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Panjab University Bcom Third Sem Syllabus

Panjab University Bcom Third Sem Syllabus

Panjab University Bcom Third Sem Syllabus

Panjab University Bcom Third Sem Syllabus : Examinations shall be conducted at the end of each Semester as per the Academic Calendar notified by the University of Delhi. The system of evaluation shall be as follows: Each course will carry 100 marks, of which 25 marks shall be reserved for internal assessment based on a combination of tutorials, classroom participation, project work, seminar, term papers, tests, and attendance.

The remaining 75 marks in each paper shall be awarded on the basis of a written examination at the end of each semester. The duration of written exanimation for each paper shall be three hours. Examinations for courses shall ordinarily be conducted only in the respective odd and even Semesters as per the Scheme of Examinations. Regular as well as ex-students shall be permitted to appear/reappear/improve in courses of odd Semesters only at the end of odd Semester and courses of even Semesters only at the end of even Semesters.

Panjab University Bcom Third Sem Syllabus

Semester – III

Course Title  Maximum
Number of
Lectures (L)
Per Week
Tutorials (T)
Per Week***
1005 1

Panjab University Bcom Third Sem Syllabus



Objective: To enable the students to acquire basic knowledge of different issues faced in progress and prospects of commerce in India.


  • Foreign Direct Investment: Concept, Historical Perspective, Incentives for Attracting Foreign Capital, Implication for Indian industry, Role of Foreign Investment Promotion Board (FIPB) –Automatic Route and Sectoral Limits, Difference between FDI and Foreign Portfolio Investment (FPI).
  • “Make in India” An Initiative of Government of India, Objectives, Sectors in Focus and Issues & Challenges ahead.
  • Technology in Commerce: Features, Impact, Management and Status of Technology and Impact of Technology on Commerce in India.
  • International Finance: Introduction, Need, Importance, Sources-External Commercial (FCCBs) Borrowings (ECB), American Depository Receipt (ADR), Global Depository Receipt (GDR).


  • Infrastructure: Growth of Infrastructure- Energy, Transport and Communication. Public-Private Partnership (PPP) in Infrastructure Development in India, Bottlenecks, Models – Built Operate and Transfer (BOT), Built Operate Levy and Transfer (BOLT), Special Economic Zones (SEZs).
  • Stock Exchanges in India: Organisation, Nature, Functions, Benefits, Growth, Trading in Stock Markets- Electronic Trading, Listing and Role of SEBI, Commodity Exchanges in India.
  • Corporate Debt Restructuring: Concept, Importance, Methods, Corporate Scams and Regulatory Authorities-Serious Fraud Investigation Office (SFIO), Investors; Protection in India-
  • Importance, Need, and Initiatives by the Central Government.
  • Recent Trends in Credit Rating Services in India- Role of ICRA and CRISIL.

Reference books:
1. Indian Economy – Datt and Sundharam, S Chand and Co. New Delhi
2. Indian Economy – M.B. Shukla, Taxman Publication, New Delhi
3. India Transport Report, National Transport Development Committee Report, Routledge,
Tolstoy Marg, New Delhi
4. Financial Markets Institutions and Financial Services, C Gomez –Prentice-Hall.
5. Principles of Business Organisation, by Y.K. Bhushan, Sultan Chand & Co, New Delhi
6. Guruswamy. S – Global Financial Institutions, Tata Mcgraw Hills India.
8. Khan – my Indian Financial Systems – Tata Mcgraw Hills India.
9. Website of Make in India.

Panjab University Bcom Third Sem Syllabus


Objective: The objective of this paper is to help the students to acquire conceptual knowledge of cost accounting and elements of cost.


  • Introduction: Nature, Scope and Advantages of Cost Accounting, Installation of Costing System, Difference between Cost and Financial Accounting, Classification of Costs.
  • Material: Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques. Methods of Pricing Material Issues.
  • Labour: Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and Overtime. Methods of Wage Payment and Incentive Plans, Labour Turnover .


  • Overheads: Collection, Classification, Allocation, Apportionment and Absorption of Overheads (Primary and Secondary Distribution), Machine Hour Rate.
  • Preparation of Cost Sheet, Operation Costing, Service Costing.
  • Cost Ledger Accounting, Integral Accounting, Reconciliation of Cost and Financial Accounts.

Practical Work:

  • Use of software package to obtain cost accounting output like: Analysis of Cost- Centre wise and Element wise, Allocation and Apportionment of Overheads, Preparation of Cost Sheet.

Reference books:

1. Banerjee Bhabatosh: Cost Accounting, Phi Learning
2. Saxena and Vashist: Cost Accounting, Sultan Chand and Sons.
3. N.K.Agarwal: Cost Accounting, Suchita Prakashan Pvt.Ltd.
4. Horngren, Srikant M.Datar, George foster: Cost Accounting, Prentice Hall.

Panjab University Bcom Third Sem Syllabus


Objective: The objective of this paper is to help the students understand various provisions of Companies Act 2013.


  • Introduction: Characteristics of a Company, Concept of Lifting of Corporate Veil, Emerging
  • Types of Companies. Formation of Company –Promotion & Registration, Pre-incorporation Contract and Provisional Contracts.
  • Memorandum of Association, Articles of Association, Doctrine of Constructive Notice, Doctrine of Ultra-Vires, Doctrine of Indoor Management, Prospectus and Statement in Lieu of Prospectus, Red-Herring Prospectus.
  • Share Capital – Kinds of Shares, Book Building Process, Information Memorandum, Dematerlisation of Shares, ASBA System, Transfer & Transmission of Shares, Buyback of


  • Members and Shareholders – Their Rights and Duties.
  • Management – Directors, Classification of Directors, Disqualification, Appointment, Legal Position, Powers and Duties, Disclosures of Interest, Removal of Directors, Board Meetings, Other Managerial Personnel and Remuneration, Digital Signatures of Directors.
  • Winding Up-Concept and Modes.
  • Practical Work: Teacher should use Internet and Communication Technology to give students demo regarding procedure of Online Filing of Documents for Registration of Company, obtaining Director Identity Number (DIN), Corporate Identity Number (CIN), etc.
  • Students should be apprised of National Company Law Tribunal (NCLT), Insider Trading, Rating Agencies, etc. Practical Training about Notice of Meeting, Agenda, Quorum, Proxy, Reports, Minutes of Meeting, Resolutions, etc. The teacher should use simulation method and will hold at least One Statutory Meeting, One Annual General Meeting, One Extra-ordinary Meeting and
  • One Board Meeting.

Reference books:
1. Kannal, S., & V.S. Sowrirajan, “Company Law Procedure”, Taxman’s Allied Services (P)Ltd.,
New Delhi (Latest Edn).
2. Ramaiya, A., “A Ramaiya’s Guide to Companies Act”, Lexis Nexis ButterworthsWadhwa,
3. Singh, Harpal, “Indian Company Law”, Galgotia Publishing, Delhi.
4. Singh, Avtar, “Company Law”, Eastern Book Company, Lucknow.

Panjab University Bcom Third Sem Syllabus


Objective: The objective of this paper is to help the students in understanding mathematical and statistical tools in business decisions.


  • Matrices and Determinants: Definition of a Matrix. Types of Matrices; Algebra of Matrices ,Properties of Determinants; Calculation of Values of Determinants upto Third Order, Ad-Joint of a Matrix, Elementary Row or Column Operations; Inverse of a Matrix.
  • Solution of a System of Linear Equations having Unique Solution and Involving not More Than Three Variables.
  • Differentiation –Idea of Simple Derivative of different Functions (excluding trigonometric function).
  • Maxima and Minima of Functions of One Variable only


  • Introduction: Statistics as a Subject; Statistical Data: Meaning and Types, Collection and Rounding of Data, Classification and Presentation of Data.
  • Analysis of Univariate Data: Construction of a Frequency Distribution; Concept of Central Tendency and Dispersion-and Their Measures; Measures of Skewness; Concept of Kurtosis.
  • Time Series: Meaning, Components, Models, Fitting Linear and Quadratic Trend
  • Index Number: Meaning, Types, and Uses: Methods of Constructing Price and Quantity Indices (Simple and Aggregate); Tests of Adequacy; Chain-Base Index Numbers; Base Shifting, Splicing, and Deflecting; Problems in Constructing Index Numbers; Consumer Price Index.
  • Practical work: Collection, Classification and Presentation of data using Microsoft Excel.

Reference books:

1. Dowling E.T.: Mathematics for Economics; Shaum Series, McGraw Hill, London.
2. Holden: Mathematics for Business and Economics; Macmillan India, New Delhi.
3. Kapoor, V.K.: Business Mathematics; Sultan Chand & Sons, Delhi.
4. Vohra, N.D.: Quantitative Techniques in Management; Tata McGraw Hill, New Delhi.
5. Aczel, Amir D.: Complete Business Statistics, Irwin.
6. Chou-Ya-Lun: Statistical Analysis, Holt, Rinchart and Winslon.
7. Heinz, Kohler: Statistics for Business & Economics, Harper Collins.
8. Levin, Richard I.& David S Rubin: Statistics for Management, Prentice Hall of India, Delhi.

Panjab University Bcom Third Sem Syllabus


Objective: To acquaint the students with Indian Banking and Insurance industry.


  • Indian Banking System: Introduction, Concept, Types of Banks and Structure of Banking System, Functions of Commercial Banks, The Reserve Bank of India: Management and
    Structure, Functions of RBI, Monetary Policies and Techniques of Credit Control.
  • Reforms in Indian Banking: Overview, Recommendations of Narasimham Committee, Verma Panel Report, Basel II Norms, Capital Adequacy Ratio (CAR), Revised NPA Norms- Grievance
  • Mechanism and Banking Ombudsman, Impact of Reforms.
  • Emerging Trends in Banking: Concept of E-Banking, Mobile Banking, Electronic Fund
  • Transfer- ( RTGS & NEFT) and Core Banking. RBI Guidelines on Internet Banking, Challenges faced by Indian Banking, Cheque Truncation System.


  • Insurance: Concept, Nature of Insurance, Functions of Insurance, Types of Insurance (Life and Non-Life), Importance of Insurance, Principles of Insurance Contract-Features of Life and Nonlife Insurance.
  • Insurance and IRDA: IRDA Act 1999, Provisions, Duties, Powers and Functions of IRDA, Composition and Grievance Mechanism and Insurance Ombudsman.

Reference books:

1. M N Mishra, S B Mishra: Insurance Principles & Practice, Sultan Chand and Sons.
2. James L Athearn: Risk and Insurance, West Publication Co.
3. NaliniPravaTripathy and Prabir Pal: Insurance Theory and Practice, Prentice Hall India.
4. PAS Mani: Life Insurance in India, Western Printers and Publication. Insurance & Risk
Management – Dr. P.K.Gupta,Himalaya Publishing House, Delhi.
5. Banking Law and Practice Maheshwari, S.N. and Maheshwari, S.K.,Kalyani Publishers, New Delhi.
6. Emerging Trends in the Banking Sector, Mittal R.K., Saini A.K. &Dhingra Sanjay, Macmillan, New Delhi.
7. MadhuVij: Management of Financial Institutions in India, Anmol Publications.
8. U.C. Patnaik: Rural Banking in India, Anmol Publications.
9. Vasanth Desai: Nature and Problems of Commercial Banking in India, Himalaya Publishing House.
10. V.K. Gupta: Management of Financial Institutions in India, Radha Publications
11. G. Ramesh Babu: Management of Financial Institutions in India, Craft Publishing Company.
12. Vasanth Desai: Indian Banking, Nature and Problems, Himalaya Publications House.

Panjab University Bcom Third Sem Syllabus


Objective: Understanding of Basics of GST

Unit I

  • Tax Structure in India, Direct and Indirect Taxes, Overview of Goods and Services Tax, Implementation of GST, Reasons for GST introduction, Pros and cons of GST,Registration procedure under GST, CGST/ SGST Act, 2017,Classes of officers under GST, their appointment and powers; Levy and collection of CGST/ SGST; Composition Levy scheme;Time and Value of supply, valuation in GST (basics),Tax invoice, credit and debit notes.

Unit II

  • IGST Act, 2017: Definitions, Supplies in the course of inter-State trade or commerce, Supplies in the course of intra-State trade or commerce, Levy and collection of IGST, power to grant exemption from tax, place of supply under IGST; Input tax credit;Returns under GST;Refund of tax; offences and penalties, Prosecution and Appeals under GST, GST
  • Portal: GST Eco system,GST suvidha provider.


1. The Central Goods and Services Tax Act, 2017 of Ministry of Law and Justice (Legislative Department) 12th April, 2017) published in The Gazette of India dated 12th April, 2017.
2. Taxmann’s GST Ready Reckoner Updated till 18th June, 2017.
3. Taxmann’s GST Manual-Enforced w.e.f. 1.7.2017.
4. GST Ready Reckoner by CA Kesha R Garg, Bharat Law House, Delhi.
5. Goods and Services Tax in India —–Notifications by Government of India
6. GST Bill 2012
7. Integrated Goods and Services Tax Act 2017.

Panjab University Bcom Third Sem Syllabus

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Panjab University Bcom Third Sem Syllabus

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Panjab University Bcom Third Sem Syllabus

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