પરિપત્ર:

ભક્તકવિ નિવસિંહ મહેતા યવુ નિવસિટીની કોમસસ & એકાઉન્ટેન્સી વિદ્યાશાખાનાાં અભ્યાસક્રમ ચલાિતી તમામ

સાંલગ્ન કોલેજોનાાં આચાયસશ્રીઓને સવિનય જણાિિાન ાંુ કે કોમસસ & એકાઉન્ટે ન્સી વિદ્યાશાખા હેઠળનો NEP-૨૦૨૦

અંતર્સત બી.કોમ વિષય સેમેસ્ટિ-૫નો અભ્યાસક્રમ આ સાથે સામેલ છે .

માનનીય કુ લપવતશ્રીની માંજુિી અનસ

ુ ાિ સદિ અભ્યાસક્રમ શૈક્ષણણક િષસ જુન,૨૦૨૫ થી અમલિાિી

કિિાની િહે છે . કોમસસ & એકાઉન્ટે ન્સી વિદ્યાશાખાનાાં અભ્યાસક્રમ ચલાિતી તમામ સાંલગ્ન કોલેજો ધ્િાિા તેની

અમલિાિી કિિા જણાિિામાાં આિે છે .

ખાસ ફિજ પિના અવિકાિી

(એકેડેવમક)
ક્રમાાંક/બીકેએનએમય/ુ એકેડેવમક/૨૧૪/૨૦૨૫
ભક્તકવિ નિવસિંહ મહેતા યવુ નિવસિટી,
સિકાિી પોલીટેકવનક કેમ્પસ,
ભક્તકવિ નિવસિંહ મહેતા યવુ નિવસિટી િોડ,
ખડીયા, જૂનાર્ઢ-૩૬૨૨૬૩
તા.૨૬/૦૫/૨૦૨૫

પ્રવત,
• ભક્તકવિ નિવસિંહ મહેતા યવુ નિવસિટી સાંલગ્ન કોમસસ & એકાઉન્ટે ન્સી વિદ્યાશાખાનાાં અભ્યાસક્રમો ચલાિતી
તમામ કોલેજોના આચાયસશ્રીઓ તિફ....

નકલ સાદિ િિાનાાઃ-

• માન.કુ લપવતશ્રી/ કુ લસણચિશ્રીનાાં અંર્ત સણચિશ્રી.
• પિીક્ષા વનયામકશ્રી, ભક્તકવિ નિવસિંહ મહેતા યવુ નિવસિટી, જુનાર્ઢ

નકલ િિાના જાણ તથા યોગ્ય કાયસિાહી અથથાઃ

• સીસ્ટમ મેનેજિશ્રી, આઇ.ટી.સેલ વિભાર્ (િેબસાઇટ ઉપિ પ્રવસદ્ધ થિા અથથ.)
BHAKTA KAVI NARSINH MEHTA UNIVERSITY
JUNAGADH

BOARD OF STUDIES

FACULTY OF COMMERCE & ACCOUNTANCY

SYLLABUS FOR B.Com (HONOURS)

PROGRAMME (SEMESTER- V)

EFFECTIVE FROM JUNE, 2025

 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
SUMMARY OF THE SYLLABUS
Sem Sr. Category Course Teaching SEE CCE Total Exam
No. Course Title Credit
No. of Course Level Hrs. Marks Marks Marks Duration
Indian Knowledge System in Accounting
1 Major-11 5.5 4 60 50 50 100 2:00 hours
And Finance
Business Accounting-5 (Digital Accounting
2 Major-12 5.5 4 30 + 60 50 50 100 2:00 hours
Using Tally)
3 Major-13 Corporate Accounting-1 5.5 4 60 50 50 100 2:00 hours
Business Administration-4 (Human Resource
Management-2)
Business Management-4 (Marketing
Management-1)
Banking & Finance-4
4 Minor-4 Business Economics-4 (Economics of 5.5 4 60 50 50 100 2:00 hours
Business Environment-1)
Business Computer Science-4 (Theory)
Sem- (Introduction To DBMS)
5
Advance Business Statistics - 4
Business Administration-5 (Financial
Management-1)
Business Management-5 (Marketing
Management-2)
5.5 4 60 50 50 100 2:00 hours
Banking & Finance-5
5 Minor-5
Business Economics-5 (Economics of Public
Finance-1)
Business Computer Science-5 (Practical)
5.5 4 120 50 50 100 2:00 hours
(Introduction To DBMS-Foxpro)
Advance Business Statistics-5
Total 20

Page | 1
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Major-11 Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Course Title Indian Knowledge System in Accounting And Finance

Course Objectives:
• To Introduce The Principles Of Indian Knowledge System (IKS) In The Field Of Accounting And
Finance.
• To Explore Ancient Indian Economic Thought And Financial Management Practices.
• To Understand The Ethical And Sustainable Aspects Of Traditional Indian Accounting And Financial
Systems.
• To Compare Indigenous Methods With Modern Accounting And Financial Practices.

Course Learning Outcome: After Completion Of The Course, Learners Will Be Able To:
• Understand The Fundamentals Of Indian Accounting And Financial Management Systems;
• Analyze Ancient Financial Principles And Their Relevance In Modern Accounting;
• Examine Ethical And Sustainable Business Practices From Indian Traditions;
• Compare Indian Traditional Financial Systems With Contemporary Global Practices;
• Apply Indian Knowledge System Principles In Modern Financial Decision-Making.

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
INTRODUCTION TO INDIAN KNOWLEDGE SYSTEM IN
ACCOUNTING AND FINANCE:
- Overview of Indian Knowledge System (IKS) and Its Relevance to Modern
Commerce
1- Historical Evolution of Accounting and Finance in India 15
- Concept of Arthashastra, Dharmashastra, and Chanakya Neeti in Financial
Management
- Economic Ideas in Vedic and Post-Vedic Literature
Indigenous Systems of Wealth Management in Ancient India

Page | 1
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
ANCIENT INDIAN ACCOUNTING PRACTICES
- Double-Entry Accounting In Ancient India: A Comparative Study with Modern
Practices
- Lekhapaddhati (Medieval Accounting Manuscript) and Its Significance
2 - Bahi-Khata (Indigenous Bookkeeping) Vs. Double-Entry System 15
- Temple and Community Accounting Systems in India
- Evolution Of Accounting In India: From Kautilya’s Arthashastra to Modern
Practices
Role of Traditional Accountants (Karana, Gomastha, and Munims)
FINANCIAL MANAGEMENT IN ANCIENT INDIA
- Taxation System In Ancient And Medieval India (Bhaga, Bali, And Kara)
- Revenue And Expenditure Management In Kingdoms And Empires
- Indigenous Banking Systems: Hundi, Sahukars, And Indigenous Banking
3 15
Networks
- Trade, Commerce, And Financial Institutions In Ancient India (Shrenis, Market
Regulations)
Money Lending And Interest Rate Regulations In Ancient India
ETHICAL AND SUSTAINABLE FINANCE IN IKS
- Business Ethics from Manusmriti, Chanakya Neeti, And Bhagavad Gita
- Ethics in Finance: Dharma and Artha In Financial Decision-Making
4 - Wealth Accumulation and Redistribution Principles In Indian Traditions 15
- Jain Financial Principles for Sustainable Business
The Role of Bhoodan Movement and Corporate Social Responsibility (CSR)
In Ancient India
Note: The Topics and Sub-Topics of The Course Shall Be Discussed in Context to Actual Marketing
Management Practices Of Leading Corporate Houses Within And Outside India.

Suggested Reading:
Reference Books:
1. Kautilya’s Arthashastra – Translated By R. Shamasastry
2. Chanakya Niti – Ethical And Economic Principles
3. Ancient Indian Economic Thought – Ratan Lal Basu
4. History Of Indigenous Banking In India – R. B. C. Dutt
5. History Of Indigenous Banking In India – L. C. Jain
6. Modern Interpretations Of Indian Financial Systems
7. Ethics In Indian Business Traditions – N. R. Gupta
8. Hundi: The Indigenous Negotiable Instrument Of India – Shankar Goyal
9. Https://Onlinecourses.Swayam2.Ac.In/Aic22_Ge19/Preview (SWAYAM Course : Ancient Indian
Management)
10. Journey Of Indian Accounting Practices
11. (Https://Management.Cessedu.Org/Sites/Management.Cessedu.Org/Files/2%20Journey%20of%20
Indian%20Accounting%20Practices%2016th%20March.Pdf)

Note: Use the Latest Edition of The Books.

Page | 2
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Pedagogy:
• Lectures & Case Studies: Exploring Ancient And Modern Financial Model
• Group Discussions & Debates: Ethics And Sustainability In Finance
• Industry Expert Sessions: Insights From Professionals Using Traditional Finance Concepts.
• Research & Projects: Comparative Analysis Of Ancient And Modern Accounting Practices.
Field Visit To Traditional Business Houses Or Indigenous Banking Institutions

Other Sources:
• Digital and Online Sources Relevant To The Topics In The Course
Relevant Journals, Reports, And Other Periodicals

Page | 3
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Major-12 Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Business Accounting - 5
Course Title
(Digital Accounting Using Tally)

Course Objectives: On Successful Completion Of The Course, The Students Will Be Able:
• The Course Aims To Develop Clear Understanding About Computerized Accounting System
• To Equip Students With The Practical Skills Needed To Use Tally Prime For Accounting
• To Skill Students To Use Computerized Accounting Software For Real Time Applications

Course Learning Outcome: On Successful Completion Of The Course, The Students Will Be Able:
• After Completion Of The Course, Learners Will Be Able To:
• Explain The Features And Importance Of Tally Prime In Accounting;
• Create, Alter, And Delete Companies In Tally Prime;
• Create Stock Groups, Stock Items, And Units Of Measurement;
• Record Inventory Transactions Using Purchase And Sales Vouchers;
• Implement User Security And Password Protection In Tally Prime

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
BASICS OF ACCOUNTING AND TALLY PRIME
Basics Of Accounting: Introduction, Types Of Accounts, Accounting Principles
Or Concepts, Mode Of Accounting, Rules Of Accounting, Double-Entry System
Of Bookkeeping, Recording Of Business Transactions, Preparation Of Financial
1 Statements, Computerised Accounting 7+12
Basics Of Tally Prime: Introduction To Tally Prime, Downloading And
Installation, Types Of License In Tally Prime, Features & Benefits Of Tally
Prime, Working Tally Prime In Educational Mode, Company Creation And
Setting Up Company Features And Configurations In Tally Prime.

Page | 4
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
MAINTAINING CHART OF ACCOUNTS
Maintaining Chart Of Accounts: Introduction To Chart Of Accounts,
Accounting Masters, Creation Of Groups & Ledgers, Alteration & Deletion Of
Masters, Multi-Masters Creation And Display, Practical Exercises.
2 8+16
Inventory Masters: Three Category Of Inventory Masters, Inventory Masters-
Stock Groups, Flow Chart Of Stock Groups Creation In Tally, Stock Category,
Flow Chart Of Stock Category Model In Tally Prime, Units Of Measures,
Godown, Stock Items, Practical Exercises
RECORDING ACCOUNTING TRANSACTIONS & BASIC REPORTS
Recording Accounting Transactions: Recording Accounting Transactions And
Vouchers In Tally Prime: Business Scenarios, Receipt Voucher, Contra Voucher,
Payment Voucher, Purchase Voucher, Sales Voucher, Debit Note Voucher,
3 8+18
Credit Note Voucher, Journal Voucher, Practical Exercises
Basic Reports: Generating Financial Accounts Reports In Tally Prime,
Generating MIS (Management Information System) Reports In Tally Prime,
Practical Exercises
TECHNOLOGICAL ADVANTAGES OF TALLY PRIME
Introduction To Data Security, Security Control, Accessing The Company Using
4 Security Level, Tally Vault, Backup And Restore, Split Company Data, Export 7+14
And Import Of Data, Company Data Repair, Printing Various Reports, Practical
Exercises

Suggested Reading:
Reference Books:
1. TDL Reference Manual Of Tallyprime (Https://Help.Tallysolutions.Com/Seriesa/Rel-5-
4/En/Help/TDL_Reference_Manual.Pdf )
Note: Use The Latest Edition Of The Books.

Page | 5
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Major-13 Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Course Title Corporate Accounting – 1

Course Objectives: The Course Aims To Help Learners

• To Acquire Conceptual Knowledge Of Corporate Accounting System And To Learn The Techniques
Of Preparing The Financial Statements Of Companies.

Course Learning Outcome: After Completion Of The Course, Learners Will Be Able To:
• Understand Concept And Nature Of Corporate Accounting;
• Prepare Final Accounts Of Company As Per Provisions Of Companies Act 2023;
• Record Transactions Of Redemption Of RPS And Prepare Balance Sheet After Redemption Of RPS
• Record Transactions Of Internal Reconstruction Of Company And Prepare Balance Sheet After
Internal Reconstruction Of Company;
• Understand The Provisions Related To Underwriting Commission And Record Transactions Related
To Underwriting Commission.

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
FINAL ACCOUNTS OF COMPANY
[As Per New Provisions Of Companies Act-2013]
- Introduction - Meaning -Legal Framework- Companies Act-2013
- Various Schedules For Financial Statements As Per Companies Act-2013
1 15
- Accounting Adjustments Relating To Final Accounts Of Company
- Depreciation-Provisions For Taxation-Allocations And Dividends
Practical Questions Regarding Preparation Of Final Accounts Of Company
(Vertical)
REDEMPTION OF REDEEMABLE PREFERENCE SHARES
2- Introduction–Meaning-Exception To Rule, Can’t Purchase Its’ Own Shares 15
- Provisions Of Companies Act-2013 For Redemption Of Preference Shares

Page | 6
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
- Section 55, 63, 69 Capital Redemption Reserve, Bonus Share Etc.
- Accounting Treatment : Journal Ledger Entries And Vertical Balance Sheet
Practical Questions
CAPITAL REDUCTIONS [INTERNAL RECONSTRUCTION]
- Introduction And Meaning And Methods Of Capital Reduction
- Difference Between Internal And External Reconstruction
3 15
- Accounting Entries
- Capital Reduction A/C And Vertical Balance Sheet
Practical Questions
ACCOUNTS OF UNDERWRITING COMMISSION
- Introduction, Meaning, Advantages Of Underwriting,
- Provisions Of Companies Act 2013 For Underwriting Commission,
- Classification Of Application: Marked And Unmarked Application,
- Underwriting Contract And Its’ Types And Sub-Underwriting Contract,
4 15
- Determination Of Underwriters’ Liabilities According To Contracts (Preparing
Statement Of Underwriters’ Liabilities),
- Accounting Treatment: Journal Entries-Ledgers’ A/Cs In The Books Of
Company,
Practical Questions
Note: The Topics And Sub-Topics Of The Course Shall Be Discussed In Context To Actual Marketing
Management Practices Of Leading Corporate Houses Within And Outside India.

Suggested Reading:
Reference Books:
1. Amitabha Mukherjee And Mohammed Hanif; Modern Accounting
2. Ashok Sehagal - Deepak Sehagal; Advanced Accounting (Taxmann Allied Services- Delhi)
3. Dr. R.K. Sharma And Dr. R.S. Popli; Accountancy (Self Tutor),
4. Dr.B.M.Agrawal And Dr. M.P. Gupta; Advanced Accounting,
5. M.C.Shukla And T.S.Grewal; Advanced Accounts, (Sultan Chand & Sons, Delhi)
6. Narayan Swamy; Financial Accounting, (Prentice Hall India, New Delhi)
7. Negis R. F; Financial Accounting: (Tata Mcgraw Hill, New Delhi)
8. P. C. Tulsian Financial Accounting: (Tata Mcgraw Hill, New Delhi)
9. R. L. Gupta &M. Radhaswamy; Company Accounts: (Sultan Chand & Sons-New Delhi)
10. R.S.N.Pillai,Bhagawathi,S.Uma;Practicalaccounting:(S.Chand&Co.Newdelhi)
11. S. Daver; Accounting Standards: (Taxmann Allied Services,(P) Ltd; New Delhi)
12. S.N.Maheshwari;Corporateaccounting:(Vikaspulishinghousepvt.Ltd.Newdelhi)
13. S.P. Jain &K. L. Narang; Company Accounts: (Kalyani Publishers, New Delhi)
14. Sanjeev Singhal; Accounting Standards: (Bharat Law House Pvt. Ltd; New Delhi)
15. Shukla M.C. & T.S.Grawal; Advanced Accountancy: (Sultan Chand &Sons, New Delhi)

Page | 7
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
16. Study Material Of The Institute Of Cost Accounts Of India, Paper 10: Corporate Accounting And
Auditing (Https://Icmai.In/Upload/Students/Syllabus2022/Inter_Stdy_Mtrl/P10.Pdf)
17. Study Material Of The Institute Of Company Secretaries Of India, Paper 5: Corporate And
Management Accounting
(Https://Www.Icsi.Edu/Media/Webmodules/Corporate%20and%20Management%20Accounting.P
df)

Note: Use The Latest Edition Of The Books.

Other Sources:
1. Digital And Online Sources Relevant To The Topics In The Course
Relevant Journals, Reports, And Other Periodicals

Page | 8
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Minor-4 (Any One) Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Business Administration-4
Course Title
(Human Resource Management – 2)

Course Objectives: On Successful Completion Of The Course

• The Students Will Be Able: To Acquaint Learners With The Techniques And Principles To Manage
Human Resources Of An Organisation.

Course Learning Outcome: On Successful Completion Of The Course, The Students Will Be Able
• Develop Necessary Skills To Prepare An HR Policy To Enable The Employees Attain Work Life
Balance;
• Prepare A Human Resource Plan In An Organisation;
• Organize Counselling Sessions For Employees In An Organisation;
• Design Incentive Schemes For Different Job Roles In An Organisation;
• Create HR Policies Related To Grievance Redressal, Employee Health, Safety, Welfare, And Their
Social Security In An Organisation;
• Organize An Induction Programme In An Organisation;
• Define Industrial Disputes And Explain Their Causes And Identify Different Types Of Industrial
Disputes;
• Identify The Role Of Trade Unions In Protecting Workers' Rights And Interests.

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
HUMAN RESOURCE PLANNING
- Introduction-Meaning And Concept- Basic Elements Of HRP
- Needs And Corporate Objectives Of HRP
- Type And Process-Stages Of HRP
1 15
- Affecting Factors To HRP
- Importance And Hindrances Of HRP
- Pre-Requisites For HRP
Human Resource Information System [HRIS]

Page | 9
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
PERFORMANCE APPRAISAL AND COMPENSATION
MANAGEMENT
- Performance Appraisal - Nature, Objectives And Process; Performance
Management; Methods Of Performance Appraisal; Potential Appraisal;
2 Employee Counselling; Job Changes - Transfers And Promotions. 15
- Compensation Management - Concept and Policies, Base and Supplementary
Compensation; Individual, Group and Organisation Incentive Plans; Fringe
Benefits; Performance Linked Compensation; Employee Stock Option; Pay Band
Compensation System; Job Evaluation.
MANAGING EMPLOYEE BENEFITS AND WELFARE SERVICES
- Introduction-Meaning And Concept
- HR Welfare-Meaning-Definition-Aims-Objectives-Need-Importance
3 - HR Welfare Scope And Activities 15
- HR Health And Safety –Steps And Legal Provisions
- Social Security-Meaning-Objectives-Ways-Means-Affecting Factors
Social Security-Indian Scene
INDUSTRIAL DISPUTES AND TRADE UNIONS
- Introduction
- Industrial Disputes:
- Meaning-Nature And Forms-Causes And Effects-Steps To Resolve
- Disputes- Grievance-Handling And Redressal-Legal Provisions And
4 15
- Preventive Measures
- Trade Unions:
- Meaning-Definition-Origin And Importance-Types-Functions And
- Activities- Indian Scene (Activities- Weaknesses-Reason Of Slow
Development- Suggestions And Legal Provisions)
Note: Learners Are Advised To Use Latest Edition Of Text/Reference Books

Suggested Reading:
Reference Books:
1. Mondy, A. W., & Noe, R. M. (1999). Human Resource Management. London: Pearson.
2. Decenzo, D. A., & Robbins, S. P. (2009). Fundamentals Of Human Resource Management. New
Jersey: Wiley.
3. Dessler, G., & Varkkey, B. (2011). Human Resource Management. New Delhi: Pearson Education.
4. Chhabra, T. N. (2004). Human Resource Management. Delhi: Dhanpat Rai & Co..
5. Aswathappa, K. (2007). Human Resource Management. New Delhi: Tata Mcgraw-Hill.
6. French, W. L. (1994). Human Resource Management. Boston: Haughten Miffin.
7. Gupta, C. B. (2018). Human Resource Management. Delhi: Sultan Chand & Sons.
8. Rao, V. S. P. (2002). Human Resource Management: Text And Cases. Delhi: Excel Books..
Note: Use The Latest Edition Of The Books.

Page | 10
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Minor-4 (Any One) Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Business Management-4
Course Title
(Marketing Management-1)

Course Objectives: On Successful Completion Of The Course

• The Course Aims To Acquire To Student S With Type So For Organization, Motivation
Leadership And Communication.

Course Learning Outcome: On Successful Completion Of The Course,

The Students Will Be Able To:
• To Familiarize With The Type Of Organization;
• Get Insights About Motivation And Leadership;
• Learn The Concepts Of Communication.

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
TYPES OF ORGANIZATION & MOTIVATION
Line Organization, Functional Organization, Line And Staff Organization,
Committee Organization, Matrix Organization, Informal Organization, Formal
Organization.
1 15
Introduction And Meaning, Characteristics And Importance, Maslow’s Theory
Of Hierarchy Of Needs, Herzberg‘S Two Factor Theory Of Motivation, Co-
Ordination Of Maslow’s And Herzberg Theories, Motivational Tools, Theory X,
Theory Y, And Theory Z
LEADERSHIP
Introduction & Meaning, Characteristics, Leadership Techniques Or Styles,
2 15
Likert’s Four System Of Leadership, Leadership As Continuum (Concept
Of Leadership Continuity)
COMMUNICATIONS
3 Definitions, Characteristics, Importance, Process Of Communication, Methods / 15
Types Of Communication, Barriers To Communication, Difference Between

Page | 11
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Communication And Reporting, Tools Of Communication, Communication
Network
MANAGERIAL CONTROL AND MANAGING CHANGE
Managerial Control: Meaning, Characteristics, Types, Process, Essential
4 Of Effective Control System, Brief Ideas Of Control Techniques. 15
Managing Change: Meaning, Characteristics, Reasons O f Resistance To
Change, Overcoming Resistance Change, The Process Of Planned Change.

Suggested Reading:
Reference Books:
1. Drucker Peter F: Management Challenges For 21st Century: Butterworth Heinemann Oxford.
2. Weirich And Koontz: Essentials Of Management, Tata Mcgraw Hill,
3. Fred Lathans: Organizational Behavior, Mcgraw Hill, New York.
4. Louis A. Allen Management And Organization, Mcgraw Hill, Tokyo.
5. Ansoff H. I. : Corporate Strategy, Mcgraw Hill, New York.
6. Hampton David R: Modern Management, Mcgraw Hill, New York. T
7. Stoner And Freeman, Management, Prentice Hall, New Delhi.
Note: Use The Latest Edition Of The Books.Note: Use The Latest Edition Of The Books.

Page | 12
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Minor-4 (Any One) Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Course Title BANKING & FINANCE – 4

Course Objectives: On Successful Completion Of The Course, The Students Will Be Able To:
• To Acquaint The Students With The Fundamentals Of Banking.
• To Make The Students Aware Of Banking Business And Practices.
• To Give Thorough Knowledge Of Banking Operations.
• To Enlighten The Students Regarding The New Concepts Introduced In The Banking System

Course Learning Outcome: On Successful Completion Of The Course,

The Students Will Be Able To:
• After Completion Of The Course, Learners Will Be Able To: Understand About Indian Banking
System;
• Gain An In Depth Knowledge About The RBI Act, 1934;
• Know About Securitization And Reconstruction Of Financial Assets And Enforcement Of Security
Interest Act, 2002;
• Explain Provisions And Legal Provisions Of Prevention Of Money Laundering Act, 2002;
• Understand In Detail Credit Regulations In India.

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
INTERNATIONAL BANKING
• Interest Free Banking (Islamic Banking)
❖ Foreign Banks In India
1 ❖ India Banks In Foreign 15
• BRICS Bank1
• World Bank (IBRD)15
Asian Development Bank
RESERVE BANK OF INDIA
2 15
• Introduction,

Page | 13
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
• Importance,
• Working,
• Function
• Economic Role Of Reserve Bank Of India
• Management
DEVELOPMENT BANKS IN INDIA
• Industrial Development Bank of India
3• Nation Bank for Agriculture and Rural Development 15
• Export Import Bank of India
• Gujarat State Finance Corporation
BASLE NORMS FOR THE BANKS
• Introduction
• Importance
4 15
• Meaning
• Objective
• Brief Introduction Of BASLE -1 11 And 111

Suggested Reading:
Reference Books:
1. Practice And Law Of Banking –G. S. Gill
2. Banking : Law And Practice –P. N. Varshney
3. Banking : Law And Practice In India – Tannan
4. Banking : Law And Practice In India – Maheshwari
5. Banking And Financial System –Vasant Desai
6. Fundamentals Of Banking –Dr.R. S. S. Swami
7. Bank Management By Vasant Desai –Himalaya Publication
8. Bank And Institutional Management By Vasant Desai – Himalaya Publication
9. Microfinance – Dr. R. J .Yadav , Paradise Publication, Jaipur.
10. Aantarrashtriya Banking Ane Nibandho – Dr. R. J. Yad
Note: The Topics And Sub-Topics Of The Course Shall Be Discussed In Context To Actual
Accounting Practices Of Leading Corporate Houses Within And Outside India.

Page | 14
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V

Course Level 5.5 Internal Marks 50

Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Minor-4 (Any One) Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Course Title BUSINESS ECONOMICS– 5 (Economics of Business Environment-1 )

Course Objectives:
• Understand the components of the business environment and how globalization affects India.
• Analyze key economic indicators (GDP, savings, investment) and their link to business
decisions.
• Evaluate challenges like unemployment, poverty, and sustainability in India’s development.
• Assess how government policies (monetary, fiscal, industrial) and SEZs shape India’s business
environment.
• Apply theoretical frameworks to propose solutions for aligning business practices with
sustainable development.

Course Learning Outcome: By the end of the course, students will be able to:
• Explain the components of the business environment and drivers of globalization.
• Analyze trends in GDP, savings, and investments to assess their impact on business strategies.
• Discuss the causes of unemployment and poverty in India and their effect on businesses.
• Evaluate the role of government policies (monetary, fiscal, industrial) and SEZs in shaping
India’s business environment.
• Debate entrepreneurship’s potential to address socio-economic challenges like unemployment
and poverty.

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
INDIAN AND INTERNATIONAL BUSINESS ENVIRONMENT
• Business Environment: Concept and It’s Components
1 • Economic Structure of India 15
• Globalization: Drivers, opportunities, challenges
• ‘Make in India’ and its role to boosting global competitiveness

Page | 15
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Recent trends of Global business environment
ECONOMIC INDICATORS
• GDP, NNP and Per Capita Income: Trends of the last decade, Co-relation to
business environment.
2 15
• Savings: Trends of the last decade, Co-relation to business environment.
• Investment: Trends of the last decade, Co-relation to business environment.
Emerging Trend: ‘Gig Economy’ and It’s Business Impact.
CHALLENGES OF ECONOMIC DEVELOPMENT IN INDIA
• India as a developing economy
• Unemployment: Concept, Causes, Business Impact
3 • Poverty: Concept, Causes, Business Impact 15
• Can entrepreneurship solve unemployment and poverty? (Favor Arguments
and Counterarguments)
Sustainable development challenges
GOVERNMENT POLICIES AND BUSINESS ENVIRONMENT
• Monetary policy and It’s Business impact
• Fiscal Policy and It’s Business impact
4 15
• Industrial policy: PLI scheme, Ease of Doing Business reforms.
Special Economic Zone (SEZ) : Benefits; Challenges, Overview of SEZs in
Gujarat
Note: The Topics And Sub-Topics Of The Course Shall Be Discussed In Context To Actual
Accounting Practices Of Leading Corporate Houses Within And Outside India.

Suggested Reading:
Reference Books:
1. Economic Environment for Business by Mishra & Puri – Himalaya Publication
2. Indian Economy and Planning by Kapil Ghosiya – University Granth Nirman Board, Gujarat
3. Economic Foundation of Business Environment by S.R. Pandian – Himalaya Publication
4. Business Environment by Justin Paul – McGraw Hill Publication
5. Indian Economy by Ramesh Singh – McGraw Hill Publication
6. An Uncertain Glory: India and Its Contradictions by Jean Drèze & Amartya Sen – Princeton
University Press
7. Special Economic Zones in India: Myths and Realities by Aradhna Aggarwal – Oxford University
Press
8. Economic Survey of India (Latest Edition) – Government of India (Ministry of Finance)
9. Sustainability in the Gig Economy: Perspectives, Challenges and Opportunities in Industry 4.0 –
Springer Publication

Page | 16
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Other Sources:
ADDITIONAL RESOURCES:
1. Make in India Official Portal
Link: www.makeinindia.com
2. World Bank – Business Reports (Archived)
Link: https://www.worldbank.org/en/businessready
3. UNCTAD Global Investment Reports
Link: https://unctad.org/topic/investment/world-investment-report
4. RBI Database on Indian Economy
Link: https://www.rbi.org.in/Scripts/Statistics.aspx
5. NITI Aayog Reports (NITI Aayog Publications)
Link: https://www.niti.gov.in/report-and-publication
6. Economic Survey of India (Latest Edition)
Link: https://www.indiabudget.gov.in/economicsurvey/
7. EPG Pathshala – Business Environment Modules;
Link: https://epgp.inflibnet.ac.in/ → Commerce → Business Environment
Link: https://epgp.inflibnet.ac.in/Home/ViewSubject?catid=0YyNXHI8GPO8SUQIuYNtTA==
8. SEZ India Official Portal
Link: https://sezindia.gov.in/
9. Invest India
Link: https://www.investindia.gov.in/

Page | 17
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Minor-4 (Any One) Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Business Computer Science-4 (Theory)
Course Title
(Introduction To DBMS)

Course Objectives: On Successful Completion Of The Course, The Students Will Be Able:
• To Understand The Concept Of Database Management Systems (DBMS).
• To Know The Importance Of DBMS In Managing Data And Information Efficiently.
• To Understand And Apply Basic Input/Output Commands:
• To Apply Arrays In Foxpro With Real-World, Meaningful Examples To Store And Manipulate
Data.
• To Learn Looping Structures:
• To Work With Conditional Branching:
• To Implement Conditions To Execute Code Based On Conditions.
• To Learn Nesting Of Conditional Statements.
• To Understand And Use Character And String Functions:
• To Learn Numeric Functions:
• Work With Date And Time Functions:

Course Learning Outcome: After Completion Of The Course, Learners Will Be Able To:
• Gain A Fundamental Understanding Of Database Management Systems (DBMS), Including How
They Manage And Manipulate Data Efficiently.
• Develop The Ability To Use Essential Input/Output Commands
• Proficient Use Of Operators And Symbols:
• Understand And Apply The Concept Of Arrays Through Meaningful Examples, Handling Multiple
Data Elements In Programs.
• Efficient Use Of Looping, Conditional, And Branching Commands:
• Apply Character, String, Numeric, And Date/Time Functions
• Gain Familiarity With The Usage Of SET Commands
• Debugging And Code Optimization:
• Learn Techniques For Writing Clear, Efficient, And Error-Free Code Through Practical Use Of
Debugging Commands And Environment Setup.
• Apply The Skills Acquired To Develop Simple Applications, Perform Data Manipulation, And
Execute Command-Driven Programs In Real-World Scenarios.

Page | 18
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
INPUT/OUTPUT, INITIALIZING, ASSIGNING OTHER
COMMANDS
• Concept Of DBMS
1 15
• ?, ??, ???, *, &&, Note, =, Clear
• Accept, Input, Store, Wait, @ Say ... Get [Picture, Range,Valid, Default]
• Array With Meaningful Example
LOOPING, CONDITIONAL AND BRANCHING COMMANDS
• For ... End For
2 • Do While .... Enddo, Exit, Loop 15
• If ... Else ... Endif (Also Nesting)
• Do Case ... Endcase
LIBRARY FUNCTIONS
• Character, String And Other Functions : Chr(), Asc(),
Val(), Left(), Right(), Str(), Substr(), Len(), Lower(),
Upper(), Ltrim(), Rtrim(), Alltrim(), Stuff(), Isupper(),
3 Islower(), Isalpha(), Isdigit(), Soundex(),Proper() 15
• Numeric Functions : Abs(), Between(), Ceiling(), Floor(),
Int(), Min(), Max(), Mod(), Round(), Sqrt(), Rand(), Sign()
• Date And Time Functions : Date(), Time(), Day(), Dow(),
Month(), Year(), Dtoc(), Ctod(), Cdow(), Cmonth()
SET COMMANDS
• Alternate, Bell, Carry, Century, Confirm, Color To,
4 15
Console, Date, Default, Decimal, Device, Delimiters,
Exact, Fixed, Print, Safety, Talk, Mark

Suggested Reading:
Reference Books:
1. Foxpro 2.6 For DOS And Windows Developer's Guide Author: Miriam Liskin
2. Using Foxpro 2.6 For Windows Author: Lisa Slater
3. Foxpro 2.6 Programming Guide Author: John J. Viescas
4. Foxpro 2.6 Power Programming Author: Scott Stewart
5. Mastering Foxpro 2.6 Author: Charles Siegel
6. Foxpro 2.6 For Windows And Macintosh Programming Author: Rick Schumer
Note: Use The Latest Edition Of The Books.

Page | 19
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50

Programme B.Com External Marks 50

Semester V Practical Internal 00

Category of Course Minor-4 (Any One) Practical External 00

Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100

Course Code Exam Duration 2 hours

Course Title ADVANCE BUSINESS STATISTICS - 4

Course Objectives: To equip students with the various statistical tools.

Course Learning Outcome: On Successful Completion Of The Course, The Students Will Be Able To:
Awareness of statistical methods application in real life.

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
BUSINESS FORECASTING:
- Meaning and Importance of business forecasting.
- Step in forecasting
1 - Methods of forecasting 15
1. Exponential smoothing method
2. Input output analysis
Examples
PARTIAL CORRELATION AND REGRESSION(INTRODUCTION)
- Concept of Linear Correlation and Regression
2 - Partial Correlation Coefficients 15
- Utility of Partial Correlation Analysis
Coefficients of Partial Correlation (r12.3, r13.2, r23.1)
MULTIPLE CORRELATION AND MULTIPLE REGRESSION
- Definition – Multiple Correlation Coefficients
- Coefficients of Multiple Correlation ( In tri – variate distribution)
3 R1.23, R2.13, R3.12 15
Related Examples and Problems.
- Definition – Multiple Regression Coefficients
- Coefficients of Multiple Regression ( In tri – variate distribution)

Page | 20
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
b12.3, b13.2, b21.3, b23.1, b31.2, b32.1
- Equation of Plane of Regression
1. X1 on X2 and X3 (without proof)
2. X2 on X3 and X1 (without proof)
3. X3 on X1 and X2 (without proof)
- Properties of Residuals and Variance of Residuals (without proof)
Related Examples and Problems
INTRODUCTION TO OPERATIONS RESEARCH
- Introduction and meaning of O.R.
- Definitions of O.R.
- Characteristics of O. R.
4 - Uses and Importance of O.R. as a tool for decision making in 15
business and industry
- Working of O.R.
- Limitations of O.R.
- Tools of O.R.

Suggested Reading:
Reference Books:
1. Statistics By B.S.Sancheti and V.K.Kapoor
2. Fundamentals of Mathematical Statistics By V.K.Kapoor and S.C. Gupta
3. Problems in Operations Research By P.K.Gupta and Manmohan
4. Operations Research Problems and Solutions By V.K.Kapoor
5. Operation Research By Kanti Swarup,P.K.Gupta and Manmohan
6. Basic Statistics By B.L.Agrawal
Note: Use The Latest Edition Of The Books.

Page | 21
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Minor-5 (Any One) Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Business Administration – 5
Course Title
(Financial Management – 1)

Course Objectives: On Successful Completion Of The Course, The Students Will Be Able:
• The Objective Of This Course Is To Help The Students Understand The Fundamental Concepts
• To Familiarize The Learners With The Principles And Practices Of Financial Management.

Course Learning Outcome: On Successful Completion Of The Course, The Students Will Be Able To:
• Explain The Nature And Scope Of Financial Management;
• Assess The Impact Of Time Value Of Money In Different Business Decisions;
• Know The Sources Of Security Finance And Internal Finance In Detail;
• Know The Sources Of Long-Term Finance And Bridge Financing And Loan Syndication And
Suggests Best Source Of Finance;
• Get Knowledge On New Financial Institutions

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
INTRODUCTION TO FINANCIAL MANAGEMENT
- Introduction, Meaning And Definition, Evolution
- Nature, Scope And Functions Of Financial Management
1- Objectives Of Financial Management, Profit Maximization Vs Wealth 15
Maximization
- Fundamental Principles Of Finance- Agency Theory
Affecting Factors, Risk And Return Trade Off
TIME VALUE OF MONEY
- Introduction & Meaning
- Reasons For Time Value Of Money
2- Compound Value Concept, Present Value Concept 15
Practical Application Of Compounding And Present Value Techniques In
Financial Decisions (Simple Practical Examples Should Be Asked In
Examination)

Page | 22
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
SOURCES OF FINANCE -1
[SECURITY FINANCING AND INTERNAL FINANCING]
- Introduction
- Security Finance
➢ Preference Shares
3➢ Ordinary (Equity) Shares 15
➢ Deferred Shares (Founders’ Shares)
➢ Debentures
- Internal Financing
➢ Depreciation Funds
Ploughing Back Of Profit (Retained Earnings)
SOURCES OF FINANCE -2 [LOAN FINANCING & FINANCIAL
SERVICES]
- Introduction
- Loan Financing
[A] Short Term- Meaning-Characteristics
[B] Long Term -Meaning-Characteristics
Types Of Long-Term Loans
4 15
Conceptual Back Ground Of IFC, SFC, IDBI, UTI IDFC
- Bridge Financing And Loan Syndication
- Book-Building And Promoters’ Contribution
- New Financial Services:
➢ Venture Capital: Meaning, Definition, Types, Government Policies
➢ Mutual Funds: Meaning, Definition, Types
Factoring Services: Meaning, Definition, Types

Suggested Reading: Reference Books:

1. Bhabatosh Banerjee, Fundamentals Of Financial Management, PHI Learning.
2. Brigham And Houston, Fundamentals Of Financial Management, Cengage Learning
3. Chandra, P. Fundamentals Of Financial Management. Mcgraw Hill Education
4. James C. Van Horne And Sanjay Dhamija, Financial Management And Policy, Pearson Education
5. Khan And Jain. Basic Financial Management, Mcgraw Hill Education, New Delhi
6. Levy H. And M. Sarnat. Principles Of Financial Management. Pearson Education
7. P.V. Kulkarni And B.G. Satyaprasad, Financial Management, Himalaya Publishing House, Mumbai.
8. Pandey, I.M. Financial Management. Vikas Publications, New Delhi
9. Rustagi, R.P. Fundamentals Of Financial Management. Taxmann Publication Pvt. Ltd.
10. Singh, J.K. Financial Management- Text And Problems. 2nd Ed. Dhanpat Rai & Co. Delhi.
11. Singh, Surender And Kaur, Rajeev. Fundamentals Of Financial Management. Mayur Paperback, New
Delhi.
Note: Use The Latest Edition Of The Books.

Page | 23
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Minor-5 (Any One) Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Business Management-5
Course Title
(Marketing Management-2)

Course Objectives: On Successful Completion Of The Course, The Students Will Be Able:
• To Acquire The Students With The Knowledge Of Marketing Management.

Course Outcomes: On Successful Completion Of The Course, The Students Will Be Able To:
• To Learn About The Basics Of Advertisement And The Role Of Advertising In Marketing.
• Having Knowledge about the Concept of Sales Promotion.
• To Enhancing The Skills Of Students In Personal Selling.
• To Inculcate The Skill Of Public Relations And Physical Distribution.

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
ADVERTISEMENT
Meaning, Characteristics, Objectives, Media Advantages And Limitations, Of
Advertisement - Press, Direct, External, Audio - Visual And Others.

Difference Between Advertising And Publicity.

1 15
Display - Meaning, Window Display, Interior Display, Exhibitions, Fares,
Showroom And Showcases. Psychology Of Advertising - Advertising Function
And Psychology, Appeal, Types Of Appeal, Functions Of Appeal
Construction Of Advertisement : Copy - Meaning, Components Of Copy Types,
Essentials Of Good Copy, Illustration And Layout Of Advertisement
SALES PROMOTION
Meaning, Characteristics, Significance, Objectives, Sale By Sales Man, Sale By
2 Traders And Distributors, Sale By Customer, Sales By Advertising, Promotion 15
Tools Major Consumer Promotion Tools, Muddle Man Promotion Tools, Sales
Force Sale Promotion Tools, Major Business Promotion Tools.

Page | 24
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
PERSONAL SELLING
Introduction & Meaning, Characteristics, Leadership Techniques Or Styles,
3 15
Likert’s Four System Of Leadership, Leadership As Continuum (Concept Of
Leadership Continuity)
PUBLIC RELATIONS AND PHYSICAL DISTRIBUTION
Public Relations: Meaning, Characteristics, Public Relations With Various
Related Groups, Men Media Or Tools Of Public Relation.
4 15
Physical Distribution: Meaning, Nature, Objectives, Wholesalers And Retailers
Retailing – Meaning, Characteristics And Types, Importance Of Retailing, Retail
Marketing Decisions.

Suggested Reading:
Reference Books:
1. Kotler, Philip, Keller, Kevin Lane, Koshy, Abraham And Mithileshwar Jha, Marketing Management:
A South Asian Perspective, Pearson.
2. Lamb, Charles W: Hair, Joseph F, And Carl Mcdaniel Mktg, Cengage Learning.
3. Etzel, Midhael J, Walker, Bruce J, Station, William J, And Ajay Pandit, Marketing Concepts And
Cases, Tata Mcgraw Hill (Special Indian Edition).
4. Czinkota, Miachel, Marketing Management, Cengage Learning.
5. Kazmi, SHH, Marketing Management Text And Cases, Excel Books.
6. Kumar, Arun And N. Meenakshi, Marketing Management, Vikas Publishing House.
7. Zikmund William G. And Michael F, Amico Marketing Creating And Keeping Customers In An E
Commerce World South - Western College Pub.
8. Blue Ocean Strategy, W Chan Kin And Renee Mauborgne, Harvard Business School Press, 2005
Note: Use The Latest Edition Of The Books.

Page | 25
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Minor-5 (Any One) Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Course Title BANKING & FINANCE – 5

Course Objectives: On Successful Completion Of The Course, The Students Will Be Able To:
• To Acquaint The Students With The Fundamentals Of Banking.
• To Make The Students Aware Of Banking Business And Practices.
• To Give Thorough Knowledge Of Banking Operations.
• To Enlighten The Students Regarding The New Concepts Introduced In The Banking System

Course Outcomes: On Successful Completion Of The Course, The Students Will Be Able To:
• After Completion Of The Course, Learners Will Be Able To: Understand About Indian Banking
System;
• Gain An In Depth Knowledge About The RBI Act, 1934;
• Know About Securitization And Reconstruction Of Financial Assets And Enforcement Of Security
Interest Act, 2002;
• Explain Provisions And Legal Provisions Of Prevention Of Money Laundering Act, 2002;
• Understand In Detail Credit Regulations In India.

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
EMERGING ISSUES IN BANKING SERVICES
• Code Of Conduct For Banking Services In India (SBI)
• CTS -2010
1 15
• Different Types Of Securities
• Banking Technology
Corporate Governance In Banks
BRITISH BANKING
• Introduction
2 15
• Importance
• Establish

Page | 26
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
• Functions
Management
MICRO FINANCE INDIA
• Introduction
3 • Importance 15
• Meaning And Objectives
Evolution And Current Status
CO-OPERATIVE REGIONAL RURAL BANK IN INDIA
• Evolution
• Meaning And Understating
4 • Various Components 15
• Merits And Limitations
• RRB- Evolution
RRB- Meaning And Understating
Note: The Topics And Sub-Topics Of The Course Shall Be Discussed In Context To Actual
Accounting Practices Of Leading Corporate Houses Within And Outside India.

Suggested Reading:
Reference Books:
1. Practice And Law Of Banking –G. S. Gill
2. Banking : Law And Practice –P. N. Varshney
3. Banking : Law And Practice In India – Tannan
4. Banking : Law And Practice In India – Maheshwari
5. Banking And Financial System –Vasant Desai
6. Fundamentals Of Banking –Dr.R. S. S. Swami
7. Bank Management By Vasant Desai –Himalaya Publication
8. Bank And Institutional Management By Vasant Desai – Himalaya Publication
9. Microfinance – Dr. R. J .Yadav , Paradise Publication, Jaipur.
10. Aantarrashtriya Banking Ane Nibandho – Dr. R. J. Yad
Note: Use The Latest Edition Of The Books.

Other Sources:
1. Digital And Online Sources Relevant To The Topics In The Course
Relevant Journals, Reports, And Other Periodicals

Page | 27
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Minor-5 (Any One) Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Course Title BUSINESS ECONOMICS– 5 (Economics of Public Finance-1 )

Course Objectives:
• Understand the foundational concepts, scope, and objectives of public finance and welfare
economics, including theories like Dalton’s Maximum Social Welfare.
• Analyze the distinctions between public and private finance, and evaluate the role of welfare
schemes like Direct Benefit Transfer (DBT).
• Examine the structure of public revenue, taxation systems (including GST), and challenges in
designing an ideal tax system in India.
• Assess the causes, Features, and implications of public expenditure, including Public-Private
Partnerships (PPP) models.
• Evaluate the significance, classification, and management strategies of public debt in India’s socio-
economic context.

Course Outcomes: By the end of the course, students will be able to:
• Differentiate between public and private finance, highlighting their operational frameworks and
objectives.
• Critique Dalton’s theory of Maximum Social Welfare and its relevance to contemporary welfare
schemes like DBT.
• Classify sources of public revenue and evaluate the characteristics of an ideal tax system.
• Explain the structure, implementation, and impact of GST on India’s economy.
• Analyze the causes of rising public expenditure and challenges in PPP models.
• Categorize types of public debt and debate the intergenerational burden of debt.
• Propose strategies for effective public debt management in India.

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
PUBLIC FINANCE AND WELFARE ECONOMICS
1 • Public Finance: Meaning, Scope, Objectives 15
• Differences Between Public and Private Finance

Page | 28
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
• Dalton’s Theory of Maximum Social Welfare
• Welfare Scheme: ‘Direct Benefit Transfer’ (DBT)
PUBLIC REVENUE AND TAXATION
• Public Revenue: Meaning, Sources
• Characteristics of an Ideal Tax System
2 15
• Classification of Taxation
• Key Features of India’s Tax Structure
Overview of ‘Goods and Services Tax’ (GST)
PUBLIC EXPENDITURE
• Public Expenditure: Meaning, Classification
3 • Causes of Rising Public Expenditure 15
• Key Features of Public Expenditure in India
‘Public-Private Partnerships (PPP)’ : Models, Challenges
PUBLIC DEBT
• Public Debt: Meaning, Importance
4 • Classification of Public Debt 15
• Burden of Public Debt : Meaning, Approaches
‘Debt Management in India' : Challenges, Strategies
Note: The Topics And Sub-Topics Of The Course Shall Be Discussed In Context To Actual
Accounting Practices Of Leading Corporate Houses Within And Outside India.

Reference Books
1. Public Finance by H.L. Bhatia – Vikas Publishing House
2. Public Finance in Theory and Practice by R. A. Musgrave – McGraw-Hill
3. Public Finance in Theory and Practice by S K Singh – S. Chand
4. Modern Public Economics by Raghbendra Jha – Routledge
5. Studies in Indian Public Finance by M. Govinda Rao – Oxford University Press
6. GST: Law and Practice by V.S. Datey – Taxmann Publications
7. Welfare Economics by Kaushik Basu – Oxford University Press

Other Sources:
ADDITIONAL RESOURCES:

1. Economic Survey of India – https://www.indiabudget.gov.in/economicsurvey/

2. GST Council Reports – https://gstcouncil.gov.in/
3. RBI Publications – https://rbi.org.in/Scripts/publications.aspx
4. Union Budget Documents – https://www.indiabudget.gov.in/
5. e-PG Pathshala Modules –
6. https://epgp.inflibnet.ac.in/ → Economics → Public Finance & Policy
7. GST Portal – https://www.gst.gov.in/
8. Invest India PPP Gateway – https://www.investindia.gov.in/

Page | 29
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Minor-5 (Any One) Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Business Computer Science-5 (Practical)
Course Title
(Introduction To DBMS-Foxpro)

Course Objectives: On Successful Completion Of The Course, The Students Will Be Able:
• To Understand The Concept Of Database Management Systems (DBMS).
• To Know The Importance Of DBMS In Managing Data And Information Efficiently.
• To Understand And Apply Basic Input/Output Commands:
• To Apply Arrays In Foxpro With Real-World, Meaningful Examples To Store And Manipulate
Data.
• To Learn Looping Structures:
• To Work With Conditional Branching:
• To Implement Conditions To Execute Code Based On Conditions.
• To Learn Nesting Of Conditional Statements.
• To Understand And Use Character And String Functions:
• To Learn Numeric Functions:
• Work With Date And Time Functions:

Course Outcomes:After Completion Of The Course, Learners Will Be Able To:

• Gain A Fundamental Understanding Of Database Management Systems (DBMS), Including How
They Manage And Manipulate Data Efficiently.
• Develop The Ability To Use Essential Input/Output Commands
• Proficient Use Of Operators And Symbols:
• Understand And Apply The Concept Of Arrays Through Meaningful Examples, Handling Multiple
Data Elements In Programs.
• Efficient Use Of Looping, Conditional, And Branching Commands:
• Apply Character, String, Numeric, And Date/Time Functions
• Gain Familiarity With The Usage Of SET Commands
• Debugging And Code Optimization:
• Learn Techniques For Writing Clear, Efficient, And Error-Free Code Through Practical Use Of
Debugging Commands And Environment Setup.
Apply The Skills Acquired To Develop Simple Applications, Perform Data Manipulation, And
Execute Command-Driven Programs In Real-World Scenarios.

Page | 30
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
INPUT/OUTPUT, INITIALIZING, ASSIGNING OTHER COMMANDS
• Concept Of DBMS
1 • ?, ??, ???, *, &&, Note, =, Clear 15
• Accept, Input, Store, Wait, @ Say ... Get [Picture, Range,Valid, Default]
• Array With Meaningful Example
LOOPING, CONDITIONAL AND BRANCHING COMMANDS
• For ... End For
2 • Do While .... Enddo, Exit, Loop 15
• If ... Else ... Endif (Also Nesting)
• Do Case ... Endcase
LIBRARY FUNCTIONS
• Character, String And Other Functions : Chr(), Asc(),
Val(), Left(), Right(), Str(), Substr(), Len(), Lower(),
Upper(), Ltrim(), Rtrim(), Alltrim(), Stuff(), Isupper(),
3 Islower(), Isalpha(), Isdigit(), Soundex(),Proper() 15
• Numeric Functions : Abs(), Between(), Ceiling(), Floor(),
Int(), Min(), Max(), Mod(), Round(), Sqrt(), Rand(), Sign()
• Date And Time Functions : Date(), Time(), Day(), Dow(),
Month(), Year(), Dtoc(), Ctod(), Cdow(), Cmonth()
SET COMMANDS
• Alternate, Bell, Carry, Century, Confirm, Color To,
4 15
Console, Date, Default, Decimal, Device, Delimiters,
Exact, Fixed, Print, Safety, Talk, Mark

Reference Books
1. Foxpro 2.6 For DOS And Windows Developer's Guide Author: Miriam Liskin
2. Using Foxpro 2.6 For Windows Author: Lisa Slater
3. Foxpro 2.6 Programming Guide Author: John J. Viescas
4. Foxpro 2.6 Power Programming Author: Scott Stewart
5. Mastering Foxpro 2.6 Author: Charles Siegel
6. Foxpro 2.6 For Windows And Macintosh Programming Author: Rick Schumer
Note: Use The Latest Edition Of The Books.

Page | 31
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
Course Level 5.5 Internal Marks 50
Programme B.Com External Marks 50
Semester V Practical Internal 00
Category of Course Minor-5 (Any One) Practical External 00
Prac.External Exam
Course Credit 4 00
Duration
Teaching Hours 60 Total 100
Course Code Exam Duration 2 hours
Course Title ADVANCE BUSINESS STATISTICS – 5

Course Objectives:
To equip students with the various statistical tools

Course Outcomes: By the end of the course, students will be able to:
After completion of the course, learners will be able to:
Awareness of statistical methods application in real life.

Teaching Pedagogy: Interactive Classroom Session, Group Discussion, Seminar, Case Study, Problem-
Solving-Based Learning, Performance-Related Tasks, Fieldwork, Or Any Other Methods Can Be Used.
Multimedia Device And Other Relevant Tools Of ICT Should Be Used To Make The Teaching And
Learning Process Effective And Interesting.

Unit Teaching
Syllabi
No. Hours
LINEAR PROGRAMMING PROBLEMS (ONLY THEORY)
- Meaning and uses of L.P.P.
- Assumptions and limitations of L.P.P.
1 - L.P.P. as an optimization technique 15
- Formation of L.P.P.
Terminologies: - Objective function, Constraints Solution, Feasible
Solution, Optimum Solution, Slack and Surplus Variables.
LINEAR PROGRAMMING PROBLEMS – 1 (GRAPHICAL METHOD)
• Method of solving L.P.P.
2 15
• Graphical Method
Related Examples and Problems
LINEAR PROGRAMMING PROBLEMS – 2 (SIMPLEX METHOD)
• Simplex Method only for maximization case and Involving Two Variables
(without Derivatives)
3 15
• Simplex Method only for maximization case and Involving Three Variables
(without Derivatives)
Related Examples and Problems

Page | 32
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
TRANSPORTATION PROBLEMS AND THEORY OF ESTIMATION
(ONLY THEORY)
• Techniques of O.R.
• Transportation Problems
o North – West Corner Rule
o Vogel’s Method
Related Examples
• Population and Population size
4 • Sample and Sample size 15
• Sampling and Sampling Method
• Main Objects of Sampling
• Parameters and Statistics
• Sampling Distribution, Central Limit Theorem
• Standard Error and its Uses
• Meaning of Statistical Inference
Point Estimation and Interval Estimation
Note: The Topics And Sub-Topics Of The Course Shall Be Discussed In Context To Actual
Accounting Practices Of Leading Corporate Houses Within And Outside India.

Reference Books
1. Statistics By B.S.Sancheti and V.K.Kapoor
2. Fundamentals of Mathematical Statistics By V.K.Kapoor and S.C. Gupta
3. Problems in Operations Research By P.K.Gupta and Manmohan
4. Operations Research Problems and Solutions By V.K.Kapoor
5. Operation Research By Kanti Swarup,P.K.Gupta and Manmohan

Page | 33
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
INTERNAL EVALUATION SCHEME
NO Particulars Marks
1 Mid Semester Exam (Mandatory) 25
2 Class Test 05
3 Open book exam/test 05
4 Open note exam/test 05
5 Self-test/ Online test 05
6 Essay/Article writing 05
7 Quizzes/Objective test 05
8 Class assignment 05
9 Home assignment 05
10 Reports Writing 05
11 Research/Dissertation 05
12 Case Studies 05
13 Viva/Oral exam 05
14 Group Discussion 05
15 Role Play 05
16 Paper presentation/Seminar 05
17 Language Lab work 05
18 Interview 05
19 Craft work 05
20 Co-curricular work 05
21 Field Assignment 05
22 Poster Presentation 05
23 Attendance 05
24 Project Work 05
Total 50
Note: Sr.No.1 is mandatory. Select any five from Sr.No.2 to 24. Each Contains five marks. Student
should secure 18 Marks for passing in internal Exam.

Page | 34
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Major/Minor
Syllabus of B.Com (Honors) as per NEP-2020
Faculty of Commerce & Banking
Effective from June 2025
Subject: B.Com
SEMESTER-V
PAPER STYLE:

EXTERNAL ASSESSMENT BY UNIVERSITY

Que. No. Particulars Marks

Question-1
(From Unit One)
Que-1 OR (10)
Question-1
(From Unit One)
Question-2
(From Unit Two)
Que-2 OR (10)
Question-2
(From Unit Two)
Question-3
(From Unit Three)
Que-3 OR (10)
Question-3
(From Unit Three)
Question-4
(From Unit Four)
Que-4 OR (10)
Question-4
(From Unit Four)
Question-5
(From Unit 1 - 4)
OR
Que-4 (10)

Question-5
(From Unit 1 - 4)

Page | 35