B.

Com

Semester Subject Code Subject

Sem-I BCG–101 English (Compulsory)
Sem-I BCG–102 Punjabi Compulsory / Basic Punjabi
Sem-I BCG–103 Financial Accounting
Sem-I BCG–104 Business Organisation
Sem-I BCG–105 Business Communication
Sem-I BCG–106 Business Statistics
Sem-I BCG–107 Computer Fundamentals
Sem-III BCG–301 English (Compulsory)
Sem-III BCG–302 Punjabi Compulsory / Basic Punjabi
Sem-III BCG–303 Corporate Accounting
Sem-III BCG–304 Company Law
Sem-III BCG–305 Financial Management
Sem-III BCG–306 International Business
Sem-III BCG–307 Business Environment
Sem-V BCG–501 English (Compulsory)
Sem-V BCG–502 Punjabi Compulsory / Basic Punjabi
Sem-V BCG–503 Management Accounting
Sem-V BCG–504 Cost Accounting
Sem-V BCG–505 Operations Research
Sem-V BCG–506 Specialisation Course 1
Sem-V BCG–507 Specialisation Course 2
 LESSON PLAN B.COM. SEMESTER-I
ENGLISH

July 2017
Contents Books Plan Activity Assignment
1.Short stories Tales of life Story no. 1 Reading in class Tests from each
textbook
carrying 10
marks each
2.Essays PROSE FOR Essay no. 1 Oral tests
YOUNG
LEARNERS
3.Grammar English Grammar Unit 1 to 5 Practice of
in use by Raymond exercises given
Murphy
August 2017
Books Plan Activity Assignment
Tales of life Story no. 1 & 2 Loud reading Class tests and oral
revision

Prose for young Essay no. 2 Discussion of back exercises

learners
English Unit 6 to12 Practice of grammar
Grammar
September 2017
Books Plan Activity Assignment
Tales of life Story no. 5 Back exercises to be discussed Regular class tests
and composing of
long questions
Prose for young Essay no. 3 & Back exercise to be discussed
learners no.5
English grammar Unit 13 to 30 Practice of grammar exercises
October 2017
Books Plan Activity Assignment
Tales of life Story no. 6 Back exercises to be discussed Long questions based
on syllabi and test of
complete grammar
exercises
Prose for young Essay no. 6 Reading of essays thoroughly
learners
English grammar Unit 31 to 48 Practice of grammar
November 2017
Books Plan Activity
3 Books Discussion on current affairs Class tests
University examination Revision
preparation
 LESSON PLAN B.COM. SEMESTER-I

GENERAL PUNJABI

ਆਤਮਅਨਾਤਮ ਗਿਗਦਆਰਥੀਆਂਇਸਸਮ੄ਸਟਰਗਿਿੱ ਚਇਸ਩ਾਠ਩ੁਸਤਕਗਿਿੱ ਚੋਂਕਗਿਤਾ ਸਮਾਂ

ਿਾਲਾਭਾਗਕਰਿਾਇਆਜਾਿ੃ਗਾ|
1-3 ਗਦਨ
1. ਪ੍ਾ੅ਮ੅ਹਣਗਸਿੰ ਘ

ਗਗਅਾਾਨਮਾਲਾ 1-3 ਗਦਨ

1 ਩ਹੀਆ਩ਦਸ਼
ੂ ਣ

ਗਨਸ਼ਕਰਸ਼
1.ਸ੄ਦਾਂਤ੃ਸਬਜਾਂ
2.ਖਾਨਗਾਹੀਦੀਿਾਬਾਲਦੀਏ
ਕਗਿਤਾਿਾਦਾਗਿਸ਼੄ਗਤਸਰ੅ਕਾਰਾਂਦਾਅਗਧਅਾ੄ਨਕਰ੅

ਆਤਮਅਨਾਤਮ 2ਅਗਿ੍ਤਾਪ੍ਾੀਤਮ 1-3 ਗਦਨ

ਗਗਆਨਮਾਲਾ 2.ਭਰੂਣਹਿੱ ਗਤਆਦ੃ਦਸ਼

੃ ਗਿਿੱ ਚ

1-3 ਗਦਨ
ਗਨਸ਼ਕਰਸ਼ 1ਅਗਿ੍ਤਾਪ੍ਾੀਤਮਦੀਆਂਕਗਿਤਾਿਾਂਅਿੰ ਨਦਾਤਾਅਤ੃ਅਿੱਜਆਖਾਂਿਾਗਰਸ
ਸ਼ਾਹਨੂਿੰਦ੃ਥੀਗਮਕਸਰ੅ਕਾਰਾਂ ਦਾ ਅਗਧਐਨ ਕਰ੅
2
ਭਰੂਣਹਿੱ ਗਤਆਦ੃ਦ੃ਸ਼ਗਿਚਗਨਬਿੰ ਧਦਾਸਾਰਆ਩ਣ੃ਸ਼ਬਦਾਂਗਿਿੱ ਚਗਿਖ੅|
ਆਤਮਮਅਨਾਤਮ 3ਗਸ਼ਿਕੁਮਾਰਬਟਾਲਿੀ 1-3 ਗਦਨ

ਗਗਆਨਮਾਲਾ 3 ਨਾਰੀਸ਼ਕਤੀ

1-3 ਗਦਨ
ਗਨਸ਼ਕਰਸ਼ 1ਲੂਣਾਅਤ੃ਜੀਚਾਹ੃਩ਿੰਛੀਹ੅ਜਾਿਾਂਕਗਿਤਾਿਾਂਦਾਗਿਸ੃ਿਸਤੂਗਤਆਰਕਰ
ਿਾਇਆਗਗਆ|
2ਨਾਰੀਸ਼ਕਤੀਗਨਬਿੰ ਧਦਾਗਿਸ਼ਾਿਸਤੂਗਤਆਰਕਰਿਾਇਆਜਾਿ੃ਗਾ|
ਆਤਮਅਨਾਤਮ 4 ਸੁਰਜੀਤ਩ਾਤਰ 1-3 ਗਦਨ

ਗਗਆਨਮਾਲਾ 4ਿਾਤਾਿਰਣੀ਩ਦੂਸ਼ਣਅਤ੃ਮਨੁਿੱਖ

ਗਨਸ਼ਕਰਸ਼ 1ਸੁਰਜੀਤ਩ਾਤਰਦੀਆਂਕਗਿਤਾਿਾਂਹੁਣਘਰਾਂਨੂਿੰ਩ਰਤਣਾਂਅਤ੃ਸਨੁਿੰ ੇ ਸੁਿੰ ਨੇ 1-3 ਗਦਨ

ਰਾਹਾਂ
‘ਤ੃ਕ੅ਈਕ੅ਈ਩੄ੜਹ੄ਦਾਨਕਸਲੀਗਿ੍ਸ਼ਟੀਤੋਂਮੁਿਾਂਕਣਕੀਰਾਜਾਿ੃ਗਾ|
2 ਿਾਤਾਿਰਣੀ਩ਦੂਸ਼ਣਅਤ੃ਮਨੁਿੱਖਗਨਬਿੰ ਧਦਾਸਾਰਗਲਖ੅|

ਆਤਮਅਨਾਤਮ 5਩ਾਸ਼ 1-3 ਗਦਨ

ਗਗਅਾਾਨਮਾਲਾ 5ਏਡਜ 1-3 ਗਦਨ

1
ਗਨਸ਼ਰਕਰਸ਼ ਩ਾਸ਼ਦੀਆਂਕਗਿਤਾਿਾਂਇਨਕਾਰਅਤ੃ਮ੃ਰਤ
੃ ੋਂਆਸਨਾਕਗਰ਑ਕਗਿਤਾਿਾਂ
ਦਾਨਕਸਲੀਲਗਹਰਦ੃਩ਗਰ਩੃ਖਗਿਿੱ ਚਅਗਧਐਨ|
2ਏਡਜਗਨਬਿੰ ਧਦਾਸਾਰਆ਩ਣ੃ਸ਼ਬਦਾਂਗਿਿੱ ਚਗਲਖ੅|
ਗਿਅਾਾਕਰਨ 1 ਩ਿੰ ਜਾਬੀਧੁਨੀਗਿਉਂਤ

1-4 ਗਦਨ
ੳ.ਸਿਰਦੀ਩ਗਰਭਾਸ਼ਾ
ਅ. ਸਿਰਦੀਆਂਗਕਸਮਾਂ
ੲ. ਉਚਾਰਨਅਿੰ ਗ

਩੄ਰਾਰਚਨਾ 1-3 ਗਦਨ

਩੄ਰਾਰਚਨਾਕੀਹ੄?
ਚਿੰ ਗੀ਩੄ਰਾਰਚਨਾਦ੃ਗੁਣ |

ਗਨਸ਼ਕਰਸ਼
1ਸਿਰਉ਩ਰਨੋਟਗਲਖ੅|
2ਗਿਗਦਆਰਥੀਅਤ੃ਅਨੁਸ਼ਾਸਨਦ੃ਗਿਸ਼੃ ‘ਤ੃਩੄ਰਾਰਚਨਾਕਰ੅
ਗਿਅਾਾਕਰਨ ਸ.ਗਿਅਿੰ ਜਨਦੀ਩ਗਰਭਾਸ਼ਾ
1-5 ਗਦਨ
ਹਗਿਅਿੰ ਜਨਦੀਆਂਗਕਸਮਾਂ
ਕਸੁਰਪ੍ਣਾਲੀ

ਅਣਗਡਿੱ ਠਾ਩੄ਰਾ ਅਣਗਡਿੱ ਠਾ਩੄ਰ੃ਦਾਅਗਭਆਸਕਰਿਾਇਆਜਾਿ੃ਗਾ| 1-3 ਗਦਨ

ਗਨਸ਼ਕਰਸ਼ ਧੁਨੀਗਿਉਂਤਉ਩ਰਨੋਟਗਿਖ੅|
 ਩ਿੰ ਜਾਬੀਭਾਸ਼ਾਅਤ੃ਉ਩ਭਾਸ਼ਾ
ਗਿਅਾਾਕਰਨ ੳ.ਭਾਸ਼ਾਅਤ੃ਉ਩ਭਾਸ਼ਾਗਿਚਅਿੰ ਤਰ
ਅ.ਭਾਸ਼ਾਿਿੰ ਨਗੀਆਂ
ੲ਩ਿੰ ਜਾਬੀਦੀਆਂਉ਩ਭਾਸ਼ਾਿਾਂਅਤ੃ਉਹਨਾਂਦ੃਩ਛਾਣਗਚਨ 1-6 ਗਦਨ

ਸਟਕਸਾਲੀਭਾਸ਼ਾ

ਗਨਸ਼ਕਰਸ਼ ਭਾਸ਼ਾਅਤ੃ਉ਩ਭਾਸ਼ਾਦ੃ਅਿੰਤਰਨੂਿੰਸ਩ਸ਼ਿੱ ਟਕਰਦ੃ਹਏ

੅ ਉ਩ਭਾਸ਼ਾਿਾਂਦ੃਩ਛਾ
ਣਗਚਿੰ ਨਗਨਸ਼ਗਚਤਕਰ੅

ਗਿਅਾਾਕਰਨ ਮਾਤਭਾਸ਼ਾ 1-5 ਗਦਨ

ੳ.ਮਾਤਭਾਸ਼ਾਕੀਹੁਿੰ ਦੀਹ੄?
ਅ,ਮਾਤਭਾਸ਼ਾ਩ੜਨੀਗਕ਑ਜਰੂਰੀਹ੄?
ੲ. ਮਾਤਭਾਸ਼ਾਦ੃ਅਗਧਐਨਦੀਆਂਕੀਸਮਿੱ ਗਸਆਿਾਂਹਨ?

ਗਨਸ਼ਕਰਸ਼ ਮਾਤਭਾਸ਼ਾਦ੃ਅਗਧਐਨ ‘ਤ੃ਨੋਟਗਲਖ੅|

ਗਿਆਕਰਨ ਦੂਜੀਭਾਸ਼ਾ
ੳ. ਦੂਜੀਭਾਸ਼ਾਕੀਹੁਿੰ ਦੀਹ੄?
ਅਦੂਜੀਭਾਸ਼ਾ਩ੜਨੀਗਕੳਜਰੂਰੀਹ੄? 1-4 ਗਦਨ
ੲਦੂਜੀਭਾਸ਼ਾਦ੃ਅਗਧਐਨਦੀਆਂਸਮਿੱ ਗਸਆਿਾਂ ‘ਤ੃ਨੋਟਗਲਖ੅

ਗਨਸ਼ਕਰਸ਼ ਦੂਜੀਭਾਸ਼ਾ‘ਤ੃ਨੋਟਗਲਖ੅|
 LESSON PLAN B.COM. SEMESTER -I
BASIC PUNJABI

jwx pCwx ies ivc ividAwrQIAW nUM smW

pMjwbI dI mùFlI isiKAw
id`qI jwvygI qW jo auh pMjwbI
dI vrxmwlw Aqy Sbd
bxqr nUM cMgI qrHW smJ
skx
1.pYNqI A`KrI
ivAwkrn 2.pYr ivc ibMdI vwly A`Kr 1-6 idn
3.lgW mwqrW
ividAwrQIAW nuM pYNqI A`KrI
bwry not ilKx leI id`qw 1-6 idn
jwvygw
inSkrS klws ivc pYNqI A`KrI dw
tYst ilAw jwvygw
ivAwkrn lgwKr (ibMdI, it`pI, A`Dk) 1-6 idn
pYr ivc pYx vwly A`Kr
pYNqI A`KrI dI qrqIb Aqy
bxqr bwry pRSn 1-6 idn
inSkrS pYr ivc pYx vwly A`KrW bwry
klws tYst ilAw jwvygw
ivAwkrn ivSrwm icMnHW dI vrqoN 1-6 idn
nWv
pVnWv, ivSySx
ivSrwm icNnHW bwry klws
inSkrS tYst ilAw jwvygw 1-3 idn
ivAwkrn ikirAw 1-3 idn
ilMg Aqy vcn
ilMg Aqy vcn bwry klws
iNnSkrS tYst ilAw jwvygw 1-6 idn
ividAwrQIAW nUM nWv pVnWv
bwry not ilKx leI id`qw
jwvygw
ivAwkrn kvrg, 1-6 idn
cvrg,qvrg,pvrg
kvrg,
inSkrS cvrg,qvrg,pvrg 1-3 idn
bwry ivsqwr ivc crcw Aqy
AiBAws krvwieAw jwvygw

iemiqhwnW dI iqAwrI
krvweI jwvygI
 LESSON PLAN B.COM. SEMESTER-I
Topic
Financial Accounting – An
introduction
Book keeping, Accounting,
Accountancy. Need and
objectives of financial
accounting. Groups interested
in accounting information.
Conclusion
Accounting Principles,
concepts and conventions
Capital and revenue items
Characteristics of capital and
revenue expenditure. Deferred
revenue expenditure. Capital
and revenue receipts.
Conclusion
Final Accounts of Sole
proprietorship
FINANCIAL ACCOUNTING
Notes/Strategies/Resources Time
After going through this 3 days
lesson the learner will be able
to:
• Define financial accounting
• understand the objectives
and limitations of accounting
Financial Accounting, Sharma
Publications.
Tulsian’s Accountancy, S.
Chand Publications
Assignment: Objectives and
limitations of financial
accounting
To understand the Various 3 days
types of accounting concepts
and their implications.
The proper identification of 3 days
capital and revenue items
based on accounting
principles.
Financial Accounting, Sharma
Publications.
Tulsian’s Accountancy, S.
Chand Publications
Assignment: Distinction
between capital and revenue
expenditure by taking
imaginary illustrations
To know the profit/ loss of a 3 weeks
business and its financial
position for a particular
period.
Trading account, Financial Accounting, Sharma
Profit and loss account, Publications.
Balance Sheet, Adjustments in Tulsian’s Accountancy, S.
final accounts Chand Publications

Conclusion Test of Back problems

Joint venture To understand the concept of 2 weeks

joint venture, its relevance and
maintaining accounts for joint
ventures

Difference between joint Financial Accounting, Sharma

venture and partnership. Publications.
Suitability of joint venture Tulsian’s Accountancy, S.
business. Accounting for joint Chand Publications
ventures: without maintaining
separate books and with
maintaining separate books.
Treatment of abnormal and
normal looses, underwriting of
shares and debentures.
Memorandum joint venture
account.
Conclusion Assignment: Accounting
Methods .

Consignment Accounts Understand the relevance of 2 weeks

consignment and preparation
of its accounts

Features of consignment , Financial Accounting, Sharma

Proforma invoice, account Publications.
sales, Consignee’s Tulsian’s Accountancy, S.
commission, consignment Chand Publications
expenses. Advance by
consignee, discounting of bill
received on consignment.
Distinction between
consignment and sale. Books
of consignor. Books of
consignee. Treatment of
normal and abnormal loss &
invoice price.
Conclusion Test: Back Problems.
Voyage Accounts
Specimen of voyage account:
expenses and incomes
discussed.
Voyage in progress and its
accounting treatment.
Conclusion
Departmental accounts
Distinction between branches
and departments. Allocation of
expenses. Apportionment of
the items of income.
Conclusion
Branch Accounts
Objects of branch accounting.
Kinds of Braches: Dependent,
independent and foreign.
Accounting methods: Debtors
system, stock and debtor
method, final accounts system,
wholesale branch system.
Conclusion
To understand the preparation 1 week
of accounts of shipping
companies for each voyage
separately.
Financial Accounting, Sharma
Publications.
Tulsian’s Accountancy, S.
Chand Publications
Assignment: Back Problems.
To measure the efficiency of 1 week
different departments, profit or
loss of each department is
calculated separately.
Financial Accounting, Sharma
Publications.
Tulsian’s Accountancy, S.
Chand Publications
Assignment: Back Problems.
Recording of business 2 weeks
transactions of a branch for
calculating its profit or loss for
an accounting period.
Financial Accounting, Sharma
Publications.
Tulsian’s Accountancy, S.
Chand Publications
Assignment: Back Problems
 LESSON PLAN B.COM. SEMESTER-I
BUSINESS ORGANISATION
TOPIC
Business Organisation
Business: Meaning and
types profession – meaning
and importance of business
organization
Conclusion
TOPIC
Social Responsibilities of
Business
Meaning and Definition of
Social responsibility, Kinds
of social responsibility,
Factors leading to the
development of the concept
of social responsibility,
social responsibilities of
business, Arguments in
favor and against social
responsibility
Conclusion
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 7 Days
able to understand-
 Various types of business and profession
 Objectives of Business
 Importance of Business
Chapter-Business Organisation
Book- Singla, R.K., “Business Organisation &
Management”
Class room Activity- Name one company involve
in each type of business.
Homework- Differentiate between Business and
profession
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 8 Days
able to understand-
 Concept of Social Responsibility
 Types of Social Responsibility
 Various Stakeholders to whom business
houses owe social responsibility
Chapter- Social Responsibilities of Business
Book- Tulsian, P.C.and Pandey V., “Business
Organisation and Management”
Class room Activity- Corporate Social
Responsibility OR Profits- Debate
Assignment- Case study on one Indian Concern
Doing Social Responsibility
 TOPIC
Business Ethics
Introduction, meaning and
definition of Business Ethics,
The Role of Ethics in
Business, Recognizing
Ethical Issues in Business,
Improving Ethical Behavior
in Business
Conclusion
TOPIC
Forms of Business
Organisation
Various of forms of business
organization, characteristics
of business organisation,
different forms of business
organization, factors
affecting choice of business
organization
Conclusion
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 5 Days
able to answer
 Scope of Business Ethics
 Crisis and scope of improvement in
corporate ethics
 Difference between Business Ethics and
Social Responsibility.
Chapter- Business Ethics
Book- Singla, R.K., “Business Organisation &
Management”
Class room activity- Situation Analysis
Homework- Difference between Social
responsibility and business ethics
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be
able to understand- 2 Days
 Various forms of Business Organisations
 Factors affecting choice of business
organisation
Chapter- Forms of Business Organisations
Book- Tulsian, P.C.and Pandey V., “Business
Organisation and Management”
Homework- Comparative study of the various
forms of business organisation
 TOPIC
Sole Proprietorship
Meaning and definition,
Advantages and
disadvantages, suitability,
expansion and growth
prospects of sole-
proprietorship
Conclusion
TOPIC
Partnership
Meaning, definition and
characteristics of partnership,
Kinds of partners, suitability,
kinds of Partnership, Formation
of partnership, Rights and
obligation of partners,
advantages and disadvantages
of Partnership
Conclusion
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 5 Days
able to
 Define Sole Proprietorship
 Suitability of sole proprietorship form of
organisation
Chapter- Sole proprietorship
Book- Bhusan, Y.K. “Fundamentals of Business
Organisation and Management”
Assignment on “Is one man control best in the
world”
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 7 Days
able to
 Define Partnership
 Suitability of Partnership form of Bus
Organisation
Chapter- Partnership
Book- Singla, R.K., “Business Organisation
& Management”
Homework- difference between Partnership
and sole-proprietorship
 TOPIC
Joint Hindu Family
Meaning, features, advantages
and disadvantages of Joint
Hindu Family
Conclusion
TOPIC
Joint Stock Company
Meaning ,definition, nature,
advantages and disadvantages
of company, types of companies,
difference between private and
public company, Suitability of
company form of business
organisation
Conclusion
TOPIC
Co-operative Societies
Meaning, nature, objectives,
types, advantages and
disadvantages of co-operative
societies and its suitability
Conclusion
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 3 Days
able to understand-
 Meaning and schools of joint hindu
family
Chapter-Joint Hindu Family
Book- Singla, R.K., “Business Organisation &
Management”
Homework- Distinction between Joint Hindu
Family and Partnership
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 5 Days
able to
 Define Company
 Types of companies
Chapter- Joint Stock Company
Book- Tulsian, P.C.and Pandey V., “Business
Organisation and Management”
Class room Activity- Name one company for
every type of company
Homework- difference between Partnership and
company
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 5 Days
able to understand-
 Meaning of co-operative societies
 Significance of co-operative societies in
India
Chapter- Co-operative societies
Book- Singla, R.K., “Business Organisation &
Management”
Class room Activity- Name each type of Co-
operative society
Homework- Distinction between co-operative
society and joint stock company
 TOPIC
Public Utilities
Meaning, features, forms of
public undertakings and its
problems
Conclusion
TOPIC
Public and Private Sector
Meaning, definition, features,
objectives, role and problems of
public and private sector.
Performance evaluation and
suggestions for the
improvement of public sector in
India
Conclusion
TOPIC
Location of Industry
Meaning, need and factors
affecting location decision,
advantages and problems of
location, essentials of good
location decision
Conclusion
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 3 Days
able to understand-
 Meaning of public utility undertaking
 Problems of public utility undertakings
in India
Chapter- Public Utilities
Book- Tulsian, P.C.and Pandey V., “Business
Organisation and Management”
Assignment on ownership and management of
public utility concern
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be
able to understand- 6 Days
 Meaning of private and public sector
 Problem of private and public sector in
India
Chapter- Public and private sector
Book- Singla, R.K., “Business Organisation &
Management”
Class room Activity- list major public and
private sector companies in India
Assignment- Case study of leading public
sector undertaking
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 4 Days
able to understand-
 Need of location Decision
 Factors affecting Location Decision
Chapter- Location of Industry
Book- Tulsian, P.C.and Pandey V., “Business
Organisation and Management”
Homework- Assignment on various factors
affecting location of business with examples
 TOPIC
Size of Industry and Scale of
Operations
size of industry, Factors
determining the size of a
Industry, optimum firm
advantages of large scale
operation limitation of small
scale operation
Conclusion
TOPIC
Industrial Estates
Introduction, Meaning,
definition, features and
objectives of Industrial Estates.
Factors influencing Industrial
estates. Advantages and
problems faced by Industrial
estates
Conclusion
TOPIC
District Industries Centre
Meaning, definition, purpose,
Functions and progress of DICs
Conclusion
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 7 Days
able to understand-
 Factors determining the size of Industry
 Optimum size of firm
Chapter- Size of Industry and Scale of
Operations
Book- Bhusan, Y.K. “Fundamentals of
Business Organisation and Management
Homework- Assignment on optimum size of
firm
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 5 Days
able to understand-
Chapter- Industrial Estates
Book- Singla, R.K., “Business Organisation &
Management”
List the industries in micro, small and medium
enterprises.
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 4 Days
able to
 Describe the meaning of DIC
 Purpose and role of DICs
Chapter- District Industries Centre
Book- Bhusan, Y.K. “Fundamentals of
Business Organisation and Management
Homework- Different schemes of DICs
 TOPIC
Stock Exchange
Meaning, definition, functions
and working of stock exchange.
Procedure for dealing at stock
exchange, Stock exchanges in
India. Regulation of Stock
Market in India.
Conclusion
TOPIC
Business Combinations
Meaning, definition, types and
forms of business combinations.
Reasons, advantages and
problems faced through
business combinations.
Conclusion
TOPIC
Trade Associations and
Chamber of Commerce
Meaning, objectives, functions
of chamber of commerce and
trade associations. Difference
between trade associations and
chamber of commerce
Conclusion
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 6 Days
able to understand-
 Meaning of Stock Exchange
 Working of stock exchange in India
Chapter- Stock Exchange
Book- Singla, R.K., “Business Organisation &
Management”
Assignment- detail note on functioning of stock
exchange in India
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 5 Days
able to understand-
 Meaning of Business combinations
 Forms of business combinations
Chapter-Business Combinations
Book- Tulsian, P.C.and Pandey V., “Business
Organisation and Management”
Homework- explain the economies of various
forms of business combinations
NOTES/STRATEGIES/RESOURCES Time
After going through this lesson learner will be 7 Days
able to understand-
 Meaning of trade associations and
chamber of commerce
 Various trade associations and chamber
of commerce in India
Chapter- Trade association and Chamber of
Commerce
Book- Singla, R.K., “Business Organisation &
Management”
Class room activity- Discussion on various
Chamber of Commerce in India
Case study on the working of FICCI
 LESSON PLAN B.COM. SEMESTER- I
BUSINESS COMMUNICATION
Topic
Basics of communication
Meaning & Importance,
Communication Purpose,
Process, Elements
Forms & Models
Forms of Communication,
Basic Models of
Communication,
7C's of Effective Business
Communication
Barriers to Communication
Barriers and Conditions for
Successful Communication.
Organizational
Communication Importance
of Communication in
Management, Formal and
Informal Communication
Presentation Skills
Oral Presentations,
Principles of Oral
Presentations, Factors
affecting presentations.
Business Etiquette
Meaning of Etiquette,
Business manners.
Business to Business
Etiquette.
Notes/Strategies/Resources Time
Business Communication Skills provides a 3 weeks
comprehensive overview of communication
strategies and skills in business. It will encourage
higher order thinking, peer engagement and
interpersonal confidence.
Chapters covered:
1.Basics of Communication
2.Forms of Communication
3.Barriers to communication
4.Basic models of communication
5.Principles of Effective Communication
Websites
http://rccmindore.com/wp-
content/uploads/2015/06/Business-
Communication.pdf
http://www.bookganga.com/Preview/BookPreview.as
px?BookId=5243138493119638969&PreviewType=
books
TEXT BOOK:-‘BUSINESS COMMUNICATION
TODAY’ BY BOVEE C
Assignment on : Barriers to Communication
Chapters covered: 1 month
1.Orgaisational communication
2.Presentation Skills
3.Business Etiquettes
4.Cross–Cultural communication
Website www.notesdesk.com
BOOK: Unique Business Communication by
Singh-Bhatia,Dr. Laxmi Kant, Surbhi Sharma
BUSINESS COMMUNICATION BY KAUL A.
Videos on Business Etiquettes
http://www.dailymotion.com/video/xbpvk0
https://www.youtube.com/watch?v=wECyXeXyajY
Cross–Cultural Etiquette
Cultural Diversities,
Communication across
Diversity, Assignment on: Formal and Informal communication
Developing Intercultural
communication skills

Internal Correspondence Chapters covered: 1 month

Modes Memos, Circulars,
Notices,
Office Orders, Circulars.
Official 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
1.Internal Correspondence
2.Banks Correspondence
3.Sales and Circulars letters
4.Complaints and adjustment letters
BOOK: Business Communication by
Sri Jin Kushal
A customer allowed a limit of Rs.100000 as
overdraft. He crossed that limit. Prepare an official
correspondence through bank.

Secretarial Correspondence Chapters covered: 1 month

Correspondence with
shareholders, debenture
holders regarding dividend,
interest, transfer–
transmission.
Communicating with
statutory authorities
Stock exchange, RBI, SEBI
Resume, Job application,
CVs
Drafting of Interview letters,
Call letters, Final
appointment orders.
1.Secretarial Correspondence
2.Job application, Resumes and CVs
3.Employment letters
BOOK: Business Communication by
Rai SM, Rai Urmila
Website www.businessdictionary.com
Prepare your resume and job application for applying
to the post of Sales Manager.
 LESSON PLAN B.COM. SEMESTER-I
BUSINESS STATISTICS
Topic Notes/Strategies/Resources Time
Definition of Statistics The topic will help the 1 week
students to have in depth
knowledge about nature, scope
and limitations of Statistics
Body of Lesson: Students will be given notes
 Functions of statistics pertaining to the theory of the
 Scope of Statistics chapter.
 Limitations of Definition of statistics in
Statistics singular and plural sense will
be discussed.
Importance of Statistics in
business and daily life will be
discussed. The books
consulted will be
 Text book of
“Statistics for
Management by Levin,
Richard and Rubin
 “Practical Business
Statistics” by Siegel
and Andrew
 “Business Statistics”
by Modern publishers
Conclusion Assignments will be given.
Tests will be conducted.

Topic Notes/Strategies/Resources Time

The topic of central tendency 3 weeks
Measures of central Tendency will be discussed in detail to
give students an overview of
its various measures. Merits
and demerits of every method
will be discussed.
Body of Lesson: Students will be given
 Arithmetic Mean assignments related to the
 Median numerical problems of mean,
 Mode median and mode. Notes will
be given pertaining to the
theory of the chapter.
The books consulted will be
  Text book of
“Statistics for
Management by Levin,
Richard and Rubin
 “Practical Business
Statistics” by Siegel
and Andrew
 “Business Statistics”
by Modern publishers
Conclusion Assignments will be given.
Tests will be conducted.

Topic Notes/Strategies/Resources Time

Measures of dispersion in are 2.5 weeks
Measures of Dispersion very important for statistical
analysis. The topic will help
students measure the extent to
which items vary from some
central value. An average
measured in the light of
dispersion becomes more
meaningful. Merits and
demerits of every method will
be discussed.
Body of Lesson: Students will be given
 Range assignments related to the
 Quartile deviation numerical problems of quartile
 Mean deviation deviation, mean deviation,
 Standard deviation standard deviation and
 Coefficient of variation coefficient of variation. Notes
will be given pertaining to the
theory of the chapter.
The books consulted will be
 Text book of
“Statistics for
Management by Levin,
Richard and Rubin
 “Practical Business
Statistics” by Siegel
and Andrew
 “Business Statistics”
by Modern publishers

Conclusion Assignments will be given.

Tests will be conducted.
Topic Notes/Strategies/Resources Time
Correlation is a statistical 2.5 weeks
Simple correlation and device which helps us in
Regression analyzing the co variation of
two or more variables.
Various methods of measuring
correlation will be discussed.
Simple regression analysis and
its merits over correlation will
be discussed. Merits and
demerits of every method will
be discussed.
Body of Lesson:
 Meaning of correlation Students will be given
 Types of correlation assignments related to the
 Karl Pearson’s Method numerical problems of
of correlation correlation and regression.
 Rank correlation Notes will be given pertaining
 Probable error to the theory of the chapter.
 Simple linear
Regression
The books consulted will be
 Text book of
“Statistics for
Management by Levin,
Richard and Rubin
 “Practical Business
Statistics” by Siegel
and Andrew
 “Business Statistics”
by Modern publishers

Conclusion Assignments will be given.

Tests will be conducted.

Topic Notes/Strategies/Resources Time

The topic is imperative to 2.5 weeks
Index Numbers have clarity about the index
numbers as special types of
averages which measure the
changes in a variable or a
group of related variables on
the basis of time, place or any
other special features.
Body of Lesson: Students will be given
 Meaning and assignments related to the
importance of index numerical problems based on
numbers various methods of index
 Methods of numbers. Notes will be given
construction of index pertaining to the theory of the
numbers chapter.
 Weighted Index
numbers
 Unweighted Index
numbers The books consulted will be
 Time and Factor  Text book of
reversal tests “Statistics for
 Consumer price Index Management by Levin,
Richard and Rubin
 “Practical Business
Statistics” by Siegel
and Andrew
 “Business Statistics”
by Modern publishers

Conclusion Assignments will be given.

Tests will be conducted.

Topic Notes/Strategies/Resources Time

This technique of statistical 2.5 weeks
Time Series Analysis analysis will enable the
students to study the past
behavior of variable and make
forecasting.
Body of Lesson:
 Components of time Students will be given
series assignments related to the
 Estimation of trends numerical problems based on
 Graphical method various methods of Time
 Semi Average Method series. Notes will be given
 Moving Averages pertaining to the theory of the
Method chapter.
 Method of Least
Squares
The books consulted will be
 Text book of
“Statistics for
Management by Levin,
Richard and Rubin
  “Practical Business
Statistics” by Siegel
and Andrew
 “Business Statistics”
by Modern publishers

Conclusion Assignments will be given.

Tests will be conducted.

Topic Notes/Strategies/Resources Time

The theory of probability is a 2 weeks
Probability statistical technique dealing
with all such events where the
results are unpredictable.
Body of Lesson:
 Meaning and Students will be given
definition of index assignments related to the
numbers numerical problems based on
 Theorems of the chapter. Notes will be
probability given pertaining to the theory
 Addition theorem of of the chapter.
Probability
 Multiplication theorem
of probability
 Conditional probability The books consulted will be
 Text book of
“Statistics for
Management by Levin,
Richard and Rubin
 “Practical Business
Statistics” by Siegel
and Andrew
 “Business Statistics”
by Modern publishers

Conclusion Assignments will be given.

Tests will be conducted.
 LESSON PLAN B.COM. SEMESTER-I
COMPUTER FUNDAMENTALS

Topic Notes/Strategies/ Resources Time

Introduction to Computer  Students will learn About What 1 Week

is Computer?
 Features of Computer
 Various Functional Units of
Computer along with its block
diagram

 From Fundamental of
Computers by Anshuman
Sharma

Classification of Computers  Students will gain knowledge 10 Days

about classification of computer
on basis of generations, data
processing techniques and sizes
 Generations of Computer
 On basis of Data Processing
Techniques
 On basis of Sizes
 Workstation
 Mainframe Computer
 Supercomputers

 From Computer Fundamentals

by PK Sinha

Computer Applications  Students will learn about 1 Week

applications of computer system
 Data Processing
 Information Processing
 Commercial Sector
 Office Automation
 Industry & Engineering
 Health Care
 Education
 Research
 Graphics and Multimedia
  From Fundamental of
Computers by Anshuman
Sharma

Computer Memory  Students will gain knowledge 1 Week

about computer memory
 Primary Memory
 RAM
 ROM
 Cache
 Secondary Memory

 From Fundamental of
Computers and Information
Technology by Unimax
Publications

Secondary Storage Devices  Students will be acquainted 1 Week

with various secondary storage
devices
 Magnetic Storage
 Magnetic tape
 Magnetic disk
 Floppy disk
 Optical Disk Storage
 CD-ROM
 DVD-ROM

 From Computer Fundamentals

by PK Sinha
Input Devices  Students will learn about what 10 Days
are input devices and different
types of input devices
 Keyboard
 Mouse
 Scanner
 OMR
 OCR
 MICR

 From Fundamental of
Computers by Anshuman
Sharma
 From Computer Fundamentals
by PK Sinha
Output Devices
Hardware and Software
Computer Languages with its
advantages & limitations
Operating System and its Types
 Students will be acquainted 1 Week
with what are output devices
and different types of output
devices
 Monitor
 Printers
 Plotters
 From Fundamental of
Computers by Anshuman
Sharma
 What is hardware and 10 Days
Software?
 Milestones in Hardware and
Software
 Differentiate between Hardware
& Software
 Types of Software
 Application Software
 System Software
 Service Software
 From Fundamental of
Computers and Information
Technology by Unimax
Publications
 Students will learn about the 1 Week
languages of computer system
along with advantages &
limitations
 Machine Level Language
 Assembly Language
 High level Language
 From Computer Fundamentals
by PK Sinha
 Students will be acquainted 10 Days
with what is Operating System
 Functions of OS
 Types of OS
 Single User OS
  Multi User OS
 Multiprogramming OS
 Batch Processing System
 Multiprocessing
 Real Time OS
 Time Sharing OS
 Distributed OS

 From Fundamental of
Computers and Information
Technology by Unimax
Publications

MS-DOS  Students will learn about MS- 10 Days

DOS and its features
 Booting in DOS
 Cold & Hot Booting
 Internal Commands
 External Commands

 From Fundamental of
Computers by Anshuman
Sharma
 LESSON PLAN B.COM. SEMESTER-III
ENGLISH

July 2017

Contents Books Plan Activity Assignment

1. Vocabulary & Making First half of Group Surprise tests
textual Ex. connections Unit 1 discussions on regular basis
2. Poetry Moments in Poem no. 1 &
time 2
3. Grammar English Unit 98 to101
Grammar in
use by Murphy
August 2017
Books Plan Activity Assignment
Making Connections Completion of Unit 1 Critical appreciation Long questions based
of poems to be on poems
discussed
Moments in time Poem no. 3
English Grammar in Unit 102 to120
use by Murphy
September 2017
Books Plan Activity Assignment
Making connections First half of Unit 2 Class tests Discussion of
grammar in class
Moments in time Poems no. 4 and 5
English Grammar in Unit102 to120
use by Murphy
October 2017
Books Plan Activity Assignment
Making connections Completion of Unit 2 Discussion of themes Class tests of full
of all the poems syllabi
Moments in time Poem 6
English Grammar in Unit 132 to145
use by Murphy
November 2017

Books Plan Activity

3 Books Discussion on Composition Class tests
University examination Revision
preparation
 LESSON PLAN B.COM. SEMESTER-III
GENERAL PUNJABI
jwx - pCwx iessmYstrivcividAwrQIAWnUMkivqw,iekWgIAqyivAwkrnpVweIjwvygI[ smW
1.swr
2.ivSw-vsqU
3.pRsMg sihqivAwiKAw
kiv-kIrqI 4.sMdyS
1.BweI vIrisMGdIAWs`qkivqwvWpVweIAWjwxgIAW[ 1-6(idn)

inSkrS kivqwvWdyswr/ivSw-vsqU
krvweyjwxgy[
pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3.pwqr-icqrn
AwDuinkiekWgI
1-6(idn)
1.suhwg
inSkrS 1.suhwg iekWgIdwswr/ivSw-vsqUilKo[
2.mylodwpwqr-icqrnkro[
ivAwkrn BwSwvMngIAW
BwvAMSdIpirBwSw 1-6(idn)
BwvAMSdwvrgIkrn
1-2(idn)
klwsiv`civAwkrndwtYstvIilAwjwvygw[
ividAwrQIAWnUMSbdjoVWdwAiBAwsvIkrvwieAwjwvygw[ 1-2(idn)

inSkrS 1.BwvAMS aùqy not ilKo

pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3.pRsMg sihqivAwiKAw
4.sMdyS
kiv-kIrqI
1.DnI rwmcwiqRkAqypUrnisMGdIAW Cy kivqwvWpVweIAWjwxgIAW[
1-6(idn)
inSkrS kivqwvWdIpRsMgsihqivAwiKAwkrnIhY[

pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3.pwqr-icqrn
AwDuinkiekWgI
1.jPrnwmw
inSkrS 1-6(idn)
jPrnwmwiekWgIdw
swr/ivSw-vsqUilKo
qyAOrMgjybpwqr-icqrnkro[

ivAwkrn BwSwvMngIAW
SbddIpirBwSw
SbddwvrgIkrn 1-6(idn)

klwsiv`civAwkrndwtYstvIilAwjwvygw[ 1-2(idn)
ividAwrQIAWnUMSbdjoVWdwAiBAwsvIkrvwieAwjwvygw[

1-2(idn)
inSkrS 1.Sbdau`qy not ilKo[

pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3.pRsMg sihqivAwiKAw
kiv-kIrqI 4.sMdyS
1.dIvwn isMGkwlypwxIAqymohnisMGdIAW A`T kivqwvWpVweIAWjwxgIAW[

inSkrS kivqwvWdIpRsMgsihqivAwiKAwkrnIhY[ 1-8(idn)

pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3.pwqr-icqrn
AwDuinkiekWgI
1-6(idn)
1.bMb kys
inSkrS
1.bMb kys
iekWgIdw
swr/ivSw-vsqUilKo[
2.vIrW vwlIdwpwqr-icqrnkro[

ivAwkrn BwSwvMngIAW 1-6(idn)

vwkAMSdIpirBwSw
vwkAMSdwvrgIkrn

klwsiv`civAwkrndwtYstvIilAwjwvygw[ 1-2(idn)
ividAwrQIAWnUMSbdjoVWdwAiBAwsvIkrvwieAwjwvygw[

inSkrS 1.vwkAMS au`qy not ilKo 1-2(idn)

pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3.pRsMg sihqivAwiKAw
kiv-kIrqI 1-8(idn)
4.sMdyS
1,AimRqw pRIqmAqypRIqmisMGsPIrdIAWs`qkivqwvWpVweIAWjwxgIAW[

inSkrS kivqwvWdIpRsMgsihqivAwiKAwkrnIhY[
pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3.pwqr-icqrn

AwDuinkiekWgI 1.kivqwvW 1-6(idn)

2.jPrnwmW
3.bMbkys
inSkrS iehnWdyklwstYst ley jwxgy[
ivAwkrn BwSwvMngIAW 1-6(idn)
aupvwkdIpirBwSw
aupvwkdwvrgIkrn
vwkAqyaupvwkAMqrAqysMbMD[

aupvwkaùqy not ilKo[

inSkrS AkqUbrmhInyiv`cpypr ley jwxgy[

pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3.pRsMg sihqivAwiKAw
kiv-kIrqI 4.sMdyS
1.bwvw blvMqdIAWpMjkivqwvWpVweIAWjwxgIAW[
1-6(idn)
inSkrS kivqwvWdyswr/ivSw-vsqU
krvweyjwxgy[
ivAwkrn BwSwvMngIAW
vwkdIpirBwSw
vwkdwvrgIkrn
vwkAqyaupvwkAMqrAqysMbMD[ 1-6(idn)

vwkaùqy not ilKo[

inSkrS nvMbrmhInyiv`cpypr ley jwxgy[
 LESSON PLAN B.COM. SEMESTER-III
BASIC PUNJABI

jwx - pCwx iesivcividAwrQIAWnUMpMjwbIdImuFlIisiKAwid`qIjwvygIqW jo smW

auhpMjwbIdIvrxmwLwqySbd-bxqrnUMcMgIqrWsmJskx[
1.ivAwkrnkiekweIAWdIpCwxqyvrqoN2.vwkAMS qyvrgIkrn
3.aupvwk qyvrgIkrn
ivAwkrn 1-3(idn)
1-3idn)
ividAwrQIAWnUMvwkAMSqy not ilKxleIid`qwjwvygw[
klwsiv`caupvwkdwtYstilAwjwvygw[ 1-6(idn)
inSkrS
ivAwkrn 1. vwkqyvrgIkrn 1-6(idn)
2.in`jIic`TIp`qr.dPqrIic`TIp`qr
1-6(idn)
inSkrS 1.vwkaùqy not ilKxleIid`qwjwvygw[
2.in`jI ic`TIp`qrdwtYstilAwjwvygw[
ivAwkrn 1.AKwx muhwvry 1-3(idn)
2.pYrw ADwirqpRSnWdyau`qr(Axif`TwpYrw) 1-3(idn)
3.pYrHw rcnw 1-3(idn)

inSkrS 1.ividAwrQIAW nUMpYrHwrcnwilKxleIid`qwjwvygw[

klwsiv`cAKwxmuhwvirAWdwtYstilAwjwvygw[

ivAwkrn 1.sMKyprcnw 1-3(idn)

2.in`jIic`TIp`qr.dPqrIic`TIp`qr 1-6(idn)

inSkrS 1.sMKyprcnwaùqy not ilKxleIid`qwjwvygw[

dPqrIic`TIp`qrdwklwsiv`ctYstilAwjwvygw[

ivAwkrx 1.vwk,aupvwk,vwkAMS 1-3(idn)

2. sMKyprcnw, pYrHwrcnw 1-3(idn)
3.Axif`TwpYrw 1-3(idn)

inSkrS pyprWdIiqAwrIkrvweIjwvygI[
 LESSON PLAN B.COM. SEMESTER- III
C0RPORATE ACCOUNTING
Topic
Accounting for share capital
Issue of share capital on par
and premium, issue of shares
for consideration other then
cash, types of shares,
forfeiture of shares in
different cases, reissue of
forfeited shares
Conclusion
Redemption of preference
shares
Buy back of equity share
capital
Redemption of preference
shares under different
circumstances
Buy back of equity shares
Conclusion
Issue of debentures
Redemption of debentures
Issue of debentures in all
three ways, collateral
security, consideration other
then cash,
Different methods of
redemption of debentures
Conclusion
Notes/strategies/resources Time
After going through the 1.5weeks
chapter students will be able
to understand the issue
forfeiture and reissue of
shares
Chapter 1- accounting for
share capital
Revision and assignment of
different cases in the chapter
After going through the topic 2weeks
the students will understand
the provisions of section 55
of companies act 2013 and
provisions of buy back
Chapter 2-redemption of
preference share capital
Chapter 3- buy back of
equity shares
Assignment on both the
topics
After going through these 2.5weeks
topics students will
understand how to issue
debentures n various ways to
redeem them
Chapter 4- issue of
debentures
Chapter 5-Redemption of
debentures
Assignment
Final accounts of companies
Accounting for
amalgamation
Internal reconstruction
Accounting for banking
companies
General information relating
to bank accounts, legal
requirements, concept of
banking companies
, asset classification and
accounts of banking
companies
Conclusion
Accounting for insurance
companies
Books maintained by
insurance companies, various
terms used in insurance
business ,final accounts of
insurance companies
according to IRDA act
Conclusion
Preparation of final accounts 1week
of companies according to
companies act
Different methods of 1,5weeks
purchase consideration,
maintaining books of vendor
and purchaser
Accounts in internal
reconstruction
After going through the topic 2weeks
students will understand the
important accounts
maintained by banking
companies
Chapter 9-accounting for
banking companies
After going through the topic 2weeks
the students will understand
the concept of accounting for
insurance companies
Chapter10- accounting for
insurance companies
Assignment on practical
questions of life and general
insurance
 LESSON PLAN B.COM. SEMESTER-III
TOPIC
An Introduction to Company
and Companies Act,2013
LESSON BREAKDOWN
Nature and Scope of Company,
Features, Classifications of
Company, Formation and
Names of a Company,
Company and a body
corporate, Difference between
company and partnership,
Corporate veil
CONCLUSION
TOPIC
Promotion and Registration
Preliminary Contracts
LESSON BREAKDOWN
Meaning of a Promoter, main
features, kinds of promoters,
Remuneration, Legal Position
of a Promoter, Pre-
Incorporation contracts and
provisional contracts.
COMPANY LAW
NOTES/STRATEGIES/RESOURCES TIME
After going through this lesson the learner will 15 Days
be able to:
• Understand the meaning of a company
• Appreciate the basic regulations of Companies
and its characteristics as per Companies Act,
2013
SUGGESTED READINGS
Avtar Singh, “Company Law”
N.D. Kapoor, “Company Law and Secretarial
Practice”
http://www.corporatelaws.in
Assignment: Preparation of glossary in relation
to Basic Requirements of a Company.
Case Studies
After going through this lesson the learner will 12 Days
be able to:
• Understand the role of Promoters in a
Company, Types, their functions
•Define the Promoters liabilities in respect of
Pre-incorporation contracts.
SUGGESTED READINGS
N.D. Kapoor, “Company Law and Secretarial
Practice”
eMinds Legal LLP , Lexis Nexis “Corporate
Law Referencer”
Singh, Harpal, “Indian Company Law”,
Galgotia Publishing, Delhi.
TOPIC
Memorandum of Association
and Articles of Association
LESSON BREAKDOWN
Importance of MOA & AOA,
Contents, Regulations to be
complied while Alterating
these documents, Doctrine of
Ultra-Vires, Constructive
notice of MOA & AOA,
Doctrine of indoor
management.
CONCLUSION
TOPIC
Prospectus and Share capital
LESSON BREAKDOWN
Meaning, Dating and
registration of prospectus,
types of prospectus, Statement
in lieu of prospectus.
Classes of capital, Alteration of
Capital, Voting Rights,
Transfer and transmission of
Shares
CONCLUSION
TOPIC
Board of Directors
LESSON BREAKDOWN
Meaning and Types of
directors, Rules regarding
directors, legal position and
After going through this lesson the learner will 15 Days
be able to:
• Understand the Meaning and Purpose of MOA
& AOA
•Requirements to be fulfilled while drafting the
company’s MOA & AOA
SUGGESTED READINGS
https://www.google.co.in/amp/s/caknowledge.i
n/all-you-want-to-know-about-moa-and -
aoa/amp/
Companies Act 2013 with Rules –
TAXMANN’s
“Bharat’s Manual of Companies Act and
Corporate Laws”, 2011, Bharat Law House,
New Delhi
Assignment on Alterations in Memorandum
and Articles of Association.
After going through this lesson the learner will 12 Days
be able to:
• Define and understand the kinds of prospectus
and liability of Mis-Statement in prospectus
• Understand the Kinds and classes of share
capital, Issue of share capital
SUGGESTED READINGS
Avtar Singh, “Company Law”
http://en.m.wikipedia.org/wiki/Prospectus_(fina
nce)
https://www.icsi.edu/Docs/
Assignment : Drating of Prospectus
After going through this lesson the learner will 10 Days
be able to:
• Understand the Powers of directors
•Director’s appointment and duties
SUGGESTED READINGS
https://www.google.co.in/amp/caclues.com/com
panies-act-2013-handwritten-notes/amp/
appointment & disqualification
of directors, Resignation and
removal of directors, Powers of
directors and the Restrictions
on powers, Guidelines for
Managerial remuneration,
Board Meetings
TOPIC
Company Meetings, Notice of
Meetings, Quorum, Voting and
Resolutions
LESSON BREAKDOWN
Statutory, Annual General
Meeting, Extraordinary
meetings, Meetings of BOD,
Provisions of Companies act in
respect of Quorum, Chairman
and Proxy for different
meetings, kinds of resolution,
Dividends and Bonus shares.
CONCLUSION
TOPIC
Minutes of a Meeting
Winding Up
LESSON BREAKDOWN
Meaning of Minutes, Types,
Minutes of a general meeting,
Various Provisions of Minutes
General rules of Winding Up,
Modes of Winding Up
-By Tribunal
-Member’s Voluntary
-Ceditor’s Voluntary
CONCLUSION
CCH India – The Companies Act, 2013
Singh, Harpal, “Indian Company Law”,
Galgotia Publishing, Delhi.
After going through this lesson the learner will 7 Days
be able to:
• Define the various classes of meetings
• Understand the Secretarial Standards on
General meeting
• Ways to conduct Extra Ordinary General
Meeting
SUGGESTED READINGS
https://www.slideshare.net/meetings-of-
company
https://www.icsi.edu/Docs/
Paper presentation on Provisions in respect of
Quorum, Chairman and Proxy for a General
Meeting.
After going through this lesson the learner will 10 Days
be able to:
• Understand the meaning of Minutes
• Secretarial Standards
• Provisions in respect of Minutes
• Modes of Winding Up
SUGGESTED READING
eMinds Legal LLP , Lexis Nexis “Corporate
Law Referencer”
https://www.google.co.in/amp/s/www.aubsp.co
m/latest-amended-ebook-on-companies-act-
2013/amp/
Case Study
 LESSON PLAN B.COM. SEMESTER-III
FINANCIAL MANAGEMENT
TOPIC-
Cost of capital
LESSON BREAKUP
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
Conclusion
TOPIC
Capital Structure Decisions be able to understand-
–  Meaning of capital structure and
LESSON BREAKUP
Capital structure patterns,
Designing optimum capital
structure, Constraints, Various
capital structure theories.
Conclusion
After going through this topic , learner would
be able to understand
 Meaning of Cost of capital
 Cost of various specific sources of 2 weeks
finance
 WACC
 Relevance of cost of capital in
financial decisions
Suggested readings-
 Financial Management: Text,
Problems and Cases by M.Y. Khan, P
K Jain
 Financial management theory and
practice by Prasanna Chandra
 Financial Management by horne,
J.CV Pearson
Test- A written test of the chapter to be
taken
After going through this topic , learner would
different components of capital
structure 2 weeks
 Need of optimum capital structure
 Relation of optimum capital structure
and WACC
 Factors influencing capital structure
decisions
 EBIT AND EPS analysis in capital
structuring
 Different theories of capital structure
Suggested readings
 Financial Management by Ravi M
Kishore, Taxmann
 Essentials of Financial
Management by I M Pandey ,
Vikas
Assignment- Critically examine different
theories of capital structure
-Prepare a glossary of terms used in the
chapter
TOPIC-
Time Value of Money: After going through this topic , learner would
be able to understand-
 Reasons for Time Value of Money 1 week
 Simple and Compound interest
 Present values and discount factors
 Present value of annuity and
perpetuity
 Relationship between Risk and
Return

LESSON BREAKUP
Compounding and
Discounting techniques–
Concepts of Annuity and
Perpetuity. Risk–return
relationship
Suggested readings
 Essentials of Financial Management
by
I M Pandey , Vikas
 Financial Management by Ravi M
Kishore, Taxmann

Conclusion Test of the topic will be taken

TOPIC-
Sources of Finance After going through this topic , learner would
be able to understand- 1 week
 Various sources of financing the long
term and short term needs of the
business

LESSON BREAKUP Suggested readings

Different sources of finance;  Financial Management by Ravi M
long term and Short term Kishore, Taxmann
sources Essentials of Financial Management
by I M Pandey , Vikas

Conclusion Presentation – by students

TOPIC- After going through this topic , learner would

Leverage be able to understand
 The meaning of Leverage
 Ascertainment of operating and 1 week
financial leverages
 Analysis of leverage ratios as regards
the financial health of firm
LESSON BREAKUP
Leverage– Business Risk and
Financial Risk – Operating
and financial leverage,
Trading on Equity
Conclusion
TOPIC-
Dividend Decisions–
LESSON BREAKUP
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)
Conclusion
TOPIC-
Capital Expenditure
Decisions :)
LESSON BREAKUP
Purpose, Objectives &
Process, Understanding
different types of projects,
Techniques of Decision
making. Methods of Capital
Budgeting – Traditional and
Modern (Elementary Level)
Suggested readings
 Financial Management by Ravi M
Kishore, Taxmann
Essentials of Financial Management by I M
Pandey , Vikas
A class test to be taken
After going through this topic , learner would
be able to understand-
 Meaning and types of Dividend 2 weeks
 Impact of Dividend Policies on Value
of firm
 Factors determining the Dividend
policy of a firm
 Theories of dividend
Suggested readings
 Financial Management by Ravi M
Kishore, Taxmann
 Financial management theory and
practice by Prasanna Chandra

After the chapter is taught in the class, a
class presentation will be given .
After going through this topic , learner would
be able to understand-
 Need of Capital Expenditure 3 weeks
Appraisal
 Process of Capital Budgeting
 Different types of projects
 Investment appraisal techniques
 Meaning of Capital Rationing
Suggested readings
 Financial Management: Text,
Problems and Cases by M.Y. Khan, P
K Jain
 Essentials of Financial Management
by
I M Pandey , Vikas
Conclusion Assignment on various techniques used in
capital budgeting
TOPIC- After going through this topic , learner would
Working Capital be able to understand-
Management –  Meaning of Working Capital and
Objectives of Working Capital
Management 3weeks
 Working capital cycle
 Methods used in estimation of
Working Capital Requirements
 Methods of financing Working
Capital needs
 Working Capital Management
strategies

LESSON BREAKUP Suggested readings

Introduction; Meaning and  Financial Management by Ravi M
Concept of Working Capital; Kishore, Taxmann
Management of Working  Essentials of Financial Management
Capital and Issues in Working by
Capital; Estimating Working I M Pandey , Vikas
Capital Needs; Operating or  Financial Management: Text,
Working Capital Cycle. Problems and Cases by M.Y. Khan, P
Various sources of finance to K Jain
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)

Conclusion Test of theory and practical part of the topic

will be taken
 LESSON PLAN B.COM. SEMESTER-III
INTERNATIONAL BUSINESS

1.
Topic Notes / Strategies / Resources Time
Globalization and After going through this lesion, the learner will able to explore
introduction to International the concept of globalization and impact of international
Business business on Indian economy.
Globalization and its Chapter 1 – International Business
growing importance in Chapter 2 – Globalization
world economy, impact of Chapter 3 – Modes of Entering into International Business 10 to 12
globalization, international Suggested : International B/S – Justin Paul websites days
business contrasted International B/S – TR Jain, Mukesh Trehan
complexities & modes of http://www.saylor.org/books
entry into international
business.
Conclusion Assignment – Explain the rationale of companies going global.
2.
Topic Notes / Strategies / Resources Time
International Business After going through this lesion, the students will be aware of
Environment factors effecting International Business, Recent trends in
foreign trade, Impact of tariff and non tariff barrier and BOP
on International B/W
National & International Chapter 4 – International Business
environment and Chapter 5 – Food in World Trade
their 21 days
components-economic, Chapter 6 – Trends in India’s Foreign trade
cultural, political legal,Chapter 7 – Theories of Foreign Trade
Chapter 8 – Commercial policy instruments
global trading environment,
Chapter 9 – Balance of payments
recent trends in world trade
in goods and services, trends
Suggested : Import Export by DC
in India’s foreign trade. Readings : Data : www.worldbank.org
Theories of international http://data.gov.in
trade commercial policy http://www.saylor.org/books
instruments, balance of
payment & its components.
Conclusion Assignment on changing scenario of export and import in
India and role of govt. in promoting International trade.
3.
Topic Notes / Strategies / Resources Time
International organization This topic emphasize on the role of various international trade
and arrangements organizations in promoting trade.
15 days
Discussion of various Chapter 11 – WTO – World Trade Organization
international agencies, their Chapter 12 – United Nations Conference on Trade and
objective organization Development (UNCTAD)
structure and functioning Chapter 13 – World Bank
and their role in India. Chapter 14 – International Monetary Fund
Suggested : www.wto.org
Readings : www.unctad.org
www.inf.org
International Business : T.R. Jain, Mukesh Trehan
Conclusion Class activity on role of international organizations in
promoting India’s foreign trade.
4.
Topic Notes / Strategies / Resources Time
Regional Economic After going through this lesson students will learn about:
cooperation and foreign Types of international investment
exchange & Rule Mgt. Factors affecting foreign investment
How & why Govt. encourage FDI
Role of Reg Economic groups in promoting
Forms of regional group Chapter 15– Regional economic groups
integration efforts among Chapter 16 – Foreign Exchange Market and Rule Mgt.
countries in Europe, North Chapter 17 – Foreign Investment.
America and Asia. Suggested : International business by K. Ashwathoppa
International Business by Paul Fuetine
Prentice Hall of India 15 days
Readings : www.saylor.org/books
International Business : T.R. Jain
Conclusion Assignment : Stable and strong financial is needed for the
growth of international B/S CommentCase study: Discussion
on topic BREXIT
5.
Topic Notes / Strategies / Resources Time
Foreign trade promotional This lesson will guide students in understanding as how the
measures export can be promoted.The role of EXIM policy in promoting
trade.
Foreign trade promotion Chapter 18– Export promotions measures and export oriented
measures and organizes in units
India, Special Economic Chapter 19 – Special economic zones
Zones (SEZ) and 100% Suggested : International business by K. Ashwathoppa
10-15 days
export oriented Units International Business by Paul Fuetine
(EOUs), measures of Prentice Hall of India
promoting foreign www.saylor.org/books
investment in and from International Business : T.R. Jain
India.
Conclusion Discussion on foreign trade policy (2015-20) by Ministry of
Commerce and Industry
 LESSON PLAN B.COM. SEMESTER- III

BUSINESS ENVIRONMENT
TOPIC NOTES/ STRATEGIES/ RESOURCES TIME
Indian Business Environment To understand the components and 3 Days
importance of business environment in
India
Body of Lesson:  Notes will be provided for
 Meaning and definition of preparing different questions
business & business  Text Book-Business Environment
environment by T.R. Jain
 Components of business
environment
 Current Indian business
environment
 Significance of the study of
business environment
Conclusion Students will prepare assignments on
components of business environment.

TOPIC NOTES/ STRATEGIES/ RESOURCES TIME

Trends in National Income, Saving To understand the changes in the structure 4 Days
& Investments of national income, saving & investment in
India since 1951
Body of Lesson:  Notes will be provided to the
 Meaning & definition of students for preparing questions
national income, per capita  Text Book- Business Environment
income by T.R. Jain
 Estimates of national income,  Reference Book-
per capita income, saving & Indian Economy by I.C. Dhingra
investment in India since
1951
 Different methods of
measuring national income &
difficulties in measuring
national income
 Changes in the structure of
national income, per capita
income, saving & investment
since 1951
Conclusion Discussion in the class about national
income, saving & investment
 TOPIC
Trends in Industrial Development
Body of Lesson:
 Industrial development
during planning period
 Achievements of industrial
development
 Weakness of industrial
development
Conclusion
TOPIC
Balance of Trade and Balance of
Payments
Body of Lesson:
 Meaning & definition of
B.O.T and B.O.P
 Forms of B.O.P
 Trends in B.O.P (current
accounts)
 Causes and solution of
unfavorable B.O.P in India
Conclusion
TOPIC
Money Supply & Inflation
Body of Lesson:
 Meaning of money supply &
inflation
 Concepts of M1, M2, M3 and
M4
 Different types of inflation
 Causes of inflation
 Effects of inflation on
economic development
 Price policy of government
of India
Conclusion
NOTES/ STRATEGIES/ RESOURCES TIME
Appraisal of industrial development in 4 Days
India
 Latest data given to students on
industrial development in India
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by A.N. Aggarwal
Seminar on industrial development in India
NOTES/ STRATEGIES/ RESOURCES TIME
To understand the role of balance of 3 Days
payments in Indian economy
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by Ruddar Dutt
Group discussion on B.O.P crisis in 1991
NOTES/ STRATEGIES/ RESOURCES TIME
To study the trends in money supply & 4 Days
price rise in India
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by P.K. Dhar
Class test on the price policy of the
government of India
 TOPIC
Problems of Unemployment,
Poverty & Parallel Economy
Body of Lesson:
 Meaning & definition of
unemployment, poverty &
parallel economy
 Nature and extent of these
problems in India
 Causes & solution of these
problems
Conclusion
TOPIC
Regional Imbalances
Body of Lesson:
 Meaning and definition of
regional imbalances
 Different indicators of
regional imbalances
 Causes & solution of the
problems of regional
imbalances
Conclusion
TOPIC
Social Injustice
Body of Lesson:
 Meaning and definition of
social injustice
 Areas of social injustice in
India
 Causes & solution of the
problem of social injustice
Conclusion
NOTES/ STRATEGIES/ RESOURCES TIME
To understand the nature, extent, causes 3 Days
and solution of problems of
unemployment, poverty and parallel
economy
 Latest data given to the students
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by Mishra & Puri
Lectures on these problems by three
students
NOTES/ STRATEGIES/ RESOURCES TIME
To study a few criteria for measuring 3 Days
regional inequality
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by Ruddae Dutt
Assignments will be given to students on
these topics
NOTES/ STRATEGIES/ RESOURCES TIME
To understand the present structure of 3 Days
development which resulted in social
problems
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by I.C. Dhingra
Assignments will be given to students on
the topic – “Care of both - higher growth
and social injustice.”
 TOPIC
Industrial Sickness
Body of Lesson:
 Meaning and different
definitions of industrial
sickness
 Extent of industrial sickness
 Causes & solution of the
problem of industrial
sickness
Conclusion
TOPIC
Monetary & Fiscal Policies
Body of Lesson:
 Meaning and definitions of
monetary & fiscal policies
 Objectives of these policies
in India
 Instruments of these policies
used in India
 Implementation of these
policies in India
 Latest changes in these
policies
Conclusion
TOPIC
Industrial Policy & Industrial
Licensing Policy
Body of Lesson:
 Meaning of industrial and
licensing policies
 Importance of industrial and
licensing policies
 Features of the industrial
policies of 1948, 1956, 1977,
1980 & 1991
 Implementation of industrial
policy of 1991
NOTES/ STRATEGIES/ RESOURCES TIME
To understand the signals of industrial 3 Days
sickness
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by Mishra & Puri
Seminar on Born sickness & Achieved
sickness
NOTES/ STRATEGIES/ RESOURCES TIME
To understand the objectives and 4 Days
instruments of monetary & fiscal policies
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by I.C. Dhingra
Group discussion on GST and latest
changes in repo rate, SLR, MSF and
reverse repo rate
NOTES/ STRATEGIES/ RESOURCES TIME
To understand the rules, regulations & 5 Days
procedures to regulate industries in India
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by A.N. Aggarwal
  Comparison of industrial
policy of 1956 & 1991
 Working of industrial
licensing policy
Conclusion
TOPIC
Privatisation in India
Body of Lesson:
 Meaning of privationsation
 Objectives of privationsation
 Advantages & disadvantages
of privationsation
Conclusion
TOPIC
Devaluation
Body of Lesson:
 Meaning of devaluation
 Magnitude of devaluation in
India
 Causes & solution of
devaluation problem in India
 Effects of devaluation of
rupee on economic
development of India
Conclusion
Students will be given assignment on
industrial policy of 1991
NOTES/ STRATEGIES/ RESOURCES TIME
To study the entrusting of public sector 3 Days
industries to private sector
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by P.K. Dhar
Seminar on privationsation in India
NOTES/ STRATEGIES/ RESOURCES TIME
To study the drastic step of devaluation to 3 Days
solve the B.O.P problem
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by Mishra & Puri
Assignment will be given to students on
the effects of devaluation of rupee on
Indian economy
 TOPIC
Export-Import Policy and Regulation To understand the EXIM policy and
of Foreign Investment
Body of Lesson:
 Meaning of EXIM policy and
foreign investment
 Objectives of the latest
EXIM policy of India
 Features of the latest foreign
trade policy of India (2015-
20)
 Contribution of foreign
investment in the economic
development of India
Conclusion
TOPIC
Deficit Financing
Body of Lesson:
 Meaning & extent of deficit
financing
 Objectives and effects of
deficit financing on the
economic development of
India
 Measures to control adverse
effects of deficit financing
Conclusion
TOPIC
Government Budget
Body of Lesson:
 Meaning of government
budget
 Different types of budget
 Key features of the union
budget 2017-18
Conclusion
NOTES/ STRATEGIES/ RESOURCES TIME
3 Days
foreign investment
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by Ruddar Dutt
Group discussions on foreign investment in
India
NOTES/ STRATEGIES/ RESOURCES TIME
To understand why deficit financing is 2 Days
termed as inflation tax
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by I.C. Dhingra
Assignment on effects of deficit financing
on Indian economy
NOTES/ STRATEGIES/ RESOURCES TIME
To understand the financial performance of 1 Day
the government during previous year and
current year
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by P.K. Dhar
Seminar on government budget 2017-18
 TOPIC NOTES/ STRATEGIES/ RESOURCES TIME
Economic Planning To study the process of planning in India 3 Days
since 1951
Body of Lesson:  Notes will be provided to the
 Meaning of economic students for preparing questions
planning  Text Book- Business Environment
 Difference between by T.R. Jain
objectives and targets of a  Reference Book-
plan Indian Economy by Mishra & Puri
 Objectives of different plans
 Achievements of economic
planning in India
 Failures of different plans in
India
 Strategy of economic
planning in India
 Resource mobilization for
planning in India
 Difference between planning
commission and NITI
AAYOG
Conclusion Assignment will be given to students on
the achievements and failures of 12th 5 year
plan
TOPIC NOTES/ STRATEGIES/ RESOURCES TIME

Consumer Protection Act-1986,
FEMA & Competition Act- 2002
Body of Lesson:
 Meaning of consumer
protection, FEMA,
competition act, FERA and
MRTP Act
 Need & importance of
consumer protection
 Provision of consumer
protection Act – 1986
 Provisions of FEMA
 Provisions of competition
Act- 2002
Conclusion
To study different Acts for enhancing the 2 Days
knowledge of consumer and producer
 Notes will be provided to the
students for preparing questions
 Text Book- Business Environment
by T.R. Jain
 Reference Book-
Indian Economy by I.C. Dhingra
Group discussions on consumer protection
Act, FEMA competition Act
 LESSON PLAN B.COM. SEMESTER-V
ENGLISH
July 2017
Contents Books Plan Activity Assignment
1.Play All my sons Reading Act 1 Film based on Critical
the play to be appreciation
shown ,theme of the
poems
2.Poetry Poems of nature and Text reading
culture and
explanation
3.Grammar Letters, Resume, Formats and
&Writing Report Writing etc practice
Skills
August 2017

Books Plan Activity Assignment

All my sons Reading Act 2 Practice of Letter Questions based on
Writing Act 2
Poems of nature and 5 Poems Discussion on themes
culture of all the poems
Letters etc Resume Writing Formats and practice
Informal Letter
September 2017

Books Plan Activity Assignment

All my sons Reading Act 3 Discussion of full Role playing by the
play students
Poems of nature and 7 poems Class tests
culture
Letters etc Report writing, Formats and practice
business writing
October 2017

Books Plan Activity Assignment

All my sons Revision of play Clearing of doubts Class tests and
revision
Poems of nature and Revision of poems
culture
Letters Etc Revision
November 2017

Books Plan Activity

2 Books Discussion on current affairs Class tests
University examination Revision
preparation
 LESSON PLAN B.COM SEMESTER-V
GENERAL PUNJABI

jwx - pCwx iesikqwbivcoNividAwrQIAWnUMkhwxIAWpVweIAWjwxIAWhn[ smW

1.inkI khwxIdIjwx-pCwx[
j`g-bIqIh`f-bIqI 2.hlvwh swr/ivSw-vsqUqyiessMbMDI Coty pRSnvIkrvweyjwxgy[
3. kulPIswr/ivSw-vsqUqyiessMbMDI Coty pRSnvIkrvweyjwxgy[
1-6(idn)
1.hlvwh
inSkrS
2. kulPIkhwxIdwswr[
g`d-pRvwh 1.gMfw isMG
2.nwtk dInkVdwdI
ienHWdwswr/ivSw-vsqUqypwqr-icqrnividAwrQIAWnUMiessMbMDI Coty
pRSnvIkrvweyjwxgy[
1-6(idn)

1.gMfw isMGdwpwqricqrn[
inSkrS 2.nwtk dInkVdwdIivSw-vsqUilKo[
ivAwkrn nWvvwkMS
1.nwNv vwkMSdIpirBwSw
2.nwNv vwkMSdyq`q
3.nwNv vwkMSdwvrgIkrn
1-6(idn)

inSkrS 1.nwNv vwkMSau`qy not ilKo

2.klws iv`cividAwrQIAWnUM do
ih`isAWiv`cvMfkyivAwkrnsMbMDIpRqIXogqwkrvweIjwvygI[

pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3. Coty pRSnaùqr

j`g-bIqIh`f-bIqI 1.sPYdpoS khwxIdwswr/ivSw-vsqUqyiessMbMDI Coty

pRSnvIkrvweyjwxgy[
2.iek sDwrnAwdmIkhwxIdwswr/ivSw-vsqUqyiessMbMDI Coty 1-6(idn)
inSkrS pRSnvIkrvweyjwxgy[

1. sPYdpoSkhwxIdwswr
2. ieksDwrnAwdmIkhwxIdwivSw-vsqUilKo[
pwTkRmsMbMDIpRSn 1.swr
 2.ivSw-vsqU
3.pwqr-icqrn
4. Coty pRSnaùqr

g`d-pRvwh 1.pUrn isMG

2.in`kI khwxIdwbwdSwh
ienHWdwswr/ivSw-vsqUqypwqr-icqrnividAwrQIAWnUMiessMbMDI Coty
pRSnvIkrvweyjwxgy[ 1-6(idn)
1.pUrn isMGdwpwqricqrn[
inSkrS 2.in`kI khwxIdwbwdSwhivSw-vsqUilKo[

ivAwkrn mylqyAiDkwr
1.myl qyAiDkwrdIpirBwSw
2.mylqyAiDkwrdyq`q
3. mylqyAiDkwrvrgIkrn

1.myl qyAiDkwraùqy not ilKO[

2.klws iv`cividAwrQIAWnUM do 1-6(idn)
inSkrS ih`isAWiv`cvMfkyivAwkrnsMbMDIpRqIXogqwkrvweIjwvygI[

pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3. Coty pRSnaùqr

j`g-bIqIh`f-bIqI 1.kSt invwrnkhwxIdwswr/ivSw-vsqUqyiessMbMDI Coty 1-3(idn)

pRSnvIkrvweyjwxgy[
2.pYrHw rcnwkrvweIjwvygI[
1-3(idn)
inSkrS 1.iqMn pYrHwrcnwkrnleIid`qyjwxgy[

pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3.pwqr-icqrn
4. Coty pRSnaùqr

g`d-pRvwh 1.bwqW mohnisMGkIAW 1-6(idn)

inSkrS 1.bwqWmohnisMGkIAWdwswr/ivSw-vsqUqypwqr-
icqrnividAwrQIAWnUMiessMbMDI Coty pRSnvIkrvweyjwxgy[

ivAwkrn 1.DunI ivauNq 1-5(idn)

 (a) DunIivauNqdIpirBwSw
(A) DunIivauNqdwvrgIkrn
2.Anuvwd

inSkrS 1.DunI ivauNqauqy not ilKo[ 1-2(idn)

2.klws iv`cividAwrQIAWnUM do
ih`isAWiv`cvMfkyivAwkrnsMbMDIpRqIXogqwkrvweIjwvygI[
3. AMgryjIdypYrydykypMjwbIiv`cAnuvwdkrvwieAwjwvygw[
4. AkqUbrmhInyiv`choxvwlypyprWdIiqAwrIvIkrvweIjwvygI[
1-2(idn)
5.klws ivcividAwrQIAWqoNtYstvI ley jwxgy[
pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3. Coty pRSnaùqr

j`g-bIqIhf-bIqI 1.BwgW dI for

1-3(idn)
2.AMgryjIqoNypMjwbIiv`cAnuvwd

1-3(idn)
inSkrS 1.BwgW dI for khwxIdwivSwvsqUilKo[
2. AMgryjIqoNypMjwbIiv`cAnuvwdkrnleIid`qwjwvygw[
pwTkRmsMbMDIpRSn 1.swr
2.ivSw-vsqU
3.pwqr-icqrn
1-6(idn)
4. Coty pRSnaùqr

g`d-pRvwh 1.nMgI muskwn

2. pYrwrcnw

inSkrS 1.iSv kumwrdwpwqrdwpwqricqrn[

2.ies dy Coty pRSnvIkrvweyhoxgy[
inSkrS 1.nWv vwkMS
2.myL qyAiDkwrdyklwstYst ley jwxgy[ 1-6(idn)

nvMbrmhInyiv`crvIjnkrvweIjwvygI[
 LESSON PLAN B.COM SEMESTER- V
MANAGEMENT ACCOUNTING
Topic
Nature & scope of
Management Accounting
Financial Statements
Financial Statement Analysis
Ratio Analysis
Cash Flow Statement
Funds Flow Statement
Marginal Costing
Management Reporting
Responsibility Accounting
Activity based costing
Notes/Srategies/Resources Time
7 days
 Discussion on limitations of Financial
Accounting & need of Management
Accounting
 Notes on latest guidelines regarding 7 days
preparation of financial statements
 Making students understand Annual
Reports
 Practical Problems from different books 7 days
covering different concepts
 Homework & assignment of practical
problems
 Powerpoint presentation on formulae of 7 days
different ratios
 Practical Problems
 Calculation of ratios from annual reports
of selected companies
 Detailed discussion on Accounting 14 days
Standard-3
 Powerpoint presentation on format of
Cash Flow statement
 Practical Problems
 Powerpoint presentation on format of 14 days
Funds Flow statement
 Practical Problems
 Preparation of Funds Flow Statement
from annual reports of selected companies
 Powerpoint presentation on different 14 days
formulae
 Practical Problems
 Articles in journals on management 7 days
reporting
 Samples of different reports and their
importance
 Formats
 Discussion on meaning, steps involved in 7 days
responsibility accounting, Cost centre,
Revenue centre, Profit centre
 E books
 Articles in journals on activity based 7 days
costing
 Discussion on recent trends in the topic
 LESSON PLAN B.COM. SEMESTER-V
Topic
Introduction to Cost
Accounting
Definition , meaning ,need ,
scope of Cost Accounting ,
advantages of Cost
Accounting
Distinction between cost and
Financial Accounting and
cost classification
conclusion
Topic
Unit costing , cost sheet
Cost sheet , direct and
reversal method ,
reconciliation of cost and
financial accounting
Topic
Process costing and
equivalent costing
Process costing, inter process
profits ,abnormal loss and
effectiveness
Topic
Marginal costing and
decision making
Marginal costing and its
applications and break even
analysis chapter
Conclusion
COST ACCOUNTING
Notes/ Strategies/ Resources Time
After going through this the students will learn 1 week
the meaning of Cost Accounting ,its nature
,meaning and a thorough
Knowledge of this branch of accounting
Chapter-1 Cost Accounting
Chapter -2 elements and components of cost and
cost classification
Assignment distinguish between cost and
Financial Accounting
Notes/Strategies/Resources Time
After going through the lessons the students will 2weeks
understand how to make cost sheet and how to
reconcile cost and financial accounts
Chapter-1o unit costing
Chapter-9 Reconciliation of Cost and Financial
accounting
Notes/Strategies/Resources Time
After going through the topics the students will 2 weeks
know how inter process costing is done
Chapter -13 process costing 1
Chapter -14 job and batch costing
Chapter -15equivalent production
Notes/Strategies/Resources Time
After going through the chapter students will 1 week
understand the concept of marginal costing and
how it helps in various decision making
Chapter -16
Extra questions for practice
Assignment on cost volume profit analysis and
tools of marginal costing
Topic
Cost control- budgetary
control and standard costing
Various types of budgets and
standard costing with
reference to material labour
and overheads
conclusion
Topic
Job costing ,batch costing
and contract costing
Various types of cases how
to calculate profits when the
contract is incomplete as well
as when it is completed
Topic
Elements of cost – materials
Materials, purchase ,storage
,control and pricing
Issue and evaluation of
materials
Topic
Labour - components of
labour cost ,overtime costs
Activity based costing
Labour meaning, components
of its cost accounting and
control of idle time and
overtime cost
Topic
Overheads classification and
allocation
Notes/Strategies/Resources Time
After going through the chapter the students will 2 weeks
understand various types of budgets and various
variances in standard costing
Chapter -17 budgetary control
Chapter -18 standard costing
Detailed discussion on difference between
budgetary control and standard costing
Notes/Strategies/Resources Time
After going through the chapter the students will 1 week
understand the concept of job batch and contract
costing
Chapter -11 job and batch costing
Chapter -12 contract costing
Notes/Strategies/Resources Time
After going through the chapter students will 1 week
learn material valuation and storage and pricing
methods
Chapter -3 Material 1
Chapter-4 Material 2
Notes/Strategies/Resources Time
After going through these topics student will 1.5weeks
learn to calculate labour cost including overtime
cost and idle time control
Chapter -5 labour meaning components idle time
and incentive plans
Chapter 8 activity based costing
Notes/Strategies/Resources Time
After going through the chapters the students will 2 weeks
learn the overhead classifications and how are
they absorbed
Different methods of absorption and accounting
of overheads
 LESSON PLAN B.COM. SEMESTER-V
OPERATIONS RESEARCH
TOPIC
Introduction to Operations
Research
LESSON BREAKDOWN
Definition and Scope, objectives of
Operations Research , terms used
in Operations Research ,
techniques ,uses and limitations of
Operations Research .
Conclusion
TOPIC
Conceptual Frame work of Linear
Programming
LESSON BREAKDOWN
Definition,terminology,applications
and formulation of Linear
Programming problem. Plotting the
formulation of Linear
Programming problem on the
graph. Using Simplex method for
NOTES/STRATEGIC TIME
RESOURCES
After going through this lesson, 7 days
learner will be able to
 Understand meaning and
Concept, scope, techniques
and limitations of
Operations Research
 Appreciate the basic
terminology used in
Operations Research
SUGGESTED READINGS
Kapoor, V.K., “Operations
Research Techniques for
Management
Swaroop, K., Gupta, P.K.
and Manmohan,
“Operations Research”.
ASSIGNMENT
Prepare a glossary of new terms
learnt in session
NOTES/STRATEGIC TIME
RESOURCES
After going through this lesson, 20 days
learner will be able to
 Know about formulation of
Linear Programming
problem.
 Solve Linear Programming
problem graphically.
 Solve Linear Programming
problem by Simplex
method.
SUGGESTED READINGS
Kapoor, V.K., “Operations
Research Techniques for
Management
Swaroop, K., Gupta, P.K. and
Manmohan, “Operations
Research”.
Linear Programming problem.
Conclusion
TOPIC
Transportation Model
LESSON BREAKDOWN
Meaning, assumptions, formulation
and solution of transportation
problem . Formulation and solution
of
transhipment problem.
Conclusion
TOPIC
Assignment model
INDICATIVE CONTENTS
Meaning, assumptions, formulation
of assignment problem . Problems
concerning
travelling salesman.
Chawla, Gupta, Sharma, “
Operations Research”
ASSIGNMENT
Apply the knowledge of
formulation of Linear
Programming problem in solving
various problems.
NOTES/STRATEGIC TIME
RESOURCES
After going through this lesson, 10 days
learner will be able to
 Formulate and solve
transportation problem .
 Formulate and solve
transhipment problem
Kapoor, V.K., “Operations
Research Techniques for
Management
Chawla, Gupta & Sharma, “
Operations Research”
Nandra ,Sandhu & Kant,“
Operations Research”.
ASSIGNMENT
Students may be given various
transportation and transshipment
problems .
MCQs/True or False questions to
examine their understanding
NOTES/STRATEGIC TIME
RESOURCES
Students will learn about 10 days
 Hungarian Method for
assignment.
 Travelling sales man
concept
SUGGESTED READINGS
Kapoor, V.K., “Operations
Research Techniques for
Management
Nandra ,Sandhu & Kant,“
Operations Research”.
Gupta, P.K. and Hira, D.S.,
“Operations Research”.
Conclusion
TOPIC
Queuing Models
Game Theory – Theory of Games,
Charactertics of Games, Rules –
Look
LESSON BREAKDOWN
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.
Conclusion
TOPIC
Game Theory
LESSON BREAKDOWN
Charactertics 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 )
ASSIGNMENT
 Inclass exercise given on
Assignment
 Comparative analysis of
Assignment and
transportation problems
NOTES/STRATEGIC TIME
RESOURCES
Students will learn about 10 days
 Waiting Time and Idle
Time Costs,
 Model I – Single Channel
poison Arrivals with
Exponential Service Times.
SUGGESTED READINGS
Swaroop, K., Gupta, P.K. and
Manmohan, “Operations
Research”, Chawla, Gupta &
Sharma, “ Operations Research”
Nandra ,Sandhu & Kant,“
Operations Research”.
ASSIGNMENT
 Inclass exercise given on
Queuing Model.
NOTES/STRATEGIC TIME
RESOURCES
LEARNING OUTCOMES 7 days
 Knowledge of important
concepts of Theory of
Games
 How to solve Game by
Dominance and how mixed
Strategies which can be
used by players.
SUGGESTED READINGS
Swaroop, K., Gupta, P.K. and
Manmohan, “Operations
Research”, Chawla, Gupta &
Sharma, “ Operations Research”
Conclusion ASSIGNMENT
 Students can be given
various games.
 Case Study analysis may
be done.

TOPIC NOTES/STRATEGIC TIME

RESOURCES
Net Work Analysis After this session, students will be 7 days
in a position to
 Do Project Planning
scheduling, Cost Analysis
and Crashing Exercises
LESSON BREKDOWN SUGGESTED READINGS
Net Work Analysis in Project Kapoor, V.K., “Operations
Planning, scheduling, CPM, PERT, Research Techniques for
Cost Analysis and Crashing the Management
Network Exercises Swaroop, K., Gupta, P.K.
and Manmohan,
“Operations Research”.
Gupta, P.K. and Hira, D.S.,
“Operations Research”.
Conclusion ASSIGNMENT
 Students may be given
various net work analysis
problems.
 MCQs/True or False
questions to examine their
understanding
 LESSON PLAN B.COM. SEMESTER-V
INSURANCE SERVICE MANAGEMENT

Topic Notes/Strategies/Resources Time

Part-1
1).Insurance Organisation And 1 Week
Management:

 Life Insurers Management Group Discussion On Life And Health

Insurance
2 Weeks

 Insurance Documentation Website:-Www.Policybazaar.Com

 Policies Contracts Website:-Www.Myinsuranceclub.Com

 Renewals Reference Book:-

 Life And Healh Insurance, By Harold
D. Skipper

2).Role Of Insurance Intermediaries In

Emerging Markets:
Special Lecture Conducted By Resource
 Agency Regulation Person

3 Weeks

 Training Procedures For Becoming Lecture Conducted By An Insurance Agent

Agent

 Remuneration Internet:-Www.Google.Com

 Functions Of An Agent Text Book:-‘Indian Insurance Industry’ By

Shashank Shrivastav

Part-2
1).Underwriting And Claims: Reference Book:- 1 Week

 Computation Of Premium And Insurance Management By Ganguly, Anand

Bonuses
  Role Of Surveyors Market Survey Conducted By Students

Case Study On Lic

 Opportunity To Appeal
 Premium Rate Structure Visit To Kotak Mahindra Insurance Company
For:-Comparison Of Prices
3 Weeks

Need For Underwriting Debate Session Conducted On Insurance

Group Discussion On ‘Underwiting

 Principles In Underwriting
Contracts’
2).Pricing Of Insurance Products:

 Impact Of Competition On Pricing

 Taxation And Policies

Comparison Found By Students Between
 Cost Consciousness Various Insurance Companies 2 Weeks
 Accounting Practices

 Factors Having Impact On Demand Information Obtained From Irda Website

For Insurance
Statistics Received From Television Updates

 Rigidities In Pricing System Lecture On Accounting System For Insurance

 Price Behaviour In Deregulated Companies
Market 1 Week
Group Discussion On ‘Need For Insurance’

Internet:-Www.Google.Com
2 Weeks

Reference Book:-

Insurance,By Julia Holyoake And Bill Weiper

 LESSON PLAN B.COM. SEMESTER-V
E-COMMERCE
Topic Notes/Strategies/ Resources Time
Introduction to E-Commerce  Students will Learn About 1 week
meaning and concept of
E-Commerce
 E-Commerce Vs Traditional
Commerce
 History of E-Commerce
 E-Commerce and E-Business
along with its difference
 EDI
E-Commerce Concept E-Commerce: 10 days
 Importance
 Features
 Benefits
 Impacts
 Challenges
 Limitations

E-Commerce Concept  E-Commerce & Supply Chain 2 Days

Management
 E-Commerce Infrastructure

Business Models of E-Commerce  Students will gain knowledge 20 days

about various models of
E-Commerce
 Business-to- Business (B2B)
 Business-to-Consumer (B2C)
 Consumer-to-Consumer (C2C)
 Consumer-to-Business (C2B)
 Business-to-Employee (B2E)
 Business-to-Government (B2G)

E-Commerce Strategies & Influencing  E-Commerce Strategy 2Days

factors  Influencing factors of
successful E-Commerce

Marketing Strategies & E-Commerce  Students will be acquainted 10 days

with E-Commerce Marketing
Strategies & E-Commerce
Website
 E-Commerce Marketing
strategies
  Website & its components
 Designing Principles for E-
Commerce Website
 Corporate Website
 Web Portal
 Search Engine

Internet Advertising & Mobile  Students will learn about 10 Days

Commerce Internet advertising or online
advertising
 Emergence of the internet as a
competitive advertising media
 Models of Internet Advertising
 Weaknesses in Internet
Advertising
 Mobile Commerce

Electronic Payment System  Students will gain knowledge 25 Days

about electronic payment
system and its types
 Prepaid & Postpaid payment
systems
 E-cash
 E-cheque
 Debit Card
 Credit Card
 Electronic purse
 Security issues on electronic
payment system
 Solution to security issues

Biometrics  Students will learn about the 2 Days

basic concept of biometrics
 Types of biometrics

Legal and Ethical Issues in E-Commerce  Security Dimensions 3 Days

 Security Threats
 Defensive measures of Security
in E-Commerce
 Regulatory Framework of E-
Commerce