ordinances and for m c (h y i c part i - punjabpupdepartments.ac.in/syllabi/academic session...

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ORDINANCES

AND

OUTLINES OF TESTS,

SYLLABI AND COURSES OF READING

FOR

MASTER OF COMMERCE

(HONOURS SCHOOL -FIVE YEAR INTEGRATED COURSE)

PART-I(SEMESTER I & II)

FOR

2015-16 & 2016-17 SESSIONS

2

ORDINANCES FOR MASTER OF COMMERCE

(HONOURS SCHOOL - FIVE YEAR INTEGRATED COURSE)

1. M.Com.(Hons. School -FYIC) an integrated course for Master Degree in Commerce (Honours School), will be run by Department of Commerce, Punjabi University, Patiala. The duration of course shall be divided into five academic years. Each year shall be divided into two semesters. The degree of B.Com. (Hons. School) shall be awarded to all the students, who shall pass the first three years of the course.

2. The admission to M.Com. (Hons. School -FYIC) Ist Semester shall be open to any person who has obtained 50% (45% in the case of SC/ST) marks in aggregate in plus two examination (Senior Secondary System) in any group from the Punjab School Education Board/C.B.S.E./I.C.S.E. or any other examination recognized as equivalent thereto by the Punjabi University, Patiala

3. (a) There shall be University examination at the end of each semester. The

examination for the first, third, fifth, seventh and ninth semesters shall ordinarily be held in the month of November/December and for the second, fourth, sixth, eighth and Tenth semesters in the month of April/May, or on such dates as may be fixed by the University.

(b) The amount of admission fee to be paid by a candidate per semester for

the external examinations shall be as prescribed from time to time. (c) Last date by which the admission forms and fee for the external

examinations must reach the Registrar shall be as follows:

Semester Examination

Without Late fee

With Late fee for Rs. 800/-

With late fee for Rs. 1200/-

With Late fee for Rs. 5000/-

With late fee for Rs. 10,000/-

November/December (Odd)

Sept. 30 Oct. 15 Oct. 21 Oct. 31 Nov. 10*

April/May (Even) Feb. 28 March 15 March 21 March 31 April 15*

* No examination form will be accepted after this date. 4. The first semester examination shall be open to a regular student who:

(i) has been on the rolls of the University Department during the first semester.

(ii) has attended not less than 75% of the lectures, seminars and case discussions etc. and

(iii) bears a good moral character.

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5. The second, third, fourth, fifth, sixth, seventh, eighth, ninth and tenth semester

examinations shall be open to a regular student who: (i) has been on the rolls of the University Department during the second,

third, fourth, fifth, sixth, seventh, eighth, ninth and tenth semester as the case may be:

(ii) has attended not less than 75% of the lectures , seminars, and case discussions etc.

(iii) has passed the first or second or third, or fourth, or fifth or sixth, or seventh or eighth, or ninth semester examination respectively or is covered under re-appear ordinances.

(iv) The candidate who passed Part-I (1st and 2nd Semesters), Part-II (3rd and 4th semesters), Part-III (5th and 6th Semesters), Part-IV (7th and 8th Semesters) and Part-V (9th and 10th Semesters) must take the Part-III, Part IV and Part-V respectively within three years of his/her passing the lower part.

6. The assessment in all semesters of M.Com (Hons. School -FYIC) will be 30%

internal and 70% external for each paper. The minimum number of marks required to pass in a paper shall be 35% in external Examination and 35% in aggregate of internal assessment and external examination in each paper. There is no pass percentage for internal part of the assessment. If a candidate fails to secure the requisite 35% marks in aggregate in any paper(s), he/she shall be placed under re-appear in that paper(s), such a candidate would carry the internal assessment marks secured by him for his reappear examination.

7. The result for the internal examinations to be conducted by the department shall be conveyed to the students/examinations branch by the Head of the Department as per prescribed schedule.

INTERNAL ASSESSMENT TOTAL MARKS 30

CLASS TEST(40%) 12 Marks (Two tests in each semester out of which one best will be taken)

ASSIGNMENT (40%) 12 Marks

(Assignment shall be based upon journals/Magazines/News Papers/Research work/Industrial visits) GENERAL PERFORMANCE/SNAP TEST/CLASS PARTICIPATION (20%) 6 Marks Note: If a case comes to notice of Controller of examination where the marks awarded by the Teacher are on a very Higher/Lower side, the award will be got moderated by the following committee.

1. Dean of the Faculty concerned 2. Controller of Examination 3. Head of the Department

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4. If considered necessary a member can be appointed by the Vice-Chancellor on the recommendations of Dean of the Faculty concerned.

8. Subject to fulfillment of requirement of attendances and these ordiances there will

be no condition of passing papers for promotion from odd semester to even semester in an Academic Session.

(i) To qualify for admission to 2nd year of the Course, the candidate must

have passed 50% of total papers of the two semesters of the Ist year. Similarly to qualify for admission to 3rd year of the course, the candidate should have passed 50% of total papers of four semesters of the earlier two years. To qualify for admission to 4th year and 5th year of the course, the candidate should have passed 50% of total papers of all the lower semesters.

(ii) A candidate placed under reappear in any paper, will be allowed two

chances to clear the reappear, which shall be availed within consecutive two years/chances i.e. to pass in a paper, the candidate will have a total of three chances, one as regular student and two as reappear candidate.

(iii) The examination to reappear papers of odd semester will be held with regular examination of the odd semester and reappear examination of the even semester will be held with regular examination of even semester. But if a candidate is placed under reappear in the last semester of the course, he will be provided chance to pass the reappear with the examination of the next semester, provided his reappear of lower semester does not go beyond next semester.

(iv) Provided that every candidate should qualify all the papers prescribed for

Part-1 (first and second semesters), Part-II (third and fourth semesters), Part-III (fifth and sixth semesters), Part-IV (seventh and eighth semesters) and Part-V (ninth and tenth semesters), as the case may be, within three years of joining the respective part of the course. Provided further that every candidate shall complete the whole course within a period of seven years of joining the first semester.

9. Every candidate shall be examined in the subject according to the latest syllabi

and course outlines prescribed for them by the University from time to time. 10. The shortage in the attendance of lectures by candidates will be condoned as per

university rules made by university from time to time. 11. The medium of instructions shall be English.

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12. Viva-voce examination shall be conducted by a committee consisting of the following.

1. Two external experts 2. One internal examiner (to be nominated by the Head of the Department) 3. Head of the Department OR His nominee. The quorum of Committee meeting would comprise one external examiner and

one internal examiner. 13. As soon as possible after the completion of each semester, the Registrar shall

publish a list of successful candidates showing their result. Each candidate shall be supplied with a card containing his/her details of marks.

14. A candidate who qualifies all the papers prescribed for the first six semester

shall be awarded the degree of B.Com (Hons. School) stating in division determined as under.

(a) Those who obtain 75% or more of the total aggregate marks in first six semesters

taken together shall be declared to have passed the examination with the distinction and those who obtain 60% or more of the total aggregate marks shall be placed in First Division, those who obtain 50% of more of the total aggregate marks shall be placed in Second Division and those who obtain less than 50% of the total aggregate marks shall be placed in Third Division.

(b) A candidate who qualifies all the papers prescribed for the ten semesters shall be awarded the degree of M.Com. (Hons. School -FYIC) stating in division determined as under. Those who obtain 75% or more of the total aggregate marks in ten semesters taken together shall be declared to have passed the examination with the distinction and those who obtain 60% or more of the total aggregate marks shall be place in First Division, those who obtain 50% or more of the total aggregate marks shall be placed in Second Division and those who obtain less than 50% of the total aggregate marks shall be placed in Third Division.

(c) Every candidate shall be issued a Detailed-Marks Card indicating his/her result & detail of marks semester wise in the subject offered. The total marks of each of the lower examination shall be shown in the Detail Marks Card for succeeding examinations. The marks secured by the candidate in internal assessment and external examination will be shown separately. Each Successful candidate shall receive B. Com. (Hons. School) and M.Com. (Hons.School -FYIC) degrees stating the division obtained by him.

15. The grace marks shall be allowed according to general ordinances relating to "Award of grace" marks.

16. The candidates who have successfully completed the degree but secured less

than 60% marks will be allowed one chance to appear again for the purpose of

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improving his/her performance within two years from passing the examination

in the first instance for this purpose, he/she may appear in a maximum of 1/3 of

total theory papers in all parts of the course (but not exceeding two papers in one

semester and three papers in one part of the course). Every candidate shall

appear in accordance with the syllabi prescribed for that examination.

17. Candidates who have passed their Matriculation examination from a School

located outside the State of Punjab may be allowed to take up the subject of gzikph

bkIwh (w[ZYbk frnkB) (Punjabi Compulsory (Elementary Knowledge)) in lieu of

Functional Punjabi.

(i) Candidates who have passed their Matriculation examination from a School

located in the State of Punjab will not be allowed to take up the subject of

gzikph bkIwh (w[ZYbk frnkB) in lieu of Functional Punjabi at the graduate level.

This clause will not apply to students covered by clause No. (ii) given below.

(ii) Children of Defence personnel/Para military personnel (serving as will as

retired) will be allowed to take up the subject of gzikph bkIwh (w[ZYbk frnkB)

provided the father or the mother/guardian (in case father is deceased) of the

candidate gives an affidavit that the Candidate has not studied Punjabi at the

School Level.

18. A candidate who does not clear all the papers in first attempt of B.Com. (Hons. School) examination in three years and M.Com. (Hons. School-FYIC) examination in five years shall not be eligible for a prize or medal in that course.

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SYLLABUS

MASTER OF COMMERCE(HONOURS SCHOOL -FIVE YEAR INTEGRATED COURSE)- PART-I SEMESTER I & II

2015-16 & 2016-17 SESSIONS SEMESTER I

CORE PAPER Theory Internal Credit Assessment

MFY 1.1 Communication Skills and 70 30 5

Personality Development

MFY 1.2 Fundamentals of Accounting 70 30 5

MFY 1.3 Fundamentals of Commerce 70 30 5

MFY 1.4 Functional Punjabi –I 70 30 5

OR

MFY 1.4 (A) Punjabi Compulsory 70 30 5

(Elementary Knowledge) –I

ELECTIVE PAPER (ANY ONE)

Option-I MFY 1.5 (i) Business Mathematics 70 30 5

Option-II MFY 1.5 (ii) Operations Research 70 30 5

SEMESTER II CORE PAPER

MFY 2.1 Functional Punjabi –II 70 30 5

OR

MFY 2.1 (A) Punjabi Compulsory 70 30 5

(Elementary Knowledge) –II

MFY 2.2 Financial Accounting 70 30 5

MFY 2.3 Management Principles 70 30 5

MFY 2.4 Micro Economics 70 30 5

ELECTIVE PAPER (ANY ONE)

Option-I MFY 2.5(i) Workshop on Business Data 50 3 Processing and Accounting

System Option-II MFY 2.5 Workshop on Management Practices 50 3

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DEPARTMENT OF COMMERCE

PUNJABI UNIVERSITY, PATIALA (1961 d/ gzikp n?eN BzL 35 sfjs ;Ekfgs)

As per choice Based Credit Scheme (CBCS) and University policy, the students of

M.Com. (Hons-School FYIC) course of the department of commerce, Punjabi University,

Patiala, may opt any one subject from the following courses run by different departments

(Allied and non allied subjects) in addition to the elective subjects offered in this course.

Allied Subject 1. MBA (5 years) Integrated School of Applied Management Applied Programme

2. B. Tech. Engineering University College of Engineering

Management Integrated Programme in ECS 3. B. Tech. Engineering Management Integrated Univeristy College of Engg. Programme in ME 4. B.Sc. Hons. School in Economics Economics 5. B.Sc. Hospitality and Hotel Management Tourism, Hospitality and Hotel Mgt. 6. B.Sc. Mathematics Computer Application Mathematics and Management Non Allied Subjects 1. B.A. Hons. in Gurmat Sangeet Gurmat Sangeet 2. Bachelor of Physiotherapy Physiotherapy 3. B.A. (Hons.) Social Sciences School of Social Sciences

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( 2015-2016 & 2016-17)

Syllabus of M.Com. (Honours School- FYIC) Part-I (Ist semester)

CORE PAPER

MFY : 1.1: COMMUNICATION SKILLS AND PERSONALITY

DEVELOPMENT

Teaching Hours per week: 5 Internal Assessment: 30

Time Allowed : 3 Hrs. External Assessment: 70

Credit : 5

INSTRUCTIONS FOR PAPER SETTER/EXAMINERS

The question paper will consist of three sections. Section A and B (Consist of

unit I and II of the syllabus, respectively) will have four questions each from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions covering entire syllabus and the candidates are required to attempt any ten questions. Each question in section C will carry 3 marks.

UNIT-I

Communication: Meaning, Importance, and Process, Objectives of

Communication, Effective Communication, Means/ Media and Types of

Communication, Channels of Communication, Barriers to Communication, Voice

Training, Importance of Feedback. Interview, Report Writing, Speeches and

Presentations, Documentation, Preparation of Extempore speech, Group Discussion,

Debates, Declamation; Stage Confidence. Business Correspondence: Definition,

Importance Business letters: Essential features, Parts and Layout, Types: Purchase

order letter, Enquiry Letter, Quotation Letter, Acceptance Letter, Refusal Letter, Follow

Up Letter and Cancellation of order letter.

UNIT-II

Personality Development, Types of personality, Dynamics of Personality,

Personality Traits, Influences on Personality, Personality Analysis through body

language and Individual habits, Physical Aspects of personality, Emotional Stability,

Memory Training, Mind and mental development, Mental Blocks, Manners and Art of

Living.

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( 2015-2016 & 2016-17)


Paper MFY 1.2 : FUNDAMENTALS OF ACCOUNTING

Time Allowed: 3 Hrs. Internal Assessment: 30

Lectures delivered : 60 External Assessment: 70

Credit : 5


The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12

short answer type questions covering entire syllabus and the candidates are required to attempt any ten questions. Each question in section C will carry 3 marks.

UNIT-I Theoretical Framework: Nature and Purpose of Accounting ; Accounting as an

information system. Definition of Accounting, Need for accounting information. Qualitative characteristics of accounting, information. Functions, advantages and limitations of accounting. Branches of accounting. Basic of accounting; cash basis and accrual basis.

The nature of financial accounting principle – Basic concepts and conventions: entity, money measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism), materiality and full disclosures.

Financial accounting standards: concept, benefits. Salient feature of Accounting Standard (AS): I (ICAI). Types of Accounting Standards.

Accounting records and systems: Accounting Process from recording of business transactions to preparation of trial balance, an overview only). Journal Ledger Cash-Book and other subsidiary books.

Final accounts with adjustments: Capital and revenue expenditures and receipts: general introduction only Preparation of financial statements: a) Of non-corporate business entities from a trial balance; b) Of not-for-profit organizations; c) From incomplete records: statement of affairs method and conversion method.

UNIT-II Business Income: Measurement of business income-Net income: the accounting

period, the continuity doctrine and matching concept. Objectives of Measurement. Revenue recognition: Timing and basic recognition criterion, Salient features of

Accounting Standard (AS): 9 (ICAI) Recognition of expenses. The Nature of Depreciation: The Accounting concept of Depreciation. Factors

affecting Measurement of Depreciation. Methods of computing Depreciation: Straight line Method and Diminishing Balance Method; Disposal of depreciable assts - change of method. Salient features of Accounting Standard (AS): 6 (ICAI)

Inventories: meaning. Significance of Inventory Valuation. Inventory Record systems: periodic and perpetual. Methods: FIFO, LIFO and Weighted Average. Salient features of Accounting Standard (AS): 2 (ICAI)

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( 2015-2016 & 2016-17)


MFY 1.3 :FUNDAMENTALS OF COMMERCE



Credit : 5


The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions covering entire syllabus and the candidates are required to attempt any ten questions. Each question in section C will carry 3 marks.

UNIT I

Concept and characteristics of Business: Business, profession and employment distinctive features; Objectives of business – economic and social, role of profit in business; Classification of business activities: Industry and Commerce; Industry – types: primary, secondary, tertiary;

Commerce: Meaning, Commerce-Science or Art; Commerce as Profession, Commerce & Economics; Commerce & Management; Functions of Commerce, Commerce: Trade and Auxiliaries; Business risks – nature and causes. Entrepreneur: meaning and characteristics of entrepreneur: types of entrepreneur, Functions of entrepreneur, long term and short term source to start an enterprise.

UNIT II

Business organization: forms of business organization: Sole proprietorship: meaning, characteristics, Advantages and disadvantages. Partnership: meaning, characteristics, kinds of partners, registration of partnership deed, rights and obligations of partners.

Joint Stock Company: meaning, characteristics, advantages, kinds of companies, difference between public and private companies, promotion of a company, stages of promotion and promoters.

From traditional commerce to e-commerce: concept of e-commerce. Electronic verses traditional commerce, benefits of e-commerce to organization, customers and society. Introduction to various models of e- commerce.

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( 2015-2016 & 2016-17)


MFY : 1.4 : FUNCTIONAL PUNJABI - I



Credit : 5

f;b/p; s/ gkm g[;seK Gkr^TL eEk ozr, ;zgkH tfonkw f;zx ;zX{ ns/ vkH pbd/t f;zx uhwk Gkr^n L (1) fBpzX^ouBk L ;wkie, tksktoD ns/ ;fGnkuko ft;a/ Bkb ;pzXs. (2) ftnkoeDL

(i) gzikph X[Bh^ftT[As, ;to, ftnziB, T[ukoB nzr, T[ukoB ;EkB s/ T[ukoB ftXh nB[;ko X[BhnK dk torheoD.

(ii) Ppd^Pq/DhnK ns/ o{gKsoBL BKt, gVBKt, ftP/PD, fefonk, fefonk ftP/PD, ;zpzXe, :'ie, gqPB ;{ue Ppd.

Gkr JL Gkr^T ns/ Gkr^n d/ ftnkeoD tkb/ Gkr ftu'A ;zy/g T[soK tkb/ gqPB. nze tzv ns/ g/go ;?No bJh jdkfJsk 1H f;b/p; d/ ;ko/ GkrK ftu'A gqPB g[ZS/ ikDr/. 2H g/go B{z fszB GkrK T, n ns/ J ftu tzfvnk ikt/rk. 3H Gkr T ftZu'Al

(i) fe;/ ejkDh dk ftPk^t;s{$;ko$b/yeK d/ :'rdkB iK ejkDh ebk (fszB ftZu'A fJZe) 10 nze

(ii) gkso ;zpzXh ikDekoh. (gzi ftZu'A d') 2%6 &12 nze

4H Gkr n^1 fe;/ ftP/ s/ fBpzX fbyD bJh fejk ikt/rk. (fszB ftZu'A fJZe) & 8 nze

2 d/ d'tK GkrK ftu'A fJe^fJe gqPB g[ZfSnk ikt/rk ns/ ftfdnkoEh B/ d'tK ftu'A fJe gqPB eoBk j'tkrk. 10 nze

5H Gkr ^J eEk ozr ns/ ftnkeoD tkb/ Gkr ftZu'A ;zy/g T[~soK tkb/ 15 (gkm g[;se eEk ozr) ftZu'A 7 ns/ ftnkeoD ftZu'A 8) gqPB g[ZS/ ikDr/. ftfdnkoEh B/ ;ko/ gqPBK d/ ;zy/g T[~so d/D/ j'Dr/. jo/e gqPB dk 2 nze j't/rk. 15% 2 & 30 nze

;jkfJe gkm^;wZroh 1H joehos f;zx, Gk;ak ftfrnkB ns/ gzikph Gk;ak, pkjoh gpfb;aoia, fdZbh, 1973H 2H pbd/t f;zx uhwk, gzikph Gk;ak ftfrnkB ns/ ftnkeoB (seBheh ;apdktbh dk ft;ak e';a), gzikph :{Bhtof;Nh, gfNnkbk, 2000H 3H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs s/ ftjko, u/sBk gqek;aB, b[fXnkDk, 2008H 4H gq/w gqek;a f;zx, f;XKse Gk;ak ftfrnkB, wdkB gpfb;aoia, gfNnkbk, 2002H 5H gq/w gqek;a f;zx, gzikph Gk;ak dk ;q's s/ pDso, gzikph :{Bhtof;Nh, gfNnkbk, 1996H 6H gq/w gqek;a f;zx, o{g ftfrnkB, wdkB gpfb;aoia, gfNnkbk, 2002H 7H i'frzdo f;zx g[nko ns/ j'o, gzikph Gk;ak dk ftnkeoB, (.,.. ns/ ...), gzikph Gk;ak nekdwh, ibzXo. 8H ;[yftzdo f;zx ;zxk, gzikph Gk;ak ftfrnkB, gzikph Gk;ak nekdwh, ibzXo, 1999H 9. y'i gfsqek (rbg ftP/P nze), gzikph :{Bhtof;Nh, gfNnkbkH 10H vkH pbd/t f;zx Xkbhtkb, gzikph ejkDh dk fJfsjk;, gzikph nekdwh, fdZbhH

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( 2015-2016 & 2016-17)


MFY : 1.4(A) : PUNJABI COMPULSORY (ELEMENTARY KNOWLEDGE) –I



Credit : 5

Gkr^T (1)H r[ow[yh toDwkbk s/ b/yD^gqpzX (T) nZyo f;ZfynkL soshptko s/ G[bkt/A nZyo. (n) nZyo pDsoL nZyo o{g s/ b/yD d/ fB:w. 10 nze

(2)H r[ow[yh nZyo s/ gzikph X[BhnK dk gqpzX (T) ;to s/ ftnziBL torheoB d/ f;XKs s/ T[ukoB. (n) ;to ;{ue nZyoK s/ X[BhnK dh gSkD s/ tos'A. (J) ftnziB ;{ue nZyoK s/ X[BhnK dh gSkD s/ tos'A. (;) brK^wksoK dh gSkD s/ tos'A. (j) brkyoK dh gSkD. 10 nze

Gkr^ n (1)H fbgh d/ nZyoK dh tos'A d/ fB:w (T) g{o/ s/ nZX/ nZyoK dh gSkD s/ tos'A. (n) ;to ;{ue nZyoK dh gSkD s/ tos'A. (J) ;to tkjeK dh gSkD s/ tos'A. (;) wksok s/ ;to tkjeK dh ;KMh tos'A. (j) wksok dh ftnziB ;{ueK Bkb tos'A. 10 nze

(2)H gzikph Ppdktbh Bkb ikD gSkD (T) frDsh (n) j|s/ d/ fdB (J) wjhfBnK d/ BK (;) ozrK d/ BK (j) cbK^;pIhnK d/ BK (e) gP{^SgzShnK d/ BK (y) gzikph foPsk^Bksk gqpzX dh Ppdktbh (r) xo/b{ t;sK dh Ppdktbh 10 nze

Gkr^J ;ko/ f;b/p; s/ nkXkos nkpi?efNt NkJhg gqPB. 30x1=30 nze

nze tzv s/ g/go ;?ZNo bJh jdkfJsK

1H ftfdnkoEh gfjbh tko r[ow[yh fbgh f;Zy oj/ jB. j' ;edk j? ftfdnkoEh gzikph GkPk s'A nBikD j'D. ;' gqPBK dk gZXo ftfdnkoEhnK dh ;hwk B{z fXnkB ftZu oZy e/ fBPus ehsk ikt/.

2H ;ko/ GkrK ftZu'A gqPB g[ZS/ ikD. 3H ;ob s/ ;gPN gqPB g[ZS/ ikD. 4H toDkswe gqPB Bk g[ZS/ ikD.

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5H ftfdnkoEh B{z fbgh dk p'X eotkT[D bJh X[BhnK, fbgh fuzBQK dh gSkD ns/ tos'A ;pzXh ;zy/g gqPB g[ZS/ ikD. b'V nB[;ko ftfdnkoEhnK B{z S'N iK u'D d/Dh bkIwh j?.

6H gzikph Ppdktbh d/ ;ko/ GkrK ftZu'A gqPB g[ZS/ ikD. b'V nB[;ko u'D ns/ S'N fdZsh ikt/.

;jkfJe gkm ;wZroh

1H ;fsBkw f;zx ;zX{, nkU gzikph f;yhJ/, gpbhe/PB fpT{o', gzikph :{Bhtof;Nh, gfNnkbk, 2009H (fjzdh s'A gzikph f;ZyD bJh)

2H ;fsBkw f;zx ;zX{, r[ow[yh f;Zy', gpbhe/PB fpT{o', gzikph :{Bhtof;Nh, gfNnkbk, 2011H (nzro/Ih s'A gzikph f;yD bJh)

3H ;hsk okw pkjoh, gzikph f;yhJ/, gpbhe/PB fpT{o', gzikph :{Bhtof;Nh, gfNnkbk, 2002 (fjzdh)

4H okiftzdo f;zx, gzikph frnkB ;hHvhH (ezfgT{No n?gbhe/PB N{^boB n?Av Nhu gzikph), gpbhe/PB fpT{o', gzikph :{Bhtof;Nh, gfNnkbk 2011H

5H Hardev Bahri, Teach Yourself Punjabi, Publication Bureau, Punjabi University, Patiala,

2011.

6. Henry A. Gleason and Harjeet Singh Gill, A Start in Punjabi, Publication Bureau, Punjabi

University, Patiala, 1997.

7. Ujjal Singh Bahri and Paramjit Singh Walia, Introductory Punjabi, Publication Bureau,

Punjabi University, Patiala, 2003.

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( 2015-2016 & 2016-17)


ELECTIVE PAPER

OPTION-I: PAPER MFY 1.5(i) : BUSINESS MATHEMATICS



Credit : 5



UNIT-I

Functions: (Algebric, logarithmic & Experimental Functions) & their graphs. Limit and Continuity.

Differentiation: Laws of Derivatives, chain, Rules, Repeated derivatives, implict functions partial differentiation. Maxima and minima theory upto maximum two independent variables.

Matrices: determinants rank inverse of a matrix system of linear equations and their solutions using Cramer's Rule, Matrix inverse method & Causes reduction method.

UNIT-II

Linear Programming Graphs Transportation Problem: Method and Test. Assignment Problem and game theory.

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( 2015-2016 & 2016-17)


ELECTIVE PAPER

OPTION-II; PAPER MFY 1.5(ii) : OPERATIONS RESEARCH



Credit : 5


The question paper will consist of three sections. Section A and B (Consist of unit I and

II of the syllabus, respectively) will have four questions each from respective units and

candidates are required to attempt two questions each from section A and B. Each question in

section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions

covering entire syllabus and the candidates are required to attempt any ten questions. Each

question in section C will carry 3 marks.

UNIT-I

Introduction:- Meaning & Scope of Operations Research. Application in Business,

Commerce & Industry, limitations Operations Research.

Linear Programing Problem (LPP): Mathematical formation of LPP. Solution of LPP

using graphical method, Simplex method & Big M method. Duality in LPP Detection of

optimum solution to primal using optimum solution to the dual. Goal Programming.

UNIT-II

Two person zero sum games, pure strategies, mixed strategies, Dominance.

Sequencing Problem: Introduction, classification of sequencing problems, processing N

Jobs through two, three and M Machines including graphic method.

Transporation Problem: Pert & CPM.

Basic concepts of network Models, Preparation of Network diagram, Project duration &

Critical path; Probality of project completion, Project crashing & Simulation.

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( 2015-2016 & 2016-17)

Syllabus of M.Com. (Honours School- FYIC) Part-I (IInd semester)

CORE PAPER

MFY : 2.1 : FUNCTIONAL PUNJABI - II



Credit : 5

f;b/p; s/ gkm g[;seK ਭਾਗ-ੳ tkose ftt/e ,;zgk. vkH okfizdo gkb f;zx pokV, vkH irsko f;zx, gzikph :{Bhtof;Nh, gfNnkbk. Gkr^n^1 fuZmh^gZso 2 ftnkoeDL

(i) Ppd^pDso ns/ Ppd ouBkL gfoGkPk, w[ZYb/ ;zebg, w{b o{g, nr/so, gS/so, ftT[sgs o{g ns/ o{gKsoh o{g.

(ii) GkPk tzBrhnkL GkPk dk Ne;kbh o{g, GkPk ns/ T[g^GkPk dk nzso ns/ nzso^;pzX, gzikph T[g^GkPktK s/ gSkD fuzBQ.

Gkr JL T[go'es f;b/p; s/ nXkos ;zy/g T[~soK tkb/ gqPB. nze tzv ns/ g/go ;?No bJh jdkfJsk 1H f;b/p; d/ ;ko/ GkrK ftu'A gqPB g[ZS/ ikDr/. 2H g/go B{z fszB GkrK T, n ns/ J ftu tzfvnk ikt/rk. 3H Gkr T ftZu'Al

(i) fe;/ fJe dk ftPk$;ko$b/yeK d/ :'rdkB iK fBpzX ebk pko/ gqPB. (fszB ftZu'A fJZe) 10 nze

(ii) fBpzXK ftub/ ftukoK ;pzXh S'N/ T[~soK tkb/ gqPB. (gzi ftZu'A d')2%6&12 nze

4H Gkr n^1 fe;/ ftP/ s/ fuZmh$gZso fbyD bJh fejk ikt/rk. (fszB ftZu'A fJZe)& 8 nze n^2 d/ d'tK GkrK ftu'A fJe^fJe gqPB g[ZfSnk ikt/rk ns/ ftfdnkoEh B/ d'tK

ftu'A fJe gqPB eoBk j't/rk. 10 nze

5H Gkr ^J ftu gkm g[;se tkose ftt/e ns/ ftnkeoD tkb/ Gkr ftZu'A ;zy/g T[~soK tkb/ 15 (gkm g[;se tkose ftt/e ftZu'A 7 ns/ ftnkeoD ftu'A 8) gqPB g[ZS/ ikDr/. ftfdnkoEh B/ ;ko/ gqPBK d/ ;zy/g T[~so d/D/ j'Dr/. jo/e gqPB dk 2 nze j't/rk. 15%2&30 nze

;jkfJe gkm-;wZroh 1H joehos f;zx, Gk;ak ftfrnkB ns/ gzikph Gk;ak, pkjoh gpfb;aoia, fdZbh, 1973H 2H pbd/t f;zx uhwk, gzikph Gk;ak ftfrnkB ns/ ftnkeoB (seBheh ;apdktbh dk ft;ak e';a), gzikph :{Bhtof;Nh, gfNnkbk, 2000H 3H p{Nk f;zx pokV, gzikph ftnkeoB L f;XKs s/ ftjko, u/sBk gqek;aB, b[fXnkDk, 2008H 4H gq/w gqek;a f;zx, f;XKse Gk;ak ftfrnkB, wdkB gpfb;aoia, gfNnkbk, 2002H 5H gq/w gqek;a f;zx, gzikph Gk;ak dk ;q's s/ pDso, gzikph :{Bhtof;Nh, gfNnkbk, 1996H 6H y'i gfsqek (fBpzX nze), gzikph :{Bhtof;Nh, gfNnkbkH 7H i'frzdo f;zx g[nko ns/ j'o, gzikph Gk;ak dk ftnkeoB, (.,.. ns/ ...), gzikph Gk;ak nekdwh,ibzXo. 8H ;[yftzdo f;zx ;zxk, gzikph Gk;ak ftfrnkB, gzikph Gk;ak nekdwh, ibzXo, 1999H

18

( 2015-2016 & 2016-17)


MFY : 2.1(A) : PUNJABI COMPULSORY (ELEMENTARY KNOWLEDGE) –II



Credit : 5

Gkr^T (1)H Ppd gqpzXL Ppd i'VK dh tos'A (T) d' nZyoh PpdK d/ Ppdî'V (n) fszB nZyoh PpdK d/ Ppdî'V (J) pj[ nZyoh PpdK d/ Ppdî'V 10 nze

(2)H PpdK dhnK Po/DhnK s/ ftnkeoBe torK dh gSkD (T) PpdK dhnK Po/DhnK dk f;XKs, gSkD s/ tos'A

(BKt, gVBKt, ftP/PD, fefonk, fefonk ftP/PD nkfd) (n) ftnkeoBe torK dh gSkD s/ tos'A

(fbzr, tuB, g[oy, ekb nkfd) 10 nze

Gkr^n (1)H Ppd pDsoK s/ ftnkeoBe fJekJhnK dk f;XKs s/ tos'A (T) gzikph Ppd pDsoK dk f;XKs, gSkD s/ tos'A

(nr/so, fgS/so, ;wk;, d[jo[esh) (n) ftnkeoBe fJekJhnK dk f;XKs, gSkD s/ tos'A

(tkezP, T[g^tke s/ tke) (J) PpdK dk ftnkeoBe w/bL f;XKs s/ ftjko 10 nze

(2)H ftPokw fuzBQK dh gSkD s/ tos'A. 10 nze

Gkr^J ;ko/ f;b/p; s/ nkXkos nkpi?efNt NkJhg gqPB. 30x1=30 nze

nze tzv s/ g/go ;?ZNo bJh jdkfJsK

1H ftfdnkoEh gfjbh tko r[ow[yh fbyh f;Zy oj/ jB. j' ;edk j? ftfdnkoEh gzikph GkPk s'A nBikD j'D. ;' gqPBK dk gZXo ftfdnkoEhnK dh ;hwk B{z fXnkB ftZu oZye/ fBPus ehsk ikt/. 2H ;ko/ GkrK ftZu'A gqPB g[ZS/ ikD. 3H ;ob s/ ;gPN gqPB g[ZS/ ikD. 4H toDkswe gqPB Bk g[ZS/ ikD. 5H ftfdnkoEhnK B{z ftnkeoB dh w[ZYbh ikDekoh ;pzXh ;zy/g gqPB g[ZS/ ikD. b'V nB[;ko ftfdnkoEh B{z S'N iK u'D d/Dh bkIwh j?.

19

;jkfJe gkm ;wZroh 1H ;fsBkw f;zx ;zX{, nkU gzikph f;yhJ/, gpbhe/PB fpT{o', gzikph :{Bhtof;Nh, gfNnkbk,2009H (fjzdh s'A gzikph f;ZyD bJh) 2H ;fsBkw f;zx ;zX{, r[ow[yh f;Zy', gpbhe/PB fpT{o', gzikph :{Bhtof;Nh, gfNnkbk, 2011H (nzro/Ih s'A gzikph f;yD bJh) 3H ;hsk okw pkjoh, gzikph f;yhJ/, gpbhe/PB fpT{o', gzikph :{Bhtof;Nh, gfNnkbk, 2002(fjzdh) 4H okiftzdo f;zx, gzikph frnkB ;hHvhH (ezfgT{No n?gbhe/PB N{^boB n?Av Nhu gzikph), gpbhe/PB fpT{o', zikph :{Bhtof;Nh, gfNnkbk 2011H 5H Hardev Bahri, Teach Yourself Punjabi, Publication Bureau, Punjabi University, Patiala, 2011.

6. Henry A. Gleason and Harjeet Singh Gill, A Start in Punjabi, Publication Bureau,


7. Ujjal Singh Bahri and Paramjit Singh Walia, Introductory Punjabi, Publication Bureau,


20

( 2015-2016 & 2016-17)


PAPER MFY 2.2: FINANCIAL ACCOUNTING



Credit : 5



UNIT-I

Partnership Accounts: Essential characteristics of partnership, Partnership

deed; Final accounts; Adjustments after closing the accounts; Fixed and Fluctuating

capital; Goodwill; Joint Life Policy; Change in Profit Sharing Ratio.

Reconstitution of Partnership firms: Admission of a Partner, Retirement and

Death of a Partner; Dissolution of Partnership including Garner Vs Murray rule,

Amalgamation of Firms, Sale of a partnership firm to a company and conversion of

firm in a company.

UNIT-II

Royalty Accounts: Royalty, Minimum Rent, Short Workings, Recoupment of short

workings, lapse of short workings, Journal Entries and Ledger Accounts in the Books

of Landlord and Lessee; Consignment Accounts: Introduction-Entries in the books of

Consignor and Consignee. Cost Price method, Invoice Price Method.

Hire Purchase and Instalment System: Basic concepts and distinction,

Calculation of Interest and Cash Price, Journal entries and ledger accounts in the

books of Purchaser and Seller; Branch Accounts, Accounting for Packages and

Empties, Insurance Claims.

21

( 2015-2016 & 2016-17)


PAPER : MFY 2.3 MANAGEMENT PRINCIPLES



Credit : 5



UNIT-1

Management: Concept, nature, process and Significance of Management. Contribution to management thoughts with special reference to Taylor, Fayol

and Elton Mayo. Planning: Nature and Purpose; steps involved in planning, objectives: setting

objectives, process of managing by objectives, strategies, forecasting. Organising: Concept, nature and purpose of organizing, significance and

Process of organizing. Organisational structure: Formal and Informal organization, organization chart.

Decision Making: Concept and process, Group decision making, Authority and responsibility relationship.

Directing: Scope, Human factors, creativity and innovations.

UNIT-II

Staffing: Selection process & Techniques. Motivation: Concept, characteristics, importance and theories of Motivation.

Leadership: Concept & leadership Styles, leadership Theories. Communication: Nature and Process of Communication Chennels networks and barriers to communication-Effective Communication.

Controlling: System and Process of Controlling, requirements for effective control

22

( 2015-2016 & 2016-17)


PAPER: MFY 2.4 MICRO ECONOMICS



Credit : 5



UNIT-I

Micro Economics: Its nature and scope. Consumer Behaviour and Law of Demand: Marginal utility Approach, Indifference Curve approach; Revealed Preference approach.

Elasticity of demand: It measurement; Price, income and cross elasticity of demand, price elasticity and price consumption curve, income consumption curve. Price change and income & substitution effect.

Production: Fixed and variable input, production functions, total, average and marginal products, Law of variable proportion, production isoquants, marginal rate of technical substitution.

Cost of Production: Social and Private costs of production, Long run and short run costs of production; concept of revenue: Total, average and marginal revenue.

UNIT-II

Price Output Decisions: Perfect Competition: Assumptions, price and output decisions, Equilibrium of firm and industry in short and long runs.

Monopoly market Structure: Kinds of monopoly, monopolist's decision and equilibrium, cartels and Price leadership model. Price discrimination.

Monopolistic Competition: Assumptions; Short run and long run equilibrium.

Oligopoly: Causes for existence of oligopolistic firms. Cooperative vs non cooperative Behaviour & dilemma of oligopolistic firms.

23

( 2015-2016 & 2016-17)


ELECTIVE PAPER

Option-I; PAPER : MFY 2.5(i) WORKSHOP ON BUSINESS DATA PROCESSING

AND ACCOUNTING SYSTEM

Internal Assessment: 50 Marks

Lectures delivered : 60 Credit : 3

UNIT-I

Data Processing concepts: Meaning and purpose of data processing, Data Information, Source, documents, data input, data manipulation, output of information, data storage, file creation, accessing, manipulation and maintenance of file, generation of sequential, indexed sequential and direct file organization with their advantages and disadvantages. Direct processing, batch, online and real time.

DBMS Components: Data Definition Language, Data Manipulation Language, Query Language, Report Generators, Application Generators, User Interface, File Manager, Database Manager, Database Administrator, Data Dictionary. Advantages and Disadvantages of DBMS:

Financial analysis using MS Excel: spread sheets; Use of spreadsheets, screen display, call reference, entering data, formatting cells in worksheets/ printing worksheets/ creation of work sheets for different modules of financial analysis.

Data handling: Data sorting, filtering data, using, sorting and filtering data for certain accounting conditions.

MS Access: Using Access to create accounting data, modify entries and generation of trial balance, profit and loss statements and balance sheets

UNIT-II Accounting Packages: Computerized Accounting- Meaning and Features-

Advantages and disadvantages-Computerized vs. Manual Accounting-Creating of Company-Grouping of accounts creation accounts and inventory-Entering Transactions: Vouchers-Types-Numbering-Deleting and Editing Vouchers-Opening and Closing balances Stock Valuation.

Reports: Petty Cash Book-Trial Balance- Profit and Loss Account- Balance Sheet- Group wise-Account wise-Data Range Reports- Preparation of Departmental Accounts- Preparation of Bank Accounts- Bank Reconciliation Statement-Stock Reports- Budget Variance Reports-Transactions list Accounts list.

Tax Accounting: Value added Tax (VAT) : VAT Register, Vat Reports- Service tax: Service Tax Register Service Tax Reports.

24

(2015-2016 & 2016-2017)


ELECTIVE PAPER

OPTION II- PAPER : MFY 2.5(ii) WORKSHOP ON MANAGEMENT PRACTICES

Internal Assessment: 50 Marks

Lectures delivered : 60 Credit : 3

UNIT-I

Case studies on Management: Planning: Case studies relating to Planning :steps involved in planning, objectives: setting objectives, process of managing by objectives, strategies, forecasting. Organising: Case studies relating to Process of organizing. Organisational structure, organisational change. Decision Making: Case studies relating to decision making in an organisation, Authority and responsibility relationship. Creativity and innovations in an organisation .

UNIT-II

Staffing : Case studies regarding staffing: Selection process & Techniques in an organisation . Motivation and Leadership: Case studies on motivation and leadership practices in an organisation. Communication: Case Studies on process of Communication, Channel networks in an organisation. Controlling: Case studies on controlling system and process of Controlling in an

organidation. Note: Only MNCs or Reputed Indian companies can be selected for case studies.

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