B.
COM PROFESSIONAL SECOND SEMESTER
Paper
Marks
Periods
Theory Practical
BCP 201
Functional Punjabi
100
BCP 202
Business Environment
100
BCP 203
Computerized Financial Accounting
100
BCP 204
Managerial Concepts and Business Ethics
100
BCP 205
Seminar
50
BCP 206
Viva-Voce
50
[Link] PROFESSIONAL FOURTH SEMESTER
Paper
Marks
Periods
BCP 401
BUSINESS FINANCE
100
BCP 402
COST ACCOUNTING
100
BCP 403
INCOME TAX
100
BCP 404
QUANTITATIVE TECHNIQUES FOR
BUSINESS - II
100
BCP 405
WORKSHOP ON QUANTITATIVE
TECHNIQUES FOR BUSINESS
50
BCP 406
WORKSHOP ON INCOME TAX
50
SYLLABUS
[Link]. PART-II
FOR 2012-13, 2013-14, 2014-15
SCHEME OF STUDY
Semester-IV
Semester Wise Papers
Marks
BC -401: Punjabi/ Punjab History and Culture
BC -402: English(Communication Skills)
BC -403: Principles of Business Management- II
BC -404 Corporate Accounting- II
BC -405: Auditing Practices
BC -406 Income Tax Law II
BC -407 Business Environment
50
50
100
100
100
100
100
VOCATIONAL SUBJECTS:
STREAM - I Office Management & Secretarial Practice
BC -408: Typing and Shorthand
STREAM - II Tax Procedure and Practice
BC -409Customs - Procedure and
100
100
Practice
STREAM - III Principles and Practices of Insurance
BC -410 Group Insurance and Retirement
STREAM IV Computer Applications
BC -411Database Management System
Lab:Practical based on Paper BC -411
Benefits
100
60
40
BC 404: Corporate Accounting -II
Time allowed: 3 hours
Pass Marks: 35%
Periods per week: 6
Max Marks: 100
Theory: 80
Assessment: 20
Instructions for Paper-Setters/Examiners
The question paper covering the entire course shall be divided into three sections as follows:
Section-A
It will consist of 10 very short answer questions with answers to each question up to five
lines in length. All questions shall be compulsory. Each question shall carry 2 marks; total weight
of the section shall be 20 marks.
Section-B
It will consist of essay type questions with answers to each question up to 4-5 pages in
length. Four questions shall be set by the examiner from Part-I of the syllabus and the candidate
shall be required to attempt two. Each question shall carry 15 marks; total weight of the section
shall be 30 marks.
Section-C
It will consist of essay type questions with answers to each question up to 4-5 pages in
length. Four questions shall be set by the examiner from Part-II of the syllabus and the candidate
shall be required to attempt two. Each question shall carry 15 marks; total weight of the section
shall be 30 marks.
UNIT - I
Amalgamation, absorption, merger and reconstruction, Accounting for
amalgamation of companies as per Indian Accounting Standard 14; Accounting for internal
reconstruction.
UNIT - II
Liquidation Accounts; Accounts of banking companies and insurance companies;
Investment Accounts; Valuation of goodwill and shares.
Suggested Readings:
1. [Link]: Corporate Accounting
2. [Link]: Corporate Accounting
3. VK Goyal: Corporate Accounting
4. Nirmal Gupta: Corporate Accounting for [Link] II
BCP 203:
Computerized Financial Accounting
Time Allowed : 3 Hrs.
Max. Marks : 100
Theory :60
Internal Assessment : 40
Instructions for Paper-Setters/Examiners
The question paper covering the entire course shall be divided into three sections as follows:
Section-A
It will consist of 10 very short answer questions with answers to each question up to five
lines in length. All questions shall be compulsory. Each question shall carry two marks; total
weightage of the section shall be 20 marks.
Section-B
It will consist of essay type questions with answers to each question up to 4-5 pages in
length. Four questions shall be set by the examiner from Part-I of the syllabus and the candidate
shall be required to attempt two. Each question shall carry ten marks; total weightage of the
section shall be 20 marks.
Section-C
It will consist of essay type questions with answers to each question up to 4-5 pages in
length. Four questions shall be set by the examiner from Part-II of the syllabus and the candidate
shall be required to attempt two. Each question shall carry ten marks; total weightage of the
section shall be 20 marks.
UNIT-I
Computerised Accounting: its meaning, Features, Limitations and Advanatges, Advanatges of
Manual Accounting versus Computerised Accounting: Fundamental aspects, Modules and
Auditing of Computerised Accounting: Development of Computerised Accounting system,
Computer Programmes for Accounting, Methods of System Development, BRS in Computerised
Sysytem
UNIT-II
Application of latest Tally: Company Creation, Configuring Tally, Creating Masters,
Accounting Vouchers in Tally: Contra Voucher, Payment Voucher, Receipt Voucher, Credit
Notes, Debit Notes, Journal Voucher, Purchase Voucher, Sales Voucher, Memorandum Voucher,
Optional Voucher, Post Dated Vouchers, Alteration, Deletion and Printing of Vouchers, Cheque
Printing. Accounting Report Display in Tally: Balance Sheet, Profit and Loss Account, Trial
Balance.
Suggested Books:
1. Computerized Accounting by Bassett
[Link] PROFESSIONAL FOURTH SEMESTER
BCP-401
BUSINESS FINANCE
Time Allowed : 3 Hrs.
Max. Marks : 100
Theory : 60
Internal Assessment : 40
Instructions for Paper-Setters/Examiners
The question paper covering the entire course shall be divided into three sections as follows:
Section-A
It will consist of 10 very short answer questions with answers to each question up to five
lines in length. All questions shall be compulsory. Each question shall carry two marks; total
weight of the section shall be 20 marks.
Section-B
It will consist of essay type questions with answers to each question up to 4-5 pages in
length. Four questions shall be set by the examiner from Part-I of the syllabus and the candidate
shall be required to attempt two. Each question shall carry ten marks; total weight of the section
shall be 20 marks.
Section-C
It will consist of essay type questions with answers to each question up to 4-5 pages in
length. Four questions shall be set by the examiner from Part-II of the syllabus and the candidate
shall be required to attempt two. Each question shall carry ten marks; total weight of the section
shall be 20 marks.
Unit-I
Business Finance: Meaning, Function, Scope; Profit vs. Wealth Maximization; Cost of Capital:
Significance and Computation of Different Types of Cost of Capital; Capital Structure: Theories
and Determinants. Leverage: Operating, Financial and Composite Leverage.
Unit-II
Working Capital: Nature of Working Capital, Significance of Working Capital, Operating Cycle
and Factors Determining the Working Capital Requirements. Management of Working Capital;
Management of Cash, Management of Receivables, Management of Inventories. Dividend
policies: Issues in Dividend Policies; Forms of Dividends, Determinants.
Suggested Readings:
1. Financial Management by Khan & Jain
2. Principles of Corporate Finance by Brealey & Meyers
3. Corporate Finance by Ross, Waterfield & Jaffe
4. Financial Management by I.M. Pandey
BCP-402
COST ACCOUNTING
Time Allowed : 3 Hrs.
Max. Marks : 100
Theory :60
Internal Assessment : 40
Instructions for Paper-Setters/Examiners
The question paper covering the entire course shall be divided into three sections as follows:
Section-A
It will consist of 10 very short answer questions with answers to each question up to five
lines in length. All questions shall be compulsory. Each question shall carry two marks; total
weight of the section shall be 20 marks.
Section-B
It will consist of essay type and numerical questions. Four questions, two theory and two
numerical, shall be set by the examiner from Part-I of the syllabus and the candidate shall be
required to attempt two. Each question shall carry ten marks; total weight of the section shall be
20 marks.
Section-C
It will consist of essay type and numerical questions. Four questions, two theory and two
numerical, shall be set by the examiner from Part-II of the syllabus and the candidate shall be
required to attempt two. Each question shall carry ten marks; total weight of the section shall be
20 marks.
Unit I
Introduction: Meaning and Nature of Cost Accounting, Cost Concepts and Classification;
Methods and Techniques, Accounting for Material : Concepts and Techniques of Material
Control, Pricing of Material Issues; Accounting of Labour : Methods of Wage Payments,
Labour Turnover, Idle Time and Overtime.
Unit II
Overheads: Classification, Allocation and Apportionment; Operation Costing; Job Costing; Batch
Costing; Contract Costing; Process Costing ( including Accounting for Joint Product and By
product) ; Activity Based Costing
Suggested Readings:
1. Cost Accounting & Costing Method by H.J. Wheldon
2. Cost Accounting by N.K. Prasad
3. Fundamentals of Cost Accounting by H.V. Jhamb
4. Cost accounting -Principles and Practices by Dutta55