Professional Documents
Culture Documents
Sylabus
Sylabus
Course Contents:
Topic – Old Course Outline Topic – New/Amended Course Outline
Business Combinations IFRS-3 Business Combinations
Types of Business Combinations Amalgamation, Absorption and
Amalgamation, Absorption, Liquidation and Reconstruction.
Reconstruction
Consolidated Financial Statements. , IAS27. Consolidated Financial Statements, IAS27.
Explain the conditions required for an Prepare Consolidated Income Statement
undertaking to be a subsidiary or an associate and Balance Sheet of undertakings.
of a group. Treatment in Consolidated Financial
Explain and apply the rule for the exclusion of Statements of Minority interest, Pre and Post
subsidiaries from group. acquisition reserves, goodwill, dividends, bonus
Prepare Consolidated Income Statement and shares, intra group transactions, preference shares,
Balance Sheet of undertakings. debentures and mid year acquisitions.
Treatment in Consolidated Financial
Statements of Minority interest, Pre and Post
acquisition reserves, goodwill, fair value
adjustments, intra group transactions and mid
year acquisitions.
Preparation of final accounts under Companies Preparation of final accounts under Companies
Ordinance 1984 Ordinance 1984
Companies Ordinance 1984, Fourth Schedule. Companies Ordinance 1984, Fourth
General, Trading Account, Profit and loss Schedule.
Account, Profit and loss appropriation account, General, Trading Account, Profit and loss
Balance Sheet and treatment of certain items in Account, Profit and loss appropriation account,
preparing Companies Financial Statements like Balance Sheet and treatment of certain items in
dividends, contingencies and provisions, excise preparing Companies Financial Statements like
duty and sales tax, long term loans and current dividends, reserves, excise duty and sales tax, long
maturity, changes in accounting policies, prior term loans and current maturity, issue of shares,
year adjustments(including deferred taxation), allowances for bad debts, rectification of errors,
workers profit participation fund, worker’s workers profit participation fund, worker’s welfare
welfare fund, bank margins and government fund, bank margins and guarantees.
grants.
Director and Manager remuneration, Divisible
profits, transfers to reserves, Depreciation,
Unpaid dividends, Capital profits and Bonus
shares
Branch Accounting Branch Accounting
Types of Branches, Debtor System, Stock and Types of Branches, Debtor System, Stock
Debtor system, and Debtor system,
Sale of goods above and below invoice price, Sale of goods above and below invoice
Final account system, whole sale and retail price,
profit at branch, head office expenses Final account system, whole sale and retail
chargeable at branch, profit at branch.
Depreciation on branch fixed assets, inter
branch transfers and incorporation of branch
assets and liabilities.
Course Outline
Course Title: Writing Skills B.Com (Annual system): Part II, Paper II
Course Contents:
Memos, Reports
Sentence Skills Sentence Skills
Punctuation
Recommended Text:
1. Brannan, B. ,(2003), A Writer’s Workshop: Crafting paragraph, building essays, New York, McGraw Hill
2. Wong ,(2002), Paragraph Essentials: A writing guide, Boston, Houghton Mifflin
3. Bovee, C.L. et.al ,(2002), Business Communication Today, India, Pearson Education
4. Maimon, E. P. & Peritz, J. H ,(2003), A Writer’s Resource: A handbook for writing and research, NY,
McGraw Hill
5. Kennedy, X. J., Kennedy, M. D. & Holladay, S. A ,(1999), The Bedford Guide for College Writer,
Bedford, St. Martin’s
6. Burton, S. H. ,(2000), Mastering Practical Writing, NBF
Course Outline
Course Title: Functional English B. Com (Annual system), Part I, Paper III
Course Objectives:
The command over written and spoken English is now considered a necessity for the business graduates.
It equips them with necessary skills and aptitude to deal successfully with the complex and challenging
situations, arising out of inter-personal, and organizational dealings. This subject inevitably demands a
systematic and comprehensive study of the related topics. The main objectives of this course are:
1. To provide a sound base in the English grammar and composition.
2. To make aware of the fundamental rules and skills for effective oral and written communication in
English.
3. To develop proficiency in the art of effective communication
Course Contents:
Topics
Part 1(Semantics): Antonyms, Synonyms, Part 1(Semantics): Antonyms, Synonyms,
Homonyms – one word substitution Homonyms – one word substitution
Part 2 (Syntax): Traditional Grammar Part 2 (Syntax): Traditional Grammar
a) Parts of Speech: Major word classes o Parts of Speech: Major word classes
b) Further classifications (regular, o Further classifications (regular, countable;
countable; uncountable; singular; uncountable; singular; plural),
plural), o Pronouns
c) Pronouns o Verbs
d) Verbs o Adjectives
e) Adjectives o Adverbs
f) Adverbs o Minor word classes: Preposition,
g) Minor word classes: Preposition,
o Conjunctions
h) Conjunctions
i) Interjections, Auxiliary verbs an o Interjections, Auxiliary verbs an Determiners
Determiners o Kinds of verbs: finite and non finite
j) Kinds of verbs: finite and non finite
Part 3 (Syntax) Modern Grammar – Part 3 (Syntax) Modern Grammar –
k) Sentence Structure: t) Sentence Structure:
l) Types of sentences based on function u) Types of sentences based on function
m) Mood v) Mood
n) Transformation, Inversion of w) Transformation, Inversion of sentences
sentences x) Analysis of Complex sentences
o) Analysis of Complex sentences y) Subject, Predicate, Complements, direct &
p) Subject, Predicate, Complements, indirect objects
direct & indirect objects z) Phrases
q) Phrases aa) Syntactical rules (subject & verb agreement)
r) Syntactical rules (subject & verb bb) Synthesis of sentences
agreement) Clauses – types and functions
s) Synthesis of sentences
Clauses – types and functions
Part 4 (syntax): Tense and voice Part 4 (syntax): Tense and voice
o Structure of tenses a) Structure of tenses
o Function, Conversion into negative b) Function, Conversion into negative and
and interrogative. interrogative.
o Active and Passive voice and usage c) Active and Passive voice and usage
Punctuation Punctuation
Part 5 (Narration): Part 5 (Narration):
o Direct and Indirect speech d) Direct and Indirect speech
o Rules of conversion e) Rules of conversion
Part 6 (Structural words): Part 6 (Structural words):
-Articles and usage -Articles and usage
Part 7 (Discourse): Composition and comprehension Part 7 (Discourse): Composition and comprehension
1. Precis Writing Precis Writing
2. Essay Writing
Recommended Texts :
Course Outline
Course Title: Business Psychology B.Com (Annual System): Part I, Paper VIII
Course Objectives
3. To equip the student with latest techniques of psychology
4. To introduce the basic psychological aspects to the students
5. To evaluate new claims about psychology by knowing psychological facts and standards for scientific
evidence
Topic
Psychologists at Work: Psychologists at Work:
Subfields of Psychology Subfields of Psychology
Working at Psychology Working at Psychology
Exploring Diversity Exploring Diversity
Becoming an Informed Consumer of Becoming an Informed Consumer of
Psychology Psychology
Neurons: The Basic Elements of Behaviour : Neurons: The Basic Elements of Behaviour :
The Structure of the Neuron The Structure of the Neuron
How Neurons Fire How Neurons Fire
Where Neurons Meet: Bridging the Gap Where Neurons Meet: Bridging the Gap
Neurotransmitters: Multitalented Chemical Neurotransmitters: Multitalented Chemical
Couriers Couriers
The Nervous System The Nervous System
Central and Peripheral Nervous Systems Central and Peripheral Nervous Systems
The Evolutionary Foundations of the The Evolutionary Foundations of the Nervous
Nervous System System
Behavioural Genetics Behavioural Genetics
LEARNING: LEARNING:
Classical Conditioning Classical Conditioning
Operant Conditioning Operant Conditioning
Cognitive-Social Approaches to Learning Cognitive-Social Approaches to Learning
MEMORY: MEMORY:
PERSONALITY:
PERSONALITY:
TREATMENT OF PSYCHOLOGICAL
DISORDERS:
Psychotherapy
Biomedical Therapy
SOCIAL PSYCHOLOGY: SOCIAL PSYCHOLOGY:
Attitudes and Social Cognition Attitudes and Social Cognition
Social Influence Social Influence
Prejudice and Discrimination Prejudice and Discrimination
Positive and Negative Social Behavior Positive and Negative Social Behavior
Recommended Text:
1. Feldman, Robert S,(2005), Understanding Psychology, 7th Edition. McGraw Hill, Boston