SYLLABUS - Guru Nanak Dev Universitygndu.ac.in/syllabus/201516/LAWS/BCOM LLB SEMESTER I AND II.pdf · 2 B.COM. LL.B. (Five Years Integrated Course) (Semester System) SEMESTER –

FACULTY OF LAWS

SYLLABUS

FOR

B.COM. LL.B. (FIVE YEARS INTEGRATED COURSE)

(SEMESTER: I –II) (For Colleges)

SESSION: 2015-16

________________________________________________________________________

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

Scheme for Ten Semesters

B.COM. LL.B. (Five Years Integrated Course) (Semester System)

SEMESTER – I:

Paper I: English – I (Same as for B.A. LL.B.) 100

Paper II: Punjabi – I / Basic Punjabi- I (Same as for B.A. LL.B.) 100

Paper III: Business Organisation 100

Paper IV: Principles of Financial Accounting 100

Paper V: Economics – I (General and Legal Economics) (Same as for B.A. LL.B.) 100

Paper VI: Computer Fundamentals 100

SEMESTER – II:

Paper I: English – II (Same as for B.A. LL.B.) 100

Paper II: Punjabi – II / Basic Punjabi – II (Same as for B.A. LL.B.) 100

Paper III: Business Statistics 100

Paper IV: Advanced Financial Accounting 100

Paper V: Economics – II (Indian Economic Development) (Same as for B.A. LL.B.) 100

Paper VI: Functional Management 100

2

B.COM. LL.B. (Five Years Integrated Course) (Semester System)

SEMESTER – III:

Paper I: English – III Compulsory (Same as for B.A. LL.B.) 100

Paper II: Punjabi Compulsory – III / Basic Punjabi III (Same as for B.A. LL.B.)100

Paper III: Financial Market Operations 100

Paper IV: Legal and Constitutional History (Same as for B.A. LL.B.) 100

Paper V: Business Environment 100

Paper VI: Corporate Accounting 100

Paper VII: Environmental Studies 050

SEMESTER – IV:

Paper I: English – IV (Same as for B.A. LL.B.) 100

Paper II: Punjabi – IV/ Basic Punjabi – IV (Same as for B.A. LL.B.) 100

Paper III: Operational Research 100

Paper IV: Law of Torts including Motor Vehicles Act and CPA

(Same as for B.A. LL.B.) 100

Paper V: Local Self Government including

Panchayat Administration (Same as for B.A. LL.B.) 100

Paper VI: Entrepreneurship and Small Business 100

Paper VII: Environmental Studies – II 050

SEMESTER – V:

Paper I: Direct Tax Laws 100

Paper II: Constitutional Law – I (Same as for B.A. LL.B.) 100

Paper III: Management Accounting (Same as for B.A. LL.B.) 100

Paper IV: Law of Contract and Specific relief Act (Same as for B.A. LL.B.) 100

Paper V: Law of Crimes – I (Same as for B.A. LL.B.) 100

Paper VI: Contemporary Accounting 100

SEMESTER – VI:

Paper I: Banking Law and Negotiable Instruments 100

Paper II: Constitutional Law – II (Same as for B.A. LL.B.) 100

Paper III: Cost Accounting 100

Paper IV: Specific Contract (Same as for B.A. LL.B.) 100

Paper V: Law of Crimes – II (Same as for B.A. LL.B.) 100

Paper VI: Investment Laws 100

SEMESTER – VII:

Paper I: Family Law – I (Same as for B.A. LL.B.) 100

Paper II: Alternative Dispute Redressal System (Same as for B.A. LL.B.) 100

Paper III: Administrative Law 100

Paper IV: Jurisprudence (Same as for B.A. LL.B.) 100

Paper V: Land Laws (Same as for B.A. LL.B.) 100

3

B.COM. LL.B. (Five Years Integrated Course) (Semester System) SEMESTER – VIII: Paper I: Family Law – II (Same as for B.A. LL.B.) 100 Paper II: Property Law (Same as for B.A. LL.B.) 100 Paper III: Company Law (Same as for B.A. LL.B.) 100 Paper IV: Environmental Law (Same as for B.A. LL.B.) 100 Paper V: Optional. Any one of the following 100

i. Interpretation of Statutes ii. International Organizations iii. Private International Law iv. Penology and Victimology

SEMESTER – IX: Paper I: Code Of civil Procedure (Same as for B.A. LL.B.) 100 Paper II: Criminal Procedure Code (Same as for B.A. LL.B.) 100 Paper III: Principles of Taxation Law (Same as for B.A. LL.B.) 100 Paper IV and V: Optional. Any two of the following 100

i. Socio Economic Offences ii. Public Interest Litigation, Legal Aid and Para-Legal Services iii. Prison Administration iv. Indian Federalism v. Humanitarian and Refugee Law

*Practical Paper (This Paper is part of Paper V of Semester X): i. Civil Court visit 15 ii. Interviewing clients 10 iii. Moot Court exercise(Civil) 15 (Total 40)

NOTE: These 40 marks will be added to 60 Marks of Paper V of Semester X SEMESTER X Paper I: Law of Evidence (Same as for B.A. LL.B.) 100 Paper II: Professional ethics and Professional Accounting System 100 (Same as for B.A. LL.B.) Paper III: Drafting Pleading and Conveyancing 100 (Same as for B.A. LL.B.) Paper IV: Optional. Any one of the following: 100

i Women and Criminal Law ii. Cyber Law iii IPR Management iv Insurance Law v Health Law

Paper V: Moot Court Exercise and Internship (Practical) 100 (Same as for B.A. LL.B.)

i. Criminal Court visit 15 ii. Interviewing clients 10 iii. Moot Court Exercise (Criminal) 15 iv. Jail visit/ Police station visit/

Supreme Court/ High Court visit 10 v. Viva-voca (From the entire syllabus of Ten semesters) 10

(Total 60 Marks)

NOTE: 40 marks of Paper V of IXth Semester to be added to 60 marks of Paper V of Xth Semester to make it 100

4

B.COM. LL.B. (Five Years Integrated Course) Semester – I

Paper – I English – I

Time: 3 Hours Max. Marks: 100

Guidelines for Paper Setters:

The syllabus consists of four units & the paper setter is required to set the paper as under:

Section-A: It consists of 10 compulsory questions of 2 marks each. Answer to each question is

to be in five lines. The paper setter is required to set out not less than two & not more than three

questions from each unit. 20 Marks

Section- B: It consists of 12 questions of 6 marks each. Answer to each question is to be in

2 pages. Three questions are to be set from each unit & the candidates are required to attempt

two questions from each unit. 48 Marks

Section-C: It consists of four questions of 16 marks. Answer to each question is to be in 5 pages.

One question is to be set from each unit and the candidates are required to attempt any two

questions. 32 Marks

Unit–I

A choice of Short Stories ed. by Batra & Sidhu; Stories 1 to 7.

Unit–II

A choice of Short Stories ed. by Batra & Sidhu; Stories 8 to 15.

Unit–III

Grammar & Composition

(a) Paragraph Writing

(b) Grammar

(i) Words often confused

(ii) Tense and Concord

(iii) Basic transformations

(a) Passives

(b) Negatives

(c) Questions

(iv) Punctuation

Unit–IV

Meaning and usages of the following legal terms:

Plaint, Written Statement, Plaintiff, Defendant, Petition, Petitioner, Appeal, magistrate, Judge,

Court, Tribunal, Divorce, Judicial Separation, Legitimate, illegitimate, Adoption, Maintenance,

Alimony, Valid, Void, Voidable, Pleading , Litigation, Public, Private, Monogamy, Bigamy,

Polygamy Tort, Crime, Agreement, Contract, Fraud, Misstatement, Minor, Guardian, Indemnity,

Guarantee, Bailment, Pledge, Agency, Libel, slender Defamation, Homicide, Genocide, Suicide,

Executive, Legislature, Judiciary, Constitution.

5


Paper – II gzikph (bkiawh) ;wKL 3 xzN/ e[b nzeL 100

gkm–eqw ns/ gkm g[;seK

1H frnkB wkbk (ftfrnkBe s/ ;wki–ftfrnkBe b/yK dk ;zrqfj) (;zgH vkH ;fszdo f;zx, g'qH wfjzdo f;zx pBt?s), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o, 2007. b/yL gjhnk gqd{FPD, Go{D jZfsnk d/ d/PF ftu, Bkoh Sesh, tksktoDh gqd{FPD ns/ wB[~y, J/fz: fJe rzGho ;zeN.

2H gzikp d/ wjkB ebkeko (pbtzs rkorh), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o. b/y L nzfwqsk P/ofrb, e/Hn?bH ;fjrb, pV/ Z [bkw nbh yK, ;'Gk f;zx, fgqEthoki eg{o, GkJh ;w[zd f;zx [

3H g?oQk ouBk 4H g?oQk gVQ e/ gqPBK d/ T[~so. 5H (T) gzikph X[Bh ftT uNsL T[ukoB nzr, T[ukoB ;EkB s/ ftXhnK, ;to, ftnziB, ;[o.

(n) GkPFk tzBrhnKL GkPk dk Ne;kbh o{g, GkPk ns/ T[g–GkPk dk nzso, gzikph T[gGkPktK d/ gSkD fuzBQ.

6H wks–GkPk dk nfXnkgB (T) gfjbh GkFPk d/ s"o T[~s/ (n) d{ih GkFPk d/ s"o T[~s/

nze tzv ns/ gohfyne bJh jdkfJsK

1H fe;/ fBpzX dk ;ko iK T[;dk ftFPk t;s{ (d' ftu oN fJ~e) . 20 nze 2H tkose o{gL o/yk fuso, BkfJe fpzp, ebkswe r[D, o/yk fuso ;kfjs B{z d/D. 20 nze 3H g?oQk ouBkL fszB ftfPFnK ftu'A fe;/ fJ~e T[~s/ g?oQk fbyD bJh fejk ikt/. 10 nze 4H g?oQk d/ e/ T[; pko/ gzi gqPBK d/ T[~so. 10 nze 5H Bzpo 5 T[s/ fd~sh ftnkeoD d/ nkXko s/ toDBkswe gqPB. 20 nze 6H Bzpo 6 ftu wks GkPk d/ gfjbh GkPk ns/ d{ih GkPk tjoN nfXnkgB, wjZst ns/ ;wZf;nktK pko/ uko gqFPB g[~S/ ikDr/, fiBQK ftu'A ftfdnkoEh B/ d' dk

T[~so d/Dk j't/rk. 10%2=20 nze

6


w[ZYbh gzikph (Basic Punjabi)

(In lieu of Punjabi Compulsory)

pwT-kRm

;wKL fszB xzN/ e[b nzeL 100 1H gzikph GkPk

r[ow[yh fbgh r[ow[yh fbghL pDso ns/ soshp 40 nze

2H r[ow[yh nkoE'rqkch ;_o pDso ns/ T[ukoB ftnziB pDso ns/ T[ukoB 30 nze

3H gzikph Ppd- pDso ;kXkoB Ppd fJe T[ukoyzvh Ppd 30 nzze

:{fBN ns/ Ehw

1H gzikph GkPkL BkweoD ns/ ;zy/g ikD gSkD, r[ow[yh fbghL BkweoD, r[ow[yh toDwkbkl g?Ash nZyoh, nZyo eqw, ;_o tkje (T n J), brw 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 ;_oK dh pDso ns/ T[ukoB (bx{-–dhox ;_o)l ;_o ns/ brW 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 Ppd-pDso L ;kXkoB Ppdl fJe~bk ;_o (fit/A nk)l ;_o ns/ ftnziB (fit/A nko)l ftnziB ns/ ;_o (fit/A gk)l ftnziB ;_o ftnziB (fit/A gko)l e'FPrs Spd (fit/A xo, gh)l ftnkeoDe Ppd (fit/A,Bz{, B/)l gzikph Ppd ouBk–1l fbzr-g[fbzr, fJe tuB pj[–tuBl fB~s tos'A dh gzikph Ppdktbh–1L ykD–ghD, ;kekdkoh, o[~sK, wjhfBnK, frDsh, w";w nkfd Bkb ;zpzfXs.

nze-tzv ns/ gohfyne bJh jdkfJsKL

1H :{fBN gfjbk ft~u'A d' toDBkswe gqPB g[~S/ ikDr/ fiBQK ftu'A ftfdnkoEh B/ fJe dk T[~so d/Dk j't/rk. (30 nze)

2H :{fBN d{ik ns/ shik ftu'A uko pRSn (jo fJe Gkr ftu'A d'-d' gqPB) g[~S/ ikDr/ fiBQK ftu'A ftfdnkoEh B/ d' gqPBK dk (jo Gkr ftu'A fJe-fJe gqPB), T[~so d/Dk j't/rk.

(20x2=40 nze) 3H :{fBN gfjbk, d{ik ns/ shik ftu'A ;zy/g T[~so tkb/ S/ gqPB (jo fJe Gkr ftu'A d'-d' gqPB)

g[~S/ ikDr/ fiBQK ftu'A ftfdnkoEh B/ fszB gqPBK (jo Gkr ftu'A fJe-fJe gqPB) dk T[~so d/Dk j't/rk. (10x3=30 nze)

7


PAPER – III: BUSINESS ORGANISATION





to be in five lines. The paper setter is required to set out not less than two & not

more than three questions from each unit. 20 Marks


2 pages. Three questions are to be set from each unit & the candidates are required

to attempt two questions from each unit. 48 Marks

Section-C: It consists of four questions of 16 marks. Answer to each question is to be in

5 pages. One question is to be set from each unit and the candidates are required to

attempt any two questions. 32 Marks

UNIT – I

Business: Meaning and types – profession – meaning and importance of business

organization. Social Responsibilities of Business – Business Ethics.

UNIT – II

Forum of Business organization – sole trader – partnership – joint Hindu family – joint

stock companies – co–operative societies – public utilities and public enterprises.

Public Sector vs. Private sector

UNIT – III

Location of industry – factors influencing location – size of industry – optimum firm –

advantages of large – scale operation – limitation of small scale operation – industrial

estates – district industries centres.

UNIT – IV

Stock Exchange – Function – Types – Working – Regulation of Stock Exchange in India.

Business Combination – Causes – Types – Effects of Combination in India.

Trade association –Chamber of commerce – Function – Objectives Working in – India.

Suggested Readings:

1. Bhusan, Y.K. “Fundamentals of Business Organisation and Management”, 1980,

Sultan Chand & Sons, New Delhi.

2. Tulsian, P.C.and Pandey V., “Business Organisation and Management”, 2009,

Pearson Education, New Delhi

3. Talloo, T.J., “Business Organisation and Management”, 2008, Tata McGraw Hill

Company, New Delhi

4. Basu, C.R., “Business Organisation and Management”, 2010, Tata McGraw Hill

Company, New Delhi

5. Singla, R.K., “Business Organisation & Management”, 2011, VK (India) Enterprises,

New Delhi.

8


PAPER – IV: PRINCIPLES OF FINANCIAL ACCOUNTING













UNIT – I

Introduction – Nature of financial Accounting – scope – objects – limitations – Accounting

concepts and conventions

Conceptual Frame Work for preparation and presentation of financial statements –Capital,

Revenue and deferred revenue expenditure – Capital and revenue receipts – Final Accounts of

Sole Proprietor

UNIT – II

Joint Venture – Meaning, types, determination of profits under different methods.

Consignment Accounts– Meaning, features, consignee’s commission, account sales, distinction

between joint venture & consignment, accounting treatment in the books of consignor &

consignee

UNIT – III

Voyage Accounts– Meaning, accounting treatment in case of complete voyage & incomplete

voyage.

Departmental Accounts – Meaning – Objects – Advantages – Accounting procedure –

Allocation of expenses and incomes – Interdepartmental transfers – Provision for unrealized

profit.

9


UNIT – IV

Branch Accounts – Features – Objects– Types of branches –Dependent branches – Account

Systems –Stock and Debtors System –Independent branch –Features – Preparation of

Consolidated Profit and Loss Account and Balance Sheet.

Suggested Readings:

1. Maheshwari, S.N. and Maheshwari, S.K, “Financial Accounting”, 2009, Vikas Publishing

House, New Delhi.

2. Narayanswami, R., “Financial Accounting: A Managerial Perspective”, 3rd Edition, 2008,

Prentice Hall of India, New Delhi.

3. Mukherjee, A. and Hanif, M., “Financial Accounting”, 1st Edition, 2003, Tata McGraw

Hill.

4. Ramchandran, N. and Kakani, R.K., “Financial Accounting for Management”, 2nd Edition,

2007, Tata McGraw Hill.

10


PAPER – V: ECONOMICS–I (GENERAL AND LEGAL ECONOMICS)












questions. 32 Marks

Unit – I

- Nature and Scope of Economics.

- Economics as a Science and its Relevance to law

- Economics as a Basis of Social Welfare and Social Justice.

- Free Enterprise, Planned Economy and Mixed Economy.

Unit – II

- General Principles of Economics: Demand and Supply

- Consumer Demand Theory-Utility Analysis, Market.

- Determination under Perfect competition, Monopoly and Monopolistic competition

Unit – III

- Macro Economics Classical Theory of Employment

- Effective Demand.

- Say's Law of Market, General Theory of Employment.

- Savings, Investment

Equality between Savings and Investment

- Rate of Interest.

Classical, Keynes and Modern Theory of Interest

Unit – IV

- Theory of Economic Development

1. Balanced Growth.

2. Unbalanced Growth.

3. Critical Minimum Effect

4. Big Push Theory.

5. Capital Formations.

- Problems of Development.

- Banking System and Money Market.

11


Books Recommended:

1. K.C. Gopalakrishnan and Ramdas, Economics for Law students, Eastern Book Co.,

Lucknow, 1996.

2. P.N. Chopra, Prinicples of Economics, Kalyani Publishers Ludhiana, 1996.

3. K.C. Ranna and K.N. Verma, Macro Economics, S. Nagin & Co. Jalandhar, 1996.

4. Ruder Datt & Sundharam, Indian Economy (S. Chand 1997)

5. M.L. Taneja and Myer, Economics of Development and Planning (1996)

6. K.K. Dewett & Verma, Elementary Economic Theory (S. Chand, 1996)

12


PAPER – VI: COMPUTER FUNDAMENTALS













UNIT – I

General Features of Computers, Generations of Computer, Workstation, Mainframe Computer

and Supercomputers, Computer Applications – Data Processing, Information Processing,

Commercial, Office Automation, Industry and Engineering, Healthcare, Education, Graphics and

Multimedia.

UNIT – II

Computer memory : primary and secondary memory Secondary storage devices – magnetic and

optical media input and output writs – printer, plotter, sconner–OMR, OCR, MICR,

Mouse,Keyboard,Modem.

UNIT – III

Computer Software and Hardware–System, Application, Service Software, Machine and

Assembly Language, High Level Language, Operating System – Basic, Functions and Types.

UNIT – IV

Fundamentals of DOS, Internal and External Commands of DOS, Batch Files, Booting and its

Types.

Suggested Readings:

1. Hunt, R., J. Shelley, Computers and Commonsense, Prentice Hall of India.

2. Sinha, Pradeep K. and Preeti Sinha, Foundation of Computing, BPB Publication.

3. Saxena, Sanjay, A First Course in Computers, Vikas Publishing House.

4. Leon A. & Leon M., Introduction to Computers, Leon Vikas Publications.

5. Leon, Fundamentals of Information Technology, Vikas Publications.

6. Kakkar D.N., Goyal R., Computer Applications in Management, New Age.

7. Basandra S.K., Computers Today, Galgotia.

13

B.COM. LL.B. (Five Years Integrated Course) Semester – II

PAPER – I: ENGLISH – II












questions. 32 Marks

Unit – I

Fiction: The Financial Expert by R. K. Narayan

Part-I & II + Common Errors (Grammar)

Unit – II

Fiction: The Financial Expert by R. K. Narayan

Part-III, IV & V

Unit – III

Grammar & Composition

(i) Paragraph Writing Expository

(ii) Composition Report Writing, Outlining

(iii)Grammar- sentence Structure (Combining Simple Sentences to Make Complex and

Compound Sentences)

Unit – IV

Meaning and usages of the following legal terms:

First Information Report, Bail, Custom, Precedent, Legislation Per Se, Locus Standi, Prima

Facie, Alibi, In Rem, In Perosnam, Bonafide, Malafide, Suo Moto Inter Se, Prospective,

Retrospective, Summons, Warrant, Cognizance, Investigation, Inquiry, Proceeding, Public,

Private, Nuisance, Negligence, Judgement, Decree, Order, Ultravires, Delegated Legislation,

Adultery, Cruelty, Extra-Judicial, Bailable, Non-Bailable, Will, Gift, Deed, Mortgage, Lease,

Ostensible, Apparent, Notice, Evidence, Subrogation, Estoppel, perpetuity.

14

B.COM. LL.B. (Five Years Integrated Course) Semester – II Paper–II gzikph (bkiawh) ;wKL 3 xzN/ e[b nzeL 100

gkm-eqw ns/ gkm-g[;seK 1H frnkB wkbk (ftfrnkBe s/ ;wki ftfrnkBe b/yK dk ;zrqfj)

(;zgH vkH ;fszdo f;zx, g'qH wfjzdo f;zx pBt?s), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o, 2007.

b/yL ;kfjs s/ b'e ;kfjs, nZyK, nu/sB dk r[D s/ ;[Gkn, ezfgT{No ns/ fJzNoB?~N, wB[~yh

nfXeko.

2H gzikp d/ wjkB ebkeko (pbtzs rkorh), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.

b/yL ;shFP r[iokb, r[ouoB f;zx, mke[o f;zx, pboki ;kjBh, ;[fozdo e"o.

3H Ppd pDso ns/, Ppd ouBkL gfoGkPk, w[~Yb/ ;zebg

4H Ppd Pq/DhnK

5H g?oQk ouBk

6H g?oQk gVQ e/ gqPFBK d/ T[~so

7H w[jkto/ ns/ nykD

nze-tzv ns/ gohfyne bJh jdkfJsK

1H fe;/ fBpzX dk ;ko iK T[;dk ftPk t;s{ (d' ftu' fJe) . 20 nze

2H tkose o{g L o/yk fuso, BkfJe fpzp, ebkswe r[D, o/yk fuso ;kfjs Bz{ d/D 20 nze

3-4. 3-4 Bzpo T[~s/ fd~sh ftnkeoD d/ nkXko s/ toDBkswe gqFSB. 20 nze

5H g?oQk ouBkL fszB ftfFSnK ftu'A fe;/ fJe T[s/ g?oQk fbyD bJh fejk ikt/ . 10 nze

6H g?oQk d/ e/ T[; pko/ gzi gqPBK d/ T[~so 10 nze

7H Bzpo 7 ftu n~m nykD ns/ nZm w[jkto/ g[~S/ ikDr/, fiBQK ftu'A

ftfdnkoEh B/ gzi-gzi Bz{ tkeK ftu tos e/ noE ;gZPN eoB/ j'Dr/ 10+10= 20 nze

15


w[ZYbh gzikph (Basic Punjabi)

(In lieu of Compulsory Punjabi)

;wKL fszB xzN/ e[b nzeL 100 gkm-eqw

1H gzikph Ppd- pDso ;z:[es ns/ fwPos Ppd pj[T[ukoyzvh Ppd 40 nze

2H gzikph tke pDso ;kXkoB tkeL fe;wK ;z:[es tkeL fe;wK fwPos tkeL fe;wK 30 nze

3H gqekoih gzikph fu~mh gZso g?ok ouBk ;zy/g ouBk nykD ns/ w[jkto/ 30 nzze

:{fBN ns/ Ehw

1H gzikph Ppd pDso L ;z:[es Ppdl ;wk;h Ppd (fit/ b'e ;Gk)l d' iksh Ppd(fit/A ekbk

f;nkj)l d'jo/ Ppd$d[joo[esh (fit/A X{VQ XkV$Go Go), fwPos PpdK dh pDso$f;oiBkl

nr/soK okjh (fit/ T[g GkPk), fgS/soK okjh (fitA/ ozrbk), gzikph Ppd ouBk–2L gVBkth

o{g, fefonk$;jkfJe fefonk d/ o{gl fB~s tos' dh gzikph Ppdktbh–2L wkoehN$pkIko,

tgko, XzfdnK Bkb ;zpzfXs.

2H gzikph tke pDso L eosk eow fefonkl ;kXkoB tke, fpnkBhnk, gqSBtkue, nkfrnktkue,

;z:[es ns/ fwPos tkeK dhnK fe;wKl ;[szso ns/ nXhB T[gtkel ;wkB (s/$ns/) ns/ nXhB

(i'$fe) :'ieK dh tos'Al gzikph tkeK dh tos'A L ftfGzB ;wkie$;fGnkukoe gq;fEshnK d/

nzsorsl xo ftu, pkIko ftu, w/b/ ftu, P"fgzr wkb$f;Bw/ ftu, ftnkj ftu, Xkofwe ;EkBK

ftu, d';sK Bkb nkfd.

3H fJ; :{fBN ftu fu~mh g~so (fB~ih$dcsoh$tgkoe), g?ok ouBK, ;zy/g ouBk ns/ nykD

w[jktfonK dh tos'A okjhA ftfdnkoEh dh GkPkJh :'rsk Bz{ gofynk ikt/rk.

16


nze-tzv ns/ gohfyne bJh jdkfJsK

1H :{fBN gfjbk ft~u'A d' toDBkswe gqPB g[~S/ ikDr/ fiBQK ftu' ftfdnkoEh B/ fJe dk T[~so

d/Dk j't/rk. (30 nze)

2H :{fBN d{ik ftu'A d' gqPB g[~S/ ikDr/ fiBQK ftu'A ftfdnkoEh B/ fJe dk T[~so d/Dk j't/rk.

(20 nze)

3H :{fBN gfjbk ns/ d{ik ftu'A ;zy/g T[~so tkb/ uko gqPB (jo fJe Gkr ftu'A d'-d' gqPB) g[~S/

ikDr/ fiBQK ftu'A ftfdnkoEh B/ d' gqPBK (jo Gkr ftu' fJe-fJe gqPB) dk T[~so d/Dk j't/rk.

(10x2=20 nze)

4H fB~ih, dcsoh ns/ tgkoe fu~mhL ftfdnkoEh Bz{ d' ft~u'A fe;/ fJe ftP/ s/ fu~mh fbyD bJh

fejk ikt/rk. (10 nze)

5H ftfdnkoEh fszB ftfPnK ft~u'A fe;/ fJe s/ g?ok fbyD bJh iK e'Jh g?ok d/ e/ T[; pko/ gzi

gqPBK d/ T[~so d/D bJh fejk ikt/rk. (10 nze)

6H n~m nykD$w[jkto/ g[~S/ ikDr/ fiBQK ftu'A ftfdnkoEh Bz{ fe;/ gziK tkeK ftu tos e/ noE

;gPN eoB bJh fejk ikt/rk. (10 nze)

17


PAPER – III: BUSINESS STATISTICS













UNIT – I

Definition, Functions, Scope and Limitations of Statistics.

Measures of Central Tendency: Types of averages – Arithmetic Mean (Simple and

Weighted), Median and Mode.

UNIT – II

Measures of Dispersion: Range, Quartile Deviation, Mean Deviation, Standard Deviation

and Coefficient of Variation.

Simple Correlation and Regression: Meaning, Types, Karl Pearsons & Rank

Correlation (Excluding grouped data), Probable error.

UNIT – III

Index Numbers: Meaning and importance, Methods of construction of Index Numbers:

Weighted and unweighted; Simple Aggregative Method, Simple Average of Price Relative

Method, Weighted index method: Laspeyres method, Pasches method and Fishers Ideal

method including Time and Factor Reversal tests, Consumer Price Index.

UNIT – IV

Time Series Analysis: Components, Estimation of Trends (Graphical method,

Semi Average Method,Moving Averages method and Method of Least Squares for linear path).

Probability: Conceptual meaning and definition of probability, Theorems of probability–

addition and multiplication theorem of probability and concept of conditional probability

(simple applications only).

18


Suggested Readings:

1. Levin, Richard and David S. Rubin. “Statistics for Management”. 7th Edition, Prentice Hall

of India, New Delhi.

2. Chandan, J.S., “Statistics for Business and Economics”, Ist Edition, (1998), Vikas Publishing

House Pvt. Ltd.

3. Render, B. and Stair, R. M. Jr., “Quantitative Analysis for Management”, 7th Edition,

Prentice–Hall of India, New Delhi.

4. Gupta C B, Gupta V, “An Introduction to Statistical Methods”, 23rd Edition (1995), Vikas

Publications.

5. Siegel, Andrew F, Practical Business Statistics. International Edition, 5th Edition (2001),

McGraw Hill Irwin.

6. Berenson, L.M., Krehbiel, T.C., Vishwanathan, P.K. and Levine, D.M., “Business Statistics:

A First Course”, 4th Edition (2008), Pearson Education.

19


PAPER – IV: ADVANCED FINANCIAL ACCOUNTING













UNIT – I

Depreciation – Provisions and Reserves: Depreciation: Meaning – Causes – Objects of

providing for depreciation – Factors affecting depreciation – Accounting Treatment – Methods

of providing depreciation: Straight line method – Diminishing Balance Method.

Provisions and Reserves: Reserve Fund – Different Types of Provisions and Reserves.

UNIT – II

Accounts from Incomplete Records – Hire Purchase and Instalment Purchase System:

Single Entry: Features – Books and Accounts maintained – Recording of transactions –

Ascertainment of Profit (Statement of Affairs method only).

Hire Purchase System: Features – Accounting Treatment in the Books of Hire Purchaser and

Hire Vendor – Default and Repossession.

Instalment Purchase System: Difference between Hire purchase and Instalment Purchase

Systems – Accounting Treatment in the books of Purchaser and Vendor.

UNIT – III

Accounting of Non–Profit Organizations: Non–Profit Entities: Features of non – Profit

Entities – Accounting process – Preparation of summaries –Receipts and Payments Account:

Meaning and special features – Procedure for preparation – Uses and limitations.

Income and Expenditure Account: Features– Procedure for preparation– Preparation of Balance

Sheet

UNIT – IV

Partnership Accounts: Legal provisions in the absence of Partnership Deed Fluctuating

Capitals – Preparation of final accounts Treatment of Goodwill and Admission of a

partner.Accounting treatment of Retirement and Death of a Partner – Dissolution of Firm

(Excluding Sale to Firm, Company and Amalgamation).Dissolution of Partnership

Firms: Legal Position, Accounting for simple dissolution, Applications of rule in case of Garner

Vs. Murray in case of insolvency of partner(s) (excluding piecemeal distribution and sale of a

firm to a company).

20


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.

5. Porwal, L.S., “Accounting Theory”, 2001, Tata Mcgraw Hill Publishing Co. Ltd., New

Delhi.

6. Sinha, G., “Accounting Theory & Management Accounting”, 2009, PHI Learning Pvt. Ltd.,

New Delhi,

7. Banerjee, B., “Regulation of Corporate Accounting & Reporting in India”, 2002, World

Press Calcutta Private Limited, Calcutta.

21


PAPER – V: ECONOMICS–II (INDIAN ECONOMIC DEVELOPMENT)












questions. 32 Marks

Unit – I

Introduction to Indian Economy:

1. Estimates of National Income in India.

2. Trends in Population growth.

3. Poverty and Income Distribution.

4. Trends and Inter-Regional Variation in the Incidence of Rural Poverty.

5. Unemployment Trends and Employment Generation Scheme (NREGA).

Unit – II

The Logic of India's Development Strategy:

1. Planning Process-Types, Role, Problems

2. Priorities Between Agriculture and Industry.

3. Choice of Technology and its Transfer.

Labour Intensive and Capital Intensive Techniques

4. Public, Private and Joint Sector.

5. Large, and Small and Cottage Industries.

22


Unit – III

Concept of Economic concentration:

1. Laws for Economics Offences.

2. Anti Monopolies and Restrictive Practices Regulations.

3. Deficit Finance.

4. Price Rise- Causes, Measures and Effects.

5. The Parallel Economy in India.

6. Social Security Employees State Insurance Act 1948

7. Minimum Wages Act 1948.

Unit – IV

Foreign Investment and Trade Policies:

1. International financial Institution and their Contribution to India's Economics

Development:

The World Bank

Asian Development Bank & IMF

2. Economic Liberalisation

3. GATT

4. New Economic Order (WTO)

5. Export Promotion Policy

6. Import Control and Substitution Policy.

Suggested Readings:

1. Ruddar Datt and Sudram: Indian Economy, Delhi, (S. Chand, 1997)

2. A.N. Agarwala: Indian Economy (Vishwa Parkashan, 1996)

3. P.K. Dhar: Indian Economy, (Kalyani, 1996)

23


PAPER – VI: FUNCTIONAL MANAGEMENT













UNIT – I

Management: Introduction – Meaning, nature and characteristics of Management – Scope

and functional areas of management – Management as a science, art or profession –

Management & Administration – Principles of management –

UNIT – II

Social responsibility of management and Ethics.

Personnel Management: Meaning, Significance & Functions,

Recruitment, Selection and training. Job Evaluation and Merit Rating, Worker’s participation

in Management.

UNIT – III

Marketing Management: Concept of Marketing, Functions of Marketing, Marketing

Research– Meaning and Techniques, Advertising and Salemanship.

UNIT IV

Strategic Management: Meaning, Need, Importance, Process and Role of C.E.O. (Chief

Executive Officer) in Strategic Management,

ProductionManagement: Functions, Production Planning and Control, Quality Control.

Suggested Readings:

1. Stoner, J. Freeman, R. & Gilbert, D., “Management”, 1995, Prentice Hall of India.

2. Koontz, H., “Principles of Management (Ascent Series)”, 2004, Tata McGraw Hill

Publishing.

3. Robbins, S.P. and Coulter, M., “Management”, 9th Edition, 2008, Prentice Hall of India.

4. Robbins S.P. & Decenzo D., “Fundamentals of Management: Essential Concepts

andApplications”, Third Edition, 2000, Pearson Education.

5. Weihrich, H. and koontz, H., “Essentials of Management: An International Perspective”,

2009, Tata McGraw Hill, New Delhi.

Note: Latest edition of text book may be used.

Documents

SYLLABUS - Guru Nanak Dev Universitygndu.ac.in/syllabus/201516/LAWS/BCOM LLB SEMESTER I AND II.pdf · 2 B.COM. LL.B. (Five Years Integrated Course) (Semester System) SEMESTER –