ORDINANCES FOR BACHELOR OF COMMERCE EXAMINATION Syllabi [For Reference and... · Web...

ORDINANCES FOR BACHELOR OF COMMERCE EXAMINATION1. The examination for the degree of Bachelor of Commerce shall consist of three parts, viz.

Part-1, Part-II and Part-III (Final). These examinations shall be held once a year in April or on such other dates as may be fixed by the Academic Council. A supplementary examination for candidates placed under reappear; shall be held in September or on such other dates as may be fixed by the Academic Council.

*2. The examination in B.Com. Part-1 shall be open to a student who produces the following certificates by the Principal of the college. (i) Of having remained on the rolls of a college admitted to the privileges of the

University for the academic year preceding the examination.(ii) Of having passed at least+2 examination of Punjab School Board or any other

examination recognised as equivalent thereto with at least:-(a) 40% marks in the aggregate in case of students who have passed 10+2

Commerce group.OR

(b) 45% marks in the aggregate in case of students who have passed 10+2 in Humanities group with at least two out of Commerce/ Accounts/Maths/Economics/Management papers.

OR(c) 50% marks in the aggregate in case of students who have passed 10+2 but

not covered under (a) and (b) above; provided that candidates placed under† reappear in not more than one subject in 10+2 examination of Punjab School Education Board or any other examination recognised as equivalent thereto shall also be eligible to this course but such candidates shall have to clear reappear subject in the supplementary examination of the same year failing which his admission to B.Com. Part-1 course shall automatically stand cancelled.

(d) Students who opt for any one of the following Vocational subjects, in B.Com. Part-1 should have passed with at least 50% marks, 10+2 examination from Punjab School Education Board or any other examination recognised as equivalent thereto:1. Office Management and Secretarial Practice2. Principle and Practice of Insurance3. Tax procedure and Practice

Students opting for ''Tax procedure and Practice'' should have also passed 10+2 examination with Accountancy/Business Management/Business Studies as a subject.

* Relaxation of 5% marks shall be given to Scheduled-caste and Scheduled Tribes candidates while calculating the eligibility of B.Com Part-I examination.A candidate who has passed B.Com Part-I examination under the old scheme shall be eligible to seek admission in B.Com Part-I course (Transitory Provision).

† While determining the eligibility of such candidates for admission to B.Com Part-I examination, the percentage of marks as prescribed under ordinance-2 (ii) a, b, c may be calculated by taking into account the minimum pass marks in the reappear paper on prescriptive basis.

‡(iii) Of having attended not less than 75% of the total number of lectures delivered in each paper/subject 75% of the periods held in tutorials and in each paper/subject during the academic year.The college shall be required to deliver at least 75% of the total number of lectures/tutorials prescribed for each paper.

(iv) Of having good character.(v) Of having obtained at a House examination at least 33% marks in the aggregate of all the

subjects or 25% marks in each paper. In case a candidate could not appear in the House Examination owing to unavoidable reasons or fails to secure the minimum marks indicated above the Principal may at his discretion hold a special Test for the candidate(s).

§3. The examination in B.Com. Part-II shall be open to any student of a college admitted to the privileges of the University who fulfils the eligibility conditions and produces the certificates signed by the Principal of the college in terms of Ordinance 2(i),(iii), (iv), (v) and of having passed at least one academic year previously Part-1 examination for the degree of Bachelor of Commerce.

ORhas been declared to reappear/compartment in not more than one subject in Part-1 examination of this University, or any other statutory University but such a candidate shall have to clear the reappear/compartment paper in the supplementary examination of the same year or simultaneously with Part-II examination failing which his result for Part-II examination shall also stand cancelled.

**4. The examination in B.Com. Part-III (final) shall be open to any student of a college admitted to the privileges of the University who fulfils the eligibility condition given below and produces the certificates signed by the Principal of the college in terms of Ordinance (2),(i),(iii),(iv) and (v) above, and (a) of having passed at least one academic year previously Part-II examination for the degree of Bachelor of Commerce;

ORhas been declared to reappear/compartment in not more than one subject in part-II examination of this University or any other statutory University but such a candidate shall have to clear the re-appear/compartment paper in the supplementary examination of

‡ A student who was debarred from appearing in an examination owing to shortage in the lectures delivered in a subject or subjects and does not complete his lectures in the session shall be permitted to complete his lectures in the session thereafter and to appear in the examination within the period prescribed in the ordinances for appearing as a late college student.Note : In case of students, whose name is struck off on account of non-payment of fee and is admitted later on, his/her attendance shall not be counted for that period.

§ A student who joins B.Com Part II course after having passed B.Com. Part-I or any other equivalent examination from any other statutory University shall be required to qualify all the deficient papers as provided in the syllabus prescribed by this University for B.Com Part-I examination along with Part-II examination.

** A student who joins B.com Part-III course after having passed B.Com Part-II or any other equivalent examination from any other statutory University shall be required to qualify all the deficient paper as provided in the syllabus prescribed by this University for B.com Part-II examination along with Part-III examination.The candidate who after passing Part-I and Part-II from a college affiliated to some other University, are admitted to Part-II/Part-III classes in college affiliated to this University will have to pass the required deficient papers according to syllabus ordinances of above class prescribed at this University for which they will be allowed three chances (April, September and next April).

the same year or simultaneously with Part-III examination failing which his result for Part-III examination shall also stand cancelled.In the case of a candidate who passed the B.Com. Part-II examination under the ordinance relating to compartment or exemption, the period of one academic year shall be counted from the year in which he/she came under compartment or was granted exemption.

5. A student who has completed prescribed course of instructions but has not appeared in the examination or has appeared but has failed, may be admitted on the recommendation of the Principal to B.Com. examination as a late college student without attending the fresh course of instructions. Such students shall be allowed to avail themselves a maximum of three consecutive chances to clear the examination as a private candidate.

6. The shortage in the attendance of lectures by the candidate will be condoned as per rules made by the University from time to time.

7. (a) The candidate will be required to pay examination fees as prescribed by the University from time to time.

(b) For improvement of Marks/Division, the fee prescribed will be charged for each part.

8. The last date on which Admission form and fees must reach the Registrar shall be as follows:

Annual Without With late With late With late With lateExamination late fee fee of fee of Rs. fee of fee of

Rs. 500/- 1000/- Rs. 5000/- Rs. 10,000/-

Regular Jan.12 Jan.21 Feb.21* - -Candidates

Private Oct.31 Nov.30 Dec.31 Jan.31 Feb.21*Candidates

Supplementary July 15 July31 Aug.16* Aug.31Examinations

* No Exanimation form will be accepted after this date.

9. The medium of examination shall be English or Hindi of Punjabi. Question papers shall be set in English and Punjabi.

10. The minimum number of marks required to pass the examination in each part shall be 35% in each paper.The candidates shall also be entitled to 'Grace Marks' as admissible under the Ordinances relating to the 'Grace Marks'.

11. A Candidate who fails in not more than one paper shall be allowed exemption in the paper in which he has passed and he shall have to clear that one paper in the supplementary examination of the same year or next annual examination, on a payment of the same fee on each occasion as for the whole examination, failing which his result for Part-II or Part-III (as the case may be) shall stand cancelled. Provided further that a candidate who is declared reappear in one paper at the annual examination of Part-1 or Part-II, he shall be allowed to join the next higher class.

A candidate who appears in the supplementary and/or at the annual examination under this ordinance shall not be eligible for a scholarship, a prize or a medal.

12. The successful candidates shall be classified as under:A candidate who obtains:(a) 75% or more of the aggregate number of marks in Part-I, Part-II and Part-III

examinations taken together shall be placed in the first division with distinction.(b) 60% or more but less than 75% of the aggregate number of marks in Part-I,

Part-II and Part-III examinations taken together shall be placed in the first division.

(c) 50% or more but less than 60% of the aggregate number of marks in Part-I, Part-II and Part-III examination taken together shall be placed in the second division.

(d) less than 50% of the number of marks in Part-I, Part-II and Part-III examination taken together shall be placed in the third division.

13. Four Weeks after the termination of examination or as soon as may be the Registrar shall publish a list of the candidates who have passed. Each successful candidate shall be awarded the degree of Bachelor of Commerce stating the division in which he has passed.

14. The following categories of candidates shall be allowed/disallowed to appear in the Special paper of Punjab History and Culture in lieu of Punjab (Compulsory) in B.Com. Course as per rules mentioned herein:-(i) Candidate who have passed their Matriculation examination from a School

located outside the State of Punjab may be allowed to take up the subject of Punjab History & Culture in lieu of Punjabi Compulsory.

(ii) Candidate who have passed their Matriculation examination from a School located in the State of Punjab will not be allowed to take up the subject of Punjab History & Culture in lieu of Punjabi Compulsory at the graduate level. This clause will not apply to students covered by clause No. (iii) given below.

(iii) Children of Defence personnel/Para military personnel (serving as well as retired) will be allowed to take up the subject of Punjab History & Culture, provided the father or the mother/guardian (in case father is deceased) of the candidate gives an affidavit that the Candidate has not studied Punjabi at the School level.

15. IMPROVEMENT OF DIVISION/MARKSA person who has passed B.Com. examination from this University, may be allowed to reappear as private candidate in B.Com. examination in not more than one paper in each part (separately or simultaneously) for the purpose, he shall be given two chances within a period of three years from the date of passing the B.Com examination. Such an examination shall be considered minor. Provided that a person who has passed any part of M.Com. examination or the examination higher than B.Com. shall be allowed to appear in papers other than commerce paper (s) for this purpose. The candidate shall also be entitled to grace marks as admissible under the ordinance relating to the GENERAL GRACE MARKS.

BACHELOR OF COMMERCE (HONOURS) EXAMINATION16. A student who has qualified B.Com. Part-1 with at least 50% marks in the aggregate

would be eligible to offer B.Com. (with Hons.) in Accounting/Finance.Such student will have to qualify two additional papers (one in B.Com. Part-II and the other in B.Com. Part-III)

An additional fee as may be prescribed shall be paid by a candidate for appearing in the Honours papers in Part-II and Part-III examination each.

17. The College desirous of instituting the B.Com. with Honours course must make suitable teaching and other arrangements.

18. A student qualifying the additional papers would be awarded the B.Com. (with Honours in Accounting/Finance) degree, provided he has secured an aggregate of 50% marks in B.Com. pass course. It is also understood that the candidate would be required to obtain at least 50% marks in additional honours papers.An honours list shall be published in order of merit, which shall be determined on the combine results of the pass course and Honours papers.

19. A candidate who has taken honours examination and is to reappear in a subject under the compartment/exemption ordinances whether in the pass course of Part-II examination or Part-III examination shall be allowed to take honours papers, but his result for honours examination shall be declared only when he clears the pass course.

20. A candidate who has completed the prescribed course of instruction for pass as well as Honours Courses, either for Part-II or Part-III, but has not appeared in the examination may be allowed to appear in the annul examination of the following year as a late College Student in the Honours examination, along with the pass course examination of Part-II or Part-III as the case may be.

21. The total duration for which a student can remain in the B.Com. (with Hons. Course) shall be five years after admission to the first year class or (four years after admission to the second year class.)

22. A candidate offering B.Com. (with Hons. Course) shall submit his application to the Registrar along with the prescribed fee and certificate signed by the Principal of the college last attended by him.The candidate has attended not less than 75% of the total number of lectures delivered in each paper and 75% of the periods held in practical, map work, in each paper/subject during the academic year. The college/department shall be required to deliver at least 75% of the total number of lectures prescribed for each paper.

23. General ordinances of the University relating to the under-graduate (with Hons.) courses from time to time about grace marks, reappear, award of University medal etc. would be applicable to B.Com. (with Hons.) course.

SYLLABUSB.COM. PART-II

2012 EXAMINATIONS

SCHEME OF EXAMINATIONMaximum marks

BC 201 Punjabi 100 MarksBC 201-A Punjab History & Culture 100 Marks

(Special Paper in lieu of Punjabi)BC 202 English (Communication Skills) 50 MarksBC 203 Principles of Business Management 100 MarksBC 204 Corporate Accounting 100 MarksBC 205 Company Law and Auditing 100 MarksBC 206 Income Tax Law 100 MarksBC 207 Business Environment 100 MarksVOCATIONAL SUBJECTS :I. Office Management & Secretarial Practice -

Paper : A Office Practice 100 MarksPaper : B Typing and Shorthand 100 MarksPaper : C On the Job Training 50 Marks

II. Tax Procedure and Practice Paper : A Income Tax - Procedure and Practice 100 MarksPaper : B Customs - Procedure and Practice 100 MarksPaper : C On the Job Training 50 Marks

III. Principles and Practice of InsurancePaper : A Fire and Marine Insurance 100 MarksPaper : B Group Insurance and Retirement Benefits 100 MarksPaper : C On the Job Training 50 Marks

IV. Computer ApplicationPaper : A C-Programming and Data Structures 70 MarksPaper : B Database Management System 70 MarksPaper : C Laboratory-II : Practical based on 60 Marks

(Paper A & B)B.Com (With Honours)STREAM-I : (With Honours in Accounting)Paper-I : Contemporary AccountingSTREAM-II : (With Honours in Finance)Paper-I : Financial Services and MarketsAdd on Courses1. Risk Management and Insurance

Paper - II : Principles and Practice of Life Insurance 100 Marks2. Office Management and Secretarial Practice

Paper-II : Office Management 100 Marks3. Computerised Accounting

Paper-II : Principles and Practice of Computerised Accounting 100 Marks

4. Tax Practice & ProcedurePaper-II : Indian Taxtation System 100 Marks

Note : (i) The students opting vocational subject 'Office Management and Secretarial Practice', 'Principles and Practice of Insurance' and 'Computer Application' shall not take the compulsory paper 'Business Environment'.

(ii) The students who opt 'Tax Procedure and Practice' shall not take the compulsory paper 'Income Tax Law and Practice'.

(iii) The students studying in vocational paper "Principles and Practice of Insurance" will not be allowed to take the Add on Course/Paper "Risk Management and Insurance".

(iv) The students studying in vocational paper "Computer Applications" will not be allowed to take the Add on Course/Paper "Computerised Accounting".

(v) The students studying in vocational paper "Office Management and Secretarial Practice" will not be allowed to take the Add on Course/Paper" Office Management and Secretarial Practice".

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BC 201-A: PUNJAB HISTORY AND CULTURE(1000-1849A.D.)

(Special paper in lieu of Punjabi Compulsory)Max Marks: 100 Time Allowed : 3 HoursPass Marks : 35% in the subject Lectures to be delivered : 75

INSTRUCTIONS FOR THE PAPER SETTERThe question paper will consist of five sections: A, B, C, D and E, Section A, B, C and D

will have two questions each from the respective sections of the syllabus and will carry 15 marks each. Section E will consist of 12 short answer type questions which will cover the entire syllabus uniformly and will carry 40 marks in all. Each questions carry 4 marks. The candidates are required to give answer of each short answer type question in 50 words i.e. in 7-10 lines.

INSTRUCTIONS FOR THE CANDIDATESCandidates are required to attempt one question each from sections A,B,C and D and the

entire section E. The candidates are required to attempt all the 10 short answer type questions. The candidates are required to give answer of each short answer type question in 50 words i.e. in 7-10 lines.

SECTION-A1. The Punjab under Turke-Afghan Sultans.2. The Punjab under the Great Mughals.3. Salient features of the Bhakti Movement and Sufism in The Punjab.

SECTION-B4. Guru Nanak Dev's teachings and impact on society.5. Development of Sikhism (1539-1606) with special reference to Sangat, Masand System,

Compilation of Adi Granth and Martydom of Guru Arjan Dev.

6. Martyrdom of Guru Teg Bahadur, Foundation of Khalsa by Guru Gobind Singh.SECTION-C

7. Banda Bahadur and his achievements.8. Ranjit Singh's rise to power : his civil and military administration and relations with the

British.SECTION-D

9. Society and Economy of Punjab under Ranjit Singh.10. Development of Punjabi Language and Literature classical writings and famous legends

of the Punjab.11. Social life with special reference to position of women, fairs, festivals, folk music, dances

and games in the Punjab.SUGGESTED READINGS

1. Kirpal Singh (ed.) : History and Culture of the Punjab, Part-II, Patiala, 1990 (3rd edition).2. Fauja Singh (ed.) : History of Punjab, Vol. I, Patiala, 19723. G.S. Chhabra : The Advanced History of the Punjab, Vol. I.4. J.S. Grewal : The Sikhs of the Punjab, The New Cambridge History of India, Hyderabad,

1990.5. Khushwant Singh : A History of Sikhs, Vol. I, 1469-1837, Delhi, 19916. G.C. Narang : Transformation of Sikhism, New Delhi, 1960, (5th edition).7. B.S. Nijjar: Punjab under the Great Mughals, Bombay, 1961.8. Sukhninder Kaur Dhillon : Religious History of Early Medieval Punjab, Delhi, 1991.

BC 202: ENGLISH (COMMUNICATION SKILLS)Max Marks : 50 Time Allowed : 3 HoursPass Marks : 35% Period per week : 3

COURSE CONTENT AND TESTINGText Prescribed (Literary) - Popular Short Stories (OUP)The following stories are NOT to be studied :(i) The World Renowned Nose by V.M. Basheer(ii) Some words with a Mummy by E.A. Poe(iii) The Apple by H.G. Wells(iv) Old Man at the Bridge by Earnest Hemingway

TESTING :Q. 1. (a) One essay-type question with an internal alternative on summary theme, Incident

or character in about 250 words. (b) Five short answer questions to be attempted out of the given eight from the

prescribed text in about 30 words each. 5+5 = 10 marksQ. 2. Composition

Essay Writing - The students should be asked to write an essay in about 300 words on any one of the given four topics pertaining to social/ economic problems and current affairs. 10 marks

Q. 3. Letter WritingThe students should be asked to write a letter, with an internal alternative, of the following type :

(a) Official letters and applications including the ones for jobs.(b) Letters to newspapers' editors on matters of public interest - particularly

economic, social business and current affairs. 10 marksQ. 4. Report Writing

The students should be asked to write a report in about 200 words about the functioning of an existing business concern with an internal alternative to write a viability report about a new business venture. 8 marksQ. 5. Grammar and Vocabulary

(a) One word substitutes (Commercial and general)(b) Correction of sentences(c) Formation of nouns, verbs, adjectives and adverbs of the given words and use

thereof in illustrative sentences.(The students should be asked to attempt any four of the given six from each of the

above). 4+4+4 = 12 marksINSTRUCTIONS FOR THE CANDIDATES

Candidates are to attempt all the parts of a question at one place and only once. Second or subsequent attempts, unless the earlier attempts have been crossed out, shall not be evaluated.

BC 203: PRINCIPLES OF BUSINESS MANAGEMENTMax Marks : 100 Time Allowed : 3 Hours Pass Marks : 35% Period per week : 6


will have two questions from the respective sections of the syllabus and will carry 15 marks each. Section E will have one question having 12 short answer type questions (answer to be around 50 words each) of four marks each which will cover the entire syllabus uniformly.

INSTRUCTIONS FOR THE CANDIDATESCandidates are required to attempt one questions each from sections A,B,C and D of the

question paper and 10 short answer type questions (answer to be around 50 words each) from section E.

SECTION-AIntroduction : Concept, nature, process and significance of management; Managerial

roles (Mintzberg); An overview of functional areas of management; Development of management thought; Classical and neo-classical system; Contingency approaches.

Planning : Concept, process and types; Decision making : Concept and process; Bounded rationally.

SECTION-BManagement by objectives; Corporate planning; Environment analysis and diagnosis;

Strategy formulation.Organising : Concept, nature, process and significance; Authority and responsibility

relationships; Centralisation and decentralization; Departmentation; Organization structure : Forms and contingency factors.

SECTION-CMotivating and leading people at Work : Motivation, Concept, Theories : Maslow,

Herzberg, McGregor and Ouchi; Financial and non-financial incentives.

Leadership : Concept and leadership styles, Leadership theories (Tannenbaum and Schmidt), Likert's System Management; Communication : Nature, process, networks and barriers, Effective communication.

SECTION-DManagement of Change : Concept, nature and process of planned change; Resistance to

change; Emerging horizons of management in changing environment; Knowledge management, Time management and Stress management.

BC 204: CORPORATE ACCOUNTINGMax. Marks : 100 Time Allowed: 3 HoursPass Marks : 35% Period per week : 6

INSTRUCTIONS FOR THE PAPER SETTERThe question paper will consist of five sections: A,B,C,D and E, Section A,B,C, and D

will have two questions from the respective sections of the syllabus and will carry 15marks each. Section E will have one question having 12 short answer type questions (including atleast 4 numerical type question) of four marks each which will cover the entire syllabus uniformly.

INSTRUCTIONS FOR THE CANDIDATESCandidates are required to attempt one question each from sections A,B,C, and D of the


SECTION-AIssue, forfeiture and re-issue of shares; Redemption of preference shares; Issue and

redemption of debentures; Issue of bonus shares and right shares; Underwriting of shares and debentures; Accounts of underwriters.

SECTION-BFinal Accounts including computation of managerial remuneration and disposal of profit;

Profit prior to and after incorporation; consolidated balance sheet of holding companies with one subsidiary only, AS-21.

SECTION-CAmalgamation, absorption, merger and reconstruction, Accounting for amalgamation of

companies as per Indian Accounting Standard 14; Accounting for internal reconstruction.SECTION-D

Liquidation Accounts; Accounts of banking companies and insurance companies; Investment Accounts; Valuation of goodwill and shares.

BC 205 : COMPANY LAW AND AUDITINGMax. Marks : 100 Time Allowed: 3 HoursPass Marks : 35% Period per week : 6


will have two questions from the respective sections of the syllabus and will carry 15marks each. Section E will have one question having 12short answer type questions (answer to be around 50 words each) of four marks each which will cover the entire syllabus uniformly.



SECTION-ACompany : Meaning, features, types, promotion and registration; Preliminary contracts;

Memorandum of Association; Articles of Association; Prospectus; Shares & Share Capital. SECTION-B

Directors; Borrowing Powers (including debentures); Members; Meetings (including Board Meetings); Majority Powers and Minority Rights; Winding-up of the company.

SECTION-CDefinition and Objectives of Auditing; Major Influences in the field of Auditing; Classes

of Audit, Internal Check and Internal Audit; Distinction between Audit and Investigation; Statements on Standard Auditing Practices (Brief Introduction only).

SECTION-DCompany Auditors : Appointment, Removal, Rights, Duties, and Liabilities; Auditor's

Report.Auditing in Computerised environment, professional Ethics and Regulations.

BC 206 : INCOME TAX LAWMax. Marks : 100 Time Allowed: 3 HoursPass Marks : 35% Period per week : 6


will have two questions from the respective sections of the syllabus and will carry 15marks each. Section E will have one question having 12 short answer type questions (including atleast 4 numerical type question) of four marks each which will cover the entire syllabus uniformly.



SECTION-ADefinitions, Distinction between Capital and Revenue; Basis of charge; Incidence of tax,

Exempted incomes; Computation of Income from salaries and house property.

SECTION-BProfit and gains 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 assessee's total income.

SECTION-CDeductions out of gross total income, Computation of total income in regard to income of

individuals. HUF, Partnership firm, AOP and BOI.

SECTION-DAdvance Payment of Tax; Deduction of tax at source; Income tax authorities and

administration of the act, Assessment procedure, Appeals, Refunds and Penalties.

BC 207 : BUSINESS ENVIRONMENTMax. Marks : 100 Time Allowed: 3 HoursPass Marks : 35% Period per week : 6





SECTION-ABusiness Environment : Concept, importance and components, Internal and external

environment, Changing dimensions of business environment, Economic Trends (An overview) : National income, Saving and investment, Industrial growth since 1950s, Recent trends in prices.

SECTION-BEconomic Environment - Elements of economic environment, Economic Systems :

Capitalism, Socialism and Mixed Economy; Role of Government : Growth and performance of public and private sector; Monetary and fiscal policy; New economic policy and its impact on Indian economy.

SECTION-CSocio-cultural Environment : Elements of Socio-Cultural Environment. Social

Institutions and systems, Social values and attitudes; Social responsibility of business, Business ethics.

Indian Planning : Basic strategy of Indian planning, Current five year plan : objectives and basic framework, Resource allocation in five year plans; Achievements and failures of Indian planning.

SECTION-DFunctions of WTO, IMF & World Bank as an organisation; concept & functioning of

parallel economy, Regulation of foreign investment, Foreign collaborations in Indian business, MNCs.

Basic Indian Problems and Policies: Problems of unemployment, inflation, regional imbalances, poverty and inequality, industrial sickness, disinvestment in PSUs.

VOCATIONAL SUBJECTS

OFFICE MANAGEMENT AND SECRETERIAL PRACTICEPAPER A : OFFICE PRACTICEMax. Marks : 100 Time : 3 HoursPass Marks : 35%


will have two questions from the respective sections of the syllabus and will carry 15marks each. Section E will have one question having 12 short answer type questions (answer to be around 50 words each) of four marks each which will cover the entire syllabus uniformly.



SECTION-AOffice – Meaning, functions, importance, concept of office organisation; Centralisation

Vs decentralisation of office correspondence, typing and duplicating, filing, mailing, general office.

Filing : Meaning and importance, essentials of a good filing system, centralised Vs decentralised filing system, methods of filing, filing-equipment.

SECTION-BA study of various types of commonly used appliances and machines - Duplicator,

accounting mechanism calculator, addressing machine, punch card machine, franking machine, weighing and folding machine, sealing machine, dectapone, cheque protector, cash register, coin sorter, time recorder and such other machines.

Modern office Machines : Photocopier, Computer, Word processor, Scanner - their operation and uses in the office set up. Introduction to computer - importance, history and types of computers, computer hardware and software, computer operation.

Word Processor - Concept of Word processing, creating and editing documents, taking print out, DO's and Don'ts in detail from application point of view. Scanner - Introduction to Scanner, its importance and use in offices.

SECTION-CMeaning and importance of mail, centralisation of mail, handling of work - its

advantages, mail room equipment, sorting table and racks, letter openers, time and date stamps, postal franking machine, addressing machine, mailing scales, post office guide.

Handling Mail : Inward Mail - Receiving, sorting, opening, recording, marking distributing.

Outward Mail - Folding of letters, preparation of envelopes, sorting sealing, weighing, stamping, entering in letter sent book or peon book. Despatching rail parcel service, Air mail service, courier service.

SECTION-DEssentials of a good letter, drafting of business letter : enquiry, quotation, order advice,

making payment, trade reference complaints, circular letters, follow up letters, official letters, demi officials.

Assisting Visitors : Office etiquette, effective use of languages, preparation of appointment schedules and maintaining visitors diary, furnishing desired information, instructing co-workers.Practicals :Office Practice1. Filing Indexing

Practice in filing and indexing Alphabetical numerically, arranging files subjection, searching a particular file, transforming of fold files for future references, weeding out of records, developing card indexing system for the college library.2. Drafting of the following (on the basis of actual information)

- Application for a job- Interview letter- Appointment letter- Letter of enquiry- Letter of order- Office notes- Office order- Issue of tenders

3. Recording of inward/outward mail.

PAPER B : TYPING AND SHORTHANDTheory : 50 Marks Time : 3 HoursPractical : 50 Marks Period per week : 3(25 Typing, 25 Shorthand)


will have two questions from the respective sections of the syllabus and will carry 7½ marks each. Section E will have one question having 12 short answer type questions (answer to be around 25 words each) of two marks each which will cover the entire syllabus uniformly. In all, nine questions are to be set.



SECTION-ACarbon Manifolding: Carbon papers and their kinds, carrying out corrections on carbon

copies: use of eraser, erasing shield, white correcting fluid etc. squeezing and spreading, carbon economy.

Stencil Cutting and Duplicating: Techniques of stencil cutting, correction of errors on stencil papers- use of correction fluid, graft methods and use of guncoated paper method, Signature and lining on stencil paper with the help of stylus pen and backing sheet.

Duplicator: Kinds of duplicators, taking out copies of duplicators, Duplicating ink. SECTION-B

Electric and Electronic Typewriters: Importance and use of electric typewriters, Advantages of electric typewriter. Salient features of electronic typewriters.

Correspondence : Business Official SECTION-C

Shorthand: Extended use of certain Consonant : The Aspirate, Tick and dot 'H' Downward and

upward 'R' upward 'sh'Compound Consonants, Medical semi-circles: Halving: General principles and their exception, use of halving principles in

phraseography: Doubling : General principles and their exception use of doubling principles in phraseography.

SECTION-DPrefixes and Suffixes : Meaning and uses. List of prefixes and suffixes; Contractions:

General rules and list of contradictions. Intersection: Meaning and uses, list of intersection, writing of figures in shourthand;

Notes taking techniques and transcription on typewriter. PRACTICAL (TYPING)

There will be typing test for 5 minutes followed by oral viva-voce. Carbon mainfolding. Taking out copies with the help of Carbon papers Carrying out corrections on carbon

copies, carrying out corrections and squeezing and spreading methods, correction of drafts. Stencil Cutting and Duplicating Carrying out correction on Stencil papers with different methods of Cyclostyling. Electric and Electronic Typewriters Practice on above typewriters. Correspondence Typewriting of Business Letters. Typewriting of Official Letters

PRACTICAL (SHORTHAND)Note: There will be dictation of 5 minutes and the candidate shall be required to type in 25 minutes.

Practising the use of halving and doubling principles, prefixes, from text book. Repeated practice of contraction and intersection. Taking dictation of passage for five minutes at a speed of 60 W.P.H. and transcription of

the same on typewriter. Taking dictation from type-recorder Taking dictation from different voices Recording class lectures in Shorthand.

PAPER C : ON THE JOB TRAINING Max Marks : 50 Pass Marks : 35%

The students who appear in B.Com. Part-I examination for vocational subject will take up 'On the job training' in summer vacations after the B. Com-1 examination is over. They will prepare a Project Report based on their summer training. The evaluation and marks of this 'On the job training' are included in B.Com-II. Similarly B. Com.-II students after B.Com-II examination will take second 'On the job training' and prepare a Project report will be done in B.Com.-III. The following instructions are to be followed for the selection of organization (where summer training is to be taken) and for the preparation of project report:(1) The summer training extended upto 4-6 weeks can be had in any of the following organizations. (a) Banks/Financial Institutions (b) Offices of Centre/State/Local Government (c) Insurance Companies (d) Public Limited Companies (e) Stock Exchange (f) Chartered Accountants and Advocates dealing in Tax matters (For Tax related Add-on and Vocation Courses only). Note: Sole proprietor organizations and partnership firms are not permitted for summer training.

(2) The topic of study should be directly related to the vocational stream in which the student is studying.

(3) Not more than 2 to 3 students should be permitted in one organization. The students getting training in the same organization should have different topics for their study.

(4) Students shall work under the guidance of an official from the concerned organization during the period of training.

(5) The training report should include: (a) Certificate from the organization on letter pad or under the seal of the organization.

The certificate should specify the name of the candidate, father's name, date of commencement of training and period of training.

(b) Objective, Scope and Methodology of the study. (c) The finding of the study and suggestions made by the candidate, which would be

based upon the work done by the candidate during training. EVALUATION:

After completion of summer training students will be required to prepare a summer training report and all the Project Reports will be submitted through the Principal of the concerned College to the University (Practical Branch) for evaluation upto December 31st, failing which students will be placed in compartment.

The evaluation of Project Reports shall be done by experts from panel of examiners approved by the Board of Under-Graduate studies in Commerce from time to time. The Controller of Examinations will ensure the above given instructions have been followed by the students and evaluation of reports is carried on as per these instructions.

TAX PROCEDURE & PRACTICE

PAPER A : INCOME TAX- PROCEDURE & PRACTICE Max. Marks : 100 Time allowed : 3 HoursPass Marks : 35% Period per week : 3





SECTION-ADefinitions, Basis of charge, Incidence of tax, Exempted incomes, Computation of

income from salaries and house property. Profit and gains from business and profession, Capital gains, Income from other sources.

SECTION-BCarry forward and set off losses, Income of other persons to be included in assessee's

total income. Deductions under chapter VI A. Computation of tax in case of individual, hindu undivided family, firm and company, Rebate of income tax under section 88.

SECTION-CTax Deducted at Source : Filling and filling of application form for obtaining TDS

number, Procedure and rate of tax deducted at source on various payments. Employers' obligation. Filling and issue of various TDS forms. Filling and filing of the challan and deposit of tax. Submission of returns of TDS; Recipient Obligations: Filling and filling of relevant certificates for lower or no deduction of tax at source; Advance Tax: Computation of Advance Tax, Installment and due date of advance tax. Filling of challan and deposit of advance tax.

SECTION-DReturn of Income: Persons liable to file return, time limit, return of loss, Related return,

Revised return, Defective return; Filling and filling of return; Assessment Procedure: Assessment under sections 145 (d), Regular assessment; Refund : Time limit for completion of assessment and reassessment; Refund: Time limit for claiming refund. Refund on appeal, interest on refunds; Appeals and Revisions; Procedure for filing appeal, Revision by Income Tax Commissioner; Penalties, Procedure for imposing penalties, waiver of penalty, nature of default and penalties imposable. PAPER B : CUSTOMS PROCEDURE & PRACTICEMax. Marks : 100 Time allowed : 3 HoursPass Marks : 35% Period per week : 3





SECTION-ARole of customs in international trade, Organisation of customs in India-administrative

and operational authorities; Regulatory framework, overview of Customs Act, 1962; An overview of customs Tariff Act, 1975.

Important terms and definitions: Assessable value, baggage bill of entry, bill of exports, suitable goods, duty exporter, DOB, FAS, CIF, Letter of Credit.

SECTION-BKinds of duties- basic, ancilliary; additional of countervailing; Basis of levy advalorem,

specific duties; Prohibition of exportation and importation of goods and provisions regarding notified and specified goods.

SECTION-CImport of goods, Free import and restricted import: Type of restricted import; Prohibited

goods, canalised goods. Import against licensing, Types of import; Import of cargo, personal baggage and stores.

Import of Cargo: Import by land, sea, air route and by post. Clearance Procedure: For home consumption, For ware-housing exbond clearance.Steps and documents to be prepared and filed. Import of baggage: Meaning and kinds of baggage; rules and procedure of import thereof

-general passenger, Clearance procedure. SECTION-D

Exports of goods: Free export and restricted exports; Types of restricted exports, Prohibited exports, canalised exports, exports against licensing.

Types of exports : Export of cargo and baggage. Types of exporters : Manufacturer exporters and merchant exporters.

Export of cargo, Export by land, sea, air route and by post. Clearance Procedure : Procedure, filling and filling of relevant documents Duty drawback: Meaning, Scheme, Procedure and Documentation thereof.

PAPER C : ON THE JOB TRAINING Max Marks : 50 Pass Marks : 35%

The students who appear in B.Com. Part-I examination for vocational subject will take up 'On the job training' in summar vocations after the B. Com-I examination is over. They will prepare a Project Report based on their summer training. The evaluation and marks of this 'On the job training' are included in B.Com-II. Similarly B. Com.-II students after B.Com-II examination will take second 'On the job training' and prepare a Project report will be done in B.Com.-III. The following instructions are to be followed for the selection of organization (where summer training is to be taken) and for the preparation of project report:(1) The summer training extended upto 4-6 weeks can be had in any of the following organizations. (a) Banks/Financial Institutions (b) Offices of Centre/State/Local Government (c) Insurance Companies

(d) Public Limited Companies/Private companies (e) Stock Exchange (f) Chartered Accountants and Advocates dealing in Tax matters (For Tax related Add-on and Vocation Courses only). Note: Sole proprietor organizations and partnership firms are not permitted for summer training.




(5) The training report should include: (a) Certificate from the organization on letter pad or under the seal of the organization. The

certificate should specify the name of the candidate, father's name, date of commencement of training and period of training.

(b) Objective, Scope and Methodology of the study. (c) The finding of the study and suggestions made by the candidate, which would be based

upon the work done by the candidate during training. EVALUATION:



PRINCIPLES AND PRACTICE OF INSURANCEPAPER B : FIRE AND MARINE INSURANCEMax. Marks : 100 Time allowed : 3 HoursPass Marks : 35 % Period per week : 3





SECTION-AFire insurance Contract: Origin of fire insurance, its nature, risks, hazards and indemnity;

Legal basis; Stipulation and conditions; Contracts; Full disclosure of material facts; Inspection and termination of coverage.

SECTION-BIssue and renewal of policies, Different kinds of risks covered, recovery of claims-

Insurer's option: exgratia payment and subrogation; Policy conditions; Hazards not covered: Contribution and average: Reinsurance, double insurance and excess insurance; Types of fire protection policies issued by the General Insurance Corporation of India.

SECTION-CMarine Insurance Contract: Origin and Growth, History of Lloyds, Evaluation of marine

insurance business in India; Basic elements: Insurable interest, utmost good faith. Implied warranties; Policy documents; Types of marine insurance contract-Freight, Cargo and Vessel, Procedure for obtaining marine protection policy, Marine policies and conditions, Nature of coastal marine insurance; Perils covered, protection available; Procedure for preparation and presentation of claim; Payment of compensation by insurer.

SECTION-DTotal loss, partial loss, particular average loss and general average loss; Preparation of

loss statement, Payment of Marine Losses-requirement of the insured, documents needed, procedure for presentation of claim; Valuation of loss salvage; Limits of liability; Attachment and termination of risk. PAPER B : GROUP INSURANCE AND RETIREMENTMax. Marks : 100 Time allowed : 3 HoursPass Marks : 35 % Period per week : 3





SECTION-AINTRODUCTION

Superannuation Schemes: Types, Terms and Conditions, and Benefits. SECTION-B

Gratuity Schemes: Provident Funds, Employees Pension and Deposit Linked Insurance Schemes.

SECTION-CGroup Life Insurance Schemes

SECTION-DTaxation: Treatment of provisions for Retirement Benefits; Group Schemes and Data

Processing.

SUGGESTED BOOKS1. Group Insurance and Retirement Benefit Schemes Published by Federation of Insurance

Institutes, Bombay. PAPER C : ON THE JOB TRAINING Max Marks : 50 Pass Marks : 35%

The students who appear in B.Com. Part-I examination for vocational subject will take up 'On the job training' in summar vocations after the B. Com-1 examination is over. They will prepare a Project Report based on their summer training. The evaluation and marks of this 'On the job training' are included in B.Com-II. Similarly B. Com.-II students after B.Com-II examination will take second 'On the job training' and prepare a Project report will be done in B.Com.-III. The following instructions are to be followed for the selection of organization (where summer training is to be taken) and for the preparation of project report:(1) The summer training extended upto 4-6 weeks can be had in any of the following organizations. (a) Banks/Financial Institutions (b) Offices of Centre/State/Local Government (c) Insurance Companies (d) Public Limited Companies (e) Stock Exchange (f) Chartered Accountants and Advocates dealing in Tax matters (For Tax related Add-on and Vocation Courses only). Note: Sole proprietor organizations and partnership firms are not permitted for summer training.




(5) The training report should include: (a) Certificate from the organization on letter pad or under the seal of the organization. The

certificate should specify the name of the candidate father's name, date of commencement of training and period of training.

(b) Objective, Scope and Methodology of the study. (c) The finding of the study and suggestions made by the candidate, which would be based

upon the work done by the candidate during training. EVALUATION:



COMPUTER APPLICATIONPAPER A : C PROGRAMMING AND DATA STRUCTURES Max. Marks : 70 Max Time allowed: 3 HoursPass Marks : 35% Lectures to be delivered : 75

INSTRUCTIONS FOR THE PAPER SETTER

The question paper will consist of five sections : A,B,C,D and E. Section A, B, C and D will have two questions from the respective section of the syllabus and will carry 15% marks each. Section E will consist of 10 short-answer type questions, which will cover the entire syllabus uniformly and will carry 40% marks in all.

INSTRUCTIONS FOR THE CANDIDATES

1. Candidates are required to attempt one question each from the sections A, B, C and D of the question paper and the entire section E.

2. Use of non-programmable scientific calculator is allowed.

OBJECTIVE OF THE COURSE The course has been designed to provide an introduction to C language and data

structures. The student will be able to write programs in C language and will have knowledge of basic data structures (Array, Stacks and Queues).

The course has focus on the following: 1. Overview of C language2. Control structures, arrays, Functions and Pointers in C Language. 3. Basic Data Structures such as Array, Stacks and Queues.4. Introduction to data structures (trees and graph). 5. Searching Techniques. 6. Sorting Techniques.

SECTION-A1. Overview of C Language

C. Fundamentals: Introduction to C, character set, identifiers, keywords, data types, constants, variable user defined data types, arithmetic, unary, relational, logical, assignment and conditional operators, & expressions, Basic Structure of C Program. Data I/O Statement: Single character I/O, formatted I/O, string I/O functions. 2. Control Structure

Control Statements: sequencing, alteration (if-else, switch, break, continue, go to iteration while, do-while, for) and nested loops. 3. Arrays

Arrays: Single and multidimensional arrays, arrays and strings, string processing SECTION-B

4. Functions Functions: Defining and accessing a function, passing arguments to a function, specifying

arguments data types, function prototypes, recursion

Storage Classes-Automatic, External, Static Register5. Pointers and Structures

Pointers: Character pointers, pointer to arrays, array of pointers. Structure & Unions: Defining and processing structure, Unions Preprocessor, Directives.

SECTION-C6. Basic Notations and Array (Data Structures )

Basic concept and notations, data structures and data structure operations, mathematical notation and functions, algorithmic complexity, Big 'O' notation and time space trade off. Arrays: Linear array, Representation of Linear array in memory, Traversing Linear array, Insertion and deletion in an array, Multi dimensional array: Row-Major, Column Major order, sparse array. 7. Stacks

Push and Pop in Stack. Representation of stack in memory (Linked and Sequential) Applications of Stacks: Conversion from infix notation to post fix notations, Evaluation of Postfix Notation, Matching of Parenthesis, Recursion, Tower of Hanoi.

8. Queues Queue: Insertion and deletion in a Linear queue and circular queue.

SECTION-D

9. Searching Techniques Linear and binary search

10. Sorting Techniques Insertion sort, selection sort, exchange sort, bubble sort, merge sort, radix sort, quick sort.

REFERENCES:1. Byron S. Gottfriid, Programming with C, Tata McGraw Hill. 2. E. Balaguruswamy, Programming in C, Tata McGraw Hill. 3. Kamthane, Programming with ANSI and Turbo C, Pearsoned India Ltd. 4. M.G. Venkatehmurthy, Programming Techniques through C, Pearsoned India Ltd.5. Steve Oualline, Practical C Programming, Sherroff Publishers. 6. Seymour Lipschultz, Theory and Practice of Data Structure, McGraw Hill. 7. Mary E.M.S. Loomis, Data Structure and Management, PHI. 8. Yadidyan Langson, Mosha J. Augrnstein, Aaron M. Tanembaun, Data Structures using C

& C ++, PHI. PAPER B : DATA BASE MANAGEMENT SYSTEM Max. Marks : 70 Max Time allowed: 3 HoursPass Marks : 35% Lectures to be delivered : 3

INSTRUCTIONS FOR THE PAPER SETTER

The question paper will consist of five sections : A,B,C,D and E. Section A, B, C and D will have two questions from the respective section of the syllabus and will carry 15% marks each. Section E will consist of 10 short-answer type questions, which will cover the entire syllabus uniformly and will carry 40% marks in all.

INSTRUCTIONS FOR THE CANDIDATES

1. Candidates are required to attempt one question each from the sections A, B, C and D of the question paper and the entire section E.

2. Use of non-programmable scientific calculator is allowed.3.

OBJECTIVE OF THE COURSE This course has been designed to provide an understanding of Database Management

System. The student will be introduced to various fundamental concepts of Database Management System including various models, database design and languages.

Overview of DBMS Relational Database Management System. Object Based Data Bases MS-Access.

DETAILED SYLLABUS SECTION-A

1. IntroductionData, Records, Files, Database, Information, Database system applications, database

system versus file system. View of Data, Data Models, Languages, User and Administrators, Transaction Management, Structure, Application Architecture and History of databases. 2. Data Models 2.1 Entity-Relationship Model

Basic Concept, Constraints, Keys, design issues, E-R Diagram, Weak Entity sets, Features, E-R schema and Tables, UML. 2.2 Relational Models

Structure of relational Model, Relational Algebra, Extended Relational Algebra, Modification of the databases and views.

2.3 Network Model Introduction to Network

2.4 Hierarchical Model Introduction to Hierarchical Model.

SECTION-B3. Relational Database 3.1 SQL

Basic Structure, Set Operations, Aggregate Functions, Null Values, Nested Sub Queries, Views, Modification of databases, joined relations, DDL, Embedded and Dynamic SQL. 3.2 Integrity and Security

Domain Constraints, Referential Integrity, Assertions, Triggers, Security, Authorization, Encryption and Authentication. (Cryptography, Encryption, Decryption, Secret Key concept only)

3.3 Relational Database Design First Normal Form, Second Normal Form, Functional dependencies, Boyce-Codd Normal Form, Third and Fourth Normal Forms.

SECTION-C4. Object-based Databases 4.1 Object Oriented Database

Need for Complex Data Types, object Oriented Data Model, Object Oriented Languages Persistent Language and systems. 4.2 Object Oriented Databases

Nested Relations, Complex types, Inheritance, Reference Types, Quering with Complex Types, Functions, and Procedures, Object Oriented Versus Object Relational.

5. Database System Architecture Introduction to three Level DBMS Architecture (External view conceptual view, internal

view) Introduction to centralize and Client Server Architecture, Parallel System and Distributed Systems (Homogeneous & Hetrogeneous Databases, Distributed Transactions).

Section-D6. MS-Access

Introduction to MS-Access, working with databases and tables, queries in Access. Applying integrity constraints. Introduction to forms, sorting and filtering, controls. Reports and Macro : Creating reports, using Macros.

REFERENCES1. Siberchartz, Korth and Sudarsha, "Database Concepts", Mcgraw Hill Publication. 2. Ivan Bayross, "Oracle 7 The Complete Referance", BPB Publications. 3. C.J. Data, "An Introduction to Database System" 3rd, Narosa Publishers (Reprint).4. Jeffrey D. Ullman, "Principles of Database System",. 2nd Ed. Galgotia Publications. 5. D. Kroenke., Database Processing" Galgotia Publications. PAPER C : PRACTICAL BASED ON PAPER A & PAPER B (LABORATORY- II) Max. Marks : 60 Max Time: 4 HoursMin Pass Marks : 35% Marks Practical Units to be conducted : 60

The laboratory course will comprise of exercise to supplement what is learn under paper C Programming and Data Structures and Database Management Systems.

Detailed SyllabusC Programming and Data Structures.

1. Programs to be implemented in C language such as (a) to find the sum of digits of a given number (b) to find the sum of odd numbers and sum of even numbers from the numbers

entered through the keyboard.(c) to check whether a given number is prime or not. (d) Conversion from one number system to another number system.

2. Programs related to array such as (a) to find the maximum and minimum in a given array. (b) for matrix multiplication, addition, subtraction etc.

3. Programs related to function, structures, pointers (a) all the programs should be written with the help of user defined functions. (b) String processing with the help of pointers. (c) Simple programs using structures, such as printing the merit list of students

record.4. Programs related to stacks, queues and linked list

(a) to insert and delete an element from the data structure stack and queue. (b) Programs for the applications of stacks and Array queues.

5. Programs related to searching and storing. All the searching techniques to be implemented in C Language which are taught in theory paper C Programming and data Structure.

DATA BASE MANAGEMENT SYSTEMSMS-ACCESS: Introduction to MS-ACCESS, working with databases and tables, queries in Access Applying integrity constraints.

Introduction to forms, sorting and filtering, controls. Reports and Macro: creating reports, using Macros.The break up of marks for the practical will be as under: (i) Lab Record 10 Marks (ii) Viva Voce 15 Marks (iii) Program Development and Execution 35 Marks

STREAM-I : B COM (WITH HONOURS IN ACCOUNTING)PAPER I : CONTEMPORARY ACCOUNTING Max. Marks : 100 Time allowed : 3 HoursPass Marks : 35 % of the subject Period per week : 3


will have two question from the respective sections of the syllabus and will carry 15 marks each. Section E will have one question having 12 short answer type questions (answer to be around 50 words each) of four marks each which will cover the entire syllabus uniformly.



SECTION-AAccounting standards: Purpose, Historical perspective, Role of IASC in standardising

accounting practices, Development of Accounting Standards in India, Indian Accounting Standards (AS) 1-5.

SECTION-B(AS-) 6-15, Financial Reporting: Meaning Objectives, Qualitative characteristics, Factors

determining reporting requirements, Reporting practices of Indian companies. SECTION-C

Price Level Accounting: Purpose methods covering GPPA, RCA, NRVA, VBA and CCCPPA, Guidelines of ICAI on Price level Accounting and its adoption in India, Cash Flow Accounting: Concept, Main Features, Benefits and Criticism.

SECTION-DHuman Resource Accounting: Concept, methods, significance and limitations, Disclosure

of HRA information by Indian companies, Social Accounting: Concept, uses, scope, various approaches, social disclosure practices in India. STREAM-II B.COM. (WITH HONOURS IN FINANCIAL SERVICES)PAPER 1 : FINANCIAL SERVICES AND MARKETSMax. Marks : 100 Marks Time allowed : 3 Hours

Pass Marks : 35% of the subject Period per week : 3


will have two question from the respective sections of the syllabus and will carry 15 marks each. Section E will have one question having 12 short answer type questions (answer to be around 50 words each) of four marks each which will cover the entire syllabus uniformly.



SECTION-AStructure and characteristics of Indian Financial System; Functions and role of banking

and non-banking financial institutions; Regulatory frame work in India, Securities and Exchange Board of India.

SECTION-BMoney and Capital Market, Industrial Securities Market: New Issue Market and Stock

Exchanges, their role and relationship, Recent developments relating to New Issue Market, Floating of New Issues.

SECTION-CStock Exchange in India: Organisation and Functions, NSE and OTCEI (Elementary

Knowledge only), Recent Developments in Indian Stock Exchanges. Trading mechanism on Stock Exchanges, Listing of Securities.

SECTION-DAn overview of Financial services: Leasing, Merchant Banking and Underwriting,

Mutual Funds, Factoring and Venture Capital, Recent trends in India. (Add on Course)

Risk Management and InsurancePAPER II : PRINCIPLES PRACTICE OF LIFE INSURANCE Time allowed : 3 Hours

Max. Marks : 100 Pass Marks : 35%

Theory : 60 Marks Practical : 40 Marks


will have two question from the respective sections of the syllabus and will carry 10 marks each. Section E will have one question having 12 short answer type questions (answer to be around 25 words each) of 2 marks each which will cover the entire syllabus uniformly.



SECTION-AIntroduction: Individual Life Insurance- Nature and uses of life insurance. A brief

introduction of Life Insurance Companies operating in India.

Life Insurance Contract: Distinguishing characteristics; Utmost good faith; Insurable interest; Cavat emptor; Unilateral and allegory nature of contract; Proposal and application form; Warranties; Medical examination; Policy construction and delivery; Policy provision; Lapse; Revival; Surrender value; Paid up policies; Maturity; Nomination and assignment; Suicide and payment of insured amount; Loan to policy holders.

SECTION-BLife Insurance Risk: Factors governing sum assured; Method of calculating economic

risk in life insurance proposals; Measurement of risk and morality tables. Calculating of premium; Treatment of subtandard risk; Life insurance fund; Valuation and investment of surplus; Payment of Bonus.

SECTION-CLife Insurance Policies: Application in different situations; Important Life Insurance

Policies; Life Insurance annuities; Important legal provisions and judicial pronouncements in India.

SECTION-DLife Insurance Salesmanship: Rule of agency; Essential qualities of an ideal insurance

salesman; Rules to canvas business from prospective customers; After- sale service to policy holders.

Premium determination in Life Insurance, Nature of Surrender value, Standard non-forreiture law, Basic factors, Premium determination for term insurance endowment insurance and annuities.

Concept of Group Insurance and its benefits. Note: In depth study of all the above mentioned aspects has to be done with reference to LIC, Max Life, HDFC Standard, and ICICI Prudential.

INSTRUCTIONS FOR PRACTICALCandidate are required to prepare a project report on the topic covered in the above paper

on the basis of field work/project work/training. The report will be submitted up to 31st Jan. and the students will appear for viva-voce examination to be conducted by external examiner from a panel of experts approved by Board of Under-Graduate Studies in Commerce. Project report and viva-voce will be of 20 marks each.

(Add on Course)OFFICE MANAGEMENT AND SECRETARIAL PRACTICE PAPER II : OFFICE MANAGEMENTTime allowed : 3 Hours

Max. Marks : 100 MarksPass Marks : 35 Mark



will have two question from the respective sections of the syllabus and will carry 10 marks each. Section E will have one question having 12 short answer type questions (answer to be around 25 words each) of two marks each which will cover the entire syllabus uniformly.


question paper and 10 short answer type questions (answer to be around 25words each) from section E.

SECTION-AOffice Stationery: Types of paper and envelopes, control of consumption of papers, Ink type-writing ribbons, carbon papers, pins, clips, erasers etc. Issue there of, stock and stock record.

Duplication Methods, Photocopying. Meeting Notice, Agenda, Physical facilities, quorum, providing secretarial assistance.

SECTION-BMeaning and importance of mail, centralisation mail, handling of work-its advantages,

mail room equipment, sorting tables and racks, letter openers, time and date stamps, postal franking machine, addressing machine, mailing scales, post office guide.

Handling Mail: Inward Mail- receiving, sorting, opening, recording, marking, distributing.

Outward Mail: Folding of letters, preparation of envelopes, sorting, scaling, weighing, stamping, entering in letter sent book or peon book, Dispatching rail parcel service, Air mail service, courier service.

SECTION-C

Essentials of a good letter, drafting of business letter: enquiry quotation, order advice, making payment, trade reference complaints, circular letters, follow up letters, official letters, demi officials.

Assisting Visitors: Office etiquette, effective use of language preparation of appointment schedules and maintaining visitors diary, furnishing desired information, instructing co-workers.

SECTION-DA study of various types of commonly used appliances and machines Duplicators,

accounting machine calculator, addressing machine, punch card machine, franking machine, weighing and folding machine, sealing machine, dictaphone, chequre protector, cash register, coin sorter, time recorder and such other machines.

Modern Office Machines: Photocopier, Computer, Word Processor, Scanner- their operation and use in the office set-up; Introduction of computer-importance, history and types of computers, computer hardware and software, computer operation.

Word Processor- concept of Word processing, creating and editing documents, taking print out, Do's Don't in details from application point of view; Scanner- Introduction of Scanner, its importance and use in offices.

INSTRUCTIONS FOR PRACTICALCandidate are required to prepare a project report on the topic covered in the above paper

on the basis of field work/project work/training. The report will be submitted up to 31st Jan. and the students will appear for viva-voice examination to be conducted by external examiner from a panel of experts approved by Board of Under-Graduate Studies in Commerce. Project report and viva-voce will be of 20 marks each.

(Add on Course)COMPUTERISED ACCOUNTING PAPER II : PRINCIPLES AND PRACTICE OF COMPUTERISED ACCOUNTINGTime allowed : 3 Hours

Max. Marks : 100 Pass Marks : 35%






SECTION-AApplication of Latest TALLY; Package in Inventory Management: Meaning, Enquiry, Order, Quotations, Delivery, Issue, Purchase and Sales Invoice, Debit and Credit Notes, Inventory Control, Valuation of Inventory; Inventory Vouchers; Preparation of Inventory Reports.

SECTION-BPreparation of various Accounting Vouchers in TALLY: Contra Voucher, Payment

Voucher, Receipt Voucher, Credit Notes, Debit Notes, Journal Voucher, Purchase Voucher, Sales Voucher, Memorandum Voucher, Optional Voucher, Post Dated Vouchers; Alteration, Deletion and Printing of Vouchers, Cheque Printing.

SECTION-CAccounting Reports Display in TALLY: Balance Sheet, Profit and Loss Account, Trial

Balance, Account Books, Statement of Accounts, Day Book, List of Accounts; MIS Reports Display in TALLY: Ration Analysis, Cash Flow; Funds; Flow; Alteration, Deletion and Printing of Accounting and MIS Reports.

SECTION-DImport and Exports of Data in TALLY: House Keeping in TALLY; Data Security in

TALLY; Major Limitations of TALLY. INSTRUCTIONS FOR PRACTICAL

Candidate are required to prepare a project report on the topic covered in the above paper on the basis of field work/project work/training. The report will be submitted up to 31st Jan. and the students will appear for viva-voce examination to be conducted by external examiner from a panel of experts approved by Board of Under-Graduate Studies in Commerce. Project report and viva-voce will be of 20 marks each.

(Add on Course)TAX PRACTICE AND PROCEDURE

PAPER II : INDIAN TAXATION SYSTEMTime allowed : 3 Hours

Max. Marks : 100 MarksPass Marks : 35 %






SECTION-AAggregation of Income. Set off and carry forward of losses, Deductions to be made in

computing total income, Double taxation relief, Assessment of Agriculture Income.SECTION-B

Computation of tax liability in case of individual, H.U.F. Firms, Companies and Co-operative Societies.

SECTION-CIncome Tax Authorities, Procedure for Assessment, Collection of Tax, Recovery of Tax

and Refunds, Settlement Commission, Appeals and Revisions, Penalties and Prosecution. SECTION-D

Customs Act, 1962, Central Sales Tax Act 1956, Punjab Value Added Tax. INSTRUCTIONS FOR PRACTICAL

Candidate are required to prepare a project report on the topic covered in the above paper on the basis of field work/project work/training. The report will be submitted up to 31st Jan. and the students will appear for viva-voice examination to be conducted by external examiner from a panel of experts approved by Board of Under-Graduate Studies in Commerce. Project report and viva-voce will be of 20 marks each.

ENVIRONMENTAL STUDIES

Time Allowed : 3 hours Total lectures: 30Total Marks : 100Pass marks: 35Written paper: 75 marksField work: 25 marks

INSTRUCTIONSThe written paper will have two parts. Part first will be of 25 marks it will contain ten

questions, the students will attempt five questions of five marks out of this part. The answer to these questions should not exceed 50 words each. Part second of the paper will be of 50 marks and will contain ten essay type questions. The candidates will attempt five questions out of this part. The answer to each question should not exceed 500 words. Each question will carry ten marks.

Unit 1: The Multidisciplinary nature of environmental studiesDefinition, scope and importance Need for public awareness.

Unit 2 : Natural Resources:Renewable and non-renewable resources:

Natural resources and associated problems.

a) Forest resources: Use and 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, changes caused by agriculture and overgrazing, effects of modern agriculture, fertilizer-pesticide problem, water logging, salinity, case studies.e) Energy resources: Growing energy needs, renewable and non renewable energy sources, use of alternate energy sources, Case studies.f) Land resources; Land as a resource, land degradation, man induced landslides, soil erosion and desertification.

Role of an individual in conservation of natural resources. Equitable use of resources for sustainable lifestyles.

Unit 3 : Ecosystems. Concepts of an ecosystem. Structure and function of an ecosystem. Producers, consumers and decomposers. Energy flow in the ecosystem. Ecological succession.

Food chains, food webs and ecological pyramids. Introduction, types, characteristic features, structures and function of the following

ecosystem:-a) Forest ecosystemb) Grassland ecosystemc) Desert ecosystemd) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

Unit 4 : Biodiversity and its Conservation Introduction- Definition: genetic, species and ecosystem diversity. Biogeographical classification of India. Value of biodiversity: consumptive use, productive use, social, ethical, aesthetic and

option values. Biodiversity of global, National and local levels. India as a mega-diversity nation. Hot-spots of biodiversity. Threats to biodiversity: habitat loss, poaching of wildlife, man-wildlife conflicts. Endangered and endemic species of India. Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity.

Unit 5 : Environmental Pollution Definition

Causes, effects and control measures of:-a) Air Pollutionb) Water Pollutionc) Soil Pollutiond) Marine Pollutione) Noise pollution f) Thermal pollution g) Nuclear hazard

Solid waste Management: Causes, effects and control measures of urban and industrial wastes.

Role of an individual in prevention of pollution. Pollution case studies. Disaster management : floods, earthquake, cyclone and landslides.

Unit 6 : Social Issues and the Environment From Unsustainable to Sustainable development. Urban problems related to energy. Water conservation, rain water harvesting, watershed management. Resettlement and rehabilitation of people; its problems and concerns. Case studies.

Environmental ethics: Issues and possible solutions. Climate change, global warming, acid rain, ozone layer depletion, nuclear accidents and

holocaust. Cast Studies. Wasteland reclamation. Consumerism and waste products. Environment Protection Act. Air (Prevention and Control of Pollution) Act. Water ( Prevention and control of Pollution) Act Wildlife Protection Act Forest Conservation Act Issues involved in enforcement of environmental legislation. Public awareness.

Unit 7: Human Population and the Environment Population growth, variation among nations. Population explosion- Family Welfare Programme. Environment and human health. Human Rights Value Education. HIV/AIDS. Women and Child Welfare. Role of information Technology in Environment and human health. Case Studies.

Unit 8 : Field Work Visit to a local area to document environmental

assets-river/forest/grassland/hill/mountain. Visit to a local polluted site- Urban/Rural/Industrial/Agricultural. Study of common plants, insects, birds. Study of simple ecosystems-pond, river, hill slopes, etc. ( Field work Equal to 5

lecture hours).

ORDINANCES FOR BACHELOR OF COMMERCE EXAMINATION Syllabi [For Reference and... · Web...

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