Scheme and Syllabus

B.Com. Professional
Batch 2011onwards

By Department of Academics

Punjab Technical University

Punjab Technical University Scheme and Syllabus B.Com Professional Ordinances B.Com Professional is an integrated course comprising different parts spread over three years. Each part will consist of two semesters. The course of study of B.Com Professional shall be divided in six semesters and university examination will be held at the end of every semester in the months of December/January (for semester I,III &V) and April/May (for semester II, IV & VI) or as decided by the competent authority. Admissions in the course B.Com. Professional Part-I shall be open to a student who produces the following certificates to the college.

Of having passed at least +2 examination of Punjab School Education Board or any other examination recognized as equivalent thereto with at least: 33% marks in the aggregate in case of commerce students who have passed 10+2 examination and 40% for the students who have opted for two of the following commerce subjects in 10+2 a. Accountancy b. Business Studies c. Economics d. Mathematics e. Office Management and Secretarial Practice. f. Principle and Practice of Insurance. g. Tax Procedure and Practice. and 45% for other candidates.

A candidate must complete and pass the whole course of three years within a maximum of six years from the date of admission in B.Com Professional first semester. Semester examinations will be open to regular candidates who have been on the rolls of a college affiliated to this University and meet the attendance and other requirements as prescribed in the ordinances of the course. Subject to fulfilment of requirement of House examinations, the attendance requirements etc. the students will be allowed to sit in the semester examinations. Internal Assessment will be of 40 marks in each paper, which will be calculated as follows: Three House examinations Two assignments Attendance - 16 marks - 16 marks - 8 marks


Punjab Technical University Scheme and Syllabus B.Com Professional (Up to 74.5% attendance 0 marks) 74.6% - 75.4%: 75.5% - 84.5% Above 84.5% 3 marks 6 marks 8 marks

Attendance Requirements Every candidate will be required to attend a minimum of 75% lectures delivered to that class in each paper as well as 75% of the laboratory work, seminars etc, separately provided that a deficiency in attendances may be condoned for special reasons, as per the relevant ordinances on the subject.  To be eligible to appear in the semester examination a candidate must have obtained in the house examination at least 25% marks in each paper; 33% marks in the aggregate of all subjects of the semester. The Principal at his discretion may allow a special test to a candidate who could not appear in the House examination owing to unavoidable reasons or fails to secure the minimum marks as prescribed above.    Applications for admission to the examination shall be made on the prescribed form attested by the competent authority as per University rules. Amount of examination fee to be paid by a candidate for each semester shall be as fixed by the University from time to time. University medal will be awarded to a candidate who secures first position in the University on the basis of the marks of all the six semesters taken together. The general rules and conditions of the University for the award of medal/prizes etc. will be applicable in the award of University medal to the topper of this examination.   All the question papers will be set in English and candidates are expected to answer the questions only in English. The successful candidate shall be classified on the basis of aggregate marks secured in all the six semesters B.Com Professional taken together as under: (a) 75% or more with distinction. (b) 60% or more in the first division. (c) 50% or more but less than 60% in the second division. (d) Below 50% in the third division.


Punjab Technical University Scheme and Syllabus B.Com Professional
Course Code Semester I BCOP 101 BCOP 102 BCOP 103 BCOP 104 BCOP 105 HVPE 101 Semester II BCOP 201 BCOP 202 BCOP 203 BCOP 204 BCOP 205 BCOP 206 Semester III BCOP 301 BCOP 302 BCOP 303 BCOP 304 BCOP 305 BCOP 306 Semester IV BCOP 401 BCOP 402 BCOP 403 BCOP 404 BCOP 405 BCOP 406 Semester V BCOP 501 BCOP 502 BCOP 503 BCOP 504 BCOP 505 BCOP 506 Course Name Load Allocation L Financial Accounting Business Organization &Management Micro Economics Business Mathematics Communicative English Human Values and Professional Ethics Total Advanced Accounting Mercantile Law Macro Economics Business Statistics Business Communication Workshop on IT & E-Commerce Total Corporate Accounting-I Company Law Money, Banking and International Trade Operation Research Human Resource Management Indian Economic Problems Total Corporate Accounting-II Indirect Tax Laws Cost Accounting-I Business Finance Management of Financial Services Seminar on Current Business Affairs Total Cost Accounting- II Income Tax –I Marketing Management Management Accounting Tally Summer Training Report Total Semester VI BCOP 601 Income Tax-II BCOP 602 Industrial relations and Labour Laws BCOP 603 *EVSE 101 BCOP 605 BCOP 606 4 4 4 4 4 3 23 4 4 4 4 4 2 22 4 4 4 4 4 4 24 4 4 4 4 4 0 20 4 4 4 4 0 0 16 4 4 4 4 4 0 20 T 0 0 0 0 0 0 0 0 0 0 0 0 2 2 0 0 0 0 0 0 0 0 0 0 0 0 4 4 0 0 0 0 4 0 4 0 0 0 0 0 0 0 Marks Distribution Internal 40 40 40 40 40 40 240 40 40 40 40 40 40 240 40 40 40 40 40 40 240 40 40 40 40 40 100 300 40 40 40 40 100 100 360 40 40 40 40 40 40 240 External 60 60 60 60 60 60 360 60 60 60 60 60 60 360 60 60 60 60 60 60 360 60 60 60 60 60 300 60 60 60 60 240 60 60 60 60 60 60 360 100 100 100 100 100 100 600 100 100 100 100 100 100 600 100 100 100 100 100 100 600 100 100 100 100 100 100 600 100 100 100 100 100 100 600 100 100 100 100 100 100 600 4 4 4 4 4 3 23 4 4 4 4 4 3 23 4 4 4 4 4 4 24 4 4 4 4 4 2 22 4 4 4 4 2 1 19 4 4 4 4 4 1 21 Total Marks Credits

Financial Management Environmental Science Entrepreneurship Development Comprehensive Viva Voce for all Six Semesters


Punjab Technical University Scheme and Syllabus B.Com Professional

*scheme has been amended to include this paper in place of BCOP 604(Business Environment)



Com Professional BCOP 101 FINANCIAL ACCOUNTING OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To familiarize the students with the basic fundamentals of the accounting and understand the accounting mechanism necessary for the preparation of the financial statements. Promissory notes UNIT III 6 . Accounting Cycle: Journal. Accountancy and Book-Keeping. Branches of accounting. Subsidiary books UNIT II Rectification of errors. Accounting equation. conventions and Principles-GAAP. Accounting Concepts. Ledger and Trial Balance.Punjab Technical University Scheme and Syllabus B. Bills of exchange. Bank reconciliation statement. UNIT I Basics of Accounting: Accounting.

Punjab Technical University Scheme and Syllabus B. (Latest Edition Vikas Publishing House) Financial Accounting: Tulsian. S. Ashok & Deepak (Latest Edition Taxman’s Allied Services) Financial Accounting: Maheshwari. C. Account current. Final Accounts with simple adjustments (Excluding the adjustments of bad debts etc. Self balancing ledgers SUGGESTED READINGS/BOOKS:    Financial Accounting : Sehgal. (Latest Edition Pearson Publications) 7 . P. N. Provisions and Reserves.) UNIT IV Average due date.Com Professional Depreciation.Fixed Instalment Method and Diminishing Balance Method (Numerical).

McGregor & Ouchi. organizational objectives. barriers to control making. Training. Nine Cell Matrix. control techniques: budget and nonbudgetary control devices. Organization chart. Chand Publishers) Management: Stephen Robbins (Pearson Publishers) 8 .Com Professional BCOP 102 Business Organization & Management OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To facilitate the students in appreciating need/ significance and applications of various managerial functions UNIT I Definition of management: nature and scope. Territory. Process. Managerial Grid. Decision making and its process. Determinants of effective decentralization UNIT III Staffing: Recruitment. Induction. Formal & Informal organizations. Scientific Management. Purpose and Functions. Partnership and Joint Stock Company.M. Organizing: Nature. Authority: Definition. Delegation. UNIT IV Controlling: control process. Performance Management. Prasad (S. Decentralization v/s Centralization. Importance. Selection.Punjab Technical University Scheme and Syllabus B. and Leadership –Styles. Introduction to TQM Introduction to Management by objective SUGGESTED READINGS/BOOKS:     Principles of Management: Ghuman & Ashwathapa (Tata McGraw Hill Publishers) Essentials of Management: Koontz & Weirich (Tata McGraw Hill Publishers) Principles & Practices of Management: L. Social responsibility and business ethics UNIT II Planning: Nature. job design Teamwork: Stages of Team Building. Factors affecting staffing. Development of management thoughts: Classical and new classical systems. Types. Customer group and Matrix organization. Product/service. contingency approaches. Steps in planning. Departments by function. types. Manpower management. Directing: Motivation: Theories – Maslow. Forms of different organizations: Sole Proprietorship. Herzberg. Span of management. Types. Responsibility and Accountability. Organizing principles.

Price discrimination. Price and output determination under monopolistic competition. Interest-Concept and theories of interest. Perfect Competition: Characteristics. Kinked demand curve. its types and price and output determination under discriminating monopoly. Properties of indifference curve. Equilibrium of firm and industry in the Short-run and long-run. Production Function: Concept of production function. Indifference curve approach. Profit: nature. Internal and external economies and diseconomies of scale UNIT III Introduction: Market structure. Rent-concept. marginal revenue and elasticity of demand. Consumer’s equilibrium and importance of indifference curve approach UNIT II Elasticity of Demand: Concept and measurement of elasticity of demand.marginal utility. Determinants of elasticity of demand. Price determination under perfect competition. Isoquants. Short-run and long-run cost curves traditional and modern approaches. Equilibrium of the monopoly firm in short run and long run. Characteristics. types of markets and business decisions.optimum firm. Quasi-rent. income and cross elasticity. 9 . Types of Economies and Market Structures. Monopoly: Characteristics. Relationship between average revenue. Basic problems of an economy. Importance of elasticity of demand. Law of variable proportions. Classical and modern theory of wage determination. Working of price mechanism. Models of pricing and output determination. Producer’s equilibrium.Punjab Technical University Scheme and Syllabus B. Excess capacity hypothesis. Price. Utility: Utility approach – brief outline of law of diminishing marginal utility and law of equi. Expansion path. Price leadership. Comparison with perfect competition.Com Professional BCOP 103 MICRO ECONOMICS OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To explore the students with the basic principles of economics that help them in making logical decisions. UNIT IV Factor Pricing: Marginal productivity theory of factor pricing. Ricardian and modern theories of rent. Selling costs. UNIT I Introduction to Economics: Nature and Scope of Economics: Micro and Macro Economics. Oligopoly. Monopolistic Competition: Meaning and characteristics. concepts and theories of profit. Returns to factor and returns to scale Theory of Costs: Types of costs. Objectives of a business firm.

Advanced Economic Theory: Ahuja H.R. L. (Macmillan Hampshire).L (S..) Micro Economics: Seth M. New Delhi) Principles of Economics: Mankiw N. 10 .. Chand & Co.G. and Rothschil R. (Vrinda Publications.L.J. and Ferguson G. Business Economics: Ferguson P. Micro Economic Theory: Jhingan M.Com Professional SUGGESTED READINGS/BOOKS:       Modern Microeconomics: Koutsoyiannis A.Punjab Technical University Scheme and Syllabus B. Thomson. (Macmillan New Delhi).

Insertion of Arithmetic means in given terms of AP and representation of AP. UNIT-I Progressions: Application of Arithmetic Progression and Geometric Progression. Simple and Compound Conversion. Effective rates. compound interest including half yearly and quarterly calculation. Cross rate. Rate of Exchange.V. bill discounting. and annual yield and computation of a rate of yield to maturity UNIT-V Foreign Exchange: Brief Introduction to Foreign Exchange Market. K Arte & R. New Delhi) A textbook of Business Mathematics: Dr. Geometric progression: finding nth term of GP. A. Prabhakar Business Mathematics: Sanchethi and Kapoor Mathematics for Cost Accountants: Saha 11 .. Chain Rule (in the course of exchange) SUGGESTED READINGS/BOOKS:     Business Mathematics and Statistics (Quantitative Techniques for Business): T R Jain.g. UNIT-II Interest Applications: Simple interest. annual interest. S C Aggarwal. Direct/Cross rate and Indirect rate of Exchange. Arithmetic progressions finding the ‘n’th term of an AP and also sum to ‘n’ terms of an AP. Computation of rates of yield and gains or losses on the purchase and sale of stocks. N Ranade and S K Khurana. accrued interest. UNIT-IV Corporate and Special Applications: Computation of the costs and proceeds of stock buyand-sell. e. Commissions. Instalment Purchases (Cost of Instalment. (V K (India) Enterprises. mark up and concepts of Ratios. The course includes the study of fundamental mathematics and calculations which are commonly used in finance and accounting. amortization of a loan) UNIT-III Percentage and Ratios’ Applications: Percents.Com Professional BCOP 104 BUSINESS MATHEMATICS OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: The course consists of instruction in the fundamentals of mathematics as applied to business situations. Discounts. Computation of gains and losses on convertible and callable bonds.Punjab Technical University Scheme and Syllabus B.

Identify the significant points and conclusions as given in the text. Dhanavel English and Communication Skills for Students of Science and Engineering (with audio CD). iii. 1. summaries and various forms of descriptive and argumentative essays Learning and Teaching Activities: PART A (Reading) The prescribed reading textbook for students will be S. speed reading for global and detailed meaning. writing business letters. Writing: The qualities of good writing. processing factual and implied meanings 2. Orient Blackswan. the teacher shall ensure that students can do the following: i. While taking up the textbook lessons in the classroom. Learning the prescribed written expressions of conventional use. Students should be able to understand spoken and written english language of varied complexity on most including some abstract topics.Com Professional BTHU 101 COMMUNICATIVE ENGLISH OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: The objective is to help the students to become independent users of english language. They will be able to produce on their own texts which are clear and coherent. Reading: Reading texts of varied complexity. They will go through the reading texts themselves with the help of a dictionary or word power as given at the end. They must show awareness of appropriate format and a capacity for explaining their views in a rational manner. particularly the language of their chosen technical field.Punjab Technical University Scheme and Syllabus B. emails. The students should be able to converse fluently. without strain with international speakers of english in an accent and lexis that is widely understood across the globe. Generally read the stance or the point of view of the writer and present it in the form of a summary 12 . As they progress from one reading to another they should learn to read fast with greater degree of understanding of both concrete and abstract topics. reports. Handle large texts (even outside the prescribed book) with overall comprehension of the links between arguments and the finer distinction between stated and implied meanings. P. ii.

the teacher shall use Anne Laws Writing Skills. iv. the teacher must insist that students extend their reading by taking up additional texts of their own choice. iii. 13 . Produce effectively such forms of professional writing as business letter. New Delhi 2. Swati Samantaray. The Written Word. the students should be able to: i. Explain ideas and build up arguments with adequate support in a convincing manner. the teacher must inculcate in students the habit of revising their writing. v. Oxford University Press.P. Sultan Chand. Macmillan.Punjab Technical University Scheme and Syllabus B. Vandana R Singh. et al Business Communication. Use language with some degree of flexibility in consideration to the reader. Write about objects or events with appropriate detail in both descriptive and narrative form. The teacher can also use and recommend the relevant sections of the following books for developing writing skills in students. reports summaries etc. S. 4. KK Ramchandran. emails. memos. notes.Com Professional Use the vocabulary learnt in the lessons (especially given in ‘word power’) productively in various writing tasks as suggested at the end of each lesson. v. Orient Blackswan to teach the language and conventions of writing. While teaching. Besides the textbook. ii. DhanavelEnglish and Communication Skills for Students of Science and Engineering (with audio CD) iv. The students must learn the language that expresses various cognitive functions that are frequently used in writing. Profitably use the grammatical items as discussed at the end of each lesson while producing language for communication. Busines Commnication and Commnicative English. PART B (Writing) In addition to the various exercises given at the end of each lesson of Dhanavel’s book. New Delhi 3. New Delhi. With the help of the teacher who will give them adequate practice. SUGGESTED READINGS/BOOKS: 1. Convey information on concrete or abstract topics with clarity and precision.

position and jobs. To help develop the critical ability to distinguish between essence and form. This course encourages students to discover what they consider valuable. The In other words. Basic Guidelines. problems in society.Com Professional HVPE 101 HUMAN VALUES & PROFESSIONAL ETHICS OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To help the students to discriminate between valuable and superficial in the life.Punjab Technical University Scheme and Syllabus B. they should be able to discriminate between valuable and the superficial in real situations in their life. our education system has focused on the skill aspects (learning and doing) .its content and process. It has been experimented at IIITH. Accordingly. ‘Natural Acceptance’ and Experiential Validation. Often it leads to misuse of the skills. and confusion and wealth that breeds chaos in family.this ability is to be developed not for a narrow area or field of study.Need. To help students develop sensitivity and awareness. Course Introduction . and imbalance in nature. it is important to act on such discrimination in a given situation. Relationship and Physical Facilities. providing “How to do” things. but for everyday situations in life. or between what is of value and what is superficial. Content and Process for Value Education     Understanding the concentrates on providing to its students the skills to do things. basic guidelines. PART A 1. It is not sufficient to develop the discrimination ability. content and process for Value Education. IITK and UPTU on a large scale with significant results. covering the widest possible canvas. Self Exploration–what is it?.A look at basic Human Aspirations Right understanding. in life .as the mechanism for self exploration. leading to commitment and courage to act on their own belief. it concentrates on aspects of understanding “What to do” or “Why something should be done” is assumed. No significant cogent material on understanding is included as a part of the curriculum. Knowingly or unknowingly.the basic requirements for fulfillment of aspirations of every human being with their correct priority 14 . This course is an effort to fulfill our responsibility to provide our students this significant input about understanding. A result of this is the production of graduates who tend to join into a blind race for wealth. Continuous Happiness and Prosperity.

Harmony in Myself!       Understanding human being as a co-existence of the sentient ‘I’ and the material ‘Body’ Understanding the needs of Self (‘I’) and ‘Body’ . Universal Order (Sarvabhaum Vyawastha ).Com Professional Understanding Happiness and Prosperity correctly. Trust (Vishwas) and Respect (Samman) as the foundational values of relationship     Understanding the meaning of Vishwas.Undivided Society (Akhand Samaj). Understanding Harmony in the Nature and Existence .Punjab Technical University   Scheme and Syllabus B. seer and enjoyer) Understanding the characteristics and activities of ‘I’ and harmony in ‘I’ Understanding the harmony of I with the Body: Sanyam and Swasthya.Harmony in HumanHuman Relationship   Understanding harmony in the Family. Abhay. correct appraisal of Physical needs. Understanding Harmony in the Family and Society. Difference between respect and differentiation.from family to world family! (6 Hrs. Difference between intention and competence Understanding the meaning of Samman.) PART B 4.Whole existence as Coexistence  Understanding the harmony in the Nature 15 .A critical appraisal of the current scenario Method to fulfill the above human aspirations: understanding and living in (6 Hrs) harmony at various levels 2. meaning of Prosperity in detail Programs to ensure Sanyam and Swasthya (6 Hrs) 3. meaning of Nyaya and program for its fulfillment to ensure Ubhay-tripti. the other salient values in relationship Understanding the harmony in the society (society being an extension of family): Samadhan. Samridhi. Understanding Harmony in the Human Being .the basic unit of human interaction Understanding values in human-human relationship.Sukh and Suvidha Understanding the Body as an instrument of ‘I’ (I being the doer. Sah-astitva as comprehensive Human Goals Visualizing a universal harmonious order in society.

Schumacher.F.   Case studies of typical holistic technologies. Worcester. How the Other Half Dies. 4. and HarperCollins. 1991 16 . Reprinted 1986. Implications of the above Holistic Understanding of Harmony on Professional Ethics     Natural acceptance of human values Definitiveness of Ethical Human Conduct Basis for Humanistic Education. Small is Beautiful: a study of economics as if people mattered . Divya Path Sansthan. Jeevan Vidya ek Parichay. 1974. Amarkantak. 1973. technologists and managers o At the level of society: as mutually enriching institutions and organizations (6 Hrs. OTHER SUGGESTED READINGS/BOOKS: 1. USA E. Energy & Equity. Penguin Press. Humanistic Constitution and Humanistic Universal Order Competence in professional ethics: o Ability to utilize the professional competence for augmenting universal human order o Ability to identify the scope and characteristics of people-friendly and ecofriendly production systems o Ability to identify and develop appropriate technologies and management patterns for above production systems. 1976. 3. 2. A Nagraj. Blond & Briggs. R R Gaur. Ivan Illich.Com Professional Interconnectedness and mutual fulfillment among the four orders of naturerecyclability and self-regulation in nature Understanding Existence as Co-existence (Sah-astitva) of mutually interacting units in all-pervasive space Holistic perception of harmony at all levels of existence (4 Hrs) 5. management models and production systems Strategy for transition from the present state to Universal Human Order: o At the level of individual: as socially and ecologically responsible engineers. 1998. Britain. G P Bagaria.Punjab Technical University    Scheme and Syllabus B. 2009. R Sangal. The Trinity Press. Sussan George. A Foundation Course in Value Education.) Text Book: 1.

Eastern Economy Edition. 1972. Dennis L. 2003. 1990.Com Professional 5. Meadows. 2000. William W. Reprinted 2008. Behrens III.. Human Values. E G Seebauer & Robert L. 7.N. Lucknow. Oxford University Press 10. RR Gaur. 2004. How to practice Natural Farming. 12. New Royal Book Co. B L Bajpai. New Age International Publishers Subhas Palekar. A.Punjab Technical University Scheme and Syllabus B. Meadows. S Natrajan & V. 17 . 2000. PL Dhar. Tripathy. 2005. 9. Universe Books. Excel Books. Indian Ethos and Modern Management. Science and Humanism. Amravati. 8. Jorgen Randers. Pracheen(Vaidik) Krishi Tantra Shodh. Donella H. Foundations of Ethics and Management. Prentice Hall of India Ltd 11.S. Berry. Commonwealth Purblishers. Senthil Kumar. Fundamentals of Ethics for Scientists & Engineers . 6. M Govindrajran. Limits to Growth – Club of Rome’s report. Engineering Ethics (including Human Values). B P Banerjee.

Punjab Technical University Scheme and Syllabus B.Com Professional SECOND SEMESTER 18 .

UNIT IV (12 Hrs.Com Professional BCOP 201 ADVANCED ACCOUNTING OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: This course would impart knowledge to the students regarding the application of accounting principles in different situations PART-A UNIT I Single Entry System.Punjab Technical University Scheme and Syllabus B.) Partnership Accounts: Admission. Dissolution of a partnership firm (excluding Garner v/s Murray. Past Adjustments and Guarantee. Consignment and Joint-Venture PART-B UNIT III (12 Hrs.) Partnership Accounts: Fixed and Fluctuating Capitals. Accounts of Non.Profit Organizations. retirement and death of a partner. Gradual Realization and Piecemeal Distribution) 19 . Interest on Capital.) UNIT II (12 Hrs.) Royalty Accounts. Hire Purchase and installment system. Interest on Drawing. Insolvency Accounts (12 Hrs.

Financial Accounting: Sehgal. (Vikas Publishing House) Financial Accounting: Tulsian. P.Punjab Technical University Scheme and Syllabus B. S. C. 2. ( Pearson) 20 .Com Professional SUGGESTED READINGS/BOOKS: 1. Ashok & Deepak (Taxman’s Allied Services) Financial Accounting: Maheshwari. 3. N.

D. Consideration. Remedies for Breach of Contract. Guarantee PART-B UNIT III (12 Hrs. Transfer of Ownership. and capacity of parties. essentials for contract of sale. Implied warranties – Caveat Emptor.Com Professional BCOP 202 MERCANTILE LAW OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: This course would help the students in gaining knowledge of basic laws governing the business.) Law of Sale of Goods: Definition of Sales. Promissory note. PART-A UNIT I (12 Hrs.) (12 Hrs. Kapoor (Sultan Chand and Sons) 21 .Punjab Technical University Scheme and Syllabus B. 2. Consumer Protection Act 1986 SUGGESTED READINGS/BOOKS: 1. Offer and Acceptance. Meaning of conditions and warranties. Garg. UNIT IV (12 Hrs.) Negotiable Instruments Act: Definition of Negotiable Instrument. free consent. UNIT II Introduction to Agency. Legality of Object. Discharge of parties from liability. Bill of Exchange and cheques. Performance and discharge of Contract. Pledge. Rights of Unpaid seller and other remedial measures. Mercantile Law 7 Ed: Chawla. Bailment. Parties to negotiable instrument. and Sareen (Kalyani Publications) Elements of Mercantile Law: N.) Law of Contract: Definition and nature and types of a contract.

Modern Microeconomics: Koutsoyiannis A. 5.Punjab Technical University Scheme and Syllabus B. Leakages and Importance PART -B UNIT III   (12 Hrs. Psychological Law of Consumption Function Investment : Types.) Monetary Policy: Constituents. Thomson. 3.. and Ferguson G. objectives and role in economic development Inflation: Types. Micro Economics: Seth M. effects and measures to control inflation. 22 ... stagflation (Philip’s curve). S.Com Professional BCOP 203 MACROECONOMICS OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: This course is to help the students to make them understand the macroeconomics forces and their influence on business and economy. 6.. New Dehli. Measures to control trade cycles UNIT lV    (12 Hrs. Factors.) UNIT II    Consumption Function. difficulties and importance (12 Hrs.J. objectives and role in economic development Fiscal Policy: Constituents.) Marginal efficiency of Capital. Determining Investment Multiplier: Static and Dynamic.R. Micro Economic Theory Jhingan M. prospective yield. PART-A UNIT I    Classical Theory of Employment: Say’s Law of Market Keynesian Theory of Employment National Income: Concept and Constituents.L. Limitations. SUGGESTED READINGS/BOOKS: 1. 2. Principles of Economics: Mankiw N.L. Macmillan New Delhi. measurement.G. Advance Economic Theory: Ahuja H. Macmillan.. 4.L. Vrinda Publications. Hampshire .. and Rothschil R. Theories of Demand Pull and Cost Push inflation causes. Business Economics: Ferguson P.) (12Hrs. determinants and importance Trade Cycle : Theories.Chand & Co.

Sultan Chand & Sons.) Introduction: Definition. Lewin and Rubin. & Rana R. 3. New York. mode. UNIT II (12 Hrs. 2000. Measures of Skewness and Kurtosis.Com Professional BCOP 204 BUSINESS STATISTICS OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: This course would sharpen the analytical skills of the students to the data effectively. Basic Statistics for Economists: Aggarwal S. New Delhi.Punjab Technical University Scheme and Syllabus B. Delhi. SUGGESTED READINGS/BOOKS: 1. Hoel & J Assen. Prentice-Hall of India. Basic Statistics for Business and Economics. and Kapoor V. Statistics for Management. New Delhi. 23 . measurement of correlation (Karl Pearson’s and Rank Correlation Method) Simple Regression –meaning and regression equations.C. classification and presentation of data. Methods of measurement of trend. median. Collection.. Lorenz Curve. scope.C. 5.P. PART-B UNIT III (12 Hrs. Dispersion.) Analysis of Data: Construction of a frequency distribution. 4. moving average method and method of least square.measures of dispersion. functions and limitations of Statistics. Hooda.K.P. New Delhi. D. Introduction to Statistics: Hooda. 2002. Macmillan. 1999. Macmillan. Statistical Data: Meaning and types.) Correlation –Types of Correlation. India. John Wiley and Sons. Relationship between correlation and regression UNIT IV (12 Hrs) Analysis of Time series-Components of a time series. Importance of Time Series. Methods & Application): Sancheti..K. concept of central tendencymean. 2000. PART-A UNIT I (12 Hrs.. Moments. geometric mean and harmonic mean. 1992. 2.K. Statistics (Theory. 6.V. semi average method. R. R. Statistics for Business and Economics.

Punjab Technical University Scheme and Syllabus B. UNIT IV Business Etiquette: Understanding etiquette. Process. Developing positive personal attitudes. Pearson Education 24 . elements.D. and conditions for successful communication. Business manners. difficulties in communication. Effective customer care. Chaturvedi. Business Communication: Chaturvedi. basic models & communication. oral presentations. PR skills PART-B UNIT III Presentation Skills: Presentation on any chosen topic. Corporate Communication. Purpose. Business to business etiquette. Communication structure in an organization. Communication training for managers. principles of oral presentations.Com Professional BCOP 205 BUSINESS COMMUNICATIONS OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: This subject is to help the students in developing and improving their communication skills to sustain in the competitive era. Mukesh. Grapevine and how to handle it. SUGGESTED READINGS/BOOKS: 1. Cross-cultural etiquette. PART-A UNIT I Business Communication – meaning & importance. Barriers to effective communication. sales presentation. Formal and Informal Communication. 7C’s of for effective business communication UNIT II Organizational Communication: Importance of communication in management. factors affecting presentations. Basic forms of Communication. Defining Communication.. P.

SPSS. Physical Communication Media. DBMS. Computer Network & Communication: Network types. advantages & disadvantages of DBMS. SAP. Data Protection: Recovery. UNIT I Internet Access:  Introduction to www. 25 . security &integrity. Video conferencing. Network Communication Devices.Com Professional BCOP 206 WORKSHOP OF IT AND E-COMMERCE OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: The objective of the paper is to acquaint the students with various IT Applications useful in the business.Punjab Technical University Scheme and Syllabus B. Network Protocol (TCP/IP). Voice over Internet Protocol: voice conference. E-commerce and its models. Inventory. Internet Chat. Network Application: voice. etc. Decision Suporot System. Network topologies. Introduction to RDBMS Data Models: The hierarchical model. internet and intranet  Creation of e-mail address  Send and receive messages  Use of search engines  Delivering information with Microsoft Mail  Use of MS-Outlook/ Outlook Express UNIT II Communication: The Electronic Web. CRM. information services. Group chat. concurrency. UNIT III Application of IT: Busniess. Educational. Internet : Different application of internet for Business. UNIT IV Basic Concepts: Entities & their attributes. Introduction to ERP. the network model & the relational model.

Computer Fundamentals by P.K.Punjab Technical University Scheme and Syllabus B.Com Professional SUGGESTED READINGS/BOOKS: 1. 2. Sinha Introduction to Database Management: Naveen Prakash Internet for Everyone: Leon & Leon MS Office XP for Everyone: Sanjay Saxena 26 . 3. 4.

Com Professional THIRD SEMESTER 27 .Punjab Technical University Scheme and Syllabus B.

Bonus shares. Underwriting of shares and debentures including firm underwriting. Need for valuation of goodwill. Factors determining goodwill. Vikas  Jain and Narang. Acquisition of business and Profit prior to incorporation. 28 . SUGGESTED READINGS/BOOKS:  R L Gupta and Radhaswamy. Main difference between the old format and the new one.Punjab Technical University Scheme and Syllabus B. S. S Chand  Hanif and Mukherjee. Share Capital and its types. Calculation of the liability of the underwriter. Shares: Types. UNIT-II Debentures: Types. Redemption of preference shares. Broker and brokerage. TMH  Tulsian. UNIT-III Goodwill: Meaning. Types. forfeiture and re-issue of forfeited shares. UNIT-IV Preparation of final accounts of a corporate body as per the latest version of Schedule VI (Simple problems only). Rights issue. Employee stock option scheme. Advanced Accountancy. Methods for the valuation of goodwill. issue and redemption of debentures. particularly in relation to company accounts through a more in-depth and broader study of its contents. Sweat equity. Advanced Accounts. Corporate Accounting. Pearson Valuation of shares: Need and methods. Kalyani  Shukla. Advanced Accounting. Volume II. Volume II. P C. Issue. Notable corporate scandals with special reference to India. Volume II.Com Professional BCOP301 CORPORATE ACCOUNTING-I OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To develop students’ knowledge of accountancy. Advanced Accountancy. Corporate Accounting. Chand  Maheshwari and Maheshwari. Grewal and Gupta. Buy back of shares. Volume 1. Subunderwriting. Book building. UNIT-I Concept and Scope of Corporate Accounting.

proxies. Classification on the basis of Liability . calls on shares. Shri Mahavir Books. Definition and contents. New Delhi. Alteration of share capital. powers of directors. Alteration of Memorandum.: Company Law.Com Professional BCOP-302COMPANY LAW OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: The objective of this course is to provide basic knowledge of the provisions of the Company Law.D. powers and duties of auditors. Form and Contents. Allotment of shares. procedure of winding up by the court. Articles of association: Meaning. To guide the students about different terminologies in company law. consequences of winding up. SUGGESTED READINGS/BOOKS:  Singh Avtar: Company Law. New Delhi  Bagrial A.: Company Law -Incorporating the Provisions of the Companies.. 2000. Amendment Act. voluntary winding up. requisites of a valid meeting. UNIT-IV Auditors: audit committee. UNIT-III Company Management: Definition of Director. Vikas Publishing House. Relationship of and distinction between MOA and AOA.: Modern India Company Law. Meetings of directors. transfer of shares.K. Formation of a company: Steps involved in the formation and incorporation of a company.Classification on the basis of Control . statutory requirements in relation to prospectus. modes of winding up. UNIT-II Memorandum of association: Meaning and Importance. UNIT-I Nature of a company: Definition of a company. Prospectus: Meaning.  Kapoor N. appointment of director. rights. Borrowing powers. Forfeiture and surrender of shares. Ways for raising share capital. 29 .Classification on the basis of Ownership.  Kuchal M. Debentures and charges. Disqualifications of director. Share capital: Kinds of share capital. duties and liabilities of directors.Punjab Technical University Scheme and Syllabus B. appointment of auditors. Meetings: General meetings of shareholders.C. Lifting the corporate veil. Noida. share certificate and share warrant. Lucknow. Restrictions on the appointment of director. Characteristics of a company. voting and poll. Eastern Book Co. Winding Up: Meaning of winding up. Kinds of companies: Classification on the basis of Incorporation. Company distinguished from partnership. Sultan Chand & Sons. position of a director. Classification on the basis of number of members .

Banking Sector Reforms in India and Latest Developments in Banking Sector in India. Commercial Banking in India.Com Professional BCOP 303 MONEY. functions and kinds/forms of money. Supply of money: mechanics of money supply. Determination. Rate of Interest: Meaning and Definition. Demand For Money: Factors determining demand for money. Introduction to General Agreement on Tariffs and Trade (GATT)/World 30 . Wholesale and Retail Banking. Type of money market securities traded in India. Provisioning for Bad and Doubtful Debts. UNIT II Banking: Introduction. Universal and Narrow Banking. Types of banks. Capital Adequacy and concentration of credit/Investments. Cambridge. Monetary policy: Objectives. Measures of money supply in India. its strengths and weaknesses. features. E-Banking. Keynesian and Freidman theories of money. UNIT IV Regulation of International Trade in India. Reserve Bank of India: Role and Functions. policy framework and environment of Money Market. Functions. Non-Performing Assets. EXIM Policy and Foreign Exchange Management Act (FEMA). UNIT I Money: Meaning and definition. Recent changes in India’s export and import policies. Mobile banking. Classification. Prudential Norms for Income Recognition. Characteristics of Indian Money Market. Organizations and institutions involved in export and import management. Fisher. safety-liquidity-profitability trade off. Off-shore Banking. 1999. Role of Commercial Banks in Economic Development. An overview of interest rate structure in India. International Trade: Meaning. structure and functioning. Balance of payments situation during the post reform period. importance and implications for the developing countries. India’s foreign trade policy during the post reforms. features. Banking and International Trade. UNIT III Innovations in Banking: Internet Banking. Asset. Central Banking: Functions and techniques of credit control.Punjab Technical University Scheme and Syllabus B. Factors affecting the level and structure of Interest Rates. Targets and indicators. BANKING & INTERNATIONAL TRADE OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: This course aims to help students to understand the concepts. Introduction to Money Markets. Composition and recent trends in foreign trade with special reference to India.

Agreement on Agriculture (AOA) and its implications . Banking and International Trade” Ane Books Pvt. Ltd. Banking and International Trade” Thacker. “Banking and Foreign Trade” V. N. Recent Development under the Ministerial Conferences. Banking and International Trade” Lakshmi Narayan Agarwal. L.Com Professional Trade Organisation (WTO): Trade Related Investment Measures (TRIMS) and its implications. Seth.Punjab Technical University Scheme and Syllabus B. Hajela. SUGGESTED READINGS/BOOKS:      Vaish. Trade Related Intellectual Property Rights (TRIPS) and its implications with special references to India. General Agreement on Trade in Services (GATS) and its implications. R. M. Banking and International Trade” New Age International Pvt. “Money. 31 . Mishra. C. Ltd. K. Jagannath “Money. T. “Money. “Money. Publications. M. Spink and Company. Jain T.

Duality. Operations Research: H.P.. Equal gains method and LPP. New Delhi (1999). S. Floats and Probability of project completion by a target date. Degeneracy. New Delhi (2001). Saddle Point. UNIT-I Operations Research: Nature. New Age International Pvt. Purchase inventory models with One Price Break (Single Discount) and Multiple Discount breaks. Odds method.K. Slack. Travelling Salesman problems UNIT-III Game Theory: Games with pure and mixed strategies. Gupta & D.Graphic Method Sequencing Problems: Processing n jobs through two machines. 32 . Sub Games method. Optimal solution. Scope.K.Punjab Technical University Scheme and Syllabus B. K. Processing in jobs through three machines. Ltd. Operations Research for Management: M. Quantity Discount Models. Variants of Assignment Problems.. Unbalanced Transportation problem. SUGGESTED READINGS/BOOKS:     Operations Research: P. Linear Programming: Formulation of problem and its solution by Graphical and Simplex methods. Computation of Critical Path. Sharma. Optimal solution. Chand & Co. Operations Research: C. UNIT–IV Inventory Models – EOQ Models. Assignment Problems: Formulation. Taha. Mayoor Paperbacks. New Delhi (2000). Network Analysis: PERT and CPM Model. Mustafi. Principle of dominance. difference between PERT and CPM.A. Hira. Prentice Hall of India.Com Professional BCOP 304 OPERATION RESEARCH OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: The objective of the course is to acquaint the students with the applications of the operations research to business and industry and help them to grasp the significance of analytical approach to decision making. UNIT-II Transportation Problems: Formulation. Methodology of operations research and role in managerial decision making. Ltd. Gupta & J. Delhi (2000).S.

Scope & Objectives. UNIT-I Introduction: Definition. Human Resource Management. policies and administration. Objectives. employee welfare. Uses. Stages.A.Punjab Technical University Scheme and Syllabus B. Prentice Hall of India. Process. UNIT-IV Compensation: concept. Human Resource Management. Importance. Job changes . Potential appraisal and employee counselling. Tests and interviews. T.N.S. Factors affecting Manpower Planning. Selection: Meaning. D. Significance of Human resource management. Robbins. New Delhi. M. Job evaluation: Meaning. Job Analysis: Meaning. New Delhi. designing training programmes. And to make students aware of the importance of this subject in the working of organisations. and S.Com Professional BCOP-305 HUMAN RESOURCE MANAGEMENT OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: The objective of this course is to provide basic knowledge of human resource management. Techniques and Problems. placement and induction. Prentice Hall of India. SUGGESTED READINGS/BOOKS:      Decenzo. performance linked compensation. Process. Saiyalaim. “Personnel/Human Resource Management”.transfers and promotions. Career planning and development: Meaning. Nature. Steps in effective career planning. Dessler. techniques of performance appraisal. evaluating training effectiveness. Manpower Planning: Definition.P.. Handling and redressal. New Delhi Chhadha. Sources. Delhi. UNIT-II Recruitment: Meaning. Process. Responsibility. grievance. 33 . Objectives. Objectives. Process. Methods of wage payments and incentive plans. Methods. identifying training and development needs. Dhanpat Rai & Co. Performance appraisal system: nature and objectives. Human Resource Management. social security. fringe benefits. Methods. Importance.. Maintenance: employee health and safety. UNIT-III Training and development: concept and importance. Need. Tata McGraw-Hill.

nature and cropping pattern. India's balance of payments problem. Currency depreciation and devaluation. UNIT III Basic Issues in Agriculture: Role. Indian Public Finance: Indian Finance System. Nature of Indian forex market. UNIT II Economic Planning: Importance of planning for Economic development.Punjab Technical University Scheme and Syllabus B. Salient features of India’s five years plans priorities-target achievements. size and growth of population and economic development. multinational corporations (MNCs). Nature of Indian Economy. Techniques and Methods of irrigation in India. foreign capital. Human Resources: Demographic features of Indian population. Public sector in India. Taxation and fiscal policy. Taxation structure. UNIT I Structure of Indian Economy: Features & evaluation of capitalism and socialism. Indian trade policy. Problem of over population. Parallel economy in India. foreign aid. factors affecting successful implementations of plans. occupational distribution of labour force. Cotton Textiles.features. Cottage and small scale industries. Sugar and Petroleum. Industries: Growth and problems of major industries-Iron and Steel. failure. Industrial policy. Poverty and Income distribution in India. mobilization of resources for development. Cement. Role of NABARD in rural development in India. Forex Market: Methods of measuring exchange rate. Population policy in India. Problems of unemployment and Rising prices. Current Industrial Policy. Disinvestment and Divestment of public sector undertakings in India. SUGGESTED READINGS/BOOKS: 34 . Determinants of exchange rate. composition and direction. Agricultural finance and Agricultural price policy. Trends in agricultural production and productivity. FERA and FEMA. UNIT IV External Sector: India's foreign trade. Rural indebtedness. Factors determining productivity.Com Professional BCOP-306 INDIAN ECONOMIC PROBLEMS OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: The objective of this paper is to acquaint the students with the ability to understand the features and issues of Indian Economy.

The University of Chicago Press. K. K. Publications 35 . “Indian Economy: Performance and Policies”.Punjab Technical University       Scheme and Syllabus B. “Indian Economy” Himalaya Publishers. “India: The Emerging Giant” Oxford University Press Datt. Kapila Uma. Krueger. Academic Foundation Anne O. and Puri. M. S. “Economic Policy Reforms and the Indian Economy”. Jain T. S. P. Panagariya Arvind. R. K.Com Professional Mishra. Ruddar and Sundharam. “ Indian Economy” V. Chand & Company Ltd.“Indian Economy”.

Punjab Technical University Scheme and Syllabus B.Com Professional FOURTH SEMESTER 36 .

Simple problems on the preparation of a Consolidated Balance Sheet. S. methods of calculating purchase consideration. Advanced Accounts. Cost of Control and Capital Reserve. Minority Interest. Jain and Narang. Grewal and Gupta. Kalyani. UNIT–II Holding and Subsidiary Company: Meaning. Advanced Accountancy. Shukla. Liquidator’s Final Statement of Account. Capital Profits and Revenue Profits. Treatment of unrealized profits and mutual owings. Receiver for debenture holders. Advantages and disadvantages of a holding company. UNIT –IV Insurance Company Accounts. UNIT –I Amalgamation. TMH. (Excluding inter-company holdings) Treatment of inter-company owings and unrealized profit in stock. Compulsory and Voluntary winding up. Preferential payments. Corporate Accounting. Volume II. Volume II. S Chand. Tulsian.Punjab Technical University Scheme and Syllabus B. UNIT–III Liquidation/Winding Up: Meaning. SUGGESTED READINGS/BOOKS:       R L Gupta & Radhaswamy. Volume II. Maheshwari and Maheshwari.Com Professional . P C. Vikas. Volume 1. BCOP-401 CORPORATE ACCOUNTING –II OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: The main objective of teaching this subject is to make the students aware of some of the important technical issues of corporate accounting. Pearson. A reference to AS-14. Absorption and External Reconstruction: Meaning. Chand. Corporate Accounting. ‘B’ List of contributories. Banking Company Accounts and Accounts Of Electricity Companies. Advanced Accountancy. Advanced Accounting. 37 . Hanif and Mukherjee. Liquidator’s Statement of Affairs and Surplus/Deficiency Account. Accounting entries and preparation of a Balance Sheet.

high seas . UNIT-I Features of Indirect Tax. Baggage.. SSI. VAT & Sales Tax and to understand the applications of provisions in different circumstances. Customs Procedures. Adjudication. Export. Special Economic Zones. Appeals & Settlement Commission. S. CENVAT Basic procedures. Various forms for filing of sales tax returns under CST . Goods. UNIT-IV Introduction. Demands. definition of sale under CST . Taxmann Publications. Job Work. Classification. Exemption.Valuation . Return Cenvat Credit Rules Export and import of services. Constitutional Validity. Powers of Officers. Nature of Service Tax. branch transfer under CST Interstate sale.Com Professional BCOP 402 INDIRECT TAX LAWS OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To gain knowledge of various provisions of Central Excise. Service tax.Types of custom duties. UNIT-II Basic concepts of customs law . Classification of taxable services .Valuation of taxable services.Territorial waters. Captive Consumption. Exemptions and Abatements Payment of service tax. 38 . Import and Export Procedures. Customs Laws. . administration and relevant procedures. Taxable Services. Salient features of VAT. Assessment. EOU. Related Person.Sales outside territorial waters under CST . AntiDumping Duty. Demurrage . Records to be maintained. VAT. SUGGESTED READINGS/BOOKS:  V. Safeguard Duty . Service Provider and Service Receiver. Export Promotion Schemes. Valuation.Stock transfer. Indirect Tax Laws. Duty Drawback. UNIT-III Introduction. Registration procedure.. Excisable goods.Warehousing.Project Imports and ReImports. Exemptions . Datey. Manufacture and manufacturer.Punjab Technical University Scheme and Syllabus B. The Central Excise Law. Refund. Procedures.

SUGGESTED READINGS/BOOKS: 39 . Collection. Management Accounting. M. Arora. Issue of Material.Financial and Management Accounting. Sharma Publications  Cost Accounting. T. Meaning causes effects. UNIT–I Meaning. Galgotia Publishing Company  Cost Accounting. Batch. accounting & control of idle time and overtime cost. Process (including Joint and ByeProducts).N. Purchase and Storage.Com Professional BCOP 403 COST ACCOUNTING –I OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To develop students’ knowledge of Cost Accountancy to help them understand the basics of the subject. Components of Labour Cost. Overheads: Classification. UNIT –II Methods for Cost Determination: Job. UNIT –IV Basics of Modern Techniques of Costing: Basic Concept of Activity-Based Costing (ABC). Materials. Reconciliation of Cost and Financial Accounts. Jawahar Lal. Scope and Advantages of Cost Accounting. Allocation.K. Distinction between Cost . Control and Pricing of the Material.Punjab Technical University Scheme and Syllabus B. Apportionment and Absorption.Mittal/Luv Mittal. D. and methods of wage payment and incentive plans. UNIT–III Tools for Cost Control: Marginal Costing and its applications. Contract. Nature.R. Target Costing. Labour: Meaning. Tata Mc Graw Hill  Cost Accounting. Sikk. Elements of Cost & Basic Cost Sheet. Standard Costing and Analysis of Variances. Dr. Vikas Publishing House. Budgetary Control. Life Cycle Costing  Cost Accounting.

SUGGESTED READINGS/BOOKS: 1.Punjab Technical University Scheme and Syllabus B. Capital Budgeting. Financial Management Theory and Practice 3.Com Professional BCOP 404 BUSINESS FINANCE OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To gain knowledge of management and financing of working capital and to understand concepts relating to financing and investment decisions. Negotiating term loans with banks and financial institutions and appraisal thereof. Prasanna Chandra. receivables and inventory management – management of working capital – kinds of working capital .C. Leverage – concept. Project financing – intermediate and long term financing. UNIT –II Different sources of finance. 2. Pandey. S. Conflicts in profit versus value maximisation principle. Role of Chief Financial Officer. Dividend policy and decisions: Influencing factors – forms of dividend. Corporate Finance.M. UNIT-IV Working Capital Management: Cash securities. Introduction to lease financing. Cost of capital.Determinants of Working Capital. UNIT–I Business Finance: Conceptual foundations – finance function in business – scope and objectives – Relation of finance with other business functions. Time Value of MoneyCompounding and discounting techniques – concepts of annuity and perpetuity. Venture capital finance. 40 . UNIT–III Capital Structure: Optimum Capital Structure – Determinants and Theories. Kuchhal. Financial Management. I. measurement and significance.

This paper is also aimed to enable students to compare and analyze the performance of various financial services available in the market.Tax implications of Hire Purchase.Mortgages .current Development.Regulation of Merchant Banking Activity . Evolution. Role of Financial Services in a financial system.whole Loans .Factoring vis-à-vis credit Insurance Factoring vis-à-vis ForfeitingEvaluation of a Factor . Legal Aspects of Leasing: present Legislative Framework. Security 41 . Process of Dematerialization and Dematerialization. UNIT II Merchant Banking: Nature and scope of Merchant Banking . Tax aspects of leasing.structure of Merchant Banking industry .Legal Aspects of Factoring – Evaluation of Factoring .Forms of Factoring . UNIT I Financial Services: Meaning and Definition. Types of credit Rating .International credit Rating practices. Hire purchase: concept and characteristics of Hire purchase.overview of current Indian Merchant Banking scene . UNIT IV Depository: Meaning. Introduction to equipment leasing: Types of Leases. securitization as a Funding Mechanism. Difference between hire purchase and leasing. Credit Rating: concept of credit Rating.professional Ethics and code of conduct . nature and scope of securitization..Legal Aspects of Hire purchase . UNIT III Factoring: concept.Lease Evaluation in practice. securitization of Residential Real Estate . Leasing: Meaning and features. Mathematics of Hire purchase: calculation of Effective interest Rate .primary Markets in India and Abroad . Securitisation / Mortgages: Meaning. Evolution of Indian Leasing Industry.Punjab Technical University Scheme and Syllabus B. Lease Evaluation: Lease vis-à-vis Buy .credit Rating Agencies & their Methodology .Emerging A venues of Rating services .Factoring vis-à-vis Bills Discounting .Advantages and Disadvantages of credit Rating . Merits and Demerits of Depository. nature and scope of Factoring . Brief description of NSDL and CDSL.Graduated-payment.Factoring in India current Developments.Com Professional BCOP-405 MANAGEMENT OF FINANCIAL SERVICES OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: The objective of this paper is to enable students to understand the concepts and types of various financial services available in the market.

Peter and Hudgins. M. “Management of Financial Services” Anmol Publications Rose. “Bank Management and Financial Services”. Mcgraw Hills. Growth and Innovations”. 42 . McGraw Hills. Padamlatha. V. Pearson Education. L. 5. “ Financial Institutions Management: A Risk Management Approach”. Difference between broker and jobber. SUGGESTED READINGS/BOOKS: Bhalla. 3. McGraw Hills. “ Management of Banking and Financial Services”. K. “Financial Institutions and Markets: Structure. 1. Marcia. SEBI Regulations relating to brokerage business in India. 4.Com Professional Brokerage: Meaning of Brokerage. types of brokers. Saunders. Sylvia. Antony and Cornett. Bhole.Punjab Technical University Scheme and Syllabus B. 2.

Com Professional FIFTH SEMESTER 43 .Punjab Technical University Scheme and Syllabus B.

Cost Audit.S. Elsevier 6.Com Professional BCOP-501 COST ACCOUNTING-II OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To develop the skill of decision making to have cost competitiveness and to gain knowledge of recent developments in costing and finally to have a general idea of cost accounting record rules & standards. UNIT-IV Basic Knowledge of Cost Accounting Record Rules & Cost Accounting Standards. Lal.A Managerial Emphasis.P.Delhi and ICWAI(now ICAI). Horngren. EVA.Punjab Technical University Scheme and Syllabus B. Pearson 5. Bhattacharyya. Arora.S. Kishore Ravi M:Cost and management Accounting. Ashish K:Cost Accounting for Business Managers. 2. Cost Accounting:Tata McGraw Hill Publishing Co. 44 . UNIT-III Basic idea of Value Analysis.Journals published by ICAI . Cost Accounting:Principles and Practice. UNIT-I Strategic Total Cost Management . Balanced Score Card. Jawahar.N. Behavioural Consequences of using Cost Accounting Controls. New Delhi 4. SUGGESTED READINGS/BOOKS: 1.Grewal T.Kolkata. Kaizen Costing and Backflush Costing. Cost control and Cost Reduction. Chand & Co.C. Total Quality Management (TQM).N... UNIT-II Concept of JIT..New Delhi. New Delhi. Ltd. Foster & Datar:Cost Accounting. M. 3. Vikas Publishing House. Learning Curves and their use in predicting product/service costs. M. Shukla. Taxmann 7.:Cost Accounting: Text and Problems. Life Cycle Costing . and Gupta M.Continuous improvement and Cost of Quality Reporting. Target Costing.

4. 1961 as amended up-to-date.Com Professional BCOP 502 INCOME TAX -I OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To impart basic knowledge and equip students with application of principles and provisions of Income-tax Act. UNIT-IV Deductions from gross total income. UNIT-I Basic concepts. Singhania Dr.Income from house property .Capital gains . UNIT-III Total income and tax computation. 2.Profits and gains of business or profession . SUGGESTED READINGS/BOOKS: 1. Taxman publication.Punjab Technical University Scheme and Syllabus B. Mehrotra and Goyal : Direct Taxes – Law and Practice. 3. Exempted income under section 10(related to Individuals only). Pagare Dinkar : Law and Practice of Income Tax. UNIT-II Computation of income under different heads of income:. Computation of total income of individuals only. Rebates and reliefs.Girish:Direct Taxes-Law and Practice.Salaries . 45 . Sahitya Bhavan Publication.Income from other sources. : Direct Taxes – Law and Practice. Income of other persons included in assessees total income Aggregation of income and set-off and carry forward of losses.. Revenue and Capital (a) Receipts (b) Expenditure (c) Loss. Vinod K. Residential status. Ahuja Dr. Scope of total income on the basis of residential Status.Bharat Publications. Sultan Chand and sons.

Product diversification. Methods of Pricing. Policies. Prentice Hall Pillai. Marketing Management. UNIT-II Product Management: Features.N. Armstrong. Macmillan India 46 . Functions of advertising. 2. Product Life Cycle. Recent Concepts: Green Marketing. Promotion Mix and strategies. UNIT-I Marketing: Definition of Marketing. Importance.Branding and brand equity. Viral marketing. Forms of Promotion. SUGGESTED READINGS/BOOKS: 1. Definition.N and S. Buying process. marketing in the digital age. Consumer protection and consumerism. modification and Product failures. Customer Relationship Management (CRM). Product planning and development. Product elimination. 6.S. Classification. 5. Objections against advertising. Objectives.Punjab Technical University Scheme and Syllabus B. Advertising and Publicity. Channels of Distribution: Nature and types of Marketing Channels. 3. Marketing and selling. Pearson Education Blythe Jim. Marketing and Globalization. R..Promotion Decisions: Communication process. Modern Marketing: Principles and Practices. UNIT-III Pricing Management: Importance. Marketing process.Kala. 4. R. advertising media. Marketing environment with special reference to India. Sales Promotion. S Chand Pillai. Factors affecting pricing decisions. Features. Pearson Education Kotler Philip:Principles of Marketing. Public Relations UNIT-IV Advertising: Evolution. Product Mix. Essentials of Marketing. Consumer Behaviour and Factors influencing consumer buying behaviour.Com Professional BCOP – 503 MARKETING MANAGEMENT OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: The objective of the Course is to introduce students to the fundamental principles and concepts of marketing and to provide them with a structure to apply marketing in decisionmaking framework. Physical distribution. Packaging and Labelling decisions. Market Segmentation & Targeting. Gary and Kotler Philip:Marketing – An Introduction. S Chand Ramaswamy and Namakumari:Marketing Management.S. Marketing mix elements.

Stanton William J. McGraw Hill Education 47 . and Futrell Charles:Fundamentals of Marketing.Com Professional 7.Punjab Technical University Scheme and Syllabus B.

S.S:Management Accounting 4. calculation of ratios and their analysis. Maheswari Dr. and Bagavathi:Management Accounting 5. Batty J:Management Accounting 6. Foster:Financial Statement Analysis. Raman B.Punjab Technical University Scheme and Syllabus B. Preparation of funds flow and cash flow statement with a view to prepare management reports for decision making UNIT-I Meaning –objectives–nature and scope of management accounting –Management Accountant Position-Role and Responsibilities. and Manmohan:Management Accounting 3.EBIT-EPS Analysis.Cash Flow analysis – meaning and concept – comparison between Funds Flow and Cash Flow statements – uses and significance of CFSpreparation of Cash Flow Statement as per Accounting Standards.N:Management Accounting 2. Methods of Management reporting –requirements of a good report – kinds of reports – principles of good reporting system – drafting of reports under different situations SUGGESTED READINGS/BOOKS: 1. Pearson. Relationship between financial accounting. Role of Accountant towards preparations and analysis of financial statements. Scope and Object of Management Audit. cost accounting and management accounting. UNIT-III Meaning – importance – utility of ratios – classification of ratios – calculation and interpretation of ratios – preparation of income statement and Balance Sheet with ratios. Pillai R. UNIT-II Nature of Financial Statements. S. Managements Audit : Concept. S.Com Professional BCOP 504 MANAGEMENT ACCOUNTING OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To enable the students to understand the importance of the subject through analysis and interpretation of financial statements.N. Goyal Dr.N. UNIT-IV Meaning – concept of fund and funds flow statement(FFS) – uses and significance of funds flow statement – procedure for preparing FFS – Schedule of changes in working capitalstatement of sources and application of funds . ================================================================== 48 .Concept of financial analysis – tools of financial analysis – problems on comparative statements – common size statements – trend analysis .

Journal Voucher. Receipt Voucher. Purchase Voucher. UNIT – I Introduction to Accounting. Manual Accounting versus Computerised Accounting systems: Special aspects of computerised Accounting. Post Dated Vouchers. Computerised Accounting: Meaning. Kalyani Publishers. Purchase and Sales Invoice. Sharma Neeraj: Computerised Accounting and Business Systems. Optional Voucher. Order. Development of Computerised Accounting system. Enquiry. Codification of accounts. Day Book. shutting. List of Accounts. Deletion and Printing of Vouchers. Nadhani K. Salient Features of Tally. Payment Voucher.TDS & Service Tax reports. Sharma Neeraj : eAccounting: Theory and Practice. Gateway of Tally and various options. Accounting as an Information System. Valuation of Inventory. Credit Notes. SUGGESTED READINGS/BOOKS: 1. BPB Publications. Balancing accounts in computerised accounting systems. Account Books. Modules and Auditing of Computerised Accounting. Creating company. Statement of Accounts. UNIT – IV Application of TALLY in Inventory Management: Meaning. Final accounts in computerised accounting. Preparation of various Accounting Vouchers in TALLY: Contra Voucher. New Delhi 2. Statement.K:Implementing Tally ERP 9. Preparation of Inventory Reports. MIS Reports Display in TALLY: Ration Analysis. Trial Balance. New Delhi (In press). altering and deleting company. altering and deleting Ledger Accounts in Tally. Sales Voucher. Issue. UNIT – III Accounting Reports Display in TALLY: Balance Sheet. Security Control and Tally Audit. Debit Notes. Trial Balance in computerised accounting systems. Inventory Vouchers. Bad debts in computerised accounting. Advantages and Limitations.Com Professional BCOP-505 TALLY OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To impart basic knowledge about computerised accounting and equip students with application of Tally package. Profit and Loss Account. Source Documents. Creating. VAT/CST. Regal Books Publications.Punjab Technical University Scheme and Syllabus B. Flow. Deletion and Printing of Accounting and MIS Reports. Ludhiana. Features. Preparation of Ledger Account and Groups creation. Delivery. displaying. UNIT – II Introduction to Accounting Packages Tally. Accounting concepts and conventions. Memorandum Voucher. 3. Getting Started with Tally: Start Up. Quotations. Cheque Printing. Inventory Control. Debit and Credit Notes. Alteration. Funds. Alteration. Cash Flow. 49 . Report generation &Report Printing.

Com Professional SIXTH SEMESTER 50 .Punjab Technical University Scheme and Syllabus B.

and equip students with relevant provisions of Income-tax Act. UNIT-II Advance Tax. 234C. exempted assets. Vinod K. computation of net wealth and tax payable (including practical problems). Penalties and Prosecutions.Refunds. incidence of wealth tax. 3.. PAN. Income Tax Authorities. SUGGESTED READINGS/BOOKS: 1. summary assessment u/s 143(1). horse racing. UNIT-I Income Tax Authorities.Com Professional BCOP 601 INCOME TAX –II OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To impart basic knowledge about administrative structure of IT Deptt. 4.TDS etc. return by whom to be signed. Assessment of Return. deemed assets and debt owed. 234B. basic concepts of assets. lottery. Singhania Dr. (simple problems on interest). due dates and computation of advance tax (excluding Corporate assesses). Ahuja Dr. relevant forms of return. scrutiny assessment u/s 143(3) and best judgement assessment u/s 144. 1961 as amended up-to-date about Return of income. different types of returns. Sultan Chand and sons. Pagare Dinakar : Law and Practice of Income Tax.Bharat Publications. 2.Girish:Direct Taxes-Law and Practice. Self assessment. Taxman publication. Date of filing of return.When liable to pay. Provision for Filing of Return. UNIT-III TDS from salary. 51 . UNIT-IV Definitions. TAN.Interest u/s 234A.Punjab Technical University Scheme and Syllabus B. : Direct Taxes – Law and Practice. Sahitya Bhavan Publication. interest on securities etc. Mehrotra and Goyal : Direct Taxes – Law and Practice.

B:Personnel management. 2. types of workers participation in management. Minimum Wage Act. Trade Union movement in India. SUGGESTED READINGS/BOOKS: 1. ESI Act. Industrial Disputes Act . UNIT-IV Overview and aspects covered by Factories Act . 5. Johnson:Introduction to Industrial Relations. Machinery for resolving Industrial Disputes under Law. 8. 6. Bhagdiwall Flippo:Personnel management and Industrial Relations. growth and development of workers participation in management. Payment of Bonus Act.D:Labour Legislation. Approaches to industrial relations.M:Industrial Relations. Benefits of QC.Payment of wages Act.C. 7.Grievance redressal procedure. Biswanth:Personnel management and Industrial Relations. Importance of industrial relations. 52 . Problems of QC. UNIT-III Meaning & causes of Industrial Conflicts. Prerequisites for collective bargaining. Problems of Trade Unions & Remedies. Principles of Collective Bargaining. Types of Industrial Conflicts. Nature of industrial relations. Concepts. history of QC. Meaning & Concept of grievance – causes of grievance – effects of grievance . concepts and objectives of workers participation in management. Organization structure of QC. Kapoor. Davar:Personnel management and Industrial Relations.Com Professional BCOP 602 INDUSTRIAL RELATIONS AND LABOUR LAWS OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To give insight into industrial relations and related aspects prevailing in a company and to familiarise the students with various Labour Legislations applicable to a Company UNIT-I Definition. Quality circles. Meaning of workers participation in management. 3.Punjab Technical University Scheme and Syllabus B. Memoria .B:Dynamics of industrial Relations in India.C. Reasons for employees to join trade Unions. Nature of Trade Unions. Strikes & Lockouts. Payment of Gratuity Act. Memoria . N. UNIT-II Concept of collective bargaining. Essential conditions for the success of collective bargaining. Ghosh. Sharma A. 4. PF Act. the collective bargaining process.

expected values – standard deviation – sensitivity Analysis – decision tree Analysis (Problems) UNIT-IV Planning and forecasting of working capital. UNIT-II Financing Decisions – capital structure – factors influencing capital structure – EBIT – EBTEPS –analysis . receivable management and inventory management – sources of working capital. 5.============================================ 53 .MM’s Hypothesis (problems) UNIT-III Cost of Capital. Chandra Prasanna:Financial Management. S. Raj Dorai.Punjab Technical University Scheme and Syllabus B. 7. Reddy & Appanaiah:Financial Management. 2.Investment Decisions – capital budgeting – significance – techniques of evaluation of investment proposals.payback method – return on investment method. Pandey I M:Financial Management. 4.Dividend Decisions – dividend policy – determinants of dividend policy – types of dividend policy– forms of dividend.probability approach. Risk Analysis.goals of financial management – financial decisions – financial planning – objectives and principles of sound financial planning – long term and short term financial plan – factors affecting financial plan.Gordon’s Model. net present value method and IRR Methods.Com Professional BCOP 603 FINANCIAL MANAGEMENT OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To give insight into financial decision making and composition of different securities in the total capital structure and to familiarise the students with various factors considered while managing the Finance of a Company UNIT-I Financial Management. Walter’s Model. Vanhorne James C:Financial Management. 3. importance of adequate working capital. SUGGESTED READINGS/BOOKS: 1.N:Financial Management.Financial and Operating Leverages. Khan and Jain:Financial Management.excess or inadequate working capital – determinants of working capital requirement – cash management. 6. Maheshwari:S N Financial Management.

earthquake. Role of Information. Consumerism and waste products. Thermal pollution. Air (Prevention and Control of Pollution) Act. Solid waste Management: Causes. interrelationship. Natural Resources: Natural Resources and associated problems. Climate change. Ecosystems: Concept of Ecosystem. effects and control measure of urban and industrial wastes. variation among nations. Population growth. Wildlife Protection Act. Interpret the results of scientific studies of environmental problems 5. Environment and human health. case studies of forest resources and water resources. Human Rights. Causes. Issues involved in enforcement of environmental legislation Public awareness. producers. Water (Prevention and control of pollution) Act.Punjab Technical University Scheme and Syllabus B. effects and control measures of air pollution. Population explosion – Family Welfare Programme. Need for public awareness. nuclear accidents and holocaust. SECTION-B Social Issues and the Environment From Unsustainable to Sustainable development. its problems and concerns. Nuclear hazards. Water pollution. acid rain. Human Population and the Environment. Environment Protection Act. ozone layer depletion. Forest Conservation Act. Case studies. Urban problems related to energy. Evaluate local. Soil pollution. students should be able to: 1. use and over exploitation. Resettlement and rehabilitation of people. ecological pyramids-biodiversity and importance. Describe threats to global biodiversity. Propose solutions to environmental problems related to resource use and management 4.Com Professional EVSC 101 ENVIRONMENTAL SCIENCE OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: Upon successful completion of the course. Marine pollution. cyclone and landslides. Case studies 54 . HIV/AIDS. Environmental ethics: Issues and possible solutions. Hot spots of biodiversity Environmental Pollution: Definition. rain water harvesting. their implications and potential solutions SECTION-A Introduction: Definition and scope and importance of multidisciplinary nature of environment. Measure environmental variables and interpret results 2. Value Education.Technology in Environment and human health. Women and child Welfare. consumers and decomposers. regional and global environmental topics related to resource use and management 3. Case studies. watershed management. Structure. Pollution case studies. Role of an individual in prevention of pollution. global warming. Wasteland reclamation. Disaster Management : Floods. Water conservation. Noise pollution.

H & Bhosale. V. Principle of Environment Science by Cunninghan. & Datta A. Perspectives in Environmental Studies by Kaushik. Bikaner. 345 p.Punjab Technical University Scheme and Syllabus B. Delhi 284p. 8. Agarwal. Ltd. Rao M.P. K. C.K. 2. Waste Water Treatment. Environment Pollution Control Engineering by Rao. Co. 1995. 6.Com Professional SUGGESTED READINGS/BOOKS: 1. 2001 Environment Biology. Elements of Environment Engineering by Duggal. C. W. Ltd. Nidi Publ. N. 5. A. 7. Himalaya Pub House. 9. ================================================================== 55 . Pvt. Jadhav. 4.S. Oxford & IBH Publ. 1987. 3.M. Environment Protection and Laws. Essentials of Environment Science by Joseph. Elements of Environment Science & Engineering by Meenakshi.

Sharma . Srivastava: A Practical Guide to Industrial Entrepreneurs 9. UNIT-II Identification of Business Opportunities and tests of feasibility Project Management – Feasibility and Viability analysis – Technical – Financial – Network – Appraisal and Evaluation – Project Report Preparation. Entrepreneurship and Enterprise . Chandra .Pros and Cons of being an entrepreneur . . UNIT-IV Skill Development for Entrepreneurs.. 6.Prasanna: Project Planning. ownership patterns -Importance and role played by SSI in the development of the Indian economy .S.Mobilising resources for start-up.S:Developing Entrepreneurship.Problems faced by SSI’s and the steps taken to solve the problems .Preventive and remedial measures for sick industries SUGGESTED READINGS/BOOKS: 1.V:Developing Entrepreneurship 7. Sultan Chand.C.Udai and Rao . Desai. Implementation and Review. Analysis.S. Pearson Edition. Business incubation – Meaning – Setting up of Business Incubation Centres.product range. Vasanth: Dynamics of Entrepreneurial Development.T.Punjab Technical University Scheme and Syllabus B. Gupta .S.Meaning and definition of a sick industry . Tata McGraw Hill.Importance and relevance of the entrepreneur .Factors influencing entrepreneurship . 2.B.Com Professional BCOP 605 ENTREPRENEURSHIP DEVELOPMENT OBJECTIVE AND EXPECTED OUTCOME OF THE COURSE: To impart basic knowledge and equip students with concept of entrepreneurship and to identify and develop the entrepreneurial talents of students by promoting creative thinking. Himalaya. Kanka .V. 3. Small and Medium Enterprises Small scale industry. Mark.P: Entrepreneurial Development. . Vasanth: Problems and Prospects of Small Scale Industry 56 . Dollinger. Issues and Problems 8.Types of Entrepreneurs Characteristics of a successful entrepreneur. UNIT-III Entrepreneurship and Micro. Sultan Chand. J:Entrepreneurship – Strategies and Resources.: Entrepreneurial Development.Policies governing SSI’s.Challenges of women Entrepreneurs. capital investment.Causes of industrial sickness.Desai.Entrepreneurial competencies – Factors affecting entrepreneurial growth – Role of entrepreneur in economic Development. Basic startup problems. 4. Selection. & Sreenivasan N. Pareek . Vasanth: Management of Small Scale Industry 10. Desai. 5. UNIT-I Introduction to Entrepreneur.

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