Mcom Fyic Semster I To II Cbcegs

FACULTY OF ECONOMICS & BUSINESS
Syllabus
For
MASTER OF COMMERCE
(Five Years Integrated Course)
(Under Credit Based Continuous Evaluation Grading System)
(Semester: III)
Examinations: 201718
GURU NANAK DEV UNIVERSITY

AMRITSAR
Note: (i) Copy rights are reserved.
Nobody is allowed to print it in any form.
Defaulters will be prosecuted.
(ii) Subject to change in the syllabi at any time.

Please visit the University website time to time.
1
M.Com. (Five Years Integrated Course) (Semester System)
(Under Credit Based Continuous Evaluation Grading System
SCHEME
Semester I
Total
C/E/I
Course No. Course Title L T P Credits
Core Courses
PBL121/ C gzikph (bkiawh) / -- --
PBL122 w[ZYbh gzikph (Basic Punjabi) 2 2
ENL101 C Communicative English 2 -- -- 2
DCL-501 C Financial Accounting 4 -- -- 4
DCL-502 C Business Organization 4 -- -- 4
DCL-503 C Business Mathematics 4 -- -- 4
DCL-504 C IT Tools for Business 4 -- -- 4
C * Drug Abuse: Problem, Management and -- -- 3

SOA-101 3
Prevention (Compulsory)
Total Credits 20 -- -- 20
*Note: The marks of Paper will not be added in the total marks.
2
M.Com. (Five Years Integrated Course) (Semester System)
Semester II
Course No. C/E/I Course Title L T P Total

Credits
Core Courses
PBL131/ C gzikph (bkiawh) / 2 2
PBL132 w[ZYbh gzikph (Basic Punjabi) -- --
C Communicative English 2 2
ENL151 -- --
C Commercial Laws 4 4
DCL511 -- --
C Business Economics 4 4
DCL-512 -- --
C Principles and Practices of Management 4 4
DCL-513 -- --
C Advanced Financial Accounting 4 4
DCL-514 -- --
* Drug Abuse: Problem, Management and 3 3
SOA-102 -- --
Prevention (Compulsory)
Total Credits 20 -- -- 20
*Note: The marks of Paper will not be added in the total marks.
3
M.Com. (Five Years Integrated Course) (Semester-I)
PBL-121: gzikph (bkiawh)

p`T-kRm Eqy p`T-pusqk~
Credits: 200
(I) 1. E`qm En`qm (sMp. virE`m isMG sMDU Eqy f`. suihMdrbIr isMG, gurU n`nk dyv wUnIvristI,
EMimRqsr) iv@coN hyT ilKy kh`xIk`r :
(a) gurmuK isMG musìPr : gt`r
(E) suj`n isMG : pT`x dI DI
(e) krq`r isMG du@gl : au@cI E@fI v`lI gurg`bI
(kh`xI-s`r, ivS`-vsqU, kh`xI-kl`, kh`xIk`r)
2. gurmuKI EOrQogr`PI dI jugq, (pYNqI; muh`rnI; ibMdI, it@pI qy E@Dk); ivr`m icMnH, Sbd joV
(SuD-ESuD)
(II) 1. E`qm En`qm (sMp. virE`m isMG sMDU Eqy f`. suihMdrbIr isMG, gurU n`nk dyv wUnIvristI,
(a) sMqoK isMG DIr : s~JI kMD
(E) kulvMq isMG ivrk : auj`V
(e) mihMdr isMG srn` : jQyd`r mukMd isMG
2. lyK rcn` (jIvnI-prk, sm`jk Eqy clMq iviSE~ au@qy):

10 lyK ilKvàuxy (kl`s ivc Eqy Gr leI EiBE`s)
(III) 1. E`qm En`qm (sMp. virE`m isMG sMDU Eqy f`. suihMdrbIr isMG, gurU n`nk dyv wUnIvristI,
(a) pyRm pRk`S : m`V` bMd`
(E) gulz`r isMG sMDU : kul@Cxy
(e) mohn BMf`rI : Gotx`
(s) virE`m isMG sMDU : dldl
2. pYr` pVH ky pRSn~ dy au@qr dyx`

(E`qm En`qm pusqk dy kh`xI B`g iv@coN 15 pYirHE~ dy EiBE`s krvàuxy)
4
PBL-122: mu~FlI pMjwbI

(In lieu of Punjabi Compulsory)
Credits: 2-0-0
gkm-eqw
1H gzikph GkFk,
r[ow[yh fbgh
r[ow[yh fbgh L pDso ns/ soshp
2H r[ow[yh nkoE'rqkch
;Po pDso ns/ T[ukoB
ftnziB pDso ns/ T[ukoB
3H gzikph Fpd pDso

;kXkoB Fpd
fJe T[ukoyzvh Fpd
:{fBN ns/ Ehw

1H gzikph GkFk L BkweoD ns/ ;zy/g ikD gSkD, r[ow[yh fbgh L BkweoD, r[ow[yh
toDwkbkl g?_sh nZyoh, nZyo eqw, ;Po tkje (T n J), brK wksoK, g?o ftu fpzdh tkb/
toD, g?o ftu g?D tkb/ toD, fpzdh, fN`gh, n`Xe.
2H r[ow[yh nkoE'rqkch ns/ T[ukoBl ;PoK dh pDso ns/ T[ukoB (bx{-dhox ;Po)l ;Po ns/
brK wksoKl ftnziBK dh pDso ns/ T[ukoBl g?o ftu g?D tkb/ toDK (j, o, t) dk
T[ukoB l b ns/ ba dk T[ukoBl G, X, Y, M, x dk T[ukoBl g?o ftu fpzdh tkb/
toDK dk T[ukoB.
3H gzikph Fpd-pDso L ;kXkoB Fpdl fJe`bk ;Po (fit/_ nk)l ;Po ns/ ftnziB (fit/_ nko)l
ftnziB ns/ ;Po (fit/_ gk)l ftnziB ;Po ftnziB (fit/_ gko)l e'Frs Fpd (fit/_ xo, gh)l
ftnkeoDe Fpd (fit/_ ~, B/)l gzikph Fpd ouBk-1l fbzr-g[fbzr, fJe tuB-pj[ tuBl
fB`s tos'_ dh gzikph Fpdktbh-1L ykD-ghD, ;kekdkoh, o[`sK, wjhfBnK, frDsh, w";w nkfd
Bkb ;zpzfXs.
5
ENL 101: COMMUNICATIVE ENGLISH
Credits: 02 (L=2,T=0,U=0)
Objective: To introduce students to the skills and strategies of reading and writing by identifying
organizational patterns, spotting classification systems and understanding associations between
ideas. This course will prepare students to read a variety of texts and also to communicate more
effectively through writing. The course will also pay special attention to vocabulary building.
Prescribed Text books:
1. Making Connections: A Strategic Approach to Academic Reading by Kenneth J. Pakenham,

Second Edition.
2. The Written Word by Vandana R. Singh, Oxford University Press, New Delhi.
Course Contents:
1. Reading and Comprehension Skills:
Students will be required to read and comprehend the essays in Unit 1 and 2 of the book Making
Connections: A Strategic Approach to Academic Reading by Kenneth J. Pakenham, Second
Edition. They will be required to answer the questions given after each essay.
2. Developing Vocabulary and using it in the Right Context:
The students will be required to master Word List and Correct Usage of Commonly Used
Words and Phrases from the Chapter Vocabulary in the book The Written Word.
3. Writing Skills
Students will be required to learn Report Writing and Letter Writing as in the book The
Written Word.
Students will be required to write long essays based on the prescribed text book Making
Connections: A Strategic Approach to Academic Reading.
Minor 1:
Syllabus to be covered:
1. Unit 1 from Making Connections: A Strategic Approach to Academic Reading by Kenneth J.
Pakenham, Second Edition.
2. Report Writing from TheWritten Word.
6
Suggested Paper Pattern:
1. Report Writing ( 8 Marks)

2. Short answer type questions from Unit 1 of Making Connections: A Strategic Approach to
Academic Reading (6 Marks)
3. Essay type question from Unit 1 of Making Connections: A Strategic Approach to Academic
Reading (6 Marks)
Minor 2:
1. Word List from the Chapter Vocabulary in the book The Written Word.
2. Unit-2 from the book Making Connections: A Strategic Approach to Academic Reading by
Kenneth J. Pakenham, Second Edition.
1. Word List from the Chapter Vocabulary in the book The Written Word (8 Marks)
Reading (6 Marks)
Suggested Paper Pattern for Major Exam:
1. Letter Writing as prescribed in The Written Word /1 out of 2 (10 Marks)

2. Short answer type questions from Unit 1,2 of Making Connections: A Strategic Approach to
3. Word List and Correct Usage of Commonly Used Words and Phrases from the Chapter
Vocabulary present in the book The Written Word. (10 Marks)
4. Essay type question from Unit 1,2 of Making Connections: A Strategic Approach to
Academic Reading 1 out of 2 (8 Marks)
5. Report Writing from The Written Word (8 Marks)
7
DCL501: Financial Accounting
Credits: 4-0-0
First Minor Test One hour
Introduction to Accounting: Need, scope and objectives. Accounting as an information
system.
Users of accounting information system. Branches of accounting.
Generally Accepted Accounting Principles: Concepts and conventions. Capital and
Revenue items.
Double Entry System: Meaning, importance and rules. Accounting equation and
accounting cycle.
Accounting Process: Preparation of Journal, Posting to Ledger. Introduction to Subsidiary
Books.
Second Minor Test One hour

Depreciation Accounting: Meaning, causes, objectives and methods- Straight line and
Written down value method.
Trial Balance: Preparation and rectification of errors.
Preparation of Final Accounts (Trading Account, Profit& Loss account, Balance Sheet),
Final Accounts without adjustments.
Final Exam : Three Hours
Preparation of Final Accounts with Adjustments (Closing Stock, Outstanding Expenses,
Accrued Income, Prepaid Income and Expenses, Depreciation, Bad Debts and Provision for
Doubtful Debts, Discount on Debtors, Creditors and Reserves etc.)
Accounting for Non-profit Organizations: Non-profit entities, Receipts and payment
Account, Income and Expenditure Account, Balance Sheet.
Suggested Readings:
1. Lal, Jawahar and Seema Srivastava, Financial Accounting, Himalaya Publishing House.
2. Grewal, T. S., Introducation to Accounting, S. Chand and Co., New Delhi.
3. Narayanswami, R., Financial Accounting: A Managerial Perspective, 3rd Edition, 2008,
Prentice Hall of India, New Delhi.
4. Mukherjee, A. and Hanif, M., Financial Accounting, 1st Edition, 2003, Tata McGraw Hill.
5. Ramchandran, N. and Kakani, R.K., Financial Accounting for Management, 2nd Edition,
2007, Tata McGraw Hill.
Note: Latest edition of text books to be used.

8
DCL502: Business Organizations

Credits: 4-0-0
Text
Nature & Scope of Business System, Objectives of Business and Social Responsibilities
of Business
Industry and Commerce: Evolution
Classification of Business activities - Industry and Commerce
Industry and its types
Commerce - trade and its auxiliaries. Types of trade.
First Minor Test: One Hour

E-commerce and Mobile Commerce- Meaning, Types and Advantages
Business Models: Direct sales, Franchising, Licensing, Freemium, Subscription, Bait &
Hook Model, BPO, KPO
Mergers, Takeovers, Acquisitions, Strategic Alliances, Joint Ventures
Small & Medium Enterprises: Definition, Features, Significance & Problems
Second Minor Test: One Hour

Sole proprietorship - meaning, characteristics, advantages and limitations, suitability of
sole proprietorship form of business organization.
Partnership - meaning, characteristics, advantages and limitations, types of partners,
suitability of partnership form of business organization.
Cooperative Society - meaning, characteristics, advantages and limitations, types of
cooperative societies, suitability of cooperative form of business organization.
Joint Stock Company - meaning, characteristics, advantages and limitations, suitability
of company form of business organization. Types of Joint Stock Company - Public
Limited Companies, Private Limited Companies, Government Companies, Multinational
Companies.
Suggested Readings:
1. Tulsian, P.C.and Pandey V., Business Organisation and Management, Pearson

Education, New Delhi, 2009.
2. Vasishth, Neeru, Business Organisation & Management, Taxmann , New Delhi, 2013.
3. Basu, C.R., Business Organisation and Management, Tata McGraw Hill Co, New
Delhi, 2010.
4. Kaul V. K, Business Organization and Management, Pearson Education, New Delhi,
2012.
5. Osterwalder, A and Pigneur, Y., Business Model Evaluation, Wiley, US, 2010.

9
DCL503: Business Mathematics
Credits: 4-0-0
Text
Matrices and Determinants and their Applications: Definitions and Notations,
Types of Matrices, Algebra of Matrices, Multiplication of Matrices, Transpose and
Properties of Transpose of a Matrix. Determinants; Rule for Expansion of
Determinant, Minors and Co-factors and Properties of Determinants. Adjoint of a
square Matrix, Inverse of a Square Matrix, Methods of computing Inverse of a Matrix.
System of Simultaneous Linear Equations, Methods of solving Non-Homogenous
Linear Equations, Solutions of Homogeneous Simultaneous Linear Equations.
Applications of Matrices and Determinants to Business and Economics.
First Minor Test One hour

Functions and their Applications: Concept of a function, Types of functions, Roots
of a function and some useful functions in business and economics.
Differentiation: Concept of slope and rate of change and derivative, derivatives of
some standard functions, fundamental rules of differentiation.
Integral Calculus: Indefinite Integral, Fundamental Formulae of Integration, Rules
and Methods of Integration, Definite Integral. Applications of Differentiation and
Integration to Business and Economics.
Second Minor Test One Hour

Mathematics of Finance: Types of Interest, Nominal and Effective Rates of Interest;
Continuous Compounding; Equation of Value of Money; Simple, Compound and
Continuous Discounting.
Depreciation; Annuity.
Final Exam Three Hours
Suggested Readings:
1. Sharma, J. K. Business Mathematics, Ane Books Pvt. Ltd.
2. Aggarwal, B.M. Business Mathematics and Statistics, Ane Books Pvt. Ltd.
3. Trivedi, Kashyap and Chirag Trivedi, Business Mathematics, Pearson Education.
4. Raghavachari, M, Mathematics for Management An Introduction, McGraw Hill
5. Zameeruddin, Qazi, V. K. Khanna and S. K. Bhambri, Business Mathematics, Vikas
Publishing.
10
DCL504: IT Tools for Business

Credits: 4-0-0
Introduction
Introduction to Computer-Characteristics of Computers, The Computer System, Parts of
Computers); Commuter H/W Setup, Configuration, Networking, Mobile H/W Deice and
types wireless Networking;
Operating System-Introduction to Operating Systems, An overview of various Computer &
Mobile OS & Application Linux, DOS, Windows, Android, Windows mobile, OS Lime)
Features of latest Windows Operating Systems & its Management & Networking
(Installation, backup, security, User control), Usage of payment gateways.

MS-Word: Working with word document, Inserting, filling and formatting a table, Mail
Merge, Sending E-mail from Word Import / Export of files Converting Word Document to
Web Document, PDF files Hyperlinks; OLE Security features in MS-Word Protection of
Documents password for Documents Checking for viruses in macros, referencing,
creating bibliography, manage sources and citations, review documents.
MS-Power Point: Preparing Presentations, Slides, Handouts, Speakers Notes Outlines
Media Clips Charts Graphs, Adding the Transitions to the Slide Show- Special effects in
detail Setting Slide timings.

MS-Excel: Creating a work book, Rearranging Worksheet, Organizing Charts and graphs
Ranges and Functions & Formulae.
Mathematical, Statistical & Financial Functions such as NPV (Net present value), Future
value, IRR (Internet Rate of Return) EMI (Equated Monthly Installments, Compounding
Yearly, periodic and monthly) Auto Calculate Using Names in Formula, Formula Editing.
Consolidation of Data & Data Analysis-Sorting List, Filter & More Filtering Techniques
Consolidate data in multiple worksheets- What if analysis, solver, Lookup Function sub
Totals, Nested IF.
Statistical Analysis: Data Validation & Protection Create a drop-down list from a range of
cells apply data validation of cells- Copy data validation setting, remove data validation
Find cell that have data validation, protect cell data, using password to protect sheet and
workbook. Use validation to create dependent list; pivot table Reports & Pivot Chart
Reports.

11
Suggested Readings:
1. Rajaraman.V. Introduction to Information Technology, PHI.

2. Eliason, A.L., On-line Business Computer-Application Science Research Associates
Chicago.
3. Leon, A., and Leon, M Fundamentals of Information Technology. Leon. Vikas (4)
Software Manuals.
4. Sinha, Pradeep K., and Sinha, Preeti. Foundation of Computing. BPB Publication.
5. Basandra, Suresh K., Management Information System. Wheeler Publication, New Delhi-
Allahabad.
6. Kumar, Muneesh. Business Information System. Vikaas Publishing House.
7. Eliason, A.L. On-line Business Computer Applications, Science Research Associates,
Chicago.
8. Fizgerald & Dennis. Business Data Communication and Networking. Wiley.

12
SOA 101: DRUG ABUSE: PROBLEM, MANAGEMENT AND PREVENTION

(COMPULSORY)
PROBLEM OF DRUG ABUSE
Credit 3-0-0
Time: 3 Hours
1) Meaning of Drug Abuse: Concept and Overview, Historical Perspective of Drug Abuse,
Drug Dependence, Drug Addiction, Physical and Psychological Dependence: Drug
Tolerance and withdrawal symptoms.
2) Types of Abused Drugs and their Effects.

1) Stimulants: Amphetamines Benzedrine, Dexedrine, Cocaine.
2) Depressants: Alcohol Barbiturates: Nembutal, Seconal, Phenobarbital and Rohypnol.
3) Narcotics: Heroin, Morphine, Oxycodone.
4) Hallucinogens: Cannabis, Marijuana, Hashish, Hash Oil, MDMA, LSD.
5) Steroids.
3) Nature and Extent of the Problem: Magnitude or prevalence of the menace of Drug Abuse
in India and Punjab, Vulnerable groups by age, gender and economic status, Signs and
Symptoms of Drug Abuse: Physical, Academic, Behavioural and Psychological Indicators.
References:
1. Ahuja, Ram (2003), Social Problems in India, Rawat Publication, Jaipur.

2. Extent, Pattern and Trend of Drug Use in India, Ministry of Social Justice and
Empowerment, Government of India, 2004.
3. Inciardi, J.A. 1981. The Drug Crime Connection. Beverly Hills: Sage Publications.
4. Kapoor. T. (1985) Drug epidemic among Indian Youth, New Delhi: Mittal Pub.
5. Modi, Ishwar and Modi, Shalini (1997) Drugs: Addiction and Prevention, Jaipur: Rawat
Publication.
6. National Household Survey of Alcohol and Drug abuse. (2003) New Delhi, Clinical
Epidemiological Unit, All India Institute of Medical Sciences, 2004.
7. Sain, Bhim 1991, Drug Addiction Alcoholism, Smoking obscenity New Delhi: Mittal
Publications.
8. Sandhu, Ranvinder Singh, 2009, Drug Addiction in Punjab: A Sociological Study. Amritsar:
Guru Nanak Dev University.
9. Singh, Chandra Paul 2000. Alcohol and Dependence among Industrial Workers: Delhi:
Shipra.
10. Sussman, S and Ames, S.L. (2008). Drug Abuse: Concepts, Prevention and Cessation,
Cambridge University Press.
11. World Drug Report 2010, United Nations office of Drug and Crime.
13
M.Com. (Five Years Integrated Course) (Semester-II)
PBL-131: gzikph (bkiawh)

p`T-kRm Eqy p`T pusqk~
Credits: 2-0-0
(I) 1. E`qm En`qm (sMp. virE`m isMG sMDU Eqy f`. suihMdrbIr isMG, gurU n`nk dyv
wUnIvristI,EMimRqsr) iv@coN hyT~ ilKy kvI :
(a) BèI vIr isMG

(E) pRo: pUrn isMG
(e) pRo: mohn isMG
(kivq`-s`r, ivS`vsqU, kìv-kl`, kvI)
2. pMj`bI Sbd bxqr: D`qU/mUl, vDyqr (Egyqr, ipCyqr, ivaNuqpq Eqy rup~qrI), sm`s |
(II) 1. E`qm En`qm (sMp. virE`m isMG sMDU Eqy f`. suihMdrbIr isMG, gurU n`nk dyv wUnIvristI,
EMimRqsr) iv@coN hyT ilKy kvI :
(a) EMimRq` pRIqm

(E) f`. hrBjn isMG
(e) iSv kum`r bt`lvI
(kivq`-s`r, ivS`-vsqU, kìv-kl`, kvI)
2. pYr`H rcn` : kl`s iv@c 10 iviSE~ (siBE`c`rk, D`rimk Eqy r`jnIqk) qy pYr`H rcn` dy
EiBE`s krvàuxy |
(III) 1. E`qm En`qm (sMp. virE`m isMG sMDU Eqy f`. suihMdrbIr isMG, gurUu n`nk dyv wUnIvristI,
EMimRqsr) iv@coN hyT ilKy kvI :
(a) f`. jsvMq isMG nykI

(E) f`. jgq`r
(e) f`. surjIq p`qr
(s) p`S
(kivq`-s`r, ivS`-vsqU, kìv-kl`, kvI)
2. muh`vry qy EK`x (EK`x qy muh`vr` koS iv@c) 200 muh`virE~ Eqy 100 EK`x~ nMU v`k~ iv@c vrqx
dy EiBE`s krvàuxy (kl`s iv@c qy Gr leI)|
14
PBL-132: mu~FlI pMjwbI

(In lieu of Punjabi Compulsory)
Credits: 2-0-0
gkm-eqw
1H gzikph Fpd-pDso
;z:[es ns/ fwFos Fpd
pj[-T[ukoyzvh Fpd
2H gzikph tke-pDso
;kXkoB-tke L fe;wK
;z:[es-tke L fe;wK
fwFos-tke L fe;wK
3H gqekoih gzikph
fuZmh gZso
g?oQk ouBk
;zy/g ouBk
nykD ns/ w[jkto/
:{fBN ns/ Ehw

1H gzikph Fpd-pDso L ;z:[es Fpdl ;wk;h Fpd (fit/_ b'e ;Gk)l d'iksh Fpd (fit/_
ekbk f;nkj)l d'jo/ Fpd$d[joo[esh (fit/_ X{VQ XkVQ$Go Go), fwFos FpdK dh
pDso$f;oiBkl nr/soK okjh_ (fit/_ T[g GkFk), fgS/soK okjh_ (fit/_ ozrbk), gzikph Fpd
ouBk-2L gVBkth_ o{g, fefonk$;jkfJe fefonk d/ o{gl fB`s tos'_ dh gzikph Fpdktbh-2L
wkoehN$pk}ko, tgko, XzfdnK Bkb ;zpzfXs.
2H gzikph tke-pDso L eosk eow fefonkl ;kXkoB tke, fpnkBhnk, gqFBtkue,

nkfrnktkue, ;z:[es ns/ fwFos tkeK dhnK fe;wKl ;[szso ns/ nXhB T[gtkel ;wkB
(s/$ns/) ns/ nXhB (i'$fe) :'ieK dh tos'_l gzikph tkeK dh tos'_ L ftfGzB
;wkie$;fGnkukoe gq;fEshnK d/ nzsorsl xo ftu, pk}ko ftu, w/b/ ftu, F"fgzr
wkb$f;Bw/ ftu, ftnkj ftu, Xkofwe ;EkBK ftu, d';sK Bkb nkfd.
3H fJ; :{fBN ftu fu`mh g`so (fBìh$d\soh$tgkoe), g?ok ouBK, ;zy/g ouBk ns/ nykD
w[jktfonK dh tos'_ okjh_ ftfdnkoEh dh GkFkJh :'rsk ~ gofynk ikt/rk.
15
ENL 151: COMMUNICATIVE ENGLISH
Credits: 02 (L=2,T=0,U=0)
Objectives: To equip students with the skill of reading and writing dexterously. By the end of
the course the students will be skilled in the art of expressing their ideas in short and long
compositions, noting information effectively and summarizing and abstracting more efficiently.
Prescribed Text books:

1. Making Connections: A Strategic Approach to Academic Reading by Kenneth J. Pakenham,
Second Edition.
2. The Written Word by Vandana R. Singh, Oxford University Press, New Delhi.
Course Contents:
1. Reading and Comprehension Skills:
Students will be required to read and comprehend the essays in Unit 3 and 4 of the book Making
Connections: A Strategic Approach to Academic Reading by Kenneth J. Pakenham, Second
Edition. They will be required to answer the questions given after each essay.
2. Writing Skills
Students will be required to learn Paragraph and Essay Writing and Note Making, Summarizing
and Abstracting as in the book The Written Word by Vandana R. Singh, Oxford University Press,
New Delhi.
Minor 1:
1. Unit 3 from Making Connections: A Strategic Approach to Academic Reading by Kenneth J.
Pakenham, Second Edition.
2. ABC of Good notes, Sub dividing your Notes and Summarizing and abstracting included in
the Chapter Note Making, Summarizing and Abstracting from The Written Word.

1. Theoretical questions based on ABC of Good notes, Sub dividing your Notes and
Summarizing and abstracting included in the Chapter Note Making, Summarizing and
Abstracting The Written Word (8 marks).
Academic Reading (6 marks).
Reading (6 marks).
16
Minor 2:
1. Abbreviations and Symbols and Note making in practice from the chapter Note-Making,
Summarizing and Abstracting in the book The Written Word
2. Unit-4 from the book Making Connections: A Strategic Approach to Academic Reading by
Kenneth J. Pakenham, Second Edition.
1. A practical question on Note making in practice Note-Making, Summarizing and

Abstracting from the chapter the book The Written Word (8 marks)
Academic Reading (6 marks)
Reading (6 marks)
Suggested Paper Pattern for Major Exam:
1. Practical Question on Paragraph and Essay Writing as prescribed in The Written Word /1 out
of 2 (10 Marks)
2. Short answer type questions from Unit 3,4 of Making Connections: A Strategic Approach to
3. Essay type question from Unit 3,4 of Making Connections: A Strategic Approach to
Academic Reading 1 out of 2 (10 Marks)
4. Practical Question on Note Making from The Written Word (8 Marks)
5. Theoretical Question(s) based on the two chapters from the book The Written Word
(6 Marks)
17
DCL511: Commercial Laws

Credits: 4-0-0
Text
The Indian Contract Act, 1872
Contract Meaning, Characteristics and kinds, Essentials of valid contract
Offer and acceptance,
Consideration,
Contractual capacity,
Free consent.
Legality of object
The Indian Contract Act, 1872
Discharge of contract; Modes of discharge
Breach of Contracts and its remedies.
Sale of Goods Act 1930:
Formation of contracts of sale; Goods and their classification, price;
Conditions, and warranties;
Transfer of property in goods including sales by non owners;
Performance of the contract of sales;
Unpaid seller and his rights, sale by auction, Hire purchase agreement.
Negotiable Instrument Act 1881:
Definition of negotiable instruments; Features;
Promissory note; Bill of exchange, cheque; Holder and holder in the due course; Crossing
of a cheque, types of crossing, Dishonour and discharge of negotiable instrument;
Indian Partnership Act,1932:
Definition & Nature of Partnership, Kinds of Partners
Relations of partners interse
Relations of partners with third party
Final Examination: Three Hours
.
Suggested Readings:
1. Singh, A., Principles of Mercantile Law, (2011), Eastern Book Co.
2. Tulsian, P. C., Business Laws, 2nd Edition (2000), Tata McGraw Hill, New Delhi.
3. Kucchal, M.C., Business Law, 5th Edition (2009), Vikas Publishing, House (P) Ltd.
4. Maheshwari & Maheshwari, Business Law, National Publishing House, New Delhi.
5. Chadha, P. R., Business Law Galgotia Publishing Company, New Delhi.
6. Kapoor N.D.: Business Law; Sultan Chand & Sons, New Delhi.
18
DCL512: Business Economics

Credits: 4-0-0
Text
Introduction to Economics: Nature and Scope of Economics; Micro and Macro Economics;
Definition, Nature and Scope of Business Economics
Demand and Supply Analysis: Meaning of Demand, Types of Demand; Law of Demand:
Demand Schedule and Demand Curve, Shift in Demand Curve, Exceptions to the Law of
Demand; Supply: Determinants of Supply, Supply Function; Law of Supply: Supply Schedule
and Supply Curve; Market Equilibrium: Excess Supply, Excess Demand, Price Adjustment
Mechanism, Changes in Equilibrium.
Consumer Preferences and Choice: Utility Analysis: brief outline of law of diminishing
marginal utility and law of equi- marginal utility; Indifference Curve Analysis: assumption,
properties, special types of indifference curves, consumer equilibrium, price, income and
substitution effects.
Elasticity of Demand: Concept, Price, income and cross elasticity; measurement of price
elasticity of demand Relationship between average revenue, marginal revenue and elasticity of
demand; Determinants of elasticity of demand; Importance of elasticity of demand.

Production Function: Concept of production function; Short-run Laws of Production; Long-
term Laws of Production: Isoquants; Producers equilibrium. Expansion path; Returns to factor
and returns to scale; Optimal Combination of Inputs; Economies and diseconomies of scale
Theory of Costs: Types of costs, Short-run and long-run cost curves traditional and modern
approaches.
Market Structure and The Firms Objectives: Market Structure and Degree of Competition;
Market Structure and Pricing Decisions; the Firm and The Industry; Objectives of Business
Firms.
Perfect Competition: Characteristics; Price determination under perfect competition,
Equilibrium of firm and industry in the Short-run and long-run.

Monopoly: Characteristics; Equilibrium of the monopoly firm in short run and long run; Price
discrimination and its types; price and output determination under discriminating monopoly.
Monopolistic Competition: Meaning and characteristics; Price and output determination under
monopolistic competition in short-run and long-run; Selling costs; Equilibrium of Firm with
respect to Selling Cost; Comparison with perfect competition; Excess capacity hypothesis.
Oligopoly: Characteristics; Price and Output Decisions: Kinked Demand Curve; Price
Leadership, Collusive Oligopoly.
Managerial Theories: Profit maximization and Sales Maximization.

19
Suggested Readings:
1. Dwivedi, D.N., Essentials of Business Economics, Vikas Publishing.

2. Maheswari & Varshney, Managerial Economics, S. Chand & Co., New Delhi.
3. Koutsoyiannis A., Modern Micro Economics, 2nd edition, MacMillan House, New Delhi.
4. Dwivedi, D.N., Managerial Economics, 7th Edition, Vikas Publication.
5. Ahuja, H. L., Modern Micro Economics, (2009), Sultan Chand and Co., New Delhi.

20
DCL513: Principles and Practices of Management
Credits: 4-0-0
Text
Management: Concept, objectives and importance, an overview of managerial functions,
Coordination Essence of Management
Evolution of Management Thought: Contribution of Taylor, Fayol, Hawthorne
experiments, Behavioural Approach, Webers Bureaucratic Approach, System Approach,
Contingency Approach.
Decision Making: Concept, Importance, Group Decision making, Individual Vs Group
Decision Making, Decision Making Process, Perfect Rationality and Bounded Rationality
Techniques.
Planning: Concept, Importance, Types, Limitations, Planning process, Objectives, Setting
Objectives and Management by Objectives.
Organizing: Concept and importance, Formal and informal organization, Span of
Management, Authority, Delegation & Decentralization, Types of Organization Structure.

Motivation: Concept, Motivation Theories.
Leadership: Meaning, Nature, Traits and Styles, Approaches and Theories
Communication: Concept, Formal and Informal communication; Barriers to effective;
communication, overcoming the barriers.
Controlling: Concept, Process, Limitation, Principles of Effective Control. Introduction to
major Techniques of Control like ratios, Budgetary Control, EVA, MVA.
Suggested Readings:
1. Harold Koontz and Heinz Weihrich, Essentials of Management: An International
Perspective, New Delhi, McGraw-Hill, 2012.
2. Jon L Pierce and Donald G Gardner, Management and Organizational Behaviour,
New Delhi, Thomson, 2007.
3. Stephen P Robbins and Marry A. Coulter, Management, Pearson Education, New Delhi,
2017.
4. Philip Sadler, Leadership, New Delhi, Kogan Page, 2003.
5. L.M.Prasad, Principles and Practice of Managment, Sultan Chand & Sons, New Delhi,2015.
6. P. C. Tripathy and P. N. Reddy, Principles of Management, Mc-Graw Hill Education, New
Delhi,2012.
21
DCL514: Advanced Financial Accounting
Credits: 4-0-0
Text
Partnership Accounts: Meaning, Partnership Deed, Preparation of adjusted P&L account,
Appropriation of Profit & Loss Account
Admission of Partner: Adjustment regarding Profit Sharing Ratio, Treatment of Goodwill,
Adjustment regarding revaluation of assets & liabilities, Partners capitals & Balance Sheet of
new firm.
Retirement of Partner: Adjustment regarding goodwill, revaluation of assets & liabilities,
undistributed profits, computation of partners interest and mode of payment. Death of
Partner & Joint Life Policy

Dissolution of Partnership: Garner V/s Murray rule including Insolvency of firm
Hire Purchase & Instalment Payment system: Accounting for Hire Purchase Transactions,
Journal entries & Ledger Accounts in the books of Hire Vendor & Hire Purchaser for large
value items including default and repossession, Stock & Debtors System

Voyage Accounts : Meaning and accounting treatment in case of complete and incomplete
voyage
Consignment Accounts: Meaning, Features, Consignees commission, Account Sales,
Distinction between joint venture and consignment, Abnormal Loss under consignment,
Accounting Treatment in the books of consignor and consignee.
Departmental Accounts: Meaning, Basis of allocation of common expenses,
Interdepartmental transfers, Accounting procedure, Provision for unrealized profit.
Suggested Readings:
1. Shukla, M.C., Grewal, T.S. and Gupta, S.C., Advanced Accountancy, Vol. I & II, 2008,S
Chand & Co, New Delhi
2. Gupta, R. L. & Radheswamy, M., Advanced Accountancy Vol. I & II, 2009,S Chand & Co,
New Delhi
3. Maheshwari, S.N. & Maheshwari, V.L., Advanced Accountancy Vol. I & II, 2009,Vikas
Publishing House Pvt. Ltd., New Delhi.
4. Sehgal, A. & Sehgal, D., Advanced Accountancy Vol. I & II, Taxmann Publication Pvt.Ltd,
New Delhi.

22
SOA 102: DRUG ABUSE: PROBLEM, MANAGEMENT AND PREVENTION

(COMPULSORY)
DRUG ABUSE: MANAGEMENT AND PREVENTION
Time: 3 Hours Credit 3-0-0
1) Consequences of Drug Abuse for:

1) Individual Education, employment and income issues.
2) Family Violence
3) Society Crime.
4) Nation Law and order problem.
2) Management of Drug abuse:

1) Medical Management: Medication for treatment and to reduce withdrawal effects, Drug
De-addiction clinics, Relapse management.
2) Psycho-Social Management: Counselling, family and group therapy, behavioural and
cognitive therapy, Environmental Intervention.
3) Prevention of Drug Abuse:

1) Role of family: Parent child relationship, Family support, Supervision,
Shaping values, Active Scrutiny.
2) School
Counselling, Teacher as role-model. Parent-Teacher-Health Professional
Coordination, Random testing on students.
3) Media:
Restraint on advertisements of drugs, advertisements on bad effects of drugs,
Publicity and media, Campaigns against drug abuse,
Educational and awareness program
4) Legisltaion: NDPs act, Statutory warnings, Policing of Borders, Checking

Supply/Smuggling of Drugs, Strict enforcement of laws, Time bound trials.
References:
1. Extent, Pattern and Trend of Drug Use in India, Ministry of Social Justice and
Empowerment, Government of India, 2004.
2. Inciardi, J.A. 1981. The Drug Crime Connection. Beverly Hills: Sage Publications.
3. Modi, Ishwar and Modi, Shalini (1997) Drugs: Addiction and Prevention, Jaipur: Rawat
Publication.
4. Sain, Bhim 1991, Drug Addiction Alcoholism, Smoking obscenity New Delhi: Mittal
Publications.
5. Sandhu, Ranvinder Singh, 2009, Drug Addiction in Punjab: A Sociological Study. Amritsar:
Guru Nanak Dev University.
6. Singh, Chandra Paul 2000. Alcohol and Dependence among Industrial Workers: Delhi:
Shipra.

Mcom Fyic Semster I To II Cbcegs

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FACULTY OF ECONOMICS & BUSINESS

GURU NANAK DEV UNIVERSITY

(ii) Subject to change in the syllabi at any time.

ENL101 C Communicative English 2 -- -- 2

DCL-501 C Financial Accounting 4 -- -- 4

DCL-502 C Business Organization 4 -- -- 4

DCL-503 C Business Mathematics 4 -- -- 4

DCL-504 C IT Tools for Business 4 -- -- 4

C * Drug Abuse: Problem, Management and -- -- 3

Course No. C/E/I Course Title L T P Total

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ENL 101: COMMUNICATIVE ENGLISH

Prescribed Text books:

1. Making Connections: A Strategic Approach to Academic Reading by Kenneth J. Pakenham,

1. Reading and Comprehension Skills:

2. Developing Vocabulary and using it in the Right Context:

Suggested Paper Pattern:

1. Report Writing ( 8 Marks)

Suggested Paper Pattern:

Suggested Paper Pattern for Major Exam:

1. Letter Writing as prescribed in The Written Word /1 out of 2 (10 Marks)

DCL501: Financial Accounting

Second Minor Test One hour

Note: Latest edition of text books to be used.

DCL502: Business Organizations

First Minor Test: One Hour

Second Minor Test: One Hour

Final Exam : Three Hours

1. Tulsian, P.C.and Pandey V., Business Organisation and Management, Pearson

Note: Latest edition of text books to be used.

DCL503: Business Mathematics

First Minor Test One hour

Second Minor Test One Hour

Final Exam Three Hours

DCL504: IT Tools for Business

First Minor Test: One Hour

Second Minor Test: One Hour

Final Exam : Three Hours

1. Rajaraman.V. Introduction to Information Technology, PHI.

Note: Latest edition of text books to be used.

SOA 101: DRUG ABUSE: PROBLEM, MANAGEMENT AND PREVENTION

2) Types of Abused Drugs and their Effects.

1. Ahuja, Ram (2003), Social Problems in India, Rawat Publication, Jaipur.

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ENL 151: COMMUNICATIVE ENGLISH

Prescribed Text books:

1. Reading and Comprehension Skills:

Suggested Paper Pattern:

Suggested Paper Pattern:

1. A practical question on Note making in practice Note-Making, Summarizing and

Suggested Paper Pattern for Major Exam:

DCL511: Commercial Laws