B.Com.

Part III

FACULTY OF ECONOMICS AND BUSINESS

SYLLABUS
For

B. Com. Parts I, II & III

(Pass Course) B.Com. (Hons.) Part II & III Examination, 2010

GURU NANAK DEV UNIVERSITY

AMRITSAR
Note : Copyrights are reserved. Nobody is allowed to print it in any form. Defaulters will be prosecuted.

Price : Rs. 100.00

B.Com. Part III

B.Com. Part III

BACHELOR OF COMMERCE DETAILED ORDINANCES RELATING TO EXAMINATION FOR THIS CLASS ARE CONTAINED IN GURU NANAK DEV UNIVERSITY CALENDAR VOL. II
Admission to the First year class of B.Com Degree Course shall be open to a person who has passed one of the following examinations conducted by a recognised Board/Council/ University. +2 examination with at least 40% marks in the aggregate in any stream. OR Part-I examination of B.Com. (Old System) of this University. OR Any other examination recognised by this University as equivalent to the examinations mentioned above. PART-II The Part-II examination shall be open to a candidate who has passed not less than one academic year previously, Part-I of B.Com. Examination. PART-III The Part-III Examination shall be open to a candidate who has passed not less than one academic year previously, Part-II B.Com. Examination.

B. Com. B.Com. (Part Part I, II, IIIIII)

COURSE OUTLINES FOR B.COM. (+3 SYSTEM OF EDUCATION 2010)

Subject Maximum Number Marks of Lectures (L) & Tutorials (T) Part-I I. English (Compulsory) II. Punjabi (Compulsory) or Punjab History and Culture III. Commercial and Labour Laws IV. Financial Accounting V. Functional Management VII. Computer Fundamentals 100 100 100 100 100 100 L 6 6 6 6 6 6 T 2 2 2 -

VI. Quantitative Techniques for Business 100

Note : Candidate has to pass this paper in Part-I or Part-II.

Part-II
I. English (Compulsory) II. Punjabi (Compulsory) or Punjab History and Culture III. Environmental Studies (Compulsory) IV. Company Law & Auditing V. Corporate Accounting VI. Cost Accounting VII. Business Economics VIII. Viva-Voce 100 100 100 100 100 100 100 50 6 6 6 6 6 6 40 Hrs. 2 2 -

B.Com. B.Com. (Part Part I, II, IIIIII)

Part - III
I. English (Compulsory) II. Punjabi (Compulsory) or Punjab History and Culture III. Banking Theory & Practice IV. Income Tax Law & Practice V. Management Accounting and Business Finance VI. Indian Economic Problems VII. Any one of the following options Opt. I Opt. II Opt. III Materials Management Operations Research 100 100 100 100 100 100 50 6 6 6 6 6 6 2 Sales & Retail Management 100 100 100 100 100 100 100 6 6 6 6 6 6 2 2 2 -

Opt. IV Office Management and Secretarial Practice Opt. V Foreign Exchange Management

Opt. VI Typing and Shorthand Opt. VII Indirect Tax Laws VIII.Viva-Voce

B.Com. Part III

B.Com. (Hons.) (Two Years Course)

The students will have to select one of the following groups having two papers of which Paper-I shall be offered in B.Com. Part-II and Paper II shall be offered in B.Com. Part-III.

Each paper shall carry 100 marks.

Group-I: Banking Paper 1 Paper 2 : : Banking and Indian Capital Market Foreign Exchange

Group-II: Trade and Transport Paper-1 Paper-2 : : Export Import Management Indian Transport System

Group-III: Co-operation Paper 1 Paper 2 : : Principles of Co-operation Co-operative Management and Administration in India.

Group-IV: Insurance Paper 1 Paper 2 : : Insurance Legislation in India. Policy Conditions and Insurance Claims. Total Marks: 200

B.Com. Part III

ENGLISH (COMPULSORY) Time : 3 Hours M.Marks : 100

Texts Prescribed: 1. Tales of Life : (Guru Nanak Dev University, Amritsar). The following tales are excluded : A. B. 2. The Egg In Another Country

Prose for Young Learners : (Guru Nanak Dev University, Amritsar). The following chapters are excluded : A. B. C. He was A Man of the Trees Conservation of Wild Life Women Empowerment

3. 4.

Songs of Life(Guru Nanak Dev University, Amritsar). Murphy's English Grammar (Raymond Murphy), 3rd Edition, CUP, 2004, rept. 2005 (Units: 1-41, 49-52, 69-91)

Instructions for the paper setter/examiner

Note : The Question Paper will consist of three sections and the distribution of marks will be as follows:

Section A : 20 Marks Section B : 48 Marks Section C : 32 Marks Section-A : It will consist of ten (10) questions on usage of Grammar related to units 1-41, 49-52, 69-91 of Murphy's English Grammar (Raymond Murphy), 3rd Edition, CUP, 2004, rept. 2005. Each question will carry two (2) marks. All questions will be compulsory.

B.Com. Part III

Section-B : It will consist of eleven (11) questions. Students will be required to attempt eight (8) questions. Each question will carry 6 marks. The total marks for this section will be 48. Eight (08) questions (Q. I to VIII) will be set from the three literary texts (three from Tales, Three from Prose and two from Songs). The students will be required to attempt any Five (5) choosing at least one question from each prescribed text. The questions (Q. I to VIII) from literary texts will be answered in about 15 lines each. The next three (03) questions (IX-XI) will be set on vocabulary and composition as given below. All of these questions will be compulsory. Question IX will be set on the vocabulary introduced in three prescribed texts. The question should test meaning and usage of items glossed in the texts in the objective-type format. Question X will be Translation of a short passage from English to Hindi/Punjabi. OR
Paraphrase of a short poem (only for foreign students who do not know Punjabi or Hindi). Question XI will be writing a Personal Letter (with internal choice).

Section C : It will consist of four questions, each carrying eight marks. Total marks for this section will be 32. Question I-III will be set from the three literary texts, one from each. Each question will have internal choice and has to be answered in not more than 300 words (app. two pages). Question IV will be Comprehension of a passage (about 200 words) selected from either the prescribed book of Prose or Tales. Four short quesions of 2 marks each shall be asked on the given passage.

B.Com. Part III

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2. 3. 4. 5.

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1. 2.

3. 4. 5. 6.

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B.Com. Part III

Paper-II : PUNJAB HISTORY AND CULTURE

(From Earliest Times to 1000 A.D.) (Special paper in lieu of Punjabi Compulsory)
Time : 3 Hours. Max. Marks: 100 Total Teaching Periods: 75 Note: Instructions for the paper setters/examiners: Each question paper may consist of two sections viz A and B as under:Section A :The examiner shall set 10 questions and the candidates will attempt any 7 questions carrying 4 marks each. Answer to each question shall be in 10 to 15 sentences. The total weightage of this section shall be 28 marks. Section B : The examiner shall set 8 questions which cover the entire syllabus. The candidates shall attempt any 4 questions in atleast 5 pages each. Each question shall carry 18 marks. The total weightage of this section will be 72 marks. 1. Physical features of the Punjab and their impact on history. 2. Sources of the ancient history of Punjab. 3. Harappan Civilization: Antiquity, extent, end, important places, script, townplanning; Political, social, economic and religious life of the India Valley People. 4. The Indo-Aryans: Original home and Settlement in Punjab, Social, religious and Economic life during the Rig Vedic Age, Social, religious and Economic life during later Vedic Age. 5. Teaching and impact of Buddhism and Jainism in the Punjab. 6. Alexandars invasion and its impact. 7. Punjab under Chandragupta Maurya and Ashoka. 8. The Kushans and their contribution to the Punjab.

B.Com. Part III

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9. The Punjab, under the Gupta Emperors. 10. The Punjab under theVardhana emperors. 11. The Punjab from 7th Century to 1000 A.D. (A Survey of Political and socio-cultural history of Punjab). 12. Development of Art and Architecture of Punjab. Suggested Readings: 1. L.M. Joshi (ed): History and Culture of the Punjab, (Art-I, Patiala, 1989 (3rd edition). 2. L.M. Joshi and Fauja Singh (ed): History of Punjab, Vol. I, Patiala, 1977. 3. Buddha Parkash, Gilmpses of Ancient Punjab, Patiala, 1983. 4. B.N. Sharma: Life in Northern India, Delhi, 1966.

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B.Com. Part III

PAPER-III : COMMERCIAL AND LABOUR LAWS

Time : 3 Hours Note: Max. Marks : 100 The question paper covering the entire course shall be divided into three sections as follows:-

Section A: This will have question No, 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. PART-I Law relating to offer & acceptance, Consideration, Competence of parties, Free consent and discharge of contract. Agency, Indemnity, Guarantee, Bailmant and Pledge, Sales of Goods Act, Consumer Protection Act, provisions, filing of complaints and redressal procedure.

PART-II
Factories Act, Payment of Wages Act, Industrial Disputes Act. Suggested Readings: 1. Avtar Singh 2. N.D. Kapoor : : Mercantile Law Mercantile Law.

B.Com. Part III

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PAPER-IV : FINANCIAL ACCOUNTING

Time : 3 Hours Max. Marks : 100 Note:1. Atleast 50% of the questions to be set in Section B & Section C should be numericals. 2. The question paper covering the entire course shall be divided into three sections as follows :Section A: This will have question No.1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four question numbering 2,3,4 and 5 will be set by the examiner from Part -I of the syllabus. The candidates will be required to attempt two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four question numbering 6,7,8 and 9 will be set by the examiner from Part -II of the syllabus. The candidates will be required to attempt two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. PART-I AccountingMeaning and Importance, Concepts and Conventions, Double Entry System, Preparation of Journal. Ledger, Trail Balance, Errors and their Rectification. Preparation of Final Accounts of a Sole trader and partnership Firms. Accounts relating to Partnership (Admission, Retirement and Death of a partner). Dissolution of Partnership, including in solvency. Gradual realization of Assets and piece meal Distribution of Assets. Subsidiary books including cash Book.

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B.Com. Part III

PART-II Voyage Accounts, Branch and departmental accounts (including foreign branches). Investment accounts, insurance claims with respect to loss of stock and loss of profit. Accounts of Under writers,. Introduction to computerized according with special references to TALLY. Suggested Readings: 1. M.C. Shukla and T.S. GrewalAdvanced Accounts. 2. G. Francis XavierFundamentals of Advanced Accounting. 3. S.N. MaheshwariFinancial Accounting. 4. Financial Accounting by G.K. Jain and Sanjeev Sharma (2008), Modern Publishers, Jalandher. 5. Advance Accounting, by S.P. Jain and K.L. Narang, 2008, Kalyani Publishers, Ludhiana.

B.Com. Part III

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PAPER-V : FUNCTIONAL MANAGEMENT

Time : 3 Hours Max. Marks : 100

Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. PART - I Management : Definition, purpose and significance Management Art or Science or Both functions of Management Introduction to planning organising, Types, Delegation and decentralisation, Direction; Communication, Motivation, Theory X and Y. Maslow need hierarchy, controlling; nature and process. Contributions to Management: Thought with special Reference to Taylor, Fayol, Elton Mayo. Finance: Meaning and Importance, Sources of Finance. PART-II Personnel Management, Meaning and Significance,

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B.Com. Part III

Management and Operative FunctionsRecruitment Selection and training. Absenteism, Job Evaluation and Merit Rating, Trade Unionism, Workers participation in Management. Marketing Management: Concept of Marketing, Functions of Marketing, Research, Meaning and techniques, Advertising and Salemanship.Strategic Management; Meaning, Need, Importance, Process and Role of C.E.O. (Chief Executive Officer) in Strategic Management, Production : Functions, Production Planning and Control Quality control. Suggested Readings: 1. Y.K. Bhushan : : : : : : Business Organisation and Management. Principles of Management. Principle and Practice of Management. Modern Production Management. Marketing Management Analysis, Planning and control. Financial Management.

2. Koontzo Donnel 3. L.M. Prasad 4. E.S. Buffa 5. Philip Kotler 6. I.M. Pandey

B.Com. Part III

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PAPER VI QUANTITATIVE TECHNIQUES FOR BUSINESS

Time : 3 Hours Max. Marks : 100

Note: 1. Atleast 50% of the questions to be set in Section B and Section C should be numerical. 2. The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. PART - I Matrices: types; determinants, rank and inverse of matrix. Definition, scope, functions and limitations of statistics, measures of central tendency. Index Numbers-purpose, construction and problems fixed and base methods. Time series analysis Trend, cycles, seasonal and irregular components Isolation of trend free hand curve methods, moving

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B.Com. Part III

average methods, semi-average methods and least square methods (fitting straight lines only). PART - II Correlation Analysis Simple correlation between two variables (grouped and ungrouped data). Rank correlation, Concurrent correlation, simple Regression Analysis. Interpolation and Extrapolation with equal and unequal class intervals Binomial, Newtons and Languages formulae. Probability Theory, Addition and Multiplication Theorms. Probability Distribution : Binomial Poisson and Normal. Theory of attribution and consistancy of data sampling techniques. Suggested Readings 1. S.P. Gupta 2. D.N. Elahance 3. Taro Yamane 4. S.C. Gupta and V.K. Kapoor 5. R.P. Hooda Statistical Methods. Fundamentals of Statistics. Mathematics for Economists Fundamentals of Applied Statistics Statistics for Business & Economics (MacMillan)

B.Com. Part III

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PAPER-VII : COMPUTER FUNDAMENTALS

Time : 3 Hrs. Max. Marks : Theory Practical : : 100 50 50

Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry one mark; the total weightage being 10 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 10 marks; the total weightage of this section shall be 20 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 10 marks; the total weightage of this section shall be 20 marks.

PART - I
Computer System Characteristics, Input, Output & Storage devices, Software-System & Application, Types of Processing Batch & Online. Role of an operating system, Booting procedure & its types, Fundamentals of Dos and Windows based operating systems, purpose of batch and system files, Internal & External Commands of Dos, Anatomy of Windows, Icons on the Desktop, Creating groups and icons, Window explorer, control panel.

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B.Com. Part III

Exposure to the operational knowledge of office management activities word processing using MS-Word, file handling, Editing, Formatting, Spell checking, Mail Merge and table handling features of MS-Word.

PART - II
Spreadsheet-MS-Excel - Entering data and selecting cells, Editing worksheet data, Formatting worksheet, Creating formulas and charts. Database handling using MS- Access - creating a database, creating, Importing and linking tables, Designing queries, forms and reports. Presentation tool - MS-Powerpoint - Creating and saving presentation, Templates and views, Formating text, slides with graphs. Internet and its applications, Working knowledge of Search engines and use of electronic mail. References: Computer Fundamentals Computers Today A Book on Windows based Computer Course How to Solve it by Computer P.K. Sinha Suresh, K. Basandra, Galgotia, 1998. Gurvinder Singh and Rachpal Singh, Kalyani Publishers, 2000. Droomay, G. Prentice Hall, 1985.

B.Com. Part III

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ENGLISH (COMPULSORY)
Time : 3 Hours A. Texts Prescribed 1. A Handful of Rice by Kamal Markandaya 2. Glimpses of Theatre : An Anthology of Nine Plays (GND University).The following plays are excluded : A. Day of Atonement B. The Brute 3. Moments in Time A collection of Poems, Guru Nanak Dev University, Amritsar. The following peoms are excluded : A. Ulysses by Alfred Lord Tennyson B. The Emperor of Ice-Cream by Wallace Stevens C. The Unknown Citizen by Wystan Hugh Auden 4. Murphy's English Grammar (Raymond Murphy), 3rd Edition, CUP, 2004, rept. 2005 (Unit: 42-48, 53-68, 98-112). Instructions for the paper setter/examiner Note : The question paper will consist of three sections and the distribution of marks will be as follows : Section A : 20 Marks Section B : 48 Marks Section C : 32 Marks Section A : It will consist of (ten)10 questions on usage of Grammar related to units (42-48, 53-68, 98-112) of Murphy's English Grammar (Raymond Murphy), 3rd Edition, CUP, 2004, rept. 2005. Each question will carry two (2) marks. All questions will be compulsory. Section B : It will consist of eleven (11) questions. Students will be required to attempt eight (08) questions. Each question will carry 6 marks. The total marks for this section will be 48. Max. Marks : 100

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B.Com. Part III

Eight questions (Q. 1 to VIII) will be set from the three literary texts (three from Plays and two from Poems). The questions on literary texts will include two reference to the context questions on poems and plays. The students will be required to attempt any five (5), choosing at least one question from each prescribed text. The questions from literary texts will be answered in about 15 lines each. The next three (03) questions (IX-XI) will be set on vocabulary and composition as given below. All of these questions will be compulsory. Question IX will be set on the vocabulary introduced in three prescribed texts. The question should test meaning and usage of items glossed in the texts in the objective-type format. Question X will be Translation of a short passage from English to Hindi/Punjabi. OR Paraphrase of a short poem (only for foreign students who do not know Punjabi or Hindi). Question XI will be Comprehension of an unseen prose passage. Three short questions of 2 marks each shall be asked on the given passage. Section-C : It will consist of four questions, each carrying eight marks. Total marks for this section will be 32. Questions I-III will be set from the three literary texts, one from each. Each question will have internal choice and has to be answered in not more than 300 words (two to three pages). The students will be required to attempt all the three questions. Question IV will be of Writing a Paragraph of about 250 words on a given topic (with internal choice).

B.Com. Part III

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3. 4. 5.

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B.Com. Part III

PUNJAB HISTORY AND CULTURE (1000 to 1849 A.D.) (Special Paper in lieu of Punjabi) (Compulsory) (Common for B.A./B.Sc. Part II) Time : 3 Hours Max. Marks : 100 Total Teaching Periods : 75 Note : Each question paper shall consist of two section viz. A and B as under :Section A : The examiner shall set 10 questions and the candidates will attempt any 7 questions carrying 4 marks each. Answer to each question shall be in 10 to 15 sentences. The total weightage of this section shall be 28 marks. Section B : The examiner shall set 8 questions which will cover the entire syllabus. The candidates shall attempt any 4 questions in atleast 5 pages each. Each question shall carry 18 marks. The total weightage of this section will be 72 marks. 1. The Punjab under Turko-Afghan Sultan. 2. The Punjab under the Great Mughals. 3. Salient features of the Bhakti Movement and Sufism in the Punjab. 4. Guru Nanak Dev's Teachings and Impact-on Society. 5. Development of Sikhism (1539-1606)with special reference to Sangat, Masand System, Compilation of Adi Granth and Martyrdom of Guru Arjan Dev. 6. Martyrdom of Guru Teg Bahadur : Foundation of Khalsa by Guru Gobind Singh. 7. Banda Bahadur and his achievements. 8. Sikh struggle for sovereignty in the Punjab, 1716 to 1799. 9. Ranjit Singh's Wise to power, his Civil and Military Administrations and Relations with the British.

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10. The Anglo-Sikh Wars and Annexation of the Punjab. 11. Development of Punjabi Language and Literature classical writings and famous legends of the Punjab. 12. Social life with special reference to position of women, fairs, festivals, folk music, dances and games in the Punjab. Suggested Readings: 1. Kirpal Singh (ed.) History and Culture of the Punjab, Part-II, Patiala, 1990 (3rd edition). 2. Fauja Singh (ed.) History of the Punjab, Vol. III, Patiala, 1972. 3. G. S. Chhabra: The Advanced History of the Punjab, Vol. 1. 4. J.S. Grewal: The Sikhs of the Punjab, The New Cambridge History of India, Cambridge, 1991.

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B.Com. Part III

ENVIRONMENTAL STUDIES (Compulsory) Theory Lectures : 50 Hours Time of Theory Examination Max. Marks : 100 Regular students : 2 Hours Regular students : 75+25 Private students : 3 Hours Private students : 100 Instructions for paper setters : The question paper will consist of two sections for regular students and three sections for private students. Uint-I (Compulsory for all students) Section A (30 Marks) It will consist of ten short answer type questions. Candidates will be required to attempt six question carrying five marks. Answer to any of the questions should not exceed two pages. Section B (45 Marks) It will consist of six essay type questions. Candidates will be required to attempt three questions, each carrying fifteen marks. Answer to any of the questions should not exceed four pages. 1. The multidisciplinary nature of environmental studies: Definition, scope and importance, Need for public awareness. 2. Natural resources : Natural resources and associated problems. a) Forest resources: Use of over exploitation, deforestation, case studies. Timber extraction, mining, dams and their effects on forests and tribal people. b) Water resources: Use and over utilization of surface and ground water, floods, drought, conflicts over water, damsbenefits and problems. c) Mineral resources: Use and exploitation, environmental effects of extracting and using mineral resources. Case studies. d) Food resources: World food problems, change caused by agriculture and overgrazing, effects of modern agriculture,

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e)

f) g) 3.

fertilizer-pesticide problems, water logging, salinity, Case studies. Energy resources: Growing energy needs, renewable and non-renewable energy sources, use of alternate energy sources. Case studies. Land resources: Land as a resources, land degradation, man induced landslides, soil erosion and desertification. Role of an individual in conservation of natural resources, equitable use of resources for sustainable lifestyles.

Ecosystems Concept of an ecosystem, Structure and function of an ecosystem, Producers, consumers and decomposers, Energy flow in the ecosystem, Ecological succession, food chains, food webs and ecological pyramids. Introduction, types, characteristic features, structure and function of the following ecosystems: a) Forest ecosystem b) Grassland ecosystem c) Desert ecosystem d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries) Biodiversity and its conservation Definition : Genetic, species and ecosystem diversity, Biogeographical classification of India. Value of biodiversity : Consumptive use, productive use, social ethical, aesthetic and option values. Biodiversity at global, National and local levels, India as megadiversity nation, Hot-spots of biodiversity. Threats to biodiversity : Habitat loss, poaching of wildlife, man wildlife conflicts Endangered and endemic species of India. Conservation of biodiversity : In situ and Ex-situ conservation of biodiversity 4.

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5.

Environmental pollution Definition, Causes, effects and control measures of : a) Air Pollution b) Water Pollution c) Soil Pollution d) Marine Pollution e) Noise Pollution f) Thermal Pollution g) Nuclear Pollution Solid Waste Management : Causes effects and control measures of urban and industrial wastes. Role of an individual in prevention of pollution. Pollution case studies. Disaster Management: Floods, Earthquake, Cyclone and Landslides. 6. Social issues and environment * From unsustainable to sustainable development. * Urban problems related to energy. * Water conservation, rain water harvesting, watershed management. * Resettlement and rehabilitation of people; its problems and concerns. Case studies. * Environmental ethics: Issues and possible solutions. * Climate change, global warming, acid rain, ozone layer depletion, nuclear accidents and holocause. Case studies. * Waterland reclamation. * Consumerism and waste products * Environmental Protection Act. * Air (Prevention and Control of Pollution) Act. * Water (Prevention and Control of Pollution) Act. * Wildlife Protection Act. * Forest Conservation Act.

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7.

* Issues involved in enforcement of environmental legislation. * Public Awareness. Human population and the environment * Population growth, variation among nations. * Population explosionFamily welfare programme. * Environment and human health. * Human rights. * Value education * HIV/AIDS * Women and child welfare * Role of information technology in environment and human health * Case studies Unit-II (Compulsory for Private Candidates only)

Section C (25 Marks) It will consist of two questions. Candidate will be required to attempt one question only. Answer to the question should not exceed 5 pages. In this section the students will be required to write on the status of environment of an area/ecosystem/village/ industry/ disaster/ mine/ dam/ agriculture field/ waste management/ hospital etc with its salient features, limitations, their implications and suggestions for improvement. Environmental Studies (Field Study) (Practical for Regular Students Only) Max. Marks : 25 The candidate will be required to undertake field study trips to study animals and plants in their natural habitats, status of pollution in the area and to undertake tree plantation drives. The candidates will be required to submit the field study report of about 10 pages listing their observation of the habitats studied and their contributions for conservation of habitats. The reports will be evaluated by the examiner appointed by the Principal of the concerned college.

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B.Com. Part III

PAPER-IV COMPANY LAW AND AUDITING

Time : 3 Hours Max. Marks : 100

Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
CompanyMeaning, Features, Types, Promotion and Registration. Preliminary contracts, Memorandum of Association, Articles of Association. Prospectus, Shares and Share Capital, Directors Appointment Powers, duties, position & removal, Borrowing powers and Public deposits debentures. Members: Meeting (including Board Meeting).

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PART-II
Definition and objective of Auditing, Classes of Audit, Internal check and Internal Audit. Distinction between Audit and investigation. Company Auditors; Appointment, Removal, Rights, Duties, and Liabilities. Auditors Report. Cost Audit-Introduction. Suggested Readings : 1. Avtar Singh 2. N.D. Kapoor 3. Kamal Gupta 4. B.N. Tandon Company Law Company Law Contemporary Auditing Practical Auditing

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B.Com. Part III

PAPER-V CORPORATE ACCOUNTING

Time : 3 Hrs. Max. Marks : 100

Note :1. Atleast 50% of the questions to be set in Section B & Section C should be numericals. 2. The question paper covering the entire course shall be divided into three sections as follows :Section A : This will have question No.1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B : This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four question numbering 2,3,4 and 5 will be set by the examiner from Part -I of the syllabus. The candidates will be required to attempt two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C : This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four question numbering 6,7,8 and 9 will be set by the examiner from Part -II of the syllabus. The candidates will be required to attempt two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
Company Accounts regarding, Issue of Share Capital and Debentures, Issue of Bonus and Right Shares. Underwriting of shares and Debentures. Redemption of Preference Shares and Debentures.

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Amalgamation, as per As -14 and internal reconstruction of Company form of organisation. Preparing Final Accounts of companies including managerial remuneration, Legal provisions governing, preparation of P & L A/c. P & L. Appropriation AC and Balance-sheet.

PART-II
Liquidation Accounts. Valuation of Shares and Valuation of goodwill. Recent trends in published accounts: highlight at a glance. AS1.Disclosure of Accounting Policies, Charts, Graphs, Diagrams. Schedules. Social Accounting and Human Resource Accounting basic concepts. Accounts of Banking Companies. Insurance Companies.

Suggested Readings:
1. M.C. Shukla and T.C. Grewal 2. R.L. Gupta Higher Accounts. 3. Sanjiv Sharma and Kawaldeep Corporate Accounting Kaur Sharma, Publications. 4. G.K. Jain and Sanjeev Sharma Corporate Accounting (2008), Modern Publishers, Jalandher. 5. S.P. Jain and K.L. Narang 2008, Kalayani Publishers, Ludhiana. Corporate Accounting Advanced Accounts

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B.Com. Part III

PAPER-VI : COST ACCOUNTING

Time : 3 hours Max. Marks : 100 Note:1. Atleast 50% of the questions to be set in Section B & Section C should be numericals. 2. The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
Meaning, Nature, Scope and Advantages of Cost Accounting Distinct between Cost Financial Accounting. Elements of Cost Materials: Purchase and Storage, control and pricing the Materials issues. Labour: Meaning, Components of Labour Cost. Methods of wage payment and Incentives Plans. Meaning, Causes, Effects, Accounting and Control of Idle time and overtime Costs.

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Overheads: Classification, Collections, Allocation. Departmentalisation and absorption preparation of cost sheet. Reconsiliation of Cost and financial Accounts

PART-II
Methods for Cost determination Job, Batch, Contract, Process. Tools for Cost Control: Marginal costing, Cost Value Profit Analysis and decision making. Budgeting and Budgetry control concept, Objectives Limitations. Types of Budget, Standard, Costing Analysis of variance.

Suggested Readings:
1. H.J.Wheloon 2. B.M. Lall Nigam & Sharma 3. Jawahar Lal 4. N.K. Prasad 5. Jain & Narang Cost Accounting and Costing Methods Cost Acccounting Cost Accounting Cost Accounting Principles and Practice. Cost Accounting

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B.Com. Part III

PAPER-VII : BUSINESS ECONOMICS

Time : 3 Hours Max. Marks : 100

Note: The question paper covering the entire course shall be divided into three sections as follows:Section A : This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B : This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt two question Each question will carry 20 marks. The total weightage of this section shall be 40 marks. Section C : This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt two questions. Each question will carry 20 marks. The total weightage of this section shall be 40 marks.

PART-I
Consumer behaviour : Utility approach-brief outline of Law of diminshing marginal utility and law of equal-marginal utility. Indifference curve approach : Consumer equilibrium, income, price and substitution effect. Law of demand, derivation of demand curve based on utility analysis and indifference curve analysis. Price elasticity of demand and its measurements. Concept of production function, Breakeven analysis, profit

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forcasting in short run, law of variable proportion concept of cost and revenue, short run long run cost curve, concept of total average and marginal, revenue, relationship between average revenue marginal revenue and elasticity of demand price. Determination under perfect competition monopoly and monopolistic competition, price discrimination.

PART-II
Distribution : Rent Recardian Theory & Modern theory. Profit-Dynamic theory, Risk theory & Uncertainty theory. InterestClassical, Neo- classical and Keynesian theories. Wages Marginal Productivity theory and modern theory. Introduction to macro economics and its importance, National Income: Methods and problems of measurement, particularly in under developed countries. Classical theory of employment and Says Law of Market. Keynesian Economics-Effective demands consumption Function ; Investment Function and marginal efficiency of capital.

Suggested Readings :
1. D.M. Mithani 2. Verma 3. Dean Joel 4. H.L. Ahuja A Course in Business Economics. Managerial Economics. Managerial Economics. Advanced Economics Theory.

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B.Com. Part III

ENGLISH (COMPULSORY) Time : 3 Hours Max. Marks:100 Texts Prescribed: 1. Justice, Galsworthy 2. Poems of Nature and Culture, G.N.D. University, Amritsar. The following poems are excluded: A. La Figlia Che Piange B. Piano C. Honeymoon Flight D. Mirror E. Funeral Blues 1. The Solitary Reaper by William Wordsworth 2. The Ocean by Gordon Lord Byron 3. Stanzas Written in Dejection Near Naples by P.B. Shelley 4. La Belle, Dame Sans Merci by John Keats 5. Meeting at Night by Robert Browning 6. Neutral Tones by Thomas Hardy 7. Words by W.B. Yeats 8. Piano by D.H. Lawrence 9. La Figlia Che Piange by T.S. Eliot 10. Funeral Blues by W.H. Auden 11. The Express by Stephen Spender 12. Do not Go Gentle into That Good Night by Dylan Thomas 13. The Thought-Fox by Ted Hughes 14. Night of Scorpion by Nissim Ezekiel 3. Texts and their Worlds I edited by A. Kurian (Foundation Books) Ist Edition (2005). Note : The following essays and short fiction are prescribed for study : Title Pages A) Roots 55-67 B) Birthday 68-82

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C) Introduction from Women Writing in India 85-104 600 BC to the Present D) The Politics of Failure 105-109 E) The Ladies have feelings, so...shall we 199-219 leave it to the express? F) Discussion on, R.K. Narayan 116-118 4. Murphy's English Grammar (Raymond Murphy), 3rd Edition, CUP, 2004, rept. 2005 (Units: 92-97, 113-145). Instructions for the paper setter/examiner Note : The Question Paper will consist of three sections and the distribution of marks will be as follows: Section A : 20 Marks Section B : 48 Marks Section C : 32 Marks Section A : It will consist of ten (10) questions on usage of Grammar related to units 92-97,113-145 of Murphy's English Grammar (Raymond Murphy), 3rd Edition, CUP, 2004, rept. 2005. Each question will carry two (2) marks. All questions will be compulsory. Section B: It will consist of eleven (11) questions. Students will be required to attempt eight(8) questions. Each question will carry six(6) marks. The total marks for this section will be 48. Eight (8) questions (Q. 1 to VIII) will be set from the three literary terms (Three from the prescribed Play, three from the prescribed Poems and two from the prescribed book, Texts and their Worlds I). The questions on literary texts will include two reference-to-context questions on the Play and the Poems. The students will be required to attempt any five (5), choosing at least one (1) question from each prescribed text. The questions (Q. I to VIII) from literary texts will be answered in about 15 lines each. The questions (IX-XI) set on vocabulary and composition will be compulsory. Question IX will be set on the vocabulary introduced in Texts and their Worlds I. The question should test meaning and

40

B.Com. Part III

usage of items glossed in the texts in the objective-type format. Question X will be precis making. Question XI will be Comprehension of an unseen prose passage. Three short-answer questions of 2 marks each shall be set on the given passage. Section C: It will consist of 4 questions each carrying 8 marks. Total marks for this section will be 32. Questions I and II will be set from the prescribed Play and Texts and their Worlds I respectively. Each question will have internal choice and has to be answered in not more than 300 words. Question III will be essay-writing. The examiner will give 4 topics relating to current affairs and the students will be required to write an essay of about 300 words on any one of them. Question IV will relate to business writing like resume writing, business letters, report writing etc. The examiner may offer internal choice between different writing tasks.

B.Com. Part III

41

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1. j@g bIqI h@f bIqI (kQ` sMgRih) (sMp`., f`. juigMdr isMG r`hI), gurU n`nk dyv wUnIvristI, EMimRqsr, 2008. igE`n m`l` (ivigE`nk qy sm`j-ivigE`nk lyK~ d` sMgRih) (sMp`. f`. siqMdr isMG, pRo. mihMdr isMG bnvYq), gurU n`nk dyv wUnIvristI, EimRqsr, 2007. ies pu s qk ivco N hy T ilKy inbM D inrD`irq hn : 1. phIE` pRdUSx (Bjn isMG l`rk) 2. BrUx h@iqE` dy dyS ivc (dlIp kOr itv`x`, prmjIq isMG is@D) U 3. n`rI SkqI (blivMdr kOr EroV`) 4. v`q`vrxI pRdS U x Eqy mnuK @ (fI.pI. isMG) 5. eyfz : iek gMBIr sMkt (sRImqI kYl`SpurI) lyK rcn` (ividEk Eqy siBE`c`rk iviSE~ b`ry 500 Sbd~ dI) srl EgryzI pYryH d` pj`bI ivc Enuv`d ivE`krx : (a) n`au v`kMS : pirB`S`, bxqr qy pRk`r (E) ikirE` v`kMS: pirB`S`, bxqr qy pRk`r (e) v`k`qmk jugq~ : myl qy EiDk`r (s) k`rk Eqy k`rkI sMbMD|

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1. 2. 3. 4. 5. 6. iksy iek kh`xI d` ivSY vsqU/s`r (do ivcoN iek) 20 Ek iksy iek inbMD d` s`r/ivSy vsqU (do ivcoN iek) 20 Ek lyK : iqMn~ ivcoN iksy iek ivSy auqy| 10 Ek srl EgryzI pYrHy d` pj`bI ivc Enuv`d 10 Ek nMbr 5 auqy inrD`rq ivE`krx ivcoN vrxn`qimk pRSn20 Ek auprokq lVI nMbr 1 Eqy 2 dIE~ pusqk~ ivcoN sMKyp au#qr~ v`ly 10 pRSn pu@Cy j`xgy| hryk d` au#qr 50 Sbd~ qoN v@D n` hovy| 10x2=20 Ek

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B.Com. Part III

PUNJAB HISTORY AND CULTURE (1849-1970) (Special paper in lieu of Punjabi Compulsory)
Time : 3 Hours Max. Mars :100 Total Teaching periods : 75

Note: Instructions for the paper setters.

Each question paper shall consist of two sections viz A and B as under:Section A :The examiner shall set 10 questions and the candidates will attempt any 7 questions carrying 4 marks each. Answer to each question shall be in 10 to 15 sentences. The total weightage of this section shall be 28 marks. Section B : The examiner shall set 8 questions which cover the entire syllabus. The candidates shall attempt any 4 questions in atleast 5 pages each. Each question shall carry 18 marks. The total weightage of this section will be 72 marks. 1. The early British Administration. 2. British Policies towards Agriculture, Industry, Trade and Commerce. 3. Spread of Modern Education in the Punjab. 4. Socio-Religious Reform Movements: Arya Samaj, Singh Sabha and Ahmadiyas. 5. Growth of political consciousness in the Punjab upto 1907. 6. Struggle against the raj with special reference to Ghadar movement, Jallianwala Bagh Tragedy, Gurdwara Reform Movement, Non cooperation and Civil Disobedience Movement. 7. Towards Independence and Partition 1940-1947. 8. Eminent Freedom fighters of the PunjabLajpat Rai, Sohan Singh Bhakna, Kartar Singh Sarabha, Udham Singh, Saifuddin Kitchlew, Kharak Singh and Bhagat Singh.

B.Com. Part III

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9. Great writers of the PunjabBhai Vir Singh, Mohammed Iqbal, Puran Singh, Ishwar Chander Nanda, Dhani Ram Chatrik and Mohan Singh. 10. Achievements of the Punjab Since 1947. Development of Agriculture (Green Revolution), Irrigation. 11. Development of Industry, Transport and education. 12. Formation of Punjabi Suba. Suggested Readings : 1. Fauja Singh (ed.) : History and Culture of the Punjab, Part-III Patiala, 1987 2. G.S. Chhabra : The Advanced History of the Punjab, Vol-II. 3. Khushwant Singh : A History of the Sikhs, Vol.11, 18391988, Delhi,1991. 4. Fauja Singh, : Eminent Freedom Fighters of Punjab, Patiala, 1972.

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B.Com. Part III

Paper-III Banking Theory & Practice

Time : 3 Hours Instructions for Paper Setters : Max. Marks : 100

Note : The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 2, 3, 4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks. The total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks. The total weightage of this section shall be 40 marks.

Part-I
Commercial Banksmeaning, evolution, nature, types, functions, importance and services provided by commercial banks. Central Banksmeaning and functions, Techniques of credit controls. Credit creation Negotiable InstrumentsCheques, bills of exchange and promissory notes, endorsements, collection of cheques and bills. Knowledge of main provision of the Negotiable Instrument Act, Loans and Advances, Guarantees and Indemnities.

Part-II
* Liberalisation of Banking Sector in India. * Narsimham Committee Report Part-I and II

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* Implementation Status of the Report. * Assets Classification * Capital Adequacy * Non Performing Assets * Multicity & MICR Cheques * Regulatory Framework Governing Banks in India * Mergers and Acquisitions in Banking Sector * Innovations in Banking : Internet banking, E-Banking, Mobile Banking, Wholesale and Retail banking, Universal and Narrow banking, Off shore banking. * Multicity & MICR Cheques Note :- It as Mondatory for the students to get exposure of working of baking system, practically by visiting atleast 2008 times during the academic session. Recommended Books : 1. Banking Law & Practice : Varshney P.N. 2. Practice & Law in Banking : Surya H.R. 3. Principles & Practice of Bank Mgt. : P. Subha. 4. M.H. De Kock : Central Banking. 5. C.R. Basu : Central Banking in a Planned Economy. 6. Sundharam & Varsheney : Banking Theory, Law & Practice. 7. Tannan's Banking : Law and Practice in India. 8. Maheshwari and Paul, R.R. : Banking Theory and Law & Practice. 9. Dr. K.N. Prasad and T. Chandradass : Banking and Financial System. 10. L.M. Bhole : Financial Institution and Market. 11. Mechiraju : Indian Financial System. 12. Reserve Bank of India Bulletins. 13. Madhu Vij : Management of Financial Institutions in India. 14. www.rbi.org.in 15. www.irda.org

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B.Com. Part III

PAPER-IV : INCOME TAX LAW AND PRACTICE

Time : 3 Hours Max. Marks : 100 Note :1. Atleast 50% of the questions to be set in Section B & Section C should be numericals. 2. The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
Income taxDefinition, distinction between Capital and Revenue Basis of Charge (Residential Status), Incidence of Tax, Exempted Income, computation of Income from salaries and House property. Income from Business and Profession, Capital Gains, Income from other sources. Depreciation, carry forward and set-off of losses, Income of other persons to be included in Assessees total Income. Deduction of Gross Total income.

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PART-II
Computation of total Income in Regard to Income of Individuals, HUF and Partnership firm. Advance payment of Tax, deduction of tax at Source, Income tax Authorities and Administration of the Act. Assessment Procedure, Appeals, refunds and Penalities.

Suggested Readings :
1. H.C. Mehrotra 2. Mahesh Chander 3. Bhagwati Prasad 4. Girish Ahuja 5. Gaur & Narang 6. Vinod K. Singhania 7. Bhalla G.S. & Bhalla Bindu Income Tax Law and Practice Income Tax Law and Practice Income Tax Law and Practice Direct Tax Income Tax Law Student Guide in Income-tax. Individual Income Taxation Salaried vs. Business class some aspects Sharma Publications Jalandhar-2003.

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B.Com. Part III

Paper-V Management Accounting & Business Finance

Time : 3 Hours Max. Marks : 100 Note :1. Atleast 50% of the questions to be set in Section B & Section C should be numericals. 2. The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2, 3, 4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
Meaning of Business Finance, Aims and scope of finance function, Financial Planning. Sources of Company Finance-Long Term and Short Term, SEBI Guidelines for raising company Finance, Dividend Policy (Excluding Models). Capital Budgeting, Planning of Capital expenditure, evaluation of projects (excluding risk and uncertaintly), Introduction to Accounting for Price Level Changes Responsibility accounting :

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concept, steps in responsibility accounting and; advantages of responsibility Accounting. Cost of capital working capital - types, estimation - factor determining working-capital requirements.

PART-II
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; Ratio Analysis (Liquidity, Activity, Solvency and Profitability ratios). Trend Analysis common size financial statements and comparative financial statements. Funds Flows Analysis, Cash Flow Analysis as per As-3, Reporting to Management; Importance Needs, Types, Requirements of good report preparation of a report including prewriting and form of final draft. Corporate Reporting-Contents of Annual Reports of Indian Companies. Suggested Readings: 1. Srivastava, R.M. 2. Upadhyay, K.M. 3. Manmohan & Goel 4. Khan, M.Y. and Jain, P.K. 5. Ravi M. Kishore 6. Sashi Gupta and R.K. Sharma Essentials of Business finance Financial Management. Priniciples and Practice of Management Accounting Management Accounting. Management Accounting Management Accounting

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B.Com. Part III

PAPER-VI INDIAN ECONOMIC PROBLEMS

Time : 3 Hours Max. Marks : 100 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2, 3, 4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. PART-I Indian Economy : Nature of Indian Economy, The need for Economic Development, causes of under development, determinates of development National Income of India-estimates, Inter-regional variations of national income. Human Resources : Demographic : Features of Indian population, size and growth of population and economic development. Problem of over population, Population policy. Agriculture : Feature-Agricultural productivity and income, Irrigation, Land tenures and techniques of cultivation : Rural indebtedness; Agricultural marketing and prices. Agricultural finance and Agricultural policy.

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PART-II Industries : Growth and problems of major industries-Iron and Steel, Cotton Textiles, Cement, Sugar and Petroleum. Industrial policy. Small scale industries-Problems and policy. Transport : An elementary exposure, growth and problems of Indian Railways, Road Transport, air and water transport. Indian Public Finance : Indian Finance System. Taxation structure, mobilisation of resources for development, Taxation and fiscal policy. Economic Planning : Importance of planning for Economic development. Salient features of Indias five year plans prioritiestarget achievements, failure factors affecting successful implementations of plans. Suggested Readings : 1. A.N. Agarwal 2. K.P.M. Sundhram Indian Economy Indian Economy

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B.Com. Part III

PAPER-VII OPT-(I) MATERIAL MANAGEMENT

Time : 3 Hours Max. Marks : 100 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No.1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. PART-I Material Management : Nature, Scope, Definition, Benefits and Objectives, Materials Plannings, An Integrated system, Approach organisation for Materials Management, Forecasting. Purchasing Management : Functions of purchasing, organisation for purchasing quality determination and control, Selecting sources of supply Vender Rating, Price determination contracts purchase timing. Purchasing Management-2 : Purchase of Capital equipment and replacement make-but decisions. Buyer-seller negotiations. Import Purchasing. Government purchasing.

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Value analysis : Value engineering cost reduction. Information phase, Function Phase, speculation phase, analytical phase, Brain Storming sessions. PART-II Inventory management : Inventories defined, Types of Inventories, objectives of inventory control. Inventory Costs. Inventories classification ABC, VED, FSM, Inventory models. Economic order quantity, Replenishment system, fix quantity variable Quantity system (P.Q. system), Inventory performance measurement. Quantity Discounts, Economic Batch Size. Stores Management : Definition, Functions of Stores, organisation, for stores - Receiving section, Inspection Quality control. Classification and Codification of Materials: Stock Verification of Stores, Accounting and adjustments of discrepancies. Material Movement-handling Equipment, storing equipment. Layout and Location of stores. Storage and preservation methods. Theft, malpractices and loss. Suggested Readings : 1. Anil K. Datta 2. J.H. Westing I.V. Fine, Gray J. Zenz. 3. N.S.Sandilya, V. Gopala Krishnan 5. Lamer Lee Jr. Lonald W. Lobler Integrated material management. A Functional Approach. Purchasing Management Materials in Motion. Inventory management - Text and Cases. Purchasing and materials management Text and Cases.

4. Buchan and Koonigsberg Scientific Inventory management

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PAPER-VII OPT-(II) SALES AND RETAIL MANAGEMENT

Time : 3 Hours Max. Marks : 100 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. PART-I Nature of Sales management. Objectives of sales Management functions of Sales manager. Analysis of Market potential. Sales forecasting. Evaluation of different methods of sales forecasts. Sales organisationpurpose, structure and functions, Basic type of organisation structure. Department of Sales organisation. Sales-force mangement, Sales Job analysis & specification Source of Sales-Force recruitment Selection. Training and compensation of Salesman. Motivation of Salesman-Methods of motivation. Determining sales policies. Product policies. distribution Policies and pricing policies.

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Sales Budget and Quotas-Purpose of Sales Budget and Quotas. Sales control and cost analysis. Sales promotion and Advertising-Definition and functions. Methods of promotion files. Advertising Advantages and classification of media selection of right types of medium. Psychology of advertising. Elements of an Advertisement.

PART-II
Retailing, its framework and environment and retailing as a career, retail Institutions. Understanding consumer behaviours and Marketing research. Choosing location : Trade Area analysis and Site selection, Merchandise Planning management including layout and window display. Printing and other policies in retailing, integrating and controlling the retail strategy. Suggested Readings : 1. Stan, Kessen Creative Selling Today. 2. Charles, A. Krik Patrick Russ-Effective Selling and Frederic A. 3. Richard R. 4. Danny R. Arnoi, Luis M. Capella and Garry D. Smith 5. Raymond A marquardt, James C. Makens and Robert G. Foe. 6. Masor, K. Mayer Still Sales management Decisions, Strategies and Cases. Strategic Retail Management.

Retail Management Satisfaction of Consumer Needs. Modern Retailing Theory and Practice.

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PAPER-VII OPTION-(III) OPERATIONS RESEARCH

Time : 3 Hours Max. Marks : 100 Note : 1. Atleast 50% of the questions to be set in Section B & Section C should be numericals. 2. The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. PART-I Operations Research : Meaning, significance and scope. Introduction to linear programming, formation of Linear Programming Problem, Graphical method Simplex Method, two Phase Simplex Method. Duality in Linear Programming, Definition of Dual Problem, general rules of converting primal into its dual. Transportation Problem, Assignment Problem, Replacement Models. Inventory-Types, Nature and classification Economic lotsizemodels, quantity discounts.

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PART-II CPM/PERT-Basic concepts of Network Models, Preparation of the Network diagram, project duration and critical path, probability of Project completion. Project Crashing. Games Theory : Two persons zero sum games, pure strategies, mixed strategies, Dominance. Sequencing problems: Introduction Classification of sequencing problems, processing N Jobs through two, three and M Machines including graphic method. Suggested Readings: 1. V.K. Kapoor 2. N.D. Vohra Operation Research Quantitative Techniques in Management

3. Narinder K. Sethi Operation Management 4. Gordon/Pressman Quantitative Decision Making for Business 5. C.P. Kothari 6. Barry Shore Quantitative Methods Quantitative Method for Research

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Paper-VII OPT. (IV) OFFICE MANAGEMENT AND SECRETARIAL PRACTICE

Time : 3 Hours Max.Marks : 100 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. PART-I The modern concept of office work : Role and importance of the office and its relation with other functions. The role, status of functions of the office manager. Office location and building layout and space management furniture and equipment : Physical and Psychological factors in office. Location colour, light, noise and air-conditioning. Safety office stationary and supplies; office reproduction services, filing and records management. Handling of incoming and outgoing mail, office communication; office manager and Business information system.

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Data collection and processing including computer functions and applications : Mechanisation and automation in the office. Organising an office : determining the formal office organisation ways of dividing work, individual content, job specialisation, work division arrangement-serial, parallel or unit assembly. Selection, training and compensation of office employees. Effective supervision of office activities. PART-II Importance of systems and procedures in managing office works systems and procedures analysis organising for procedures improvement. Forms design and control : Methods analysis; work measurement and work standards; office work simplification; Quality and Quantity control office Manual. Conduct of organisation and methods (M) assignment. Cash accounting and procedures in Government office : An outline of Central service Rules and Financial Rules and Procedures. Office costs and Budgets. The position of the company secretary in the organisational structure of a company. Qualifications and appointment. Duties & Liabilities of company secretary; Law; Practice and procedures improvement, relating to formation of a company issue of shares and debentures, meeting with special reference to company meetings. Resolutions, notices, agendas, minutes, including both principles and drafting. Company correspondence, drafting of reports. Suggested Readings : 1. 2. 3. 4. George Ferry Nafees Baig M.C. Kuchhal S.S. Gulshans & M.C. Shukla Office Management and Control. Office Organisation and Management Secretarial Practice Secretary Practice.

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Paper-VII Opt. (V) FOREIGN EXCHANGE MANAGEMENT

Time : 3 Hours Max. Marks : 100 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. PART-I Meaning and problem of foreign exchange : The foreign exchange market. Theories of Foreign Exchange Rate. Meaning, Types and their determination. Fluctuations in Exchange Rates-Causes and consequences. PART-II Quotations of Exchange Rate. Exchange Rates in India. Forward exchange operations. Arbgrage operations, Exchange control Present system of Exchange Rates in India.

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Paper-VII Opt. (VI) TYPING AND SHORTHAND

Time : 3 Hours Max. Marks Theory : 70 Practical : 30 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry one marks; the total weightage being 10 marks. Section B: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt two questions. Each question will carry 15 marks; the total weightage of this section shall be 30 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt two questions. Each question will carry 15 marks; the total weightage of this section shall be 30 marks.

PART-1 Type Writing

Theory 1. Nature, scope andimportance of Typewriting, - Introduction of basic Principles. - Knowledge of essential parts of a type writer and their usage. Practical Satisfy the curiosity of the students by making them sit on the typewriter in a required manner by inserting and removing the paper and by observing the action of keys when pressed.

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2. Manipulation of fingers key board (all the four rows including operation of side shift keys. 3. Speed development on - Importance of accuracy over speed.

Mastery of keys-board, Practice of basic lessons on all the four rows. Practice of Quick Brown for jumps staight over the lazy dog lesson. -Introduction and manipulation of side shift keys and their use.

4. Care and upkeep of type- Practice from exercise, after writer completion of basic lessons, to - Typewriting accessories attain speed @ 15 w.p.m. change of ribbon. Use of punctuation Signs and space to be left after punctuation marks carbon manifolding. 5. Instructions for stencil -Practice from book exercise cutting @ 15 w.p.m. daily for atleast 5 - Using of correcting fluid. minutes and practice in cutting stencils. 6. Display of tabulation work -Typing in Printed forms, and balance sheets. telegrams and tabulated statements etc. 7. How to type printed forms -Development of speed @ 25 telegrams, minutes, notices w.p.m. with daily practice. and legal matters. 8. Revision of theory. Books Recommended Typewriting Theory 1. Typewriting Made Easy. 2. General Instructions regarding typewriting and stencil cutting. 3. A Handbook of Typewriting.

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Typewriting Practical 1. 2. 3. 4. Speed and Accuracy Comprehensive Courses in Touch Typewriting Weekly Test Paper Any other book suitable to students.

PART-II Shorthand
Theory 1. Nature, scope and importance of Shorthand (This includes basic instructions and introduction). 2. Explanation of consonant and vowel sounds, their indication and their use in shorthand 3 Gramalogues-Explanation and their usage in shorthand. Practical -Teacher would be required to teach students basic principles of shorthand and practice of consonants (initial lessons). -Practice from books and reading back at initial speed. It will be required for the whole of the year. -Dictation and reading back from further exercises. Transaction from written shorthand and would start from this stage.

4. Explanation of Dipthongs Hooks (initial and final) Halving and doubling principles. 5. Diphones, medial semicircles and compound wordsGeneral contractions. -Practice from book exercises reading back and transcription 5 minutes para dictation and transcription at nominal special till last examination.

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6. Inter sections, advanced Pharaseography and special contractions including legal pharaseography. 7. Check revision of theory -Note taking Techniques of -Common errors in shorthand of English words. - Introduction of new and advanced shorthand outlines. 8. Dictation from Instructor exercises and preparation for examination. Note :

-Dictation from seen and unseen passages (from shorthand book) reading back and transcriptions at nominal speed. -Dictation from any exercise shorthand book. Reading or printed short-hand outlines from shorthand book. The candidate would be required to attain speed of 60 W.P.M. and transcribe the same 12 W.P.M.

There would be one paragraph of 5 minutes of 300 words to be dictated & 60 w.p.m. and to be typed @ 12w.p.m. carrying 15 marks.

Shorthand Instructor is required to give practical knowledge of all the exercise of the book to the learners. Question for theory would be from the prescribed syllabus but practical (shorthand test) would be from the whole of the book.

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PAPER VII OPT. (VII) Common : B.Com. (Pass & Hons)

INDIRECT TAX LAWS

Time : 3 Hours Max. Marks Theory : 70 Practical : 30 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry one marks; the total weightage being 10 marks. Section B: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 2, 3, 4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt two questions. Each question will carry 15 marks; the total weightage of this section shall be 30 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt two questions. Each question will carry 15 marks; the total weightage of this section shall be 30 marks. Part-I Central Sales TaxFeatures, Terms, Definitions, Registration of dealersProcedure of Cancellation & Duplication & registration, Procedure of Assessment, Filing of Returns. Use of various Forms, Authorities. Penalties & Appeals, Branch & Consignment transfers. Customers Act, 1962An Overview, Levy, Collection & exemption from Customs duties, Dater of determination of date of

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duty & Tariff Valuation, Prohibitions/restrictions on Impact & Export, Determination of Duty where Goods consists of Articles liable to different rates of duty, Warehousing, Duty drawbacks U/s 74 & 75, Special provisions relating to Baggage's, Postal Goods. Part-II Introduction to Value Added Tax (VAT) Act 2005-Concept, Features, Registration. Taxable & Exempt Supplies, TIN, VAT Bill, Tax Credit, Procedure of Assessment. Filing of VAT Returns, Penalties & Fines under VAT. Central Excise Act, 1944Meaning, Levy & collection, classification of Goods, Definitions, Valuations, Assessment, Payment of Duty and Removal of Goods refund of Duties, Appeals & Penalities, Introduction to the Concept of Service Tax. Cenvat Scheme in Excise. Suggested Readings : Indirect Taxes : V.S. Datey & V. Balachandren How to Deal with VAT : Kulbhushan, Parson Education, 2005. Note : The Paper Setter will consider the change in tax laws upto 30th September. 1. 2.

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B.Com. (Hons.) (Two Years Course)

The students will have to select one of the following groups having two papers of which Paper-I shall be offered in B.Com. Part-II and Paper II shall be offered in B.Com. Part-III.

Each paper shall carry 100 marks.

Group-I: Banking Paper 1 Paper 2 : : Banking and Indian Capital Market Foreign Exchange

Group-II: Trade and Transport Paper-1 Paper-2 : : Export Import Management Indian Transport System

Group-III: Co-operation Paper 1 Paper 2 : : Principles of Co-operation Co-operative Management and Administration in India.

Group-IV: Insurance Paper 1 Paper 2 : : Insurance Legislation in India. Policy Conditions and Insurance Claims. Total Marks: 200

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Group I : BANKING Paper-I : Banking and Indian Capital Market

Time : 3 Hours Max. Marks : 100

Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions Each question will carry 20 marks; the total weightage of this section shall be 40 marks. PART-I Banks : Their types and functions, nature of Commercial Banking Operations. Distribution of Bank Assets-Principles and Objectives. Central Bank-The Nature of their Business, Objectives and Techniques of Central Bank, Indian Banking with Special Reference to Reserve Bank of India and its Policies since 1951. Role of financial Institutions in Economics Development. Development Banking and Institutional Financing in India.

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PART-II
The State Bank of India and its subsidiaries. Public and Private Sector Commercial Banks, Foreign Bank. The Cooperative Banking Sector, indigenous Banking, Banking problems in India. Structure and the organisation of the Indian Money Market. Organisation and structure of Indian capital market, primary market, public and right issues listing of shares, mechanism of trading on a stock exchange, problems of primary and secondary markets. Suggested Readings : 1. K.P.M. Sundram : Money, Banking and International Trade. 2. V.A.A. Avadhani : Investment and Securities Markets in India.

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GROUP I : BANKING PAPER II : FOREIGN EXCHANGE

Time : 3 Hours Max. Marks : 100 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
Balance of payments-various methods of payments in International trade - Foreign Exchange Market - Mechanism and Operations. Foreign Exchange and rate of exchange determination. Fixed and variable exchange rates-factors affecting fluctuations. Methods and machinery of control of rate fluctuationsforward markets. I.M.F.-G.A.T.T.-foreign exchange requirements of Five Year Plans-Bilateral agreements-Currency Areas (Sterling Area, Convertible Currency Area etc.). Exchange Arithmatics relating to transactions generally

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conducted by exchange banks e.g. decimalisation of money selection of buying and selling rates. Fixation of rates for various exchange transactions (I.T. rates, cross rates, long rates etc.) adjustment of rates to cover profits, changes etc.

PART-II
Foreign Exchange Problems and Working of Foreign exchange Department : Collection and negotiation of clean and documentory foreign bills, commercial letter of credits, uniform customs and practice for commercial documentry shipping document clearance of goods, shipping procedure and customers formalities. Insurance of encashment of drafts mail and cable transfers, personal letters of Credits, Travellers cheques, purchase and scale of foreign notes, Coins. Exchange Accounts and Exchange position, Arbitrage operations, Terminology used in exchange transaction. Foreign exchange Regulation Act-operations of Foreign exchange Dealers-role of Reserve Bank of India.

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GROUP - II : TRADE AND TRANSPORT PAPER I : EXPORT-IMPORT MANAGEMENT

Time : 3 Hours Max. Marks : 100 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
The organizational set up in India for promotion of exports. Role of export promotion councils, Commodity Boards, Service organization, Deliberative and policy Making organisation, Export Policy and Licensing Procedures; Canalizing agencies and imports. Identifying foreign sources of supply. Facilities and incentives for exports; payment methods. Financing for exports and imports, exports credit and insurance. Export quality control and pre-shipment inspection. Marine

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Insurance customs clearance; Documents used in exports and imports. Processing of an export order. Exports pricing. An Elementary treatment of International product policies, International channels of distribution and promotion of exportable products.

PART-II
International economic and political environment. Differences in the economic levels of countries. Regional economic grouping in the world. General Agreement in tariffs and Trade negotiations; International Commodity Agreements. The political systems in the World-communist Block, Free and Democratic Countries, Nonaligned world. Suggested Readings : 1. V.P. Gupta Export Management made easy Export Management 2. T.A.S. Balagopal -

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GROUP II : TRADE AND TRANSPORT PAPER II : INDIAN TRANSPORT SYSTEM

Time : 3 Hours Marks : 100 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
Elements of Indian Transport System. The competition between road and rail transport in India. The policy and methods of coordination between various modes of transport in the country. Development of State ownership as a method of bringing about coordination in the management of the Indian Transport network. Applicate on of System Approach to Indian Transport System. Development of Transport in India in five Year Plans. Financing of Indian Railways, road transport, shipping and air transport.

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PART-II
Rates and fare determination by various system of transport in India. Indian urban and rural transport systems. Adequacy and efficiency of Indian Transport system. A comparative study of Indian Transport system vis-a-vis transport system by other important development and developing countries. The problems of Indian Railways, road transport, air transport and shipping.

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GROUP - III : CO-OPERATION PAPER I : PRINCIPLES OF CO-OPERATION

Time : 3 Hours Max. Marks : 100 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
Co-operation : Co-operative movement and its evolution through time philosophy. Objectives and Rationale of the cooperative movement. Basic Principles of co-operatives, place of theft in cooperatives Economic Organisation : Different system of economic organisation private enterprise-Co-operative Enterprises, Cooperation as balancing factor between the public and private sectors concept of cooperative common wealth (Sehkari Samaj), Sociology of Co-operation. Co-operation and its relevance in different political systems. Capitalism, Communism, socialism, Fascim etc.

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Co-operation in Foreign countries : Co-operative movement in different countries - developed and developing growth of the movement Britain and Germany. -Consumer Co-operative movement in Sweden and Ceylon. -Dairy co-operatives in Denmark, marketing and Purchasing. -Cooperative in Canada, Rural Electrification Cooperatives in U.S.A. co-operation Japan, both agrarian and Industrial Societies. Cooperation settlements in Israel, USSR and China, Brief History of Co-operative Movement in India. PART-II Co-operative problems and Controversies. Single purpose vs Multipurpose Society, unlimited vs. Limited liability; Co-operation Finance Vs. Co-operative Finance, Centralisation vs. Federation; Producers vs. Consumers. State Trading vs. Capitalistic Trading vs. Co-operative Trading. The Attitude of the State towards Co-operation and Attitude of Co-operatives towards to State. Difference between India and Europe, co-operation and State aid Economic Planning and Cooperation Co-operation and Socio-Economic Systems. Co-operatives and Community Developed Project, Sarvoday and Co-operation. A Synthesis, Inter Co-operative Relations Cooperation and Distribution Justice Co-operations and Texation Cooperative Education Research and Extension. Co-operative Audit; objects. Role and kind of Co-operative audit, Responsibility of Registrar. Independent Agency. Co-operative supervision. Meaning and functions of supervisions. Existing arrangements for supervisions. Norms of supervisions, cost of supervision. Weaknesses of Supervisions. Weakness Suggestions, orientation and search for dimensions for the movements.

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Suggested Readings : 1. Kamath, G.S. 2. Bedi, R.D. New Dimensions of Cooperative Management, Himalaya Publishing House. Theory History and Practice of Cooperation. International Publishing House, Meerut. The Theory of Co-operation Himalaya Pub. House. Ends and Means of Co-operative Development published by National Co-operative Union of India, New Delhi. Principles and Philosophy of Cooperation published by vikunta Mehta National Institute of Co-operative management, Pune.

3. Sharda, V. 4. Puri, S.S.

5. Dubashi, P.R.

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GROUP : CO-OPERATION PAPER-II : CO-OPERATIVE MANAGEMENT & ADMINISTRATION IN INDIA

Time : 3 Hours Marks : 100 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
History and Growth of Co-operative Movement in India : Recommendations of important committees such as All India Rural Credit Survey Committee and Cooperative Credit (Math Survey Council Committee and Cooperative Administration Committee and Cooperative (Mirdha Committee). All India Rural Credit Review Committee. Committee to review arrangements of Industrial Credit for Agricultural and Rural Development (CRATICARD). Co-operative Legislation : Act of 1904 NDS Resolution Essential revisions of cooperative acts.

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Recent trends in co-operative legislation, Co-operative Agricultural Credit : Need for production and development, types of Credit. Inadequacies in the availability of credit, the role of cooperatives in meeting credit needs of the farmers of agricultural purposes. Development of Co-operative agricultural credit societies and its structure : Production marketing, Warehousing, Co-operative Agricultural Non-credit, Need Growth, Development and Working.

PART-II
Non-Agricultural Co-operative Credit : Needs for credit in the Areas for various purpose, the development of the cooperative credit movement for non-agricultural purpose. Non agricultural non-credit movements in the urban areas : Need growth development and working. Land Development Banks : History of IDB, Purpose of LOANS and procedure of advancing loans, Role of RBI, SBI and Commercial Bank, National Federation of Co-operative Banks in Agricultural, Co-operative Finance, National Bank of Agriculture and Rural Develop-ment (NABARD) Lead bank. Weakness of the Co-operative Movement, Suggestions for improvement and extension of the movement. Uses of Management techniques.

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GROUP-IV : INSURANCE PAPER-I : INSURANCE LEGISLATION IN INDIA

Time : 3 Hours Max. Marks : 100

Note: The question paper covering the entire course shall be divided into three sections as follows :Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
The Life Insurance Act, 1938.

PART-II
The Marine Insurance Act, 1963. Motor Vehicles Act, 1939. The General Insurance Business (Nationalisation) Act, 1972.

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GROUP IV : INSURANCE PAPER-II : POLICY CONDITIONS AND INSURANCE CLAIMS

Time : 3 Hours Max.Marks: 100 Note: The question paper covering the entire course shall be divided into three sections as follows:Section A: This will have question No. 1 consisting of 12 very short answer questions from the entire syllabus with answer to each question upto five lines in length. Students will attempt 10 questions. Each question will carry two marks; the total weightage being 20 marks. Section B: This will consist of essay type/numerical questions upto five pages in length. Four questions numbering 2,3,4 and 5 will be set by the examiner from Part-I of the syllabus. The candidates will be required to attempt any two questions. Each question will carry 20 marks; the total weightage of this section shall be 40 marks. Section C: This will consist of essay type/numerical questions with answer to each question upto five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from Part-II of the syllabus. The candidates will be required to attempt any two questions Each question will carry 20 marks; the total weightage of this section shall be 40 marks.

PART-I
Life Insurance : The Policy, Proof of age-payment of premium. Days of Grace :Commencement of Risk-hazardours Occupation-Alternation in Policy, Additional Assurance - Suicide - Accident benefit - Lost Policies, assignment nomination. Lapse and revival - Surrender value Paid up value-Extended term insurance - Automatic non-forfuture Policy loans.

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Settlement of claims : Claims by survivance-Claims by death - Early claims Evidence title - dispensing with evidence of title - interstate succession - Optional modes of settlement. Personal Accident Insurance Policy : Policy conditions and settlement of Claims. Consequential Loss Insurance : Policy conditions and claims procedure. Marine Insurance - The Policy-form of Policy-Lloyds form of Policy-Assignment clause-Lost or not lost-At and From. Termination of risk Warehouse to warehouse clause-change of voyage Delay-Deviation Touch and Stay, Name of Vessel-name of the master. The subject matter insured and the valuation - The perils insured against, Sur and labour clause - Waiver clause Premium clause - Memorandum clause - Maugh Rules Presentation, adjustment and settlement of all types of hull, frieght and cargo claims - settlement of claims abroad functions of oil claim setting agents - Reinsurance recoveries - functions of salvage association and functions of cargo surveyors.

PART-II
Fire Insurance : standard form of Policy-Wordings of the Policy perils insured - Policy Conditions. 1. Misdescription 2. Alternations 3. Exclusions 4. Claims fraud 5. Reinstatement 6. Insurers right after a fire 7. Contribution and average 8. Subrogation 9. Warrantie 10. Arbitration 11. Purchase and interest clause 12. Loss procedure

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13. Ex. Gratia payment of claims - Salvage Crops, Average Clause, Task of adjustment payment and discharge by adjuster, Waiver and estopped. Motor Insurance : Comprehensive Policy for private cars Loss on damage - Liability to third parties, Medical expenses General exception - Conditions - No claims bonus - Transfer of interest - The schedule comprehensive policies on commercial vehicles comprehensive policies on Motor cycle. Settlement of claims - Negligence of the parties. Total and partial losses in own damage - knock for knock agreement.