SYLLABUS B.COM (PROFESSIONAL) FIRST YEAR. Session and

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1 SYLLABUS B.COM (PROFESSIONAL) FIRST YEAR Session and B.COM (PROFESSIONAL) FIRST SEMESTER Paper External Internal Communication Skills and Personality BCP 101 Development BCP 102 Fundamentals of Financial Accounting BCP 103 Foundations of Management BCP 104 Business Laws BCP 105 Seminar - 50 BCP 106 Workshop on Internet & E-Commerce - 50 B.COM (PROFESSIONAL) SECOND SEMESTER Paper External Internal BCP201/ BCP 201A Functional Punjabi/Basic Punjabi BCP 202 Business Economics BCP 203 Computerized Financial Accounting BCP 204 Computers for Business BCP 205 Seminar - 50 BCP 206 Viva-Voce 50 - Note: The Students are required to prepare a project report on the topic given by Project incharge teacher. The students are required to prepare this project report during summer vacations after exams of 2 nd Semester. The Viva-Voce of 3 rd Semester will be based on this project report. 1

2 B.COM (PROFESSIONAL) FIRST SEMESTER BCP 102: FUNDAMENTALS OF FINANCIAL ACCOUNTING Accounting: Meaning & Scope, Accounting concepts and convention, Relationship between book keeping and Accountancy, Accounting cycle, Journal, Ledger, Trial Balance, Cash Book and other Subsidiary Books, Bank Reconciliation Statement, Bill of Exchange, Rectification of Errors, Final Accounts with Adjustments. I Accounting of Non-Trading Concerns; Depreciation Accounting, Accounts relating to Partnership: Admission, Retirement and Death of a Partner, Dissolution of Partnership including Garner vs. Murray rule, Amalgamation of Firms, Gradual Realisation of Assets and Piece Meal Distribution. 1. Advanced Accountancy by Jain and Narang 2. Advanced Accountancy by M.A. Arulanandam & K.S.Raman 3. Advanced Accountancy by R.L. Gupta & M. Radhaswamy 4. Financial Accounting by S.P.Jain and K.L.Narang It will consist of 10 very short answer questions with answers to each question up to five lines in length. All questions shall be compulsory. Each question shall carry two marks: total weight of the section shall be It will consist of essay type and numerical questions. Four questions, two theory and two numerical, shall be set by the examiner from Part-I of the syllabus and the candidate shall be It will consist of essay type and numerical questions. Four questions, two theory and two numerical, shall be set by the examiner from Part-II of the syllabus and the candidate shall be 2

3 BCP 103: FOUNDATIONS OF MANAGEMENT Introduction: Concept, nature, process and significance of management; An overview of functional areas of management: Contributions to Management thought with reference to Taylor, Fayol and Elton Mayo. Managerial Skills and functions and levels of management. Planning: Concept, process and types. Management by Objectives. Decision making: Concept and process. Organizing: Concept, nature, process and significance I Authority and responsibility relationships; Centralization and decentralization. Organization structure: Line and staff, functional and product. Leadership: Concept, nature and Leadership Styles. Staffing- Definition, nature, importance and steps. Controlling- Defination, nature, importance and steps. Communication-meaning, channels, Procedure of communication, barriers to communication and ways to overcome it Management by Koontz O' Donnel 2. Principle & Practices of Management by LM Prasad 3. Fundamentals of Management by Terry and Franklin 4. Knowledge Management in Business by Groff and Jones 5. Principles of Business Management by Sharma & Gupta It will consist of 10 very short answer questions with answers to each question up to five lines in length. All questions shall be compulsory. Each question shall carry two marks: total weight of the section shall be Four questions shall be set by the examiner from Part-I of the syllabus and the candidate shall be Four questions shall be set by the examiner from Part-II of the syllabus and the candidate shall be required to attempt two. Each question shall carry ten marks; total weight of the section shall be 3

4 BCP 104: BUSINESS LAWS Laws of Contract (1872) : Nature of contract, Classification; Offer and acceptance ; Capacity of parties to contract; Free consent; Consideration; Legality of object; Agreements declared void; Performance of contract; Discharge of contract; Remedies of breach of contract. Special Contract: Indemnity; Guarantee; Bailment and Pledge; Agency. Sales of Goods Acts 1930 : Formation of Contracts of sale; Goods and their classification, price; conditions and warranties; Transfer of property in goods; Performance of the contract of sales; unpaid seller and his rights, sale by auction; Hire purchase agreement. I Negotiable Instrument Act 1881: Definition of negotiable instruments, Features; Promissory note; Bill of exchange and cheque; Holder and holder in the due course; Crossing of cheque, Types of Crossing; Negotiation; Dishonour and discharge of negotiable instrument. The Consumer Protection Act 1986: Salient Features, Grievance redressal machinery. Right to Information Act: An Introduction 1. Business Law by N.D.Kapoor 2. Mercantile Law by N.D.Kapoor 3. Business Law by S.K.Aggarwal 4. Business Law by Sareen and Garg It will consist of 10 very short answer questions with answers to each question up to five lines in length. All questions shall be compulsory. Each question shall carry two marks: total weight of the section shall be It will consist of essay type questions with answers to each question up to 4-5 pages in length. Four questions shall be set by the examiner from Part-I of the syllabus and the candidate shall be required to attempt two. Each question shall carry ten marks; total weight of the section shall be It will consist of essay type questions with answers to each question up to 4-5 pages in length. Four questions shall be set by the examiner from Part-II of the syllabus and the candidate shall be required to attempt two. Each question shall carry ten marks; total weight of the section shall be 4

5 BCP 105: SEMINAR Internal Evaluation: 50 Marks The students will be allotted topics concerning general social, economic and business awareness focusing current national and international developments. Each student is required to submit a write up on the allotted topic to the teacher concerned and is further required to make a presentation. 5

6 B.COM (PROFESSIONAL)-I (SECOND SEMESTER) BCP 202: BUSINESS ECONOMICS Consumer behaviour: Utility approach, A brief outline of law of diminishing marginal utility and law of equi-marginal utility. Indifference curve approach: Consumer equilibrium, income, price and substitution effects. Law of demand, derivation of law of demand based on utility analysis and indifference curve analysis; Elasticity of Demand Concept, Price elasticity of demand and its measurement. I Concept of production function, Breakeven analysis, profit forecasting in short run. Law of variable proportion, Returns to scale, Internal and external economics and diseconomies. Concept of total, average and marginal revenue and elasticity of demand. Isoquant technique and producer's equilibrium. Price determination under prefect competition, monopoly and monopolistic competition and oligopoly: price policy; pricing in public sector enterprises. 1. Principles of Economics by M.L. Seth 2. A Text Book of Economics by Stonier and Hague 3. Business Economics by K.K. Sharma and others It will consist of 10 very short answer questions with answers to each question up to five lines in length. All questions shall be compulsory. Each question shall carry two marks: total weight of the section shall be Four questions shall be set by the examiner from Part-I of the syllabus and the candidate shall be Four questions shall be set by the examiner from Part-II of the syllabus and the candidate shall be required to attempt two. Each question shall carry ten marks; total weight of the section shall be 6

7 BCP 203: COMPUTERIZED FINANCIAL ACCOUNTING Computerized Accounting: its meaning, Features, Limitations and Advantages, Advantages of Manual Accounting versus Computerized Accounting: Fundamental aspects, Modules and Auditing of Computerized Accounting: Development of Computerized Accounting system, Computer Programmers for Accounting, Methods of System Development, BRS in Computerized System. I Application of latest Tally: Company Creation, Configuring Tally, Creating Masters, 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. Accounting Report Display in Tally: Balance Sheet, Profit and Loss Account, Trial Balance. 1. Computerized Accounting by Bassett It will consist of 10 very short answer questions with answers to each question up to five lines in length. All questions shall be compulsory. Each question shall carry two marks: total weight of the section shall be Four questions shall be set by the examiner from Part-I of the syllabus and the candidate shall be Four questions shall be set by the examiner from Part-II of the syllabus and the candidate shall be required to attempt two. Each question shall carry ten marks; total weight of the section shall be 7

8 BCP 205: SEMINAR Internal Evaluation: 50 Marks The students will be allotted topics concerning Technological innovations, economic cycles, economic aspects of development and changing dimensions of legal environment. Each student is required to submit a write up on the allotted topic to the teacher concerned and is further required to make a presentation. 8

9 BCP 206: VIVA-VOCE External Evaluation: 50 Marks Each student will have to appear for comprehensive VIVA at the end of the year. This VIVA- VOCE examination will be based on the full course (Sem-1 and Sem-2); to be conducted by a board composed of one external examiner and one internal examiner. 9