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Panjab University Bcom Sixth Sem Syllabus

Panjab University Bcom Sixth Sem Syllabus

Panjab University Bcom Sixth Sem Syllabus

Panjab University Bcom Sixth Sem Syllabus : One of the oldest Universities in India, the Panjab University (PU) initiated at Lahore in 1882, has a long tradition of pursuing excellence in teaching and research in science and technology, humanities, social sciences, performing arts and sports. The University supports excellence and innovation in academic programmes, promotes excellence in research, scholarship and teaching.

The University is committed to attract and support the best students and faculty, who excel at teaching and research. In independent India, Panjab University with its Campus at Chandigarh and nearly two hundred colleges in Punjab state and Chandigarh U.T., has served various societal needs with distinction. The glorious traditions of the University established during the period of more than 133 years of its long service to the nation since its inception are a source of inspiration for the present generation of faculty members and students.

By virtue of its history, experience, achievements and philosophy, the Panjab University has a national character and it enjoys an international stature drawing both faculty and students from all over the country and different parts of the globe. Its faculty includes some of the most distinguished scientists and academicians. It continues to attract celebrated scholars at the campus. Over the years, the reputation of the Panjab University has grown to emerge as an institution at the pinnacle in innovative teaching, research and community outreach. 

The academic institutes on the campus and four Regional Centres are grouped under the Faculties of Arts, Science, Languages, Law, Education and Fine Arts, Business Management and Commerce, Engineering and Technology, Medical Sciences, Pharmaceutical Sciences and Dairying, Animal Husbandry and Agriculture. Most of the departments have their own specialized libraries, and the working period runs for at least 180 days in a year. 

The University School of Open Learning, a multi-disciplinary department, caters to more than 25000 distance learners and offers over 20 traditional and job oriented courses. 

Panjab University Bcom Sixth Sem Syllabus

Semester – VI

Course
Code
Course Title  Maximum
Marks
Number of
Lectures (L)
Per Week
Tutorials (T)
Per Week***
BCM 601DIRECT TAX LAWS**1005 1
BCM 602FINANCIAL MANAGEMENT100 51
BCM 603  ISSUES IN FINANCIAL
REPORTING
100 51
BCM 604 SOCIAL AND BUSINESS
ETHICS
10051
BCM 605 OPERATIONAL
RESEARCH**
10051
BCM 606 SECTORAL ASPECTS OF
INDIAN ECONOMY
10051

NOTE:

  • * 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 B.com. will be divided into 3-groups for the purpose of Tutorials.

Panjab University Bcom Sixth 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 Sixth Sem Syllabus

SYLLABI FOR B.COM FOR THE EXAMINATION OF 2016-17 ONWARDS

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 Sixth Sem Syllabus

INSTRUCTIONS FOR THE PAPER SETTERS

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 Sixth Sem Syllabus

Important Note :

In all numerical papers the paper setter is required to set numerical questions as follows:

Section A : Four numerical questions out of six questions.

Section B and C : At least two numerical questions out of four questions.

Panjab University Bcom Sixth Sem Syllabus

BCM 601: DIRECT TAX LAWS

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

UNIT – I

  • Deemed Incomes and Clubbing of Incomes (Aggregation of Incomes), Set-off and Carry
  • Forward of Losses, Deductions to be made in Computing the Total Income, Rebate & Relief.
  • Assessment of Individual.

UNIT – II

  • Assessments of HUF, Association of Persons & Firm.
  • Income Tax Authorities, Procedure of Assessment (Practical aspects of Filing of Return to be stressed), Penalties, Deduction & Collection of Tax at Source, Advance Payment of Tax,
  • Appeals & Revision.
  • Note: The paper setter will consider the changes up to 30th September of relevant year.

Practical Work:
1. Filing of return by an Individual, HUF & Firm.
2. Filling and Submission of TDS 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 Sixth Sem Syllabus

BCM 602: FINANCIAL MANAGEMENT

Objective: The objective of the paper is to familiarize the students with Principles and Practices of Financial Management.

UNIT- I

  • Financial Management: Meaning, Scope and Objectives of Financial Management, Time Value of Money- Compounding Techniques and Discounting Techniques. Capital Budgeting, Evaluation of Projects (excluding Risk and Uncertainty, Implications of Normal, Initial and
    Terminal Depreciation and Balancing Charge).
  • Cost of Capital: Determination of Cost of Capital, Components of Cost of Capital.

UNIT- II

  • Sources of Corporate Finance, SEBI Guidelines for Raising Corporate Finance.
  • Capital Structure, Meaning, Types of Leverage, Determinants of Capital Structure.
  • Theories of Capital Structure.
  • Working Capital Management and Its Estimation (Excluding Cash, Receivable and Inventory Management).
  • Dividend Policy- Relevance and Irrelevance Theories.

Reference books:

1. J C Van Horne, “Financial Management and Policy”, 12th Edition, New Delhi, Prentice Hall of India

2. J C Van Horne, J W Wachowicz, Jr. “Fundamentals of Financial Management” 13th Edition, Prentice Hall of India

3. Prasanna Chandra, “Financial Management’ Tata McGraw Hill.

4. Khan and Jain, “Financial Management- Text and Problems” 2nd Edition, Tata McGraw Hill’

5. R A Brealey and S C Myers, “Principles of Corporate Finance”, Tata McGraw Hill, 7th Edition

6. I M Pandey, “Financial Management”, Vikas Publishing House, 9th Edition

Panjab University Bcom Sixth Sem Syllabus

BCM 603: ISSUES IN FINANCIAL REPORTING

Objectives: The main objective of this subject is to provide knowledge to the students about developments in financial reporting, and understanding of reporting issues at the national and international level.

Unit I

  • Financial reporting: Nature and Objectives, Benefits, Users of Financial Reports.
  • General Purpose and Specific Purpose Report. Qualitative Characteristics of Accounting Information.
  • Conceptual Framework of Financial Reporting: FASB and IASB
  • International Financial Reporting Standards (IFRS): Role of IASB, Arguments for GlobalConversion.
  • Achievements of IASB and Obstacles in Conversion. Required Disclosures as per IFRS.

Unit II

  • Issues in Corporate Financial Reporting – Accounting for Changing Price Level, Social Reporting, Human Resource Accounting.
  • Indian Accounting Standard with reference to Segment Reporting, Interim Reporting, Leases and Intangible Assets.
  • Difference between IFRS and Indian Accounting Standards. US GAAP.
  • Recent Trends in Financial Reporting in the Indian context

Suggested Readings:

1. E.S. Hendriksen, Accounting Theory, Richard D. Irwin.

2. M.W.E. Glautier and B. Underdown, Accounting Theory and Practice.

3. Ahmed Riahi Belkaoui, Accounting Theory, Thomson Learning.

4. Henry I- Wolk, Jere R. Francis and Michael G- Tearney, Accounting Theory: A Conceptual and Institutional Approach, South Western Publishing Co.

5. Robert Bloom and Pieter T. Elagers, Accounting Theory and Policy, Harcourt Brace Joranovich.

6. L.S. Porwal, Accounting Theory, McGraw Hill Education (India) Ltd.

7. Jawahar Lal, Accounting Theory and Practice, Himalaya Publishing House, New Delhi.

Panjab University Bcom Sixth Sem Syllabus

BCM604: SOCIAL AND BUSINESS ETHICS

Objectives: The course aims to educate that how the adoption of Business Ethics by organizations not only discourages corporate wrong-doing, but also contributes substantially in the achievement of corporate excellence.

Unit-I

  • Business Ethics, Definition, Nature, Purpose, Ethical Issues in Management, Causes of Unethical Behaviour, Ethical Abuse-Values, Morals and Business Ethics-Levels of Business Ethics, Myths of Business Ethics, Relationship between Value, Morals and Ethics., Conflict of Interest.
  • Ethics at Workplace: Individual in Organisation, Gender Issues, Harassment, Discrimination.
  • Ethics in Accounting &Finance, Marketing and Consumer Protection- Importance, Problems and Issues.

Unit –II

  • Whistle Blower Policies-Meaning, Importance and Issues.
  • Corporate Social Responsibility under Company Act 2013.
  • Ethical Issues in Corporate Governance.
  • Environmental Issues-Protection of Natural Environment, Prevention of Pollution, Depletion and Conservation of Natural resources.

Suggested Readings:

1. Chakraborty , S.K. : ,Foundations of management Work – Contributions from Indian Thought: Himalaya Publishing House Delhi

2. Griffiths , B. : Themarriage of East and West , colling London

3. Gandhi , M.K. : The Study of My Experience with Truth, Navjivan Publishing House , Ahmedabad

4. Velasquez , M.G. : Business Ethics 5. Sekhar , R.C. : Ethical Choices in Business .

Panjab University Bcom Sixth Sem Syllabus

BCM 605: OPERATIONAL RESEARCH

Objective: To understand the concepts and techniques of Operations Research for business decision making and to acquire required skills to solve various problems in OR.

UNIT-I

  • Operational Research—Meaning, Significance and Scope. Introduction to Linear Programming,
  • Formulation of Linear Programming—Problem, Graphical Method, Simplex Method.
  • Duality in Linear Programming, Definition of Dual Problem, General Rules in Converting any Primal into its Dual, Transportation Problem, Assignment Problem.

UNIT-II

  • Decision Theory: Decision Making under Uncertainty and Risk, Decision Trees.
  • Replacement Problem (Individual and Group replacement Problems both).
  • Games Theory : Two Persons Zero Sum Games, Pure Strategies, Mixed Strategies. Simulation; Meaning, Process, Advantages,
  • Limitations and Applications.

Practical Work :

  • Use of Linear Programming in Industry.

Suggested Readings:

1. Paneerselvam, Operations Research, Prentice Hall of India, New Delhi.

2. Taha, Operations Research: An Introduction, Prentice Hall of India, New Delhi.

3. Kapoor, V.K., Operations Research, Sultan Chand & Sons, New Delhi.

4. Sharma, J. K., Operations Research, Theory and Applications, Macmillan India Ltd., ND.

5. Kalavathy, Operations Research, Vikas Publishing House, ND.

Panjab University Bcom Sixth Sem Syllabus

BCM 606: SECTORAL ASPECTS OF INDIAN ECONOMY

Objectives: This course will provide insight into the various sectoral aspects of indian economy

Unit – I

i) Agriculture: Features, Agricultural Productivity and Income, Rural Indebtedness, Agricultural Marketing, Agricultural Finance and Agricultural Policy, New Development in Agriculture – Contract Farming, Organic Farming and Corporate Farming.

ii) Industrial Development during the Planning Period, Industrial Policy of Govt. of India, National manufacturing policy, Small Scale and Cottage industries in India: Importance, problems and Govt. Policy, Large Scale Industries – Iron & Steel, Cement and Petrochemicals.

Unit – II

i) Services Sector in India: Growth and Contribution of Services in India in Pre and Post Reform Period, Role and Problems of Public and Private Sector in India

ii) Problems of Indian Economy: Poverty, Unemployment, Inflation, Unequal distribution of Income and Wealth, Inter-State disparities in the Pattern of Development.

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

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

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

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

7. Economic Survey: Government of India, Latest Issue

8. Economic and Political Weekly: Various Issues.

Panjab University Bcom Sixth Sem Syllabus

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Panjab University Bcom Sixth Sem Syllabus

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Panjab University Bcom Sixth Sem Syllabus

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