Bachelor of Commerce (Professional) - Part I (Semester I & II) - 1
Bachelor of Commerce (Professional) - Part I (Semester I & II) - 1
Bachelor of Commerce (Professional) - Part I (Semester I & II) - 1
and
Outlines of Tests,
Syllabi and Courses of Reading
For
B.Com. Professional
Part-I (Semester I & II)
ftfdnkoEhnK bJh Io{oh jdkfJsK
1 fJe nekdfwe ;kb s' tX/o/ ;w/A d/ ;zrfms fe;/ e'o; ftu, id' e'Jh ftfdnkoEh dkyabk b?D
T[gozs gqhfynk fdzdk j? sK T; ;w/A gqufbs nfXnkd/;a nekdfwe ;kb d/ d"okB iK nzs
ftu j'Jh gqhfynk bJh bkr{ ;wM/ ikDr/ go :{Bhtof;Nh nfXnkd/;aK nXhB nfijh e'Jh
;aos$pzd;a BjhA fe ;zrfms e'o; ftu dkyb/ T[gozs :{Bhtof;Nh tb' ;zpzXs nfXnkd/;aK ftu
e'Jh sowhw BjhA ehsh ik ;edh. b'V nB[;ko, ;'X/ j'J/ nfXnkd/;a Bt/A iK g[okD/ jo fe;w
d/ ftfdnkoEhnK s/ fJe ;wkB bkr{ j'Dr/.
2 e'Jh th ftfdnkoEh fJe' e?bzvo toq/ ftu j'D tkb/ d" w[Zy (Major) fJwfsjkBk ftu BjhA p?
m ;edk.
3 i/ e'Jh ftfdnkoEh fJe' ;?;aB ftu d' fJwfsjkBK (Major and Minor) bJh gqhfynk dkyabk
cakow$cah; Godk j? sK v/N^;ahN ftu fwshnK d/ fe;/ Neok dh ;{os ftu T[j e/tb fJe jh
fJwfsjkB ftu p?m ;e/rk. nfijh jkbs ftu T[; dk e'Jh ekB{zBh jZe BjhA fe T[j fJe' jh
;w/A d' fJwfsjkB d/ ;e/. fJ; ;{os ftu d{;oh gqhfynk bJh iwQk eotkJh cah; tkg; BjhA
ehsh ikt/rh.
4 fiZE/ :{Bhtof;Nh d/ nkgD/ ekoDK eoe/ ftfdnkoEh dk Bshik b/N x'f;as j[zdk j?, T[ZE/
g[Bo^w[bKeD d/ e/;aK B{z SZv e/ nrb/ fJwfsjkB bJh ckow$cah; d/D fjZs ftfdnkoEh
B{z Bshik ekov s/ nzfes fwsh s'A 15 fdB dk ;wK fpBk b/N cah; s' fdZsk ikt/rk.
T[gozs f;afvT{b nB[;ko pDdh b/N cah; ukoi ehsh ikt/rh. ftfdnkoEh d/ nkgD/ ekoDK
eoe/ b/N x'f;as BshfinK ftu fe;/ th wzst bJh fpBK b/N cah; s"A e'Jh ;wK BjhA fdZsk
ikt/rk go nfij/ e/;K ftu g[Bo^w[bkeD dh fJikis BjhA j't/rh.
5 e'Jh ftfdnkoEh fe;/ gqhfynk bJh e/tb gqhfynk dkyabk cakow$cah; d/D$iwQK
eotkT[D Bkb jh gqhfynk$nrbh gqhfynk ftu p?mD dk jZedko BjhA j't/rk.
7 i/eo gqhfynk dkyabk cakow ftu e'Jh so[ZNh gkJh rJh, fit/A ftfdnkoEh d/ j;skyao iK
gqhfynk dkyabk cakow s;dhe eoB tkb/ nfXekoh d// j;skyao, nj[dk s/ w'jo dk Bk j'Dk,
ofi;Nq/;aB Bzpo, gfjb/ fJwfsjkBK d/ o"b Bzpo, gqhfynk e/Ado d/ fJzdoki dk Bk j'Dk,
n;bh nze^fpT{ok^ekov iK fvroh dk BK d/DK, iK gqhfynk cah;$b/N cah; xZN iwQK
eotkJh j'Dh nkfd, sK nfijhnK so[ZNhnk d{o eotkT[D fjZs ftfdnkoEh tZb'A dcaso B{z
b'VhAd/ d;skt/ia g/;a eoB ;w/A 200$^ o[gJ/ ( iK ;w/A s/ I' th bkr{ j't/) dh so[ZNh cah;
tZyoh iwQK eotkT[Dh j't/rh sK jh T[j soZ[Nh gqhfynk dkybk cakow ftu' d{o ehsh
ikt/rh.ftfdnkoEh fJj so[ZNhnK gqfynk bJh dkyabk cakow$ cah; gqkgsh dh nzfsw
fwsh s'A gfjbK^gfjbK b"Vhd/ d;skt/iK dh g{osh eod/ j'J/ T[go do;kJh soZ[Nh cah;
Bkb d{o eotk ;ed/ jB. nzfsw fwsh s'A pknd, ft;a/;a jkbks ftu, so[ZNh d{o eotkT[D dh
2
cah; uhca e'^nkovhB/No gqhfynktK tZb'A w"e/ s/ bJ/ ca?;b/ nB[;ko tZyo/ s"o s/
fBoXkfos ehsh ikt/rh.
8 ftfdnkoEh g{oh ch; p?Ae vokcN okjha G/i/. p?Ae vokcN ofi;Noko, gzikph :
{Bhtof;Nh, gfNnkbk d/ Bkw j't/ iK cah; :{Bhtof;Nh yaikBuh, gzikph :{Bhtof;Nh,
gfNnkbk e'b ekTA{No s/ th iwQK eotkJh ik ;edh j?.
9 gqhfynk dkyabk ckow GoB s'a gfjbK ftfdnkoEh fJj iao{o iKu bt/ fe ubzs gkm^eqw
(f;b/p;) eh j?< gqhfynk Bkb ;zpzfXs Bt/A fB:w eh jB< fJj fB:w w[yh, gpbhe/;aB
fpT{o', gzikph :{Bhtof;Nh, gfNnkbk gk;' fB;afus ndkfJrh d[nkok jk;b ehs/ ik ;ed/ jB.
10 ;kbkBk gqhfynk ;w/A g{o/ ftf;anK dh gqhfynk d/D T[gozs oh^nghno nkT[D bJh
fBoXkfos gfjb/ w"e/ bJh T[;/ ;kb dh ;kbkBk gqhfynk dk f;b/p; bkr{ j't/rk. go
oh^nghno d// d{;o/ w"e/ bJh nrbh ;kbkBk gqhfynk dk ukb{ (Current) f;b/p;
bkr{ j't/rk, c/bQ, fJzgo{tw?AN, ft;a/;a w"ek nkfd e/;K ftu th T[;/ ;kb dk ukb{
(Current) f;b/p; bkr{ j't/rk.
11 o?r{bo, gqkJht/N iK gZso^ftjko f;Zfynk ftGkr okjhA gqhfynk d/D tkb/ ;ko/
ftfdnkoEh nkgDhnK 5%4 ;?ANhwhNo ;kJhia dhnK fpBk r'rbia s' fJe' B?r/fNt s'A
fsnko ehshnK BthBsw c'N'nk gqhfynk dkyabk cakow ftu fB;afus EK s/ fugekT[D.
fJBQK c'N'nK s/ ftfdnkoEh nkgD/ j;skyao eo/rk s/ fgsk dk Bk, gqhfynk ns/ gqhfynk
e/Ado dk Bk fby/rk. ;ik:kcask iK b/N ekfbi ftfdnkoEhnK d/ e/; ftu fJjBk c'N'nK s/
T[jh nfXekoh j;skyo eo/rk fi; B/ gqhfynk dkyabk cakow s;dhe ehsk j't/.
12 o'b Bzpo ikoh j'D d/ pkti{d th gksosk pko/ ojh e'Jh so[ZNh B'fN; ftu nkT[D s/
gqhfynk bJh gksosk ns/ gqhfynk dkybk cakow fe;/ th ;w/A oZd ehsk iK ;edk j?/ nfij/
e/;K ftu fiazw/tkoh ftfdnkoEh dh nkgDh j't/rh.
13 gqhfynk e/Ado pdbD bJh fBoXkos ckow s/ fdZsh rJh jo soQK Bkb w[ezwb noiah s/
jh r"o ehsh ikt/rh. fBoXkos fpB?^ckow, d' s;dhe^;a[dk c'N'nk ns/ 1,000$^ o[gJ/
( iK ;wA? s/ I' th bkr{ j't/) dh cah;, I' ofi;Noko, gzikph :{Bhtof;Nh, gfNnkbk d/ Bkw
p?Ae vokcN okjhA iK :{Bhtof;Nh yaikBuh e'b iwqK eotkJh rJh j't/, dh o;hd ;fjs
fvgNh ofi;Noko (gqhfynktK), gzikph :{Bhtof;Nh, gfNnkbk B{z ofi;Nov vke okjh
G/fink ikt/. gqhfynk e/Ado pdbD bJh fpB?^gZso gqhfynk bJh cakow$cah; gqkgsh dh
nzfsw fwsh s'A gfjbK^gfjbK dcaso ftu g[ZiDk ukjhdk j?. uhca e'^ nkovhB/No
gqhfynktK s"A gqhfynk e/Ado pdbD dh gqtkBrh dh fuZmh fwbD s'a fpBK fe;/
ftfdnkoEh dk gqhfynk^e/Ado fJe EK s"A d{ih EK pdbD dh gqfefonK gZeh BjhA
wzBh ikt/rh. i/ e'Jh ftfdnkoEh :{Bhtof;Nh tZb'A nbkN ehs/ gqhfynk e/Ado dh pikJ/
fe;/ j'o gqhfynk e/Ado ftu fJwfsjkB fdzdk j? sK T[; dhnK T[Zso^ ekghnK oZd do
fdZshnK ikDrhnK. gqhfynk e/Ado pdbD bJh p/Bsh T[Zs/ e/tb fJBQK ;{osK ftu jh
ftuko ehsk ikt/rkL ftfdnkoEh dh B"eoh ftu spkdbk, wksk fgsk iK rkovhnB dk spkdbk,
ftfdnkoEh dh fpwkoh fi; bJh T[; B{z ;oekoh j;gskb s'A w?vheb ;oNhfce/N iK B"eoh
dk spkdbk^;oNhfce/N ;p{s ti'A d/Dk j't/rk.
3
15 gqhfynktK d/ fe;/ wzst Bkb ;pzXs ftfdnkoEhnK tZb' G/I/ nX{o/ cakow fpBK fe;/ ;
{uBk d/ oZd eo fdZs/ ikDr/. fJe tkoh Goh j'Jh cah; tkg; BjhA ehsh ikt/rh ns/ Bk jh fe;/
nrb/ fJwfsjkB bJh wzBh ikt/rh, p/;aZe ftfdnkoEh B/ ckow Bk th G/fink j't/ iK
ftfdnkoEh fJwfsjkB d/D d/ :'r Bk j't/ iK gfjbK G/i/ gqwkD gZsoK d/ nekdfwe foekov
nB[;ko T[; B{z fJwfsjkB ftu p?mD dh wBkjh j't/. ftfdnkoEh tZb'A G[b/y/ ekoB
fBoXkfos s'A fiankdk cah;$ia[owkBk cah; nkfd iwQK eotkT[D s/ tkX{ iwQK eotkJh
oew dh e'Jh n?vi;Nw?AN iK tkg;h Bjha j't/rh.
16 fijV/ ftfdnkoEh n?w aJ/ a dk fJwfsjkB gqkJht/N ftfdnkoEhnK Bkb ;zpzXs nfXfB:wK
nXhB d/Dk ukj[zdk jB, T[AjBk B{z nkgDk n;abh nze^fpT{ok^ekov tr?ok gqhfynk
dkyabk ckow Bkb d/D/ j'Dr/ Gkt/A T[AjBK B/ j/mbk fJwfsjkB gzikph :{Bhtof;Nh s'
jh feT[A Bk gk; ehsk j't/.
17 gqkJht/N ftfdnkoEhnK Bkb ;pzXs fB:wK nXhB n?w a J/ a dh gqhfynk d/D tkb/
fiBQK ftfdnkoEhnK dh j/mbh gqhfynk$ ;pzXs ft;a/ d/ gqkgs ehs/ nzeK dh gk;
gqsh;assk b'VhAdh gk; gqsh;assk s'A xZN ofjD ekoB T[j n?w aJ/ a Gkr^gfjbK bJh
gZso^ftjko f;Zfynk ftGkr ftu dkyabk b? e/ gqhfynk fdzd/ jB, T[BK B{z T[;/ ebk; d/
Gkr^d{ik dh gqhfynk th gZso^ftjko f;Zfynk ftGkr ftu dkybk b? e/ d/Dh j't/rh, nfij/
ftfdnkoEhnK B{z Gkr^d{ik dh gqhfynk gqkJht/N s"o s/ d/D dh nkfrnk BjhA j?.
18 n;b ftfdne :'rsk ;oNhfce/Nk s'A fpBK ftfdnkoEh d[nkok fdZs/ j'o ;ko/ n;b d;skt/ia I'
gqhfynk bJh T[; dh gksosk gZeh eoB Bkb ;zpzfXs j'd, tkfg; Bjha ehs/ ikDr/.
ftfdnkoEhnK B{z fJj ukjhdk j? fe T[j T[BK gqwkD gZsoK dh Beb nkgD/ e'b oZyD.
gqhfynk dkyabk cakow Bkb BZEh ehs/ n;b d;skt/iaK d/ t/oftnK dk fJzdokia gqhfynk
dkyabk cakow ftu fdZsh EK s/ iao{o ehsk ikt/. nfijk Bk eoB dh ;{os ftu fe;/ d;skt/ia d/
r[zw j' ikD pko/ ftfdnkoEh dk e'Jh dkntk Bjha ;[fDnk ikt/rk. i/ ftfdnkoEh B{z T[;
tZb'A gqhfynk bJh gksosk gZeh eoB fjZs dcaso B{z G/I/, ftfdne :"rsk d/ n;b
;oNhfce/N ;pzfXs gqhfynk dk Bshik x'f;as j'D T[gozs fJe wjhB/ d/ nzdo^nzdo BjhA
w[Vd/ sK Tpj s[ozs ofi;Nov vke okjhA dcaso B{z ;{fus eo'. fJ; fgZS"A :{Bhtof;Nh
dcaso tb'A T[; dk e'Jh dkntk Bjha ;[fDnk ikt/rk.
20 ftfdnkoEh ;g;aN o{g ftu dZ;' fe T[; d/ ft;a/$gou/ ftubh nkg;aB fejVh j?.300$^ o[gJ/
(iK ;w/A s/ I' th bkr{ j't/) dh so[ZNh cah; Bkb fpB? T[gozs gqtkBrh jkf;b eoe/, I' b'V
gt/ sK ftfdnkoEh nkgD/ gqhfynk dkyabk cakow ftu ft;a/$gou/ dh nkg;aB pko/
gqhfynk bJh cakow$cah; gqkgsh dh nzfsw fwsh s'A gfjbK^gfjbK pdb ;edk j?. T[; s'A
pknd e'Jh ft;ak iK gou/ dh nkg;aB pdbD dh nkfrnk Bjha j't/rh. nzfsw fwsh s' pknd,
ft;/a;a jkbks ftu, ft;ak iK gou/ dh nkg;aB pdbD dh cah; uhc e'^nkovhB/No gqhfynktK
tZb'A w"e/ s/ bJ/ cA?;b/ nB[;ko tZyo/ s"o fBoXkfos ehsh ikt/rh. f;oc fpB?^gZso iK
cah; iwQK eotkT[D Bkb jh ft;a/$gou/ dh nkg;aB$pdbh gZeh BjhA wzBh ikt/rh.
21 gqkJht/N ftfdnkoEh gqhfynk dkyabk ckow ftu fdZsh ;{uBk nB[;ko :{Bhtof;Nh
nfXeko^y/so ftu nkT[Ad/ T[; ;afjo B{z nkgDk gqhfynk e/Ado pDkT[D, fiE/ T[j
4
gqhfynk dkyabk cakow GoB t/b/ fgSb/ pkoK wjhfBnk s'a ofj oj/ j'D. i/eo :{Bhtof;Nh
tZb'A T[; EK gqhfynk e/Ado BjhA pDkfJnk iKdk sK gqhfynk dkyabk cakow ftu
ftfdnkoEh tZb'a fdZsh ;{uBk nB{;ko fojkfJ;a d/ B/V/ dk e/Ado fdZsk ikt/rk.
22 i/ fe;/ ftfdnkoEh dk Bshik o'fenk frnk j't/ sK T[; B{z g[Bo^w[bKeD eokT[D dk ekbi
ftu dkyb/ bJh Bshi/ pko/ nkoih ;{uBkk fdZsh ikt/rh. fJ; soQK T[; B? Gkt/A g{oh
gqhfynk gk; Bk ehsh j't/, T[j :{Bhtof;Nh fB:wK nB{;ko ;wA s/ T[j ;kohnK
T[gukfoesktK g{ohnk eo ;edk j?, I' dkyab/ ns/ nrbh gqhfynk bJh iao{oh jB. ;aos fJj j?
fe T[j T[; wzst bJh pkeh jo soak Bkb :{Bhtof;Nh nfXnkd/;aK nB[;ko :'r j't/. i/
ftfdnkoEh j/mbh gqhfynk fB;afus ;w/A ftu gk; Bjha eodk sK Bshi/ pko/ T[go'es
nkoiah ;{uBk nkgD/ nkg oZd ;wZMh ikt/rh.
23 fi; ft;a/ ftu ftfdnkoEh B/ T[u/oh ebk; dh gqhfynk gk; ehsh j'Jh j't/ iK T[;// ft;a/ ftu
T[~u/oh ebk; d/ fe;/ fJe Gkr dh gqhfynk gk; ehsh j'Jh j't/ iK g/go d/ fojk j't/ iK fe;/ Gkr
u'A oh^nghno nkJh j'Jh j't/, nfijk ftfdnkoEh T[;/ ft;a/ ftZu j/mbh ebk;a dh fJzgo{tw?
AN dh gqhfynk BjhA d/ ;edk. go i/eo T[Zu/oh gk; gqhfynk$oh^nghno dh gqhfynk ns/
j/mbh ebk; dh fzJzgo{tw?AN dh gqhfynk dk ft;ak fJe' BjhA, fGzB j?, sK nfijh e'Jh
pzfd;a BjhA j't/rh.
24 oh^nghno ftfdnkoEhnK B{z nrb/ ;?;aB dh oh^nghno gqhfynk bJh ns/ c/bQ
ftfdnkoEhnK B{z nrbh ;kbkBk gqhfynk bJh dkyabk cakow ns/ cah; fBoXkfos
;afvT{b nB[;ko ;w/A f;o GoBh j't/rh. nfij/ ftfdnkoEh g[Bo^w[bKeD bJh th ngbkJh
eo ;ed/ jB go oh^nghno ftfdnkoEhnK B{z g[Bo^w[bKeD eokT[D ekoD
nB[g{oe$;kbkBk gqhfynk bJh fpBK i[owkB/ s'A gqhfynk dkyabk cakow ns/ cah;
GoB dk bkG Bjha fdZsk ikt/rk. Id'a fe g[Bo^w[bKeD dk Bshik x'f;as j'D T[gozs
fiBQK gohfynkoEhnK dh eg?f;Nh ca/b s'a oh^nghno iK gk; pD iKdh j? T[j
gqhfynkoEh g[Bo^w[bKeD dk Bshik fBebD dh fwsh s' 10 fdBK (;w/s S[ZNhnK) d/
nzdo^nzdo th nrbh gqhfynk bJh fpBK b/N cah; s'a nkgDk cakow$cah; iwQAK eotk
;ed/ jB. T[; s'A pknd ubzs ;afvT{b nB[;ko b/N cah; bZr/rh.
25 gqhfynk e/Ado ftu fe;/ j'o ftfdnkoEh B{z nkgDh EK g/go d/D fjZs rbs sohe/
ngDkT[d/ j'J/ Bk fpmkfJnk ikt/. Beb eoB bJh ;jkJh ;kwkB fit/A fe w'pkfJb c'B, g/iao
ns/ j'o fe;/ th soQK dh fJsokia :'r t;s{ gqhfynk e/Ado ftu fbikD dh wBkjh j?. i/eo
jdkfJsK fto[ZX fe;/ ftfdnkoEh s'A fJj ;kwkB gqhfynk e/ado ftu gkfJnk iKdk j? sK
e/Ado fBrokB$T[vB^d;s/ tZb'A w"e/ s/ iaps eo fbnk ikt/rk ns/ Bkb jh ftfdnkoEh s/
nB[fus ;kXBK dh tos'A dk e/; th pDkfJnk ikt/rk. i/eo e'Jh ftfdnkEh fe;/ j'o ftfdnkoEh
dh EK g/go fdzdk j? iK gouk jzb eoB bJh fe;/ ftfdnkoeh e'b'A e'Jh ;jkJh ;wkB gkfJnk
iKdk j? sK T[; fto[ZX th :{ a n?w a ;h a e/; pDkfJnk ikt/rk, fi; sfjs ftfdnkoEh B{z :
{ an?w a;h a fB:wK nXhB gzi ;kb sZe fe;/ th :{Bhtof;Nh gqhfynk ftu p?mD s' tzfus
ehsk ik ;edk j?.
27 ph aJ/ a (n?vh;aBb ft;a/) bJh fJ; :{Bhtof;Nh s'A fJbktk gzikp :{Bhtof;Nh, uzvhrVQ
ns/ gzikp oki dhnK j'o :{Bhtof;Nh d/ rq?i{J/N; jh gqhfynk d/ ;eDr/. gzikp oki s'A pkjo
dh fe;/ :{Bhtof;Nh s'A r?qi{J/;aB eoB tkb/ ftfdnkoEhnK B{z fJj gqhfynk d/D dh
nkfrnk BjhA j't/rh. jo/e ftfdnkoEh B{z ubzs (Current) f;b/p; nB[;ko Gkr 1, 11ns/
111,(fszB/ GkrK) dh gqhfynk d/Dh gt/rh/ g?qeNheb tkb/ ftf;anK dh gqhfynk d/D dh
5
nkfrnk BjhA j't/rh/ phH J/H n?vh;aBb fJe ft;a/ dh gqhfynk nB[g{oe gqhfynk d"okB
ns/ d' ftf;anK dh gqhfynk ;kbkBk gqhfynk d"okB bJh ikt/rh.
(n) fJzgo{tw?AN bJh fiBAK ebk;K$e'o;K ftu ftt;Ek j?, T[BQK ftu fiZE/ 5 g/go jB
T[BQK ftu'A e/tb 2 fET{oh g/go, gqfs Gkr, ns/ fiZE/ 5 s'A tZX g/go jB T[BQK
ftu' e/tb 3 fET{oh g/go, gqfs Gkr, fJzgo{tw?N ehsh ik ;edh j/. fe;/ th ebk;$e'o; dh
cakJhBb gqhfynk gk; eoB T[gozs Bkb brd/ 2 ;kbK ftu 2 w"fenK ftu fJzgo{tw?AN
ehsh ik ;edh j?. fJ; ntXh T[gozs ftfdnkoeh B{z fJzgo{tw?AN dk e'Jh j'o w"ek
BjhA fdZsk ikt/rk. gq?eNheb g/goK ftufJzgo{tw?AN Bjha ehsh ik ;edh.
(J) fi; ft;a/ ftu ftfdnkoEh B/ T[Zu/oh ebk; dh gqhfynk gk; ehsh j'Jh j't/ iK T[;/ ft;a/ ftu
T[Au/oh ebk; d/ fe;/ fJe Gkr dh gqhfynk gk; ehsh j'Jh j't/ iK g/go d/ fojk j't/ iK fe;/
Gkr u' oh^nghno dh gqhfynk ns/ j/mbh ebk; dh fJzgo{tw?AN dh gqhfynk dk ft;ak
fJe' Bjh, fGzB j?, sK nfijh e'Jh pzfd;a Bjha j't/rh.
fJ; ;zpzXh fe;/ th soQK dh tX/o/ ikDekoh bJh g[ZS^frZS ns/ ;{uBk e/Ado (w/B
r/N), gzikph :{Bhtof;Nh e?Ag; Bkb N?bhc'B Bz a 0175^3046366,3046367 s/
;zagoe ehsk ikt/. Bshi/ ;zpzXh ikDekoh bJh u?Ze eo' www.universitypunjabi.org :
{Bhtof;Nh N?bhc'B n?e;u/Ai Bzpo 0175^3046598, 99 a
kMtrolr gqhfynktK
6
ORDINANCES FOR BACHELOR FO COMMERCE PROFESSIONAL
OR
(c)50% marks in the aggregate in case of students who have passed 10+2
but not covered under (a) and (b) above; provided that candidate placed
under reappear in not more than one subject in 10+2 examination of
Punjab School Education Board or any other examination recognized as
equivalent thereto shall also be eligible to this course but such candidates
shall have to clear reappear subject in the supplementary examination of
the same year failing which his admission to B.Com. Professional Part I
course shall automatically stand cancelled.
OR
(d) Students who opt for any one of the following Vocational subjects, in
B.Com. Professional Part I should have passed with atleast 50% marks, 10+2
examination from Punjab School Education Board or any other examination
recognized as equivalent thereto:
a. Office Management and Secretarial Practice.
b. Principle and Practice of Insurance.
c. Tax Procedure and Practice.
3. A candidate must complete and pass the whole course of three years within a
maximum of five years from the date of admission in B.Com Professional first
semester.
4. Semester examinations will be open to regular candidates who have been on the
rolls of a college affiliated to this University and meet the attendance and other
requirements as prescribed in the ordinances of the course.
5. Subject to fulfillment of requirement of House examinations, the attendance
requirements and these ordinances there will be no condition of passing papers for
promotion from odd semester to even semester in an Academic Session.
6. To qualify for admission to 2nd year of the Course, the candidate must have passed
50% of total papers of the two semesters of the Ist year. Similarly, to qualify for
7
admission to 3rd year of the course, the candidate should have passed 50% of total
papers of four semesters of the earlier two years.
7. A candidate placed under reappear in any paper, will be allowed two chances to
clear the reappear, which should be availed within consecutive two years/chances
i.e. to pass in a paper the candidate will have a total of three chances, one as
regular student and two as reappear candidate.
The examination of reappear papers of odd semester will be held with regular
examination of the odd semester and reappear examination of even semester. But
if a candidate is placed under reappear in the last semester of the course, he will
be provided chance to pass the reappear with the examination of the next
semester, provided his reappear of lower semester does not go beyond next
semester.
8. Attendance Requirements
Every candidate will be required to attend a minimum of 75% lectures delivered
to that class in each paper as well as 75% of the laboratory work, seminars etc,
separately. Provided that a deficiency in attendances may be condoned for special
reasons, as per the relevant ordinances on the subject.
9. To be eligible to appear in the semester examination a candidate must have
obtained in the house examination at least 25% marks in each paper; 33% marks
in the aggregate of all subjects of the semester. The Principal at his discretion may
allow a special test to a candidate who could not appear in the House examination
owing to unavoidable reasons or fails to secure the minimum marks as prescribed
above.
10. Late college students: A candidate who has completed the prescribed course of
instructions for a semester but has not appeared in the examination or having
appeared, has failed in the examination, may appear as a late college student
within the prescribed period.
11. Applications for admission to the examination shall be made on the prescribed
form attested by the competent authority as per University rules.
12. Amount of examination fee to be paid by a candidate for each semester shall be as
fixed by the University from time to time.
13. The last date by which examination forms and fees must reach the Registrar shall
be as follows.
Semester Without late With late fee With late fee With late fee With late fee
fee of Rs. 500/- of Rs.1000/- of Rs.5000/- of Rs.
10,000
Nov./Dec.
(Odd) Sept. 30 Oct.8 Oct. 16 Oct. 24 Oct.31*
April/May
(Even) Feb. 18 Feb.26 March 6 March 14 March 21*
14. University medal will be awarded to a candidate who secures first position in the
University on the basis of the marks of all the six semesters taken together. The
general rules and conditions of the University for the award of medal/prizes etc.
8
will be applicable in the award of University medal to the topper of this
examination.
15. Viva Voce examination shall be conducted by a Committee consisting of the
following:
a) One external examiner
b) One internal examiner
c) Principal of the college or his nominee
16. All the question papers except Punjabi and English will be set both in English and
Punjabi and candidates can answer the questions either in English or Punjabi. The
paper in Punjabi language will be set in Punjabi only and candidate will be
required to answer in Punjabi only.
17. The minimum number of marks required to pass each semester examination will
be 35% in each paper and 40% in the aggregate of the semester examination.
Provided that in papers with practicals, the percentage shall be required separately
in written and practical/lab work. The candidate shall also be entitled to grace
marks as admissible under the general ordinance relating to the 'Award of Grace
Marks'.
18. The successful candidate shall be classified on the basis of aggregate marks
secured in all the six semesters B.Com Professional taken together as under:
(a) 75% or more with distinction.
(b) 60% or more in the first division.
(c) 50% or more but less than 605 in the second division.
(d) Below 50% in the third division.
*18. " A candidate who has passed B.Com Professional examination from this University
shall have one chance, within a period of two years, after passing the examination, to
improve his Division in a maximum of 1/3 of total theory papers in all parts of
Examinations and be awarded 1% of grace marks on the basis of given papers". Out of
papers taken up, the candidate will be given benefit of increase in marks, where the
marks have increased in Paper/Papers.
9
SCHEME OF B.COM PROFESSIONAL THREE YEAR COURSE
For all the Courses the basis minimum input shall be 40 to 45 hours. For Theory
Courses, the teacher shall allocate one third of the total number of hours for the exposure
building of the students through case studies, presentations, minor projects etc., which
should be related to the course of study,
10
B.COM PROFESSIONAL FIRST SEMESTER
Suggested Books:
1. The Written Word by Vandan R.Singh
2. Business Communication by M.K. Sehgal, Vandana Khetarpal
3. A Course in Communication Skills by Duttetal
4. Succeeding through Communication by Subhash Jagota
5. Personality Development and Soft Skills by Prof. Achhru Singh & Dr. Dharminder
Singh Ubha
11
BCP 102: Fundamentals of Financial Accounting
Suggested Readings
1. Advanced Accountancy by Jain and Narang
2. Advanced Accountancy by M.A. Arulanandam & K.S.Raman
3. Advanced Accountancy by R.L. Gupta & M. Radhaswamy
12
BCP 103: Computers for Business
Note: Internal Assessment will be Based on Lab Work and Lab Practical File
Suggested Books:
1. Office the Complete Reference by Stephen L. Nelson
3. Office 2000 Complete by Amy Ramanoff and Shery Bunnilli
13
BCP 104: Business Laws
14
BCP 105: Seminar
Internal Evaluation: 50 Marks
The students will be allotted topics concerning general social, economic and
business awareness focusing current national and international developments. Each
student is required to submit a write up on the allotted topic to the teacher concerned and
is further required to make a presentation.
The students are to be given practical training relating to Internet Applications and e-
commerce Applications. They will prepare a Lab file and the evaluation will be done on
the basis of practicals performed by the Students.
15
B.COM PROFESSIONAL SECOND SEMESTER
BCP 201: Functional Punjabi
Time Allowed : 3 Hrs. Max. Marks : 100
Theory :60
Internal Assessment (Practical) : 40
Instructions for Paper-Setters/Examiners
The question paper covering the entire course shall be divided into three sections as
follows:
Section-A
It will consist of 10 very short answer questions with answers to each question up
to five lines in length. All questions shall be compulsory. Each question shall carry two
marks; total weightage of the section shall be 20 marks.
Section-B
It will consist of essay type questions with answers to each question up to 4-5
pages in length. Four questions shall be set by the examiner from Part-I of the syllabus
and the candidate shall be required to attempt two. Each question shall carry ten marks;
total weightage of the section shall be 20 marks.
Section-C
It will consist of essay type questions with answers to each question up to 4-5
pages in length. Four questions shall be set by the examiner from Part-II of the syllabus
and the candidate shall be required to attempt two. Each question shall carry ten marks;
total weightage of the section shall be 20 marks.
UNIT-I
pMjwbI aucwrn Aqy gurmuKI AOrQogRw&I : pMjwbI DunIAW Aqy gurmuKI dw
sMboD ( AweI. pI.ey. dI mdd nwl ) sUcnw qknwlojI : pirBwSw, mh`qv, BwSw Aqy
UNIT-II
sUcnw qknwlojI, swihq Aqy sUcnw qknwlojI, kMipaUtr qknwlojI : AYm. AYs. Awi&s,
mltI mIfIAw bwry muFlI jwxkwrI, ieMtrnY~t[
pRYktIkl
1. BwSw pRXogSwlw ivc pMjwbI aucwrx sux ky gurmuKI A`KrW Aqy
AMqr-rwStrI DunI il`pI ivc ilKxw( pMj-pMj imMtW dy cwlI AiBAws )
2. ivAwkrx vrgW dy AwDwr ‘qy Sbd SRyxIAW dy rUpW dI pihcwx krnw
Aqy rUp isrjxw( pMj-pMj imMtW dy cwlI AiBAws )
3. iQaUrI ivc idqy gey iviSAW au~qy G~t qoN G~t pYNqI vwkW vwly
BwSx dyx dw AiBAws krnw[
4. kMipaUtr lYb ( h&qy dw iek pIrIAf )
16
BCP 202: Business Environment
Time Allowed : 3 Hrs. Max. Marks : 100
Theory :60
Internal Assessment : 40
Instructions for Paper-Setters/Examiners
The question paper covering the entire course shall be divided into three sections as
follows:
Section-A
It will consist of 10 very short answer questions with answers to each question up
to five lines in length. All questions shall be compulsory. Each question shall carry two
marks; total weightage of the section shall be 20 marks.
Section-B
It will consist of essay type questions with answers to each question up to 4-5
pages in length. Four questions shall be set by the examiner from Part-I of the syllabus
and the candidate shall be required to attempt two. Each question shall carry ten marks;
total weightage of the section shall be 20 marks.
Section-C
It will consist of essay type questions with answers to each question up to 4-5
pages in length. Four questions shall be set by the examiner from Part-II of the syllabus
and the candidate shall be required to attempt two. Each question shall carry ten marks;
total weightage of the section shall be 20 marks.
UNIT-I
Business Environment meaning, Characteristics and types, Economic Environment types,
nature of Indian Economy and Changing face fo Indian Economy ; Economic reforms
and its impact on Indian Economy., Industrial Policy of India; Development planning in
India, Inflation and Deflation – types, causes, effects and control with specific reference
of India
UNIT-II
Public Sector and Privatisation; WTO, GATT and IMD; FDI in India, Indian Financial
System; Development banking; Stock Exchange and SEBI; Commodity Exchange;Public
Finance – Growth and effects of Public expenditure with specific reference to India.
Sources of Public revenue, Direct or Indirect Taxes
Suggested Readings
1. Indian Economy – Rudra Dutt and Sundhram
2. Indian Economy - S.K. Misra and V.K. Puri
3. Understanding the Problems of Indian Economy – Uma Kapila
4. Industrial Law – P.L. Malik
5. Indian financial System-Khan
6. Business Environment –Vivak Mithel
7. Business Environment-Saroj Upadhyaya
17
BCP 203: Computerized Financial Accounting
Time Allowed : 3 Hrs. Max. Marks : 100
Theory :60
Internal Assessment : 40
Instructions for Paper-Setters/Examiners
The question paper covering the entire course shall be divided into three sections as
follows:
Section-A
It will consist of 10 very short answer questions with answers to each question up
to five lines in length. All questions shall be compulsory. Each question shall carry two
marks; total weightage of the section shall be 20 marks.
Section-B
It will consist of essay type questions with answers to each question up to 4-5
pages in length. Four questions shall be set by the examiner from Part-I of the syllabus
and the candidate shall be required to attempt two. Each question shall carry ten marks;
total weightage of the section shall be 20 marks.
Section-C
It will consist of essay type questions with answers to each question up to 4-5
pages in length. Four questions shall be set by the examiner from Part-II of the syllabus
and the candidate shall be required to attempt two. Each question shall carry ten marks;
total weightage of the section shall be 20 marks.
UNIT-I
Computerised Accounting: its meaning, Features, Limitations and Advanatges,
Advanatges of Manual Accounting versus Computerised Accounting: Fundamental
aspects, Modules and Auditing of Computerised Accounting: Development of
Computerised Accounting system, Computer Programmes for Accounting, Methods of
System Development, BRS in Computerised Sysytem
UNIT-II
Application of latest Tally: Company Creation, Configuring Tally, Creating Masters,
Accounting Vouchers in Tally: Contra Voucher, Payment Voucher, Receipt Voucher,
Credit Notes, Debit Notes, Journal Voucher, Purchase Voucher, Sales Voucher,
Memorandum Voucher, Optional Voucher, Post Dated Vouchers, Alteration, Deletion
and Printing of Vouchers, Cheque Printing. Accounting Report Display in Tally: Balance
Sheet, Profit and Loss Account, Trial Balance.
Suggested Books:
1. Computerized Accounting by Bassett
18
BCP 204: Managerial Concepts and Business Ethics
Time Allowed: 3 Hrs. Max. Marks: 100
Theory: 60
Internal Assessment: 40
Instructions for Paper-Setters/Examiners
The question paper covering the entire course shall be divided into three sections as
follows:
Section-A
It will consist of 10 very short answer questions with answers to each question up
to five lines in length. All questions shall be compulsory. Each question shall carry two
marks; total weightage of the section shall be 20 marks.
Section-B
It will consist of essay type questions with answers to each question up to 4-5
pages in length. Four questions shall be set by the examiner from Part-I of the syllabus
and the candidate shall be required to attempt two. Each question shall carry ten marks;
total weightage of the section shall be 20 marks.
Section-C
It will consist of essay type questions with answers to each question up to 4-5
pages in length. Four questions shall be set by the examiner from Part-II of the syllabus
and the candidate shall be required to attempt two. Each question shall carry ten marks;
total weightage of the section shall be 20 marks.
UNIT-I
Introduction : Concept, nature, process and significance of management; An overview of
functional areas of management: Contributions to Management thought with reference to
Taylor, Fayol and Elton Mayo. Planning: Concept, process and types; Management by
Objectives. Decision making: Concept and process.Organising : Concept, nature, process
and significance; Authority and responsibility relationships; Centralisation and
decentralization. Departmentation; Organization structure; Time Management and Stress
Management
UNIT-II
Motivation: Concept, Theories: Maslow, Herzberg, McGregor and Ouchi: Financial and
non financial incentives. Leadership: Concept and Leadership Styles. Business ethics:
Meaning, Nature and scope, Relevance and implications. Corporate Social
Responsibility: Introduction, Areas of CSR; Spirituality in the workplace, Indian Ethos
for Management (Introductory).
Suggested Books:
1. Management by Koontz O' Donnel
2. Principal & Practices of Management by LM Prasad
3. Fundamentals of Management by Terry and Franklin
4. Knowledge Management in Business by Groff and Jones
5. Principles and Techniques of Business by CP Mahajan
6. Time Management by Rolph Lewis
19
BCP 205: Seminar
Internal Evaluation: 50 Marks
The students will be allotted topics concerning general social, economic and
business awareness focusing current national and international developments. Each
student is required to submit a write up on the allotted topic to the teacher concerned and
is further required to make a presentation.
Each student will have to appear for comprehensive VIVA at the end of the year. This
VIVA-VOCE examination is based on the full course; eaxch student is required to face a
board compcoed of one external examiner, one internal examiner and the principal of the
college or his nominee.
20