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Panjab University Bcom Fifth Sem Syllabus

Panjab University Bcom Fifth Sem Syllabus

Panjab University Bcom Fifth Sem Syllabus

Panjab University Bcom Fifth Sem Syllabus : Panjab University is a public collegiate university located in Chandigarh, India. It originated in 1882, but was established in 1947, making it one of the oldest universities in India.

The university has 75 teaching and research departments and 15 centres for teaching and research at the main campus located at Chandigarh. It has 190 affiliated colleges spread over the eight districts of Punjab state and union-territory of Chandigarh, with Regional Centres at Muktsar, Ludhiana and Hoshiarpur cities in Punjab state.

Panjab University Bcom Fifth Sem Syllabus

Semester – V

Course Title  Maximum
Number of
Lectures (L)
Per Week
Tutorials (T)
Per Week***
BCM 501 INCOME TAX LAW**1005 1
100 51

Panjab University Bcom Fifth Sem Syllabus


  • * This is a compulsory qualifying paper, which the students have to study in the B.A./B.Sc./B.Com./BBA 1st year (2nd Semester). If the student/s failed to qualify the paper
    during the 2nd Semester, he/she/ they be allowed to appear/qualify the same in the 4th or 6th Semester/s.
  • ** the strength of B.Com. unit shall be 70. There will be tutorials only in the papers which have been highlighted with asterisk **
  • ***Each unit of will be divided into 3-groups for the purpose of Tutorials.

Panjab University Bcom Fifth Sem Syllabus

Scheme of Examination

B.Com. Honours 

A student can pursue Honours course in B.Com. by taking up one paper each in four semesters beginning with 3rd semester in any one of the following four streams. Option of any stream once exercised cannot be changed subsequently.

1. Accounting & Finance
1. BCH 307: Accounting Theory and Reporting Practices 3rd Semester
2. BCH 407: Contemporary Issues in Accounting 4th Semester
3. BCH 507:Strategic Financial Management 5th Semester
4. BCH607:Investment Management 6th Semester

2. Economics
1. BCH 308: Development Economics 3rd Semester
2. BCH 408: Industrial Economics 4th Semester
3. BCH 508: Money and Banking 5th Semester
4. BCH 608: International Economics 6th Semester

3. Management Studies
1. BCH 309: Advertising & Brand Management 3rd Semester
2. BCH 409: Consumer Behaviour 4th Semester
3. BCH 509: Compensation Management 5th Semester
4. BCH 609: Training & Development 6th Semester

4. Banking
1. BCH 310: Bank Management 3rd Semester
2. BCH 410: Bank Legislation 4th Semester
3. BCH 510: Electronic Banking and Risk Management 5th Semester
4. BCH 610: Bank Marketing 6th Semester

Panjab University Bcom Fifth Sem Syllabus


Note :

1. Examination in each subject for B.Com will be of 3 hours duration.

2. There will be no objective type questions.

3. Students are required to have the knowledge of the developments in the subject up to 6 months before the examination.

4. Use of non-programmable calculators by the students in the Examination Hall is allowed. The calculators will not be provided by the University/College to the examinees.

5. Tutorials classes will be held as notified in the Scheme of Examination for the session 2014-15 and 2015 onwards.

6. The following categories of the students shall be entitled to take the option of History and Culture of Punjab in lieu of Punjabi as compulsory subject:

(a) Students who have not studied Punjabi up to Class 10th.

(b) Wards of defence personnel and Central government employee/employees, who are transferable on all India basis.

(c) Foreigners.

7. 20% marks in each paper will be internal assessment based on the following parameters:

a. Mid-Semester Test : 50%

b. Academic Activity : 30% (Seminar, Project &Assignments)

c. Attendance : 20%

Panjab University Bcom Fifth Sem Syllabus


Note : The question paper of each subject covering the entire course shall be divided into three sections :

Section A (20 marks)

This section will have 6 short answer questions from the entire syllabus. Students are required to attempt 4 questions from this section. Each question will carry 5 marks; the total weightage being 20 marks.

Section B (30 marks)

This section will consist of essay type/numerical questions from Unit I of the syllabus. The candidate will be required to attempt two questions out of four questions. Each question will carry 15 marks; the total weightage being 30 marks.

Section C (30 marks)

This section will consist of essay type/numerical questions from Unit II of the syllabus. The candidate will be required to attempt two questions out of four questions. Each question will carry 15 marks; the total weightage being 30 marks.

Panjab University Bcom Fifth Sem Syllabus


Objective: The objective of the course is to impart basic knowledge of the provisions of Income tax laws in India.


  • Introduction, Important Definitions: Assessee, Person, Income, Total Income, Assessment Year & Previous Year. Agricultural Income & its assessment. Residence & Tax Liability (Basis ofCharge).
  • Capital & Revenue. Exempted Incomes.
  • Income from Salaries, Income from House Property.


  • Profits and Gains of Business and Profession including Depreciation, Capital gains, Income from Other Sources.
  • Note: The paper setter will consider the changes up to 30th September of relevant year.
  • Practical Work:
    1. Preparation of Form 16 and 16A
    2. Preparation and Filling of ITR Forms
    3. Preparation of PAN Form

Suggested Readings:

1. Students’ Guide to Income Tax – Dr. Vinod K. Singhania & Dr. Monica Singhania. (Taxmann Publications, New Delhi)

2. Income Tax Law and Accounts – Dr. H. C. Mehrotra & Dr. S.P. Goyal (Sahitya Bhawan Publications, Agra)

3. Income Tax – Dr. Garish Ahuja & Dr. Ravi Gupta (Bharat Publications, New Delhi).

Panjab University Bcom Fifth Sem Syllabus


Objective: To study the basic concepts of Management Accounting relevant in Business and helping the students to understand the usage of Accounting in Financial Management.


  • Origin Concept, Nature and Scope of Management Accounting, Distinction between Management Accounting and Financial Accounting.
  • Nature, Importance and Limitations of Financial Statements, Tools of Financial Analysis-Trend Analysis, Common Size Financial Statements and Comparative Financial Statements, Ratio Analysis.


  • Fund Flow Statement, Cash Flow Statement (AS-3).
  • Price Level Accounting, Social Accounting, Human Resource Accounting (Concept only),
  • Responsibility Accounting: Concepts, Steps in Responsibility Accounting and Advantages of Responsibility Accounting.
  • Practical: Use of various software packages to obtain different Management Accounting outputs like :

(i) Fund Flow Statement,

(ii) Ratio Analysis,

(iii) Cash Forecasting.

Reference books:

1. Anthony Robert, Reece, Principles of Management Accounting; Richard D. Irwin Inc. Illinois.

2. Khan M.Y. and Jain P.K., Management Accounting; Tata McGraw Hill, New Delhi.

3. Kaplan R.S. and Atkinson A.A., Advanced Management Accounting, Prentice India International, New Delhi.

4. Dr. S.N. Maheshwari : Principles of Management Accounting, Sultan Chand & Sons, New Delhi

5. I.M. Pandey : Management Accounting, Vikas Publication

6. Debarshi Bhattachharya : Management Accounting, Pearson Publication.

Panjab University Bcom Fifth Sem Syllabus


Unit – I

i) State of Indian Economy at the time of Independence.

ii) Nature of Indian Economy.

iii) Features and Appraisal of Economic Reforms Programme.

iv) Comparing Development Experience of Economies of India and China.

v) National Income of India – Estimates, Inter-regional Variations in National Income.

vi) Demographic Features of Indian Population, Demographic Dividend.

Unit – II

i) Indian Public Finance: The Indian Tax Structure, Public Expenditure, Public Debt.

ii) Capital Market: Growth, Problems and Reforms since 1991.

iii) External Sector: Contemporary Problems of India’s International trade. Balance of Payments Position, Foreign Trade Policy.

iv) Economic Planning in India – Objectives, Achievements and Failures, Latest Five Year Plan in India, NITI Aayog.

Suggested Readings:

1. Bhahmananda, P.R. And Panchmukhi, V.R.(eds.) 1987 – Development Process of Indian Economy, Himalaya Publishing House, Bombay.

2. Jalan, Bimal 1992: the Indian Economy – Problems and Prospects, Viking, New Delhi.

3. Ahluwalia, I.J. and Little, IMD(eds.) 1998: India’s Economic Reforms and Development. (Essays in Honour of Manmohan Singh), OUP, New Delhi

4. Nagraj, R.2006: Aspects of India’s Economic Growth and Reforms, academic Foundations, New Delhi.

5. Puri, V.K. and Misra, S.K.: Indian Economy, Latest Edition, Himalaya Publishing House

6. Datt and Mahajan: Indian Economy, S. Chand and Company, Latest Edition

7. Dhar, P.K.: Indian Economy – Its Growing Dimensions (Latest Edition), Kalyani Publishers

8. Economic Survey: Government of India, Latest Issue

9. Economic and Political Weekly: Various Issues.

Panjab University Bcom Fifth Sem Syllabus


Objectives: The objective of this course is to enable the students to understand the concepts of production and operations management of an industrial undertaking.


  • Introduction of Production and Operational Management: Meaning, Objectives and Scope.
  • Strategic Planning and Demand Forecasting.
  • Production Process and Analysis.
  • Capacity Planning and Management.
  • New Product/ Service Design and Development.
  • Facility Location.
  • Facility Layout.
  • Production Planning and Control Techniques- Sequencing (Processing in Job through Two Machines) and Network Analysis – PERT/CPM (including Crashing).


  • Work Measurement and Work Study: Methods, Analysis and various Charts, Time Study and Principles of Motion Economy.
  • Purchase Management.
  • Inventory Management Fundamentals : Economic Order Quantity, Quantity Discount, Reorder Level, Lead Time, Safety Stock, JIT.
  • Supply Chain Management: Concept & Components of Supply Chain, Activities in Supply Chain Management, Logistics Management.

Suggested Readings:

1. B. Mahadevan “Operations Management Theory & Practice”, Pearson Education.

2. Kanishka Bedi , “Production & Operations Management”, Oxford Higher Education.

3. L.J. Krajewski & L.P. Ritzman “Operations Management Processes & Value Chains”, Pearson Education.

4. B.S. Goel “Production Operation Management”.

5. Richard B Chase, F Robert Jacobs, Nicholas J Aquilano and Nitin K Agarwal , “Operations Management – For Competitive Advantage”, The McGraw Hill Companies.

Panjab University Bcom Fifth Sem Syllabus


Objectives:- The basic objective of this course is to help the learners understand various issues involved in setting up a private enterprise and develop required entrepreneurial skills in economic development. It also aims to motivate students to opt for entrepreneurship and self employment as alternate career options.


  • Entrepreneurship- Concept and Theories; Entrepreneur- Meaning and Characteristics: Leadership, Risk taking, Decision making, Motivation, Innovation.
  • Women Entrepreneurship- Problems Faced, Suggestions, Role of Government to promote Women Entrepreneurship; Socio- economic Environment.
  • Business Planning; Entrepreneurial Development Programmes- their Relevance and Achievement, Role of Government in Organizing EDPs.


  • Small Scale Business-Seed Bed of Entrepreneurship; Business Venture- Its Concept; Setting up a Small Scale Enterprise.
  • Product Planning and Management; Marketing Management; Growth and Diversification Strategies.
  • Role of Small Business in the National Economy; Small Business and Modern Technology.
  • Tax Considerations/ Benefits to Small Scale Units; SSI Exemptions.

Suggested readings

1. Desai, Vasant (2003). Small-Scale Industries and Entrepreneurship. Himalaya Publishing House, Delhi.

2. Kaulgud, Aruna (2003). Entrepreneurship Management. Vikas Publishing House, Delhi.

3. Cynthia, L. Greene (2004). Entrepreneurship Ideas in Action. Thomson Asia Pvt. Ltd., Singapore.

4. Chandra, Ravi (2003). Entrepreneurial Success: A Psychological Study. Sterling Publication Pvt. Ltd., New Delhi.

5. . Balaraju, Theduri (2004). Entrepreneurship Development: An Analytical Study. Akansha Publishing House, Uttam Nagar, New Delhi.

6. David, Otes (2004). A Guide to Entrepreneurship. Jaico Books Publishing House, Delhi.

7. Taneja (2004). Entrepreneurship. Galgotia Publishers.

Panjab University Bcom Fifth Sem Syllabus


Objective: To familiarize the students with the traditional and modern financial and services.


  • Financial Markets: Meaning, Functions and Types.
  • Money Market: Meaning, Characteristics, Structure, Participants, Growth of Indian Money Market, Components of Money Market, Call Money Market, Acceptance Market, Bills Market, Commercial Paper Market. Certificates of Deposits Market in India.
  • Capital Market: Nature and Role, Functions, Distinction between Money market and Capital Market, Primary Market, Secondary market, Operational Mechanism of Capital Market.


  • Financial Services: Meaning, Characteristics, Importance and Kinds of Financial services, Financial Services and Economic Environment, Players in Financial services.
  • Merchant Banking: Concept, Evolution and Functions of Merchant banks.
  • Mutual Funds: Concept, Types, Advantages, Problems of Mutual Funds in India, Constitution and Management of Mutual Funds.
  • Exchange Traded Funds, Factoring.

Suggested readings

1.Financial Markets: A Beginners’ Module, Workbook from NSE

2. Mutual Fund: A Beginners’ Module, Workbook from NSE

3. Gurusamy, Financial Markets and Institutions, 3rd edition, Tata McGraw Hill.

4. Saunders, Financial Markets and Institutions, 3rd edition, Tata McGraw Hill.

5. Thummuluri, Siddaiah, Financial Services, 1st edition, Pearson Education.

6. Khan, Indian Financial Systems, 6th edition, Tata McGraw Hill.

Panjab University Bcom Fifth Sem Syllabus

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Panjab University Bcom Fifth Sem Syllabus

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Panjab University Bcom Fifth Sem Syllabus

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