B. COM. PART-II
BC-401: ADVANCED FINANCIAL ACCOUNTING
1. Company Accounts, Issue of Shares, Bonds, over subscription, Refund. Issue of Bonus and right shares.
2. Preparation of final accounts under Companies Ordinance 1984. Dividends and the payment thereof.
3. Ratio Analysis: Solvency, Profitability, Efficiency, Marketability.
4. Branch accounts.
5. Departmental Accounts.
6. Hire Purchase, Installment Sales.
7. Mergers, acquisitions and changes in financial structures, Valuation of Goodwill and
Shares.
8. Liquidation of Joint Stock Companies.
9. Consignments & Joint Ventures Accounts.
10. Contract Accounts.
BOOKS RECOMMENDED (Latest Editions)
1. Meigs and Johnson, Advanced Accounting, McGraw Hill.
2. Karrenbrock and Simon Advanced Accounting, South Western Publication Co.
3. Karrenbrock & Simon, Intermediate Accounting, Southwestern Publication Co.
4. M.A. Ghani, Advanced Accounting, Sulman Publication, Lahore.
5. Aftab Ahmad Khan, Advanced Accounting, Orient Publishers, Karachi.
6. Nisar-ud-Din, Advanced Accounting, Lahore.
7. Uzair Hassan, Advanced Accounting, Karachi.
8. Carter, Advanced Accounts, Pitman Publishers, London.
9. Rup Ram Gupta, Advanced Accounting, Agra Book Store.
10. Jamshed R. Batliboi, Typical Problems in Advanced Accounting, The standard
Accountancy publications, Bombay.
11. Hrishikesh Chakraborty, Advanced Accounting, Oxford University Press, Dehli.
12. Shukla & Grewal, Advanced Accounts, Union Book Stall, Karachi.
13. Muhammad Muinuddin Khan, Advanced Accounting, Ideal Library. Dhaka.
14. Arnold J. Pahler, Advanced Accounting, Concepts and Practice, The Dryden Press.
BC-402: AUDITING
Introduction: Definition Scope and Objects
Internal Control: Internal Audit, Internal Check, Internal Control for cash, purchases, store and sales departments.
Kinds of Audit: Continuous, Final and Interim audit. Audit Program, Test checking, Audit Working Papers, Audit Note Book.
Vouching: Techniques and Applications. Verifications: Verification of Assets and Liabilities. Auditors in Pakistan: Appointment, rights, duties and liabilities.
Audit Reports: Statutory, Prospectus, Annual, Unqualified and Qualified reports.
Specialized Audit: Audit of Textile, Sugar, Bank, Newspaper Cement and Insurance
Companies.
Audit of computerized Accounting Records
Investigation: Meaning, difference with audit, Detection of Frauds.
BOOKS RECOMMENDED (Latest Editions)
1. Khawaja Amjad Saeed, Auditing, Accountancy & Taxation Services Institute, Lahore.
2. Muhammad Irshad, Auditing Naveed Publication, Lahore.
3. Zafar M. Zaidi. Auditing.
4. Meigs & Larson Principles of Auditing. University of Congress, Richard, D. Irwin.
5. Attwood and Stein, N.D.de Paula's Auditing, Principles and Practice. Pitman Publishing
Ltd., London.
6. Emile Woolf, Auditing Today, Prentice Hall International.
7. Wanda A. Wallace, Auditing Macmillan Publishing Companies, New York.
8. Kamal Gupta, Contemporary Auditing, Tata McGraw-Hill Publishing Company Limited, Delhi
9. Muhammad Aslam Khan, Refresher Course on Auditing, S.A. Salam Publications, Lahore.
BC-403: BUSINESS COMMUNICATION
1. Importance of Business Communication: Introduction, Importance.
2. The Process of communication and Miscommunication: Elements of communication, General Communication, Concepts and Problems, Non-verbal Communication.
3. Principles of Business communication: Completeness, Conciseness Consideration, Concreteness, Clarity, Courtesy, Correctness.
4. Process of Preparing effective business messages: Steps in planning effective business messages, Basic organizational plans, Beginning and endings, composition of the message.
5. Direct Requests: Organizational plan, Inquires, Claims and requests for adjustments, Request regarding routine business, Invitations, Orders, Reservations Letters.
6. Good news and Neutral Messages: Favourable replies to the request.
7. Bad news messages: The right attitude, Plan for bad news messages, Unfavourable replies to request.
8. Sales Letters: Solicited sales letter, Unsolicited sales letter.
9. Collection Messages: Right attitude for effective collections, Collection stages.
10. Official letters: Parts and composition.
11. Business Reports: Meaning and 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 - Descript ion and
Methodology, Listening - Descript ion.
14. Successful Informative Speaking: Purpose, Kinds, Organization and Outlines of the
Informative Speech.
BOOKS RECOMMENDED (Latest Editions)
1. Herta A. Murphy, Effective Business communication, McGraw Hill.
2. Sh.Atta-ur-Rehman, Effective Business Communication and report writing. Farrakh
Brothers, Lahore.
3. John V. Thill Courtland L. Bouee", Excellence in Business communication, McGraw Hill
Inc.
4. Norman Sigband & David Bateman, Communicating in Business, Scott, Foresman and
Compnay, Glenview. Illinois.
5. Raymond Lesikar & John Pettit Jr, Business Communication, Richard D. Irwin, Inc.
Homewood, Illinois.
6. Chester Wolford & Gretchen Vanneman, Business Communication, The Drvden Press.
Law of Contract
BC-404: BUSINESS LAW
Definitions. Formation of contract. Essentials 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 Contract of sales. Conditions and Warranties effects of the contract of sales. Performance of the contract. Rights of Unpaid seller.
Negotiable Instruments Act
Definitions, Characteristics and Types of Negotiable Instruments. Negotiation, Endorsement. Liabilities of parties. Discharge from Liability.
Carriage of Goods
Common Carrier. Essentials 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, Social Security, Payment of Wages.
BOOKS RECOMMENDED (Latest Editions)
1. A.G. Chaudhry, Mercantile Law in Pakistan. Pakistan Publishing House, Karachi.
2. Khawaja Amjad Saeed, Mercantile Law of Pakistan, Accountancy & Taxation Services
Institute, Lahore.
3. Khalid Mahmud Cheema, Business Law, Syed Mobin Mahmud & Co., Lahore.
4. Govt. of Pakistan. Relevant Acts and Ordinances
5. I.R. Hashmi. A Manual of Mercantile Law.
6. Dr. Avtar Singh, Company Law, Irfan Law Book House, Lahore.
7. Denis Keenan, Smith and Keenan's Company Law, Pitman
BC-405: BUSINESS TAXATION
History of Income Tax Law in Pakistan. Taxation structure and Administration in Pakistan. Income Tax Law. Assessment procedure. Income Tax Problems of Individuals. Partnership and Joint Stock Companies. Computerized I.T. Returns of individuals, partnership and joint stock company, Wealth Tax Structure, Basic Features of Sales Tax and its application.
BOOKS RECOMMENDED (Latest Editions)
1. Khawaja Amjad Saeed. Income Tax Law with Practical Problems. Accountancy and
Taxation Services Institute, Lahore.
2. Muhammad Muazzam Mughal, Income Tax: Principles and Practice., Syed Mobin
Mahmud & Co, Lahore.
3. Muhammad Muazzam Mughal, Sales Tax, Syed Mobin Mahmud & Co. Lahore.
4. Luqman Baig, Income Tax: Problems & Solutions, Karachi.
5. R.I. Naqvi, Inconie Tax Law. Taxation House, Lahore.
6. R.I Naqvi,. Sales Tax Law, Taxation House, Lahore.
7. Govt. of Pakistan. Sales Tax Act.
8. Govt. of Pakistan, Income Tax Ordinance.
9. Luqman Baig, Income Tax Law, Ghazanfar Academy, Karachi.
BC-406: COST ACCOUNTING
1. Meaning, need and importance of Cost Accounting. Distinction between Cost & Financial
Accounting.
2. Elements of Cost; Cost Classification and Costing systems; Cost Accounting Cycle & Costing Techniques.
3. Voucher system and Control Accounts, Factory and General Office books.
4. Job Order Costing and its Cycle.
5. Material Costing and Control.
6. Labour costs Accounting and Incentive Wages Plans
7. Factory Overhead Costing, Accumulation, Application and Departmentalization including variance analysis.
8. Process Costing; including treatment of addition of material in a subsequent Department.
BOOKS RECOMMENDED (Latest Editions)
1. Nisaruddin. Cost Accounting, Aziz. Publishers, Urdu Bazar, Lahore.
2. Matz A., Usry, Cost Accounting, South-Western Publishing Co. Ohio.
3. S. Qavi Ahmad, Cost Accounting.
4. Horngren, Foster & Datar, Cost Accounting, A Managerial Emphasis, South-Western
Publishing Co.
5. Hammer, Carter & Usry, Cost Accounting, South-Western Publishing Co.
6. Jack Gray & Ricketts, Cost and Managerial Accounting, McGraw-Hill Book Company.
7. Brock & Palmer, Cost Accounting, Principles and Applications, McGraw-Hill Book
Company.
8. T. Lucey, Costing.
BC-407: ECONOMICS OF PAKISTAN
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 prospects. 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; Trade agreements.
6. Transport and Communication:
Development of means of Transport and Communication and their role in economic development.
7. Economic Planning, Budgeting and Debts financing.
BOOKS RECOMMENDED (Latest Editions)
1. M. Saeed Nasir. Economic Problems of Pakistan. Ilmi Book House, Lahore.
2. Government of Pakistan. Economic Survey.
3. Government of Pakistan. The Five-year plans.
4. Kh.Amjid Saeed Economy of Pakistan.
5. Parvez Hasan, Pakistan's Economy at the Crossroads, past policies and present imperatives, Oxford University Press, Karachi.
6. Ishrat Hussain, Pakistan the Economy of An Elitist State, Oxford University Press, Karachi.
BC-408
Pakistan Studies
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