Friday, May 21, 2010

B.Com part 2 syllabus Punjab university lahore

University of The Punjab, Lahore

New Syllabus for B. Com - II.

Paper-I Advance Financial Accounting (BC-401)

1. Company Account, Issue of Shares. Bond, over subscription, Refund, Issue of Bonus and right shares.
2. Preparation of final accounts under companies ordinance 1984. Dividends and the payment there of cash flow statement.
3. Ratio analysis (solvency Profitability, Efficiency, marketability).
4. Branch accounts.
5. Departmental Accounts.
6. Accounting for Leasing, Hire Purchase, Installment sales.
7. Mergers acquisitions and changes in financial structure, Valuation of goodwill and shares.
8. Liquidation of joint stock companies.
9. Consignments and joint ventures.
10. Contract account.
Paper-II Auditing (BC-402)

Introduction:
Definition, scope and objects.
Internal Control:
Internal Audit, Internal Check, Working of Internal Control in
Various Departments.
Kinds of Audit:
Continuous Final and Interim Audit, Audit Programme, Audit
Working Paper, Audit Note Book.
Vouching:
Techniques and Applications.
Verification:
Verification of Assets and Liabilities.
Auditor:
Appointment, Rights, Duties and Liabilities.
Audit Report:
Statutory Report, Annual Unqualified and Qualified.
Divisible Profit:
Divisible profit and auditor duties in this respective.
Specialized Audit:
Audit of Textile Mills, Sugar Mills, Bank, Newspaper and Hotel.
Investigation:
Meaning, Difference with Audit, Detection of Frauds.
Paper - III Business Communication (BC-403)

1. Importance of business communication:
Introduction, importance.
2. The Process of communication and Miscommunication:
Elements of communication, general communication, concepts and problems, nonverbal communication.
3. Principals of business Communication:
Completeness conciseness consideration, concreteness, clarity, correctness.
4. Process of Preparing effective business messages:
Steps in planning effective business message, basic organizational plans, beginning and ending, composition of the message.
5. Direct Requests:
Organizational plan, inquires, claims and requests for adjustment, request regarding routine business, invitation, orders, reservations Letter.
6. Goods news and Neutral Message:
Favourable replies to the request.
7. Bad news messages:
The right attitude, plan for bad news message, unfavourable replies to request.
8. Sales Letter:
Solicited sales letter, unsolicited sales letter.
9. Collection Message:
Right attitude for effective collection, collection stages.
10. Official letters:
Parts and composition.
11. Business Report:
Meaning & classification, main parts of the report, organizational and outline of report.
12. Market Reports:
Definition scope, importance, contents, market terms.
13. Successful oral presentation and successful listening:
Presentation-Description and methodology, listening, Description.
Paper-IV Business Law (BC-404)

Contract Act:
Definitions, formation of contract, essential of a valid contract, Performance of contract, Discharge of contract, Breach of contract, Law Governing Indemnity, Guarantee, Bailment and Agency.
Sale of Goods Act:
Definition, types of contact of sales, conditions and warranties effects of the contract of sales, Performance of the contract, rights of unpaid seller.
Partnership Act:
Definition of partnership, essential elements of partnership, Registration of firms, classes of partners, rights and duties of partners, dissolution of partnership.
Negotiable Instruments Act:
Definition , characteristics and types of negotiable instruments, negotiation, endorsement, liabilities of parties, discharge from liability.
Carriage of Goods Act:
Common carrier, essential of a common carrier, rights and duties of a common carrier, restricted liability of railway carriage and by sea.
Industrial law:
Laws relating to factories, workmen compensation and industrial relations ordinance, social security, payment of wages.
Paper-V Business Taxation (BC-405)

History of income, Taxation in Pakistan, Taxation structure and Administration in Pakistan Income Tax Law Income Tax Problems of Individuals, Partnership and Joint Stock companies, Basic Features of Sales Tax, Assessment procedure of individuals, Partnership and Joint stock company, Wealth Tax, Tax Authorities Applies Procedure.
Paper-VI Cost Accounting (BC-406)

1. Meaning, need an importance of cost Accounting, Distinction between cost and financial accounting.
2. Elements of cost, cost classification and costing systems; cost accounting cycle & costing techniques.
3. Voucher system and control account, factory and general office books.
4. Job order costing and its cycle.
5. Material costing and control: Computation Accounting.
6. Labour cost Accounting and Incentive Wage Plans.
7. Factory overhead costing, Accumulation, Application and Departmentalization including variance analysis.
8. Process costing including treatment of addition of material in the subsequent department and opening WIP inventories.
Paper-VII Economics of Pakistan (BC-407)

1. Economic development and its requisites, Mineral, power, water, forest and human resources, influence of resources on economic and social development.
2. Development of Natural resources.
3. Agricultural Development:
Main products, food problems, price of agricultural products and government policies, collective and cooperative farming, agricultural finance, problems and remedies, marketing of agricultural products and problems related thereto.
4. Industrial Development:
Present position and prospect, industrial finance and financial institutions; localization of industries; private and public investment; large scale small scale and cottage industries, SAMEDA, marketing of industrial products.
5. Trade:
Main exports and imports, volume, value and trends in foreign trade and balance of payments.
6. Transport and communication:
Development of means of Transport and Communication and their role in economic development.
7. Economic Planning budgeting and Debt Financing.
Paper-VIII Pakistan Studies (BC-408)

Chapter I:
Land and People.
Chapter II:
Historical & Ideological Perspective of Pakistan movement.
Chapter III:
Political & Constitutional Development in Pakistan.
Chapter IV:
Human Rights

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