Professional - Part I II & III

FACULTY OF ECONOMICS & BUSINESS
SYLLABUS

FOR

B.Com. (Professional)
(Part: I, II & III)

Examination: 2011-12

GURU NANAK DEV UNIVERSITY
AMRITSAR

Note: Copy rights are reserved.
Nobody is allowed to print it in any form.
Defaulters will be prosecuted.
Price: 80-00

1
B.COM. (PROFESSIONAL) (PART: I,II & III)
Eligibility:-

Admission to the First year class B. Com. (Prof.) Degree Course will be open to a person who
has passed one of the following examinations conducted by a recognised Board / Council /
University.

a) +2 examination with at least 40% marks in the aggregate in any stream.

OR

Part-I examination of B. Com. (Old System) of this University as equivalent to the examinations
mentioned above.

DETAILED ORDINANCES RELATING TO EXAMINATION FOR THIS CLASS ARE
CONTAINED IN THE GURU NANAK DEV UNIVERSITY CALENDAR, VOL-II READ
WITH SYNDICATE DECISIONS/ AMENDMENTS MADE FROM TIME TO TIME.
2
Scheme of Study
B.Com. (Professional) Part I:
Paper Marks L T
1. Business Communication

100 6 0
2. General Punjabi / Punjab History & Culture

50 3 0
3. Business and Labour Laws

100 6 0
4. Financial Accounting

100 6 2
5. Business Management

100 6 0
6. Quantitative Techniques for Business

100 6 2
7. Computer Applications for Business - I 100 6 3

Scheme of Study for B. Com. (Prof.) IInd Year

Paper Marks Periods
Theory
Practical
1. Company Law & Secretarial Practice 100 5 1

II.

Corporate Accounting 100 6 2
III.

Cost Accounting 100 6 2
IV. Indirect Tax Laws 100 6 -

V. Managerial Economics

100 6 -

VI. Insurance & Risk Management 100 6 -

VII.

Windows & Networking 100 3 3
VIII Environmental Studies 100
Total Marks: 700

Note: The marks of Paper VIII (Environmental Studies) will not be added in the total
marks.

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Scheme of Study for B. Com. (Prof.) IIIrd Year

Paper Marks Periods
Theory
Practical
1. Management Accounting & Auditing 100 6 -

II.

Direct Tax Laws 100 6 2
III.

Banking Theory & Practice

100 6 -
IV. Financial Management 100 6 -

V. Operations Research 100 6 2

VI. E Commerce & Applications 100 4 2

VII.

Any one of the following options :- 100 6 -
i) Entrepreneurship and Small Business
ii) Material Management
iii) Sales & Retail Management
iv) Foreign Trade & W.T.O.
v) Capital Market & Investment Management

Viva Voce (Based on current year papers)

50 -
-
Total Marks:

750
Grand Total: 2150

4
B.COM. (PROFESSIONAL) (PART: I)
Paper-I: BUSINESS COMMUNICATION

Time: 3 Hours Max. Marks: 100
Theory : 80 marks
Practical 20 Marks

Instructions for Paper Setters :-

Note:- The question paper covering the entire course shall be divided into three sections as
follows:-

Section A : This will have questions No 1 consisting of 10 very short answer questions from the
entire syllabus with answer to each question upto five lines in length. Students will attempt 8
questions. Each question will carry two marks; the total weightage being 16 marks.

Section B : This will consist of essay type/numerical questions upto 16 pages in length. Four
questions numbering 2,3,4 and 5 will be set by the examiner from part-I of the syllabus. The
candidates will be required to attempt any two questions. Each question will carry 16 marks; the
total weightage of the section shall be 32 marks.

Section C : This will consist of essay type/numerical questions with answer to each question
upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from
part-II of the syllabus. The candidates will be required to attempt any two questions. Each
question will carry 16 marks; the total weightage of the section shall be 32 marks.

Part I
Introduction: Basic Communication; Basic forms of Communication, Self-development
communication, developing positive personal attitudes, whole communication.
Principles of effective communication, informal and formal communication networks, grapevine,
and communication barriers, improving communication.
Principles of Effective Communication: Concepts.
Writing Skil1s : Planning business messages, rewriting, editing, first draft, reconstruction of final
draft, business letters, memos format and appearance, request letters. good news and bad news
letters, persuasive letters, sales letters, collection letters, office memorandum etc.
Modern Form of Communication: Telex, Fax, Telegram, e-mails and teleconferences.
Advertisements, Tender notices, auction notice, public notice.
5

Part II
Report Writing I Introduction to proposals, short reports and formal reports, report presentation
on any choosen topic, oral presentations, principles of oral presentations, factors affecting
presentations, sales presentation, resume writing.
Non-verbal aspects of communication.
Effective Listening: Principles of effective listening, factors effecting listening, listening
exercises--oral, written and video sessions.
Preparation of Matter for Meetings: The writing of notices, agenda minutes, the organisation and
conduct of conferences.
(a) Vocabulary/Terms.
(b) Match columns.
(c) Synonyms/Antonyms.
(d) Pair of words
Non-textual comprehension/prcis.
PRACTICALWORK: (20 Marks)
Teacher should assign some project or practical work to students. Students should be guided to
carry on field work and collect primary data (wherever possible). Whatever project
report/practical work/assignment is submitted by the student should be evaluated by the class
teacher of the College and marks be awarded accordingly. Further, work of the student should be
preserved by the college for atleast 6 months which can be inspected by the University at any
time.
Suggested Readings:
1. Krizan, A. C. et al. Business Communication, 7th Edition, Thomson South-Western, 2008
2. Young, Dona J, Foundations of Business Communication: An Integrated Approach, 1st Edition,
Tata McGraw-Hill, 2006
3. Locker, K. O, & Kaczmarek S. K. Business Communication: Building Critical Skills, 3rd Edition,
Tata McGraw-Hill, 2006
4. Bovee, C.L. et. al. Business Communication Today, 7th Edition, Pearson Education, 2002
5. Taylor Shirley Communication for Business, 6th Edition, Pearson Education, 2006
6. James S. ORourke IV Management Communication: A Case Analysis Approach, 2nd Edition,
Pearson Education, 2006.
1 Lesikar,R.V.,&PettitJr,J.D.BusinessCommunication:TheoryandApplication,TataMcGraw
Hill,2002
6
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7
PAPER-II: PUNJAB HISTORY & CULTURE

(Special paper in lieu of Punjabi Compulsory)

Time : 3 Hours Max. Marks : 100

Note: Each question paper may consist of two sections viz A & B as under : -

Section A: The examiner shall set 10 questions and the candidates will attempt any 7 questions
carrying 4 marks each. Answer to each question shall be in 10 to 15 sentences. The total
weightage of this section shall be 28 marks.

Section B: The examiner shall set 8 questions which will cover the entire syllabus. The
candidates shall attempt any 4 questions in atleast 5 pages each. Each question carry 18 marks.
The total weightage of this section will be 72 marks.

1. Physical features of the Punjab and their impact on history.
2. Sources of the ancient history of Punjab.
3. Harappan Civilization : Antiquity, extent, end, important places, script, town planning ;
Political, social, economic and religious life of the India Valley People.
4. The Indo-Aryans : Original home and settlement in Punjab, Social, religious and
Economic life during the Rig Vedic Age, Social, religious and Economic life during later
Vedic Age.
5. Teaching and impact of Buddhism and Jainism in the Punjab.
6. Alexendars invation and its impact.
7. Punjab under Chandragupta Maurya and Ashoka.
8. The Kushans and their contribution to the Punjab.
9. The Punjab, under, the Gupta Emperors.
10. The Punjab under the Visdhana emperors.
11. The Punjab from 7th Century to 1000 A.D. (A Survey of Political and socio-cultural
history of Punjab).
12. Development of Art and Architecture of Punjab.

Suggested Readings:

1. L.M.Joshi (ed.) : Hisory and Culture of the Punjab, (Art-I Patiala, 1989 (3rd edition).
2. L.M.Joshi and Fauja Singh (ed) : History of Punjab, Vol. I, Patiala, 1977.
3. Budha Prakash : Glimpses of Ancient Punjab, Patiala, 1983.
4. B.N.Sharma : Life in Northern India, Delhi, 1966
8
Paper III: Business and Labour Laws


Instructions for Paper Setters :-

Note:- The question paper covering the entire course shall be divided into three sections as follows:-


Section B : This will consist of essay type/numerical questions upto five pages in length. Four

uestion will carry 20 marks; the total weightage of the section shall be 40 marks.

Part I

1. Indian Contract Act: 1872.
Features of a Valid Contract, Law relating to offer and acceptance, consideration, competence of
parties; free consent, legality of contract and agreements declared void, discharge of contract,
quasi contracts, remedies for breach of contract, indemnity and guarantee, bailment and pledge,
agency.

2. Sale of Goods Acts, 1930.

Part II
1. Environment Protection Act 1986
2. Cyber Laws (Information Technology) Act 2000;
3. Consumer Protection Act. 1986.
4. Payment of Wages Act, 1936;
5. The Industrial Dispute Act, 1947;
6. Factory Act 1948;
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Case Laws:
Carlill Vs Carbolic Smoke Ball Co. (1893).
Rose & Frank Co; V. Corruption Bros. (1923)
Hyde Vs Wrench.
Olley Vs Marlborough Court Ltd.
Brodgon Vs Metropolitan Railway Co.
Dunlop Vs Higgins
Harbhajan Vs Harcharan
Kedar Nath Vs Gori Mohammad.
Chinnayya Vs Ramayya
Taylor Vs Caldwell.
Rampal Vs. Gorishankar.
Lilley Vs. Doubleday.

Suggested Readings:
1. Avtar Singh, Principles of Mercantile Law, Eastern Book Co.
2. Kapoor, N.D. Mercantile Law: Sultan Chand & Sons Educational Publishers
3. Tulsian, P. C. Business Laws: Tata McGraw Hill.
10
Paper IV: Financial Accounting

Time : 3 Hours Max. Max. Marks : 100
Theory Marks:60
Practical: 20
Practical Workbook:20

Instructions for Paper Setters:-

Note:- The question paper covering the following syllabus shall be divided into two sections viz
Section A and Section B.

Section A : This will have questions No 1 consisting of 8 very short answer questions. Student
will attempt six questions. Each question will carry two marks; the total weightage being 12
marks. Answer to each question should be utpo six lines.

Section B : This will have question No. 2,3,4 and 5 consisting 2 questions of essay type and 2
questions of numerical type. Essay type questions are to be answered in 5-6 pages. Each question
will carry 12 marks. Students will attempt 2 questions; the total weightagte being 24 marks.

Section C : This will have question No. 6,7,8,and 9 consisting 2 questions of essay type and 2
questions of numerical type. Essay type questions are to be answered in 5-6 pages. Each question
will carry 12 marks. Students will attempt 2 questions; the total weightagte being 24 marks.

Part I
Rectification of Errors; Final Accounts of Sole trader and Partnership; Accounting for Joint
Venture; Consignment Accounts; Depreciation Accounting; Hire Purchase and Installment
Systems.
Part II
Branch Accounts (excluding foreign branches), Departmental Accounting, Royalty Accounts,
Insurance claims (Stock and profit), Investment Accounts, Voyage Accounts.

Practical Lab Work.

Note: The following syllabus will have the weightage of 20 marks. Practical examination from
the following syllabus will be held in the Computer Lab. The examination will be conducted by
the external examiner (from Commerce) appointed by the University. The marks will be awarded
on the basis of written test and practical test.

Financial Accounting Packages: Preparation and online finalization of accounts on Tally, ERP
9.0; Introduction of Tally, ERP 9.0, Phases of Implementation, Aides for implementation.

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Accounts Management (Using Tally, ERP 9.0 Software Package); Accounts Masters, Accounts
Transaction, Accounts Reports.
Preparation and Compilation of complete balance sheet of any Industries/Organisations/Firms.

Inventory Banagement (Using Tally, ERP 9.0 Software Packae); Inventory Masters, Inventory
Transactions and Inventory Reports.

Practical Work Book
Note: This will have weightage of 20 marks. The student is required to prepare practical
workbook on the following topics. The college will retain the practical workbook for atleast six
months. Practical workbook will be examined by the external examiner appointed by the
University and marks will be awarded accordingly.

For Practical Workbook in the Subject: Practical writing of day book (journal), Ledger, Cash
Book, Preparation of Bills, Invoices, Debit Note, Credit Note, Maintaining Stock Register, Filing
of Pay in Slips, Cheques, Deposits & Withdrawal, Transfer, Demand Draft(DD), Letter of
Credits (LC), Bill Discounting, Collection & Payment of Out Station Cheques (Clearing House
Recording), Tally.

Suggested Readings:

1. Tulsian, P.C., Financial Accounting, Pearson Education.
2. Wilcon, Kirkland A. and Miguel Joseph G.S., Introduction to Financial Accounting,
Harper & Row Publishers.

Note:
Each college shall set up an Accounting Lab., where formats of all the above mentioned
documents shall be kept for the reference of the students.
12
Paper V: Business Management


Instructions: For Paper Setters:-

Note: The question paper covering the entire course shall be divided into three sections as
follows:

Section A: This will have questions No 1 consisting of 12 very short answer questions from the

Section B: This will consist of essay type/numerical questions upto five pages in length. Four

Section C: This will consist of essay type/numerical questions with answer to each question upto
five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from part-
II of the syllabus. The candidates will be required to attempt any two questions. Each question
will carry 20 marks; the total weightage of the section shall be 40 marks.

Part - I
Meaning, nature and scope of Business (Commerce, Trade and Aids to trade) - Forms of
Business ownership.
Meaning, nature, scope, importance of Management, Evolution of Management Thought and
contributions of F.W.Taylor, Henri Fayol ,Elton Mayo , and Peter Drucker to the management
thought.

Functions of Management:

Planning - Meaning - Need & Importance, types, advantages & limitations.

Organizing Elements, processes, Types of organizations, Delegation of authority - Need,
difficulties in delegation - Decentralization

Direction - Nature - Principles
Communication process, Types & Importance and barriers
Controlling - Need, Nature, importance & Process
Motivation - Importance - theories
Leadership - Meaning - styles, qualities & functions of leaders
13

Part - II
Social responsibility of business towards different groups of society.
Human Resource Management Introduction, development of HRM concept,
Manpower Planning, Recruitment & Selection: Sources of recruitment, procedure and basis of
Selection, induction,
Marketing Management Definition, Concepts, Significance & functions of Marketing,
Marketing Research; Strategic Management meaning, objectives and functions, role and goal,
level of strategy, limitations.
Introduction: Recent Trends in Management: Management of Change, Management of Crisis,
Total Quality Management, Stress Management, International Management

Suggested Readings:

1. Koontz O Donnel: Management, Tata McGraw Hill Publishing Co.Pvt. Ltd.
2. L.M. Prasad: Principles & Practice of Management, Sultan Chand & Sons.
3. Sherlekar, S.A. and Sherlekar V.S., Principles of Business Management, Himalaya
Publishing House.
14
Paper VI: Quantitative Techniques for Business



follows:-




Part-I
Matrices : Types; determinants, rank and inverse of matrix.
Simple and Compound interest discounting and factoring techniques, currency translation
(foreign exchange).

Definition, scope, function and limitations of statistics, measures of central tendency, measure
of dispersion, skewness, index Numbers- purpose, construction and problems fixed and chain
base methods.
Time series analysis Trend, cycles, seasonal and irregular components. Isolation of trend-free
hand
curve methods moving average methods, semi-average methods and least square method (fitting
straight lines only).

15
Part-II
Correlation Analysis : Simple correlation between two variables (grouped and ungrouped data).
Rank correlation, Coacurrent correlation, Simple Regression Analysis; Grouped and ungrouped
data.

Interpolation and Extrapolation with equal and unequal class intervals (Binomial, Newtons and
Langranges formula).

Probability Theory : Addition and Multiplication Theorems ; Probability Distribution;
Binomial, Poisson and normal.
Theory of attribution and consistency of data sampling techniques. Sources of statistical data
relating to agriculture. Industry, Population, national income trade and prices.

Suggested Readings :

1. Gupta. S. P, Statistical Methods, Sultan Chand Publications.
2. Gupta. S. C, Fundamentals of Statistics, Himalaya Publishing House
3. R.P. Hooda Statistics for Business & Economics (Macmillan).

Note : Atleast 50% of the questions to be set in Section B and Section C should be
numerical.
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Paper VII: Computer Applications for Business - I



follows:-




Part-I
1. Information: Concepts and Processing: -
1.1 Concepts of Information
Definition and examples of Information
Difference between data and Information.
Features and Categories of Information.
Levels of Information, Types of Information System -- Transaction Processing
System(TPS); Management Information System (MIS); Decision Support System (DSS),
Knowledge Management System (KMS) and their implementation at managerial levels
(operational, tactical & strategic).

2. Electronic Data processing: -
Overview, Processing Methodologies (batch, On-line, Real time Processing), Concepts and
applications of text processing, Office automation applications.
3. Elements of Computer System: -
Classification of Computer Systems (based on size, generations and technologies),
workstations, computer based systems.

3.1 Computer Hardware:-Definition of hardware (CPU, VDU, Input
and Output devices), Memory (Primary, Secondary), Definitions of RAM,
ROM, CDROM etc.

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3.2 Computer Software: -Definition of software, types of software (Application,
System, Packages), Compilers and assemblers, Programming languages and their
classification (machine and high level programming languages) Role of software
in IT.
Part-II

4. Operating System Concepts:-Definition, Concepts of OS (as Resource Manager, Processor
manager and Information manager), Introduction to Windows (Overview of working of
Windows, Using Mouse and Manipulation of Icons, Menus and opening different
applications simultaneously), Basic commands of windows (creating, moving, renaming,
deleting files / folders).

5. Word Processing and electronic spreadsheet. An overview of MS Word, MS Excel and MS
Powerpoint.

6. IT Applications:- Concepts of Scientific and Business Applications (Invoicing, transaction
processing, financial accounting and payroll, medical and health applications).

7. Network of Computers. Types of network, LAN, Intranet & Internet applications, World Wide
Web, E-mail, browsing and searching, search engines, multimedia applications.
References:
1. Jain, Satish, Information technology, BPB Publications, New Delhi.
2. Norton Peter, Introduction to Computer, Tata McGraw Hill, New Delhi (Indian
edition).
3. Schneider, Gary P., E-Commerce Strategy, technology & Implementation, Cengage
Learning India Pvt. Ltd., New Delhi.
4. Szymanski Robert A., Symanski Donald P. and Pulschen Donna M., Computers and
Information Systems, Prentice Hall.

18
B.COM. (PROFESSIONAL) PART - II
Paper I: Company Law & Secretarial Practice

Time : 3 Hours Max. Marks :100
Theory : 80
Practical : 20
Instructions for Paper Setters:

Note : The question paper covering the entire course shall be divided into three sections as
follows:-

Section A: This will have questions No 1 consisting of 12 very short answer questions
from the entire syllabus with answer to each question upto five lines in
length. Students will attempt 10 questions. Each question will carry two
marks; the total weightage being 20 marks.

Section B: This will consist of essay type/numerical questions upto five pages in length.
Four questions numbering 2,3,4 and 5 will be set by the examiner from part-I
of the syllabus. The candidates will be required to attempt any two questions.
Each question will carry 15 marks; the total weightage of the section shall be
30 marks.

Section C: This will consist of essay type/numerical questions with answer to each
question upto five pages in length. Four questions numbering 6,7,8 and 9
will be set by the examiner from part-II of the syllabus. The candidates will
be required to attempt any two questions. Each question will carry 15 marks;
the total weightage of the section shall be 30 marks.

Part-I
Company Meanings, Features, Types, Promotion and Registration, Preliminary contracts,
Memorandum of association, Articles of association.

Prospects, Shares & Share Capital, Directors Powers, duties, appointment, removal, legal
position, Borrowing Powers, Public deposits and debenture, Members, Meetings (including
Board meetings).
Part-II
Secretary Definition, Types of Secretaries, Qualifications of a Company Secretary,
Appointment, Dismissal, function, Duties, Rights and Liabilities and Procedure in connection
with allotment of Shares, for feiture, Reissue, Transfer of Shares, Payment of Dividends &
meetings Notice, Agenda, Quorum, proxy, reports, minutes of meetings and resolution.

Secretarial Audit.

Practical Notebook:-
Notice, Agenda, Cuorum, Proxy, Reports, Minutes of Meetings, Resolutions, Share Certificates,
Share Warrants.

Suggested Readings:

1. Avtar Singh : Company Law
2. N. D. Kapoor: Company Law & Secretarial Practice.

Notes:
1. The teacher will use simulation method and will hold at least one statutory meeting, one
Annual General Meeting, one Extraordinary Meeting one Board Meeting.
2. Practical marks will be based on practical notebook which will be evaluated by
HOD and concerned teachers of the college.
19
Paper II: Corporate Accounting



follows:-

Section A: This will have questions No. 1 consisting of 12 very short answer questions

Section B: This will consist of essay type/numerical questions upto five pages in length.
Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I
40 marks.

Section C: This will consist of essay type/numerical questions with answer to each
question upto five pages in length. Four questions numbering 6,7,8 and 9 will be
set by the examiner from Part-II of the syllabus. The candidates will

Part-I

Company Accounts regarding, Issue of share capital & debentures, Issue of Bonus & right share.
Underwriting of Shares & Debenture, redemption of Preference Share & Debenture, Profit Prior
to Incorporation, Managerial remuneration, Final Accounts of Companies, Acquisition of
Business.

Part-II

Liquidation accounts. Valuation of Shares & Goodwill, Amalgamation as per as 14 and Internal
Reconstruction, Banking Company and Insurance Co. Accounts. Corporate Reporting Recent
Trends. Introduction of Inflation Accounting, Human Resource Accounting and Social
Accounting.

Suggested Readings:

1. M. C. Shukla & T. S. Grewal : Advance Accounting.
2. R.L. Gupta : Higher Account
3. Sanjiv Sharma : Corporate Accounting

Note:- There will be 50% numerical questions in Section-B and Section-C of the question
paper.
20
Paper III: Cost Accounting


follows:-

Section A : This will have questions No. 1 consisting of 12 very short answer questions

Section B : This will consist of essay type/numerical questions upto five pages in length.
40 marks.

Section C : This will consist of essay type/numerical questions with answer to each

Part-I

Meaning, nature, scope & advantages of Cost Accounting. Distinction between Cost & Financial
Accounting, Elements of Cost materials. Purchase & Storage, Control & Pricing, Issue &
Evaluation. Labour Meaning Components of Labour Cost, Methods of Wage payments and
Incentive Plans. Labour Turnover Causes, Effects, Accounting and Control of idle time and
Overtime Costs, Overheads Classifications Allocations, Absorption and Accounting.
Introduction to Activity Based Costing.

Reconciliation of Cost and Financial Accounts.

Part-II

Methods Unit Costing, Job, Batch, Contract, Process, Cost Control - Marginal Costing,
Differential Costing, Break Even Analysis, Budgetary Control, Standard Costing.

Suggested Readings:

1. H.J. Wheldon : Cost Accounting & Costing Method
2. N.K. Prasad : Cost Accounting
Note:- There will be 50% numerical questions in Section-B and Section-C of the question
paper.
21
Paper IV: Indirect Tax Laws

Time : 3 Hrs. Max. Marks : 100


follows:-


40 marks.
Part-I
Central Sales Tax- Features, Terms, definitions, Registration of dealers Procedure of
Cancellation & Duplication of registration, Procedure of Assessment, Filing of Returns, Use of
various Forms, Authorities. Penalties & Appeals, Branch & Consignment transfers.
Customers Act, 1962 An Overview, Levy, Collection & exemption from Customs duties, Dater
of determination of date of duty & Tariff Valuation, Prohibitions/restrictions on Import &
Export, Determination of Duty where Goods consists of Articles liable to different rates of duty,
Warehousing, Duty drawbacks U/s 74 & 75, Special provisions relating to Baggages, Postal
Goods.
Part-II
Introduction to Value Added Tax (VAT) Act 2005-Concept, Features, Registration, Taxable &
Exempt Supplies, TIN, VAT Bill, Tax Credit, Procedure of Assessment, Filing of VAT Returns,
Penalties & Fines under VAT.

Central Excise Act, 1944- Meaning, Levy & Collection, Classification of Goods, Definitions,
Valuations, Assessment, Payment of Duty and Removal of Goods refund of Duties, Appeals &
Penalties, Introduction to the Concept of Service Tax. Cenvat Scheme in Excise.
Suggested Readings :
1. Indirect Taxes : V.S.Datey & V. Balachandren
2. How to Deal with VAT : KulBhushan, Parson Education, 2005
Note : The paper setter will consider the changes in tax laws upto 30
th
September.

22
Paper V: Managerial Economics
Time:3Hours Max.Marks:100

Instructions:ForPaperSetters:
follows:
marks;thetotalweightagebeing20marks.
Four questions numbering 2,3,4 and 5 will be set by the examiner from PartI
40marks.
set by the examiner from PartII of the syllabus. The candidates will
thetotalweightageofthesectionshallbe40marks.

Part-I

Consumer behaviour: Utility approach-brief outline of Law of diminishing marginal
utility and law of equi-marginal utility. Indifference curve approach: Consumer equilibrium,
income, price and substitution of tacts. Law of demand, derivation of law of demand based on
utility analysis and indifference curve analysis. Price elasticity of demand and its measurements.

Concept of production function, Breakeven analysis, profit for casting in short run, law of
variable proportion. Concept of cost and revenue, short run and long run cost curve, concept of
total average and marginal revenue, relationship between average revenue marginal revenue and
elasticity of demand price. Determination under perfect competition monopoly and monopolistic
competition, price discrimination.

Part-II

Distribution: Rent-Recardian Theory & Modern theory. Profit-Dynamic theory, Risk
theory & Uncertainty theory. Interest-Classical, Neo-classical and Keynesian theories. Wages
Marginal Productivity theory and modern theory.

Introduction to macro economics and its importance, National Income: Methods and
problems of measurement, particularly in under developed countries. Classical theory of
employment and Says Law of market. Keynesian Economics-Effective demands consumption
Function: Investment Function and marginal efficiency of capital.
23

Suggested Readings:

1. D.M. Mithani A Course in Business Economics.
2. Verma Managerial Economics.
3. Dean Joel Managerial Economics.
4. H. L. Ahuja Advanced Economics Theory.
Paper VI: Insurance & Risk Management

Time : 3 Hours Max. Marks :
100


follows:-

Section A : This will have question No.1 consisting of 12 very short answer type questions
from the entire syllabus with the answer to each question upto five lines in length. Students will
attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks.
Section B : This will consist of essay type/numerical questions with answer to each question
Part-I of the syllabus. The candidates will be required to attempt any two questions. Each
question will carry 20 marks; the total weightage of this section shall be 40 marks.
Part II of the syllabus. The candidates will be required to attempt any two questions. Each
question will carry 20 marks; the total weightage of this section will be 40 marks.

Part-I

Definition, nature, Role and Importance of Insurance, Salient Feature of IRDA Act 1999,
Rationale for opening up of the Insurance Sector to the private sector.
Nature of Life Insurance Contract.
Annuities, Surrender Value, Calculation of Premium and measurement of risk. Progress of Life
Insurance Business in India, Fire Insurance Nature and Use, Policy Condition,
Rate Fixation, Payment of Claims, Reinsurance, Marine Insurance : Nature.
Premium Calculation, Payment of Claims
Motor Insurance Policy and Covers, Comprehensive Policy, Third Party Act Policies, Extra
Benefits cover Motor Insurance Claims.

Part II
SYNOPSIS
CONCEPT OF RISK
CORPORATE AND PERSONAL RISK MANAGEMENT
IDENTIFICATION OF RISK : Tools/Techniques for perception of risk; Methods for
determining the operative causes of peril; Safety audit.
EVALUATION OF RISK
RISK AVOIDANCE & REDUCTION OF RISK : methods of loss prevention and risk
reduction; Role of surveyors in loss prevention/ risk reduction.
TECHNIQUES OF RISK FINANCING : Retention of risk; Captive insurance
companies.
TRANSFER OF RISK : Types of risk transfer; Benefits and limitation of Insurance; Partial
insurancearrangements.
24
SuggestedReadings(Books/Journals):
1. Insurance Regulation and Development Act.
2.
GopalKrishan,G.(1994)
Insurance Principles and Practice, Sterling
Publishers,NewDelhi
3.
NityaKalyani,K.(1999)
Insurance Regulatory Authority, Relevance
andFutureTrends;TheHindu,May5.
4. Rao,D.Tripathi(2000) Privatisation and Foreign, Participation in
Insurance Sector, Economic and political
weekly,Vol.13,March2531.
5. Rao,D.Tripathi(2000) Analysis of Performance of Insurance in
India, Economic and Political weekly, Vol
31,July31Aug6
6. Ranade,Ajit IssuesinregulationofInsurance,Economic
andPoliticalweeklyofIndia,Vol5,Jan.29
Feb.4.
7. RiskManagementInsuranceby:Trieschmann,Gustavson,Hoyt
25
Paper VII: Windows & Networking

Theory : 50
Practical : 50

follows:-

Section A : This will have questions No. 1 consisting of 12 very short answer questions from the
questions. Each question will carry one mark; the total weightage being 10 marks.
part-I of the syllabus. The candidates will be required to attempt two questions selecting one
from questions 2 and 3 and one from questions 4 and 5. Each question will carry 10 marks. The

upto 5 pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from
part-II of the syllabus. The candidates will be required to attempt two questions selecting one

Part-I
1. Introduction to Windows based operating system (Windows NT)
Overview of Windows NT, Concept of Client Server computing and Windows NT Server
(login and logoff control panels, administrative tools, File manager), Installation of Windows
NT software.

2. Fundamental Concepts of Networking
Need and advantages of computer networks, Types of networks (LAN, WAN & MAN),
Network Security, Topologies of networks etc., Distributed processing.

Part-II
3. Windows based Packages
A detailed study of MS Office 2000 elements

a) MS Word
b) MS Excel
c) MS PowerPoint
d) MS-Access

4. A study of Accounting packages
A detailed applications based study of various accounting and financial management
packages like TALLY etc. (latest windows based version) producing reports like cash
reports, journals, balance sheets, payroll, Provident Fund Accounts.

References:

Jain, Information Technology, BPB Publication, New Delhi.

Singh, Gurvinder & Singh Rachpal, A Text book of Windows Based Computer Courses,
Kalyani Publishers, Ludhiana, 1999.

Manuals of Windows 95, TALLY / EX etc.
26
Paper VIII: Environmental Studies (Compulsory)

Theory Lectures: 50 Hours
Time of Theory examination Max. Marks:100
Regular students : 2 Hours Regular students :75+25
Private students : 3 Hours. Private students : 100

Instructions for the paper setters : The question paper will consist of two sections for regular
students and three sections for private students.

Unit-I
(Compulsory for all students)
Section A (30 Marks)

It will consist of ten short answer type questions. Candidates will be required to attempt
six questions, each question carrying five marks. Answer to any of the questions should not
exceed two pages.

Section B (45 Marks)

It will consist of six essay type questions. Candidates will be required to attempt three
questions, each question carrying fifteen marks. Answer to any of the questions should not
exceed four pages.

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

2. Natural resources: Natural resources and associated problems.

a) Forest resources: Use of over exploitation, deforestation, case studies, Timber extraction,
mining, dams and their effects on forests and tribal people.
b) Water resources: Use and over-utilization of surface and ground water, floods, drought,
conflicts over water, dams-benefits and problems.
c) Mineral resources: Use and exploitation, environmental effects of extracting and using
mineral resources, case studies.
d) Food resources: World food problems, change caused by agriculture and overgrazing,
effects of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case
studies.
e) Energy resources: Growing energy needs, renewable and non-renewable energy, use of
alternate energy sources. Case studies.
f) Land resources: Land as a resources, land degradation, man induced landslides, soil
erosion and desertification.
g) Role of an individual in conservation of natural resources, Equitable use of resources for
sustainable lifestyles.
3. Ecosystem
Concept of an ecosystem, Structure and function of an ecosystem, Producers,
consumersanddecomposers,Energyflowintheecosystem,Ecologicalsuccession,Food
chains,foodwebsandecologicalpyramids.
Introduction,types,characteristicfeatures,structureandfunctionofthefollowingecosystem:
a. Forestecosystem
b. Grasslandecosystem
c. Desertecosystem
d. Aquaticecosystems(ponds,streamslakes,rivers,oceans,estuaries).
27
4. Biodiversityanditsconservation
Definition: Genetic, species and ecosystem diversity, Biogeographical classification of
India.
Value of biodiversity: Consumptive use, productive use, social, ethical, aesthetic and
optionvalues.
Biodiversityofglobal,Nationalandlocallevels,Indiaasmegadiversitynation,Hotspots
ofbiodiversity.
Threats to biodiversity: Habitat loss, poaching of wildlife, man wildlife conflicts
EndangeredandendemicspeciesofIndia.
Conservationofbiodiversity:InsituandExsituconservationofbiodiversity.
5. Environmentalpollution
Definition,causes,effectsandcontrolmeasuresof:
a)AirPollution
b)WaterPollution
c)SoilPollution
d)MarinePollution
e)NoisePollution
f)ThermalPollution
g)NuclearPollution
Soil Waste Management: Causes effects and control measures of urban and industrial
wastes.
Roleofanindividualinpreventionofpollution.
Pollutioncasestudies.
DisasterManagement:Floods,Earthquake,CycloneandLandslides.
6. SocialIssuesandEnvironment
*Fromunsustainabletosustainabledevelopment
*Urbanproblemsrelatedtoenergy
*Waterconservation,rainwaterharvesting,watershedmanagement
*Resettlementandrehabilitationofpeople:itsproblemandconcerns.Casestudies
*Environmentalethics:Issuesandpossiblesolutions.
28
* Climate change, global warming, acid rain, ozone layer depletion, nuclear accidents
andholocause.Casestudies.
*Waterlandreclamation
*Consumerismandwasteproducts
*EnvironmentalProtectionAct
*Air(PreventionandControlofPollution)Act
*Water(PreventionandControlofPollution)Act
*WildlifeProtectionAct
*ForestConservationAct
*Issuesinvolvedinenforcementofenvironmentallegislation
*Publicawareness
7. Humanpopulationandtheenvironment
*Populationgrowth,variationamongnations
*PopulationexplosionFamilywelfareprogramme
*Environmentandhumanhealth
*Humanrights
*Valueeducation
*HIV/AIDS
*Womenandchildwelfare
*Roleofinformationtechnologyinenvironmentalandhumanhealth
*Casestudies
UnitII
(CompulsoryforPrivateCandidatesonly)
SectionC (25Marks)
Itwillconsistoftwoquestions.Candidatewillberequiredtoattemptonequestiononly.
Answertothequestionshouldnotexceed5pages.Inthissectionthestudentswillberequired
towriteonthestatusofenvironmentofanarea/ecosystem/village/industry/disaster/mine/
dam/agriculturefield/wastemanagement/hospitaletcwithitssalientfeatures,limitations,
theirimplicationsandsuggestionsforimprovement.
29
EnvironmentalStudies(FieldStudy)
(PracticalforRegularStudentsOnly)
Max.Marks:25
Thecandidatewillberequiredtoundertakefieldstudytripstostudyanimalsandplants
intheirnaturalhabitats,statusofpollutionintheareaandtoundertaketreeplantationdrives.
Thecandidateswillberequiredtosubmitthefieldstudyreportofabout10pageslistingtheir
observation of the habitats studied and their contributions for conservation of habitats. The
reportswillbeevaluatedbytheexaminerappointedbythePrincipaloftheconcernedcollege.

30
B.COM. (PROFESSIONAL) PART - III
Paper I: Management Accounting and Auditing

follows:
40marks.

Part-I

Origin, Concept, nature and Scope of Management Accounting. Distinction between
management accounting & Financial Accounting Nature, Importance and Limitations of
financial statements. Tools of Financial Analysis Ratio Analysis (Liquidity, Activity, Solvency
and Profitability ratios). Trend Analysis common size financial statements and comparative
financial statements. Introduction to EBA.

Fund flow and cash flow analysis (AS-3). Management Reporting Importance Needs, Types,
Requirements of good report preparation of a Report including prewriting and form of final draft.

Part-II

Definitions & Objectives of Auditing, Types of Audit, Cost Audit and Management
Audit. Internal Audit, Distinction between Audit & Investigations. Company auditors,
appointment, removal, Duties & Liabilities, Auditors Report. Internal Control and Vouching.

Suggested Readings:

1. Manmohan & Goel -Principles & Practice of management Accounting.
2. Khan & Jain -Management Accounting.
3. L.S. Parwal -Accounting Theory
31
Paper II: Direct Tax Laws

Theory : 80
Practical : 20
Instructions: For Paper Setters.
follows:-

30 marks.
Part-I
Income tax Definition, distinction between capital and Revenue Basis of Charge (Residential
Status), Incidence of Tax, Exempted Income, Computation of Income from salaries and House
property.
Income from Business and Profession, Capital Gains, Income from other sources.
Depreciation, carry forward and set-off of losses, Income of other persons to be included in
Assessees total Income. Deduction of Gross Total income.
Computation of total income in Regard to Income of Individual, HUF and Partnership firm.
Part-II
Advance payment of Tax, Deduction of tax at Source, Income tax. Authorities and
Administration of the Act. Assessment Procedure, Appeals, Refunds and Penalties.
Wealth tax Basic Concepts, Terms and definitions, Assets, Valuation of immovable
Properties and Jewellery, Computation of wealth tax liability, Tax Authorities, Assessment &
Post Assessment procedure.

Pracatical Training:-
Filing of Returns of Individuals, HUE, Firms, Filing of Form-16-A, PAN forms and Procedures,
Forms A & B. Two weeks practical training at Department of Income Tax/Chartered
Accountant/Tax Lawyers. Practical marks will be awarded by the HOD and the concerned
teachers of the college.

Suggested Readings:
1. H.C. Mahrotra : Income Tax Law & Practice.
2. Bhagwati Prasad : Income Tax Law & Practice.
3. Gaur & Narang : Wealth Tax.
4. Bhalla Bindu and Bhalla G.S : Individual Income Taxation Salaried Vs Business
Class some Aspects.
32
Paper III: Banking Theory & Practice


Instructions : For Paper Setters :-

Note : The question paper covering the entire course shall be divided into three sections as follows
:-

Section A : This will have question No.1 consisting of 12 very short answer type questions from the
entire syllabus with the answer to each question upto five lines in length. Students will attempt 10

Section B : This will consist of essay type/numerical questions with answer to each question upto five
pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the
syllabus. The candidates will be required to attempt any two questions. Each question will carry 20
marks; the total weightage of this section shall be 40 marks.

Section C : This will consist of essay type/numerical questions with answer to each question upto five
pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part II of the
marks; the total weightage of this section will be 40 marks.

PART I
Commercial Banks meaning, evolution, nature, types, functions, importance and services provided by
commercial banks. Central Banks meaning and functions, Techniques of credit controls. Credit creation
Negotiable Instruments Cheques, bills of exchange and promissory notes, endorsements, collection of
cheques and bills. Knowledge of main provision of the Negotiable Instruments Act, Loans and Advances,
Guarantees and Indemnities.

PART II
Liberalisation of Banking Sector in India
o Narsimham Committee Report Part I and II
o Implementation Status of the Report.
o Assets Classification
o Provisioning Norms
o Capital Adequacy
o Non Performing Assets
Regulatory Framework governing Banks in India
Performance Evaluation of CBs in India
Mergers and Acquisitions in Banking Sector
Innovations in Banking : Internet banking, E-Banking, Mobile Banking, Wholesale and Retail
banking, Universal and Narrow banking, Off shore banking.

Recommended Books :
1. Banking Law & Practice : Varshney P.N.
2. Practice & Law on Banking : Surya H.R.
3. Principles & Practices of Bank Mgt. : P.Subha.
4. M.H.De Kock : Central Banking
5. C.R.Basu : Central Banking in a Planned Economy.
6. Sundharam & Varsheney : Banking Theory, Law & Practice.
7. Tannans Banking : Law and Practice in India;
8. Maheshwari and Paul, R.R.Banking Theory and Law & Practice;
9. Dr. K.N.Prasad and T.Chandradass : Banking nd Financial System;
10. L.M.Bhole ; Financial Institution and Market
11. Mechiraju; Indian Financial System
12. Reserve Bank of India Bulletins.
13. Madhu Vij : Management of Financial Institutions in India.
14. www.rbi.org.in
15. www.irda.org

33
Paper IV: Financial Management



Note 1: Atleast 50% of the questions to be set in Section-B & Section-C should be
numericals.

Note 2: The question paper covering the entire course shall be divided into three
sections as follows:-


40 marks.


Part-I

Finance Meaning, Aims & Scope, Functions, Sources, Financial Planning. SEBI Guidelines for
issue of securities by companies, Dividend Policy (Including Models).

Capital Budgeting, Planning and Evaluation of Projects including Risk and Uncertainty. Cost of
Capital capital Structure, Working Capitals Computation of Working capital requirements,
Financing of Working Capital, Inventory Management, Cash management.

Part-II

Bank Finance Assessment Appraisal, Non Bank Finance, Capitalization Under and Over
Capitalization, responsibility accounting. Issue of Bonus share & Right Issue Procedure &
Pricing.

Venture Capital, Stock Market Operation Mechanism of trading (Online Trading, Internet
Trading) and settlement (Rolling Settlement). Depositories Act, 1996.

Suggested Reading:

1. I.M. Pandey Financial Management
2. P.K. Ghosh & Maheshwary --Management accounting.
3. www.Sebi.org.
4. www.Sebi.com.

34
Paper V: Operations Research

Note 1: Atleast 50% of the questions to be set in SectionB & SectionC should be
numericals.
Note 2: The question paper covering the entire course shall be divided into three
sectionsasfollows:
40marks.

Part-I

Operation research Meaning, Significance & Scope. Introduction to Linear Programming,
Formation, Graphic Method, Simplex Method, Two Phase Simplex Method, Duality, Dual
simpled, Inventory types, Economic Lot Size, Quantity Discounts.

Part-II

Assignment Problems, Games Theory All Methods, Sequencing All Methods. Transportation
including optimality Test. PERT / CPM including Project crashing.

Suggested Readings:

1. V.K. Kapoor : Operation Research
2. N.D. Vohra : Quantitative Techniques in Management.

35
Paper VI: E-Commerce & Applications
Theory: 50
Pracatical:50
follows:
SectionA:ThiswillhavequestionsNo1consistingof12veryshortanswerquestionsfromthe
entiresyllabuswithanswertoeachquestionuptofivelinesinlength.Studentswillattempt10
questions.Eachquestionwillcarryonemark;thetotalweightagebeing10marks.
upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner
frompartIofthesyllabus.Thecandidateswillberequiredtoattempttwoquestionsselecting
onefromquestions2and3andonefromquestions4and5.Eachquestionwillcarry10marks.
Thetotalweightageofthesectionshallbe20marks.
upto 5 pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from
part-II of the syllabus. The candidates will be required to attempt two questions selecting one

Part-I

1. Introduction to Internet
Concept, Evolution, Protocols, Getting Connected to Internet, Types of Connections
available, Role of ISPs.

2. Facilities available on Internet

a) Electronic mail (e-mail): Mechanism, Protocols used, Types of message sent,
attachments etc.
b) World Wide Web (WWW): Concept of Hypertext, website, webpage, information
browsing, URLs, IP addresses etc.
c) File Transfer Protocol (FTP).
d) Remote Login (TELNET)
Part-II

3. Introduction to e-commerce
Concept of EDI, EFT, digital money, B2B and B2C application, process of carrying a
business transaction on Internet, Security of transactions and information (digital
signatures, encryption etc.)

4. Fundamentals of Webpage designing
Introduction to HTML/DHTML, Creation of small to medium sized web site.

Reference :

1. Comer, Introduction to Internet.
36
Paper VII Opt. (i): Entrepreneurship and Small Business


Note:- The question paper covering the entire course shall be divided into three sections
as follows:-

Section A : This will have question no.1 consisting of 12 very short answer type questions from the

pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the
marks; the total weightage of this section shall be 40 marks.

pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part II of the
marks; the total weightage of this section will be 40 marks.

Part-I
Concept of Entrepreneurship: The Entrepreneur : Definition, nature, and characteristics of
entrepreneurship: Emergence of entrepreneurial class including women entrepreneures: Theories of
entrepreneurship: Socio-economic environment and the entrepreneur.

Characteristics of Entrepreneur Leadership, risk taking, decision making and business planning.

Innovation and entrepreneurship, entrepreneurial behaviour and motivation.

Entrepreneurial Development Programmes-their relevance and achievements; Role of government in
organizing such programmes. Critical Evaluation.

Part-II
Small Business as a seed bed of entrepreneurship: Concept of business venture. The start-up
process: Concept. Plan, Implementation, Initial Strategic Planning, Product and Marketing Scope, Legal
and tax cosideration, risk analysis and financial considerations. Profit Planning in Small Enterprise:
Growth Strategies and diversification.

Finance Management in current operations and expansion of capital.

Role of Small Business in the national economy. National Policies for small business
development, Governmental and Non-Governmental assistance.

Contribution of Commercial Banks in Promoting and servicing small business. Small business
and modern technology.

Government Policies and formalities in setting up a unit. Basic requirements regarding
registration, Excise, Sales Tax, Factory Act. SSI exemptions.

Suggested Readings:
1. Hall, B. Pricke; and Royce L. Brahamson-Small Business Management.
2. Kenneth R., Van VoorthisEntrepreneurship and Small Business Management.
3. Hans Schollhammer and Arthur H. Kuriloff: Entrepreneurship and Small Business
Management.
4. Joseph R. MancusoHow to Start, Finance and Manage Your Own Small Business.
5. Sharma, R.A. : Enterpreneurial Change in Indian Industries.
6. Dhar, P.N. and Lydall H.F.: The Role of Small Entreprises in Indian Economic
Development.
37
PAPER VII Opt. (ii): MATERIAL MANAGEMENT
Time : 3 Hrs Max. Marks : 100
Note:Thequestionpapercoveringtheentirecourseshallbedividedintothreesectionsasfollows:
Section A : This will have question no.1 consisting of 12 very short answer type questions from the
questions.Eachquestionwillcarrytwomarks;thetotalweightagebeing20marks.
pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from PartI of the
marks;thetotalweightageofthissectionshallbe40marks.
pagesinlength.Fourquestionsnumbering6,7,8and9willbesetbytheexaminerfromPartIIofthe
marks;thetotalweightageofthissectionwillbe40marks.

PART I
Material Management : Nature, Scope, Definition, Benefits and Objectives. Materials Planning. An
Integratedsystem,ApproachorganizationforMaterialsManagement,forecasting.
Purchasing Management : Functions of purchasing, organization for purchasing quality determination

andcontrolSelectingsourcesofsupplyVenderRating.Pricedetermination,contracts,purchasetiming.

Purchasing Management 2: Purchase of Capital equipment and replacement makebut decisions.
Buyersellernegotiations.ImportPurchasing.Governmentpurchasing.
Value Analysis : Value engineering cost reduction, information phase, Function Phase, speculation
phase,analyticalphase,BrainStormingsessions.
PART II
Inventory management : Inventories defined, Types of Inventories, objectives of inventory control.
Inventory Costs. Inventories classification ABC, VED, FSM, Inventory models. Economic order quantity,
Replenishmentsystem,fixquantityvariable
Quantity system (P.Q. system), Inventory performance measurement. Quantity Discounts, Economic
BatchSize.
Stores Management : Definition, Functions of Stores, organization for stores, Receiving section,
InspectionQualityControl.
Classification and Codification of Materials : Stock verification Stores, Accounting and adjustments of
discrepancies. Material Movementhandling Equipment, storing equipment Layout and Location of
stores.Storageandpreservationmethods.Theft,malpracticesandloss.
SuggestedReadings:
1. AnilK.Datta : Integrated material management A Functional

Approach.
2. J.H.Westing
I.V.Fine,GrayJ.Zenz
: PurchasingManagement
MaterialsinMotion.
3. N.S.Sandilya,
V.GopalaKrishnan
: InventorymanagementTextandCases.
4. BuchanandKoonigsberg : ScientificInventorymanagement.
5. Lamer Lee Jr. Lonald
W.Lobler
: Purchasing and materials management, Text and
Cases.
38
PAPERVIIOpt.(iii):SALESANDRETAILMANAGEMENT
Time : 3 Hrs Max. Marks : 100
follows :-
Section A : This will have question no.1 consisting of 12 very short answer type questions
fromtheentiresyllabuswiththeanswertoeachquestionuptofivelinesinlength.Studentswill
attempt10questions.Eachquestionwillcarrytwomarks;thetotalweightagebeing20marks.
fromPartIofthesyllabus.Thecandidateswillberequiredtoattemptanytwoquestions.Each
questionwillcarry20marks;thetotalweightageofthissectionshallbe40marks.
from Part II of the syllabus. The candidates will be required to attempt any two questions.
Eachquestionwillcarry20marks;thetotalweightageofthissectionwillbe40marks.

PART I
Nature of Sales management. Objectives of sales Management, functions of sales
manager. Analysis of Market potential. Sales forecasting. Evaluation of different methods of
sales forecasts. Sales organizationpurpose, structure and functions, Basic type of organization
structure,.DepartmentofSalesorganization.
Salesforce management, Sales Job analysis & specification, Source of SalesForce

recruitment Selection. Training and compensation of Salesman. Motivation of Salesman
Methods of motivation Determining sales policies. Product policies. Distribution Policies and
pricingpolicies.
Sales Budget and QuotasPurpose of Sales Budget and Quotas. Sales control and cost
analysis.SalespromotionandAdvertisingDefinitionandfunctions.Methodsofpromotionfiles.
Advertising Advantages and classification of media selection of right type of medium.
Psychologyofadvertising.ElementsofanAdvertisement.
PART II
Retailing, its framework and environment and retailing as career, retail institutions.
Understanding consumer behaviours and Marketing research.

Choosing location : Trade Area analysis and Site selection, Merchandise Planning
management including layout and window display.
Printingandotherpoliciesinretailing,integratingandcontrollingtheretailstrategy.
39
SuggestedReadings:
1. Stan,Kissen : CreativeSellingToday
2. Charles,A.KrikPatrickRuss
AndFredericA.
: EffectiveSelling.
3. RichardR. : Still Sales management Decisions.
StrategiesandCases.
4. Danny R. Arnoi, Luis M.Capella and
GarryD.Smith
: StrategicRetailManagement.
5. Raymond, A marquardt, James C.
MakensandRobert,G.Foe.
: Retail Management Satisfaction of
ConsumerNeeds.
6. Masor,K.Mayer : ModernRetailingTheoryandPractice.
40
Paper VII Opt - (iv): FOREIGN TRADE AND W.T.O
follows :-
questionwillcarry20marks;thetotalweightageofthissectionwillbe40marks.

PART I
Foreign Trade : its importance and implications for the developing countries. Indias foreign
tradepolicyduringthepostreforms.
Foreign Trade under the plans : major exports, Major imports. Composition and recent trends in
foreign trade with special reference to India. Balance of payments situation during the post-
reform period. Recent changes in Indias export and import policies. Organizations and
institutions involved in export and import management. Foreign Exchange Management Act
(FEMA), 1999.
PART II
Introduction to General Agreement on Tariffs and Trade (GATT)/World Trade Organisation

(WTO): Trade Related Investment Measures (TRIMS) and its implications; Agreement on
Agriculture (AOA) and its implications ; General Agreement on Trade in Services (GATS) and
its implications; Trade Related Intellectual Property Rights (TRIPS) and its implications with
special references to India. Recent Development under the Ministerial Conferences.
SuggestedReadings:
1. Bhalla, V.K., International Business Environment and Management, Anmol

Publications,Delhi.
2. Jain, S.K., Export Performance and Export Marketing strategies, Common Wealth
Publication,Delhi.
3. P.SubbaRao,InternationalBusiness,HimalayaPublishingHouse.
4. Paul,Justin,BusinessEnvironment,TataMcGrawHillPublishingco.
41
Paper VII Opt (v): Capital Market and Investment Management

Instructions : For Paper Setters :-
follows :-
questionwillcarry20marks;thetotalweightageofthissectionshallbe40marks.

Part I
History,StructureandFunctionsofCapitalmarketinIndia.
NewIssueMarket:
Meaning,
Functions
MechanicsofFloatingNewIssues,
ReforminNewIssueMarket
StockExchange:
OrganisationandManagement,
Membershiprulesofstockexchange,
ListingofSecurities;
TradingonaStockExchangeOnlineTrading,InternetTrading,
OTCEI,NSE,BSE,
IndianStockIndices,
ClearingandSettlement,
ReformsintheStockExchanges

42
RegulationofCapitalMarketinIndia,
DepositorySystem:Need,ProcessandProgress
Part II
Fundamental Analysis : Concept & significance of economic analysis, industry analysis:

introduction,needforindustryanalysis,alternativeclassificationofindustry,industrylifecycle
analysis,economicfactors&industryanalysis,SWOTanalysisforindustries.
Company analysis nature and style of management, key role of financial analysis, ratio
analysis.
Technical Analysis : Different techniques of analysis, DOW theory, volume indicators, market
sentimentindicators,confidenceindicators,points&figurecharting,barcharting.
Efficient Market Theory Random Walk : Weak form, semistrong, strong form of market.
Empiricaltests.Comparisonofrandomwalk,technical&fundamentalanalysis.
Portfolio Management : Meaning, importance, objectives and various issues in portfolio

construction,revisionofportfolioandevaluation
PortfolioAnalysis:Estimatingrateofreturnandstandarddeviationofportfolioreturns;effects
ofcombiningsecurities;Markowitzriskreturnoptimization
PortfolioConstruction:Techniquesofportfolioconstruction
PortfolioPerformanceEvaluation:Measureofreturn,riskadjustedmeasuresofperformance
evaluation,markettiming,evaluationcriteriaandprocedures.
References :
1. Sharpe,WilliamF.,GordonJ.AlexanderandJeffreyV.Bailey,Investments(PrenticeHall)
2. Fabozzi, Frank Investment Management (Prentice Hall)
3. Haugen,RobertA.,TheInefficientStockMarket(PrenticeHall)
4. Taggart,RobertA.,QuantitativeAnalysisforInvestmentManagement(PrenticeHall)
5. RichardBrealeyandStewardMyers.PrinciplesofCorporateFinance.,(McGrawHill)
6. Dimson,E.(ed.):StockMarketAnomalies(Cambrige:CambridgeUniversityPress)
7. Khan,M.Y.FinancialServices,TataMcGrawHillPublishingCompany,NewDelhi
8. Singh,PreetiInvestmentManagement,HimalayaPublishingHouse,NewDelhi
9. Avadhani,V.A.InvestmentManagement,HimalayaPublishingHouse,NewDelhi
10. AnnualReportsofRBI
11. AnnualReportsofSEBI
43

Journals
SEBIBulletin
CapitalMarket
NSENewsLetter
TheStockExchangeReview
SEBIandCorporateLaws
Websites :
www.sebi.gov.in
www.bseindia.com
www.nseindia.com
www.iseindia.com
www.stockholding.com
www.capitalideasonline.com
www.indiainfoline.com
www.rbi.org.in
www.goidirectory.nic.in
www.otcei.net
www.capitalmarket.com

Professional - Part I II & III

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Professional - Part I II & III

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FACULTY OF ECONOMICS & BUSINESS

Scheme of Study for B. Com. (Prof.) IIIrd Year

Paper-I: BUSINESS COMMUNICATION

PAPER-II: PUNJAB HISTORY & CULTURE

Paper III: Business and Labour Laws

Paper IV: Financial Accounting

Paper V: Business Management

Paper VI: Quantitative Techniques for Business

Paper VII: Computer Applications for Business - I

B.COM. (PROFESSIONAL) PART - II

B.COM. (PROFESSIONAL) PART - II

B.COM. (PROFESSIONAL) PART - II

B.COM. (PROFESSIONAL) PART - II

B.COM. (PROFESSIONAL) PART - II

B.COM. (PROFESSIONAL) PART - II

1. Insurance Regulation and Development Act.

B.COM. (PROFESSIONAL) PART - II

B.COM. (PROFESSIONAL) PART - II

B.COM. (PROFESSIONAL) PART - II

B.COM. (PROFESSIONAL) PART - II

B.COM. (PROFESSIONAL) PART - II

Paper I: Management Accounting and Auditing

B.COM. (PROFESSIONAL) PART - III

B.COM. (PROFESSIONAL) PART - III

B.COM. (PROFESSIONAL) PART - III

B.COM. (PROFESSIONAL) PART - III

B.COM. (PROFESSIONAL) PART - III

B.COM. (PROFESSIONAL) PART - III

B.COM. (PROFESSIONAL) PART - III

Time : 3 Hrs Max. Marks : 100

Purchasing Management : Functions of purchasing, organization for purchasing quality determination

1. AnilK.Datta : Integrated material management A Functional

B.COM. (PROFESSIONAL) PART - III

Time : 3 Hrs Max. Marks : 100

Salesforce management, Sales Job analysis & specification, Source of SalesForce

B.COM. (PROFESSIONAL) PART - III

B.COM. (PROFESSIONAL) PART - III

Time : 3 Hours Max. Marks : 100

Introduction to General Agreement on Tariffs and Trade (GATT)/World Trade Organisation

1. Bhalla, V.K., International Business Environment and Management, Anmol

B.COM. (PROFESSIONAL) PART - III

Time : 3 Hours Max. Marks : 100

B.COM. (PROFESSIONAL) PART - III

Fundamental Analysis : Concept & significance of economic analysis, industry analysis:

Portfolio Management : Meaning, importance, objectives and various issues in portfolio

B.COM. (PROFESSIONAL) PART - III

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