2023-2024 Dav Jalandhar Slaybus

FACULTY OF ECONOMICS & BUSINESS
SYLLABUS FOR THE BATCH FROM YEAR 2023 TO YEAR 2026
Bachelor of Commerce (B.Com.)

(Pass & Hons.)
(CREDIT BASED GRADING SYSTEM (CBGS)
(Semester: I–VI)
GURU NANAK DEV UNIVERSITY
AMRITSAR
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(ii) Subject to change in the syllabi at any time.

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1
B. COM (PASS & HONS.) (SEMESTER SYSTEM
Credit Based Grading System (CBGS)
Syllabus for batch from year 2023 to year 2026
SEMESTER-I
Scheme of Examination
Course Course Title L+T+P Total Total

Code Marks Credits
ENC-101 English (Compulsory) 4+0+0 100 4
BCG–102 Punjabi (Compulsory) OR 100 4
w[ZYbh gzikph OR
PHC-110: Punjab History &
Culture (From Earliest Times
to C 320) (Special Paper in lieu
of Punjabi (Compulsory)
BCG–103 Financial Accounting 4+0+0 100 4
BCG–104 Business Organisation 4+0+0 100 4
BCG–105 Business Communication 4+0+0 100 4
BCG–106 Business Statistics 4+0+0 100 4
BCG–107 Computer Fundamentals 4+0+0 100 4
Total Credits
SEMESTER-II
Code Marks Credits
ENC-151 English(Compulsory) 4+0+0 100 4

BCG–202 Punjabi (Compulsory) OR 4+0+0 100 4
w[ZYbh gzikph OR
Culture (C 320 to 1000 A.D.)
(Special Paper in lieu of
Punjabi Compulsory)
BCG–203 Advanced Financial 3+0+2 Theory Marks 4
Accounting 75 Pra. Marks
25
Total Marks
100
BCG–204 Commercial Laws 4+0+0 100 4

BCG–205 Business Economics 4+0+0 100 4
BCG–206 Functional Management 4+0+0 100 4
BCG–207 Seminar 2 50 2
SOA 105 *Drug Abuse: Problem, 2+0+0 50 2
Management and Prevention
(Compulsory Paper)
Total Credits
*Note: The marks of Paper will not be added in the total marks .
2
SEMESTER–III:
Course Code Course Title L+T+P Total Total

Marks Credits
w[ZYbh gzikph OR
Culture (From 1000 to 1605 A. D.)
Punjabi Compulsory)
BCG–303 Corporate Accounting 4+0+0 100 4
BCG–304 Company Law 4+0+0 100 4
BCG–305 Financial Management 4+0+0 100 4
BCG–306 International Business 4+0+0 100 4
BCG–307 Business Environment 4+0+0 100 4
Total Credits
SEMESTER–IV:
CourseCode Course Title L+T+P Total Total

Marks Credits
BCG -402 w[ZYbh gzikph OR
Culture(From 1605 to 1849 A. D.)
Punjabi Compulsory)
BCG–403 Goods and Services Tax 4+0+0 100 4
BCG–404 Industrial Laws 4+0+0 100 4
BCG–405 Principles and Practices of 4+0+0 100 4
Banking and Insurance
BCG–406 Cost Accounting 4+0+0 100 4
BCG–407 Seminar 2 50 2
ESL–221 * Environmental Studies 2+0+0 100 2
(Compulsory Paper)
Total Credits
*Note :-Environmental Studies Paper whether marks are not included in the total marks.
3
Syllabus for the College batch from year 2023 to year 2026
SEMESTER–V:
Course L+T+P Total Total

Course Title
Code Marks Credits
w[ZYbh gzikph OR
PHC-114: Punjab History & Culture
(From 1849-1947 A.D.)
BCG–503 ManagementAccounting 4+0+0 100 4
BCG–504 Direct Tax Law 4+0+0 100 4
BCG–505 Auditing 4+0+0 100 4
Specialisation Course 1 4+0+0 100 4
Total Credits
SPECIALISATIONS
Any of the following groups each having two papers in Semester V can be
chosen asspecialization by the students.
1. ACCOUNTING & FINANCE
BCG–511 Contemporary Accounting 4+0+0 100 4
BCG–512 Financial Market Operations 4+0+0 100 4
2. BANKING & INSURANCE

BCG–521 Banking Services Management 4+0+0 100 4
BCG–522 Insurance Services Management 4+0+0 100 4
3. COMPUTER APPLICATIONS & E–BUSINESS

BCG–531 Computer Based Accounting 4+0+0 100 4
BCG–532 E-Commerce 4+0+0 100 4

4
SEMESTER–VI:
Course L+T+P Total Total

Course Title
Code Marks Credits
BCG–602 w[ZYbh gzikph OR
PHC-115: Punjab History & Culture
(19472000 A.D.)
BCG–603 Operations Research 4+0+0 100 4
BCG–604 Corporate Governance 4+0+0 100 4
BCG–605 Workshop 0+0+2 50 2
Total Credits
SPECIALISATIONS:
Any of the following groups each having two papers in Semester VI can be
chosen asspecialization by the students.
1. ACCOUNTING & FINANCE
BCG–611 Portfolio Management 4+0+0 100 4
BCG–612 Financial Services 4+0+0 100 4
2. BANKING & INSURANCE

BCG–621 Foreign Exchange Management 4+0+0 100 4
BCG–622 Risk Management and Insurance 4+0+0 100 4
3. COMPUTER APPLICATIONS & E–BUSINESS

BCG–631 Windows and Networking 4+0+0 100 4
BCG–632 E-Marketing 4+0+0 100 4

5
B.Com. (Honours) (Semester III – VI) (Two Years Course)

The students will have to select one of the following groups having four papers each, of which
Paper–I shall be offered in B.Com. (Hons.) Semester– III, Paper II in B.Com. (Hons.)Semester– IV,
Paper III in B.Com. (Hons.), Semester–V & Paper IV in B.Com. (Hons.) Semester–VI.
Each paper shall carry 100 marks. Total Marks will be 400.
Group I: Banking
Course Code Course Title L+T+P Total Total
Marks Credits
Paper I Banking and Financial System 4+0+0 100 4
Paper II Electronic Banking & Risk 4+0+0 100 4
Management
Paper III Accounting for Bankers 4+0+0 100 4
Paper IV Bank Marketing 4+0+0 100 4
Total Credits 16
Group II: Project and production Management
Course Code Course Title L+T+P Total Marks Total Credits
Paper I Production Management 4+0+0 100 4
Paper II Quality Mangement 4+0+0 100 4
Paper III Project Evaluation & Management 4+0+0 100 4
Paper IV Logistics & Supply ChainManagement 4+0+0 100 4
Total Credits 16
Group III: Insurance
Code Marks Credits
Paper I Principles and Practices of Life 4+0+0 100 4
Insurance
Paper II Principles and Practices of 4+0+0 100 4
General Insurance
Paper III Accounting for Insurers 4+0+0 100 4
Paper IV Insurance Marketing 4+0+0 100 4
Total Credits 16
Group IV: International Business
Code Marks Credits
Paper I Management of International 4+0+0 100 4
Business Operations
Paper II India‟s Foreign Trade 4+0+0 100 4
Paper III International FinancialManagement 4+0+0 100 4
Paper IV International Marketing 4+0+0 100 4
Total Credits 16
6
SEMESTER–I
ENC101: ENGLISH (COMPULSORY)
Time: 3 Hours
Credits: 4-0-0
(6 periods per week)
Total Marks: 100
Instructions for the Paper Setters:-
Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four
Sections (A-D). Questions may be subdivided into parts (not exceeding four). Candidates are
required to attempt five questions, selecting at least one question from each Section. The fifth
question may be attempted from any Section.
Texts Prescribed:-
• Tales of Life (Guru Nanak Dev University, Amritsar) Stories at Sr.No.1, 2, 3, 5 and 6
• Prose for Young Learners (Guru Nanak Dev University, Amritsar) Essays at
Sr. No. 1, 2, 3, 5 and 6
• English Grammar in Use (Fourth Edition) by Raymond Murphy, CUP
The syllabus is divided in four sections as mentioned below.
SECTION–A
English Grammar in Use, 4th Edition by Raymond Murphy, CUP (Units: 1-37)
SECTION–B
Paragraph Writing and English Grammar in Use (Units: 38-48)
SECTION–C
Tales of Life (Guru Nanak Dev University, Amritsar): Stories at Sr. No. 1, 2, 3, 5 and 6
SECTION–D
Prose for Young Learners: Essays at Sr. No. 1, 2, 3, 5 and 6

7
SEMESTER–I
BCG-102 Punjabi (Compulsory) gzikph (bkiawh)
eo?fvN 4-0-0
Time: 03 Hours Max. Marks: 100
(6 ghohnv gqsh j\sk)
nze-tzv ns/ gohfyne bJh jdkfJsK

1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?. gzitK gqFB
fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ nze pokpo jB.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r_' t`X s'_ t`X uko T[g-gqFBK ftu eo
;edk j?.
gkm-eqw ns/ gkm-g[;seK
ਸੈਕਸ਼ਨ – ਏ
d' ozr (eftsk Gkr) (;zgkH jofizdo f;zx fY`b'_ ns/ gqhsw f;zx ;or'Xhnk), r[o{ BkBe d/t
:{Bhtof;Nh, nzfwqs;o.
(ਲੇ ਖਕ ਦਾ ਜੀਵਨ ਤੇ ਰਚਨਾ /ਪਸੰ ਗ ਸਿਹਤ ਿਵਆਿਖਆ/ਕਿਵਤਾ ਦਾ ਿਵਸ਼ਾ-ਵਸਤੂ)
ਸੈਕਸ਼ਨ – ਬੀ
gzikp d/ wjkB ebkeko
(;zgkH pbtzs rkorh), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
(nzfwqsk F/ofrb s'_ GkJh ;w[zdo f;zx se)
(ftFk-t;s{$;ko$BkfJe fpzp)
ਸੈਕਸ਼ਨ – ਸੀ
(T) g?oQk ouBk

(n) g?oQk gVQ e/ gqFBK d/ T[`so.
ਸੈਕਸ਼ਨ – ਡੀ
(T) GkFk tzBrhnK L GkFk dk Ne;kbh o{g, GkFk ns/ T[g-GkFk ftu nzso, gzikph T[gGkFktK
d/ gSkD-fuzBQ.
(n) gzikph GkFk L fBek; s/ ftek;
8
SEMESTER–I
;jkfJe g[;seKL-
1H pqjwirdhF f;zx, nkX[fBe gzikph ekftL gqw[`y gqftoshnK, tkfo; Fkj ckT[_v/FB, nzfwqs;o.
2H okfizdogkb pokV, nkX[fBe gzikph eftsk dk fJfsjk;, gzikph nekdwh, fd`bh.
3H i;ftzdo f;zx, Bth_ gzikph eftskL gSkD fuzBQ, u/sBk gqekFB, b[fXnkDk.
4H Xowgkb f;zrb, gzikph ihtBhL ;o{g f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk.
5H ihs f;zx ;hsb, tkose s/ tkose F?bh, gzikp ;N/N :{Bhtof;Nh N?e;N p[è p'ov,
uzvhrVQ.
6H p{Nk f;zx pokV, gzikph GkFk ;o's s/ ;o{g, tkfo; Fkj ckT[_v/FB, nzfwqs;o.
7H ;[yftzdo f;zx ;zxk, gzikph GkFk ftfrnkB, gzikph GkFk nekdwh, ibzXo.
8H joehos f;zx s/ frnkB bkb f;zx, ekbi gzikph ftnkeoB, gzikp :{Bhtof;Nh, uzvhrVQ.
9H gzikph GkFk p'X, e;s{oh bkb n?_v ;zB}, nzfwqs;o.
10H tfonkw f;zx ;zX{ (;zgkH), thjth_ ;dh dh gzikph tkose, ;kfjs nekd/wh, Bth_ fd`bh.
11H w'jB Gzvkoh (;zgkH), eEk rkorh dh, b'erhs gqekFB, uzvhrVQ.
9
SEMESTER–I
BCG-102 w[ZYbh gzikph

(In lieu of Compulsory Punjabi)
eo?fvN 4-0-0
1H gqFB g`so d/ uko Gkr j'Dr/. jo Gkr ftu'_ d' gqFB g[`S/ ikDr/.
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?. gzitK gqFB fe;/
th Gkr ftu'_ ehsk ik ;edk j?.
3H jo/e gqFB d/ pokpo nze jB.
;edk j?.
gkm-eqw
;?eFB-J/
g?_sh n`yoh, n`yo eqw, g?o fpzdh tkb/ toD ns/ g?o ftu g?D
tkb/ toD ns/ wksqtK (w[`Ybh ikD-gSkD)
brkyo (fpzdh, fN`gh, n`Xe) L gSkD ns/ tos'_
;?eFB-ph
gzikph Fpd-pDso L w[`Ybh ikD-gSkD

(;kXkoB Fpd, ;z:[es Fpd, fwFos Fpd, w{b Fpd, nr/so ns/ fgS/so)
;?eFB-;h
fB`s tos'_ dh gzikph Fpdktbh L pk}ko, tgko, foFs/-Bks/, y/sh ns/ j'o XzfdnK
nkfd Bkb ;zpX z s.
;?eFB-vh
j\s/ d/ ;`s fdBK d/ BK, pkoQK wjhfBnK d/ BK, o[`sK d/ BK, fJe s'_ ;" se frDsh FpdK ftu
;jkfJe g[;seK
1H e;s{oh bkb n?_v ;zB}, w[`Ybh gzikph, r[o{ BkBe d/t :{Bhtof;Nh, nfwqs;o.
2H fwzBh ;btkB, gzikph ftnkeoB L w[`Yb/ ;zebg, oth ;kfjs gqekFB, nfqws;o.
3H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs ns/ ftjko, u/sBk gqekFB, b[fXnkDk.
10
SEMESTER–I
PHC-110: Punjab History & Culture (From Earliest Times to C 320)

(Special Paper in lieu of Punjabi compulsory)
(For those students who are not domicile of Punjab)
Credits: 4-0-0

Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the four Sections
(A-D). Questions may be subdivided into parts (not exceeding four). Candidates are required to attempt
five questions, selecting at least one question from each Section. The fifth question may be attempted
from any Section.
SECTION-A
1. Physical features of the Punjab and its impact on history.
2. Sources of the ancient history of Punjab
SECTION-B
3. Harappan Civilization: Town planning; social, economic and religious life of the Indus Valley
People.
4. The Indo-Aryans: Original home and settlements in Punjab.
SECTION-C
5. Social, Religious and Economic life during Rig Vedic Age.
6. Social, Religious and Economic life during Later Vedic Age.
SECTION-D
7. Teachings and impact of Buddhism
8. Jainism in the Punjab
Suggested Readings:
1. L. M Joshi (ed.), History 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 Parkash, Glimpses of Ancient Punjab, Patiala, 1983.
4. B.N. Sharma, Life in Northern India, Delhi. 1966.
5. Chopra, P.N., Puri, B.N., & Das, M.N.(1974). A Social, Cultural & Economic History of India, Vol.
I, New Delhi: Macmillan India.
11
SEMESTER–I
BCG–103: FINANCIAL ACCOUNTING

Credits: 4-0-0

Eight questions of equal marks (Specified in the syllabus) are to be set, two in each of the
four Sections (A-D). Questions may be subdivided into parts (not exceeding four).
Candidates are required to attempt five questions, selecting at least one question from each
Section. The fifth question may be attempted from any Section.
Note: The paper will consist of minimum 50% numericals.
SECTION-A
Introduction –Nature of financial Accounting–scope–objects–limitations–
Accounting concepts and conventions
Conceptual Frame Work for preparation and presentation of financial

statements–Capital, Revenue and deferred revenue expenditure – Capital and
revenue receipts
SECTION-B
Final Accounts of Sole Proprietor
Voyage Accounts– Meaning, accounting treatment in case of complete voyage
& incompletevoyage.
SECTION-C
Joint Venture – Meaning, types, determination of profits under different methods.
Consignment Accounts–Meaning, features, consignee ‟s commission, account
sales, distinctionbetween joint venture & consignment, accounting treatment in the
books of consignor & consignee
SECTION-D
Departmental Accounts – Meaning–Objects–Advantages–Accounting procedure–
Allocation of expenses and incomes – Interdepartmental transfers – Provision for
unrealized profit.
Branch Accounts –Features–Objects–Types of branches–Dependent branches–
Account Systems –Stock and Debtors System –Independent branch –Features –
Preparation of Consolidated Profitand Loss Account and Balance sheet
12
SEMESTER–I
Suggested Readings:
1. Maheshwari, S.N. and Maheshwari, S.K, “Financial Accounting”, 2009,
Vikas PublishingHouse, New Delhi.
2. Narayanswami, R., “Financial Accounting: A Managerial Perspective”, 3rdEdition, 2008,
Prentice Hall of India, New Delhi.
3. Mukherjee, A. and Hanif, M., “Financial Accounting”, 1st Edition, 2003, Tata McGraw
Hill.
4. Ramchandran, N. and Kakani, R.K., “Financial Accounting for
Management”, 2nd Edition,2007, Tata McGraw Hill.
Note: Latest edition of text book may be used
13
SEMESTER–I
BCG–104: BUSINESS ORGANISATION
Credits: 4-0-0

SECTION-A
Business: Meaning and types – profession – meaning and importance of business organization.
Social Responsibilities of Business – Business Ethics.
SECTION-B
Forum of Business organization – sole trader – partnership – joint Hindu family – joint stock
companies – co–operative societies – public utilities and public enterprises.
Public Sector vs. Private sector
SECTION-C
Location of industry – factors influencing location – size of industry – optimum firm – advantages
of large – scale operation – limitation of small scale operation – Industrial estates – District
Industries Centres.
SECTION-D
Stock Exchange – Function – Types – Working – Regulation of Stock Exchange in India.

Business Combination – Causes – Types – Effects of Combination in India.
Trade association –Chamber of commerce – Function – Objectives Working in – India.
Suggested Readings:
1. Bhusan, Y.K. “Fundamentals of Business Organisation and Management”, 1980, Sultan

Chand & Sons, New Delhi.
2. Tulsian, P.C.and Pandey V., “Business Organisation and Management”, 2009, Pearson
Education, New Delhi
3. Talloo, T.J., “Business Organisation and Management”, 2008, Tata McGraw Hill
Company, New Delhi
4. Basu, C.R., “Business Organisation and Management”, 2010, Tata McGraw Hill Company,
New Delhi
5. Singla, R.K., “Business Organisation& Management”, 2011, VK (India) Enterprises, New
Delhi.
14
SEMESTER–I
BCG–105: BUSINESS COMMUNICATION
Credits: 4-0-0

SECTION-A
Business Communication – Meaning & Importance, Communication Purpose, Process,
Elements, Barriers to Communication and Conditions for Successful Communication.
Forms of Communication, Basic Models of Communication, 7C's of Effective Business
Communication. Organizational Communication: Importance of Communication in
Management, Formal and Informal Communication, Internal and external communication
SECTION-B
Presentation Skills: Presentation on any Chosen Topic, Oral Presentations, Principles of
Oral Presentations, Factors affecting presentations. Business Etiquette: Understanding
Etiquette, Cross–Cultural Etiquette, Business manners. Business to Business Etiquette.
SECTION-C
Internal Correspondence: Memos, Circulars, Notices, Office Orders Correspondence with
banks– Regarding overdrafts, Cash credits, Loans; Drafting of sales letters, Circulars,
Preparation of sales reports, Customers‟ Correspondence– Complaints, Regarding dues,
follow up letters
SECTION-D
Secretarial Correspondence: Correspondence with shareholders, debenture holders
regarding dividend, interest, transfer–transmission. Communicating with statutory
authorities and bodies lke Stock exchange, RBI, SEBI Preparation of Resume, Job
application, Drafting of interview letters, Call letters, Final appointment orders.
15
SEMESTER–I
Suggested Readings:
1. Taylor, S. and Chandra, V., “Communication for Business: A Practical Approach”,
Fourth Edition, 2011, Pearson Education.
2. Bovee, C. and Thill, J., “Business Communication Today”, 2011, Prentice Hall.
3. Sethi, A and Adhikari, B. “Business Communication”, 2009, McGraw Hill
Education.
4. Kaul, A., “Business Communication”, 2004, Prentice Hall of India, New Delhi.
5. Dulek, R. and Fielden, J., “Principles of Business Communication”, 1990,Macmillan
Publishing Co., New York.
6. Sharma, R.C. & Mohan, K: “Business Communication & Report Writing”, 4/e, 2010,
TataMcGraw Hill Pvt Ltd, New Delhi.
7. Ramesh, M.S. & C. Pattanashetti, “Effective Business English and Communication”,
New Delhi, Published by G.S. Sharma, Prop. R. Chand & Co.
8. Majumdar, M., “Commercial Correspondence”, 11th Edition, Bookland, Calcutta.
9. Rai, U. & Rai, S.M., “Commercial Correspondence and Report Writing”, 2009,
HimalayaPublishing House, New Delhi
10. Pal, R. &Korlahalli, J.S., “Essentails of Business Communication”, 2008, Sultan
Chand& Sons, New Delhi.

16
SEMESTER–I
BCG–106: BUSINESS STATISTICS
Credits: 4-0-0

SECTION-A
Definition, Functions, Scope and Limitations of Statistics.
Measures of Central Tendency: Types of averages–Arithmetic Mean (Simple
andWeighted),Median and Mode.
SECTION-B
Measures of Dispersion: Range, Quartile Deviation, Mean Deviation, Standard
DeviationandCoefficient of Variation.
Simple Correlation and Regression: Meaning, Types, Karl Pearsons&RankCorrelation
(Excluding grouped data), Probable error.
SECTION-C
Index Numbers: Meaning and importance, Methods of construction of Index Numbers:
Weighted and unweighted; Simple Aggregative Method, Simple Average of Price Relative
Method, Weighted index method: Laspeyres method, Pascals method and Fishers Ideal
methodincluding Time and Factor Reversal tests, Consumer Price Index.
SECTION-D
Time Series Analysis: Components, Estimation of Trends (Graphical method,Average
Method,Semi Moving Averages method and Method of Least Squares for linear path).
Probability: Conceptual meaning and definition of probability, Theorems of probability–
addition and multiplication theorem of probability and concept of conditional probability
(simple applications only).
17
SEMESTER–I
Suggested Readings:
1. Levin, Richard and David S. Rubin. “Statistics for Management”. 7th Edition, Prentice
Hall of India, New Delhi.
2. Chandan, J.S., “Statistics for Business and Economics”, Ist Edition, (1998), Vikas
Publishing House Pvt. Ltd.
3. Render, B. and Stair, R. M. Jr., “Quantitative Analysis for Management”, 7th Edition,
Prentice–Hall of India, New Delhi.
4. Gupta C B, Gupta V, “An Introduction to Statistical Methods”, 23rd Edition (1995), Vikas
Publications.
5. Siegel, Andrew F, Practical Business Statistics. International Edition, 5th Edition (2001),
McGraw Hill Irwin.
6. Berenson, L.M., Krehbiel, T.C., Vishwanathan, P.K. and Levine, D.M., “Business
Statistics: A First Course”, 4th Edition (2008), Pearson Education.
18
SEMESTER–I
BCG–107 COMPUTER FUNDAMENTALS

Credits: 4-0-0

SECTION-A
General Features of Computers, Generations of Computer, Workstation, Mainframe
Computer and Supercomputers, Computer Software and Hardware–System
SECTION-B
Computer Applications – Data Processing, Information Processing, Commercial, Office
Automation, Industry and Engineering, Healthcare, Education, Graphics and Multimedia.
SECTOPM-C
Computer memory: primary and secondary memory Secondary storage devices – magnetic
and optical media input and output writs – printer, plotter, sconner–OMR, OCR, MICR,
Mouse, Keyboard, Modem.
SECTION-D
Application, Service Software, Machine and Assembly Language, High Level Language,
Operating System – Basic, Functions and Types. Fundamentals of DOS, Internal and
External Commands of DOS, Batch Files, Booting and its Types.
Suggested Readings:
1. Hunt, R., J. Shelley, Computers and Commonsense, Prentice Hall of India.

2. Sinha, Pradeep K. and Preeti Sinha, Foundation of Computing, BPB Publication.
3. Saxena, Sanjay, A First Course in Computers, Vikas Publishing House.
4. Leon A. & Leon M., Introduction to Computers, Leon Vikas Publications.
5. Leon, Fundamentals of Information Technology, Vikas Publications.
6. Kakkar D.N., Goyal R., Computer Applications in Management, New Age.
7. Basandra S.K., Computers Today, Galgotia.

19
SEMESTER-II
Time: 3 Hours
Credits: 4-0-0
Total Marks: 100
Texts Prescribed:
1. Tales of Life (Guru Nanak Dev University, Amritsar) Stories at Sr. No. 7, 9, 10, 11, 12
2. Prose for Young Learners (Guru Nanak Dev University, Amritsar) Essays at
Sr. No. 7, 8, 9, 10, 11
3. English Grammar in Use (Fourth Edition) by Raymond Murphy, CUP (Units: 49-97)
The syllabus is divided in four sections as mentioned below.
SECTION–A
English Grammar in Use, 4th Edition by Raymond Murphy, CUP (Units: 49-81)
SECTION–B
Personal letter Writing and English Grammar in Use (Units: 82-97)
SECTION–C
Tales of Life (Guru Nanak Dev University, Amritsar) 7, 9, 10, 11, 12
SECTION–D
Prose for Young Learners: Essays at Sr. No. 7, 8, 9, 10 and 11

20
SEMESTER-II
BCG–202 Punjabi (Compulsory)

gzikph (bkiawh)
eo?fvN 4-0-0

4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-gqFBK ftu eo
;edk j?.
d' ozr (ejkDh Gkr) (;zgkH jofizdo f;zx fY`b'_ ns/ gqhsw f;zx ;or'Xhnk), r[o{ BkBe d/t :{Bhtof;Nh,
nzfwqs;o.
(ftFk-t;s{$;ko$b/ye dk ihtB s/ ouBk)
gzikp d/ wjkB ebkeko

(;zgkH pbtzs rkorh), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
(;shF r[iokb s'_ ;[fozdo e"o se)
(ftFk-t;s{$;ko$BkfJe fpzp)
(T) Fpd-pDso ns/ Fpd-ouBkL gfoGkFk, w[`Yb/ ;zebg

(n) Fpd Fq/DhnKL BKt, gVQBKt, fefonk, ftF/FD, fefonk ftF/FD, ;pzXe, :'ie, ft;we
ਸੈਕਸ਼ਨ - ਡੀ
(T) d\soh fu`mh g`so
(n) nykD ns/ w[jkto/
21
SEMESTER–II
;jkfJe g[;seK
1H pqjwirdhF f;zx, gzikph ejkDh L f;XKs, fJfsjk; s/ gqftoshnK, tkfo; Fkj ckT[_v/FB, nzfwqs;o.
2H pbd/t f;zx Xkbhtkb, gzikph ejkDh dk fJfsjk;, gzikph nekdwh, fd`bh.
3H ;ftzdo f;zx T[`gb, gzikph ejkDheko, B?FBb p[è Fkg, fd`bh.
4H ;ftzdo f;zx T[`gb, gzikph ejkDh L ;o{g s/ f;XKs, gzikph :{Bhtof;Nh, gfNnkbk.
5H r[op]F f;zx \o?_e, fBèh ejkDh ns/ gzikph fBèh ejkDh, gzikph okJhNo} e'nkgo/fNt
;[;kfJNh, b[fXnkDk.
6H Xowgkb f;zrb, gzikph ihtBh L ;o{g f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk
(ihtBh BzL 10 s'_ 18).
7H ;[yftzdo f;zx ;zxk, gzikph GkFk ftfrnkB, gzikph GkFk nekdwh, ibzXo.
8H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs s/ ftjko, u/sBk gqekFB, b[fXnkDk.
9H gzikph GkFk p'X, e;s{oh bkb n?v
_ ;zB}, nzfwqs;o.
10H tfonkw f;zx ;zX{ (;zgkH), thjth_ ;dh dh gzikph tkose, ;kfjs nekd/wh, Bth_ fd`bh.
11H w'jB Gzvkoh (;zgkH), eEk rkorh dh, b'erhs gqekFB, uzvhrVQ.
22
SEMESTER-II
BCG-202 w[ZYbh gzikph

smW: 3 GMty
eo?fvN 4-0-0
Time: 03 Hours Max. Marks : 100
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh
j?. gzitK gqFB fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r_' t`X s'_ t`X ukoT[g-
gqFBK ftu eo ;edk j?.
gkm-eqw
;?eFB-J/
Fpd Fq/DhnK L gSkD ns/ tos'_

(BKt, gVBKt, fefonk, ftF/FD, fefonk ftF/FD, ;pzXe, :'ie ns/ ft;fwe)
;?eFB-ph
gzikph tke pDso L w[`Ybh ikD-gSkD

(T) ;kXkoB tke, ;z:[es tke ns/ fwFos tke (gSkD ns/ tos'_)
(n) fpnkBhnk tke, gqFBtkue tke ns/ j[ewh tke (gSkD ns/ tos'_)
;?eFB-;h
g?oQk ouBk
;zy/g ouBk
;?eFB-vh
fu`mh g`so (xo/b{ ns/ d\soh)

nykD ns/ w[jkto/
23
SEMESTER-II
;jkfJe g[;seK
2H fwzBh ;btkB, gzikph ftnkeoB L w[`Yb/ ;zebg, oth ;kfjs gqekFB, nfqws;o.
3H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs ns/ ftjko, u/sBk gqekFB,
b[fXnkDk.
24
SEMESTER-II
PHC-111: Punjab History & Culture (C. 320 to 1000 A.D.)

Credits: 4-0-0

from any Section.
SECTION–A
1. Alexander’s Invasion and its Impact
Punjab under Chandragupta Maurya and Ashoka.
SECTION–B
2. The Kushans and their Contribution to the Punjab.
3. The Panjab under the Gupta Empire.
SECTION–C
4. The Punjab under the Vardhana Emperors
5. Socio-cultural History of Punjab from 7th to 1000 A.D.
SECTION–D
6. Development of languages and Education with Special reference to Taxila
7. Development of Art & Architecture
Suggested Readings
1. L. M Joshi (ed), History and Culture of the Punjab, Art-I, Punjabi University, Patiala, 1989 (3rd
edition)
2. L.M. Joshi and Fauja Singh (ed.), History of Punjab , Vol.I, Punjabi University, Patiala, 1977.
3. Budha Parkash, Glimpses of Ancient Punjab, Patiala, 1983.
4. B.N. Sharma: Life in Northern India, Delhi. 1966.
25
SEMESTER–II
SOA 105: DRUG ABUSE: PROBLEM, MANAGEMENT AND PREVENTION
(COMPULSORY PAPER)
Credits : 2-0-0
Time: 3 hours Max. Marks: 50
from any Section.
Section – A
Meaning of Drug Abuse:
1) Meaning, Nature and Extent of Drug Abuse in India and Punjab.
2) Consequences of Drug Abuse for:
Individual : Education, Employment, Income.
Family : Violence.
Society : Crime.
Nation : Law and Order problem.
Section – B
Management of Drug Abuse:
(i) Medical Management: Medication for treatment and to reduce withdrawal effects.
(ii) Psychiatric Management: Counselling, Behavioural and Cognitive therapy.
(iii) Social Management: Family, Group therapy and Environmental Intervention, Rehabitlitation.
Section – C
Prevention of Drug abuse:
(i) Role of family: Parent child relationship, Family support, Supervision, Shaping values, Active
Scrutiny.
(ii) School: Counselling, Teacher as role-model. Parent-teacher-Health Professional Coordination,
Random testing on students.
Section – D
Controlling Drug Abuse:
(i) Media: Restraint on advertisements of drugs, advertisements on bad effects of drugs, Publicity
and media, Campaigns against drug abuse, Educational and awareness program
(ii) Legislation: NDPs act, Statutory warnings, Policing of Borders, Checking Supply/Smuggling of
Drugs, Strict enforcement of laws, Time bound trials.
26
SEMESTER–II
References:
1. Ahuja, Ram (2003), Social Problems in India, Rawat Publication, Jaipur.

2. Extent, Pattern and Trend of Drug Use in India, Ministry of Social Justice and
Empowerment, Government of India, 2004.
3. Inciardi, J.A. 1981. The Drug Crime Connection. Beverly Hills: Sage Publications.
4. Kapoor. T. (1985) Drug epidemic among Indian Youth, New Delhi: Mittal Pub.
5. Kessel, Neil and Henry Walton. 1982, Alcohalism. Harmond Worth: Penguin Books.
6. Modi, Ishwar and Modi, Shalini (1997) Drugs: Addiction and Prevention, Jaipur: Rawat
Publication.
7. National Household Survey of Alcohol and Drug abuse. (2003) New Delhi, Clinical
Epidemiological Unit, All India Institute of Medical Sciences, 2004.
8. Ross Coomber and Others. 2013, Key Concept in Drugs and Society. New Delhi: Sage
Publications.
9. Sain, Bhim 1991, Drug Addiction Alcoholism, Smoking obscenity New Delhi: Mittal
Publications.
10. Sandhu, Ranvinder Singh, 2009, Drug Addiction in Punjab: A Sociological Study. Amritsar:
Guru Nanak Dev University.
11. Singh, Chandra Paul 2000. Alcohol and Dependence among Industrial Workers: Delhi:
Shipra.
12. Sussman, S and Ames, S.L. (2008). Drug Abuse: Concepts, Prevention and Cessation,
Cambridge University Press.
13. Verma, P.S. 2017, “Punjab’s Drug Problem: Contours and Characterstics”, Economic and
Political Weekly, Vol. LII, No. 3, P.P. 40-43.
14. World Drug Report 2016, United Nations office of Drug and Crime.
15. World Drug Report 2017, United Nations office of Drug and Crime.
27
EMESTER-II
BCG–203: ADVANCED FINANCIAL ACCOUNTING
Credits: 3-0-2
Theory: 75
Practical: 25 (Internal)
SECTION-A
Depreciation – Provisions and Reserves: Depreciation: Meaning–Causes–Objects of providing
for depreciation – Factors affecting depreciation – Accounting Treatment – Methods of
providingdepreciation: Straight line method – Diminishing Balance Method.
Provisions and Reserves: Reserve Fund - Different Types of Provisions and Reserves.
SECTION-B
Accounts from Incomplete Records – Hire Purchase and Instalment Purchase System:
Single Entry: Features – Books and Accounts maintained – Recording of transactions –
Ascertainment of Profit (Statement of Affairs method only). Hire Purchase System: Features –
Accounting Treatment in the Books of Hire Purchaser and Hire Vendor – Default and
Repossession. Instalment Purchase System: Difference between Hire purchase and Instalment
Purchase Systems – Accounting Treatment in the books of Purchaser and Vendor.
SECTION-C
Partnership Accounts: Legal provisions in the absence of Partnership Deed Fluctuating
Capitals – Preparation of final accounts Treatment of Goodwill and Admission of a partner,
accountingtreatment of Retirement and Death of a Partner
SECTION-D
Dissolution of Partnership Firms: Legal Position, Accounting for simple dissolution,
Applications of rule in case of Garner Vs. Murray in case of insolvency of partner(s) (excluding
piecemeal distribution and sale of a firm to a company).
Practical
Tally - (Latest Version)
1. Shukla, M.C., Grewal, T.S. and Gupt, S.C.,”Advanced Accountancy”2017.SChand & Co. New Delhi.
2. Gupt, R.L &Radheswamy. M. “Advanced Accountancy” Vol. I & II 2009. S Chand &Co.New Delhi.
3. Maheshwari, S.N. Maheshwari , S.K.&Maheshwari. S.K. “Advanced Accountancy” 11 Edition.2018
Vikas Publishing House Pvt. Ltd. New Delhi.
4. Sehgal. A & Sehgal , D. “Advanced Accountancy” 2008, Taxmann Publication Pvt. Ltd. New Delhi.
28
SEMESTER-II
BCG–204: COMMERCIAL LAWS

Credits: 4-0-0
Time: 3 Hour Max. Marks: 100
SECTION-A
The Indian Contract Act, 1872
Contract – Meaning, Characteristics and kinds, Essentials of valid contract –Offer and
acceptance, consideration, contractual capacity, free consent. Discharge of contract – Modes
ofdischarge, Breach of Contracts and its remedies.
SECTION-B
Contract of Indemnity and Guarantee
Contract of Bailment & Pledge, Contract of Agency
SECTION-C
The Sale of Goods Act, 1930
Contract of sale, meaning and difference between sale and agreement to sell., Conditions
and warranties, Transfer of ownership in goods including sale by non–owners, Performance
of contract of sale ,Unpaid seller – meaning and rights of an unpaid seller against the goods
and the buyer.
SECTION-D
Consumer Protection Act: Definitions, objectives, redressalmachineries.
The Limited Liability Partnership Act, 2008
Salient Features of LLP, Difference between LLP and Partnership, LLP and Company , LLP
Agreement, Nature of LLP, Partners and Designated Partners ,Incorporation Document,
Incorporation by Registration, Registered Office of LLP and Change Therein, Change of
Name, Partners and their Relations, Extent and Limitation of Liability of LLP and Partners
,Whistle Blowing, Contributions ,Financial Disclosures, Annual Return, Taxation of LLP,
Conversion to LLP, Winding Up and Dissolution.
Suggested Readings:
1. Singh, A., “Principles of Mercantile Law”, (2011), Eastern Book Co.
2. Tulsian, P. C., “Business Laws”, 2nd Edition (2000), Tata McGraw Hill, New Delhi.
3. Kucchal, M.C., “Business Law”, 5th Edition (2009), Vikas Publishing, House (P) Ltd.
4. Maheshwari&Maheshwari, “Business Law”, National Publishing House, New Delhi.
5. Chadha, P. R., “Business Law” Galgotia Publishing Company, New Delhi.
29
SEMESTER-II
BCG–205: BUSINESS ECONOMICS
Credits: 4-0-0
SECTION-A
Theory of Demand:
Meaning of demand and its types, law of demand, price elasticity of demand and its
measurement.
Consumer’s Behaviour: Utility approach: Brief outline of law of diminishing marginalutility
and law of equi–marginal utility.
Indifference Curve Approach: Meaning, properties, price, income and substitution effect,
Revealed Preference Approach.
SECTION-B
Theory of Production: Law of variable proportions and Law of returns to scale. Short and
Long run cost curves, Traditional and Modern Theory of Costs.
Revenue: Average revenue, Marginal revenue and Total revenue. Relationship
betweenaverage revenue and marginal revenue and Elasticity of demand.
SECTION-C
Perfect Competition: Meaning, features, price and output determination of firm
andindustry under perfect competition.
Monopoly: Meaning, features, price and output determinationundermonopoly.
Monopolistic Competition: Meaning, features, price and output determination
underMonopolistic competition.
SECTION-D
National Income: Definition and Importance of National Income. Gross and Net
DomesticProduct; Personal Income and Disposable Income. Measurement of National
Income: Income, Output and Expenditure Method, Problems in measurement of National
Income particularly in underdeveloped countries.
Consumption: Meaning, determinants (subjective and objective)
andimportance. Keynes Psychological law of consumption.
Suggested Readings:
1. Maheswari&Varshney, Managerial Economics, S. Chand & Co., New Delhi.
2. Koutsoyiannis A., “Modern Micro Economics”, 2nd edition, MacMillan House,New
Delhi.
3. Dwivedi, D.N., “Managerial Economics”, 7th Edition, Vikas Publication.
4. Ahuja, H. L., “Modern Micro Economics”, (2009), Sultan Chand and Co.,New Delhi.
5. Willimson, S. D., “Macroeconomics”, 4th Edition (2010), Pearson Publication.
6. Froyen, R., “Macroeconomics”, 9th Edition (2008), Pearson Publication.
7. Hirschey, M. “Fundamental of Managerial Economics”, 9th Edition(2009), South
Western Cengage Learning
30
SEMESTER-II
BCG–206: FUNCTIONAL MANAGEMENT

Credits: 4-0-0
Time: 3 Hour Max. Marks: 100

SECTION-A
Management: Introduction–Meaning, nature and characteristics of Management–Scope
and functional areas of management – Management as a science, art or profession –
Management & Administration – Principles of management – Social responsibility of
Management and Ethics.
SECTION-B
Personnel Management: Meaning, Significance & Functions, Recruitment, Selection and
training. Job Evaluation and Merit Rating, Workers participation in Management.
SECTION-C
Marketing Management: Concept of Marketing, Functions of
Marketing, Marketing Research– Meaning and Techniques, Advertising and Sale man ship.
SECTION-D
Strategic Management: Meaning, Need, Importance, Process and Role of C.E.O.(Chief
Executive Officer) in Strategic Management,
Production Management: Functions, Production Planning and Control, Quality Control.
Suggested Readings:
1. Stoner, J. Freeman, R. & Gilbert, D., “Management”, 1995, Prentice Hall of India.
2. Koontz, H., “Principles of Management (Ascent Series)”, 2004, TataMcGraw Hill
Publishing.
3. Robbins, S.P. and Coulter, M., “Management”, 9th Edition, 2008, Prentice Hall of
India.
4. Robbins S.P. & Decenzo D., “Fundamentals of Management: EssentialConcept sand
Applications”, Third Edition, 2000, Pearson Education.
5. Weihrich, H. and koontz, H., “Essentials of Management: An
InternationalPerspective”,2009, Tata McGraw Hill, New Delhi.
Note: Latest edition of text book may be used.

31
SEMESTER-II
BCG–207: SEMINAR
Credits: 2
Max. Marks: 50
32
SEMESTER-III

Time: 3 Hours
Credits: 4-0-0
Total Marks: 100

Important Note: The textbook Making Connections (3rd edition) is significantly different from
its 2nd edition. The third edition (by Kenneth J Pakenham, Jo EcEntire, Jessica Williams) is to be
followed for this course.
Texts Prescribed:
1. Making Connections by Kenneth J. Pakenham, Jo McEntire, Jessica Williams, 3rd Edition.
CUP.
2. Moments in Time: An Anthology of Poems, GNDU, Amritsar.
3. English Grammar in Use (Fourth Edition) by Raymond Murphy, CUP
Texts Suggested:
Oxford Guide to Effective Writing and Speaking by John Seely
A Course in Grammar and Compostion by Geetha Nagaraj, Foundation Books, 2006
Syllabus is divided into four sections as mentioned below:
SECTION–A
English Grammar in Use (Fourth Edition) by Raymond Murphy, CUP: Units 98-130
SECTION–B
Essay writing and English Grammar in Use: Units 131-145
SECTION–C
Moments in Time: Poems at Sr. No. 1-6
SECTION–D
Making Connections by Kenneth J. Pakenham, 3rd Edn. CUP: Unit-I (Global Health) and Unit-II
(Multicultural Societies)
33
SEMESTER–III
BCG–302 PUNJABI (COMPULSORY)
gzikph (bk}wh)
eo?fvN 4-0-0
;edk j?.
ਸੈਕਸ਼ਨ - ਏ
;fGnkuko ns/ gzikph ;fGnkuko
(;zgkH vkH oDihs f;zx pkitk, tho f;zx ozXktk)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
(b/y Bzpo 1 s'_ 8 se)
(ftFk-t;s{$;ko)
ਸੈਕਸ਼ਨ - ਬੀ
nkX[fBe fJeKrh
(;zgkH o"FB bkb nkj{ik, wBihs gkb e"o)
ftFk t;s{$gkso fusoB$ozr-wzuh g`y
ਸੈਕਸ਼ਨ - ਸੀ
(T) ;zy/g ouBk (gq?;h)
(n) fd`s/ g?oQ/ ftu'_ nF[`X Fpd-i'VK ~ F[`X eoBk
w{b ftnkeoBe fJekJhnK L gfoGkFk ns/ torheoB

(GktzF, Fpd, tkezF, T[g-tke ns/ tke)
34
SEMESTER–III
;jkfJe g[;seK
1H ihs f;zx ;hsb, tkose s/ tkose F?bh, gzikp ;N/N :{Bhtof;Nh N?e;N p[è p'ov, uzvhrVQ.
2H r'fpzd f;zx bKpk, gzikph tkose s/ tkoseeko, nwoihs ;kfjs gqekFB, gfNnkbk.
3H ;fszdo f;zx B{o, nkX[fBe gzikph tkose dk fJfsjk;, gzikph nekdwh, fd`bh.
4H vkH i;ftzdo f;zx, vkH wkB f;zx Yh_v;k, gzikph ;kfjs dk fJfsjk; (nkX[fBe ekb), gzikph
:{Bhtof;Nh, gfNnkbk.
5H ;shF e[wko towk, gzikph BkNe dk fJfsjk;, gzikph nekdwh, fd`bh.
6H r[ofdnkb f;zx c[`b, gzikph fJeKrh L ;o{g, f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk.
7H pqjwirdhF f;zx, gzikph BkNe s/ fJeKrh L f;XKs, fJfsjk; s/ gqftoshnK, tkfo; Fkj
ckT[_v/FB, nzfwqs;o.
8H y'i gfsqek (BkN F?bhnK ftF/F nze),
10H joehos f;zx s/ frnkB bkb f;zx, ekbi gzikph ftnkeoB, gzikp :{Bhtof;Nh, uzvhrVQ.
_ ;zB}, nzfwqs;o.
35
SEMESTER-III
BCG–302: mu~FlI pMjwbI

eo?fvN 4-0-0

2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?.
gzitK gqFB fe;/ th Gkr ftu'_ ehsk ik ;edk j?.
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-
gqFBK ftu eo ;edk j?.
gkm-eqw
;?eFB-J/
g?oQk gVQ e/ gqFBK d/ T[`so

;ob nzro/}h g?oQ/ dk gzikph nB[tkd
;?eFB-ph
eftsktK
(T) ;wK (GkJh tho f;zx)
(n) ]?o gzikph dh (\ho'}dhB Fo\)
(J) nzph dk p{Nk (gq'H w'jB f;zx)
(;) fpoj'_ dh oVe (fFt e[wko) (gq;zr ;fjs ftnkfynkl ;ko)
;?eFB-;h
ejkDhnK
(T) G{nk (BkBe f;zx)
(n) d[`X dk S`gV (e[btzs f;zx ftoe)
(J) ;KMh ezX (;zs'y f;zx Xho)
(;) T[j ;'udh (dbhg e"o fNtkDk) (ftFk-t;s{l ;ko)
36
SEMESTER-III
;?eFB-vh
fBpzX
(T) xo dk fgnko (s/ik f;zx)
(n) ][Fkwdh Bkb (jfozdo f;zx o{g)
(J) nkU, r`bK eohJ/ (Bfozdo f;zx eg{o)
(;) wB[`y e[dos dh @B/e n"bkd# Bjh__ (;[fozdo wzv) (ftFk-t;s{l ;ko)
;jkfJe g[;seK
1H okfizdogkb f;zx pokV, gzikph eftsk dk fJfsjk;, gzikph nekdwh, fd`bh.
2H pbd/t Xkbhtkb, gzikph ejkDh dk fJfsjk;, gzikph nekdwh, fd`bh.
3H i;ftzdo f;zx T[`gb, gzikph ejkDheko, B?FBb p[è Fkg, fd`bh.
4H pbpho f;zx fdb, gzikph fBpzX ;o{g f;XKs s/ ftek;, gzikph :{Bhtof;Nh,
gfNnkbk.
5H y'i gfsqek (fBpzX ftF/F nze), gzikph :{Bhtof;Nh, gfNnkbk.
37
SEMESTER-III
PHC-112: : Punjab History & Culture (From 1000 to 1605 A. D)
Credits: 4-0-0

from any Section.
SECTION- A
1. Society and Culture of Punjab during the Turko-Afghan rule.
2. The Punjab under the Mughals
SECTION- B
3. Bhakti movement and its impact on Society of Punjab
4. Sufism in Punjab with special reference to Baba Farid.
SECTION--C
5. Guru Nanak-Life and travels
6. Teachings of Guru Nanak, Concept of Sangat, Pangat and dharmsal.
SECTION--D
7. Contribution of Guru Angad Dev, Guru Amar Das and Guru Ram Das.
8. Compilation of Adi Granth and martyadom of Guru Arjun Dev
Suggested Readings
1. Chopra, P.N., Puri, B.N., & Das, M.N.(1974). A Social, Cultural & Economic History
of India, Vol. II. New Delhi: Macmillan India.
2. Grewal, J.S. (1994). The Sikhs of the Punjab, Cambridge University Press, New Delhi.
3. Singh, Fauja (1972). A History of the Sikhs, Vol. II, I. Patiala: Punjabi University.
4. Singh, Kushwant (2011). A History of the Sikhs- Vol. I (1469-1839). New Delhi:
Oxford University Press.
5. Singh,Kirpal (1990). History and Culture of the Punjab-Part II (Medieval Period).
Patiala: Publication Bureau, Punjabi University.
38
SEMESTER-III
BCG–303: CORPORATE ACCOUNTING
Credits: 4-0-0

SECTION-A
Accounting for Share Capital – Issue, forfeiture and Reissue of forfeited shares –
Redemption of preference shares including buy–back of equity shares – Issue and
Redemption of Debentures
Final Accounts of Limited Liability Companies: Preparation of Profit and Loss Account,
Profit and Loss Appropriation Account and Balance Sheet in accordance with the provisions
of the existing Companies Act (Excluding Managerial Remuneration).
SECTION-B
Accounting for Amalgamation of Companies with reference to Accounting Standards
issued by the Institute of Chartered Accountant of India (excluding inter–company
transactions and holdings) – Accounting for Internal Reconstruction (excluding preparation
of scheme for internalreconstruction)
SECTION-C
Bank Accounts– General information relating to bank accounts – legal requirements
affecting final accounts – Concept of Non–Performing Assets (NPA) – preparation of Profit
and Loss Accounts and Asset classification – Balance sheet
SECTION-D
Insurance Companies– Books maintained by insurance companies, Explanation of
specialterms peculiar to insurance business, Accounts for life insurance business, types of
policies, Annuity business, surrender value, paid up policy, life assurance fund – valuation
balance sheet, preparationof final accounts of Life and General insurance business (as per the
provisions of IRDA Act
39
SEMESTER-III
Suggested Readings:
1. Shukla, M.C., Grewal T.S. and Gupta S.C: “Corporate Accounting”,2008, S. Chand and
Co.,New Delhi.
2. Gupta R.L, and Radhaswamy M, “Corporate Accounting”, 1999, Sultan Chand and Sons,
New Delhi.
3. Sehgal A. and Sehgal D., “Advanced Accounting”, Volume II, 2008, Taxmann
PublicationsPvt Ltd., New Delhi.
4. Jain S.P and Narang K.L., “Financial Accounting”, 2011, Kalyani Publilshers, New
Delhi.
5. Maheshwari S.N., and Maheshwari S.K., “Corporate Accounting”, 2009, Vikas
Publication,New Delhi.
6. Goyal V.K., “Corporate Accounting”, 2009, Excel Books, New Delhi.
7. Gupta N.and Sharma C., “Corporate Accounting”, 2nd Edition, 2009, Ane Books Pvt Ltd,
New Delhi

40
SEMESTER-III
BCG–304: COMPANY LAWS
Credits: 4-0-0
SECTION-A
Introduction: Characteristics of a company, concept of lifting of corporate veil. Types
ofcompanies, association not for profit, illegal association.
Formation of company – Promoters, their legal position, pre–incorporation contract and
provisional contracts.
Documents –Memorandum of Association, Articles of Association, Doctrine of
Constructive Notice and Indoor Management, Prospectus and Book Building.
SECTION-B
Share Capital – issue, allotment and forfeiture of share, demat of share, transmission of
shares, buyback.
Members and shareholder –their rights and duties. Shareholders meetings, kinds,
convening and conduct of meetings
SECTION-C
Management –Directors, classification of directors, dis–qualifications, appointment,
legalposition, powers and duties, disclosures of interest, removal of directors, board
meetings, other managerial personnel and remuneration.
Winding up – concept and modes of winding up
SECTION-D
Emerging Issues in Company Law: One Person Company (OPC), Small Company,
PostalBallot, Small Shareholders on Board, Director Identity Number (DIN), Corporate
Identity Number (CIN), MCA–21, Online Filing of Documents, Online Registration of
Company, National Company Law Tribunal (NCLT), Limited Liability Partnership (LLP),
Insider Trading, Rating Agencies, Producer Company – concept and formation.
Suggested Readings:
1. Sharma J. P, “An Easy Approach to Corporate Laws”, 2010, Ane Books Pvt Ltd, New
Delhi.
2. Puliani R. and Puliani, M., “Bharat s Manual of Companies Act and Corporate Laws”,
2011,Bharat Law House, New Delhi.
3. Ramaiya, A., “A Ramaiya’s Guide to Companies Act”, 17th Edition, 2011, LexisNexis
Butter worths Wadhwa, Nagpur.
4. Kannal, S., & V.S. Sowrirajan, “Company Law Procedure”, Taxman‟s Allied Services
(P)Ltd., New Delhi (Latest Edn).
5. Singh, Harpal, “Indian Company Law”, Galgotia Publishing, Delhi.
41
SEMESTER-III
BCG 305: FINANCIAL MANAGEMENT
Credits: 4-0-0
SECTION-A
Time Value of Money: Compounding and Discounting techniques–Concepts of Annuity
andPerpetuity. Risk–return relationship
Sources of Finance and Cost of Capital–Different sources of finance; long term and Short
term sources
Cost of capital: concept, relevance of cost of capital, specific costs and weighted average
cost,rationale of after tax weighted average cost of capital, marginal cost of capital
SECTION-B
Leverage and Capital Structure Theories–Leverage–Business Risk and Financial Risk–
Operating and financial leverage, Trading on Equity
Capital Structure Decisions –Capital structure patterns, Designing optimum capital
structure,Constraints, Various capital structure theories.
SECTION-C
Working Capital Management –Introduction; Meaning and Concept of Working Capital;
Management of Working Capital and Issues in Working Capital; Estimating Working
Capital Needs; Operating or Working Capital Cycle. Various sources of finance to meet
working capital requirements Financing current assets: Strategies of financing (Matching,
Conservative, and Aggressive policies)
Bank financing: recommendations of Tandon committee and Chore committee
Management of components of working capital (an introduction only)
SECTION-D
Capital Expenditure Decisions:
Purpose, Objectives & Process, Understanding different types of projects, Techniques of
Decision making. Methods of Capital Budgeting – Traditional and Modern (Elementary
Level).Dividend Decisions–Meaning, Nature and Types of Dividend Some dividend
policies and formulating a dividend policy . Dividend Theories: Walter‟s Model, Gordon‟s
Model, Modigliani and Miller: Irrelevancy Theory (Introductory Level)
Suggested Readings:
1. Khan and Jain, “Financial Management”,2007, TMH
2. Horne, Van, “Financial Management & Policy”, 2002, Pearson
3. Sharan, “Fundamentals of Financial Management”,2008,Pearson
4. Banerjee, B, “Financial Policy & Management Accounting”, 2005, PHI
5. Chandra, P., “Financial Management”,2010, TMH
42
SEMESTER-III
BCG–306: INTERNATIONAL BUSINESS
Credits: 4-0-0
SECTION-A
Introduction to International Business: Globalisation and its growing importance in world
economy; Impact of globalization; International business contrasted with domestic business–
complexities of international business; Modes of entry into international business.
International Business Environment: National and foreign environments and their
components–economic, cultural and political–legal environments.
SECTION-B
Global trading environment– recent trends in world trade in goods and services; Trends in
India‟s foreign trade.
Theories of International Trade – an overview; Commercial Policy Instruments – tariff
andnon–tariff measures; Balance of payment account and its components.
International Organizations and Arrangements: WTO – Its objectives, principles,
organizational structure and functioning; An overview of other organizations – UNCTAD,
WorldBank and IMF.
SECTION-C
Regional Economic Co–operation: Forms of regional groupings; Integration efforts among
countries in Europe, North America and Asia.
International Financial Environment: International financial system and institutions;
Foreignexchange markets and risk management;
SECTION-D
Foreign investments – types and flows; Foreign investment in Indian perspective.
Foreign Trade promotion measures and organizations in India; Special economic zones
(SEZs) and 100% export oriented units (EOUs); Measures for promoting foreign
investments into and from India.
Suggested Readings:
1. Charles, W.L. Hill and Jain, Kumar, Arun, “International Business”, 6/e, 2008,Tata
McGraw–Hill, New Delhi.
2. Cherunilam, Francis, “International Business: Text and Cases”, 5/e, 2010, Prentice Hall
ofIndia Ltd, New Delhi.
3. Paul, J., “International Business”, 5/e, 2011, Prentice Hall of India Ltd, New Delhi.
4. RBI. Report on Currency & Finance, Various issues.
5. Bennett, R., “International Business”, 2/e, 2008, Pearson Education.
6. Griffin, R. W. and Pustay, M.W., “International Business”, 2009, Prentice Hall.
7. Michael R. Czinkota. et al., “International Business”, 2002, Fortforth: The Dryden Press.
8. UNCTAD Reports.
9. WTO, Annual Report, various issues.
43
SEMESTER-III
BCG–307: BUSINESS ENVIRONMENT
Credits: 4-0-0
SECTION-A
Indian Business Environment: Concept, components, and importance
Economic Trends (overview): Income; Savings and investment; Industry; Trade and
balance ofpayments, Money; Finance; Prices.
Problems of Growth: Unemployment; Poverty; Regional imbalances; Social injustice;
Inflation;Parallel economy; Industrial sickness.
SECTION-B
Role of Government: Monetary and fiscal policy; Industrial policy; Industrial licensing,
Privatization; Devaluation; Export–Import policy; Regulation of foreign investment.
SECTION-C
Deficit Financing and its implications for the Indian Economy; Analysis of current year
AnnualBudget.
Economic Planning in India: Objectives, Strategies and Priorities of Current Five Year
Plan:Major policies; Resource allocation.
SECTION-D
Consumer Rights and Consumerism: Role of Consumer Groups with special reference to
India; Consumer Protection Act, 1986 with latest amendments. Salient Features of
FEMA,Competition Act. Strategies & Priorities of current Foreign Trade Policy, Exim
Policy during thepost reforms in India.
Suggested Readings:
1. Sundaram, A.K. & Black, J.S., “The International Business Environment”; Prentice
Hallof India, New Delhi.
2. Agarwal A.N., “Indian Economy: Nature, Problems and Progress”; 1985, Vikas
Publishing House, Delhi.
3. Dutt R. and Sundharam K.P.M; “Indian Economy”, 2010, S.Chand, Delhi.
4. Misra S.K and Puri V.K., “Indian Economy”, Himalaya Publishing House, New Delhi.
5. Hedge I, “Environmental Economics”, MacMillan, Hampshire.
6. Datt R, “Economic Reforms in India – A Critique”; (1997), S.Chand, New Delhi.

44
SEMESTER-IV

Time: 3 Hours
Credits: 4-0-0
Total Marks: 100
Important Note: The textbook Making Connections (3rd edition) is significantly different from
its 2nd edition. The third edition (by Kenneth J Pakenham, Jo EcEntire, Jessica Williams) is to be
followed for this course.
Texts Prescribed:-
1. Making Connections by Kenneth J. Pakenham, Jo McEntire, Jessica Williams, 3rd Edition.

CUP.
2. Moments in Time: An Anthology of Poems, GNDU, Amritsar.
3. English Grammar in Use (Fourth Edition) by Raymond Murphy, CUP.
Syllabus is divided into four sections as mentioned below:
SECTION–A
English Grammar in Use (Fourth Edition) by Raymond Murphy, CUP: Revision of Units 26-37,
42-48, 92- 97, 113-120.
SECTION–B
Moments in Time: Poems at Sr. No. 7-12
SECTION–C
Making Connections by Kenneth J. Pakenham, 3rd Edn. CUP: SECTION–III (Aspects of
Language) and SECTION–IV (Sustaining Planet Earth)
SECTION–D
Essay type question based on the SECTION–“Beyond the reading” from the text, Making
Connections.
45
SEMESTER-IV
BCG–402: PUNJABI (COMPULSORY)
gzikph (bk}wh)
eo?fvN 4-0-0

;edk j?.
w/oh ihtB rkEk (;t?-ihtBh)L vkH dhtkB f;zx, e;s{oh bkb n?_v ;zB}, nzfwqs;o
(ਨਾਇਕ ਿਬੰ ਬ/ਸਵੈ ਜੀਵਨੀ ਦੇ ਤੌਰ ਤੇ ਪਰਖ/ਵਾਰਤਕ ਸ਼ੈਲੀ)
\k;b/ (BkNe)L ifszdo pokV, BkBe f;zx g[;sewkbk, nfwqs;o

(ਿਵਸ਼ਾ t;s{ /ਸਾਰ/ਨਾਟਕ ਕਲਾ)
(T) b/y ouBk (;wkie, ;fGnkukoe, fJfsjk;e ns/ ftfdne ;o'ekoK ;zpzXh)
(n) n]pko ~ fJFfsjko (fBìh, d\soh)
(T) fd`s/ g?oQ/ ftu'_ nF[`X Fpd-i'VK ~ F[`X eoBk
(n) r[ow[yh fbgh dhnK ftF/;sktK
;jkfJe g[;seK
1H okiftzdo e"o, ;t?-ihtBh L f;XKs s/ ftjko, oth ;kfjs gqekFB, nzfwqs;o.
2H r[ofdnkb f;zx c[`b, gzikph BkNe L ;o{g, f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk.
3H ;shF e[wko towk, gzikph BkN-wzu dk fBek; s/ ftek;, B?FBb p[è No`;N, fJzvhnk.
4H ewb/F T[`gb, BkNe ebk ;o{g s/ f;XKs, gzikph :{Bhtof;Nh, gfNnkbk.
5H r[ofdnkb f;zx c[`b, gzikph fJeKrh L ;o{g, f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk.
_ ;zB}, nzfwqs;o.
46
SEMESTER-IV
BCG–402: muF`lI pMjwbI

eo?fvN 4-0-0
2H ftfdnkoEh B/ e[`b gzi gqFB eoB/ jB. jo Gkr ftu'_ fJe gqFB bk}wh j?. gzitK gqFB fe;/
th Gkr ftu'_ ehsk ik ;edk j?.
;edk j?.
gkm-eqw
;?eFB-J/
nksw nBksw (eftsk Gkr)

(;zgkde vkH ;[fjzdo pho ns/ vkH tfonkw f;zx ;zX){
gq;zr ;fjs ftnkfynk
;?eFB-ph

ftFk-t;s{ ns/ ;ko
;?eFB-;h

ethnK d/ ihtB ns/ ouBk pko/ w[`Ybh ikDekoh
;?eFB-vh
b/y ouBk
nF[`X Fpd-i'VK ~ F[`X eoe/ fbyDk
;jkfJe g[;seK
1H vkH ;[fjzdopho ns/ vkH tfonkw f;zx ;zX{ (;zgkH), nksw nBksw, r[o{ BkBe d/t
:{Bhtof;Nh, nzfwqs;o.
2H vkH joehos f;zx ns/ frnkBh bkb f;zx (;zgkH), ekbi gzikph ftnkeoB, gzikph
:{Bhtof;Nh, gfNnkbk.
4H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs ns/ ftjko, u/sBk gqekFB, b[fXnkDk.
47
SEMESTER-IV
PHC-113: Punjab History & Culture (From 1605 to 1849 A.D)
Credits: 4-0-0
from any Section.
SECTION- A
1. Politicization of Sikhism under Guru Hargobind.
2. Martydom of Guru Teg Bahadur
SECTION--B
3. Creation of Khalsa
4. Khalsa and its impact on the Punjab
SECTION--C
5. Rise of Banda Bahadur and his achievements.
6. Rise of Misls.
SECTION--D
7. Ranjit Singh’s rise to power; Civil, Military and Land Revenue Administration.
8. Art and Architecture, Fair, Festivals and Folk Music in the Punjab during the medieval period.
Suggested Readings
1. Chopra P.N., Puri, B.N., & Das, M.N.( 1974), A Social, Cultural & Economic History of India.
Vol.II, Macmillan India Limited, New Delhi.
2. Grewal, J.S. (1994). The Sikhs of the Punjab, Cambridge University Press, New Delhi.
3. Singh, Fauja (1972). A History of the Sikhs, Vol. III, Patiala: Punjabi University.
4. Singh, Kushwant (2011). A History of the Sikhs- Vol. I (1469-1839). New Delhi: Oxford University
Press.
5. Singh,Kirpal (1990). History and Culture of the Punjab-Part II (Medieval Period). Patiala:
Publication Bureau, Punjabi University.
48
SEMESTER-IV
BCG–403: Goods & Services Tax (GST)
Credits: 4-0-0
SECTION-A
GST Act 2017: Overview, Constitutional aspects, Implementation, Lability of Tax Payer,
GSTCouncil, Brief Introduction to IGST, CGST, SGST and UGST. Levy and collection.
Exemption from GST: Introduction, Composition Scheme and remission of Tax.
SECTION-B
Registration: Introduction, Registration Procedure, Special Persons, Amendments /
Cancellation.
Supply: Concept, including composite supply, mixed supply, interstate supply, inra-state
supply, supplyin territorial waters, place and time of supply.
SECTION-C
Input Tax Credit: Introduction, Tax Invoice Credit & Debit notes, e-way bill.
Computation of GST Liability and Payment including time, method of making payment,
challangeneration, CPIN, TDS &TCS. Reverse charge.
SECTION-D
Returns: various returns to be filed by the assesses.
GST Portal: Introduction , GST Eco-system, GST Suvidha Provider (GSP), Uploading
Invoices
Suggested Readings:
1. Taxmann: Taxmann‟s GST Manual 2017. Taxman, Publications (P) Ltd.

2. Datey V.S., Taxmann‟s GST Ready Reckoner Taxman, Publications (P) Ltd.
3. Gupta S.S., GST-How to meet your obligations 2017. Taxman, Publications (P) Ltd.
4. www.cbec.gov.in
49
SEMESTER-IV
BCG–404: INDUSTRIAL LAWS
Credits: 4-0-0

SECTION-A
THE FACTORIES ACT, 1948: Importance, Definitions, Provisions of the Factories Act
relating of Health, Safety and welfare of the workers Working hours of Adults and Young
persons.
TRADE UNIONS ACT, 1926:Definition and Registration of trade unions Rights and
liabilities of Registered Trade Unions.
SECTION-B
INDUSTRIAL DISPUTES ACT, 1947: Meaning of Industrial Disputes, Authorities under
theIndustrial disputes Act, their duties and right, Strikes and lockouts, Lay off and
retrenchment.
SECTION-C
EMPLOYEES’ STATE INSURANCE ACT, 1948: Constitution and Functions Employees
state Insurance corporation, Standing committee and medical Benefit Council, Provisions
relating to Contribution and benefits.
SECTION-D
WORKMEN’S COMPENSATION ACT, 1923: A brief study of the basic provisions of
theact.
Suggested Readings:
1. Padhi, P.K., “Labour and Industrial Laws”, 2008, Prentice Hall of India Pvt Ltd,New
Delhi.
2. Srivastava, S.C., “Industrial Relations and Labour Laws”, 2009, Vikas Publications.
3. Shukla, R.K., “Industrial Relations and Labour Laws”, 2006, New Royal Book
Company.

50
SEMESTER-IV
BCG-405: PRINCIPLES AND PRACTICES OF BANKING AND INSURANCE
Credits: 4-0-0

SECTION-A
Banks: Their types and functions, Management and organizational set up of commercial
banks, Impact of Banking reforms on organizational structure of banks (with SBI as model),
Management of deposits, Advances and loans in commercial banks. Central Bank-their role,
objectives and functions Reserve Bank of India and its monetary policy since 1951.
Present structure of commercial banking in India. State Bank of India.
SECTION-B
Reforms and Indian Banking. Structure, Organisation and regulation of Indian Money
Market and Capital Market. Introduction to mutual Funds. Introduction to merchant banking.
Introductionto Asset Liability Management.
E-Banking. Electronic Transfer of Funds, Internet Banking.Financial Inclusion-Concept &
Importance
SECTION-C
Insurance: Concept, Principles and Its relevance in developing country like India. Attitude
towards the insurance cover.
Life Insurance: Nature & use of Life Insurance – distinguishing characteristics of life
insurancecontracts
SECTION-D
Origin and growth of non-life insurance: Salient features of insurance Act & IRDA Act.
Features of some policies of life insurance & general insurance. Progress in privatization of
insurance sector.
Suggested Readings:
1. Neelam C Gulati, „Banking and Insurance: Principles & Practices‟, Excel Books
2. Indian Institute of Banking and Finance, „Principles and Practices of Banking,
McmillanEducation.
3. Jyotsna Bhatia and NishwanSethi, „Elements of Banking and Insurance‟, PHI
4. S.S. Kundu, Principles of Insurance and Banking‟,
51
SEMESTER-IV
BCG-406: COST ACCOUNTING
Credits: 4-0-0

Section-A
Introduction: - Concept of Cost, Costing, Cost Accounting & Cost Accountancy, Limitations
of Financial Accounting, Origin and Objectives of Cost Accounting, Advantages and
Limitations of Cost Accounting, Difference between Financial and Cost Accounting, Cost
Unit & Cost Centre, Elements of Cost, Material, Labour and other Expenses Classification of
Cost, Types of Costs andPreparation of Cost Sheet.
Section-B
Contract Costing- Meaning, Features and Rules regarding the calculation of Profits in case of
complete and incomplete contracts alongwith the treatment of Work-in-progress.
Process Costing - Meaning, Features, Normal and Abnormal Loss/ Gains, Inter process
profitsand equivalent production.
Section-C
Reconciliation of Cost & Financial accounts
Marginal Costing– Meaning and various concepts - Fixed Cost Variable Cost, Contribution,
P/VRatio, Break Event Point, Margin of Safety, Managerial Applications.
Section-D
Standard Costing- Definition and Meaning of Various Concepts Advantages and Limitations
ofStandard Costing
Variance Analysis – Material, Labour and Overheads Variances only.
Budget and Budgetary Control- Definition, Meaning and objectives of Budgetary control
Advantages and disadvantages of Budgetary Control, Types of Budget.
Suggested Readings:
1. H.J. Wheldon : Cost Accounting & Costing Method
2. N.K. Prasad : Cost Accounting
3. Lall. B.M., and I,C Jain, “Cost Accounting: Principles and Practice”, 1st edition (2010),
Prentice Hall, Delhi
4. Khan, M .Y. and Jain P.K., “Cost accounting”, 1st edition (2003), Tata McGraw Hill
JawaharLal and Srivastatva “Cost Accounting”, 4th edition (2008), Tata McGraw Hill
Publishing Co., New Delhi
5. Horngren, C. T.; Datar, S.M.; Foster, G.M.; Rajan, M.V. and Ittner, C.D.“Cost
Accounting”, 13th edition (2009), Pearson , Delhi
6. Drury, Colin, “Management and cost accounting,” 6th edition (2004), Thomson Learning
7. Saxena and Vashist, “ Cost Accounting”, Sultan Chand and Sons.
Latest Editions of the books must be referred to.Note. There will be 50% numerical
question
52
SEMESTER-IV
BGC–407: SEMINAR
Credits: 2
Marks: 50
53
SEMESTER–IV
ESL-221 : Environmental Studies (Compulsory Paper)
L T P
2 0 0
Time: 3 Hrs.
Max. Marks: 100
Exam Pattern: End Semester Examination- 75 marks

Project Report/Field Study- 25 marks [based on submitted report]
Total Marks- 100
Instructions for the Paper Setters:-75 marks

Project Report / Internal Assessment:

Field work – 25 marks [Field work equal to 5 lecture hours]
The candidate will submit a hand written field work report showing photographs, sketches,
observations, perspective of any topic related to Environment or Ecosystem. The exhaustive list
for project report/area of study are given just for reference:
1. Visit to a local area to document environmental assets: River / Forest/ Grassland / Hill /
Mountain / Water body / Pond / Lake / Solid Waste Disposal / Water Treatment Plant /
Wastewater Treatment Facility etc.
2. Visit to a local polluted site – Urban / Rural / Industrial / Agricultural
3. Study of common plants, insects, birds
4. Study of tree in your areas with their botanical names and soil types
5. Study of birds and their nesting habits
6. Study of local pond in terms of wastewater inflow and water quality
7. Study of industrial units in your area. Name of industry, type of industry, Size (Large,
Medium or small scale)
8. Study of common disease in the village and basic data from community health centre
9. Adopt any five young plants and photograph its growth
10. Analyze the Total dissolved solids of ground water samples in your area.
11. Study of Particulate Matter (PM2.5 or PM10) data from Sameer website. Download from
Play store.
12. Perspective on any field on Environmental Studies with secondary data taken from Central
Pollution Control Board, State Pollution Control Board, State Science & Technology
Council etc.
54
SEMESTER–IV
Section A
1. The multidisciplinary nature of environmental studies
Definition, scope and importance, Need for public awareness
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 problems, 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.
Section B
3. Ecosystems
• Concept 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, structure and function of the following
ecosystem: Forest ecosystem, Grassland ecosystem, Desert ecosystem, Aquatic
ecosystems (ponds, streams, lakes, rivers, ocean estuaries)
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 at 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
55
SEMESTER–IV
Section C
5. Environnemental Pollution
Définition
• Causes, effects and control measures of Air pollution, Water pollution, Soil pollution,
Marine pollution, Noise pollution, Thermal pollution, Nuclear pollution
• 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
6. Social Issues and the Environment

• From unsustainable to sustainable development
• Urban problems and 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. Case studies.
• Wasteland reclamation
• Consumerism and waste products
• Environmental Protection Act, 1986
• Air (Prevention and Control of Pollution) Act, 1981
• Water (Prevention and control of Pollution) Act, 1974
• Wildlife Protection Act
• Forest Conservation Act
• Issues involved in enforcement of environmental legislation
• Public awareness
Section D
7. Human Population and the Environment
• Population growth, variation among nations
• Population explosion – Family Welfare Programmes
• 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
56
SEMESTER–IV
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 comprises of 5 hours of field work / visit/ assignment to be submitted by each
candidate to the Teacher in-charge for evaluation latest by 1st week of before the commencement
of theory exam.
ADVISORY FOR PUSHPAGUJRAL SCIENCE CITY, KAPURTHALA :
The Under Graduate students studying Environmental Studies (Compulsory Paper for All UG
College Courses) may be taken to Pushpa Gujral Science City, Kapurthala in lieu of Field study
report of 25 marks.
Although students will submit a hand written reports with pictures/ graphs/ tables related to
biodiversity, ecology, health, biotechnology, energy, water etc. in about 10 pages to the teacher
in-charge.
Above advisory is issued to promote scientific temperament in undergraduate classes and is
optional. Further, the report will only be considered if there will be a minimum strength of 25
students along with deputed teacher by the college.
References:
1. Bharucha, E. 2005. Textbook of Environmental Studies, Universities Press, Hyderabad.
2. Down to Earth, Centre for Science and Environment, New Delhi.
3. Heywood, V.H. &Waston, R.T. 1995. Global Biodiversity Assessment, Cambridge
House, Delhi.
4. Joseph, K. &Nagendran, R. 2004. Essentials of Environmental Studies, Pearson
Education (Singapore) Pte. Ltd., Delhi.
5. Kaushik, A. & Kaushik, C.P. 2004. Perspective in Environmental Studies, New Age
International (P) Ltd, New Delhi.
6. Rajagopalan, R. 2011. Environmental Studies from Crisis to Cure. Oxford University
Press, New Delhi.
7. Sharma, J. P., Sharma. N.K. &Yadav, N.S. 2005. Comprehensive Environmental Studies,
Laxmi Publications, New Delhi.
8. Sharma, P. D. 2009. Ecology and Environment, Rastogi Publications, Meerut.
9. State of India’s Environment 2018 by Centre for Sciences and Environment, New Delhi
10. Subramanian, V. 2002. A Text Book in Environmental Sciences, Narosa Publishing
House, New Delhi.
57
SEMESTER–V
ENC 301: ENGLISH COMPULSORY
Time: 3 Hours
Credits: 4-0-0
Total Marks: 100
Texts Prescribed:
1. All My Sons by Arthur Miller
2. Poems of Nature and Culture, Guru Nanak Dev University, Amritsar
Texts Suggested (for Section D):

Oxford Guide to Effective Writing and Speaking by John Seely
A Course in Grammar and Compostion by Geetha Nagaraj, Foundation Books, 2006
The syllabus is divided into four sections as mentioned below:
Section A
All My Sons by Arthur Miller: the whole text.
Section B
The following poems from Poems of Nature and Culture:
William Wordsworth: “The World is Too Much with Us”
Gordon Lord Byron: “She Walks in Beauty”
P.B. Shelly: “Ozymandias”
Alfred Lord Tennyson: “In Memoriam”
Robert Browning: “Meeting at Night”
Mathew Arnold: “Dover Beach”
W.B. Yeats: “Words”
Wilfred Owen: “Strange Meeting”
58
SEMESTER–V
Section C
The following poems from Poems of Nature and Culture:
Robert Graves: “The Portrait”
W.H. Auden: “The Unknown Citizen”
Dylan Thomas: “Do not Go Gentle into That Good Night”
Ted Hughes: “The Thought-Fox”
Sylvia Plath: “Mirror”
Seamus Heaney: “Honeymoon Flight”
Rabindranath Tagore: “False Religion”
Nissim Ezekiel: “Night of Scorpion”
Section D
Formal Letter and Application Writing, Resume Writing Business Writing and Report Writing.
59
SEMESTER–V
BCG–502: PUNJABI (COMPULSORY)

gzikph (bkiawh)
eo?fvN 4-0-0

;edk j?.
u'DthnK gzikph ejkDhnK

(;zgkH vkH ofwzdo e"o, gpbhe/FB fpT{o', r[o{ BkBe d/t :{Bhtof;Nh, nfwqs;o, 2018)
(ftFk t;s{$;ko$ejkDh ebk)
gft`so gkgh (Bktb) L BkBe f;zx

(b/ye dk ihtB s/ ouBk$ftFk-t;s{$gkso-fusoB)
(T) g?oQk ouBk

(n) ;ob nzro/}h g?o/Q dk gzikph ftu nB[tkd
ftnkeoBL
(T) gzikph X[Bh ftT[_s
(n) tkekswe i[rsK L w/b s/ nfXeko
(J) ekoe s/ ekoeh ;zpzX
60
SEMESTER–V
;jkfJe g[;seK
1H pbd/t f;zx Xkbhtkb, gzikph ejkDh dk fJfsjk;, gzikph nekdwh, fd`bh.

2H vkH ofwzdo e"o, gzikph ejkDh dh Fkjokj (G{fwek), oth ;kfjs gqekFB, nzfwqs;o.
3H i'frzdo f;zx okjh, ofwzdo e"o, gzikph ejkDh dk ;\o s/ Fk;sq, f;zx pqdo}, nzfwqs;o
(Gkr d{ik)
4H Xowgkb f;zrb, BkBe f;zx fJe gfou?, gpbhe/FB fpT{o', gzikph :{Bhtof;Nh, gfNnkbk.
5H vkH e[btzs f;zx e'jbh, BkBe f;zx d/ BktbK dk nkb'uBkswe ;ot/yD, g?g;{ p[è fvg{, gfNnkbk.
6H vkH fpeow f;zx x[w
z D, BkBe f;zx L ihtB s/ ouBk, r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
7H fwzBh ;btkB, gzikph ftnkeoB L w[`Yb/ ;zebg, oth ;kfjs gqekFB, nzfwqs;o.
8H irihs f;zx, gzikph ftnkeoB L Fq/DhnK s/ fJekJhnK, fBT{ p[è ezgBh, wkJh jhok r/N,
ibzXo.
_ ;zB}, nzfwqs;o.
61
SEMESTER–V
BCG–502: w[ZYbh gzikph

eo?fvN 4-0-0
;edk j?.
gkm-eqw
;?eFB-J/
gzikph b'eXkok ns/ ;fGnkuko

(vkH wBfizdo f;zx, vkH jfozdo e"o ;'jb)
;kfjs ns/ b'e ;kfjs (w[`Ybh ikD gSkD)
b'e ekft (w[`Ybh ikD gSkD)
b'e tkose fposKs (w[`Ybh ikD gSkD)
;?eFB-ph

;[jkr (w[`Ybh ikD gSkD)
x'VhnK (w[`Ybh ikD gSkD)
f;`mDhnK (w[`Ybh ikD gSkD)
;?eFB-;h

(;zgkH vkH wBfizdo f;zx, vkH jfozdo e"o ;'jb)
fr`Xk (w[`Ybh ikD gSkD)
GzrVk (w[`Ybh ikD gSkD)
M{wo (w[`Ybh ikD gSkD)
62
SEMESTER–V
;?eFB-vh

b'e y/vK (w[`Ybh ikD gSkD)
b'e swkF/ (w[`Ybh ikD gSkD)
b'e ebktK (w[`Ybh ikD gSkD)
;jkfJe g[;seK
1. soihMdr isMG bydI, lokDwrw Aqy swihq, pMjwbI rweItrz, nvIN id`lI[
2. suihMdr isMG bydI, pMjwb dI lokDwrw, nYSnl bu`k tr`st, id`lI[
3. krnjIq isMG, pMjwbI lokDwrw Aqy lok jIvn, nvXu`g pbilSrz, id`lI[
4. krnYl isMG iQMd, lokXwn qy m`DkwlIn swihq, rvI swihq pRkwSn, AMimRqsr[
5. nvrqn kpUr, pMjwb dy lok iqEhwr, pMjwbI XUnIvristI, pitAwlw[
6. jIq isMG joSI, lokDwrw qy pMjwbI lokDwrw, vwirs Swh PwauNfySn, AMimRqsr[
7. joigMdr isMG kYroN, pMjwbI khwxIAW dw sMrcnwqmk AiDAYn, pMjwbI XUnIvristI, pitAwlw[
8. jsivMdr isMG, pMjwbI lok swihq Swsqr, pMjwbI XUnIvristI, pitAwlw[
9. BuipMdr isMG Kihrw, lokXwn BwSw qy siBAwcwr, pYpsU bu`k Swp, pitAwlw[
10. nwhr isMG, lok kwiv dI isrjx pRikRAw, lokgIq pRkwSn, cMfIgVH[
11. gurmIq isMG, pMjwbI lokDwrw dy kuJ p`K, dI pMjwbI rweItrz koAwpryitv suswietI ilmitf,
luiDAwxw[
12. dirAw, pMjwbI lokDwrw AiDAYn : iviBMn pwswr, rvI swihq pRkwSn, AMimRqsr[
63
SEMESTER–V
PHC-114: Punjab History & Culture (From 1849-1947 A.D)

Credits: 4-0-0
from any Section.
SECTION-A
1. First Anglo-Sikh War.
2. Annexation of Punjab by the British and Board of Administration
SECTION-B
3. British Policy towards agriculture, industry, trade and commerce.
4. Spread of modern education
SECTION-C
5. Social religious reform movements: Namdhari, Singh Sabha and Arya Samaj
6. Gadhar Movement and Jallianwala Bagh tragedy
SECTION-D
7. Gurdwara Reform Movement
8. Contribution to freedom struggle: Non-cooperation; HSRA and Quit India Movement.
Suggested Readings
1. Singh, Fauja, History and Culture of the Punjab, Part II, Publication Bureau, Punjabi University,
Patiala, 1987.
2. Singh, Fauja , Freedom Struggle in the Punjab, Publication Bureau, Punjabi University, Patiala,
1974.
3. Grewal, J.S., The Sikhs of the Punjab, New Cambridge House, New Delhi, 2005.
4. Singh,Kushwant , A History of the Sikhs. Vol. II (1839-1998), Oxford University Press, Delhi, 1991.
5. Rai, Satya. M (1978), Heroic Tradition in the Punjab (1900-1947). Punjabi University, Patiala, 1978.
6. Chopra, P.N.& Das, M.N. (1974), A Social, Cultural & Economic History of India. Vol.III,
Macmillan India, 1974.
7. Yadav, K.C. , Haryana Aitihasik Simhavalokan (Hindi). Haryana Sahitya Akademy, Chandigarh,
1991.
8. Saini B. S, The Social & Economic History of the Punjab 1901-1939, Ess Ess Publications, Delhi,
1975.
9. Mittal, S.C, Freedom Movement in the Punjab (1905-29), Concept Publishing Company Delhi, 1977.
64
SEMESTER–V
BCG–503: MANAGEMENT ACCOUNTING
Credits: 4-0-0
Time:3 Hours Max. Marks:100
SECTION-A
Management Accounting –Nature and Scope – Difference between Cost Accounting,
Financial Accounting and Management accounting – Recent Trends in Management
Reporting.
Analysis and Interpretation of financial Statement: – Meaning– Types and Methods of
Financial Analysis – Comparative statements – Trend Analysis – Common size statements
(a general discussion only). Ratio Analysis: – Meaning –Nature – uses and limitations of
Ratios
SECTION-B
Fund Flow Statements : Meaning and concept of fund–Flow of Fund –Preparation of Fund
flow statements – uses and significance
Cash Flow Statement : Difference between fund flow statement and cash flow statements –
Preparationof cash flow statements as per AS–3 Norms
SECTION-C
Managerial decision making with the help of C.V.P. Analysis : Fixation of Selling Price –
Exploringnew markets – make or buy–key factor – Product Mix – Operate or Shutdown
SECTION-D
Responsibility Accounting –Concept – Significance – Responsibility centers–Activity
Based Costing –(General outline only)
Transfer Pricing – Meaning & Methods.
Suggested Readings:
1. Maheswari, S.N., “Principles of Management Accounting”, 2007, Sultan Chand & Sons,
New Delhi
2. Vashisht, C.D. and Sexana, V.K., “Advanced Management Accounting”, 2012, Sultan
Chand & Sons,New Delhi
3. Gowda, J.M., “Management Accounting”, 2010, Himalaya Publishing House, New Delhi.
4. Manmohan and Goyal, S.N., “Principles of Management Accounting”, Shakithabhavan
Publication,Agra
5. Pillai, R.S.N. and Bagavathi, V., “Management Accounting”, 2013, S. Chand & Co. Pvt.
Ltd.,New Delhi
6. Sharma, R.K. and Gupta, S.K., “Management Accounting: Principles and Practices”,
1996,7th Edition, Kalyani Publishers Ltd., New Delhi
65
SEMESTER–V
BCG–504: DIRECT TAX LAWS

Credits: 4-0-0
Time:3Hours Max.Marks: 100

SECTION-A
Income Tax Act 1961: Basic Introduction, Brief history of Income Tax in India, Scope of
the Act, Meaning of Income Tax; Concept of Income Tax; Assessment year, Previous year;
Assessee; Person; Agricultural Income with examples; Residential status and Tax Liability.
SECTION-B
Heads of Income Computation of Income from Salary inclusive of salary components
Allowances; perquisites; profit in lieu of salary and deductions, Income from House Property
or allowable deductions,profits and gains from Business and Profession
SECTION-C
Income from Short term and long term capital gains; income from other sources.
SECTION-D
Computation of Gross Total Income and Total Income and the tax liability of a salaried
individual;
Deductions from the Gross Total Income of individuals. Tax Deduction at Source
Suggested Readings:
1. Singhania, V.K., “Direct Taxes”, 2013, Taxmann Publications, New Delhi.

2. Lal, B.B. and Vashisht, N., “Direct Taxes”, 2012, Pearson Education, New Delhi.
3. Gaur, V.P. and Narang, D.B., “Income Tax Law and Practice”, 2013, Kalyani
Publications, NewDelhi.
4. Chandra, M., Goyal, S.P. and Shukla, D.C., “Income Tax Law and Practice”, Pragati
Prakashan, New Delhi.
66
SEMESTER–V
BCG–505: AUDITING
Credits: 4-0-0
Time:3Hours Max.Marks: 100
SECTION-A
Introduction: Meaning, Objects, Basic Principles, Auditing and Assurance Standards and
Techniques. Classification of Audit – Audit planning – qualities of auditor – advantages and
limitations of audit.
SECTION-B
Internal Control, Internal Check and Internal Audit: – Introduction, Necessity, Definitions –
Internal Check: Definitions, Difference between Internal Check and Internal Control,
Fundamental Principles of Internal Check – Difference between Internal check and Internal
audit.
SECTION-C
Audit Procedure: Vouching – definition – features – examining vouchers – Vouching of
Cash book – Vouching of trading transactions – Verification and Valuation of Assets &
Liabilities: Meaning, definition and objects – Vouching vs. Verification – Verification –
Valuation of different asset and liabilities.
SECTION-D
Audit of Limited Companies: Company Auditor – Qualifications and disqualifications –
Appointment – Removal, Remuneration, Rights, Duties and Liabilities – Audit Committee –
Auditor’s Report – Contentsand Types – Auditor’s certificates
Special Areas of Audit: Tax audit and Management audit – Recent Trends in Auditing
Suggested Readings:
1. Jha, A., “A Student s Guide to Auditing”, 2012, Taxmann Publications Pvt Ltd., New
Delhi.
2. Tandon, B. N., Sudharsanam, S. and Sundharabahu, S., “A Handbook of
PracticalAuditing”, 2010, S. Chand and Co. Ltd., New Delhi.
3. Dinkar, P., “Principles and Practice of Auditing”, 2004, Sultan Chand and Sons, New
Delhi.
4. Institute of Chartered Accountants of India: ”Auditing and Assurance Standard, ” ICAI,
New Delhi.
5. Gupta, K., and Arora, A., “Fundamentals of Auditing,” 2008, Tata Mc–Graw Hill
PublishingCo. Ltd., New Delhi.
6. Ghatalia, S.V.: “Practical Auditing,” 2005, Allied Publishers Private Ltd., New Delhi
67
SEMESTER–V
GROUP–I:(ACCOUNTING & FINANCE)
BCG–511: CONTEMPORARY ACCOUNTING
Credits: 4-0-0
Time:3 Hours Max.Marks: 100

SECTION-A
Emergence of contemporary issues in accounting – influence of other disciplines on
accounting and changing environment.
Human Resource Accounting: Meaning and Scope, Human Resource Cost Accounting –
Capitalization, Write off and Amortization Procedure. Human Resource Valuation
Accounting – Appraisal of Various Human Resource Valuation Models. Use of Human
Resource Accounting in Managerial Decisions. Human Resource Accounting in India.
SECTION-B
Price Level Accounting – Methods, Utility and Corporate Practices
Corporate Social Reporting: Areas of Corporate Social Performance, Approaches to
Corporate Social Accounting and Reporting. Corporate Social Reporting in India.
Corporate Reporting: Concept of Disclosure in relation to Published Accounts, Issues in
Corporate Disclosure, Corporate Disclosure Environment, Conceptual framework of
corporate reporting.
SECTION-C
Recent Trends in the Presentation of Published Accounts. Reporting by Diversified
Companies. Value Added Reporting: Preparation and Disclosure of Value Added
Statements, Economic ValueAdded, EVA Disclosure in India
Basel II and III Norms
SECTION-D
Accounting Standards in India. Significance and formulation of Accounting Standards.
Accounting Standards relating to Interim Reporting. Accounting for Leases, Earning Per
Share. and Accounting for Intangibles.
Contemporary Issues In Management Accounting: Target Costing.
Suggested Readings:
1. Lal, Jawahar and Lele, R.K., “Contemporary Accounting Issues”, 1988, Himalaya
Publishers.
2. Porwal, L.S., “Accounting Theory”, 2001, Tata McGraw Hill.
3. Lal, Jawahar, “Corporate Financial Reporting”,2009, Taxman.
4. Arora, J.S., “Price Level Accounting”, 1999, Deep and Deep Publishers.
5. Chander, Subhash, “Corporate Reporting Practices”,1992, Deep and Deep Publishers.
68
SEMESTER–V
BCG–512:Financial Market Operations
Credits: 4-0-0
Time: 3 Hours Max.Marks: 100

SECTION-A
Money Market: Indian Money Markets Composition, Composition and Structure;
(a) Acceptance houses (b) Discount houses and (c) Call money market; Recent trends in
Indianmoney market.
Capital Market : Security market– (a) New Issue Market (b) Secondary market; functions
and role ofstock exchange listing, procedure and legal requirements Public issue pricing and
marketing,
SECTION-B
Stock exchange – National Stock Exchange and over the Counter exchangers.
Functionaries on Stock Exchanges:– Brokers, Sub brokers, Market makers, Jobbers,
PortfolioConsultants, Institutional Investors.
SECTION-C
SEBI – Introduction, Role, Its powers, Objectives, Scope & Functions.
Investors Protection:– Grievances concerning stock exchange and dealings and their
removal; grievance cell in stock exchange SEBI: Company law Board: Press remedy through
courts.Role, Policy measures relating to Development Financial Institution in India.
Products & Services offered by IFCI, IDBI,IIBI, SIDBI, IDFCL, EXIM, NABARD &
ICICI. Meaning and benefits of mutual funds, Types, SEBI guidelines.
SECTION-D
Depositories Act 1996: Definitions, Rights and Obligations of Depositories, Participants
Issuersand Beneficial Owners, Inquiry and Inspections, Penalty.
Suggested Readings:
1. Chandler L.V. and Goldfield S.M., “Economics of Money and Banking”, 1977, Harper &
Row Publishers, New York.
2. Gupta, S. B., “Monetary Planning for India”, 1995, Oxford University Press, Delhi.
3. Gupta Sural B, “Monetary Economics: Institutions, Theory & Policy”, 1983,
S. Chand & Co. New Delhi.
4. Bhole L.M., “Financial Institutions and Markets”; 2009, Tata McGraw–Hill, New Delhi.
5. Hooda, R.P,” Indian Securities Markets– Investors View Point”; 1998, Excell Books,New
Delhi.
69
SEMESTER–V
GROUP–II: BANKING AND INSURANCE

BCG 521: BANKING SERVICES MANAGEMENT
Credits: 4-0-0

SECTION-A
Banking Services – Meaning and Importance – Economic and Monetary implications of
Banking Operations – Tangible Services – Deposits, Withdrawals and Lending – Intangible
Services – Improved Customer Services – Deficiency in Services – Ways to Improve the
Services.
SECTION-B
lending Services – Loans and Advances – Forms of Advances – General Loans, Overdrafts,
Clean advances, Term advances, Consumer Loans, Foreign bills purchases, Advances
against Hire purchase advances, Packing Credits – Import loan – Industrial advances –
Advances to Small borrowers – Agricultural Financing–advances.
SECTION-C
Regulations for Banking Services – Banking Regulation Act 1949 – RBI Act 1934 –
Negotiable Instrument Act 1881– Endorsement, Crossing of Cheques, Payment of Cheques,
Collection of Cheques, Bills of Exchange and Promissory Notes, Rights and Liabilities of
parties to Negotiable Instrument – Relationship between Banker and Customer.
SECTION-D
E – Banking Services – Internet Banking – Phone Banking – Mobile Banking – ATM’s –
Debit Card – Credit Cards.
Banking Sector Reforms – Basle Norms – Capital Adequacy – Globalised Challenges in
Banking Services – New Trends in Banking Services – Measurement of Service Quality –
SERVQUAL
Suggested Readings:
1. Khubchandani,BS, „Practice and Law of Banking’, Mac Millan India Ltd 2000.
2. Nanda, KC, „Credit and Banking’,Response Book, Sage Publications, 1999.
3. Sundram&Varshney, „Banking and Financial System’, Sultan Chand &Sons.
4. Gurusamy,S, „Financial Services & System’,2009, Vijay Nicole imprints Pvt Ltd.
5. Heffernan, Shelagh, “Modern Banking”, 2005, John Wiley and Sons Ltd
70
SEMESTER–V
BCG–522: INSURANCE SERVICES MANAGEMENT
Credits: 4-0-0
SECTION-A
Insurance Organization and Management – Organisation forms in Life and Health
insurance – Organisational structure – Life insurers management and Office administration
– Insurance documentation – Publicity – Proposal forms – Policies contracts – Premium
receipts – Endorsement
– Renewals.
SECTION-B
Role of Insurance Intermediaries in Emerging Markets – Agency Regulation –
Prerequisites – Training procedures for becoming an agent – Remuneration and other
benefits – Agency commission structures – Functions of an agent.
SECTION-C
Underwriting and Claims – Computation of premium and Bonuses – Claims – Annuities–
Pensions
– Claim processing and settlement – Role of Surveyors – Opportunity to appeal –
Considerations inderiving gross premiums –Premium rate structure – Surplus and its
distribution
– Annual claim costs – Premium rate variables – Need for underwriting – Principles in
underwriting
– Features affecting Insurability.
SECTION-D
Pricing of Insurance Products – Impact of Legislation and Competition on Pricing –
Taxation and Policies – Market related policies – Cost Consciousness – Accounting practices
– Scale of operations
– Factors having impact on the demand for insurance – Rigidities in the present pricing
system –Getting out of a controlled price regime – Price behaviors in a deregulated market.
Suggested Readings:
1. Kenneth Black Jr., Harold D. Skipper.Jr: “Life and Health Insurance”,2000, Pearson
Education.
2. Kenneth black Jr., Harold D. Skipper.Jr: “Life and Health Insurance”, Response Books.
3. Srinivasan,DC and Shashanksrivastsava: “Indian Insurance Industry”, 2003, New century
Publications.
4. Julia Holyoake & Bill Weiper: “Insurance”,2007, CIB publications, Delhi.
5. Ganguly, Anand “Insurance Management”,2001, New Age Publications.
71
SEMESTER–V
GROUP–III: COMPUTER APPLICATIONS AND E–BUSINESS
BCG–531: COMPUTER BASED ACCOUNTING
Credits: 4-0-0

SECTION-A
Business and Computers: Advantages of using Computers in Business. Evolution of
Computers in Business, Computer Tools for Business Usage.
Accounting as an Information System– Importance of system approach for Accounting.
SECTION-B
General Role of Computers in Accounting– Important aspects of Computer Accounting,
Types of Accounting Softwares
SECTION-C
Starting With Tally– Tally server for single user, Tally for Multi–User.
Activating Tally for Single User– For users connected to the internet, for users not
connected tothe Internet
Activating tally for Multi–User– Tally License server
New Features of tally, Installation of Tally, Running Tally
SECTIO-D
Items on the tally screen– Gateway of Tally, Direct Command area, The Buttons
Create a Company– Directory, Name, Mailing Name, Address, State, Pin Code, Email
Address, Use Indian Vat, VAT TIN Number, Income tax Number, Maintain, Books
Beginning from, Tally/Vault password, Use Security Control
Suggested Readings:
1. Firewall, , “Computer Accounting”, 2006, Lakshmi Publications
2. Rajaraman, V., “Introduction to Information Technology”, 2013, PHI.
3. Bharihoka, Deepak, “Fundamentals of Information Technology”, 2009, Excel Book.
4. Madan, Sushila, “Computer Applications”,2007, Mayur Paperbacks, New Delhi.
5. J.L. Boockholdt, “ Accounting Information System”: Transaction Processing and
Control,1998, Irwin Mcraw–Hill.
72
SEMESTER–V
GROUP–III:(COMPUTER APPLICATIONS AND E–BUSINESS)
BCG–532: E–COMMERCE
Credits: 4-0-0

SECTION-A
Introduction to E– commerce : Meaning and concept – E– commerce v/sTraditional
Commerce–E– Business & E– Commerce – History of E– Commerce – EDI – Importance
, features & benefits of E– Commerce – Impacts, Challenges & Limitations of E–Commerce
–Supply chain management & E – Commerce – E – Commerce infrastructure.
SECTION-B
Business models of E – Commerce: Business to Business – Business to customers–
Customers to Customers – Business to Government – Business to Employee – E –
Commerce strategy – Influencing factors of successful E– Commerce.
SECTION-C
Marketing strategies & E – Commerce : Website – components of website –Concept &
Designing website for E– Commerce – Corporate Website – Portal – Search Engine –
Internet Advertising – Emergence of the internet as a competitive advertising media–
Models of internet advertising – Weakness in Internet advertising – Mobile Commerce.
SECTION-D
Electronic Payment system : Introduction – Online payment systems – prepaid and
postpaid payment systems – e– cash, e– cheque, Smart Card, Credit Card , Debit Card,
Electronic purse – Security issues on electronic payment system – Solutions to security
issues – Biometrics – Types of biometrics.
Legal and ethical issues in E– Commerce: Security issues in E– Commerce–Regulatory
framework of E– commerce.
73
SEMESTER–V
Suggested Readings:
1. Turban, Efraim, and David King, “Electronic Commerce: A Managerial Perspective”,
2010,Pearson Education Asia, Delhi.
2. Kalakota, Ravi, “Frontiers of Electronic Commerce”, 2004, Addison – Wesley, Delhi.
3. Rayport, Jeffrey F. and Jaworksi, Bernard J, “Introduction to E–Commerce”, 2003,Tata
McGraw Hill, New Delhi.
4. SmanthaShurety, “E–Business with Net Commerce”, Addison –Wesley, Singapore.
5. Rich, Jason R: Starting an E–Commerce Business, 2007, IDG Books, Delhi.
6. Laudon, Kenneth C and Carol GuercioTraver: E–Commerce business. Technology, 2011,
Pearson Education, Delhi.
7. Stamper David A, and Thomas L.Case: Business Data Communications, 2005, Pearson
Education, New Delhi.
8. Willam Stallings: Business Data Communications, 2007, Pearson Education, New Delhi.
74
SEMESTER–VI

Time: 3 Hours
Credits: 4-0-0
Total Marks: 100
Texts Prescribed:
1. The Guide by R.K. Narayan
2. Glimpses of Theatre, Guru Nanak Dev University Amritsar.
i) “The Will”
ii) “Villa for Sale”
iii) “Progress”
iv) “The Monkey’s Paw”
v) “Sorry Wrong Number”
vi) “No eggs!No eggs!”
SECTION–A
Study of the novel, The Guide by R.K. Narayan.
SECTION–B
One- act plays, and “The Will” and “Villa for Sale” from Glimpses of Theatre, Guru Nanak
Dev University Amritsar.
SECTION–C
One- act plays, “Progress” and “The Monkey’s Paw” from Glimpses of Theatre, Guru Nanak
Dev University Amritsar and Essay writing.
SECTION–D
One-act plays, “Sorry Wrong Number” and “No eggs! No eggs!” from Glimpses of Theatre,
Guru Nanak Dev University Amritsar.
75
SEMESTER–VI
PUNJABI (COMPULSORY)
gzikph (bkiawh)
eo?fvN 4-0-0

;edk j?.
ekft r"ot (gfjb/ S/ eth)
(;zgkH fpeow f;zx x[zwD, eowihs e"o), r[o{ BkBe d/t :{Bhtof;Nh, nfwqs;o,
(F/y cohd, Fkj j[;?B, r[o{ BkBe d/t ih, r[o{ noiB d/t ih, tkfo; Fkj, Fkj w[jzwd)
(ਪਸੰ ਗ ਸਿਹਤ ਿਵਆਿਖਆ/ਿਵਸ਼ਾ ਵਸਤੂ/ਸਾਰ)
ਸੈਕਸ਼ਨ - ਬੀ
XoshnK d/ rhs (;\oBkwk), pofizdo f;zx jwdod, BkBe f;zx g[;sewkbk, nzfwqs;o
(ਲੇ ਖਕ dk ਜੀਵਨ ਤੇ ਰਚਨਾ/ ਸਮਾਜ ਸਿਭਆਚਾਰe ਪਿਰਪੇਖ/ਸਫaਰਨਾਮੇ ਦੇ ਤੌਰ ਤੇ ਪਰਖ)
(T) b/y ouBk (ftfrnkB, seBkb'ih ns/ ubzs w;fbnK ;zzpXh)
(n) nkX[fBe ;kfjs d/ o{g L eftsk, ejkDh, Bktb, BkNe, fJeKrh (ਪਿਰਭਾਸ਼ਾ ਅਤੇ ਤ) ਤ)
ftnkeoBL
(T) ftnkeoBe Fq/DhnK L fbzr ns/ tuB
(n) BKt tkezF ns/ fefonk tkezF L gfoGkFk, pDso s/ gqeko
76
SEMESTER–VI
;jkfJe g[;seK
1H osB f;zx i`rh, ;kfjs d/ o{g, gzikph :{Bhtof;Nh, gfNnkbk.

2H irpho f;zx, r[owfs ekft dk fJfsjk;, gzikph nekdwh, fd`bh.
3H r[od/t f;zx f;`X{, ;{\h ekftXkok dk fJfsjk;, gzikph nekdwh, fd`bh.
4H eoBihs f;zx, g[oksB gzikph tkose, gzikph nekdwh, fd`bh.
5H vkH oSgkb e"o, gzikph ;\oBkwk L ;o{g f;XKs s/ ftek;, gzikph :{Bhtof;Nh, gfNnkbk.
6H jofizdo f;zx, ;wekbh gzikph ;\oBkwk L ftFb/FD s/ w[bKeD, b'erhs gqekFB, uzvhrVQ.
7H pqjwirdhF f;zx, ;kfjs ;zebg e'F, tkfo; Fkj ckT[_v/FB, nzfwqs;o.
8H irihs f;zx, gzikph ftnkeoB L Fq/DhnK s/ fJekJhnK, fBT{ p[è ezgBh, ibzXo.
10 gzikph GkFk p'X, e;s{oh bkb n?_v ;zB}, nzfwqs;o.
77
SEMESTER–VI
BCG–602: muF`lI pMjwbI

eo?fvN 4-0-0
4H g/go ;?`N eoB tkbk i/eo ukj/ sK gqFBK dh tzv n`r'_ t`X s'_ t`X uko T[g-gqFBK ftu
eo ;edk j?.
gkm-eqw
;?eFB-J/

gzikph ;fGnkuko dk fgS'eV
gzikph ;fGnkuko dh G{r'fbe ;fEsh
gzikph ;fGnkuko d/ fByVt/_ b`SD
;?eFB-ph
gzikp d/ w/b/
gzikp d/ fsT[jko
gzikp d/ gqw[`y Xkofwe ;EkB
;?eFB-;h
iBw Bkb ;zpzfXs ohsK-o;wK
ftnkj Bkb ;zpzfXs ohsK o;wK
w"s Bkb ;zpzfXs ohsK o;wK
78
SEMESTER–VI
;?eFB-vh

gzikp dk ykD ghD
gzikp dk gfjoktk
gzikp d/ b'e ftFtkF
;jkfJe g[;seK
1. gurb^S isMG PrYNk, siBAwcwr qy pMjwbI siBAwcwr, vwirs Swh PwauNfySn, AMimRqsr[
2. gurb^S isMG PrYNk, siBAwcwr : mu`FlI jwx pCwx, dI pMjwbI rweItrz koAwpryitv soswietI
ilmitf, luiDAwxw[
3. BuipMdr isMG Kihrw, lokDwrw BwSw Aqy siBAwcwr, pYpsU bu`k ifpU, pitAwlw[
4. jsivMdr isMG, pMjwbI siBAwcwr pCwx icMnH, punIq pRkwSn, pitAwlw[
5. jIq isMG joSI, siBAwcwr : isDWq qy ivhwr, vwirs Swh PwauNfySn, AMimRqsr[
6. jIq isMG joSI, lok klw Aqy siBAwcwr : mu`FlI jwx pCwx, pMjwbI XUnIvristI, pitAwlw[
7. jIq isMG joSI, pMjwbI siBAwcwr bwry, dI pMjwbI rweItrz koAwptryitv soswietI ilmitf,
luiDAwxw[
8. jgIr isMG nUr, pMjwbI siBAwcwr : mUl pCwx, nYSnl bu`k tr`st, nvIN id`lI[
79
SEMESTER–VI
PHC-115: Punjab History & Culture ( 1947-2000 A.D.)

Credits: 4-0-0
from any Section.
SECTION-A
1. Partition and its Impact on Punjab
2. Rehabilitation.
SECTION--B
3. Punjabi Suba Movement and Reorganization Act of 1966.
4. Green Revolution.
SECTION--C
5. Punjabi Diaspora
6. Development of education in Punjab after Independence
SECTION--D
7. Development of Punjabi Literature and Drama.
8. Emerging Concerns: Drug Addiction and Female Foeticide.
Suggested Readings
1. Chopra, P.N. & Das, M.N. (1974), A Social, Cultural & Economic History of India. Vol.III, Macmillan
India, New Delhi, 1974.
2. Grewal, J.S., Social and Cultural History of Punjab: Prehistoric, Ancient and Early Medieval.
Foundation Books Pvt Ltd Cambridge House, New Delhi, 2004.
3. Grewal, J.S., The Sikhs of Punjab. New Cambridge House, New Delhi, 2005
4. Rai Satya M. , Heroic Tradition in Punjab(1900-1947). Publication Bureau, Punjabi University, Patiala,
1978.
5. Singh, Fauja., Freedom Struggle in Punjab. Publication Bureau, Punjabi University, Patiala, 1974.
6. Singh, Fauja, History and Culture of the Punjab. Part II, Publication Bureau, Punjabi University, Patiala,
1987.
7. Singh, Kushwant, A History of the Sikhs. Vol. II (1839-1998), Oxford University Press, Delhi, 1991.
8. Yadav, K.C., Haryana Aitihasik Simhavalokan (Hindi). Haryana Sahitya Akademy, Chandigarh, 1991.
80
SEMESTER–VI
BCG–603: OPERATIONS RESEARCH
Credits: 4-0-0
Time:3 Hours Max. Marks:100
SECTION-A
Basics of Operational Research – Development, Definition Characteristics, Necessity,
Scope, Limitation.
Linear Programming – Introduction, Application, Formulation of Linear Programming
Problem, General Linear Programming Problem, Graphical Method of Solution. Theory of
Simplex method, Big– M Method.
SECTION-B
Transportation Model – Assumption, Formulation and Solution of transportation Models,
Trans– Shipment Problems, Definition of Assignment Model, Hungarian Method for
solution of Assignment Problems, Traveling Salesman Problem.
SECTION-C
Queuing Models – Application, Introduction, Elements, operating Characteristics, Waiting
Time and Idle Time Costs, Model I – Single Channel poison Arrivals with Exponential
Service Times. Infinite Population; Assumption & Limitation Poisson of Queuing Model.
Game Theory – Theory of Games, Characteristics of Games, Rules – Look for a pure
Strategy, Reduce Game by Dominance, Mixed Strategies (2 x 2 Games, 2 x n Games or m x
2 Games).
SECTION-D
Net Work Analysis in Project Planning: Project, Project Planning scheduling, CPM,
PERT,Cost Analysis and Crashing the Network Exercises
Suggested Readings:
1. G. Srinivasan (2008) Operations Research: Principles And Applications, Phi Learning
2. KantiSwarup, Man Mohan and P.K Gupta Operation Research, Sultan Chand &
Sons,New Delhi
3. Frederick S. Hillier (2009) Introduction to Operations Research, McGraw-Hill Higher
Education;9 edition
4. Panneerselvam , R. (2009) Operations Research, 2nd Edition Phi Learning
5. V.K.Kapoor (2013) Operations Research: Quantitative Techniques for Management
Sultan Chand & Sons ,New delhi
81
SEMESTER–VI
BCG–604: CORPORATE GOVERNANCE
Credits: 4-0-0

SECTION-A
Ethics in Business: Concept of Business Ethics. Corporate Code of Ethics: Environment,
Accountability,Responsibility, Leadership, Diversity, Discrimination.
Principles of Business Ethics, Characteristics of Ethical Organisation, Theories of Business
Ethics, Globalization and Business Ethics, Stakeholder‟s Protection, Corporate Governance
and Business Ethics.
Corporate Governance: Conceptual framework of Corporate Governance, Insider Trading,
Rating Agencies, Whistle Blowing,
SECTION-B
Corporate Governance Reforms, Initiatives in India including clause 49.
Major Corporate Scandals: Junk Bond Scam (USA), Enron (USA), WorldCom (USA),
Tyco (USA), Andersen Worldwide (USA), Kirch Media (Germany), Vivendi (France),
Parmalat (Italy) and Satyam Computer Services Ltd (India),
SECTION-C
Common Governance Problems Noticed in various Corporate Failures, Is Corporate
Governance alwaysthe Cause for Corporate Failures?
Codes & Standards on Corporate Governance: Sir Adrian Cadbury Committee (UK),
1992 , Calpers Global Corporate Governance Principles (USA), 1996, Hampel Committee
on Corporate Governance (UK), 1997, Combined Code of Best Practices (London Stock
Exchange), 1998,
SECTION-D
OECD Principles of Corporate Governance, 1999, CACG Guidelines/Principles for
Corporate Governance in Commonwealth, 1999, Euroshareholders Corporate Governance
Guidelines, 2000, Principles of Good Governance and Code of Best Practice (UK), 2000,
Sarbanes–Oxley (SOX) Act, 2002(USA), Smith Report, 2003 (UK)
82
SEMESTER–VI
Suggested Readings:
1. Murthy, K.V. Bhanu and Krishna, U., “Politics Ethics and Social Responsibilities of
Business”, 2009, Pearson Education, New Delhi.
2. Sharma, J. P., “Corporate Governance, Business Ethics & CSR”, 2011, Ane Books Pvt.
Ltd.,New Delhi.
3. Mallin, C., “Corporate Governance” (Indian Edition), 2012, Oxford University Press,
New Delhi.
4. Tricker, B., “Corporate Governance–Principles, Policies, and Practice”, (Indian
Edition), 2012,Oxford University Press, New Delhi.
5. Crane, A. and Matten, D., “Business Ethic” (Indian Edition), 2003, Oxford University
Press, NewDelhi.
6. Albuquerque, D., “Business Ethics, Principles and Practices”, (Indian Edition),
2010,OxfordUniversity Press, New Delhi.
7. Blowfield, M. and Murray, A., “Corporate Responsibility–A Critical Introduction”,
2008, OxfordUniversity Press.
83
SEMESTER–VI
BCG–605: WORKSHOP
Credits: 0-0-2
Max.Marks: 50
Following three options shall be given to students out of which a student has to opt any one:
1. Workshop on Goods & Services Tax (GST)
2. Workshop on Income Tax & e-filing
3. Workshop on Basics of stock Market.
This paper carries 50 marks Evaluation will be done by the external examiner. The
examination will be conducted by internal examiner/examiners depending upon options
offered. The students shall be required to maintain a file containing various documents
related to the particular workshop chosen by them which will be verified by the external
examiner. The Division of marks shall be 30 for practical and 20 for Viva. The Contents of
the three workshops is as follows:
Workshop on Goods & Services Tax (GST)

● Accounting in GST
● Computing GST Tax
● Applicability of CGST, IGST, SGST, UTGST on Different Transactions and adjustment of
credit.
● Preparation of GST PMT Registers
● Reverse Charge mechanism
● TCS and Reverse Charge Implications in case of E Commerce Transactions in GST
● Billing and Invoicing in GST
● Composition Scheme in GST
Workshop on Income Tax & e-filing

● Applying for PAN
● E-Filing ITR for Salaried Individuals.
● Advance Tax Computation both for individuals & firms
● E-Filing ITR for Small Proprietorship Business.
● Deductions and E-Filing ITR for Partnership Business
● Filing Challans related to self-assessment Tax, Advance Tax.
● TDS Accounting, e-payment of challan 281, Return form 260, Checking form 26AS. Issue of
Certificate, Concept of 15G & 15H forms.
● Payroll Processing
84
SEMESTER–VI
Workshop on Basics of stock Market.

● Investment Foundation: Investment-Meaning, Objectives, Characteristics, Gambling,
Speculation & Trading.
● Investment Alternatives: Bank Deposits, Post Office saving schemes, Equity shares,
PreferenceShares, Debentures.
● Exchanges in India – NSE, BSE, MCX- their organization & management.
● Depositories-Introduction, Role, Importance, Dematerialization,
● DEMAT Account-Account Opening Formalities, Expenses.
● Orders & Margins – All types.
● Security Analysis-Introduction to Fundamental analysis and Technical analysis.
● Understanding Business News Channels.
● Trading at Stock Exchange- Live Online trading, Clearing & settlement, Contract Note &
Trading costs.
85
SEMESTER–VI
GROUP–I: (ACCOUNTING & FINANCE)
BCG–611: PORTFOLIO MANAGEMENT
Credits: 4-0-0
SECTION-A
Portfolio Theory: Merits of Diversification: Diversification and Portfolio Risk, Portfolio
ReturnandRisk, Calculation of Portfolio Risk, Optimal Portfolio.
Portfolio Selection: Concept of Portfolio Selection, Optimal Portfolio, Objectives, Risk and
InvestorPreferences, Investment Constraints, Cut–off Rate and New Securities,
SECTION-B
Efficient Frontier and Portfolio Selection
Portfolio Revision: Meaning, Need, Techniques of Portfolio Revision, Formula Plans,
Rules RegardingFormula Plans, Constant Rupee Value Plan, Constant Ratio Plan, Variable
Ratio Plan, Modifications, Rupee Averaging Technique.
SECTION-C
Introduction to Investment Management: Concept and objectives of investment,
Difference betweenInvestment and Speculation, Investment and Gambling, Meaning of
Investment Management, Investment Management Process, Investment Alternatives,
Features of Investment Avenues, Types of Management Strategies, Approaches to
Investment
SECTION-D
Economic and Industry Analysis: Macro–Economic Analysis, Forecasting, Industry
Analysis,Sensitivity of Business Cycle, Industry Life Cycle Analysis, Porter Model of
Assessment of Profit Potential of Industries.
Suggested Readings:–
1. Lofthouse, Stephen, “Investment Management”, 1999, John Wiley & Sons Publications
2. Fabozzi, Frank J, “ Investment Management,” 2009, Prentice Hall Publications
3. Fredrick Amling, “Investment– An Introduction to Analysis and Management,” Prentice
Hall Pub.
4. Chandra, P, “Investment Analysis and Portfolio Management”,2003, Tata Mcgraw
86
SEMESTER–VI

BCG–612: FINANCIAL SERVICES
Credits: 4-0-0
SECTION-A
Financial services – meaning – features – importance – contribution of financial services in
promoting industry – service sector
Merchant banking – meaning, origin and growth of merchant banking in India. Scope of
merchant banking services – merchant bankers and management of public issues – merchant
banking practices in India. Weakness in the functioning of merchant bankers in India.
SECTION-B
Mutual funds: Concept of mutual funds. Growth of mutual funds in India. Mutual fund
schemes –money market mutual funds – private sector mutual funds – functioning of mutual
funds in India.
SECTION-C
Lease financing: Meaning – types of leasing – factors influencing lease – performance of
leasing industry in India – RBI guidelines for hire–purchase – problems of hire–purchasing
companies in India.Factoring: Concept of factoring – why factoring – types of factoring –
factoring mechanism – securitization of debt – concept and mechanism
SECTION-D
Retail banking services – personal loan – home loons – car loans – consumer loans –
educational loans– concept of plastic money – credit cards – debit card – (meaning – features
– types – merits and demerits of each services are covered)
Venture Capital: Concept of venture capital fund – characteristics – growth of venture
capital funds in India.
Suggested Readings:
1. Avadhani, “Financial Services and Market”, 1999, Himalaya Publishing House.
2. Bhole, “Indian Financial System”, 2009, Himalaya Publishing House.
3. Chandra, P, “Security Analysis and Portfolio Management”, 2011, Tata McGraw Hill.
4. Desai, Vasanth, “The Indian Financial System”, 1999, Himalaya Publishing House
5. Varshney, PN & Mittal DK, “Indian Financial System”, 2000, Sulthan Chand & Sons.
87
SEMESTER–VI
BCG– 621: FOREIGN EXCHANGE MANAGEMENT
Credits: 4-0-0

question may be attempted fromany Section.
SECTION-A
The main theories which seek to explain exchange rate behaviour. Forecasting exchange rate
movements. Different exchange rate arrangements and government intervention.
Financial Fragility and Systemic Risk The main causes of financial. fragility and systemic risk.
Financial sector adjustments in response to financial booms and busts since1980.
SECTION-B
Introduction to Futures– an overview of financial futures markets, including the types of
contracts available – futures terminology and concepts, and futures pricing and behavior – cost
of carrying and expectations approach – Uses of futures for hedging, arbitrage and speculation.
SECTION-C
Swaps Development of the swaps market– Characteristics and uses of swap products, interest
rate andcurrency swaps – Legal and regulatory issues.
SECTION-D
Exchange rate Risk and Political Risk Identification of the different types of exchange rate
risk; transaction exposure, translation exposure and economic exposure, together with an analysis
of political risk. Managing Foreign Exchange Rate Risk Strategies for managing foreign
exchange raterisk and the instruments available; currency forwards, futures, options and swaps –
Short–term Interest Rate RiskManagement.
Suggested Readings:
1. Luc Soenen: “Foreign Exchange Management”, 1999, McGraw–Hill Primis Custom
Publishing.
2. Loosigian, Allan: “Foreign Exchange Futures: A Guide toInternational Currency”,
2009,Scholarly Books,USA
3. Klopfenstein, Gary: “Strategic Trading in the Foreign Exchange Markets: Insights from
ForeignExchange Traders Worldwide”, 1993, AMACOM.
4. Fatemi, Khosrow: “Foreign Exchange Issues, Capital Markets and International Banking in
the1990's”,2012, Taylor & Francis Publishers.
5. Walton, L E: “Foreign Trade and Foreign Exchange”, Macdonald & Evans. London.
6. Daigler, R.T: “Managing Risk With Financial futures”, 2000, Ashgate Publishing Limited
7. C.Jeevanandam: “Foreign Exchange, Concepts, Practices & Control”, 2012 Sultan Chand
&Sons.
88
SEMESTER–VI

BCG–622:RISK MANAGEMENT AND INSURANCE
Credits: 4-0-0

SECTION-A
Risk and Risk Management Process – Concept of Risk – Risk vs. Uncertainty – Types of
Risks – Risk Identification – Evaluation – Risk Management Objectives – Selecting and
Implementing Risk Management Techniques.
Commercial Risk Management Applications– Property – Liability–Commercial Property
Insurance Different Policies and Contracts.
SECTION-B
Business Liability and Risk Management Insurance – Workers' Compensation and Risk
Financing. Personal Risk Management Applications– Property – Liability–Risk
Management for Auto Owners –risk management for homeowners.
SECTION-C
Risk Management Applications–loss of Life–Loss of Health– Retirement Planning and
Annuities –Employee Benefits – Financial and Estate Planning.
SECTION-D
Risk management environment– industry – functions and organisation of insurers –
Government regulation of insurance sector – IRA – Privatisation of insurance business in
India –changes in Insurance Act – Insurance intermediaries – insurance products pricing –
claim valuation –Foreign insurers in India.
Suggested Readings:
1. Rejda, George E: “Principles of Risk Management and Insurance”, 2011, Pearson
Education.
2. McNamara: “Principles of Risk Management and Insurance”, 2007, Addison–Wesley
3. Dorfman: “Introduction to Risk Management and Insurance”,2012, Prentice Hall.
4. Williams and Heins, “Risk Management and Insurance”, 1998, McGraw Hill Pub.
5. Gupta, PK, “Insurance and Risk Management”, 2009, Himalaya Publishing.
89
SEMESTER–VI
GROUP–III:(COMPUTER APPLICATIONS & E –BUSINESS)BCG

631: WINDOWS AND NETWORKING
Credits: 4-0-0

SECTION-A
Operating System and Windows: Operating Systems: Meaning, Definition,Functions and
Types of Operating Systems – Booting process – Disk Operating System: Internal and
External Commands – Wild Card Characters – Computer Virus, Cryptology. Windows
operating system – Desktop, Start menu, Control panel, Windows accessories, The System
Tray, Adjusting the Rate of Speech on the Fly, Application Display, Inputting Text,
Windows Text Navigation Commands, Reading with the screen reader.
SECTION-B
Application of Windows–Application Windows Display, Accessing the Ribbons. The
Recycle Bin– Configuring the Recycle Bin. The Run Dialog, Opening a Variety of Items from
the Run Dialog, ExploringWindows Search,Using Search Parameters
SECTION-C
Networking– Transmission Modes: Simplex, Half–Duplex, Full Duplex. Analog and
digital transmission. Synchronous and Asynchronous transmission. Multiplexing.
Network Topologies: Bus, Star, Ring, Mesh, Tree.
SECTION-D
Network Security: Network security threats –Malicious code (Malware), Hacking, Credit
Card frauds. Spoofing, Sniffing Firewall(Concept, Components and Constituents, Benefits),
Enterprise wide security Framework, secure physical infrastructure).
Suggested Readings :
1. White, Curt M, “Data communications and Computer Networks” , 2013 , Cenange
Learning
2. Peterson, Larry L, “Computer Networks : A System Approach”, 2012, Morgan Kaufmann
3. Bagad, Vilas S, “Computer Networks” , 2008, Technical Publications
90
SEMESTER–VI
GROUP–III:(COMPUTER APPLICATIONS & E –BUSINESS)

BCG–632:E–Marketing
Credits: 4-0-0

SECTION-A
E Marketing– Meaning, Concept, Nature, Features for E –Marketing Environment,
BusinessConsiderations for E Marketing , Unique E Marketing Issues .
E Marketing Strategies– Big Picture Strategies, Objectives and Goals, Segmentation and
Positioning
SECTION-B
E– Marketing Techniques: Search Engines, Directories,Registrations, Solicited targeted E–
mails,Interactive sites, Banners, Advertising, Spam Mails, E–mail, Chain letters.
Applications of 5P‟s (Product, Price, Place, Promotion, People), E–Advertising Techniques:
Banners,Sponsorships, Portals, Online Coupons.
SECTION-C
Introduction to Internet age and marketing, marketing in an information–intensive
environment, Customer behavior in the future, the internet and international marketing
Implications of the Internet age for marketing, implications of the Internet for Consumer
Marketing, Data mining in marketing
SECTION-D
Improving marketing productivity in the Internet Age, product innovation in the Internet
age, developing products on Internet time, Reintermediation and disintermediation in the
internet age, pricing in the internet age, advertising in the internet age, sales and customer
and customer service in the internetage, building meaningful relationships through dialogue
Suggested Readings:
1. Sheth, Jagdish N. and . Krishnan,V, “Internet Marketing”,2001, HarcourtCollege
Publishers,
2. Chaffey,Dave and Mayer, Richard, “ Internet marketing: strategy, implementation and
practice,”, 2000, Financial Times Prentice Hall,
3. Barry Silverstein, “ Business to business Internet marketing” Jim Hoskins Publishers
4. Tom,Vassos, “Strategic Internet marketing”,1996, Que Publishers
91
(Two Years Course)
The students will have to select one of the following groups having four papers each, of
which Paper–I shall be offered in B.Com (Hons.) Semester–III, Paper II in B. Com. (Hons.)
Semester–IV, Paper III in B.Com. (Hons.), Semester–V & Paper IV in B.C
om. (Hons.) Semester–VI.
Each paper shall carry 100 marks. Total Marks will be 400.
Group I: Banking
Paper I: Banking and Financial System

Paper II: Electronic Banking and Risk Management
Paper III: Accounting for Bankers
Paper IV: Bank Marketing
Group II: Project and production Management
Paper I: Production Management

Paper II: Quality Management
Paper III: Project Evaluation and Management
Paper IV: Logistics and Supply Chain Management
Group III: Insurance
Paper I : Principles and Practices of Life Insurance

Paper II: Principles and Practices of General Insurance
Paper III: Accounting for Insurers
Paper IV: Insurance Marketing
Group IV: International Business
Paper I: Management of International Business Operations

Paper II: India’s Foreign Trade
Paper III: International Financial Management
Paper IV: International Marketing
92
Group–I: BANKING
Paper–I: BANKING AND FINANCIAL SYSTEM
Credits: 4-0-0

SECTION-A
Financial Economics: Fundamental Concepts – money, money supply, money creation.
Overview of the Financial System: Nature, significance, structure: Financial
Institutions,financialmarkets and financial services.
Modern Commercial Banking: Role and functions of banks, structure of banking in
India,regulatory framework. Opening of accounts for various types of customers – minors –
joint account holders – HUF
– firms – companies – trusts – societies – Govt. and public bodies Importance of Anti Money
Laundering.
SECTION-B
Banker–Customer relations – Know your Customer (KYC) guidelines–Different Deposit
Products – services rendered by Banks, Ancillary Services: Remittances, Safe Deposit
lockers etc – Mandate and Power of attorney.
Payment and Collection of Cheque – Duties and Responsibilities of Paying and Collecting,
Banker– protection available to paying and collecting banker under NI Act – endorsements –
forged instruments
– bouncing of cheques and their implications.
SECTION-C
Principles of Lending – various credit Products / Facilities – working capital and term loans
– Credit Appraisal Techniques – Approach to lending; – credit management – credit
monitoring – Different typesof documents; Documentation Procedures; Securities – Different
modes of charging – types of collateralsand their characteristics.
SECTION-D
Priority Sector Lending – sectors – targets – issues / problems – recent developments –
Financial Inclusion.
Credit Cards / Home Loans / Personal Loans / Consumer Loans–Brief outline of procedures
andpractices.
93
Suggested Readings:
1. Paul and Suresh, “Management of Banking and Financial Services”, 2007, Pearson Education.
2. Sunderam and Varshney, “Banking Theory Law and Practices”, 2004, Sultan Chand and Sons
Publisher.
3. Varshney, P.N, “Banking Law and Practice”, 2012, Sultan Chand and Sons
4. Desai, Vasant, “Banks and institutional management”, 2008, Himalaya Publications.
5. Gurusamy, S., “Banking Theory: Law and Practice”, 2009, Tata McGraw Hill
6. Sundharam, KPM, “Money Banking and International Trade”, 2002, Sultan Chand and Sons.
7. Bedi H. L. and Hardikar V. K., “Practical Banking Advances”, 2001, UBSPD

Publishers andDistributers.
8. Bhole, L.M., “Financial Institutions and Markets”, 2009, Tata McGraw Hill.
9. Khan, M.Y., “Indian Financial System: Theory and Practices”, 2004, Tata McGraw Hill.
10. Mishkin, Frederic S., “The Economics of Money, Banking, and Financial Markets”, 2012,
Pearsoncollege Division.
94
Group–I: BANKING
PAPER II: ELECTRONIC BANKING AND RISK MANAGEMENT
Credits: 4-0-0

SECTION-A
Electronic Banking– Core Banking –Electronic products On line Banking – Facilities
provided andSecurity Issues, Cheque Truncation, Microfiche, Phone and Mobile Banking
Electronic Funds Transfer Systems – plain messages (Telex or Data Communication) –
Structuredmessages (SWIFT, etc...) – RTGS
SECTION-B
Information Technology – Current trends – Banknet, RBI net, Datanet, Nicnet, I–net,
Internet, E–mail, etc.–Role and uses of technology up gradation – Global developments in
Banking Technology Impact of Technology on Banks – Effect on Customers and Service
Quality – Computer Audit – Information System Audit. Information System Security and
Disaster Management.
SECTION-C
Risk Management: Types of risks in banks, Risk Management Frame work in Banks:
Enterprise–wide Risk Management in Banks; Elements of Risk Management Frame work.
SECTION-D
Systematic Risk Management in Banks; Different Measures of measuring Risks; risk
management –process and techniques for assessment and management.
Asset– liability management in banks, Role of RBI
Suggested Readings:
1. Marrison, Christopher Ian, “The fundamentals of risk measurement”, 2002, New York:
McGraw Hill.
2. Marshall, Christopher Lee, “Measuring and Managing Operational Risks in
FinancialInstitutions:Tools, Techniques, and Other Resources”, 2001, Singapore, New
York: JohnWiley.
3. MacDonald and Koch, “Management of Banking”, 2010, Thomson, London.
4. Bidani, S.N., “Banking Risks”, 2010, Vision Books.
5. Joshi, V.C. and Joshi, V.V., “Managing Indian Banks”, 2009, Sage Publications.
95
Group–I: BANKING
PAPER–III: ACCOUNTING FOR BANKERS
Credits: 4-0-0
Section A
Accounting- Evolution , Definition, Scope ,Nature and purpose of accounting; historical
perspectives – Origins of accounting principles – accounting standards and its definition and
Scope. Generally Accepted Accounting Principles. Basic Accountancy Procedures. Record
keeping basics -account categories – debit and credit concepts – journalizing – Maintenance
of Cash/ Subsidiary books and Ledger -Trial Balance – Adjusting and Closing entries – Day
Book and General Ledger Posting, Capital & Revenue Expenditure, Preparation of Trading
A/C; Profit and Loss A/C; Profit & Loss Appropriation Account; Balance Sheet.
Section B
Calculation of Simple Interest and Compound Interest-Fixed and Floating Interest Rates –
calculation of EMIs – Calculation of front end and back end interest -Calculation of
Annuities. Relationship between Banker and customer. Rules for bank accounts,
cash/clearing/transfer vouchers/Registers maintained
/main day book / General Ledger.
Section C
Requirements of Banking Companies as to Accounts and Audit; Significant Features of
Accounting Systems of Banks; Principal Books of Accounts ;Preparation and Presentation
of Financial Statements of Banks; Disclosure Requirements of Banks; Additional
Disclosures prescribed by RBI; Disclosures required under BASEL norms.
Provisions regarding the Audit of Bank accounts. Accounting for NPA /Provisioning norms.
Section D
Computerized accounting-meaning, features, trends used in computerized accounting:
difference between computerized accounting and manual accounting: software‟s available in
the market: Computerization in the banks – scope and experiences in the banking: various
banking services through computers.
Bank Reconciliation statement, Bills of Exchange.
96
Suggested Readings:
1) IIBF, “Accounting and Finance for Bankers: (For JAIIB Examinations)”, 2008,
MacmillanPublishers.
2) Morton, D. Walter, “Banking and Bank Accounting: An Advanced Set on the
Individual BusinessPractice Plan”, 2011, Biblio Bazaar.
3) Tulsian, P C and TulsianBharat,"Accountancy", 2013, Srijan Publishers P LTD, New
Delhi.
4) Maheshwari, S.N. and Maheshwari, S.K, “Financial Accounting”, 2009, Vikas
PublishingHouse, New Delhi.
5) Mukherjee, A. and Hanif, M., “Financial Accounting”, 1st Edition, 2003, Tata McGraw
Hill.
6) Ramchandran, N. and Kakani, R.K., “Financial Accounting for Management”, 2nd
Edition, 2007,Tata McGraw Hill.
7) Shukla, M.C., Grewal T.S. and Gupta S.C: “Corporate Accounting”,2008, S. Chand
and Co. NewDelhi.
97
Group–I: BANKING
PAPER–IV: BANK MARKETING
Credits: 4-0-0

SECTION-A
Introduction of Marketing and Key Concepts–Definition Marketing and Market, Four
elements in Marketing Mix and their inter relationship. Marketing Planning–Micro and
Macro factors influencing the market for an organisation, Bank Marketing and Marketing
Mix, Bank Distribution. The art of Customer Service as applied to banking.
SECTION-B
Customer Behaviour in Banking, Banking Consumer and Market Segmentation–Mass
Marketing, Multiple Marketing, Steps in strategy formulation, Marketing Research in
Banking–types of data–primary and secondary, uses of Marketing Research. Relationship
Marketing in Banking, Competitive Analysis inBanking
SECTION-C
Bank’s product strategy–Core, Value Added, Fundamental and Augmented Products,
Product Item and Product Line , Difference between product and service , The concept of
Product/Service Delivery in Banking, Pricing Strategies and its applications in banking––
Elasticity of demand , Break Even Analysis,Different types of products and key variables
SECTION-D
Banking Promotion Strategy– The Communication process, Goals of
Communication,Steps in developing effective communication, Selling and Organising for
sales and Selling to corporate clients– Meaning of corporate clients, relationship and
transaction banking, bank organisation for large corporateclients
Suggested Readings:
1. Chacko, Oommen and Grewal, Rajendra, “Marketing of Banking Services”, 2003,
MacMillanIndia Ltd
2. Bank Marketing Association, “Bank Marketing”, 1990, The Association
3. Reidenbach, R. Eric and Pitts, Robert E, “Effective bank marketing: issues,
Techniques andApplications”,1987, Bank Administration Institute
98
Group–II: PROJECT AND PRODUCTION MANAGEMENT

PAPER–I: PRODUCTION MANAGEMENT
Credits: 4-0-0

Section. The fifth question may be attempted fromany Section.
SECTION-A
Introduction of production and operational management, Demand forecasting, productivity
concepts and measurement. New product /service development.
Production processes, service operations.
SECTION-B
Design of production system
Facility location and facility layout Capacity planning and management
SECTION-C
Design of work systems Production planning and controlProduction scheduling –
sequencing, network analysis.
Material management – material planning and control, Purchase management, Store
Management Inventory Management – Fundamentals, Inventory Cost, Inventory Control
Systems, Use of IT.
SECTION-D
Supply Chain Management and Enterprise Resource Planning Maintenance Management,
Management of safety in a factory.
Suggested Readings:
1. Ashwathappa, K. and Bhai, K.S., “Production and Operations

management,” 2009,Himalaya publications
2. Mahadevan, B., “Operations Management: Theory and Practice”, 2nd Edition (2010),
Pearson Education.
3. Bedi, Kanishka, “Production and Operations Management”, 2004, Oxford Higher
Education.
4. Krajewski, L.J. and Ritzman, L.P., “Operations Management Processes and
ValueChains”,7thEdition (2004), Pearson Education.
99

PAPER–II: QUALITY MANAGEMENT
Credits: 4-0-0

SECTION-A
Concepts of Product and Service Quality, Principles and Philosophies of quality management,
Dimensions of Quality. PDCA Cycle, Deming's, Juran's, Crosby's Quality Philosophy.
Quality Cost. Relevance of quality management to organizational excellence. Business
Process reengineering
SECTION-B
Quality systems – fundamentals, organizing and implementation of quality systems Tools
and techniquesof quality management
Control Charts for SQC: Statistical Quality Control (SQC). Six Sigma: Concepts, Steps and
Tools.
SECTION-C
Quality Function Deployment, QFD example.
Total Quality Management perspective, methodologies and procedures; Roadmap to TQM,
ISO 9000,KAIZEN, Quality Circles,
SECTION-D
Quality Models for organizational excellence.
Benchmarking, Taguch method, Pareto Analysis, Pokka Yoke (Mistake ProofingOther
Factors in Quality: Human Factors such as attitude and errors. Material– Quality,
Quality circles, Quality in sales & service. Information technology and Quality management
Suggested Readings:
1. Mitra A., “Fundamentals of Quality Control and Improvement”, 2012, John Wiley &
Sons.
2. J Evans and W Linsay, “The Management and Control of Quality”, 2005, Thomson.
3. Besterfield, D. H.; Besterfield, G.H.; Besterfield, Carol; Besterfield M.; Urdhwareshe,
H.;Urdhwareshe R., “Total Quality Management”, 2011, Pearson Education.
4. Besterfield, D H, “Quality control”, 2009, Prentice Hall.
5. Bhat, K.S., “Quality Management”, 2009, Himalaya Publishing
100

PAPER–III: PROJECT EVALUATION AND MANAGEMENT
Credits: 4-0-0
SECTION-A
Project Identification Analysis: Socio–economic Consideration in Project Formulation;
SocialInfrastructure Projects for Sustainable Development; Investment Opportunities;
Project Screening and Presentation of Projects of Decision Making; Expansion of Capacity;
Diversification.
Market and Technical Analysis: Market and Demand Analysis – Market
Survey,DemandForecasting,Uncertainties in Demand Forecasting; Technical Analysis–
Product Mix,PlantCapacity, Materials and Inputs, Machinery and Equipment.
SECTION-B
Project Costing and Finance: Cost of project; Cost of production; Break even Analysis;
Means ofFinancing Project; Tax Aspects in Project Finance; Role of Financial Institution in
Project Finance.
SECTION-C
Project Appraisal: Time Value of Money; Project Appraisal Techniques – Playback Period,
AccountingRate of Return, Net Present Value, Internal Rate of Return, Benefit Cost Ratio;
Social Cost Benefit Analysis; Effective Rate of Protection.
Measures of Risk; Sensitivity Analysis; Simulation Analysis; Decision Tree Analysis.
SECTION-D
Project Scheduling/Network Techniques in Project Management: CPM and PERT
Analysis; Floattimes; Crashing of Activities; Contraction of Network for Cost Optimization,
Updating; Cost Analysis of Resources Allocation. Basic knowledge of the leading softwares
for Project Planning and Analysis.
Suggested Readings:
1. Bhavesh, M. Patel, “Project Management–Strategic Financial Planning
Evaluation andControl”,2000, Vikas Publishing House Pvt. Ltd.
2. Chandra, P, “Project Management.”,2007 Tata McGraw Hill.
3. Wysocki and Robert K., “ Effective Project Management.”, 2000, John Wiley and Sons,
USA.
101

PAPER–IV: LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Credits: 4-0-0

SECTION-A
Logistics Management: Definition of logistics and the concepts of logistics. Logistics
Activities: Functions of the logistics system – transportation, warehousing, order processing,
information handling and procurement. Materials Management: Materials management
functions and control, inventory management in logistics system, inventory decision–
making, MRP, MRP II systems, multi–echelons.
SECTION-B
Logistics Customer Service, Modeling logistics systems, Simulation of logistic systems,
cost effective distribution strategies, Value of information in logistics, E–logistics, risk
pooling effect, International and global issues in logistics, Integrated functional activities in
logistics, Role of government in international logistics and Principal characteristics of
logistics in various countries and regions.
SECTION-C
Definition of Supply Chain Management (SCM); Scope & Importance of Supply Chain
Management;Key drivers Of the SCM; Features of Supply Chain Management; Supply Chain
Network – 1st Tier , 2nd Tier Suppliers and Customers; Customer Service Dimension
(Seven “R” Principles, Service after sale, Customer delight)
SECTION-D
Inventory Control, Planning & Managing Inventories; Warehouse Management
(Receipt, issue, storage and preservation, stock verification, In bound and out bound
distribution operations); Order Management; Competitive advantage through logistics and
supply chain management; Responsive SupplyChain.
Suggested Readings:
1. Dyckhoff, Harald,” Supply Chain Management and Reverse Logistics”,2004, Springer
(India) Pvt.Ltd.
2. Dubey, Jayashree and Saikumar, M.L, “Supply Chain Management”,2007, IIPE
Hyderabad and
New Century Publication, New Delhi.
3. Sahay, BS, “Emerging Issues in Supply Chain Management”,2004, Macmillan.
4. Kulkarni, Sarika and Sharma, Ashok, “Supply Chain Management – Creating Linkages
for FasterBusiness Turnaround”,2005, McGraw Hill.
102
GROUP–III: INSURANCE
PAPER–I: PRINCIPLES AND PRACTICE OF LIFE INSURANCE
Credits: 4-0-0
SECTION-A
Introduction to risk management, mitigating risk via insurance markets, Nature of insurance
business, insurance business environment in India, Insurance sector in India.
Life Insurance: Introduction to Life insurance, principles of life insurance. Regulatory
Framework, Financial planning and life insurance.
Plans/Policies of Life insurance: Different types of life insurance plans – Term Plan –
Endowment Plan
– Money Back Insurance Plan – Whole–Life Insurance Plan.
SECTION-B
Unit Linked Insurance Plans (ULIPs) – Joint Life Insurance Plans – Child Insurance Plans –
Rider benefits.–Industrial life insurance – Group insurance– Keyman insurance – Health
insurance and its types.
Annuities: Understand the concept of annuity – Different types of annuity plans –
Advantages And disadvantages of annuity –Annuity Vs Life Insurance –
SECTION-C
Policy Documents: Importance of a policy document – Format of a policy document –
Policy Schedule and its various components – Conditions and privileges in a policy
document – Duplicate policies.
Premium payment, policy lapse and revival: Different types of premium – Different factors
considered in calculating premium – Bonus in policies – Different types of bonus in life
insurance policies, Premium calculations – Surrender value and non–forfeiture options –
Revival of lapsed policies and its types
SECTION-D
Policy Claims: Different types of policy claims – Survival Benefits – Death Claims –
MaturityClaims – Submission of Proof of title at claim processing stage – Early Claims
&Nonearly Claims – Documents required for processing early claims – Death due to un–
natural causes or accidents – Nomination – Assignment––Waiver of evidence of title –
Claims Concession Clause and Extended Claims Concession Clause – Presumption of Death
– Insurance Riders – Accidental Death Benefit rider – Permanent Death Benefit Rider
103
Suggested Readings:
1. Periasamy, P., “Principles and Practice of Insurance”, 2010, Himalaya Publlication.
2. Sahoo, S.C. and Das, S.C., “Insurance Management”, 2010, Himalaya Publication.
3. Kotreshwar, G., “Risk Management– Insurance and Derivatives”, 2005, Himalaya
PublishingHouse.
4. Gopal Krishan, G., “Insurance Principles and Practice”, 1994, Sterling Publishers,
New Delhi.
5. Gupta, P.K., “Fundamentals of Insurance”, 2nd edition (2011), Himalaya Publications.
6. Niehaus, Harrington, “Risk Management and Insurance”, 2007, Tata McGraw–Hill
104
PAPER–II: PRINCIPLES AND PRACTICE OF GENERAL INSURANCE
Credits: 4-0-0

SECTION-A
Risk Mitigation Through General Insurance: Risks Faced by the Owner of Assets –
Exposureto Perils Nature of General Insurance, General Insurance Industry in India.
Insurance Forms: Proposal Forms, Cover Notes, Certificate of Insurance, Policy
Forms,Endorsements,Interpretation of Policies, Co–Insurance, Standard Policies.
Fire & Marine Insurance Coverages: Fire Insurance Coverages – Marine Insurance
Coverages –Typesof Marine Insurance Policies, – Duty & Increased Value Insurance.
SECTION-B
Reinsurance Recoveries– Functions of Salvage Association and Functions of Cargo
Surveyors.
Motor Insurance: Comprehensive Policy for Private Cars Loss on Damage – Liability to
ThirdParties, Medical Expenses – General Exception – Conditions – No Claims Bonus –
Transfer of Interest – The Schedule Comprehensive Policies on Commercial Vehicles
Comprehensive Policies on Motor Cycle
SECTION-C
Miscellaneous Coverages: Personal Accident insurance – health insurance – Burglary
insurance– Baggage insurance – Legal Liability insurance – Public & Product Liability
insurances – Professional Indemnity insurance – Workmen’s Compensation Insurance –
Fidelity Guarantee insurance – Banker‟s Indemnity insurance – Carrier’s Legal Liability
insurance – Jeweller’s Block insurance – Composite policies – Aviation insurance –
Engineering insurance – Rural Insurances – Micro insurance.
Specialised Insurances: Industrial All Risks insurance – Advance Loss of Profits insurance
–Oil & Energy Risks insurance – Satellite insurance.
105
SECTION-D
Underwriting: Objectives and approach – Underwriting policy – Reinsurance.
Rating and Premium: Classification of risks – Discrimination – Bonus / Malus – Claims
cost – acquisition cost – Management expenses – Classification of products – Premium –
Short period scales – Failure of consideration – Refund / return of premium – Advance
payment of premium,
Claims: Preliminary procedure – Loss minimization – Procedure – Claims Form –
Investigationand assessment – Surveyors and loss assessors – Claims documents –
Arbitration – Discharge vouchers – Post settlement actions – Recoveries – Salvage &
Loss minimization – Inhouse settlement.
Suggested Readings:
1. Gupta, P.K., “Principles and Practice of Non life Insurance”, 2006, Himalaya
Publications
2. Periasamy, P., “Principles and Practice of Insurance”, 2010, Himalaya Publication.
3. Gupta, P.K., “Insurance and Risk Management”, 2010, Himalaya Publication.
4. Gopal Krishan, G., “Insurance Principles and Practice”, 1994, Sterling Publishers,
New Delhi.
5. Niehaus, Harrington (2007), Risk Management and Insurance, Tata McGraw–Hill
106
PAPER–III: ACCOUNTING FOR INSURERS
Credits: 4-0-0

SECTION-A
Elementary Principles of Accounts: Basic Principles of Double Entry, Group Of
Accounts. Principle of Journal and Ledger, Cash Book , Trial Balance , Final Accounts,
Distinction betweenCapital and Revenue Expenditure ,Trading Account , Balance Sheet
Accounting Procedures –Premium Accounting: Accounting of Premium,Renewal
Premium,SSS Business Accounting Procedures.
SECTION-B
Application of Financial Management Concept in Insurance Industry:
Introduction – Different Financial Management Concepts, Assets Risks, Market Risks,
Realization Risk, Asset Liability Management, Cash Management, Capital Market Financial
Ratio in Life Insurance Industry.
SECTION-C
Introduction to Underwriting:InsuranceProfile of an Underwriter, Underwriting
Purpose& Objectives of Underwriting, Importance of Underwriting, The Underwriting
Process, Functions of Underwriting, Risk selection, Classification & Rating, Policy Forms.
Rate Making, Types of Underwriters, Underwriting Decisions, Policies on Preferred /
Standard / Sub–standard Basis, MonitoringUnderwriting Decisions.
SECTION-D
Reinsurance: Definition of reinsurance, utility of reinsurance, health insurance and
reinsurance models,products supported by reinsurers, white labelling, social reinsurance
annual reinsurance programme.
Suggested Readings:
1. Barnett, Samuel “ Life Insurance Accounting” ,2012, General Books
2. American Institute of Certified Public Accountants, “Deposit Accounting: Accounting
ForInsurance and Reinsurance Contracts”, 1998 , The Institute
3. Henns, John L , “Principles of Insurance Accounting” Mid America Publishing
Corporation
107
PAPER–IV: INSURANCE MARKETING
Credits: 4-0-0

SECTION-A
Insurance Industry In India– Introduction and History , An analysis of evolution of
Insurance in India, Dynamic Market Environment for Insurance in India, Authorities and
Regulatory Environment. Status Quo– The Indian Market vis–a–vis other Markets
SECTION-B
Life Insuarnce– Industry Outlook and major players, Market Opportunities And
Challenges:Empirical Results and Analysis. Urgent needs and Customer Segmentation,
Products, Pricing Criteria, DistributionChannels, Communication Strategy .
SECTION-C
Health Insurance– Industry Outlook and Major Players, Market Opportunities and
Challenges: Empirical Results and Analysis. Urgent needs and Customer Segmentation,
Products, Pricing Criteria,
SECTION-D
Distribution Channels, Communication Strategy.
Conclusion– Outlook for Life and Health Insurance Market in India , Summary of the Best
practices
Suggested Readings:
1. Dewan,Novi , “Indian Life and Health Insurance Industry– A Marketing Approach”,
2010,Gabler Edition Wissenschart
2. Allen, Sharon B and Goodwin, Dennis W “ Life and Health Insurance Marketing”,
1998, LifeOffice Management Association
3. Kravitz, Seth and Barinskiy, Lev “ Mastering Insurance Marketing”, 2010, Create
Space
108
GROUP–IV: INTERNATIONAL BUSINESS

PAPER–I: MANAGEMENT OF INTERNATIONAL BUSINESS OPERATIONS
Credits: 4-0-0

SECTION-A
International Business – nature, scope, structure and significance, Emergence of
multinational and Transnational corporations, Global business environment – social,
cultural, economic, political and ecological factors.
Cultural Contacts of Global Management, Understanding the Role of Culture –
Communicating Across Cultures, Cross Cultural Negotiations and Decision Making.
SECTION-B
Foreign Market Entry Modes: Direct and Indirect entry modes, choice of entry mode, FDI
and collaborative ventures, Managing collaborative ventures, Licensing, Franchising, and
other Contracts.
Mergers and acquisitions, Indian companies going global.
SECTION-C
Global Sourcing: Trends towards outsourcing, evolution of global sourcing, benefits and
challenges, risks in global sourcing and strategies for minimising risk.
Social Responsibilities: MNE Social Responsibilities, Efficiencies, Perspectives.
SECTION-D
Ethics, Technological Perspective, Foreign Corrupt Practices Act
Competitive Strategy and the International Business Environment. Designing Organizations
forInternational Environments
109
Suggested Readings:
1. Sundaram, Anant K. and Black, J. S., “The International Business Environment, 2nd
EditionPrentice Hall.
2. Hamilton, Leslie and Webster, Philip, “The International Business Environment”, 2nd
Edition(2012), OxfordUniversity press
3. Daniels, John; Radebaugh, Lee and Sullivan, Daniel, “International Business”, 13th
Edition(2011), Pearson Education.
4. Paul, Justin, “International Business”, 4th Edition (2008), PHI Learning.
5. SharanVyuptakesh, “International Business – Concept, Environment and
Strategy”,3rd Edition (2010), Pearson Education, Delhi.
6. Hill, Charles W.L. and Jain, Arun Kumar, “International Business – Competing in
the GlobalMarket Place”, 6thEdition (2011), The McGraw Hill Publishing Co. Ltd.,
New Delhi.
7. Cavusgil, S.T.; Knight Gary and Riesenberger, John, “International Business –
StrategyManagement and the New Realities”, 2ndEdition (2011), Pearson Education,
DorlingKindersley (India) Pvt. Ltd, Delhi.
110

PAPER–II: INDIA’s FOREIGN TRADE
Credits: 4-0-0

SECTION-A
Foreign Trade, Instruments of foreign trade, Import/export control, Exchange control in

India,importfinance (documentary credit), export financing,
Regulatory framework for export/ import operations. Export promotion incentives,
import/exportguarantees,
SECTION-B
Foreign remittances, technology transfer.
Crossborder banking arrangements – forms of International banking, NRI/NRO accounts,
cross border risk.
International monetary systems. International finance.
SECTION-C
Foreign Exchange Market: Nature of transactions in foreign exchange market and types of
players, convertibility of rupee, euro currency market, commercial rates of exchange,
exchange rate determination. Strategies of international business,
SECTION-D
International Investment: Types and significance of foreign investments, factors affecting
international investment, growth and dispersion of FDI, cross border mergers and
acquisitions, foreign investment in India,
Suggested readings:
1. Chaudari, B.K. and Agarwal, O.P., “Foreign Trade and foreign
exchange”, 2010,Himalaya Publication.
2. Daniels, John; Radebaugh, Lee and Sullivan, Daniel, “International
Business”,13th Edition (2011), Pearson Education.
3. Paul, Justin, “International Business”, 4th Edition (2008), PHI Learning.

4. C. Paul Hallwood and Ronald Macdonald, “International Money and
Finance”,3rd Edition (2000), Blackwell, OxfordU.K.
111
PAPER–III: INTERNATIONAL FINANCIAL MANAGEMENT
Credits: 4-0-0

SECTION-A
Foreign Exchange System: The Internationalization of Business and Finance, Alternatives
Exchange Rate System; International Monetary System, The European Monetary System.
Foreign Exchange Rate Determination: Introduction To Spot Market And Forward Market;
Setting The Equilibrium Spot Exchange Rate; Factors Affecting Currency Value; Bop
Approach And Asset Market Approach.
SECTION-B
Role of Central Bank In Determination Of Exchange Rates; Parity Conditions In
International Finance; Purchasing Power Parity.
Foreign capital budgeting decisions of an MNP: Ascertainment of Cash Outlay and Future
Cash Inflows for Parent and Subsidiary, Profitability Analysis of Project for Parent under
Different Situation.
SECTION-C
Country risk analysis: Country Risk Analysis, Measuring And Managing Political Risk,
Firms Specific Risk; Country Risk Analysis, Study Of Economic And Political Factors
Posing Risk, Country Risk Analysis In International Banking
SECTION-D
Measuring and Managing Various Exposures: Alternative Measures of Foreign Exchange
Exposure. Risk Hedging, Measuring and Managing Transaction Exposure; Measuring and
Managing OperatingExposure.
Foreign Exchange Risk Management; Foreign Exchange Instruments, Currency Futures and
OptionsMarket; Interest Rates and Currency Swaps; Interest Rate Forwards and Futures.
Suggested Readings:
1. Shapiro, Allan C “Multinational Financial Management”, 2003, John Wiley and Sons,
Singapore.
2. Apte P.G., “International Financial Management”, 2009,Tata McGraw Hill, India.
3. Bhalla, V.K., “International Financial Management”, 2008, Anmol Publications, India.
4. Eitman, Stonehill and Moffett, “Multinational Business Finance”, 2004, Pearson
Education, India.
112

PAPER–IV: INTERNATIONAL MARKETING
Credits: 4-0-0

SECTION-A
Over View of the World Business: Domestic V/s International Marketing; Benefits of Intl.
Marketing Trade Theories : Economic Development Barriers to International Marketing;
Role of GATT WTO, OSP,etc.,
SECTION-B
Global Business Environment, World Marketing Environment, Political/ Legal/ Cultural/
Social/ Psychological dimensions
SECTION-C
Planning for Intl. Mktg.– Overseas MR, IS, Foreign Market ,entry strategies, International
marketing Decisions–Product Branding, Packaging, Pricing, Distribution, Sales, Sales &
Promotion Decision strategies
SECTION-D
Foreign Trade in India– Regulation, Promotion & Development, Foreign Trade Control,
EXIM Policy, Organizational Setup. Export Documents and Procedures, Export Risk,
Insurance. Major problems of Indian Export
Suggested Readings:
1. Onkvisit, S and Shaw, J, “International Marketing–Analysis & Strategy”, 1993
2. Rajagopal, “International Marketing – Global Environment, Corporate Strategy, Case
Studies”;
Vikas Publications.
3. Onkvisit& Shaw, “International Marketing – Analysis & Strategy”, 2007, (PHI
Learning)

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FACULTY OF ECONOMICS & BUSINESS

SYLLABUS FOR THE BATCH FROM YEAR 2023 TO YEAR 2026

Bachelor of Commerce (B.Com.)

GURU NANAK DEV UNIVERSITY

(ii) Subject to change in the syllabi at any time.

Course Course Title L+T+P Total Total

ENC-151 English(Compulsory) 4+0+0 100 4

BCG–204 Commercial Laws 4+0+0 100 4

Course Code Course Title L+T+P Total Total

CourseCode Course Title L+T+P Total Total

Course L+T+P Total Total

BCG–512 Financial Market Operations 4+0+0 100 4

2. BANKING & INSURANCE

BCG–522 Insurance Services Management 4+0+0 100 4

3. COMPUTER APPLICATIONS & E–BUSINESS

BCG–532 E-Commerce 4+0+0 100 4

Course L+T+P Total Total

1. ACCOUNTING & FINANCE

BCG–611 Portfolio Management 4+0+0 100 4

BCG–612 Financial Services 4+0+0 100 4

2. BANKING & INSURANCE

BCG–622 Risk Management and Insurance 4+0+0 100 4

3. COMPUTER APPLICATIONS & E–BUSINESS

BCG–632 E-Marketing 4+0+0 100 4

B.Com. (Honours) (Semester III – VI) (Two Years Course)

ENC101: ENGLISH (COMPULSORY)

The syllabus is divided in four sections as mentioned below.

Paragraph Writing and English Grammar in Use (Units: 38-48)

Prose for Young Learners: Essays at Sr. No. 1, 2, 3, 5 and 6

nze-tzv ns/ gohfyne bJh jdkfJsK

gkm-eqw ns/ gkm-g[;seK

(T) g?oQk ouBk

BCG-102 w[ZYbh gzikph

gzikph Fpd-pDso L w[`Ybh ikD-gSkD

PHC-110: Punjab History & Culture (From Earliest Times to C 320)

Instructions for the Paper Setters:-

BCG–103: FINANCIAL ACCOUNTING

Instructions for the Paper Setters:-

Conceptual Frame Work for preparation and presentation of financial

BCG–104: BUSINESS ORGANISATION

Instructions for the Paper Setters:-

Stock Exchange – Function – Types – Working – Regulation of Stock Exchange in India.

1. Bhusan, Y.K. “Fundamentals of Business Organisation and Management”, 1980, Sultan

BCG–105: BUSINESS COMMUNICATION

Instructions for the Paper Setters:-

Note: Latest edition of text book may be used

BCG–106: BUSINESS STATISTICS

Instructions for the Paper Setters:-

BCG–107 COMPUTER FUNDAMENTALS

Instructions for the Paper Setters:-

1. Hunt, R., J. Shelley, Computers and Commonsense, Prentice Hall of India.

Note: Latest edition of text book may be used

ENC151: ENGLISH (COMPULSORY)

The syllabus is divided in four sections as mentioned below.

Personal letter Writing and English Grammar in Use (Units: 82-97)

Tales of Life (Guru Nanak Dev University, Amritsar) 7, 9, 10, 11, 12

Prose for Young Learners: Essays at Sr. No. 7, 8, 9, 10 and 11

BCG–202 Punjabi (Compulsory)

nze-tzv ns/ gohfyne bJh jdkfJsK

gkm-eqw ns/ gkm-g[;seK