[rD 190 Sample Bw{Bk
166 Manufacturing fBowkD ftXh 191 Stablise Prices ehwsK ftu
Process ;fEosk
167 Merchant tgkoh 192 Supervisor fBrokB
168 Monopoly J/ekfXeko, fJiakodkoh 193 Skill j[Bo iK :'rsk
169 Mortgage ofjB, froth 194 Spot delivery w'e/ ’s/ ;g[odrh
170 Ministerial staff dcasoh nwbk 195 SEBI ;feT{oNhia n?Av
n?e;u/Ai p'ov
nkca fJzvhnk
171 Novelty goods nB"yhnK t;sK, BthnK uhiaK 196 Time barred fwnkd g[frnk
172 N.S.E.I B?;aBb ;Nke n?e;u/Ai nkca fJvhnk 197 Termination ;wkgsh eoBk
173 Prejudicial gZygksh ekotkJh 198 Unstated or b[gs iK rofGs
action Impled Policy Bhsh
174 Organisation ;zrmB 199 Wages book T[ios tjh
175 Over payment nfXe G[rskB 200 Working capital ezw ubkT{ gz{ih
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
23
BCOM 406A: gzikph bkIwh (mu`Flw igAwn/Elementary Punjabi)
kRYift: 04
AiDAwpn dy pIrIAf pRqI h&qw: 04 ivSy iv~coN pws Aµk: 35%
ku~l Aµk: 100 Aµk AµdrUnI mulWkx: 30 Aµk
ilKqI pRIiKAw: 70 Aµk
not: ilKqI pRIiKAw Aqy AMdrUnI mulWkx dy AMkW iv`c Al`g-Al`g 35% AMk lYxy zrUrI hn[
Course Outcome
1. ividAwrQI pMjwbI swihq dIAW ivDwvW khwxI Aqy iekWgI qoN jwxU huMdy hoey pMjwbI swihq nUM smJx dy Xog ho jWdy
hn[
2. ies rwhIN ividAwrQIAW nUM pMjwbI BwSw dy SbdW dy ArQW dy p`Dr qy sp`stqw pYdw huMdI hY [
3. ies rwhIN bwhrly rwjW dy ividAwrQI pMjwbI iv`c muhwrq hwisl krky iksy vI srkwrI jW pRweIvyt Adwry iv`c
sMcwr krn dy smr`Q ho jWdy hn [
4. ividAwrQI swihq dy mwiDAm rwhIN ij`Qy smwijk vrqwirAW nUM vDyry cMgI qrHW smJx dy smr`Q ho jWdy hn[ auQy
BwSw Aqy sMrcnw nUM smJ ky AwpxIAW rucIAW dw igAwn hwsl krn dy Xog ho jWdy hn[
islybs Aqy pwT pusqk
Bwg-a
mu~Flw igAwn, Bwg dUjw: (soiDAw hoieAw AYfISn) sMpw. pRo. prmjIq kOr, fw.hrjIq kOr, ^wlsw kwlj
pitAwlw,2021 [ ies pusqk ivcoN khwxI Aqy iekWgI vwlw Bwg (smYstr cOQw) iv~c pVHwieAw jwvygw[
Bwg-A
A-1 AKwx (mu~Flw igAwn, Bwg dUjw (soiDAw hoieAw AYfISn): sMpw. pRo. prmjIq kOr, fw. hrjIq kOr[
A-2 bhu-AwrQk Sbd Aqy bhuqy Sbdw dI QW ie~k Sbd (mu~Flw igAwn,Bwg dUjw ): (soiDAw hoieAw AYfISn):sMpw.
pRo. prmjIq kOr, fw. hrjIq kOr[
Bwg-e
pwTkRm dy Bwg-a ivcoN sMKyp au~qrW vwly pRSn[
not:- AiDAwpk, klws iv`c ividAwrQIAW dy p'fXe ivkws leI,smwijk vrqwirAW nUM fUMGweI iv`c smJx dI cyqnw
pYdw krn dy nwl-nwl aunHW AMdr swihqk rucIAW nUM gqc[fbZs krn leI klws iv`c ividAwrQIAW dy pwT-kRm nwl
sMbiMDq gqIivDIAW dw ivhwrk rUp iv`c AiBAws krvweygw [ies qoN ielwvw ividAwrQI Awpxy pwTkRm dy AwDwr qy
ie~k AswienmYNt / skrYp bu`k iqAwr krngy[ ies PweIl dy AMk inSicq hoxgy Aqy ieh AMdrUnI mulWkx dw ih`sw
hovygI[
Approved
Chairperson
Board of Studies
BCOM/BCOM (HONOURS) PART-II
24
VA 4-IKS: INDIAN KNOWLEDGE SYSTEM
2 CREDIT: 2H (L)
Course Objectives
1. To introduce the origins of Indian Knowledge Systems in context of Vedic Religion, Jainism, Buddhism,
Sikhism.
2. To explore spiritual teachings of Bhagavad Gita, Jainism, Buddhism, Sikhism.
3. To examine Sikhism's contributions towards Naam Marg, Equality, Khalsa Panth, Martyrdom.
4. To apply traditional wisdom to modern challenges like Stress Management, Character building, Interfaith
Dialogue, World Peace.
Course Outcomes
CO1: Describe the foundations of Indian Knowledge Systems.
CO2: Identify spiritual teachings across Indian Religions.
CO3: Assess Sikhism's impact on Indian Knowledge Systems.
CO4: Apply insights from IKS to personal development and social betterment.
INSTRUCTIONS FOR THE PAPER SETTERS
The question paper will consist of three sections A, B and C. Sections A and B will have two questions each
from Unit I and II respectively. Each question will carry 10 marks. Section C will consist of 5 short answer
type questions of 3 marks each from Unit I and II.
INSTRUCTIONS FOR THE CANDIDATES
Candidates are required to attempt any one question from section A and B. Section C is compulsory.
Unit-I
Foundations of Indian Knowledge System
Origin and Development of:
Vedic Religion
Jainism
Buddhism
Sikhism
Bhagavad Gita: Gyana Marg, Karma Marg and Bhakti Marg
Jainism: Five Great Vows (Mahavrats)
Buddhism: Four Noble Truths, Eightfold Path
Sikhism: Kirat Karo, Naam Japo, Vand Chhako
Unit-II
Contribution of Sikhism to Indian Knowledge System
Naam Marg
Equality
Creation of Khalsa Panth
Martyrdom Traditions
Stress Management
Character Building
Interfaith Dialogue
World Peace
Teaching Pedagogy
Lectures and Discussions
Short Documentaries
Group Presentations
Reflection Exercises (Meditation sessions)
Approved
Chairperson
Board of Studies