B.

COM (Bachelors of Commerce)

INTRODUCTORY BOOKLET
SESSION 2023-26
 DEPARTMENT OF COMMERCE and MANAGEMENT S TUDIES

CENTRE FOR DISTANCE and ONLINE EDUCATION

PANJAB UNIVERSITY CHANDIGARH

Sr. No. CONTENTS Page No.

1. Message from the Coordinator DCMS 3

2. About B.com 4

3. Rules And Regulations 7

4. Faculty, DCMS 13

5. Course Structure 16

6. Study Material (Links) 65

7. PCP Schedule 2023-24 71

8. Assignment Schedule 2023-24 72

9. Academic Calendar 2023-24 75

10. Glimpses of the activities, DCMS 76

 Academia Industry interface
 Seminars and Workshops
 Alumni Meet
 Industrial Visits
 Special lecture Series

For Details Visit the following Link

https://drive.google.com/drive/folders/1FH6EEQD8Fn41JTWL-
QDiA8MxMNRvaoIk

SOCIAL MEDIA LINKS:

 https://twitter.com/OfficialPU,
 https://www.facebook.com/official.pu.india
 https://www.instagram.com/officialpu.india/
 1. MESSAGE FROM THE COORDINATOR DCMS

Prof. Geeta Bansal

Dear Learners
A very warm welcome to the B.com programme 2023-24 at CDOE, Panjab University, Chandigarh.

You are indeed lucky to be a part of this prestigious Institute. Hope you are all doing great and ready

for the New 2023-24 Academic Session at our Centre for Distance And Online Education .

Some of you must be aware of Distance Learning Programme but for some of you it may be an

altogether new experience. We assure you that this is going to be a very enriching journey for you, not

only on the personnel front but will help you tremendously on professional front as well. All the

th
relevant information pertaining to B.com (1st to 6 Semester) is incorporated in this introductory

booklet, including your detailed Syllabi and the Rules and Regulations which are very important. You

must always keep the introductory booklet handy at your desk/desktop for ready reference at all

times.
 2. ABOUT B.COM

 Programme's Mission & Objectives

The Mission of the B.com. Course is to contribute towards the dissemination of information and
knowledge in the field of commerce to the students who are aspiring to be commerce graduates. The
program aims at providing education to those aspirants who are unable to enroll in the regular mode
due to any reason. The objective of the program is to enhance the academic credentials and career
prospects of commerce graduates which is one of the most sought after degrees.

 Relevance of the Program with HEl's Mission and Goals:

The relevance of the programme lies in its contribution to the larger goals of HEI which aims at providing
education to all by enabling the students who are unable to enroll, especially the girls, the working
students through distance mode by honing the existing skills, knowledge and abilities of the students
who intend to obtain Graduate Degree in Commerce. The goal is to target the eligible individuals who
are looking for upgrading their professional qualifications in line with the market needs.

 Nature of Prospective Target Group of Learners:

The course is suitable to the students who are either self employed or pursuing CA/CS/ICWA or looking
for career in the domain of banking, insurance, finance etc. The programme would also make the
students eligible for enrolling in M.com, MBA, B.Ed and Various MA courses
  Appropriateness of Programme To Be Conducted In Open And Distance Learning Mode To
Acquire Specific Skills And Competence:
The appropriateness of B.com. programme through distance learning lies in the fact that most of
the colleges / Universities running B.Com have limited seats which hampers the aspirations of
lakhs of students wanting to earn a graduate degree in commerce, where distance mode proves to
be a boon for them. Bachelors in Commerce is a three years programme spread over six
semesters. The programme aims at honing the existing skills, knowledge and abilities of the
students who intend to obtain Post Graduate Degree in Commerce. Basically, B.com will
strengthen student’s foundation in commerce. It would nevertheless fulfill the self aspiration
needs of the individuals who are looking for upgrading their professional qualifications in line with
the market needs.
 Instructional Design:
The instructional design followed by the course is in line with the guidelines and instructions given
by distance education council from time to time. The teaching learning process encompasses
three components whereby the students are provided ample support from the department in
terms of guidance and counselling by the faculty.
i. The first component of the programme is the Study Material in each subject prepared by the
expert faculty in Self Learning Mode (SLM).
ii. The second component is the Online /Personal Contact Programme (PCP) of six days duration for
the students whereby lectures in all the subjects are deliberated by the expert faculty.
iii. The third component is the online assignments for 20 marks in each subject in each semester (in
MCQ Format) in Google form.

Curriculum Transaction: The duration of the course leading to the degree of Bachelors of
Commerce (B.Com.) shall be three academic years. Each year shall be divided into two semesters.
The Course curriculum is divided in to six semesters comprising of
38 theory papers examination with the total of 3700 marks.
The external evaluation is done on the basis of theory paper in each subject which is conducted by
the University.
Fee Structure: Approximately Rs. 50,000/- (all semesters).
Link for syllabus: https://puchd.ac.in/includes/syllabus/2020/20200826213622b.com.pdf?202111244407

 Requirement of the Library Resources:

The infrastructure related to the library resources is available in the present set-up of the
department whereby, we have a well stacked library with latest books, journals. Magazines and
newspapers. Postal facility for providing books to the students residing in distant areas is also
available. The library has a capacity of 70-80 students.

 Quality assurance mechanism and expected programme outcomes:

The department has an internal quality assurance cell (IQAC) which ensures the internal quality of
the working of the department which ensures quality of the study material, PCPs and internal
functioning. External audit is also conducted to ensure the quality of study material. The
department also has a grievance handling cell which takes care of the suggestions and complaints
given by the students.

 Expected outcomes of the program:

The expected outcomes of the programs are to meet the needs of the Gen Z professionals who
are not only looking forward to fulfil their personal aspirational needs, but also want to rise up in
their organizational hierarchy equipped with hard skills, soft skills and power skills which is the
need of the hour. The aim is to enhance their employability skills and enable them to become
Global citizens.
 3. RULES AND REGULATIONS
Regulations for the Bachelor of Commerce (Semester System) (effective from the session 2014-15).

1. The duration of Bachelor of Commerce (B.Com.) Programme shall be of three years (six semesters).
The examination in First Semester and Second Semester shall ordinarily be held in the months of
December and April/May respectively or on such other dates as may be fixed by the Syndicate.

2. (A) Admission to the first semester of B.Com. Degree course shall be open to a person who has passed
one of the following examinations conducted by a recognized Board/Council/University:

(a) +2 examination or B.Com Part-I (old scheme) of Panjab University with three of the following
subjects securing at least 45 per cent marks in the aggregate:-

 Commerce (or theory of commerce or foundation course in commerce)

 Accountancy (or book keeping and accountancy)
 Economics
 Business Organization (or Business Management or Theory and Practice of Management)
 Insurance (or General Insurance or Life Insurance)
 Banking and Trade Commercial Geography
 Office Management and Secretarial Practice (or Office Organization and Management)
 Mercantile Law (or any Company Law)
 Auditing Typewriting and Stenography/Computers (for typewriting)

(b) +2 Examination with at least two of the subjects mentioned in (a) securing at least 50% marks in
aggregate; +2 examinations who does not covered in (a) and (b) securing at least 55% marks.

Any other examination recognized by the University as equivalent to (a) or (b) or (c) as given
above with requisite percentage of marks given under each clause.
Provided that a candidate seeking admission to the first year of B.Com. should have passed in the
subject of English at the +2 examination and in cases where passing in English is not necessary
according to the regulations of certain Boards/Bodies/Councils/Universities in India, the admission
of the candidate shall be provisional and will be confirmed only after he/she has cleared the subject
of English as a deficient subject from the parent Board/Body/ Council/ University in two
consecutive chances subsequent to his/her admission. In case a candidate does not clear the relevant
subject at any of the two consecutive chances allowed to him subsequent to the date of his
admission, his/her provisional admission to the course shall stand cancelled.

Provided further that:

A candidate who has been placed under compartment in the +2 examination conducted by a
Board/Bodies/Councils/University in India shall be eligible to seek admission to the First Year of
B.Com. Course, provided he fulfils the following conditions:
(i) He/She should have been placed in compartment in one subject only;
 (ii) He/She should have obtained at least 20% marks in the subject in which he had been placed
in compartment; and
(iii) He/She should have obtained the requisite percentage of marks in the aggregate of the
examination as laid down in the relevant regulations.

The admission of the candidate with a compartment as indicated above shall be provisional
and will be confirmed only after he has cleared the compartment in two consecutive chances
subsequent to his admission. In case the candidate does not clear the compartment at any of
the two consecutive chances allowed to him subsequent to the date of his admission, his
provisional admission to the course shall stand cancelled.

(B). Subject to the reservation made by the University, the admission shall be on merit. The merit for this
purpose shall be determined on the basis of the score of a candidate to be computed as follows:

(i) Percentage of marks in the qualifying examination;

(ii) Add score of 4 for each of the subjects passed from the subjects referred in 3.1A (a) not exceeding 16 in
total.

Explanation: In case of a compartment candidate, eligibility shall be determined by including the marks of
the subject in which the candidate has been placed in Compartment.

3. Every candidate shall be examined in the subject as laid down in the syllabus prescribed from time to
time. The internal assessment of 20% of total marks for B.Com. shall be based on the following criteria:

(c) Mid-Semester Test : 50% of Internal Assessment

(d) Academic Activities: 30% of Internal Assessment (Seminar, Project & Assignment)
(e) Attendance: 20% of Internal Assessment

(i) In case of Punjabi, History & Culture of Punjab which is taught in B.Com Semester I and Semester II,
the internal assessment will be 10% of total marks. The Principal of the college where the student is
studying shall forward these marks to the Controller of Examinations at least two weeks before the
commencement of the examination.

4. The Principal of the College where the student is studying shall preserve the records on the basis of which
the internal assessment awards have been prepared, for inspection, if needed by the University, up to six
months from the date of declaration of the results.

5.1. The First Semester examination shall be open to a student who-

(i) has been on the rolls of the College during one semester preceding the first semester examination; and

(ii) has attended not less than 75% of the lectures, for each paper; a deficiency up to 10% may be condoned
by the Principal of the College.

(iii) has obtained at least 25% marks in the aggregate of all the papers to be calculated on the basis of the
results of house examinations.
5.2. The Second, Third, Fourth, Fifth and Sixth Semester examinations shall be open to a regular student
who-

(i) has been on the rolls of the College during one semester preceding the Second, Third, Fourth, Fifth and
Sixth semester examination, as the case may be;

(ii) has attended not less than 75% of the lectures, for each paper; a deficiency up to 10% may be condoned
by the Principal of the College.

(iii) has obtained at least 25% marks in the aggregate of all the papers to be calculated on the results of
house examinations.

(iv) has passed the First, Second, Third, Fourth or Fifth Semester examination respectively or is covered
under Re-appear Regulation 9.

6. (a) The medium of instruction and examination shall be English, Hindi or Punjabi.

(b) A regular candidate of an affiliated College may study a subject, which his/her College is not
offering, by attending the prescribed courses of instructions in subject in another affiliated College.
The Principal of the latter College shall certify that the student has completed the prescribed number
of lectures and fulfilled the prescribed eligibility relating to House Examination. The Principal of
the College in which the student is enrolled shall report the student’s name to Controller of
Examinations of the University for confirmation.

(c) A candidate may appear in one paper in each semester of his/her own, if the College is not
imparting instructions in that paper.

7. (a) The minimum number of marks required to pass each semester examination shall be 35% in
theory and 20% in internal assessment and 35% in aggregate of all the papers thought in the
semester. If a candidate has not qualified 50% papers upto 2nd and 4th semester shall not be
promoted in 3rd and 5th semester respectively.
(b) Grace marks shall be given @ 1% of the aggregate marks of the external examination of the
University for each semester (only the marks of external examination shall be counted for the
purpose of calculating the grace marks and marks obtained in the internal assessment will not be
counted). A candidate may avail of the grace marks either in the aggregate or in one or more papers
as may be to his/her advantage. Grace marks, shall, however, be given only for passing the
examination or for earning the higher division and not for passing the examination with distinction.

8. (a) A candidate who fails to score 40% of the marks separately as well as jointly with internal
assessment in a paper, shall be placed in re-appear in that paper. A student can be placed in re-
appear in maximum of four papers at any point of time in all the semesters taken together. The
College shall verify the status while admitting students to third and/or fifth semester. The number of
reappear after appearing in examinations of sixth semester may exceed four, however, the course
must be completed within five years. If at the end of five years, a student has qualified all, but one
paper, he shall be allowed one more chance to clear the paper.

(b) If a student has failed to qualify more than four papers in a semester he/she shall leave the
course. However, the student can appear in the next examination as a late college student without
attending the classes. In such a case the original internal assessment shall remain the same. After
qualifying the semester, he/she can resume studies for which, if need be an additional seat shall be
created.

(c) If at a point of time, taking into account all the semesters together up to sixth semester, the
number of papers in which student has failed exceeds four, he/she shall leave the course. However,
he/she can appear in the semesters in which he/she failed as a late college student, without attending
classes one more time. In such case original internal assessment shall be retained. The student can
resume the study thereafter and if need be, an additional seat shall be created in the College.
(d) The result of sixth semester shall be notified only after the student has cleared all the papers.
For other purposes the marks may be made available to the students provisionally.

9. A candidate who fails in the first, second, third, fourth, fifth or sixth semester and is not covered
under the re-appear Regulation 9, may be given one more chance and allowed to appear at the next
regular examination without attending a fresh course of lectures but he/she will have to repeat the
entire examination. If a candidate fails to pass any semester examination even after repeating the
entire examination, he/she will be required to leave the course.

10. A candidate who appears in the reappear subjects at the examination under this regulation shall:-
(a) be required to pay examination fee as for the whole examination, and
(b) not be eligible for a scholarship, a prize or a medal.

11. A candidate, who having passed Second Semester or any subsequent semester examination,
discontinues his/her studies, may be permitted to join the next semester within two years of his/her
passing the qualifying semester examination.

12. The internal assessment award of the candidate who fails in the examination shall be carried
forward to the next examination.
13. As soon as is possible after the termination of the examination, the Controller of Examinations
shall publish a list of candidates who have passed.
14. A candidate shall submit his/her application for admission to examination on the prescribed
form with the required certificates duly countersigned by –

(i) Principal of the College : In the case of a student of an affiliated College.

(ii) Principal of the College last attended : In the case of a late college student

15. The last date for receipt of Examination form and fee with and without late fee, as fixed by the
Syndicate, shall be notified by the Controller of Examinations.
16. The amount of examination fee to be paid by a candidate shall be as prescribed by the Syndicate
from time to time.

17. The successful candidates shall be classified as under on the basis of aggregate may obtained in
the First Year, Second Year and Third Year ( 1st to 6th semester) examinations taken together:-
(a) Those who obtain 60 per cent or more of the aggregate marks. : First
Division
(b) Those who obtain 50 per cent or more but below 60 per cent of the aggregate marks. : Second
Division
(c) Those who obtain less than 50 per cent of the aggregate marks:
Third Division
The top ten candidates qualifying the examination in the first attempt shall placed on the merit list.

18. The Controller of Examinations shall publish the result four weeks after the termination of the
examination or as soon thereafter as is possible.

19. The Result-cum-Detailed Marks Card shall be issued to each candidate for each semester of the course.
Each successful candidate shall be awarded the degree of Bachelor of Commerce (B.Com.), stating the
division in which he/she has passed.

20. A person who has qualified for the award of the B.Com. degree from the Panjab University
may be allowed to re-appear as a private candidate in the subject(s) in which he/she has appeared
earlier, with a view to improving his/her previous performance. He/she may re-appear in any
semester examinations or any of the examination(s) simultaneously or separately. For this purpose
he/she may be given four chances within a period of two years from the year of his/her passing the
B.Com. Degree. He/she may avail of these chances along with the next two annual examinations.

21. A candidate who wishes to seek re-evaluation (if allowed under University rules) of his/her
answer books may apply to the Controller of Examinations, on the prescribed form as per rules laid
down by the University from time to time.

22. A candidate can pursue B.Com.(Honours) course by taking up one paper each in four semesters
beginning with third semester in any one of the streams offered from time to time. To be eligible to
take up honours course a student should have secured 50% marks at the end of second semester
without reappear in any paper. The minimum number of marks required to pass B.Com.(Honours)
course shall be 40% in each paper separately as well jointly with internal assessment and 50% in
aggregate in the University examination.

23. A student from any other University shall be given the credit for the papers qualified by him in
accordance with the scheme of Panjab University. However, he will have to earn the remaining
credits from the Panjab University to make a total of credits required for the course. A person
having already obtained credit(s) in a paper will not be eligible to earn the credit(s) from the same
paper in the remaining semester(s) of Panjab University. He will be required to obtain credit(s) by
appearing in the paper(s) which have not been counted. For the purpose a relevant subject qualified
by the student before migration can be considered, if it is not part of the scheme of papers of Panjab
University. The relevance of the subject shall be certified by the Chairman Undergraduate Board of
Studies.

24. The marks obtained in the previous University shall be counted towards his/her division and the
marks obtained in the examinations concerned shall be normalized by increasing or decreasing
marks in accordance with the maximum marks prescribed by the Panjab University. The credit for a
paper shall be given if at least 2/3 of the course content has been taught in the previous University.
Otherwise, the deficiency has to be met by qualifying a relevant paper.

TRANSITORY REGULATION

The students already admitted to B.Com Annual System shall be allowed to complete their course
in accordance with the regulations in force at the time of admission for the academic session 2013-
14

***************
 4. FACULTY DCMS

Prof. Geeta Bansal

Coordinator DCMS CDOE
PhD, M.com (Gold Medallist) MBA (HR)
Ph. No. 9779131972
Email- [email protected]

Dr. Lipika Guliani

Co-coordinator DCMS CDOE
Asst. Prof. UIHMT
PhD, M.com

Prof. Sheena Pall

(Department of Punjab History and Culture)
PhD, MA (History)
Email.- [email protected]
Dr. Parveen Kumar
(Department of Punjabi)
Ph.D., M.Phil. M.A
Ph. 253-6138
[email protected]

Dr. Rajni Rajan Chauhan

Assistant Professor,
Ph.D. M.Com, C.F.A.(ICFAI)
Email:[email protected]

Mr. Harmail Singh

(Department of Punjabi)
M.A.,M.Ed.
[email protected]
Dr.SuchaSingh
(Environment,RoadSafetyEducation)
Ph.D.,M.A.,Bed,
[email protected]

Dr. Richa Sharma

(Department of Statistics)
M.Sc., B.Ed., Ph.D.
Ph. 253-4316
Email.:[email protected],
 5. Course Structure

The duration of the course leading to the degree of Bachelors of Commerce (B.Com) is three
academic years. Each year is divided into two semesters. The examination for the first, third and fifth
semesters shall ordinarily be held in the month of December/January and for the second, fourth and
sixth semestersin the month of April/May, or on such dates as may be fixed by the syndicate.

There will be 38 theory papers of 3700 marks.

Every candidate shall be examined in the subjects as laid down in the syllabus
prescribed from time to time where 80 % marks will be based on External theory papers
and 20% marks will be based on Internal assessment.

Internal Assessment: Internal assessment in each paper will be based on the assignments.
Students have to submit online objective type assignment in each paper in all semesters. Assignments
will be available at CDOE website after the conduct of PCP.

External Assessment: External examination in each paper shall be conducted by Panjab University
with the regular students of the University as per the schedule issued by COE.

Subjects/Papers for B. Com Semester-I & II

Semester-I Semester- II
Course Course Title Maximum Course Course Title Max
Code Marks Code Marks
BCM 101 A Punjabi 50 BCM.201 A Punjabi 50
OR OR
BCM 101 B History and Culture of BCM 201 B History and Culture
Punjab of Punjab
BCM 102 English and Business 100 BCM 202 English and Business 100
Communication Communication
BCM 103 Interdisciplinary BCM 203 Interdisciplinary
Psychology for Managers 100 E-Commerce 100
BCM 104 Business Economics-I 100 BCM 204 Business Economics-II 100
BCM 105 Principles of Financial 100 BCM 205 Corporate Accounting 100
Accounting
BCM 106 Commercial Laws 100 BCM 206 Business Laws 100
BCM 107 Principles and Practices 100 BCM 207 Human Resource 100
of Management Management

*Enviorment, Road Safety Education, Violence against Women/Children and Drug Abuse (EVS) Marks
(100+50)
Subjects/Papers for B. Com Semester-III & IV

Semester– II Semester- IV

Course Course Title Maximum Course Course Title Max

Code Marks Code Marks
BCM 301 Interdisciplinary Issues in 100 BCM 401 Interdisciplinary Security 100
Indian Commerce Analysis and Portfolio
Management
BCM 302 Cost Accounting 100 BCM 402 Advanced Accounting 100
BCM 303 Company Law 100 BCM 403 Auditing and Secretarial 100
Practice
BCM 304 Business Mathematics 100 BCM 404 Cost Management 100
and Statistics
BCM 305 Banking and Insurance 100 BCM 405 Marketing Management 100
BCM 306 Goods and Services Tax(GST) 100 BCM 406 Quantitative Techniques 100
and Methods

Subjects/Papers for B. Com Semester- V & VI

Semester -V Semester-VI

Course Course Title Maximum Course Course Title Maximum

Code Marks Code Marks
BCM 501 Income Tax Laws 100 BCM 601 Direct Tax Laws 100

BCM 502 Management 100 BCM 602 Financial Management 100

Accounting
BCM 503 Indian Economy 100 BCM 603 Issues in Financial 100
Reporting

BCM 504 Production and 100 BCM 604 Social and Business 100
Operations Management- Ethics
I
BCM 505 Entrepreneurship and 100 BCM 605 Operations Research 100
Small Business
BCM 506 Financial Markets & 100 BCM 606 Sectoral Aspects of 100
Services Indian Economy

.
 SYLLABI FOR B.COM FOR THE EXAMINATION OF 2020-21 ONWARDS

1. Examination in each subject for B.Com will be of 3 hours duration.

2. There will be no objective type questions in external theory papers.
3. Students are required to have the knowledge of the developments in the subject up to
6months before the examination.
4. Use of non-programmable calculators by the students in the Examination Hall is allowed.
The calculators will not be provided by the University/College to the examinees.
5. Tutorial classes will be held as notified in the Scheme of Examination for the session2014-15
and 2015onwards.
6. The following categories of the students shall be entitled to take the option of History
andCulture of Punjab (HCP) in lieu of Punjabi as compulsory subject:
 Students who have not studied Punjabi up to Class10th.
 Wards of defence personnel and Central government employee/employees, who are
transferable on all India basis.
 Foreigners.
7. 20% marks in each paper will be internal assessment based on MCQ’s in each Subject will be
shared via Googleforms.

INSTRUCTIONS FOR THE PAPER SETTERS AND FOR STUDENTS INFORMATION

Note: The question paper of each subject covering the entire course shall be divided into three sections
Section A (20 marks)
This section will have 6 short answer questions from the entire syllabus. Students are required to
attempt 4 questions from this section. Each question will carry 5 marks; the total weightage being
20marks.

Section B (30 marks)

This section will consist of essay type/numerical questions from Unit I of the syllabus. The candidate
will be required to attempt two questions out of four questions. Each question will carry 15 marks; the
total weightage being 30 marks.

Section C (30 marks)

This section will consist of essay type/numerical questions from Unit II of the syllabus. The candidate
will be required to attempt two questions out of four questions. Each question will carry 15 marks; the
total weightage being 30marks.

Important Note : In all numerical papers the paper setter is required to set numerical questions as
follows:
Section A : Four numerical questions out of six questions.
Section B and C : At least two numerical questions out of four questions.
 SCHEME OF B.COM. COURSE (GENERAL AND HONS.) SEMESTER-I
BCM101 A: PUNJABI
Max. Marks : 50 marks.
Written : 45 marks.
Internal Assessment : 05 marks.
Time : 3hrs.

1. A Book of Punjabi. 20 marks

2. Essay Writing on National and International Problems. 10 marks
3. Translation of Business Advertisement from English to Punjabi 05 marks
4. Correct- Incorrect words 05 marks
5. Business Vocabulary 05 marks

Courses:

1. Galiey Chikkarh Door Ghar (Autobiography) by Dr. S.S. Wanjara Bedi, Publishers: Kasturi Lal &
Sons, Amritsar-Jalandhar.
Chapters 1 to 6
2. List of words of Business Vocabulary attached (Ato H)
Themes and Units:
1. Two questions from the book Galiey Chikkarh DoorGhar 6+6=12 marks
(With internal choice)
2. Short answer question(4outof6) 2×4=08 marks
3. Essay (1 out of 4) (National and International Problems) 10 marks
4. Translation of Business Advertisement from English to
Punjabi 05 marks
5. Correct-Incorrect words (5wordsoutof8) 05 marks

Business Vocabulary (5 words out of 8)

Business Vocabulary
1. Acceptance gqqtkBrh, ;thfeqsh
2. Account
b/yk
3. Accountant
b/ykeko
4. Acid Test Ratio
5. Ad Valorem s[ozs nB[[gks
6. Alternative Cost w[Zb nB[;ko
7. Amalgamation ftebgh bkrs
8. Amortization of Debts ;zfwôoD
9. Amortization of fixed Assets eof÷nK dk feôstko G[[rskB
10. Annuity
nub ;zgsh dh feôstko g{osh
11. Anticipated Prices
tkofôeh
12. Arbitration
nB[wkfBs ehwsK
13. Assets
14. Asset/Liability Statement ;kb;h, ftu'brh
15. Associated Companies ;zgsh
16. Authorized Capital bfjD/ ns/ d/D/ dk fuZmk
17. Audit ;zfwfbs ezgBhnK
18. Average nfXekfos g{zih
19. Average Productivity
b/yk gVskb
20. Average Income
n";s
21. Back Log
22. Balance Sheet n";s T[sgkdesk
23. Barter n";s nkwdB
24. Bilateral Agreement fgSbk pekfJnk
25. Bill of Exchange ô/ô ;koDh
26. Bond t;s tNKdok
27. Book Value
d' fXoh ;wM"sk
28. Book Keeping
j[zvh
29. Bounty
foDFgZso
30. Break-Even Point
31. Breach of Trust feskph w[Zb
32. Broker tjh yksk
33. Capital Account fBo:ks nB[dkB
34. Capital Expenditure ;wkB fpzd{
35. Capital Formation nwkBs ftu fõnkBs
36. Capital Gains
dbkb, pq'eo
37. Capital Goods
g{zihrs yksk
38. Cash Balance
39. Cash Book g{zih o{g you
40. Cash Ratio
g{zih fBowkD
41. Circulating Capital
g{zih o{g bkG
42. Commerce
43. Commercial Capital g{zih o{g t;sK
44. Commodity Bed pekfJnk
45. Company o'eV tjh
46. Competition Bed nB[gks
47. Corporation wkoehN ftu bZrh g{zih
48. Cost Account
ekwo;, tDi, tgko
49. Cost of Production
tDih g{zih
50. Current Account
T[gG'rsk t;s
51. Current Liabilities
52. Debenture ezgBh
53. Debt Management gqsh:'rsk
54. Deferred Payment fBrw
55. Deflation bkrs b/yk
56. Demand deposit T[sgkdB dh bkrs
57. Demonstration Effect
ukb{ b/yk
58. Depreciation
ubzs d/DdkohnK
59. Depression
60. Devaluation vhp?Auo
61. Discount Rate foDFgqpzX
62. Disinvestment o'e/ j'J/ G[rskB
63. Dividend w[Zdok ft;chsh
64. Distribution s[ozs G[rskBh iwQK yksk
65. Document of Title
gqdoôBh gqGkt
66. Double Entry
w[Zb xNkJh
67. Economic Indicator
nkofEe wzdk
68. Entrepreneur
69. Excise Duty eoz;h dk ntw{bD
70. Export Tax eN"sh do
71. Expenditure ftfBt/ô
72. Fair Trade bkGFnzô
73. Finance ftsoD
74. Financial Penalty
jZe d;skt/÷
75. Fine Paper
d{jok fJzdoki
76. Firm
nkofEe ;{ue
77. Firm Offer T[Zdwh
78. Fiscal Policy
T[sgkdB eo
79. Fiscal Year
fBo:ks eo
80. Fixed Capital
81. Fixed Costs you
82. Floatation T[fus tgko
83. Foreign Exchange ftZs
84. Fringe Benefit ftZsh dzv
85. Giffen Goods T[Zsw j[zvh
86. Glut
cow
87. Goods Account
gZeh g/ôeô
88. Gross Profit
ftZsh Bhsh
89. Hidden Tax
90. Hoarding ftZsh ;kb
91. Holding Company ;EkJh g{zih
92. Human Capital ;EkJh you/
eo÷k ukb{ eoBk
ftd/ôh w[Zdok
T[gob/ bkG
frøB t;sK
Gowko
wkb b/yk
e[Zb bkG
b[gs eo
÷yhokpk÷h
fB:zsoe ezgBh
wB[Zyh g{zih

BCM101B HISTORY AND CULTURE OF PUNJAB–I

Instructions for the paper-setter and candidates: (for paper in Semester I & II)

1. The syllabus has been divided into four Units.

There shall be 9 questions in all. The first question is compulsory and shall be short answer type
containing 10 short questions spread over the whole syllabus to be answered in about 25 to 30 words
each. The candidates are required to attempt any 5 short answer type questions. Each question will carry
1 mark. Rest of the paper shall contain 4 units. Each Unit shall have twoessay type questions and the
candidate shall be given internal choice of attempting one question
 from each Unit-IV in all. Each question will carry 10 marks.
2. For private candidates, who have not been assessed earlier for internal assessment, the marks
secured by them in theory paper will proportionately be increased to maximum marks of the
paper in lieu of internalassessment.
The paper-setter must put note (2) in the question paper.
3. One question from Unit-IV shall be set on themap.

Explanation:

1. Each essay type question would cover about one-third or one-half of a topic detailed in
thesyllabus.
2. The distribution of marks for the map question would be asunder : Map : 06 Marks
Explanatory Note : 04 Marks
In case a paper setter chooses to set a question of map on important historical places, the paper setter will
be required to ask the students to mark 6 places on map of 1 mark each and write explanatory note on any
two of 2 marks each.
3. The paper-setter would avoid repetition between different types of question within one
questionpaper.

PAPER : HISTORY AND CULTURE OF PUNJAB FROM THE EARLIEST TIMES TO 1849

Max. Marks : 50
Theory : 45
InternalAssessment : 05
Time : 3 Hours

Objectives : To introduce the students to the history of the Punjabregion.

Pedagogy : Lectures, library work anddiscussions.

UNIT I
1. Harappan Civilization: extent and town planning andsocio-economic life.
2. Life in Vedic Age: socio-economicand religious.
3. Growth of Jainism and Buddhism in Punjab onthe region.

UNIT II
4. Society and Culture under Maurayas
5. Society and Culture under Gupta
6. Cultural Reorientation: main features of Bhakti; origin and developmentof Sufism

UNIT III
7. Evolution of Sikhism: teaching of Guru Nanak; Institutional Development -Manji, Masand,
Sangatand pangat.
8. Transformation of Sikhism: martyrdom of Guru Arjan; martyrdom of Guru Tegh Bahadur and
itsimpact.
9. Institution of Khalsa: newbaptism; significance
UNIT IV
 10. Changes in Society in 18th century: social unrest; emergence of misls and institutions- rakhi,
gurmata,dalkhalsa.
11. Society and Culture of the people under MaharajaRanjit Singh
MAP (of undivided physical geographical map of Punjab): Major Historical Places: Harappa,
Mohenjodaro, Sanghol, Ropar, Lahore, Amritsar, Kiratpur, Anandpur Sahib, Tarn Taran, Machhiwara,
Goindwal, Khadur Sahib.

Suggested Readings:
1. Joshi, L.M (ed.) : History and Culture of the Punjab, Part-I, Publication Bureau,
Punjabi University,Patiala,1989 (3rdedn.)
2. Joshi, L.M and Singh : History and Culture of the Punjab, Vol. I, Punjabi University,Fauja
(ed.) Patiala,1977
3. Prakash, Buddha : Glimpses of Ancient Punjab, P.U.,Patiala,1983
4. Thapar, Romila : A History of India, Vol. I, PenguinBooks,1966
5. Basham, A.L : The Wonder That was India, Rupa Books, Calcutta (18th rep.),1992
6. Sharma, B.N : Life in Northern India, Munshi Ram Manohar Lal,Delhi,1966
7. Singh,Kirpal : History and Culture of the Punjab, PartII(Medieval Period),
Publication Bureau, Punjabi University, Patiala 1990(3rdedn.).
8. Singh,Fauja (ed.) : History of the Punjab, Vol.III, Punjabi University,Patiala1972
9. Grewal,J.S. : The Sikhs of the Punjab, the New Cambridge History of India,
Orient Longman, Hyderabad, 1990.
10. Singh, Khuwant : A History of the Sikhs, volI: 1469-1839, Oxford University Press
Delhi,1991.
11. Chopra,P.N., Puri, B.N. : A Social, Cultural and Economic History of India, Vol. II, and Das,
M.N. Macmillan, Delhi, 1974.
12. Hussain,Yusuf : Glimpse of Medieval Indian Culture, Asia Publishing
House,Bombay,1973(rep.).

Note: The following categories of the students shall be entitled to take option of History & Culture of Punjabin lieu of
Punjabi as compulsory subject:

A. That the students who have not studied Punjabi up toclass10th.

B. Ward of / and Defence Personnel and Central Govt. Employee/Employees whoare transferrable
onallIndia basis.
C. Foreigners

BCM 102: ENGLISH AND BUSINESS COMMUNICATION SKILLS

Note:

(i) There will be one paper of 80 marks. 10 marks are reserved for the Internal Assessment and
10 for the Practical Work. Total is 100.

(ii) The paper shall consist of Two Units. Unit I will be text specific and Unit II shall deal with
different aspects of communication and language learning skills.
(iii) For Unit I, the prescribed text is Ten Mighty Pens, ed., K.A. Kalia (Oxford University Press),
The relevant sections, however, areas follows:

I. The Model Millionaire : Oscar Wilde

II. The Gift of the Magi : O.Henry
III. The Judgement-seat of Vikramaditya : Sister Nivedita
IV. Fur : Saki
V. A. Marriage Proposal : AntonChekhov

(iv) For Unit II, there is no prescribed text, only suggested reading, listed towards the end. Unit
IIshall consist of the followingsub-units:

Business Communication: It shall focus on different aspects of communication in general and business
communication in particular, communication within organizations, types of communication, and significance of
positive attitude in improving communication.

Writing Skills: Letters of all kinds, tender notices, auction notices, public notices; memos and advertisements
relating to sales/marketing.

Practical Work: To impart the skills of Personal Interview and public speaking like Declamation and Debate.

Practical Work:

There will be viva-voce examination of 10 marks which will include Debate, Declamation and Personal
Interview.

Note : In case of private candidates and students of School of Open Learning, the marks obtained by
them out of 80 will be proportionately increased out of100.

Testing Scheme:

The examination paper shall be divided into two sections, corresponding to two units already proposed in the
syllabus. The distribution of questions and marks in Section I shall be as follows:

Q. 1. It shall consist of five short question/answers (not exceeding 100-12 Marks

120 words) out of which a student will be expected to attempt
any three. This question shall be based upon the prescribed text
Ten Mighty Pens.

Q. 2. It shall consist of two long question/answers (not exceeding 300-10 Marks

350 words) out of which a student will be expected to attempt
only one. This question shall have internal choice, be based upon
the prescribed text Ten Mighty Pens.
 Note: The questions 1& 2 should be so designed as to cover all the chapters prescribed.

Q. 3. It shall consist of an Unseen Passage for Comprehension (not 12 Marks

more than 300 words), with minimum five questions at the end.
These questions should be designed in such a way that we are
able to test a student's comprehension ability, language/
presentation skills and vocabulary etc.

Q. 4. It shall exclusively be a test of vocabulary, but designed strictly6 Marks

on the lines of various exercises given at the end of each chapter
in the prescribed text. The candidate shall be given six words in
one column and asked to match them with words/meanings in the
next column.

Section II (Based upon Unit II)

Q. 5. This question shall test a students' ability to write business letter 10 Marks
of various kinds (in not more than 250 words). There will be
Internal Choice in the question.
Q. 6. This question shall be on Memos, Tender Notices/Auction 20 Marks 5x4=20
Notices/Public Notices/ Advertisements.( have to attempt four of
5 marks each)
Q.7. Two short questions to test the students' understanding of various 10 Marks
aspects of business communication.

Suggested Reading:

1. Business Communication, Ed., Om P. Juneja&Aarti Mujumdar, Hyderabad:Orient Blackswan.

2. Textbook of Business Communication, Anjali Kalkar, R.B. Suryawanshi,
AmlanjyotiSengupta,,Hyderbad:OrientBlackswan.
3. 50 Ways to Improve Your Business English…without too much effort, KenTaylor,
Hyderabad:OrientBlackswan.

BCM103: PSYCHOLOGY FOR MANAGERS

Objective: The objective of the paper is to provide broad understanding about basic concepts and techniques of
human behaviour to the students.

UNIT- I
Introduction: Concepts, Definitions; Need and Importance of OrganisationalBehaviour for Managers,
Contributing Disciplines of OB. Nature and Scope, OrganisationalBehaviour Models. Individual Behaviour:
Introduction and Meaning, Factors Affecting Individual Behaviour, Models of Individual Behaviour
Personality: Meaning, Characteristics, Determinants and Theories of Personality Perception: Nature &
Importance, Perception Process, Perpetual Errors and Distortions.
Attitudes and Values: Components, Sources and Measurement of Attitudes. Concept, Sources and Types ofValues.

UNIT II:
Motivation: Meaning and Importance of Motivation, Theories of Motivation, Morale. Inter Personal Behaviour
and Transactional Analysis (TA).
Leadership: Definition, Importance, Leadership Styles, Models and Theories of Leadership . Conflict
Management: Traditional vis-a-vis Modern View of Conflict, Types and Causes of Conflict, Conflict Resolution.
Reference books:
1. Robbins, Stephens P.,OrganisationalBehaviour
2. French, W and C. Bell, Organisational Development
3. Davis, Keith, Human Behaviour at Work:OrganisationalBehaviour
4. Luthans, Fred,OrganisationalBehaviour
5. Harold Weihrich, Koontz, EssentialsofManagement
6. Robbins, Stephens P., OrganisationalBehaviour Concepts, controversiesandApplications.

BCM 104: BUSINESS ECONOMICS-I

Objective: To study the basic concepts of microeconomics relevant for Business decision making and helping the
students to understand the application of economic principles in business management

UNIT – I
Consumer Behaviour
Utility Approach: Meaning, Types, Relationship between Marginal Utility and Total Utility, Law of Diminishing
Marginal Utility, Law of Equi-Marginal Utility, Consumer Equilibrium, Derivation of DemandCurve.
Indifference Curve Approach: Properties, Consumer Equilibrium, Price Effect, Income Effect, Substitution Effect,
Price Effect a combination of Income Effect and Substitution Effect.
Law of Demand
Elasticity of Demand: Definitions, Types, Measurement, Factors and Importance.

UNIT-II
Production and Revenue
Production Function : Laws of Returns, Law of Variable Proportion and Returns to Scale.
Cost and Cost Curves : Concept of Nominal Real Economic Implicit, Explicit and Opportunity Cost, Cost Curve
under Short-run and Long-run, Relationship between Average Cost and Marginal Cost.
Revenue Curves : Concept of Total Average and Marginal Revenue under different Market Conditions,
Relationship between Average Revenue, Marginal Revenue and Elasticity of Demand.
Perfect Competition: Features, Equilibrium of Firm, Equilibrium of Industry, Role of Time element in Price
Determination.
Monopoly: Feature, Equilibrium of Firm/Industry, Price Discrimination and Its Types. Monopolistic
Combination: Features, Price-Output Policy of the Firm. Selling Cost, Meaning, Effects, Equilibrium of Firm with
respect to Selling Cost.

Reference books:
1. Dwivedi, D.N. Managerial Economics, 7th Edition, Vikas PublishingHouse.
2. Salvatore, D. Managerial Economics in a Global Economy, 6th Edition, Oxford University Press.
3. Peterson, L. and Jain Managerial Eco., 4th Edition, PearsonEducation.
4. A. Kontsoyianis; ModernMicro-Economics.
5. M. Adhikary ; BusinessEconomics.

BCM 105: PRINCIPLES OF FINANCIAL ACOUNTING

Objective: The objective of this paper is to help students to acquire conceptual knowledge of financial accounting
and to impart skills for recording various kinds of business transactions.
UNIT – I
Generally Accepted Accounting Principles (GAAP): Accounting Concepts and Conventions: their Nature,
Purposes and Limitations. Introduction to Accounting Software and Tally.
Financial Statements of Sole Proprietor and Partnership Firm (with adjustments): Income Statement, Balance
Sheet
Branch Accounting: Dependent and Independent Branches (Excluding Foreign Branches). Departmental
Accounting: Meaning, Needs, Advantages, Apportionment of Expenses, Inter Departmental Transfers and
Provision for Unrealised Profit.

UNIT – II
Accounting for Consignment. Accounting for Joint Venture.
Accounting for Dissolution of Partnership Firm; Insolvency of Partners (excluding Sale to a Company)and
Piecemeal Distribution.
Royalty Accounts

Practical work:
1. Practical Accounting work using TallySoftware

Reference books:
1. Shukla and Grewal – Advanced Accounting, S. Chand Publication, NewDelhi.
2. R.L. Gupta and V.K. Gupta - Advanced Accounting, Sultan Chand Publication, New Delhi.
3. T.S. Reddy & A. Murthy – Financial Accounting, Margham Publications, Chennai.
4. P.C. Tulsian – Financial Accounting, S.ChandandSons.

BCM 106: COMMERCIAL LAW

Objective : The main objective of the paper is to acquaint the students with general CommercialLaws.
UNIT I
Indian Contract Act, 1872: Definition & Nature of Contract, Classification; Offer & Acceptance; Consideration;
Capacity of Parties; Free Consent; Legality of Objectives; Void Agreements; Performance of Contracts;
Discharge of Contract; Contingent Contracts; Quasi Contracts; Remedies for Breach of Contract.

UNIT II
Special Contracts: Indemnity & Guarantee; Bailment & Pledge; Contract of Agency. Introduction toRight to
Information Act, 2005
The Consumer Protection Act, 2019: Introduction, Objectives Commencement & Application,Definitions,
Salient Features, Grievance Redressal Machinery.

Reference books:
1. Avtar Singh : The Principles ofMercantileLaw
2. M.C.Kuchhal : Business Law
3. N.D.Kapoor : Business Law
4. P.R.Chandra : Business Law, Galgotia,NewDelhi
5. Gogna : Mercantile Law,S.Chand
6. M.S.Shukla : Business Law, SultanChand.

Practical Work
1. How to file an application under Consumer ProtectionAct
2. Short case studies to be included in sectionA

BCM 107: PRINCIPLES AND PRACTICES OF MANAGEMENT

Objective: The objective of the paper is to help the students in understanding the process of business
management and its functions.

UNIT I
Management: Nature, Definitions, Scope, Levels, Process and Significance of Management. Development of
Management Thoughts: Classical, Neo-Classical Systems, Contingency and Contemporary Approaches to
Management (Drucker, Porter, Prahalad, Senge and Tom Peters)

Planning: Concept, Process, Nature, Steps in Planning, Significance and Types. Decision Making:Concept and
Process, Types of Decisions, Management By Objectives (MBO).

Organization: Concept, Nature, Process, Significance, Types, Organisational Structure, Committees,Span of

Control. Authority and Responsibility.Delegation, Decentralization and Departmentation.

UNIT II
Direction: Concept, Features, Importance and Limitations of Direction. Elements of Direction-Supervision,
Motivation, Leadership and Communication
Coordination: Concept, Features, Importance and Limitations of Coordination. Internal and ExternalCoordination
Control: Concept, Features, Importance and Limitations of Control. Control Process. Essentials of aGood
Control System.Techniques of Control. Relationship between Planning and Control

Reference books:
1. Peter F. Drucker, ‘The Practice ofManagement’
2. Weihrich and Koontz, ‘Essentials ofManagement’
3. Stoner and Freeman, ‘Management’
4. David R Hampton, ‘ModernManagement’
5. Stephen P Robbins, David A DeCenzo, ‘Fundamentals of Management, Essential Concepts
andApplications’

SEMESTER-II

SCHEME OF B.COM. COURSE (GENERAL AND HONS.)

BCM201 A: PUNJABI
Max.Marks : 50marks.
Written : 45marks.
Internal Assessment : 05marks.
Time : 3hrs.
1. A BookofPunjabi. 20marks
2. BusinessCorrespondence:Letters 10marks
3. Punctuation 05marks
4. BusinessAdvertisement 05marks
5. BusinessVocabulary 05marks
Courses:
1. Galiey Chikkarh Door Ghar (Autobiography) by Dr. S.S. Wanjara Bedi, Publishers: Kasturi
Lal& Sons, Amritsar-Jalandhar.
Chapters 7 to 12.
2. List of words of Business Vocabulary attached (I toZ)
Themes and Units:
Two questions from the book Galiey Chikkarh Door Ghar. (With internal choice) 6+6=12marks

1. Short answer question(4outof 6) 2 x4=08marks

2. Business Correspondence: Letters 10marks
3. Punctuation= 05marks
4. BusinessAdvertisement (Punjabi)= 05marks
5. BusinessVocabulary= 05marks

Suggested Readings
Punjabi Viyakaran by Dr. Harkirat Singh, Punjab State University Text-book Board, Chandigarh.
Business Vocabulary

1. Imperfect Competition
ng{oD w[ekpbk
2. Imperfect Market
ng{oD wzvh
3. Imports
nk:ks
4. Import Duty
5. Imputed Income nk:ks eo
6. Imprest Account nko'fgs nkwdB
7. Income Statement g/ôrh b/yk
8. Index of Profit nkwdB fuZmk
9. Income Tax bkG ;{ue
10. Inflation
nkwdB eo
11. Intangible Assets
w[dok ;chsh
12. Investment
n;E{b b?DdkohnK
13. Invoice
14. Jobber fBt/ô
15. Job Casting phue
16. Joint Venture ;Nke nkVQsh
17. Labour bkrs fBoXkoD
18. Laissez Fair ;KMk T[Zdw
19. Lease Holding Building and Property
feos
20. Ledger
y[ZbQh ftt;Ek
21. Ledger Folio
gZN/ Ós/ fJwkos ns/ ikfJdkd
22. Liabilities
23. Liquid Capital õksk
24. Market yksk gzBk
25. Marketable Goods d/DdkohnK
26. Mechanization jk÷o g{zih
27. Mercantilism wzvh
28. Monetary System
fteD:'r t;sK
29. Money of Account
wôhBheoB
30. Monopoly
tgkotkd
31. Multiple Taxation
32. Mortgage w[Zdok gqpzX
33. Net Investment b/y/ dh w[Zdok
34. Net Profit J/ekfXeko
35. Notice of Stoppage nB/e o{g eokXkB
36. Office Expenses Account ofjD, froth
37. Oligopoly
fBo'b fBt/ô
38. Open Market Operations
fBo'b bkG
39. Over Due
40. Over Head Cost o'e ;{uBk
41. Partnership døsoh õou b/yk
42. Payable Accounts r[ZN nfXeko
43. Preference Shares y[ZbQk wzvh ftjko
44. Premium fwnkd g[Zrh
45. Price Control
pZMh bkrs
46. Production
fjZ;/dkoh, ;KMhdkoh
47. Profit Margin
d/D:'r b/y/
48. Proprietor
49. Quasi Negotiable Instrument soihjh fjZ;/
50. Quotas gqhwhnw
51. Quotation ehws fB:zsoD
52. Rate of Exchange T[sgkdB
53. Ready Delivery bkG nzô
54. Real Wages
;zgsh wkbe
55. Rebate
noX ftZeoh:'r j[zvh
56. Recession
e'N/
57. Receivable Accounts
58. Redemption of Mortgage w[Zb ;{uh
59. Receipts and Payment Account tNKdok do
60. Rent fsnko wkb
61. Rent Account tk;sfte wid{oh
62. Reserve Price S'N, eN"sh
63. Revenue
nkofEe wzdh dk d"o
64. Sales Transfer Order
b?D:'r b/y/
65. Security Market
ofjD S[vkT[Dk
66. Service Goods
67. Shares gqkgsh ns/ ndkfJrh b/yk
68. Share Capital feokfJnk
69. Share Holder brkB b/yk, feokfJnk b/yk
70. Share Market okythA ehws
71. Short Bills nkwdB
72. Slump ftZeoh fJzsekb j[ew
73. Speculation
gqshG{sh pkiko
74. Sole Proprietorship ;/tk t;sK
75. Speculative Motive
ô/no, fjZ;/
76. Staple Good
ô/no g{zih
77. Statutory Company
78. Stock nzô Xkoe
79. Stock Exchange ô/no pkiko
80. Subsidiary Company nbgekbh j[zvhnK
81. Surety wzdk
82. Tariff ;ZNk nB[wkB
83. Tax Exemption
J/eb wkbeh
84. Tax Base
;ZNk ;[Gkth wzst
85. Tax Evasion
gqw[Zy tgkoe t;s
86. Tax Equity
87. Tender ekB{zB nXhB ;Ekfgs ezgBh
88. Terms of Payment Gzvko, ;Nke
89. Terms of Trade ok; dh wzvh, ô/no pkiko
90. Trademark ;jkfJe ezgBh
91. Transactions ÷kwB
92. Transfer Means do ;{uh
93. Under Value
eo S'N
94. Unproductive Expenditure
eo nkXko
95. Unproductive Labour
96. Validity Period eo u'oh

97. Vertical Integration eo ;wBhsh

98. Wages N?Avo
99. Wages Account G[rskB dhnK ôosK
100. Wage Goods tgko dhnK ôosK
101. Wage Book wkoek
102. Wharf age
;"d/, b?D d/D
103. Write Off
j;sKsoD ;kXB
104. Working Capital
105. Yield xZN w[ZbnzeD
106. Zero Rate of Interest nD-T[gikT{ you
nD-T[gikT{ feos
gqwkfDs fwnkd
;wo{g ;zxNB
wid{oh
T[ios b/yk
 wid{oh t;sK

T[ios tjh

wk;{b, T[sQokJh
tZN/ yks/ gkT[Dk
ubzs g{zih

T[gi, gqkgsh
ftnki dh ÷ho' do

Semester II

BCM201 B HISTORY AND CULTURE OF PUNJAB IN THE COLONIAL AND POSTINDEPENDENCE TIMES

INSTRUCTIONS FOR THE PAPER –SETTER AND CANDIDATES: (FOR PAPER in Semester
1 AND 2)

1. The syllabus has been divided into four Units.

There shall be 9 questions in all. The first question is compulsory and shall be short answer type
containing 10 short questions spread over the whole syllabus to be answered in about 25 to 30 words
each. The candidates are required to attempt any 5 short answer type questions Each question will carry
1 mark. Rest of the paper shall contain 4 units. Each Unit shall have twoessay type questions and the
candidate shall be given internal choice of attempting one question from each Unit-IV in all. Each
question will carry 10 marks.
2. For private candidates, who have not been assessed earlier for internal assessment, the marks
secured by them in theory paper will proportionately be increased to maximum marks of the
paper in lieu of internal assessment.
The paper-setter must put note (2) in the question paper.
3. One question from Unit-IV shall be set on the map.
Explanation:
1. Each essay type question would cover about one-third or one-half of a topic detailed inthe
syllabus.
2. The distribution of marks for the map question would be asunder : Map : 6Marks
Explanatory Note : 4 Marks
In case a paper setter chooses to set a question of map on important historical places, the paper setter will
be required to ask the students to mark 6 places on map of 1 mark each and write explanatory note on any
two of 2 marks each.
3. The paper-setter would avoid repetition between different types of question within one
question paper.
PAPER: HISTORY AND CULTURE OF PUNJAB IN THE COLONIAL AND POST
INDEPENDENCETIMES
Max.Marks : 50
Theory : 45
InternalAssessment : 05
Time : 3 Hours
Objectives: To introduce the students to the history of Punjab region in modern times.
Pedagogy: Lectures, library work and discussions.

UNIT I

1. Introduction of Colonial Rule in Punjab: Annexation of Punjab; Board of Administration

2. Western Education: Growth of Education and rise of middle classes
3. Agrarian Development: Commercialization of agriculture; canalization and colonization.
UNIT II

4. Early Socio Religious Reform: Christian Missionaries; Namdharis;Nirankaris.

5. Socio Religious Reform Movements: activities of Arya Samaj; Singh sabhas; Ahmadiyas.
6. Development of Press & literature: growth of print Technology; development inliterature

UNIT III

7. Emergence Of Political Consciousness: Agrarian uprising of 1907; GhadarMovement.

8. Gurudwara Reform Movement: JallianwalaBagh; foundation of SGPC and Akali Dal; Morchas.
Activities ofBabbarAkalis.
9. Struggle for Freedom: activities of revolutionaries -Naujawan Bharat Sabha; KirtiKissan Movement;
participation in mass movements – non co-operation, civil disobedience, Quit India.

UNIT IV

10. Partition and its Aftermath: resettlement;rehabilitation

11. Social Concerns In Post Independence Punjab: language; immigration; socio-economic issues.
12. MAP (Physical geographical map of undivided punjab): Major Historical places: Delhi, Kurukshetra,
Jaito, Ferozepur, Ambala, Amritsar, Lahore, Ludhiana, Qadian, Jalandhar, Lyallpur,Montgomery.

Suggested Readings:

1. Singh,Kirpal : History and Culture of the Punjab, PartII (MedievalPeriod), Publication Bureau,
Punjabi University, Patiala 1990(3rdedn.).
2. Singh,Fauja(ed.) : History of the Punjab, Vol.III, Punjabi University,Patiala1972.
3. Grewal,J.S. : The Sikhs of the Punjab, the New Cambridge History of India, Orient
Longman,Hyderabad,1990.
4. Singh,Khushwant : A History of the Sikhs, volI: 1469-1839, oxford UniversityPress,. Delhi,1991.
5. Chopra, P.N.,Puri, B.N.:A Social, Cultural and Economic History ofIndia,Vol.II, AndDas,M.N.
 Macmillan,delhi,1974.

BCM 202 : ENGLISH AND BUSINESS COMMUNICATION

Note:

(i) There will be one paper of 80 marks. 10 marks are reserved for the Internal Assessment and
10 for the Practical Work. Total is 100.

(ii) The paper shall consist of Two Units. Unit I will be text specific and Unit II shall deal with
different aspects of communication and language learning skills.

(iii) For Unit I, the prescribed text is Ten Mighty Pens Issues ed. K.A. Kalia (OxfordUniversity
Press).

The relevant sections, however, are as follows:

I. Chandalika:RabindranathTagore
II. A Bachelor's Complaint of the Behaviour of Married People: Charles Lamb
III. El Dorado:R.L.Stevenson
IV. Bores :E.V.Lucas
V. The Art of the Essayist :A.C. Benson
(iv) For Unit II, there is no prescribed text, only suggested reading, listed towards the end, Unit
IIshall consist of the following sub-units:

Writing Skills: This section shall focus on business précis-writing, curriculum vitae; short formal reports(not
exceeding 200 words).

Modern Forms of Communication: Here special emphasis shall be given to teaching the format of e- mails, Fax
Messages, Teleconferencing, Audio-Visual Aids and Power-Point Presentations. Apart from this, the students
shall also be given basic lessons in Effective Listening, Non-Verbal Communication, How to Prepare for Group
Discussionetc.

Practical Work: To impart skills of Group Discussion.

Practical Work: There will be viva-voce examination of 10 marks which will include Group Discussion. The
students will appear in the group of 10 students for viva-voce.

Note: In case of private candidates and students of School of Open Learning, the marks obtained by
them out of 80 will be proportionately increased outof100.

Testing Scheme: The examination paper shall be divided into two sections, corresponding to two units
already proposed in the syllabus. The distribution of questions and marks in Section I shall be
asfollows:Section I (It is text-based and corresponds to Unit I in the syllabus)
 Q. 1. It shall consist of five short question/answers (not exceeding 100- 12 marks
120 words) out of which a student will be expectedto
attempt any three. This question shall be based upon the prescribed
text Ten Mighty Pens.

Q. 2. It shall consist of two long question/answers (not exceeding 300-10 marks

350 words) out of which a student will be expected to attempt only
one. This question shall have internal choice, and be based upon
the prescribed text Ten Mighty Pens.

Note: The questions 1& 2 should be so designed as to cover all the chapters prescribed.

Q.3. It shall consist of an Unseen Passage for Comprehension (not12 marks

more than 300 words), with minimum six questions at the end.
These questions should be designed in such a way that we are able
to test a student's comprehension ability, language/ presentation
skills and vocabulary etc.

Q.4. It shall exclusively be a test of vocabulary, but designed strictly on6 marks
the lines of various exercises given at the end of each chapter in
the prescribed text. The candidate shall be given six words in one
column and asked to match them with words/meanings in the
nextcolumn.

Section II (Based upon Unit II)

Q.5. The students shall be asked to write a short survey report on a10 marks
situation, incident, business problem, or the possibility of starting a
new commercial venture (in about 150-200 words). The students
shall be given an internal choice in thisquestion.

Q.6. This will test the students' ability to write a Précis. A passage of10 marks
about 200 words shall be given and the students shall have to write
a précis of about 70 words (including the title).

Q.7. Definition/format of Modern forms of communication to be tested-10 marks

Listening - Non verbal communication, e-mail, fax,
teleconferencing etc.

Q.8. Curriculum Vitae 10 marks

Suggested Reading:
1. Business Communication, Ed., Om P. Juneja&Aarti Mujumdar, Hyderabad: Orient Blackswan.
2. 50 Ways to Improve Your Business English…without too much effort, KenTaylor, Hyderabad:
Orient Black swan.
3. 50 Ways to Improve Your Business English…without too much effort, KenTaylor, Hyderabad:
Orient Blackswan.

BCM 203: E- COMMERCE

Objective: The objective of this paper is to provide fundamental knowledge to the students about E- Commerce
so that they can better perform in any area of operation and can excel in the field of commerce with IT
specialization.

UNIT I
Electronic Commerce Framework, History, Basics and Tools of E-Commerce, Comparison of Web- based with
Traditional Business; Growth of E-Commerce – Present, Future and Potential.

E-Business: Meaning, Importance, Models Based on the Relationships of Transacting Parties (B2B, B2C, C2C
and C2B ), Present Status of E-Commerce in India, Regulatory Aspects of E- Commerce.

UNIT II
Changing Structure of Organisation – The Impact of E-Commerce on Various Business Sectors such as
Entertainment, Education, Health Services, Publishing and Financial Services.Socio- Economic Impacts of E-
Commerce.

Electronic Payment System: Types of Payment System — E-Cash and Currency Servers, E- Cheques, Credit
Cards, Smart Cards, Electronic Wallets and Debit Cards. Electronic Data Interchange, Digital Signatures,
Cryptography, Interoperatibility and Intercompatibility.

Reference books:
1. Diwan, Prag and Sushil Sharma: Electronic Commerce, A Manager’s Guide to E,BusinessVanity
BooksInternational,Delhi.
2. Kalakota, Ravi and Shinston Andrew B: Frontiers of Eletronic Commerce,AddisionWesley.
3. Minoli and Minoli: Web Commerce Technology Handbook, Tata McGraw Hill,NewDelhi.
4. Schneider, Gray P.: Electronic Commerce, Course Technology,Delhi.

BCM 204: BUSINESS ECONOMICS-II

Objective: The paper aims at providing the knowledge of basic concepts of the distribution and modern tools of
macro-economic analysis.

UNIT-I

Distribution
Wages : Meaning, Types, Marginal Productivity Theory of Wages, Modern Theory of Wages. Rent:Meaning
,Types, Ricardian Theory of Rent, Modern Theory of Rent, Quasi- Rent.
Interest: Meaning, Types, Classical Theory of Interest, Neo-Classical Theory of Interest, Liquidity
Preference Theory of Interest.
Profits: Nature, Types, Dynamic Theory of Profits, Innovation Theory of Profits, Risks Bearing Theoryof Profit,
Uncertainty Bearing Theory of Profits.

UNIT-II

Say’s Law of Market: Meaning, Implications, Classical Theory of Income Output andEmployment:Keynesian
Theory of Employment.
Effective Demand: Determination, Importance
Consumption Function: Meaning, Factors Influencing Consumption Function, Average and Marginal
Propensities to Consume, Propensity to Save, Psychological Law of Consumption and its Importance.
Investment: Meaning, Types, Factors Affecting Investment, Importance of Investment, Measures toRaise
Private Investment.
Multiplier: Meaning, Keynesian Income or Investment Multiplier, Leakages, Uses, Limitations ofMultiplier,
Multiplier and Under-Developed Countries.
Reference books:

1. Shapiro. E Macroeconomic analysis Galotia publications, NewDelhi.

2. Eugene Diulio Macro economics, 4th Edition, Tata McGraw Hills, Publishing Col. Ltd, New
Delhi.
3. Dornbusch R, Fisher,SandStartz,R Macro Economics, 8th Edition, Tata McGraw
HillsPublishing Co. Ltd., New Delhi.
4. Ackley,G. Macroeconomics: Theory and Policy, Macmillan, New York

BCM 205: CORPORATE ACCOUNTING

Objective: To provide knowledge about basic corporate accounting with the relevant accountingstandards.
UNIT I
Issue, Forfeiture, Reissue and Buy-Back of Shares, Redemption of Preference Shares.Right
Issue and Bonus Shares.
Final Accounts of Companies (including Managerial Remuneration & Profit Prior to Incorporation),

UNIT II

Underwriting of Shares and Debentures.Issue and Redemption of Debentures.

Accounts of Banking Companies Accounts of Insurance Companies.

Note :Accounting Standards are to be covered along with topics.

Practical Work:
1. Preparation of Final Accounts of Companies and criticalevaluation.
2. Comparison of annual reports of companies and disclosuresnorms.
Reference books:

1. R.L. Gupta and M. Radhaswamy – Advanced accounts – SultanChand.

2. Shukla Garewal and Gupta – Advanced accounts – S.Chand, NewDelhi.
3. D. Chanderbose – Advanced Accounting, Vol. I, PHI Learning Pvt.Ltd.
4. T.S. Reddy and A. Murthy – Corporate Accounting, Margham Publications,Chennai.

BCM 206: BUSINESS LAWS

Objective: The main objective of the paper is to acquaint the students about Business Laws.

UNIT– I

Sale of Goods Act, 1930: Contract of Sale of Goods, Conditions & Warranties; Transfer of Ownership;
Performance of the Contract: Remedial Measures; Auctionable Claims.

Negotiable Instruments Act, 1881: Definition, Acceptance and Negotiation, Rights and Liabilities of Parties,
Dishonor of Negotiable Instrument, Hundis, Bankers and Customers.

UNIT-II

Factories Act, 1948: Objectives; Definitions; Approval; Licensing & Registration of Factories; The Inspecting
Staff Health; Safety Welfare; Working Hours of Adults; Employment of Women; Child Labour – Issues and
Challenges; Leave withWages.

The Industrial Disputes Act, 1947: Scope & Object; Definitions; Authorities; Reference of Disputes; Procedure;
Powers & Duties of Authorities; Award & Settlement; Strikes & Lockouts; Lay-off & Retrenchment etc.

Note: short case studies to be included in Section A

Reference books:
1. Malik, K.L., Industrial Laws and Labour Laws, Eastern Book Company, Lucknow.
2. Kumar, H.L., Digest of Labour Cases, Universal Law Publishing Co P Ltd,New Delhi
3. Srivastava, S.C., Industrial Relations &Labour Laws, Vikas Publishing House(P)Ltd.
4. Sharma, J.P., Simplified Approach to Labour Laws, Bharat Law House (P) Ltd., New Delhi.
5. Sharma, J.P., Industrial Laws, Taxmann, NewDelhi.

BCM 207: HUMAN RESOURCE MANAGEMENT

Objective: The objective of the paper is to familiarize the students with the different aspects of managing human
resource in the organization.

UNIT – I
Human Resource Management: Introduction, Meaning and Definitions, Nature, Functions, Importanceand
Limitations of HRM. Contemporary Challenges in HRM.
Human Resource Planning; Introduction, Definitions, Features, Need for HR Planning, Objectives,Process, Factors
affecting HR Planning, Types, Benefits.
Job Analysis and Job Design: Introduction, Objectives, Benefits, Process, Techniques and Problems in
Job Analysis. Job Design- Meaning, Objectives and Techniques of Job Design.
Recruitment and Selection: Meaning and Definitions, Importance and Purpose, Process, Factors affecting
Recruitment, Sources of Recruitment, Methods, Constraints and Challenges of Recruitment. Recent Trends in
Recruitment. Selection: Meaning and Definition, Selection Process and Methods.

UNIT – II
Training and Development: Concepts, Importance, Identification of Training Needs. Types of Training: On the
Job and Off the Job Methods of Training. Designing and Evaluation of Training Programmes.Meaning of
Development, Difference between Training and Development.
Performance Appraisal: Concept, Objectives, Methods of Performance Appraisal; How to Make itEffective.
Internal Mobility and Transfers: Promotions, Demotions and Other Forms of Separations, Definitions, Purpose,
and Basis of Promotions. Transfer: Definitions, Purpose, Types and Transfer Policy.

Reference books:
1. Dessler, Personnel Human Resource Management, Prentice HallofIndia.
2. D A DeCenzo and S P Robbins, Personnel/ Human Resource Management,PrenticeHall of India.
3. Ian Beardwell and Len Holden, Human Resource Management,Macmillan.
4. Wendell French, The Personnel Management Process, Houghton Mifflin Co.,Boston...
5. M S Saiyadain, Human Resource Management,Tata McGraw

ENVIRONMENT, ROAD SAFETY EDUCATION, VIOLENCE AGAINST

WOMEN/CHILDREN AND DRUG ABUSE (SEMESTER – II)

* Total duration of the whole paper(Consisting of four parts) shall be of 2 hours, carrying 100 marks
in whole, divided into the rations of 40:20:20:20

Note: The syllabus has 15 topics to be covered in 20 hour lectures in total, with 2 lectures in each
topic from 2 to 11 and one each for the topics 1 and 12 to 15.
1. Environment Concept :
Introduction, concept of biosphere – lithosphere, hydrosphere, atmosphere; Natural resources – their need
and types; Principles and scope of Ecology; concepts of ecosystem, population, community, biotic
interactions, biomes, ecologicalsuccession.
2. Atmosphere:
Parts of atmosphere, components of air; pollution, pollutants, their sources, permissible limits, risks and
possible control measures.

3. Hydrosphere:
Types of aquatic systems; Major sources (including ground water) and uses of water, problems of the
hydrosphere, fresh water shortage; pollution and pollutants of water, permissible limits, risks and possible
control measures.

4. Lithosphere:
Earth crust, soil – a life support system, its texture, types, components, pollution and pollutants, reasons
of soil erosion and possible control measures.
5. Forests:
Concept of forests and plantations, types of vegetation and forests, factors governing vegetation, role of
trees and forests in environment, various forestry programmes of the Govt. of India, Urban Forests,
Chipko Andolan.

6. Conservation of Environment:
The concepts of conservation and sustainable development, why to conserve, aims and objectives of
conservation, policies of conservation; conservation of life support systems – soil, water , air, wildlife,
forests.

7. Management of Solid Waste:

Merits and demerits of different ways of solid waste management– open dumping, landfill, incineration,
resource reduction, recycling and reuse, vermicomposting and vermiculture, organic farming.

8. Indoor Environment:
Pollutants and contaminants of the in-house environment; problems of the environment linked to urban
and rural lifestyles; possible adulterants of the food; uses and harms of plastics and polythene; hazardous
chemicals, solvents and cosmetics.

9. Global Environmental Issues:

Global concern, creation of UNEP; Conventions on climate change, Convention on biodiversity;
Stratospheric ozone depletion, dangers associated and possible solutions.

10. Indian Laws on Environment:

Indian laws pertaining to Environmental protection: Environment (Protection) Act, 1986; General
information about laws relating to control of air, water and noise pollution. What to doto seek redressal.

11. Biodiversity:
What is biodiversity, levels and types of biodiversity, importance of biodiversity, causes of its loss, how
to check its loss; Hotspot zones of the world and India, Biodiversity Act, 2002.

12. Noise and Microbial Pollution:

Pollution due to noise and microbes and their effects.

13. Human Population and Environment:

Population growth and family welfare programme, Human Health. HIV-AIDS.Human Rights.

14. Social Issues:

Environmental Ethics: Issues and possible solutions, problems related to lifestyle, sustainable
development; Consumerisms and waste generation.

15. Local Environmental Issues:

Environmental problems in rural and urban areas.Problem of Congress Grass & other weeds, problems
arising from the use of pesticides and weedicides, smoking etc.
Practical

Depending on the available facility in the college, a visit to vermin composting units or any other
such non-polluting eco-friendly site or planting/caring of vegetation/trees could be taken.

Examination Pattern:

A qualifying paper of 40 marks comprising of forty multiple choice questions (with one correct and three
incorrect alternatives and no deduction for wrong answer or un-attempted question), and of 1 hour duration.

The students have to obtain 33% marks to qualify the paper. The marks are not added / included in the final mark
sheet.

UNIT II (ROAD SAFETY)

Concept and Significance of Road Safety.Role of Traffic Police in Road Safety.Traffic

Engineering – Concept & Significance.Traffic Rules & Traffic Signs.
How to obtain Driving License.
Traffic Offences, Penalties and Procedures.Common Driving mistakes.
Significance of First-aid in Road Safety.
Role of Civil Society in Road Safety.Traffic Police-Public Relationship.

Note: Examination Pattern :

 The Environment and Road Safety paper is 60marks.
 Sixty multiple choice questions (with one correct and three incorrect alternatives andno
deduction for wrong or un-attemptedquestions).
 The paper shall have two units: Unit I (Environment) and Unit II (RoadSafety).
 Unit II shall comprise of 20 questions with minimum of 1 question from each topics 1 to
10.The entire syllabus of Unit II is to be covered in 10hours.
 All the questions are to beattempted.
 Qualifying Marks 33 percent
 The paper setter is requested to set the questions strictly according to thesyllabus.

Suggested Readings
The Motor Vehicle Act, 1988 (2010), Universal Law Publishing Co. Pvt. Ltd., New Delhi.
Road Safety Signage and Signs (2011), Ministry of Road Transport and Highways, Government ofIndia.

Websites: www.chandigarhpolice.nic.inwww.punjabpolice.gov.inwww.haryanapolice.gov.in
www.hppolice.nic.in

SYLLABUS ON “VIOLENCE AGAINST WOMEN & CHILDREN” AT UNDER-GRADUATE

LEVEL
 UNIT III OF COMPULSORY PAPER ON ENVIRONMENT & ROAD SAFETY EDUCATIONAS PART OF
SEMESTER – II

Unit – III VIOLENCE AGAINST WOMEN & CHILDREN

1. Concept and Types of Violence: Meaning and Definition of violence; Types of Violence against
women – domestic violence, sexual violence (including rape), sexual harassment,
emotional/psychological violence; Types of Violence against children – physical violence, sexual
violence, verbal and emotional abuse, neglect &abandonment.
2. Protective Provisions of IPC on Domestic Violence & Sexual Violence against Women: Dowry
Death – Section304B;
Rape – Sections 375, 376(1), 376A, 376B, 376C, 376D and 376E; Cruelty – Section 498A;
Insult to Modesty – The Indian Penal Code does not define the word eve-teasing; there are three
sectionswhich deal with crime of eve-teasing. These are Sections, 294, 354 and 509of Indian Penal Code.
Section 509 of the Indian penal code defines (Word, gesture or act intended to insult the modesty of a
woman), Section 294 – (Obscene acts and songs) and Section 354 (Assault or criminal force to woman
with intent to outrage hermodesty);
Hurt & Grievous Hurt Provisions – Sections 319 to 326;Acid Attacks – Sections 326A and 326B;
Female Infanticide – Section 312, Section 313 of Indian Penal Code (Causing miscarriage without
women’s consent) and section 314;
Sexual Harassment – For providing protection to working women against sexual harassment, a new
section 354 A is added; 354 B (Assault or use of criminal force to women with intent to disrobe); 354 C
Voyeurism; 354 D (Stalking). All these provisions are added in IPC to protect women against acts of
violence through Criminal Law (Amendment) Act, 2013; Human Trafficking and Forced Prostitution-
Sections 370 and 370A

3. Protective Laws for Women:

Provisions of Protection of Women Against Domestic Violence Act 2005 – Definition, Powers of
the Magistrate and Protection Officers, Protection order, Residence order, Monetary relief,
Custody order and Compensatoryorder.

The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act,
2013 – Definition, Internal Complaint Committee, Local Complaint Committee, Procedure
adopted by Committee for punishing accused.

4. Protective Provisions of IPC regarding Sexual Violence againstChildren:

Section 293(sale etc. of obscene objects to young persons); 294 (obscene acts & songs); 305 (abetment of
suicide of child); 315 to 317 (act causing death after birth of a child etc.); 361 (kidnapping from lawful
guardianship); 362 (abduction); 363 (punishment for kidnapping); 363A (kidnapping or maiming a minor for
purposing of begging); 364A (kidnapping for ransom etc.); 366 (kidnapping etc. to compel woman for
marriage etc.); 366A (procuration of minor girl for illicit forced intercourse); 366B (importation of girl from
foreign country); 367 (kidnapping/abduction in order to subject person to grievous hurt, slavery etc.); 369
(kidnapping adductive child under 10 year with intent to steal from its person); 372 & 373 (selling &
buying minor for purposes of
 prostitutionetc.).

The Protection of Children from Sexual Offences Act, 2012: An overview of the POCSO, relevant
legal provisions and guidelines for the protection of children against sexual offences along with
punishments; role of doctors, psychologists & mental experts as per rules ofPOCSO.

Note: Instructions for Examination:

Unit III of the paper dealing with Violence against Women and Children is of 20 Marks.
It shall have 20 multiple-choice questions (with one correct and three incorrect choice options and no deduction of
marks for wrong or un-attempted questions). Minimum two questions from each topic must be covered.
All the questions are to be attempted Qualifying Marks 33 percent Duration of Examination 30 Minutes The
Paper Setter is requested to set the questions strictly according to the syllabus.

Pedagogy:
The entire syllabus of Unit III is to be covered in ten hours in total, with each lecture of one-hourduration.
The purpose behind imparting teaching-learning instructions is to create basic understanding of thecontents
of the Unit III among the students.

RELEVANT READING MATERIAL

Ahuja, Ram (1998), Violence against Women, New Delhi: Rawat Publication
NRHM, Child Abuse, A Guidebook for the Media on Sexual Violence against Children The Indian Penal Code
(Universal Law Publishing Co. Pvt. New Delhi).
The Protection of Children from Sexual Offences Act, 2012 The Protection of Women from Domestic Violence
Act 2005
The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 UNO, United
Nations Secretary-General's Study on Violence against Children, adapted for Children and Young People

Unit –IV Drug Abuse

UNIT IV (Drug abuse: problem, prevention and management)

1. Problem of drugabuse
Meaning and concept; types of drugs often misused;antibiotics, steroids and their misuse withsuitable
examples;habit forming drugs and their effects; drug addiction; drug tolerance and withdrawal
symptoms;various signs and symptoms of drug abuse;vulnerable groups (age, gender and socio-economic
status)
2. Prevention and management of drugabuse
Medical treatment through deaddiction center, support of family, media and school education; Government
policies, programs and laws to prevent drug abuse.

Instructions to the examiners

1. Unit IV of the paper dealing with Drug abuse would be of 20 marks comprising of twenty multiple
choice questions carrying one mark each having four options a, b, c, d with one correct and
three
 incorrectalternatives.
2. The question paper shall be set strictly according to the syllabusuniformly
3. All the questions are to beattempted
Note: The teaching hours for the Unit IV will be 10 hours Suggested readings
1. Kapoor T (1985) Drug epidemic among Indian Youth. New Delhi: MittalPub
2. Modi, Ishwar and Modi, Shalini (1997) Drugs: addiction and prevention, Jaipur: Rawat publications
3. World drug Report 2019, Booklet 1, Executive summary, United Nations Office of drug and crime
4. Bansal R and Kumar A (2020) Drug abuse, addiction andrecovery

SEMESTER-III

BCM 301: ISSUES IN INDIAN COMMERCE

Objective: To enable the students to acquire basic knowledge of different issues faced in progress and prospects
of commerce in India.

UNIT-I
Foreign Direct Investment: Concept, Historical Perspective, Incentives for Attracting Foreign Capital, Implication
for Indian industry, Role of Foreign Investment Promotion Board (FIPB) – Automatic Routeand Sectoral Limits,
Difference between FDI and Foreign Portfolio Investment (FPI).
“Make in India” An Initiative of Government of India, Objectives, Sectors in Focus and Issues & Challenges
ahead.
International Finance: Introduction, Need, Importance, Sources-External Commercial (FCCBs) Borrowings
(ECB), American Depository Receipt (ADR), Global Depository Receipt (GDR).

UNIT-II
Infrastructure: Growth of Infrastructure- Energy, Transport and Communication. Public-Private Partnership (PPP)
in Infrastructure Development in India, Bottlenecks, Models - Built Operate and Transfer (BOT), Built Operate
Levy and Transfer (BOLT).
Stock Exchanges in India: Organisation, Nature, Functions, Benefits, Growth, Trading in Stock Markets-
Electronic Trading, Commodity Exchanges in India.
Corporate Debt Restructuring: Concept, Importance, Methods, Corporate Scams and Regulatory Authorities-
Serious Fraud Investigation Office (SFIO), Investors Protection in India- Need, and Initiatives by the Central
Government.
Recent Trends in Credit Rating Services in India- Role of ICRA and CRISIL.

Reference books:
1. Indian Economy - Datt and Sundharam, S Chand and Co.NewDelhi
2. Indian Economy - M.B. Shukla, Taxman Publication,NewDelhi
3. India Transport Report, National Transport Development Committee Report,Routledge,
TolstoyMarg,NewDelhi
4. Financial Markets Institutions and Financial Services, CGomez–Prentice-Hall.
5. Principles of Business Organisation, by Y.K. Bhushan, Sultan Chand & Co,NewDelhi
6. Guruswamy. S – Global Financial Institutions, Tata McgrawHillsIndia.
8. Khan – my Indian Financial Systems - Tata McgrawHillsIndia.
9. Website of MakeinIndia

BCM 302: COST ACCOUNTING

Objective: The objective of this paper is to help the students to acquire conceptual knowledge of cost
accounting and elements of cost.

UNIT – I

Introduction: Nature, Scope and Advantages of Cost Accounting, Installation of Costing System,Difference
between Cost and Financial Accounting, Classification of Costs.
Material: Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques.Methods of
Pricing Material Issues.
Labour: Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and
Overtime.Methods of Wage Payment and Incentive Plans, Labour Turnover.

UNIT – II

Overheads: Collection, Classification, Allocation, Apportionment and Absorption of Overheads(Primary and

Secondary Distribution), Machine Hour Rate.
Preparation of Cost Sheet, Operation Costing, Service Costing.

Cost Ledger Accounting, Reconciliation of Cost and Financial Accounts.

Practical Work:
Use of software package to obtain cost accounting output like: Analysis of Cost- Centre wise andElement
wise, Allocation and Apportionment of Overheads, Preparation of Cost Sheet.
Reference books:
1. Banerjee Bhabatosh: Cost Accounting,PhiLearning
2. Saxena and Vashist: Cost Accounting, Sultan ChandandSons.
3. N.K.Agarwal: Cost Accounting,SuchitaPrakashanPvt.Ltd.
4. Horngren, SrikantM.Datar, George foster: Cost Accounting,PrenticeHall.

BCM 303: COMPANY LAW

Objective: The objective of this paper is to help the students understand various provisions ofCompanies Act
2013.

UNIT - I
Introduction: Characteristics of a Company, Concept of Lifting of Corporate Veil, Emerging Types ofCompanies.
Formation of Company –Promotion & Registration, Pre-incorporation Contract and Provisional
Contracts.
Memorandum of Association, Articles of Association, Doctrine of Constructive Notice, Doctrine ofUltra-
Vires, Doctrine of Indoor Management,
Prospectus and Statement in Lieu of Prospectus, Red-Herring Prospectus.
Share Capital – Kinds of Shares, Book Building Process, Information Memorandum, Dematerializationof
Shares, ASBA System, Transfer & Transmission of Shares.

UNIT- II
Members and Shareholders – Their Rights and Duties.
Management – Directors, Classification of Directors, Disqualification, Appointment, Legal Position, Powers and
Duties, Removal of Directors, Board Meetings, Other Managerial Personnel andRemuneration.
Winding Up-Concept and Modes.
Practical Work: Teacher should use Internet and Communication Technology to give students demo regarding
procedure of Online Filing of Documents for Registration of Company, obtaining Director Identity Number
(DIN), Corporate Identity Number (CIN), etc. Students should be apprised of National Company Law Tribunal
(NCLT), Insider Trading, Rating Agencies, etc. Practical Training about Notice of Meeting, Agenda, Quorum,
Proxy, Reports, Minutes of Meeting, Resolutions, etc. The teacher should use simulation method and will hold at
least One Statutory Meeting, One Annual General Meeting, One Extra-ordinary Meeting and One Board Meeting.

Reference books:

1. Kannal, S., & V.S. Sowrirajan, “Company Law Procedure”, Taxman’s Allied Services (P)Ltd.,New
Delhi (LatestEdn).
2. Ramaiya, A., “A Ramaiya’s Guide to Companies Act”, Lexis Nexis Butterworths Wadhwa,
Nagpur.
3. Singh, Harpal, “Indian Company Law”, Galgotia Publishing, Delhi.
Singh, Avtar, “Company Law”, Eastern Book
 BCM 304: BUSINESS MATHEMATICS AND STATISTICS
Objective: The objective of this paper is to help the students in understanding mathematical and statistical tools
in business decisions.

UNIT I
Matrices and Determinants: Definition of a Matrix. Types of Matrices; Algebra of Matrices; Properties of
Determinants; Calculation of Values of Determinants upto Third Order, Ad-Joint of a Matrix, Elementary Row or
Column Operations; Inverse of a Matrix. Solution of a System of Linear Equations having Unique Solution and
Involving not More Than Three Variables.
Differentiation –Idea of Simple Derivative of different Functions (excluding trigonometric function). Maxima
and Minima of Functions of One Variable only

UNIT II
Introduction: Statistics as a Subject; Statistical Data: Meaning and Types, Collection and Rounding of Data,
Classification and Presentation of Data.
Analysis of Univariate Data: Construction of a Frequency Distribution; Concept of Central Tendency and
Dispersion-and Their Measures; Measures of Skewness; Concept of Kurtosis.
Time Series: Meaning, Components, Models, Fitting Linear and Quadratic Trend
Index Number: Meaning, Types, and Uses: Methods of Constructing Price and Quantity Indices (Simple and
Aggregate); Tests of Adequacy; Chain-Base Index Numbers; Base Shifting, Splicing, and Deflecting; Problems in
Constructing Index Numbers; Consumer Price Index.
Practical work: Collection, Classification and Presentation of data using Microsoft Excel

Reference books:

1. Dowling E.T.: Mathematics for Economics; Shaum Series, McGrawHill,London.

2. Holden: Mathematics for Business and Economics; Macmillan India,NewDelhi.
3. Kapoor, V.K.: Business Mathematics; Sultan Chand &Sons,Delhi.
4. Vohra, N.D.: Quantitative Techniques in Management; Tata McGraw Hill,NewDelhi.
5. Aczel, Amir D.: Complete BusinessStatistics,Irwin.
6. Chou-Ya-Lun: Statistical Analysis, Holt, Rinchart and Winslon.
7. Heinz, Kohler: Statistics for Business & Economics,HarperCollins.
8. Levin, Richard I.& David S Rubin: Statistics for Management, Prentice HallofIndia, Delhi.

BCM 305: BANKING AND INSURANCE

Objective: To acquaint the students with Indian Banking and Insurance industry.

UNIT – I
Indian Banking System: Introduction, Concept, Types of Banks and Structure of Banking System, Functions of
Commercial Banks, The Reserve Bank of India: Functions of RBI, Monetary Policies and Techniques of
CreditControl.
Reforms in Indian Banking: Overview, Recommendations of Narasimham Committee, VermaPanel Report,
Introduction to Basel Norms, Capital Adequacy Ratio (CAR), Revised NPA Norms- Grievance Mechanism and
Banking Ombudsman, Impact of Reforms.
Emerging Trends in Banking: Concept of E-Banking, Mobile Banking, Electronic Fund Transfer- ( RTGS&
NEFT) and Core Banking. RBI Guidelines on Internet Banking, Challenges faced by Indian Banking, Cheque
Truncation System.

UNIT – II

Insurance: Concept, Nature of Insurance, Functions of Insurance, Types of Insurance (Life and Non- Life),
Importance of Insurance, Principles of Insurance Contract-Features of Life and Non- life Insurance.
Insurance and IRDA: IRDA Act 1999, Provisions, Duties, Powers and Functions of IRDA, Composition and
Grievance Mechanism and Insurance Ombudsman.
Reference books:

1. M N Mishra, S B Mishra: Insurance Principles & Practice, Sultan ChandandSons.

2. James L Athearn: Risk and Insurance, WestPublicationCo.
3. NaliniPravaTripathy and Prabir Pal: Insurance Theory and Practice, PrenticeHallIndia.
4. PAS Mani: Life Insurance in India, Western Printers and Publication. Insurance & Risk
Management – Dr. P.K.Gupta,Himalaya PublishingHouse,Delhi.
5. Banking Law and Practice Maheshwari, S.N. and Maheshwari, S.K.,Kalyani Publishers, New
Delhi.
6. Emerging Trends in the Banking Sector, Mittal R.K., Saini A.K. &Dhingra Sanjay, Macmillan,
NewDelhi.
7. MadhuVij: Management of Financial Institutions in India,AnmolPublications.
8. U.C. Patnaik: Rural Banking in India, Anmol Publications.
9. Vasanth Desai: Nature and Problems of Commercial Banking in India, Himalaya Publishing
House.
10. V.K. Gupta: Management of Financial Institutions in India,RadhaPublications
11. G. Ramesh Babu: Management of Financial Institutions in India, CraftPublishingCompany.
12. Vasanth Desai: Indian Banking, Nature and Problems, HimalayaPublicationsHouse.

BCM-306: GOODS AND SERVICE TAX

Objective: Understanding of Basics of GST

Unit I
Tax structure in India: Direct and Indirect taxes, Overview of Goods and services tax, Implementation of GST:
GST Council, Reasons for GST introduction: Pros & Cons, Registration: Persons liable for Registration-
Procedure of registration- Exemption from Registration, Administration: Officers under GST- their appointment
and powers, Levy and collection of CGST/ SGST, Composition levy scheme, Input tax credit( Simple problems) ,
Time of supply, Tax invoice, Credit and debit notes.

Unit II
IGST Act, 2017: Definitions- Supplies in the course of inter state trade or commerce- Supplies in the course of
intra state trade or commerce- Levy and collection of IGST- Place of supply, Exemption from GST, Value of
supply: Computation of taxable value & tax liability- Valuation rules, Returns and Payment under GST, Refund
of taxes, Offences and penalties, GST portal: GSTN, GSP's and ASP's.
Reference books:

1. The Central Goods and Services Tax Act, 2017 of Ministry of Law and Justice (Legislative
Department) 12th April, 2017) published in The Gazette of India dated 12th April,2017.
2. Taxmann’s GST Ready Reckoner Updated till 18thJune,2017.
3. Taxmann’s GST Manual-Enforcedw.e.f.1.7.2017.
4. GST Ready Reckoner by CA Kesha R Garg, Bharat LawHouse, Delhi.
5. Goods and ServicesTax in India Notifications by Government of India
6. GST Bill 2012
7. Integrated Goods and Services TaxAct2017

SEMESTER-IV
BCM 401: SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

Objective: The paper aims at providing the students a comprehensive knowledge about security analysis and
portfolio management and equipping for taking profitable investment decisions.

UNIT – I

Investment – Meaning, Nature, Objectives and Process.Investment Avenues/ Alternatives.Investment Philosophy,

Value Investing and Growth Investing, Investment Strategy, Individual and Institutional Investors.
Security Analysis – Meaning, Risk and Return, Types and Measurement of Risk, Risk and Return Trade Off.
Investment Analysis : Fundamental Analysis – Economic, Industry and Company Analysis. Technical
Analysis.Fundamental v/s Technical Analysis.

UNIT – II

Portfolio Management – Concept, Portfolio Management Schemes, Portfolio Theories, Capital Market Line,
Marvkowitz Model, Sharpe Model, Jensen and Treynor Model, Capital Asset Pricing Model, Arbitrage Pricing
Theory, Efficient Market Theory, Security Market Line.
Portfolio Performance Evaluation and Revision.
Global Investing – Benefits and Options for Global Investment.

Reference books:

1. Fischer & Jordan, Security Analysis and Portfolio Management, PrenticeHallIndia.

2. Punithavathy Pandian, Security Analysis and Portfolio
Management,VikasPublishing HousePvt.Ltd.
3. Martin Pring, Technical Analysis Explained, McGrawHill.
4. V. A. Avadhani, Investment and Securities Market in India, Himalaya Publishing House.
5. French, Don, Security and Portfolio Analysis, MerrilPublishingCo.
6. Preeti Singh, Investment Management,HimalayaPublishing.
7. Devin S., Portfolio Management,PrenticeHall.
8. Cheney, Muses, Fundamentals of Investments
9. V. K. Bhalla, Portfolio Analysis and Management, Sultan Chand&Sons

BCM 402: ADVANCED ACCOUNTING

Objective: To provide knowledge to students about advanced accounting problems with the relevantIndian
Accounting Standards.
UNIT-I

Valuation of Shares Valuation of Goodwill Insurance Claims.

Accounting for Hire-Purchase and Instalment system

Investment Accounts
UNIT-II

Accounting for Amalgamation, Absorption(Excluding Inter-Holding) & External and InternalReconstructions.

Accounts of Holding Companies-Preparation of CBS, Mutual Owings- Revaluation of Assests - BonusIssue
(Excluding Cross Holdings).
Liquidation of Companies.

Practical work :

1. Designing Scheme of InternalReconstruction.

2. Case Studies on Mergers and Acquisitions.

Reference books:

1. Sehgal A. and Sehgal D., “Advanced Accounting”, Taxman Publications Pvt Ltd.,NewDelhi.
2. Shukla, M.C., Grewal T.S. and Gupta S.C: “Corporate Accounting”, S. Chand and Co., New Delhi.
3. Gupta R.L, and Radhaswamy M, “Corporate Accounting”, Sultan Chand and Sons,NewDelhi.
4. Goyal V.K., “Corporate Accounting”, Excel Books, NewDelhi.
5. Maheshwari S.N., and Maheshwari S.K., “Corporate Accounting”,VikasPublication,NewDelhi.
6. Gupta N.and Sharma C., “Corporate Accounting”, Ane BooksPvtLtd,NewDelhi
 BCM403: AUDITING AND SECRETARIAL PRACTICE

Objective: The objective of the paper is to help the students in understanding concepts and issues in Auditing and
SecretarialPractice.

UNIT-I

Auditing: Introduction, Meaning, Objectives, Basic Principles, Classifications, Advantages and Limitations of
Audit. Investigation, Difference between Audit and Investigation: Audit Program, Audit Evidence, Internal
Control, Internal Check and Internal Audit.
Vouching – Definition – Features – Examining Vouchers - Vouching of Cash book – Vouching of Trading
Transactions.
Verification and Valuation of Assets & Liabilities
Company Auditor - Qualifications and Disqualifications –Appointment - Removal, Remuneration, Rights, Duties
and Liabilities, Auditor’s Report - Contents and Types Company Auditor Report Order (CARO).

UNIT – II

Secretarial Practice: Definition of Company Secretary, Qualification of Company Secretary, Appointment,

Dismissal, Duties & Liability for Offences of Company Secretaries. Position and Role of Company Secretaries,
Company Secretary in Practice.
Annual General Meeting, Extra Ordinary General Meeting, Director, Board and Committee Meetings, Meaning
and Types of Motions and Resolution, Minutes, Role of Company Secretary before, during and after Meetings.

Practical Work :

a) Practical Work on Vouching and Audit ReportPreparation.

b) Preparing of Minutes, Motions and Resolutions, Holding ofMeetings.

Reference books:

1. Dinkar, P., “Principles and Practice of Auditing”, Sultan Chand and Sons,NewDelhi.
2. Institute of Chartered Accountants of India: ‘‘Auditing and AssuranceStandards’’,ICAI,
3. Gupta, K., and Arora, A., “Fundamentals of Auditing,”, Tata Mc-Graw Hill, Publishing Co. Ltd.,
NewDelhi.
4. Ghatalia, S.V.: “Practical Auditing,”, Allied Publishers Private Ltd.,NewDelhi.
5. Kapoor, N.D., “Secretarial Practice” Sultan Chandandsons.
6. Kuchal,M.C., “Secretarial Practice”,VikasPublishing.
 BCM 404: COST MANAGEMENT

Objective: The objective of the paper is to acquaint the students with the various methods of cost determination
and tools and techniques of costcontrol.

UNIT – I
Cost Management: Need Significance and Different Areas of Cost Management and Application. Methods of
Cost Determination: Job Costing, Batch Costing, Contract Costing, Uniform Costing and Inter Firm Costing,
Process Costing (including joint andby-products).
Contemporary Concepts: Activity Based Costing, Target Costing, Life Cycle Costing, Value Chain Analysis.

UNIT – II
Techniques for Cost Control:
Marginal Costing, Cost, Volume; Profit Analysis and Decision Making; Differential Costing andAbsorption
Costing.
Budgeting and Budgetary Control: Concepts, Objectives, Limitations, Types of Budgets, Zero Base
Budgeting.
Standard Costing, Analysis of Variance.

Practical Work:
Use of software package to obtain cost accounting output like: Fixed and Variable Cost, Break Even Point, P/V
Analysis, Preparation of budgets.

Reference books:
1. Edward Blocher, David Stoul-GaryCokins: CostManagement,McGrawHill
2. JawaharLal: Advance Management Accounting, S.Chand andCompanyLtd.
3. M. Ravi Kishore: Cost Management,TaxmanPublications.
4. N.K.Agarwal: Cost Accounting,SuchitaPrakashanPvt.Ltd.
5. Horngren, SrikantM.Datar, George foster: Cost Accounting,PrenticeHall.

BCM 405: MARKETING MANAGEMENT

Objective: The paper aims at making students to understand the basic concepts, philosophies, processand
techniques of marketing.

UNIT – I
Introduction to Marketing: Meaning, Nature and Scope of Marketing, Marketing Concepts and Philosophies,
Marketing Process, Marketing Mix.
Consumer Buying Behaviour: Factors Influencing Buying Behaviour, Buying Decision Process. Market
Segmentation: Levels and Patterns of Market Segmentation, Basis, Major Segmentation Variables for Consumer
Markets, Concepts of Market Targeting and Positioning.
Product Planning and Market Strategies: Product Life Cycle, New Product Development, Product Concepts and
Classification, Branding, Packaging and Labeling.
 UNIT – II
Pricing Decision: Pricing Policies and Strategies.
Distribution Decisions: Channel Design Decisions, Major Channel Alternatives,
Channels Management Decision, Causes and Managing Channel Conflict, PhysicalDistribution.
Promotion Decisions: Communication Process.
Promotion Tools: Advertising (Steps Involved in Designing and Advertising Programme), SalesPromotions,
Personal Selling.
Recent trends in online marketing; e- marketing, mobile marketing and social media marketing.

Reference books:
1. Czinkota, M.R. and Kotabe.M.,Marketing Management, Vikas Publishing,NewDelhi.
2. Kotler, P., Marketing Management: Analysis, Planning, Implementation & Control, Prentice
Hall of India, NewDelhi.
3. Perreault, W.D. and Jerome, E.M.., Basic Marketing, Tata McGraw Hill,NewDelh.
4. Ramaswamy, V.S. and Namakumari, S., Marketing Management: Planning, Control, MacMillan
Press, NewDelhi.
5. Zikmund, A., Marketing, Thomson Learning,Mumbai.

BCM 406: QUANTITATIVE TECHNIQUES AND METHODS

Objective: The objective of the paper is to acquaint the student with the various quantitative techniquesand
methods used in managerial decisions.

UNIT I
Quantitative Techniques: Introduction and Use in Business
Theory of Probability: Introduction, Definitions and Use of Addition and Multiplicative Theorem, Conditional
Probability. Probability-Distribution: Binomial-Distribution, Poisson- Distribution,Normal- Distribution
Linear Programming: Meaning, Advantages, Limitations, Basic Terminology, Formulation of Linear
Programming Problem, Graphic Solution of Linear Programming Problem; Business Application of Linear
Programming.

UNIT II

Interpolation and Extrapolation

Correlation: Meaning, Types, Methods-Scattered Diagram, Karl Pearson’s Coefficient of Correlation, Rank
Correlation and Concurrent Deviation Method.

Regression: Meaning and Significance, Difference Between Correlation and Regression, Simple Linear
Regression and Estimation of Parameters (Slope and Intercept).

Practical Work: Use of Microsoft Excel in Solving Simple Data Analysis.

Reference books:
1. Dowling E. Mathematical Methods for Business and Economics,McGrawHill
2. K. Sydsaeter, P. Hammond Essential Mathematics for Economic Analysis,Pearson
3. Chiang Fundamental Methods of Mathematical Economics, 3rd edition,McGraw-Hill
4. Renshaw, G. Maths for Economics. Oxford: OxfordUniversityPress.
5. Spiegel M. and Stephens L. Schaum’s Outline of Statistics,McGrawHill
6. Lind D. Basic Statistics for Business and Economics,McGrawHill
7. Dougherty, C. Introduction to Econometrics. Oxford: Oxford UniversityPress.
8. Vogelvang, B. Econometrics: Theory and Applications with E-Views. LondonPearson.

SEMESTER-V

BCM 501: INCOME TAX LAW

Objective: The objective of the course is to impart basic knowledge of the provisions of Income tax laws in
India.

UNIT – I

Introduction, Important Definitions: Assessee, Person, Income, Total Income, Assessment Year & Previous Year.
Agricultural Income & its assessment.Residence & Tax Liability (Basis of Charge).Capital & Revenue.Exempted
Incomes.
Income from Salaries, Income from House Property.

UNIT – II

Profits and Gains of Business and Profession including Depreciation, Capital gains, Income from Other Sources.
Note: The paper setter will consider the changes up to 30th September of relevant year.

Practical Work:
1. Preparation of Form 16and16A
2. Preparation and Filling of ITRForms
3. Preparation of PANForm

Suggested Readings:

1. Students’ Guide to Income Tax - Dr. Vinod K. Singhania& Dr. Monica Singhania. (Taxmann
Publications, NewDelhi)

2. Income Tax Law and Accounts – Dr. H. C. Mehrotra& Dr. S.P. Goyal (Sahitya Bhawan
Publications, Agra)

3. Income Tax – Dr. Garish Ahuja & Dr. Ravi Gupta

(Bharat Publications, New Delhi)
 BCM 502: MANAGEMENT ACCOUNTING

Objective: To study the basic concepts of Management Accounting relevant in Business and helping the
students to understand the usage of Accounting in Financial Management.

Unit-I

Origin Concept, Nature and Scope of Management Accounting, Distinction between Management Accounting
and Financial Accounting.Nature, Importance and Limitations of Financial Statements, Tools of Financial
Analysis-Trend Analysis, Common Size Financial Statements and Comparative Financial Statements,
RatioAnalysis.

Unit-II

Fund Flow Statement, Cash Flow Statement (AS-3). Price Level Accounting, Social Accounting, Human
Resource Accounting (Concept only), Responsibility Accounting: Concepts, Steps in Responsibility
Accounting and Advantages of Responsibility Accounting.
Practical: Use of various software packages to obtain different Management Accounting outputs like: (i)
Fund Flow Statement, (ii) Ratio Analysis, (iii) Cash Forecasting.

Referencebooks:

1. Anthony Robert, Reece, Principles of Management Accounting; Richard D. IrwinInc.Illinois.

2. Khan M.Y. and Jain P.K., Management Accounting; Tata McGraw Hill,NewDelhi.
3. Kaplan R.S. and Atkinson A.A., Advanced Management Accounting, Prentice India
International,NewDelhi.
4. Dr. S.N. Maheshwari : Principles of Management Accounting, Sultan Chand & Sons,NewDelhi
5. I.M. Pandey : Management Accounting,VikasPublication
6. DebarshiBhattachharya : Management Accounting,PearsonPublication

BCM 503: INDIAN ECONOMY

Unit – I

i) State of Indian Economy at the time ofIndependence.

ii) Nature of Indian Economy.

iii) Features and Appraisal of Economic ReformsProgramme.

iv) Comparing Development Experience of Economies of India andChina.

v) National Income of India – Estimates, Inter-regional Variations in NationalIncome.

vi) Demographic Features of Indian Population, DemographicDividend.

Unit – II
i) Indian Public Finance: The Indian Tax Structure, Public Expenditure, PublicDebt.

ii) Capital Market: Growth, Problems and Reformssince1991.

iii) External Sector: Contemporary Problems of India’s International trade. Balance of
PaymentsPosition, Foreign TradePolicy.

iv) Economic Planning in India – Objectives, Achievements and Failures, Latest Five Year Plan in
India, NITIAayog.

Suggested Readings:

1. Bhahmananda, P.R. And Panchmukhi, V.R.(eds.) 1987 – Development Process of Indian

Economy, Himalaya Publishing House,Bombay.
2. Jalan, Bimal 1992: the Indian Economy – Problems and Prospects, Viking,NewDelhi.
3. Ahluwalia, I.J. and Little, IMD(eds.) 1998: India’s Economic Reforms and Development.(Essays
in Honour of Manmohan Singh), OUP,NewDelhi
4. Nagraj, R.2006: Aspects of India’s Economic Growth and Reforms, academic Foundations,
New Delhi.
5. Puri, V.K. and Misra, S.K.: Indian Economy, Latest Edition, HimalayaPublishingHouse
6. Datt and Mahajan: Indian Economy, S. Chand and Company,LatestEdition
7. Dhar, P.K.: Indian Economy – Its Growing Dimensions (Latest Edition), KalyaniPublishers
8. Economic Survey: Government of India, LatestIssue
9. Economic and Political Weekly: VariousIssues

BCM 504: PRODUCTION AND OPERATION MANAGEMENT

Objectives: The objective of this course is to enable the students to understand the concepts of production and
operations management of an industrial undertaking.

Unit-I

Introduction of Production and Operational Management: Meaning, Objectives and Scope. Strategic Planning
and Demand Forecasting. Production Process and Analysis.Capacity Planning and Management.New Product/
Service Design and Development.Facility Location.Facility Layout.Production Planning and Control
Techniques- Sequencing (Processing in Job through Two Machines) and Network Analysis - PERT/CPM
(includingCrashing).

Unit-II

Work Measurement and Work Study: Methods, Analysis and various Charts, Time Study and Principles of
Motion Economy. Purchase Management. Inventory Management Fundamentals : Economic Order Quantity,
Quantity Discount, Reorder Level, Lead Time, Safety Stock, JIT. Supply Chain Management: Concept &
Components of Supply Chain, Activities in Supply Chain Management, LogisticsManagement.
Suggested Readings:

1. B. Mahadevan “Operations Management Theory & Practice”, PearsonEducation.

2. KanishkaBedi , “Production & Operations Management”, Oxford HigherEducation.
3. L.J. Krajewski& L.P. Ritzman “Operations Management Processes&Value Chains”,
PearsonEducation.
4. B.S. Goel “Production OperationManagement”.
5. Richard B Chase, F Robert Jacobs, Nicholas J Aquilano and Nitin KAgarwal, “Operations
 Management – For Competitive Advantage”, The McGraw Hill Companies.

BCM 505: ENTREPRENEURSHIP AND SMALL BUSINESS

Objectives:-The basic objective of this course is to help the learners understand various issues involved in
setting up a private enterprise and develop required entrepreneurial skills in economic development. It also
aims to motivate students to opt for entrepreneurship and self- employment as alternate careeroptions.

UNIT- I

Entrepreneurship- Concept and Theories; Entrepreneur- Meaning and Characteristics, Entrepreneurial

mindset..Distinction between manager and entrepreneur.Distinction between entrepreneur and intrapreneur.
Innovation- meaning , features, and need. Latest innovations in manufacturing and service sectors.Social and
commercial entrepreneurship.
Women Entrepreneurship- Problems Faced, Suggestions, Role of Government to promote Women
Entrepreneurship; Socio- economic Environment.
Business Planning. Entrepreneurial Development Programmes-- their Relevance and Achievement, Role of
Government in OrganizingEDPs.

UNIT- II

MSMEs –Definition, Registration process and its procedure, Benefits of registration. MSMEs---Seed Bed of
Entrepreneurship; Start up- Its Concept, steps and need.
Product Planning and Management; Marketing Management; Growth and Diversification Strategies. Logistics
management—meaning, features, and its role in business enterprises Role of MSMEs inthe National
Economy; Role of ecommerce and mcommerce in promoting small business.SmallBusiness and
Modern Technology.Tax Considerations/tax benefits to MSMEs; MSME’S
Exemptions.

Project works

 Understanding the life of celebrated and unsungentrepreneurs

 Study the role of government, women, and dalits asentrepreneur
 Study the role of social marketing, social entrepreneurship, and socialaudit
 Study the role of different forms of businessownership
 Study the online business models and role of ecommerce andmcommerce
 Study of Indian model ofbusinesses
 Study the shades of business in urban and ruralareas
 Study various aspects of organizations like Tata, Reliance, Maruti, Hindustan Motors, Wipro,
Haldiram, Flipkart, Amul, AmaravatiTalluka, Lizzatpapad, Google, Appleetc.
 Study Gandhi’s Trusteeship model through Corporate SocialResponsibility/Corporate
 Governance orientation ofcompanies.
 Study the role of demographic, psychographic, political, competitive, and environmental
factorsin business
 Study the management of businesses like wellness, event management, radio taxies,etc.
 Study the role of business facilitators like banking, insurance, supply chain, and logistics,etc.
 Study of Dabbawals and mathematicalreasoning
 Use and analysis of secondary data sources for business decisionmaking
 Writing businessplan
Suggested readings

1. Desai, Vasant (2003). Small-Scale Industries and Entrepreneurship. Himalaya Publishing House,
Delhi.
2. Kaulgud, Aruna (2003). Entrepreneurship Management. Vikas PublishingHouse,Delhi.
3. Cynthia, L. Greene (2004). Entrepreneurship Ideas in Action. Thomson Asia Pvt.Ltd.,Singapore.
4. Chandra, Ravi (2003). Entrepreneurial Success: A Psychological Study. Sterling Publication Pvt.
Ltd.,NewDelhi.
5. . Balaraju, Theduri (2004). Entrepreneurship Development: An Analytical Study. Akansha
Publishing House, Uttam Nagar,NewDelhi.
6. David, Otes (2004). A Guide to Entrepreneurship. Jaico Books PublishingHouse,Delhi.
7. Taneja (2004). Entrepreneurship.GalgotiaPublishers

BCM 506: FINANCIAL MARKETS AND SERVICES

Objective: To familiarize the students with the traditional and modern financial and services.

UNIT I

Financial Markets: Meaning, Functions and Types.

Money Market: Meaning, Characteristics, Structure, Participants, Growth of Indian Money Market,
Components of Money Market, Call Money Market, Acceptance Market, Bills Market, Commercial Paper
Market. Certificates of Deposits Market in India.
Capital Market: Nature and Role, Functions, Distinction between Money market and Capital Market, Primary
Market, Secondary market, Operational Mechanism of Capital Market.

UNIT II

Financial Services: Meaning, Characteristics, Importance and Kinds of Financial services, Financial Services
and Economic Environment, Players in Financial services. Merchant Banking: Concept, Evolution and
Functions of Merchant banks.
Mutual Funds: Concept, Types, Advantages, Problems of Mutual Funds in India, Constitution and
Management of Mutual Funds.
Exchange Traded Funds, Factoring.

Suggested readings

1. Financial Markets: A Beginners’ Module, WorkbookfromNSE

2. Mutual Fund: A Beginners’ Module, WorkbookfromNSE
3. Gurusamy, Financial Markets and Institutions, 3rd edition, Tata McGrawHill.
4. Saunders, Financial Markets and Institutions, 3rd edition, TataMcGrawHill.
5. Thummuluri, Siddaiah, Financial Services, 1st edition,PearsonEducation.
6. Khan, Indian Financial Systems, 6th edition, Tata McGrawHill

SEMESTER –VI

BCM 601: DIRECT TAX LAWS

Objective: The objective of the course is to impart basic knowledge of the provisions of Income tax laws in
India.

UNIT – I

Deemed Incomes and Clubbing of Incomes (Aggregation of Incomes), Set-off and Carry Forward of Losses,
Deductions to be made in Computing the Total Income, Rebate&Relief.
Assessment of Individual.

UNIT –II

Assessments of HUF, Association of Persons &Firm.

Income Tax Authorities, Procedure of Assessment (Practical aspects of Filing of Return to be

stressed), Penalties, Deduction & Collection of Tax at Source, Advance Payment of Tax, Appeals&Revision.

Note: The paper setter will consider the changes up to 30th September of relevant year.

Practical Work:

1. Filing of return by an Individual, HUF&Firm.

2. Filling and Submission of TDSForm.

Suggested Readings:

1. Students’ Guide to Income Tax - Dr. Vinod K. Singhania& Dr. Monica Singhania. (Taxmann
Publications,NewDelhi)
2. Income Tax Law and Accounts–Dr. H.C. Mehrotra & Dr.S.P.Goyal
(SahityaBhawanPublications,Agra)
3. Income Tax – Dr. Garish Ahuja & Dr. Ravi Gupta (Bharat Publications,NewDelhi)

BCM 602: FINANCIAL MANAGEMENT

Objective: The objective of the paper is to familiarize the students with Principles and Practices of Financial
Management.
UNIT- I

Financial Management: Meaning, Scope and Objectives of Financial Management, Time Value of Money-
Compounding Techniques and Discounting Techniques. Capital Budgeting, Evaluation of Projects (excluding
Risk and Uncertainty, Implications of Normal, Initial and Terminal Depreciation and Balancing Charge). Cost
of Capital: Determination of Cost of Capital, Components of Cost ofCapital.

UNIT- II

Sources of Corporate Finance, SEBI Guidelines for Raising Corporate Finance. Capital Structure, Meaning,
Types of Leverage, Determinants of Capital Structure. Theories of Capital Structure.Working Capital
Management and Its Estimation (Excluding Cash, Receivable and Inventory Management).Dividend Policy-
Relevance and IrrelevanceTheories.
Reference books:

1. J C Van Horne, “Financial Management and Policy”, 12th Edition, New Delhi,Prentice Hall of
India
2. J C Van Horne, J W Wachowicz, Jr. “Fundamentals of Financial Management”13th Edition,
Prentice Hall ofIndia
3. Prasanna Chandra, “Financial Management’ TataMcGrawHill.
4. Khan and Jain, “Financial Management- Text and Problems” 2nd Edition,Tata McGraw Hill’
5. R A Brealey and S C Myers, “Principles of Corporate Finance”, Tata McGraw Hill, 7th Edition
6. I M Pandey, “Financial Management”, Vikas Publishing House,9thEdition

BCM 603: ISSUES IN FINANCIAL REPORTING

Objectives: The main objective of this subject is to provide knowledge to the students about developments in
financial reporting, and understanding of reporting issues at the national and international level.
Unit I

Financial reporting: Nature and Objectives, Benefits, Users of Financial Reports. General Purposeand
Specific Purpose Report.Qualitative Characteristics of Accounting Information.
Conceptual Framework of Financial Reporting: FASB and IASB

International Financial Reporting Standards (IFRS): Role of IASB, Arguments for GlobalConversion.
Achievements of IASB and Obstacles in Conversion.Required Disclosures as per IFRS.

Unit II

Issues in Corporate Financial Reporting - Accounting for Changing Price Level, Social Reporting,Human
Resource Accounting.
Indian Accounting Standard with reference to Segment Reporting, Interim Reporting, Leases andIntangible
Assets.
Difference between IFRS and Indian Accounting Standards.US GAAP. Recent Trends in FinancialReporting in
the Indian context

Suggested Readings:

1. E.S. Hendriksen, Accounting Theory, RichardD.Irwin.

2. M.W.E. Glautier and B. Underdown, Accounting Theory and Practice.
3. Ahmed Riahi Belkaoui, Accounting Theory, Thomson Learning.
4. Henry I- Wolk, Jere R. Francis and Michael G- Tearney, Accounting Theory:A Conceptualand
Institutional Approach, South Western PublishingCo.
5. Robert Bloom and Pieter T. Elagers, Accounting Theory and Policy, Harcourt Brace
Joranovich.
6. L.S. Porwal, Accounting Theory, McGraw Hill Education(India)Ltd.
7. Jawahar Lal, Accounting Theory and Practice, Himalaya Publishing House,New Delhi.

BCM604: SOCIAL AND BUSINESS ETHICS

Objectives: The course aims to educate that how the adoption of Business Ethics by organizations not only
discourages corporate wrong-doing, but also contributes substantially in the achievement of
corporateexcellence.

Unit-I
Business Ethics, Definition, Nature, Purpose, Ethical Issues in Management, Causes of Unethical Behaviour,
Ethical Abuse-Values, Morals and Business Ethics-Levels of Business Ethics, Myths of Business Ethics,
Relationship between Value, Morals and Ethics., Conflict of Interest.
Ethics at Workplace: Individual in Organisation, Gender Issues, Harassment, Discrimination. Ethics in
Accounting &Finance.

Unit –II
Whistle Blower Policies-Meaning, Importance and Issues.Corporate Social Responsibility underCompany Act
2013.
Ethical issues in Environment -Protection of Natural Environment, Prevention of Pollution,Depletion and
Conservation of Natural resources.
Marketing and Consumer Protection- Importance, Problems and Issues.

Suggested Readings:
1. Chakraborty , S.K. : ,Foundations of management Work - Contributions fromIndian Thought:
Himalaya PublishingHouseDelhi
2. Griffiths , B. : Themarriage of East and West , collingLondon
3. Gandhi , M.K. : The Study of My Experience with Truth, Navjivan PublishingHouse,
Ahmedabad
4. Velasquez , M.G. : Business Ethics 5. Sekhar , R.C. : Ethical Choices inBusiness.

BCM 605: OPERATIONS RESEARCH

Objective: To understand the concepts and techniques of Operations Research for business decisionmaking and
to acquire required skills to solve various problems in OR.

UNIT-I
Operational Research—Meaning, Significance and Scope.Introduction to Linear Programming, Formulation
of Linear Programming—Problem, Graphical Method, Simplex Method. Duality in Linear Programming,
Definition of Dual Problem, General Rules in Converting any Primal into its Dual, Transportation Problem,
Assignment Problem.

UNIT-II
Decision Theory: Decision Making under Uncertainty and Risk, Decision Trees. Replacement Problem
(Individual and Group replacement Problems both). Games Theory : Two Persons Zero Sum Games, Pure
Strategies, Mixed Strategies. Simulation; Meaning, Process, Advantages, Limitations and Applications.

Practical Work :
Use of Linear Programming in Industry.

Suggested Readings:

1. Paneerselvam, Operations Research, Prentice Hall of India,NewDelhi.

2. Taha, Operations Research: An Introduction, Prentice Hall of India, NewDelhi.
4. Kapoor, V.K., Operations Research, Sultan Chand & Sons,NewDelhi.
5. Sharma, J. K., Operations Research, Theory and Applications, Macmillan IndiaLtd.,ND.
6. Kalavathy, Operations Research, Vikas Publishing House,ND.

BCM 606: SECTORAL ASPECTS OF INDIAN ECONOMY

Objectives: This course will provide insight into the various sectoral aspects of indian economy

Unit – I

i) Agriculture: Features, Agricultural Productivity and Income, Rural Indebtedness, Agricultural

Marketing, Agricultural Finance and Agricultural Policy, New Development in Agriculture –
Contract Farming, Organic Farming and CorporateFarming.

ii) Industrial Development during the Planning Period, Industrial Policy of Govt. of India,
National manufacturing policy, Small Scale and Cottage industries in India: Importance,
problems and Govt. Policy, Large Scale Industries – Iron & Steel, Cement andPetrochemicals.

Unit – II

i) Services Sector in India: Growth and Contribution of Services in India in Pre and Post Reform
Period, Role and Problems of Public and Private Sector inIndia
ii) Problems of Indian Economy: Poverty, Unemployment, Inflation, Unequal distribution of
Income and Wealth, Inter-State disparities in the Pattern ofDevelopment.

Suggested Readings:

1. Bhahmananda, P.R. And Panchmukhi, V.R.(eds.) 1987 – Development Process of Indian

Economy, Himalaya Publishing House,Bombay.
2. Jalan, Bimal 1992: the Indian Economy – Problems and Prospects, Viking, New Delhi.
3. Nagraj, R.2006: Aspects of India’s Economic Growth and Reforms, academic
Foundations,New Delhi.
4. Puri, V.K. and Misra, S.K.: Indian Economy, Latest Edition, Himalaya PublishingHouse
5. Datt and Mahajan: Indian Economy, S. Chand and Company, LatestEdition
6. Dhar, P.K.: Indian Economy – Its Growing Dimensions (Latest Edition), KalyaniPublishers
7. Economic Survey: Government of India, Latest Issue
8. Economic and Political Weekly: VariousIssues
 6. STUDY MATERIAL (Links)

B.com semester 1st

Paper Code Subject Author

Punjabi Dr. Parveen Kumar

BCM 101 https://cdoe.puchd.ac.in/includes/noticeboard/2022/20221123143821-

jobno216.pdf?202310093251

History And Culture of Punjab Prof. Sheena pall/ Dr. Pritosh Sharma /Mr.
Mritanju Kumar/ Ms. Parampreet Kaur
BCM 101 B
https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230517150237-
b.comsemseterihcp.pdf?202310093251

BCM 102 English and BusinessCommunication Dr. Rajesh Jaiswal/ Dr. Navjot/ Jagdeep Klara

https://cdoe.puchd.ac.in/includes/noticeboard/2022/20221110151930-b.comsem-
12022.pdf?202310093251

Psychology for Managers Prof. Geeta Bansal

BCM 103
https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516115822-bcm-
103compressed.pdf?202310093251
BCM 104 Business Economics-1 S.B. Prashar/ Dr. Harsh Gandhar

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516115940-bcm-104-
copycompressed.pdf?202310093251

Principles of Financial Accounting Dr. R.K. Gupta

BCM 105 https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230706113659-

jobno.184bcm105.pdf?202310093251

Commercial Laws Dr. Monica Bedi

BCM 106 https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516120018-

b.com.sem-ipaper-bcm106.pdf?202310093251
Principles and Practices of Sh. J.S. Rathor/Dr. N.K. Sahni
Management
BCM 107
https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516120102-bcm-
107.pdf?202310093251
 B.com 2nd Semester

Paper Code Subject Author

BCM.201 A Punjabi Dr. Harmail Singh
https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230525123519-
11zonmerged-pdf.pdf?202310093251
BCM 201 B History and Cultureof Punjab Prof. Sheena pall/ Dr. Pritosh
Sharma/Prof Reeta Grewal/Dr.
Vaneet a Khosla
https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516090334-
b.comsem2hcp.pdf?202310093251

BCM 202 English and Business Communication Dr. Rajesh Jaiswal/ Late Mr. Jagdeep
Kalra/ Ms. Ravinder Dhaliwal
https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230703122705-
b.com.sem-ii.pdf?202310093251

BCM 203 E-Commerce Dr. Monica Bedi/Prof. B.B,Goyal

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230707122314-
frontpagetitlebcm203.pdf?202310093251

BCM 204 Business Economics-II S.B. Prashar/ Dr. Harsh Gandhar

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230518103603-
ilovepdfmerged.pdf?202310093251

BCM 205 Corporate Accounting Dr.Kiran Dutt

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230712103633-bcm-
205newd.pdf?202310093251
BCM 206 Business Laws Dr. Monika Bedi
https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230707121900-bcm-
2062023businesslaws.pdf?202310093251
BCM 207 Human Resource Management Dr. Poonam Aggarwal/ Prof.
Geeta Bansal/ Ms. Bhawna
Kumar
https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230518103737-lesson1-
8merged.pdf?202310093251

ENVIRONMENT AND ROAD SAFETY PAPER

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230714095932-
environmentroadsafetyeducationviolenceagainstwomenchildrenanddrugabusebasem-2block12-
compulsory2022-23.docxcompressed.pdf?202310093251
 B.com 3rd Semester

BCM 301 Issues in Indian Commerce Ms. Ritu Gupta

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230703141246-
jobno.132bcm301.pdf?202310093251

BCM-302 Cost Accounting Prof. R.K. Gupta

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516114655-
b.comiii302costaccountinglesson1-11eng-copy.pdf?202310093251

BCM-303 Company Law Dr. Monika Bedi

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230712102507-
bcm-303.pdf?202310093251

BCM-304 Business Mathematics& Stats Dr. Richa Sharma/ Dr. Anil Kumar
Parthi
https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516114525-
indexbcm-304-copycompressed.pdf?202310093251

BCM-305 Banking & Insurance Ms. Bhawna Kumar/ Dr. Bimal Anjum

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516114555-
bankinginsurancebcm-305eng..pdf?202310093251

BCM-306 GST Dr. Shikha Sharma/ Dr. Rajni Chauhan

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516114324-
b.com.iiiindirecttaxlawpaperbcm306lesson1-10eng-copy.pdf?202310093251
 B.com 4th Semester

BCM 401 Inter-disciplinary Security Prof. L.K. Bansal

Analysis & Portfolio
Management

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230712151319-
bcm401df.pdf?202310093251

BCM 402 Advanced Accounting Dr. Kiran dutt/ Prof. M.P. Sharma

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230712151350-
4021bcmdf.pdf?202310093251

BCM 403 Auditing and Secretarial Practice CA Manish Jain

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230518103926-
jobno377bmerged.pdf?202310093251

BCM 404 Cost Management Dr. Rajni Chauhan/ Dr. R.K.Gupta

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230712151447-
4041bcmdf.pdf?202310093251

BCM 405 Marketing Management Prof. B.B. Goyal

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230712151509-
40521bcmdf.pdf?202310093251

BCM 406 Quantitative Techniques and Dr. Anil K. PArthi

Methods

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230717121818-
bcm406compressed.pdf?202310093251
 B.com 5th Semester

BCM 501 Income Tax Law Dr. Amit Mohindroo/ Mr. Munish Jain

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516113842-finalibcm-
501.pdf?202310093251

BCM 502 Management Accounting Prof. L.K. Bansal

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516113718-b.com.sem.v-
502final1.pdf?202310093251

BCM 503 Indian Economy Dr. Kulwinder Singh /Dr. Anupreet kaur Mavi

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516113620-bcm-
503.pdf?202310093251

BCM 504 Production &Operation Management Dr. Gunmala suri

https://cdoe.puchd.ac.in/includes/noticeboard/2. Chavi023/20230712101934-
bcm504.docdirector.pdf?202310093251

BCM 505 Entrepreneurship & Small Business Prof. B.B. Goyal/ Dr. Chavi Kiran

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516113758-
finaljobno.133b.comvpaperbcm-505lesson-1-10english.pdf?202310093251

BCM 506 Financial Markets & Services Prof. L.K. Bansal/ Dr. Yashpal

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230516113939-bcm-
506yashpal2021-2022.pdf?202310093251
 B.com 6th semester

BCM 601 Direct Tax Laws Ms. Gulveen KAur

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230712151635-
bcm601.docdirectordf.pdf?202310093251

BCM 602 Financial Management Prof. L.K. Bansal

https://drive.google.com/file/d/1XdvrpVtqtukFi4ILLTJ0tUqY3t8RDBo-
/view?usp=sharing

BCM 603 Issues In Financial Reporting Dr. Kapil Dev/ Dr. Monika Aggarwal

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230713094103-
603.pdf?202310093251

BCM 604 Social And Business Ethics Dr. Ritu Gupta

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230518103247-leson1-
91merged.pdf?202310093251

BCM 605 Operational Research Ms. Pooja Verma

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230518103449-
titlemergedcompressed.pdf?202310093251

BCM 606 Sectoral Aspects of Indian Economy Prof. Harsh Gandhar/ Dr. Tilak raj

https://cdoe.puchd.ac.in/includes/noticeboard/2023/20230712151814-bcm-
606df.pdf?202310093251
7. PCP SCHEDULE 2023-24 (OFFLINE)
Detailed schedules with links will be uploaded on CDOE notice Board and Google Classrooms.

Sr.
No
Class Convener PCP DATES
.

1 B.Com Semester-V Dr. Rajni Chauhan 03.10.2023 (Tues)-10.10.2023( Sun)

2 B.Com Semester-III Dr. Rajni Chauhan 09-10-2023(Mon)- 14-10-2023(Sat)

3 B.Com Semester-I Dr. Rajni Chauhan 16-10-2023(Mon)- 21-10-2023(Sat)

Class Convener PCPDATES

4 B.Com Semester-VI Dr. Rajni Chauhan 19.02.2024 (Mon)-24.02.2024(Sat )

5 B.Com Semester-IV Dr. Rajni Chauhan 26.02.2024(Mon )-02.03.2024(Sat)

6 B.Com Semester-II Dr. Rajni Chauhan 04.03.2024(Mon )-09.03.2024(Sat)

8. Assignment Schedule 2023-24
Detailed schedules with links will be uploaded on CDOE notice Board and Google Classrooms.
Links will be activated as per the Following Schedule.

DATE B.com B.com B.com

Semester 1st Semester 3rd Semester 5th

25-10-23 BCM-102 BCM 301 BCM-501

(10:00- 10:30am) English and Business Issues in Indian Income Tax Law
Communication Commerce

25-10-23 BCM-103 BCM-302 BCM-502

(3:00- 3:30pm) Interdisciplinary Cost Accounting Management Accounting

psychology for mangers

26-10-23 BCM-104 BCM-303 BCM-503

(10:00- 10:30am) Business Economics I Company Law Indian Economy

26-10-23 BCM-105 BCM-304 BCM-504

(3:00- 3:30pm) Principles of financial Business Production &Operation

accounting Mathematics& Stats Management

27-10-23 BCM-106 BCM-305 BCM-505

(10:00- 10:30am) Commercial laws Banking & Insurance Entrepreneurship & Small
Business

27-10-23 BCM 107 BCM-306 BCM-506

(3:00- 3:30pm) Principles and practices of GST Financial Markets &

management Services

BCM-101A Punjabi

28 -10-23 BCM-101B HCP

(10-10:30 am)
Even Semester Schedule
Date B.com B.com B.com
2nd semester 4th Semester 6thSemester
11-03-24 BCM201 A BCM 401 BCM 601
Punjabi Inter-disciplinary Direct Tax Laws
or Security
BCM 201 B Analysis & Portfolio
HCP Management

12-03-24 BCM 202 BCM 402 BCM 602

English and Business Advanced Financial Management
Communication Accounting

13-03-24 BCM 203 BCM 403 BCM 603

E-Commerce Auditing and Issues In Financial
Secretarial Practice Reporting
14-03-24 BCM 204 BCM 404 BCM 604
Business Economics-II Cost Management Social And Business
Ethics
15-03-24 BCM 205 BCM 405 BCM 605
Corporate Accounting Marketing Operational Research
Management
16-03-24 BCM 206 BCM 406 BCM 606
Business Laws Quantitative Sectoral Aspects Of Indian
Techniques and Economy
Methods
17-03-24 BCM 207
Human Resource
Management

Important Points:
 The submission of assignments is mandatory on the basis of which internal assessment is
awarded. The links for assignments of respective subjects will be available on CDOE notice
board as well as on the student’s given mail ids. Students are required to submit these before
the last date otherwise they will be awarded Zero as internal marks.

 All the students should exercise utmost caution while submitting their semester wise
assignments online. Read the Instructions carefully before submitting the assignments.

 The students should also keep a record of their online submission of the assignments .
9. ACADEMIC CALENDAR 2023-24

ACADEMIC CALENDAR 2023-24

Odd Semester 2023-24 Even Semester 2023-24

21-07-2023 to 30-11-2023 08-01-2024 to 03-05-2024

July to December January to May

Exams Offline Exams Offline

01-12-2023 to 23-12-2023 04.05.24 to 30.05.24

Winter Breaks Summer Breaks

26.12.23 to 05.01.24 31-05-24 to 08-07-2024

10. GLIMPSES OF THE ACTIVITIES , DCMS
 1. All the students are requested to join Respective Google classrooms for session 2023-24 as per

given links.

 B.com 1st : https://classroom.google.com/c/NjIzMjMzMDgzODgz?cjc=btx6jd7

 B.com 3rd : https://classroom.google.com/c/NTgzNzUxMTQ3NzIw?cjc=rb6dvoh

 B.com 5th : https://classroom.google.com/c/NTgzNzU4Mjk0Mjc2?cjc=wwhixah

2. All the students are requested to provide correct and registered Email addresses for proper
communication.
3. Those Students who are desirous to join to join whatsapp group can join the following link
according to your Session

B.com 1st: (2023-26)

https://chat.whatsapp.com/HI63zbZUnmb6WO24deWWSd

B.com 3rd (2022-25)

https://chat.whatsapp.com/Ifjb5Ub72WG8FCtoaipd9W

B.com 5th (2021-24)

https://chat.whatsapp.com/IKywReF0XZA0Fd1VSH5Anq

KEEP VISITING THE CDOE WEBSITE (WWW.CDOE.PU.AC.IN) & GOOGLE

CLASSROOMS FOR ALL NOTICES AND LATEST UPDATES.

Wishing you best of luck,

DepartmentofCommerceandManagementStudiesRoom412 3rdFloor, Sector14

Email: [email protected]

Phone: 0172253 4323