SYLLABUS B.COM PART-I 2011-2012 EXAMINATION SCHEME OF STUDY Maximum Marks BC 101 Punjabi 100 Marks BC 101-A Punjab History & Culture (Special Paper in lieu of Punjabi) 100 Marks BC 102 English (Communication Skills) 50 Marks BC 103 Business Mathematics & Statistics 100 Marks BC 104 Financial Accounting 100 Marks BC 105 Business Regulatory Framework 100 Marks BC 106 Computer Applications in Business 100 Marks BC 107 Business Economics 100 Marks lnl +o+ u=l (==l) lnl +o+ u=l (==l) lnl +o+ u=l (==l) lnl +o+ u=l (==l) lnl +o+ u=l (==l) == = +oo n . m ln lu un oa =el .% = ln= n = ucu n== ln= n = ucu n== ln= n = ucu n== ln= n = ucu n== ln= n = ucu n== + ua u=l ln, (nu== a =la=a lnm ua = a ua=l= lnm lnn), u=l =lalnl, ul=1 (l= =u =l =, aa= lu ==, =n == = =a, ln=n = lon ol o)1 : =oal nalo = aa (nu== la lnm nn = a == lnm ul) (i) uaau (=aal n= = nn (=aa = nln= =u nalo) nu a == lnm ul, a alul lnm (=u+, :, ., +) (ii) ua u = un = 0=a1 . l=a (0) l=a = l=l == () u=l nll0= na, l=, 0ua a, 0ua n = 0ua lnl1 1 2 B.Com. Part-I Syllabus (e) an al an = =n=l au, an = 0uan = =a = =a nn, u=l 0uan = uca lu1 (n) n=a=a = n= au ulaan, = n==u1 (o) n=nal = au=a1 == +, : = . = na = c un1 = a = uuana =el o=le= = a = uuana =el o=le= = a = uuana =el o=le= = a = uuana =el o=le= = a = uuana =el o=le= + l=n l n = na = 0 n = ln n= (= lu le=) + = : l=n =oal = ln n=.==.=oal =u= a =a=al = 0n= =a= (= lu le=) + = .(i) uaau =aa = =aa u= = nln= l= lln lu l=n le= 0= ua l=ua =el l=o =1 (ii) ua = = 0n a u= un = 0=a1 +=+o = + . 0= l== l=a = na 0= aa== un1 :o = (i) == + = : = =a= ucun== lu u= = =l an = lola= l=al= ln=na1 leo un a + lu lanla= l=a= = uu 0= ol nla= o a1 x+=:o = (ii) == +, : = . = na = +o c un uc =a1 +ox:=:o = BC 101-A : PUNJAB HISTORY AND CULTURE (FROM EARLIEST TIME TO 1000 A. D.) (Special Paper in lieu of Punjabi Compulsory) Time Allowed : 3 hours Max. Marks : 100 Pass Marks : 35% INSTRUCTIONS FOR THE PAPER-SETTER The question paper will consist of five sections : A, B, C, D and E. Sections A, B, C and D will have two questions each from the respective sections of the syllabus and will carry 15 marks each. Section E which is compulsory will consist of 10 short- answer type questions of 40 marks from the entire syllabus. Each short answer type question will carry 4 marks. The candidates are required to give answer of each short answer type question in 50 words i.e. in 7-10 lines. INSTRUCTIONS FOR THE CANDIDATES Candidates are required to attempt one question each from the sections A, B, C and D and the entire section E. The candidates are required to attempt all the 10 short-answer type questions. The candidates are required to give answer of each short answer type question in 50 words i.e. in 7-10 lines. 3 B.Com. Part-I Syllabus SECTION-A 1. Physical features of the Punjab and their impact on History. 2. Sources of the ancient history of Punjab. 3. Harappan Civilization : Important places, script, town planning; Political, social, economic and religious life of the Indus Valley people. SECTION-B 4. The Indo-Aryans : Original home and settlement in Punjab, Social, Religious and Economic life during the Rig Vedic Age. Social, Religious and Economic life during the later Vedic age. 5. Teaching and impact of Buddhism and Jainism in the Punjab. 6. Alexander's invasion and its impact. SECTION-C 7. Punjab under Maurya. 8. The Kushans and their contribution to the Punjab. 9. The Punjab under the Gupta Emperors. SECTION-D 10. The Punjab under the Visdhana Emperors. 11. The Punjab from 7th Century to 1000 A.D. (A survey of political and socio- cultural History of Punjab). 12. Development of Art and Architecture upto 1000 A.D. SECTION-E Compulsory (10 Short-Answer Questions) Ten short-answer questions will be set from the entire syllabus. The candidates will attempt all the 10 questions. These questions will be based upon terms, concepts, institutions and historical sources within the purview of the syllabus. The answer to each of these questions will be of 50 words or in 7-10 lines and will carry 4 marks each. Thus the total marks of these questions will be 40. SUGGESTED READINGS 1. L.M. Joshi (ed.) : History and Culture of the Punjab, Patiala, Part-I, 1989 (3rd edition). 2. L.M. Joshi and Fauja Singh (ed.) : History of Punjab, Vol. I, Patiala, 1977. 3. Buddha Parkash : Glimpses of Ancient Punjab, Patiala, 1983. 4. R. N. Sharma : Life in Northern India, Delhi, 1966. 4 B.Com. Part-I Syllabus 5. R. S. Tripathi : History of Ancient India. 6. V. C. Pandey : Political and Cultural History of India. 7. Romila Thapar : A History of India, Vol. I, Penguin Book, 1966. 8. A. L. Bashem : The Wonder that was India. 9. Sukhninder Kaur Dhillon : The Religious History of Early Medieval Punjab. BC 102 : ENGLISH (COMMUNICATION SKILLS) Time Allowed : 3 hours Max. Marks : 50 Pass Marks : 35% COURSE CONTENT AND TESTING Text Prescribed (Literary) : Contemporary English Prose (OUP) edited by K.P.K. Menon The following stories/essays are not to be studied : (i) Uncle Podger Hangs a Picture (ii) Sweets (iii) Lectures (iv) The Position of Women in Ancient India (v) Self Portrait TESTING : Q. 1 (a) One essay-type question with an internal alternative on summary, theme, incident or character in about 250 words. (b) Five short answer questions to be attempted out of the given eight from the prescribed text in about 30 words each. (c) Comprehension of a prose passage of about 150 words from the prescribed text in the following way : (i) Three questions to test the comprehension of the passage. (ii) Meanings of two words/phrases italicized in the passage and use thereof in illustrative sentences. 5+5+5=15 Marks Q.2 Business Letters The students may be asked to write a letter of the following types with an internal alternative : (a) Placing an order (b) Cancelling an order (c) Complaints 5 B.Com. Part-I Syllabus (d) Reply to complaints (e) Asking for quotations (f) Status enquiry letters (g) Favourable/unfavourable reply to status enquiry (h) Seeking dealership of a particular product etc. 10 Marks Q.3 Preparing Advertisement Copies of the following types : (a) Classified Advertisements (b) Display advertisement for your products and services. The students should be asked to attempt one of the given two advertisements. 6 Marks Q.4 Resume Writing The nature of the job should be specified so as to enable the students to prepare their resume accordingly. 7 Marks Q.5 Grammar and Vocabulary (a) Idioms and Phrases (Meaning and Usage) (b) Synonyms and Antonyms (c) Expanding abbreviations and acronyms pertaining to Commerce, Business, Economics. The students should be asked to attempt four of the given six from part (a) and eight out of the given ten from part (b) and part (c) each. 4+4+4=12 Marks BC 103 : BUSINESS MATHEMATICS & STATISTICS Time Allowed : 3 Hours Max. Marks : 100 Pass Marks : 35% INSTRUCTIONS FOR THE PAPER-SETTER The question paper will consist of five sections : A, B, C, D and E. Sections A, B, C and D will have two questions from the respective sections of the syllabus and will carry 15 marks each. Section E will have one question having 12 short answer type questions (including at least four numerical type questions) of four marks each which will cover the entire syllabus uniformly. INSTRUCTIONS FOR THE CANDIDATES Candidates are required to attempt one question each from sections A, B, C and D of the question paper and 10 short answer type questions (answer to be around 50 words each) from section E. 6 B.Com. Part-I Syllabus SECTION - A Matrices and Determinants : Definition of a matrix; Types of matrices; Algebra of matrices; Properties of determinants; Calculation of values of determinants upto third order; Adjoint of a matrix, elementary row or column operations; Finding inverse of a matrix through adjoint and elementary row or column operations; Solution of a system of linear equations having unique solution and involving not more than three variables. Compound Interest and Annuities : Certain different types of interest rates; Concept of present value and amount of a sum; Types of annuities; Present value and amount of an annuity, including the case continuous compounding; Valuation of simple loans and debentures; Problems relating to sinking funds. SECTION-B Linear ProgrammingFormulation of LPP : Graphical method of solution; Problems relating to two variables including the case of mixed constraints; Cases having no solution; multiple solutions, unbounded solution and redundant constraints. Simplex MethodSolution of problems upto three variables, including cases of mixed constraints; Duality; Transportation Problem and Assignment Problem. SECTION-C Introduction to Statistics-Definition, Importance and Limitations. Functions and scope. Measures of Central Tendency : Mean, Median, Mode. Analysis of Time Series : Causes of variations in time series multiplicative models; Determination of trends, Moving averages method and method of least squares (including linear, second degree, parabolic and exponential trends); Computation of seasonal-indices by simple averages, ratio-trend, ratio-to-moving average and link relative methods. SECTION-D Correlation : Meaning, types and measurement of correlation (Karl Pearson's methods and Spearman's rank correlation). Regression; Meaning, Regression Equation of X on Y and Y on X. Forecasting Methods : Forecasting concept, types and importance; General approach to forecasting; Methods of forecasting; Forecasting demand; Industry Vs. Company sales forecasts; Factors affecting company sales. 7 B.Com. Part-I Syllabus BC 104 : FINANCIAL ACCOUNTING Time Allowed : 3 Hours Max. Marks : 100 Pass Marks : 35% INSTRUCTIONS FOR THE PAPER-SETTER The question paper will consist of five sections : A, B, C, D and E. Sections A, B, C and D will have two questions from the respective sections of the syllabus and will carry 15 marks each. Section E will have one question having 12 short answer type questions (including at least four numerical type questions) of four marks each which will cover the entire syllabus uniformly. INSTRUCTIONS FOR THE CANDIDATES Candidates are required to attempt one question each from sections A, B, C and D of the question paper and 10 short answer type questions (answer to be around 50 words each) from section E. SECTION-A Accounting : Meaning Scope and Importance, Branches of Accounting, Accounting Concepts and Conventions, Double Entry System, Preparation of Journal, Subsidiary Books including Cash Book, Ledger, Trial Balance, Preparation of Final Accounts of Sole Traders and Partnership Firms. SECTION-B Distinction between Capital and Revenue items, Accounting Standards : Concept, need and developments in India. Standards in India. Errors and their Rectification; Bank Reconciliation Statement, Depreciation Methods and Accounting including AS-6, Accounts of non-trading concerns including Hospital and Educational Institutions. SECTION-C Accounts relating to Partnership : Admission, Retirement and Death of a Partner, Dissolution of Partnership including Garner Vs. Murray rule, Amalgamation of Firms, Sale of firm to a Company and Conversion of a firm in a company, Gradual Realisation of Assets and Piece Meal Distribution. SECTION-D Branch Accounts, Accounting for Packages and Empties, Insurance Claims, Stock. Valuation and AS-2, Hire Purchase and Instalment. BOOKS RECOMMENDED 1. M.C. Shukla & T.S. Grewal : Advanced Accounts 2. R.L. Gupta : Advanced Accounts 3. S.N. Maheswari : Advanced Accounting 8 B.Com. Part-I Syllabus 4. V.P. Sharma & Others : Advanced Accouting 5. A.K. Dhir : Advanced Accouting BC 105 : BUSINESS REGULATORY FRAMEWORK Time Allowed : 3 Hours Max. Marks : 100 Pass Marks : 35% INSTRUCTIONS FOR THE PAPER-SETTER The question paper will consist of five sections : A, B, C, D and E. Sections A, B, C and D will have two questions from the respective sections of the syllabus and will carry 15 marks each. Section E will have one question having 12 short answer type questions (answer to be around 50 words each) of four marks each which will cover the entire syllabus uniformly. INSTRUCTIONS FOR THE CANDIDATES Candidates are required to attempt one question each from the sections A, B, C and D of the question paper and 10 short answer type questions (answer to be around 50 words each) from section E. SECTION-A Law of Contract (1872) : Nature of contract, Classification; Offer and acceptance; Capacity of parties to contract; Free consent; Consideration; Legality of object; Agreements declared void; Performance of contract; Discharge of contract; Remedies for breach of contract. SECTION-B Special Contracts : Indemnity; Guarantee; Bailment and Pledge; Agency. Sales of Goods Act 1930 : Formation of Contracts of sale; Goods and their classification, price; conditions and warranties; Transfer of property in goods; Performance of the contract of sales; unpaid seller and his rights, sale by auction; Hire purchase agreement. SECTION-C Negotiable Instrument Act 1881 : Definition of negotiable instruments, Features; Promissory note; Bill of exchange and cheque; Holder and holder in the due course; Crossing of a cheque, Types of Crossing; Negotiation; Dishonour and discharge of negotiable instrument. SECTION-D The Consumer Protection Act 1986 : Salient features, Grievance redressal machinery. Environment Protection Act 1986, Introduction to RTI, IPR and Cyber Laws. 9 B.Com. Part-I Syllabus BOOKS RECOMMENDED 1. Singh, Avtar : The Principles of Mercantile Law. 2. Kuchhal M.C. : Business Law. 3. Kapoor, N. D. : Business Laws. 4. Chandra, P. R. : Business Law, Galgotia, New Delhi. 5. Sharma, V. K. : Business Laws BC 106 : COMPUTER APPLICATIONS IN BUSINESS Time Allowed : 3 Hours Max. Marks : 100 Theory : 70 Practical : 30 INSTRUCTIONS FOR THE PAPER-SETTER The question paper will consist of five sections : A, B, C, D and E. Sections A, B, C and D will have two questions from the respective sections of the syllabus and will carry 10 marks each. Section E will have one question having 12 short answer type questions (answer to be around 35 words each) of three marks each which will cover the entire syllabus uniformly. INSTRUCTIONS FOR THE CANDIDATES Candidates are required to attempt one question each from sections A, B, C and D of the question paper and 10 short answer type questions (answer to be around 35 words each) from section E. INSTRUCTIONS FOR THE PRACTICAL EXAMINATIONS The students would be required to solve any one problem out of two set by the examiner based on the packages covered in the syllabus. SECTION-A Computer : Introduction, Functions and Classification of Computer, Overview of Software and Hardware, Input and Output devices, Computer Memory : RAM, ROM, Number System and its Inter Conversion. Introduction to Operating System, DOS and WINDOWS, Working with files and folder, Understanding the control panel, Opening and exiting Windows application, Copying and moving files and folders using windows explorer. SECTION-B Introduction to MS Word : Basic Features, Starting and exiting word, Creating, Editing and Saving a Word document, Inserting Pictures and Symbols, Working with text, Creating a Table, Formatting Documents, Previewing and Printing Documents, Introduction to MS Power Point : Power Point Basics, Creating and Saving, 10 B.Com. Part-I Syllabus Presentations, Inserting Pictures and Graphics, Inserting slides from other Presentations, Slide Show View. SECTION-C Introduction to MS Excel : Creating spread sheets by entering text formulas and numbers. Introduction to financial functions in Excel, Making Graphs in Excel, Sorting data in Excel, Conditional calculation using IF, IF....AND if OR. Basic introduction to Internet and its applications : Search Engines and e-mail. SECTION-D Computerized Accounting : Introduction and advantages, use of Accounting Package; TALLY for Journalizing and posting business transactions; creating vouchers, preparing Trial Balance and Final Accounts and Bank Reconciliation Statement. BOOKS RECOMMENDED 1. Microsoft Office 2000 Complete, BPB Publications. 2. Alexis Leon, Mathews Leon: Introduction to Computers with MS Office 2000, Tata McGraw. 3. Implementing Tally, BPB Publications. 4. PC Complete, BPB Publications. 5. Jana Calabria : Windows 986 in 1, Prentice Hall. BC 107 : BUSINESS ECONOMICS Time Allowed : 3 Hours Max. Marks : 100 Pass Marks : 35% INSTRUCTIONS FOR THE PAPER-SETTER The question paper will consist of five sections : A, B, C, D and E. Sections A, B, C and D will have two questions from the respective sections of the syllabus and will carry 15 marks each. Section E will have one question having 12 short answer type questions (answer to be around 50 words each) of four marks each which will cover the entire syllabus uniformly. INSTRUCTIONS FOR THE CANDIDATES Candidates are required to attempt one question each from sections A, B, C and D of the question paper and 10 short answer type questions (answer to be around 50 words each) from section E. SECTION-A Consumer behaviour : Utility approach, A brief outline of law of diminishing marginal utility and law of equi-marginal utility, Indifference curve approach : 11 B.Com. Part-I Syllabus Consumer equilibrium, income, price and substitution effects. Law of demand, derivation of law of demand based on utility analysis and indifference curve analysis; Elasticity of Demand Concept, Price elasticity of demand and its measurement. SECTION-B Concept of production function, Breakeven analysis, profit forecasting in short run. Law of variable proportion, Returns to scale, Internal and external economies and diseconomies. Concept of total, average and marginal revenue and elasticity of demand. Isoquant technique and producer's equilibrium. SECTION-C Price determination under perfect competition, monopoly and monopolistic competition and oligopoly : price policy; pricing in public sector enterprises. SECTION-D Introduction to Macro Economics and its importance, National Income : Methods and problems of measurement particularly in underdeveloped countries. Classical theory of Employment and Say's Law of Market, Keynesian Theory of Income, Output and Employment. BOOKS RECOMMENDED 1. M. L. Seth : Principles of Economics 2. Stonier and Hague : A Text Book of Economics 3. K. K. Sharma and others : Business Economics Laser Type-Setting By : Computer Lab, Department of Distance Education, Punjabi University, Patiala