BS New Scheme of Study Fall 2023 Final November 18

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University of Poonch Rawalakot, AJK

Faculty of Management, Humanities & Social Sciences
Department of Commerce
Scheme of Studies for BS Commerce, 4 Years Program
Fall 2023 Scheme of study:
S# Category Credit
Course Code Course Title
Hrs.
1st Semester (New Policy 2023)
1 GEN- 3101 Functional English General Education 3
2 GEN - 3102 General Science General Education 3(2+1)
3 GEN-3103 Quantitative Reasoning I General Education 3
4 BSCM-3104 Introduction to Business Discipline specific 3
5 ECO-3105 Economic Theory and Practice Interdisciplinary 3
6 BSCM-3106 Financial Accounting I Discipline specific 3
3rd Semester
13 BC- 411 Business Law 3
14 BC- 412 Business Taxation 3
15 BC- 413 Introduction to Business Finance 3
16 BC- 414 Advanced Accounting-I 3
17 ARAB- 415 Arabic 3
18 BC-416 Business Psychology 3
5th Semester
25 STAT-511 Inferential Statistics 3
26 ECO- 512 Managerial Economics 3
27 BC- 513 Financial Management 3
28 BC- 514 Principles of Marketing 3
29 BC- 515 Principles of Management 3
30 BC- 516 Corporate Social Responsibility 3
7th Semester
37 BC- 611 E-Commerce 3
38 BC- 612 Investment and Portfolio Management 3
39 BC- 613 Operations Management 3
40 BC- 614 Organizational Behavior 3
41 BC- 615 Corporate Governance 3
42 BC- Elective-II 3
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Elective Courses
Finance
S# Code Course Title Credit Hrs
6 BC-673 Analysis of Financial Statements 3
10 BC-683 International Finance 3
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University of Poonch Rawalakot

BS Commerce, Semester 1st
Course Outline
Course Code GEN: 3101
Course Title Functional English
Credit Hrs: 3(3-0)
Course Objectives: The course is developed to enhance the language skills and critical thinking
of students by
● Enabling them to correct use of grammar and language structures
● Enabling them to communicate effectively
Course Contents:
Grammar:
▪ Basics of grammar
▪ Parts of speech and their use in communication
▪ Sentence structure
▪ Correct use of Tenses
▪ Active and passive voice
▪ Practice in unified sentences (unity and coherence)
▪ Analysis of Phrase, Clause and sentence structures
▪ Transitive and Intransitive Verbs
▪ Punctuation and Spellings
Reading skills:
▪ Comprehension skills
▪ Literal understanding of text, reading between lines (interpret text), reading beyond lines
( to assimilate, integrate knowledge)
▪ Answers to the questions on a given text
Discussion:
▪ General topics and everyday conversation (topics for discussion to be at the discretion of
the teacher keeping in view the level of the students)
▪ Introducing ourselves, describing things, recounting past events, agreeing and
disagreeing, compare and contrast
Listening:
▪ To be improved by showing documentaries/ films carefully selected by subject teacher
▪ Listening and note taking
Translation Skills:
▪ Urdu to English
Writing Skills:
▪ Paragraph Writing
Basic structure of paragraph and guidelines for writing an effective paragraph
Speaking Skills:
▪ Presentation Skills
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▪ Introduction (types of presentation, structure of presentation)

▪ Prepared and unprepared talks
Note: Extensive reading is required for vocabulary building
Recommended Books:
1. Functional English
a) Grammar
1. Practical English Grammar by A. J. Thomson and A. V. Martinet. Exercises 1.
Third edition. Oxford University Press. 1997. ISBN 0194313492
2. Practical English Grammar by A. J. Thomson and A. V. Martinet. Exercises 2.
Third edition. Oxford University Press. 1997. ISBN 0194313506
b) Writing
1. Writing. Intermediate by Marie-Christine Boutin, Suzanne Brinand and Francoise
Grellet. Oxford Supplementary Skills. Fourth Impression 1993. ISBN 0 19
435405 7 Pages 20-27 and 35-41.
c) Reading/Comprehension
1. Reading. Upper Intermediate. Brain Tomlinson and Rod Ellis. Oxford
Supplementary Skills. Third Impression 1992. ISBN 0 19 453402 2.
d) Speaking
1) Ellen, K. 2002. Maximize Your Presentation Skills: How to Speak, Look and Act on
Your Way to the Top
2) Hargie, O. (ed.) Hand book of Communications Skills
3) Mandel, S. 2000. Effective Presentation Skills: A Practical Guide Better Speaking
Mark, P. 1996. Presenting in English. Language Teaching Publications
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Course Outline
Course Code GEN-3102

Course Title General Science
Credit Hrs::3(2+1)
Objectives:
 Understand scientific concepts
 Differentiate between scientific products and scientific processes
 Understand the underlying principle of science education
Course Outline
Unit I:
Observations 1.2. Hypothesis 1.3. Theory
Unit II:
 Types of matters
 Atomic theory of Matter
 Elements and Compounds
 Mixtures and Solutions
 Force
 Motion
 Speed, Velocity and Acceleration
 Laws of Motion
 Light and splitting of its into its color and various phenomena associated with light
i.e., refraction
Unit III:
 Energy and Work ,
 Types of Energy ,
 Conversion of Energy from one form to another
 Law of conversation of energy
Unit VI:
 Structure of animal and plant cell
 Cell division
 Cell Theory
Unit V:
 Blood circulatory system ,
 Digestive system ,
 Reproductive system ,
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 Execratory system
Unit VI:
 pH
 Acids
 Bases
 Difference between metals and non metals
 Formulae of different compounds
 Extraction of Metals from its ore
 Alloys
 Rusting and corrosion
Unit VII: A brief description of planets of solar system
Lab:
 Finding pH of samples by using pH paper
 Studying the properties of acids and bases on the basis of their reaction with metals and
nonmetals
 Experimentally show that carbon dioxide is given out during respiration
 Tracing the path of ray through prism
 Tracing the path of a ray of light through a slab .Measure angle of incidence and
refraction
 Onion peel experiment
Text books
 General Science text book for class 8th and 10th Punjab Text book Board Lahore
 Recommended Books
 Agha Khan University Examination Board (2002) General Science IX- X (based on National
Curriculum 2002). Karachi: AGKEB. William Lewis
Eikenberry (2008) The teaching of general science, The University of Chicago Press
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Course Outline
Course Title: Quantitative Reasoning-I
Course Code GEN-3103 Credit Hrs: 3(3-0)
Course Description:
Quantitative reasoning 1 is an introductory level undergraduate level course that focuses on the
fundamentals related to quantitative concepts and analysis. The course is designed to familiarize
students with the basic concepts of mathematics and statistics and to develop students abilities to
analyze and interpret quantitative information. Through a combination of theoretical concepts
and practical experiences , this course will also enable students cultivate their quantitative
literacy and problem solving skills while effectively expanding their academic horizon and
breadth of knowledge of their specific major/ field of study.
Course Learning Outcomes: By the end of this course, students shall have:
1. Fundamental numerical literacy to enable them work with numbers, understand their meaning
and present data accurately.
2. Understanding of fundamental mathematical and statistical concepts
3. Basic ability to interpret data present in various format including but not limited to tables,
graphs, charts and equations etc.
Course Contents:
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Recommended Books:
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Course Title Introduction to Business

Course Code BSCM-3104
Credit Hours 3(3+0)
Course Description
The main purpose of this course is to make the fresh students in the field of business studies able
to understand the concept and comprehensive views on business and allied activities. The
understanding of basic role of business in our society requires exploration into various areas.
Course Objectives:
The student will be able to:
Explain what a business is and how it operates in a free market system.
Identify and explain the three basic forms of business ownership. Identify the levels of
management and skills required for managerial success.
Describe the concept of human resource planning and outline the major steps involved in the
process.
Learning Outcomes:
After completion of the course students able to understand;
 The concepts of enterprise and business administration.
 Explains the environment of the business.
 Tells about types of companies.
 Knows about the business history
 Lists the objectives of a business
Recommended Textbook (Latest Available Edition)
Business, 8th Edition, Ricky W. Griffin and Ronald J. Ebert.
 Jeff Madura, Introduction to Business, 3rd Edition.

 Grauer, Robert T. & Barber, Maryam (2000) Exploring Office XP, Volume 1. Prentice
Hall Publishers
 Introduction to Business by Professor M.Saeed Nasir
Reference Material
 Recommended Book: Global Business Today, 4th Edition, Charles W. L. Hill
 Case Studies of National and International Exposure.
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Assessment Instrument with Weights

Quizzes 05% (Internal Evaluation out of 20%)
Class Assignments 05% (Internal Evaluation out of 20%)
Mid-term 30%
End-term 60%
S.No. Weeks Topics Covered Signature
Definition Business, Industry,Trade & Commerce.
st
1 1 Principles of Business Organization.
Qualities of Businessman.
Functions of a Business.
2 2nd Nature & Scope of Business Organization.
Prerequisites of a Business.
Types of Business Ownership.
Sole proprietorship & its Characteristics.
3 3rd
Advantages & Disadvantages of sole
proprietorship.
Partnership Business & its characteristics.
th
4 4 Advantages & Disadvantages of partnership.
Kinds of partners.
Partnership Agreement.
5 5th Registration process of a firm.
Importance of Registration.
Joint Stock company & its features.
6 6th Advantages of JSC.
Disadvantages of JSC.
Private Ltd Co.,
7 7th
Public Ltd Co.
8 8th Mid TermExam.
Difference B/w Public & Private Co.
9 9th Promotion of Joint Stock Co.
Distinguish B/w Partnership, Private Ltd & Public
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Ltd Co.
Memorandum of Association.
th
10 10 Articles of Association.
Prospectus.
Difference B/w Memorandum & Articles of
11 11th Association.
Share Capital & its Kinds, Various classes.
Debentures & its kinds.
12 12th
Difference B/w Share & Debenture.
Company Management,
13 13th Functions & responsibilities of Directors, &
Powers of Directors .
Duties of Secretary.
14 14th
Different ways of winding up of joint Stock Co,.
Modarba & Musharika.
15 15th
Co-Operative Society & its Principles.
Advantages & Disadvantages of Co-operative
society.
16 16th Kinds of Co-operative Society.
Difference B/w Co-operative society & Joint stock
Company.
17 17th Terminal Exam.
Semester Course Activities

 Sharing of any business news by the students in each lecture class.
 Presentations of the case studies given by the instructor.
 Class activities based on the business terminologies taught to the students.
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Course Title: Economic Theory and Course Code: ECO-3105
Practice
Teacher’s Name: Credit Hours: 3(3+0)
Course Description
This course aims at giving students knowledge about the working of a mixed economy at the
aggregate level under pinning of aggregate output and income determination, key macro-
economic problems and major policy debate.
Course Objectives:
The basic objectives are extended to find out how the disciplines of national income,
macroeconomics in closed and open economy, macroeconomic stabilization policies, macro-
economic components (consumption, saving, private investment, interest etc.), public finance,
money, and banking link up with conventional macroeconomics
Learning Outcomes:
At the end of this course, students will be able to:
1. To become familiar with and readily use economic terminology.
2. To learn about the analytical approach economists take to the problem of scarcity.
3. To gain an intuitive understanding of macroeconomic theory and application.
4. To acquire better critical thinking skills through the analysis of present-day economic issues.
5. To provide a foundation for possible careers in business, government, academic or other
sectors.
6. To develop a conscious recognition of economics in the world around us.
Recommended Textbook (Latest Available Edition)
 Dornbusch and Fischer Macroeconomics, McGraw Hill, New York. (Latest Edition).
 Mc Connell & Brue, Economic, Mc Graw Hill, INC (Latest Edition).
 Muhammad Hussain Choudhry, Economic Theory Volume 2, Caravan Book House,
Lahore 2002.
 Samuelson and Nordhaus, Economics, McGraw Hill, New York. (Latest Edition
 Kennedy, P. Macroeconomic essentials: understanding economics in the news. 3ed
edition Cambridge, MA
Reference Material:
Students can use following references for understanding the concepts
 Ruffin & Gregory, Principles of Economics, Scott, Foresman &Company.
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The assessment framework for the judgment of students is comprised of
 Midterm 30%
 End term 60%
 Internal evaluation 10%
Theinternalevaluationiscomprisedof4assignments, 4bestquizzesoutofsix, class
participation, attendance, and final project.
Course Content / Weekly Plan
Week No. Lecture No. Topic Assignments Quiz
Week Lecture Introduction about course/policies and
01 procedures.
01 Lecture Concept of GDP
02 Approaches to measure GDP
Lecture Aggregate Demand and supply

03
Week Lecture Measuring inflation
02 04 Measuring unemployment
Lecture Explaining business cycle, its phases , Assignment 01

05 cause and types
Lecture . Defining money
06 M1 , M2 and M3 money supply
Week Lecture Functions of money.

03 07
Lecture Inflation and its types
08
Lecture Causes of inflation
09
Week Lecture Quantity theory of money
04 10
Lecture Monetary policy and inflation
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Lecture Stagflation
12
Week Lecture Philip curve Quiz 01
05 13
Lecture Concept of exchange rate
14
Lecture Types of exchange rate
15
Week Lecture Concept of Balance of payment Assignment 02
06 16
Lecture Determinates of balance of payment
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17
Lecture Monetary policy under fixed exchange
18 rate
Week Lecture Purchasing power parity (PPP)
07 19
Lecture Purchasing power parity and interest rate Quiz 02
20 parity
Lecture Monetary policy vs fiscal policy
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Week 08
MID TERM EXAMS
Week Lecture Basic concept of utility , scarcity , goods and Assignment
09 25 services 03
Lecture Law of demand , Determinants of demand
26
Lecture Law of supply, Determinants of supply
27
Week Lecture Shift in demand and supply
10 28
Movement in demand and supply
Lecture Elasticity of demand
29
Elasticity and revenue
Lecture Analysis of cost (FC, VC AC, MC) Quiz 03
30
Week Lecture Competitive market structure
11 31
Lecture Concept of GDP, GNP, NDP
32
Lecture Personal income , disposable income
33
Week Lecture Investment Assignment
12 34 Types of investment 04
Lecture Determinant‟s of investments
35
Lecture Investment demand curve
36
Week Lecture Shifts in investment demand curve
13 37
Lecture Consumption function and determinants
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Lecture Saving function
39
Week Lecture Marginal propensity to consume and average
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14 40 propensity to consume
Lecture Marginal propensity to save and average

41 propensity to save.
Lecture Elasticity in case of supply Quiz 04
42
Week Lecture Cross elasticity
15 43 cross price elasticities
Lecture Income elasticities
44
Lecture .Revision
45
Week Lecture Project & Presentation
16 46
Lecture Project & Presentation
47
Lecture Project & Presentation
48
Week Terminal Exam
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Course Title: Financial Accounting I Course Code =BSCM-3106

Course Instructor:
CREDIT HOURS: 03
Course Outline and Break-Up
COURSE DESCRIPTION/OBJECTIVE
The primary aim of Financial Accounting is to provide students with an introduction to the
process and function of financial reporting. Whilst a large proportion of the course is aimed at
understanding accounting as a process, taking a preparer‟ perspective, we will also seek to
develop an understanding of the importance of the role of accounting in today‟s society.
LEARNING OUTCOMES
After studying this course the student will be able to understand:

1. The language of accounting and financial reporting;
2. Complete Accounting Cycle
3. Preparation and the role of Journal, Ledger and subsidiary books
4. Preparation of balance sheet, profit and loss account and cash flow statement.
RECOMMENDED TEXT BOOKS
1. M.A Ghani latest Edition, Principles of Accounting

2. Meigs and Meigs, Accounting for Business Decision, 9th Edition/Latest Edition
3. Williams, Haka, Bettner: Financial & Managerial Accounting, Latest Edition, Prentice
Hall
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REFERENCE MATERIAL: Students can use the following reference books for understanding
the concepts
1. Professor Muhammad Ammanullah Khan: Financial Accounting, Latest Edition
2. Frank Wood‟s: Business Accounting 1, Eleventh Edition
3. Sohail Afzal: Accounting, Latest Edition
ASSESSMENT WITH WEIGHTS

 Midterm 30%
 End term 60%
The internal evaluation is comprised of 2 assignments, 2 best quizzes, class
participation, attendance and final project.
COURSE CONTENT
ASSIGNMEN
WEEK LECTUR# TOPICS QUIZES
TS
Week Lecture 1 INTRODUCTION
01 Lecture 2  Book keeping
Lecture 3  Important terms in
accounting
Week Lecture 4  Double entry book
02 Lecture 5 keeping
Lecture 6  Advantages of double
entry book keeping
 Disadvantages of
double entry book
keeping
 Single entry vs. Double
entry
 Advantages over single
entry system
Week Lecture 7 Accounting and its role
03 Lecture 8  Accounting definition
Lecture 9 and meaning
 Branches of accounting
 Functions of
accounting
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 Accounting system
 Usersof accounting
information
Week Lecture 10  Book keeping vs.

04 Lecture 11 Accounting
Lecture 12  Accounting cycle
Accounting principles & A#1
accounting equation
 Accounting principles
 Accounting
assumptions
Week Lecture 13  Accounting equation
05 Lecture 14  Effects of transaction
Lecture 15 on accounting equation
 Practice Problems &
Exercises
Q#1
Nature of accounts & rules of
debit & credit
 Account
 Classification of
accounts
Week Lecture 16  Rules of debit& credit
06 Lecture 17  Practice Problems &
Lecture 18 Exercises
 The Journal
Week Lecture 19  Practice Problems &
07 Lecture 20 Exercises
A#2
Lecture 21  Practice Problems &
Exercises
 The Ledger
Lecture 24  Practice Problems &
Exercises Q#2
 Preparing Trial Balance
Exercises
Week MID TERM
09 Lecture 25 Preparation of Financial
Lecture 26 Statements
Lecture 27  Preparing Profit and
Loss Account
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Exercises
 Preparing Balance
Sheet

Lecture 30 The adjusting and closing Q#3
entries
Week Lecture 31  Need for Adjusting

11 Lecture 32 Entries
Lecture 33  Types of Adjusting
A#3
Entries
 Recording adjusting
entries
Lecture 36  Preparing adjusted trial
balance
Exercises
 Recording closing
entries
Lecture 39  Preparing post-closing
trial balance
Exercises
Week Lecture 40  Preparing work-sheet
 Preparation of Q#4
Financial Statements
Exercises
Week Lecture 43 Cash and temporary
15 Lecture 44 investment
Lecture 45  Nature and
Composition of Cash
 Cash Management and
Control
 Maintaining Bank
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Account
 Bank Reconciliation
Exercises
Week Lecture 46  Short term investments
A#4
Exercises
TERMINAL EXAM
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BS Commerce, Semester 3rd
COURSE OUTLINE
Course Title: BUSINESS LAW Course Code: BC-411

Credit Hours: 3+0
Course Instructor:
Prerequisites:
Textbooks (or Course Materials) with Edition

 Mercantile Law by M.C.Shukla
 Law of Contracts by Nyazee
 Contract Act 1872 by D.F.Mulla
 Partnership Act 1932by D.F.Mulla
 Negotiable Instruments Act 1881 by Khargamwala
 Sales Act 1930by D.F.Mulla
 Company Law 1984 by Muzammil
 Labour laws
Course Description
The course is designed to study Business related laws for students of Business Administration
degree programmes.
Reference Material
Cases & suits in different acts.
Course Objectives:
The course is designed for studying business from a legal point of view and managing labors under
the umbrella of law. Business and labor laws are the standards and limits in which business and
employees need to be managed.
Course Outcomes:
After studying this course, students will be able to carry on their business/ job
related issues keeping in view the laws and their relevant penalties.
Midterm 30%
End term 60%
Internal evaluation 10% (5 quizzes, 5 assignments).
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Week #Lecture # TOPICS TO BE COVERED

1. CONTRACT ACT 1872
 Difference between Contract and Agreement.
 Offer, Acceptance, Consideration.
 Free Consent. Alteration, Rescission.
1.
2.  Kinds of Contract.
 Remedies for breach of contract.
3.  Discharges of Contract
4.  Contract of Indemnity & Contract of

2.
guarantee.
 Contingent Contract with Wagering Contract.
5. PARTNERSHIP ACT 1932

 Nature of partnership.
 Partnership by status.
 Mode of determining existence of
3. partnership.
 General duties of partner.
6.  Contract Determination of rights and duties
of partners.
 Agreement in restraint.
7. NEGOTIABLE INSTRUMENT ACT 1881
 Negotiable instrument Act 1881.
 Promissory Note.
 Bill of exchange, cheque.
4.
8.  Foreign Instrument
 Instrument payable by demand.
 Parties to note.
 Negotiation.
9. SALE OF GOODS ACT 1930
 Contract of sale .
 Transfer of property as between seller and
buyer.
5.
10.  Performance of the contract
 Unpaid seller
 Seller lien
 Termination of lien.
11. COMPANIES ORDINANCE 1984
6.  Preliminary / Definitions / Incorporation of
Companies
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 Memorandum of Association
12  Articles of Association
 Management and Administration
13.  Winding up
7.
14.  Revision
MID TERM EXAMS
15. FACTORIES ACT 1934
 Preliminary / Definition
 Inspecting Staff
8.
16.  Health & Safety
 Restriction on working hours of adults
17.  Holidays with pay and over time

 Special provision adolescent and children
9.
18.  Penalties and procedure
19. SOCIAL SECURITY ORDINANCE 1965

 Definitions
 Organization
10.
20.  Contribution
21.  Benefits
22. PUNJAB INDUSTRIAL RELATIONS

ORDINANCE, 2010
11.
 Definitions
 Trade Unions
 Application for Registration.
23.  Cancellation of Registration.

 Appeal against Cancellation of Registration.
 Corporation of Registered Trade Union.
12.
24.  Worker‟s Participation and Dispute
Resolution.
 Labor Court
25.  Procedure and powers of labor court.

 Appeal to High Court.
13.
26.  National Industrial Relations Commission
(NIRC).
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 Penalties and Procedure.
27.  Revision
14.
28.  Revision

COURSE OUTLINE
Course Title:Business Taxation Course Code: BC-412
Credit Hours: 3+0 Course Instructor:

Textbooks (or Course Materials) with Edition:
Synopsis of Taxes in Pakistan by Mirza Munawar Hussain, Twenty first edition,
IBP Publications
Course Description:
The course is designed for studying Tax laws for students of MCom classes
Reference Material:
1. Law & Practice of Income Tax (Income Tax Ordinance 2001 Amended up to July 2010)
by: Huzaima & Ikram.
2. Hand of Income Tax (Income Tax Ordinance 2001 Amended up to July 2010) by:
Huzaima & Ikram.
3. Income Tax Rules 2002 Published by Federal Board of Revenue.
4. Synopsis of Taxes in Pakistan By Munawar Mirza (updated version)
5. Income Tax Principles & Practice by : Muhammad Muazzam Mughal.( updated version)
Sales Tax , Federal Excise Act , Custom Act by : Muhammad Muazzam Mughal
Course Objectives:
1. To familiarize the students with the Income and Sales Tax Laws in Pakistan.
2. To introduce to students the important elements and aspects of tax system and
authorities and their limits.
3. To equip the students with necessary skills to deal with the situations concerning the
field of taxation.
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Week # Lecture # TOPICS TO BE COVERED

 Income Tax Ordinance 2001.
 History of Income Tax Law.
1-2  Income Tax Ordinance 2001.
 Scope of Income Tax Law.
 Definitions of different Terminologies u/s 2 (1) to 2(35)
 Definitions of different Terminologies u/s 2 (36) to 2(74).
 Salary and it Features.
3-5.  Scope of Salary Income.

 Assessment of Salaried Person.
 Value of Perquisites.
 Income From Property.
 Non-adjustable amounts received in relation to Buildings.
Mid Term Examination
6-8  Income from Business
9-10
 Speculation Business.
 Assessments of Business Income (Individual & Combined).
 Deductions Allowed / Not Allowed.
 Capital & Revenue Expenditures / Gains.
11-12  Income from Other Sources.

 Exempt Income.
 Legal Provisions & Time frame regarding Furnishing of Income Tax Returns
13-14  Extension / Notice of Furnishing Income Tax Return.

 Assessments / Provisional Assessments Amendments of Assessments
15-16  Deduction of Tax at Source / Recovery of Taxes.
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 Advance Tax & its Time Frame.

 Self Assessment Scheme & its Scope.
 Requirements of a Return Under Self Assessment Scheme
END TERM EXAMS

COURSE OUTLINE
Course Title: Introduction to Business Finance

Course Code: BC-413
Credit Hours: 3+0
Objective
Business Finance course encompasses the entire business activity in practical life. Introduction to
Business Finance is a basic course which is introduced assuming that the students do not have any prior
knowledge of business finance.
The course has been developed to provide basic knowledge about the principles, concepts, and
terminologies which are applicable to the current business practices. This course will help students
develop knowledge and understanding of finance and its methods for analyzing the benefits of various
sources of finance. Further it will be possible for students to learn capital investment opportunities and
application of financial technologies for business planning and control.
Course Contents INTRODUCTION TO FINANCE
1. An overview of Finance
1.1 Scope of Finance and its Career Opportunities

1.2 Alternative form of Business Organization
1.3 Finance in the organizational structure of the firm
1.4 Managerial Actions to Maximize Shareholders Wealth
1.5 Functions of a Finance Manager
2. The Financial Environment: Markets, Institutions, and Interest Rates
2.1 The Financial Market

2.2 Financial Institutions
2.3 The Stock Market
2.4 The cost of Money
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2.5 Interest Rate Level

2.6 The Determinants of Market Interest Rates
FUNDAMENTAL CONCEPTS OF FINANCE
3. Time Value of Money
3.1 Future Value Concept

3.2 Present Value Concept
3.3 Future Value of an annuity
3.4 Present Value of an annuity
4. Risk and Return
4.1 Investment Return

4.2 The Trade-Off between Risk and Return
4.3 Risk in Portfolio Context
5. The Impact of Operating and Financial Decisions on the Firm
6.1 Operating Leverage

6.3 Financial Leverage
6.4 Combined or Total Leverage
6. The Framework of Financial Planning
7.1 Short-Term Financial Planning

7.2 Long-Term Financial Planning
MID TERM EXAMINATION
INVESTING IN LONG-TERM ASSETS
7. The Cost of Capital
8.1 Basic Definition

8.2 Cost of Debt
8.3 Cost of Preferred Stock
8.4 Cost of Retained Earning
8. The Basic Concept of Capital Budgeting
9.1 Importance of Capital Budgeting

9.2 Generating Ideas for Capital Budgeting
9.3 Project Classification
9.4 Capital Budgeting Decision Rules
9.5 Comparison of NPV and IRR Methods
WORKING CAPITAL MANAGEMENT
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9. Working Capital Management
10.1 The importance of Working Capital

10.2 Short-term Financial Decisions and Value Maximization
10.3 Why Current Assets and Current Liabilities are Required
10.4 Deciding on an Appropriate Working Capital Policy
10. Cash and Near-Cash Item Management
11.1 The Efficient Collection and Disbursement of Operating Cash

11.2 The Optimal Level of Operating Cash Balance
11.3 Investment Excess Cash in Marketable Securities
11.4 Evaluating Cash Management Strategies
11. Accounts Receivable and Inventory
12.1 Managing Accounts Receivable

12.2 Managing Inventory
12.3 Monitoring of Accounts Receivable, Aging and Collection Schedules
12. Cash and Near-Cash Item Management
13.1 General Consideration in Current Liabilities Management

13.2 Sources of Short-term Credit
Recommended Books
1. Houston and Brigham, Financial Management, Theory and Practice, (Tenth International
Edition), Harcourt Brace College Publishers. 2004.
2. Rao Ramesh K. S., Fundamentals of Financial Management, (Latest International Edition)
Maxwell Macmillan. 1989.
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COURSE OUTLINE
Course Title: Advance Accounting-I

Course Code: BC-414
Credit Hours: 3+0
Course Instructor:
Pre-Requisite: Financial Accounting

Objectives
Preparation of Financial Statements of Companies in accordance with statutory requirements of

Companies Ordinance and International Financial Reporting Standards (IFRS) / International
Accounting Standards (IAS) with appropriate notes to a preliminary extent,
 Compute working capital ratios for business sectors.
 Identify and explain Reasons for Profit Appropriation,
 To learn about practical Implication of IAS-16, 18 and 38
 Application and selection of accounting techniques and 53 procedures to specific
circumstances like leases, branches, departmental stores, consignment, joint venture and
construction contracts.
 Prepare accounts and financial statements of joint venture, partnership, branches &
departmental types of businesses.
COURSE OUTLINE
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1 PREPARATION OF FINAL ACCOUNTS UNDER THE PROVISIONS OF

COMPANIES ORDINANCE 1984 AND IFRS/IAS
A. Conceptual Framework concerning Presentation Requirements of relevant IFRSs /
IASs; 4th & 5th Schedule of Companies Ordinance, 1984 as to contents and presentation
of Financial Statements
B. General Trading and Profit and Loss Account, Profit and Loss Appropriation
Account, Concept of „Statement of Comprehensive Income‟, and Balance Sheet
C. Statement of Changes in Owners‟ Equity (with concept of negative Equity) and Cash
Flows Statement (w.r.t. IAS-7)
D. Certain ancillary concepts including Off Balance Sheet Items, Residual Equity etc.
Treatment of the following Items;
i. Issue of Shares viii. Long Term Loans and their current

2.
ii. Cash Dividends Maturity
DE
iii. Right Shares and Bonus Issue ix. Bad Debts & Provisions
PA
iv. Reserves x. Workers Profit Participation Fund
RT
v. Govt. Levies (especially Sales Tax) xi. Workers‟ Welfare Fund
ME
vi. Prior Period Adjustments xii. bank margins and guarantees including
NT
vii. Excise Duty and Sales Tax Commitments and Guarantees
AL
ACCOUNTING
Departmental Accounting an Introduction, Accounting Systems for maintaining Departmental
Accounts, Advantages of Departmental Accounts, Profit and Loss Account, Allocation of
Departmental Expenses, Inter-departmental Transfers – Cost or Market Price Basis, Accounting
treatment of unsold stock with the departments.
3. BRANCH ACCOUNTING
Nature and Operational System of a Branch, Its Comparison with Department, Accounting
Systems for Depended Branches, Independent 54 Branches and Head Office Reconciliation,
Inter-branch Transactions, Issues with Wholesale Branch.
MID TERM EXAM
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4. ACCOUNTING FOR JOINT VENTURE

Nature of Joint Venture Enterprises, Accounting Treatment – When separate books of accounts
are maintained, and When separate books are not maintained, Memorandum Recording Methods,
Profit or Loss Computation .
5. PARTNERSHIP ACCOUNTING
(Selected Topics – Formation, Admission & Goodwill Calculation) Features and Formation of
Partnership, Distribution of Profits among Partners, Changes in Partners‟ Sharing Ratios,
Partners‟ Capitals and their Kinds, Accounting Treatment for Issues on Admission of a Partner,
Calculation of Goodwill under Partnership.
6- Bonds Payable and adjustment
Bonds payables, accounting for bonds, concept of present value, issuance of bond at discount
and premium, year adjustment of bond interest expenses.
7- Work Sheet and its adjustment
Preparation and presentation of working sheet, closing entries and their adjustment in work
sheet.
8- Hire Purchase and Installment System
Hire Purchase system, difference between hire purchase and credit sales, system of accounting
records, accounting record for goods considerable value, analysis of installments, entries in
bonds of hire purchaser and vendors, depreciation adjustment default and repossession.
Recommended Texts:
1. International Accounting Standards (IAS) and International Financial Reporting Standards
(IFRS) Latest Edition by ICAP 2.
Kieso, Weygandt, and Warfield (Latest Edition) Intermediate Accounting, Latest Edition Wiley
Higher Education.
3. Javed H. Zuberi , “Advanced Accounting”, Latest Edition, Petiwala Book Depot.
4. An Insight into IFRSs by Mohyuddin Tahir
5- Financial Accounting Meigs and Meigs
6- M.A Ghani , Advance Accounting
7- Sohail Afzal . Advance Accounting
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55 Recommended Texts: 1. Gateway to IFRS Latest Edition 2. Mukherjee A. Hanif, “Modern

Accountancy”, Volume I & II. Latest Edition.

COURSE OUTLINE
Subject: Arabic Course Code: ARAB-415

Credit Hours: 3+0
Textbooks (or Course Materials) with Edition.

Speak Arabic book 1,2
Arabic for Beginners 1,2,3
Basic Arabic Grammar.
Course Description.
1.Parts of Speech.
This section would introduce the students about the basic parts of speech used in
language.
2.Introduction of Noun and Preposition.
Students woud be able to know about the basic parts of speech in Arabic Language.
3.Introduction and Forms of Verb.
This section would introduce yhe students about fourteen form of Arabic verb including
refrence of Past tens.
4.Dailogue.
Throgh this section the students would be able to apply Arabic vocablory in daily routine
life.
5.Vocablory on different Topics.
The students would be able to aware about different accessories‟ of daily life.
Reference Material,
 Text books
 Handouts
Course Objectives:
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1. To aware students about the advance knowledge of Arabic Language.

2. By using managerial framework, explain how Arabic language can be used in to
Business practices.
3. Provides an overview of the concepts, process, and best practices associated with
Arabic language.
4. Prepear students to convay the basic ideas in Arabic language.
Course Outcomes:
1. Would be able to understand the basic concepts of Arabic.
2. Would have a n extensive knowledge of Arabic Vocablory.
3. Would be able to express their ideas in Arabic Language.

Midterm 30%
End term 60%
Internal evaluation 10% (5 quizez, 5 assignments, ).
Week # Lecture# TOPICS TO BE COVERED

1. Introduction, Arabic Alphabets
1.
2. Parts of Speech, Verb, Noun, Preposition.
3. Noun, Singular, Dual, All Types
2.
4. Introduction and drill of Arabic Prepositions.
5. Introduction of Verb, Past and Present
3.
6. Fourteen forms of past Verb, vocabulary of Body parts
4. 7. Dialogue: Travel, Time 1 to 6
9. Dialogue.: with the past port officer:question and Answer about
5. Nationality.
10. Counting,1 to 50 and oral practice
11. Introduction of Present and Future tense and its Fourteen forms.
6.
12 Dailogue”with the company representative”
13. Dailgue”with the reception officer”vocablory about the days of week.
7.
14. Revision
MID TERM EXAMS
15. Noun,Subject and Object.
8.
16. Verbal sentence and Nominen sentence.
17. Vocablory of fruits and vegitables.
9.
18. How to use Object in different sentences.
19. Dailogue “in the managers office.Aditiona vocablory.
10. 20. Discusion about the different means of transportation in simple
sentences.
21. Dailogue “A flat.
11.
22. Vocablory of different professions,Class test.
12. 23. Dailogue the residence of the company.
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24. Oral about daily Life.

25. Introduction of Male and Female Noun.
13.
26. Demonstrative Pronoun.
27. Opposite words
14.
28. Revision.
END TERM EXAMS

COURSE OUTLINE
Course Title: Business Psychology Course Code: BC-416

Credit Hours: 3+0 Course Instructor:
Prerequisites: Nil
Course Objectives
COURSE DESCRIPTION
The industrial psychology course is concerned with the application of psychological theories
and principles to organizations. It focuses on increasing efficiency, productivity, and related
issues as the physical and mental well-being of employees at industrial organizations.
LEARNING OBJECTIVE
 Introduce fundamental theory of industrial psychology.
 Develop ability for solving problems involving employee - industry relationship
 Develop skills for experimentation on industrial psychology.
 Develop skills for designing and developing human/employee relationship with
industry
 Impart relevant skills and knowledge for independent learning of other subjects
That requires such skills and knowledge.
COMPETENCTY
After having the course, students are expected to:
 Perform a thorough and systematic competency model
(job analysis) Validate and develop a job specific
selection design
 Understand how to design, develop, and evaluate job specific
training program Explain organizational recruitment, selection
and retainment
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Evaluate the work performance of employees

Explaining the organizational issues including teams, attitudes, and
occupational health Describe the motivating factors of employees.
REFRENCE MATERIALS
Main Text Book:
1 “Industrial/Organizational Psychology, 6th Edition, 2010”, Authors:
Michael G. Aamodt, Publisher:
2. Supplement Textbooks:
1 Introduction to Industrial/Organizational Psychology :

Discussing the syllabus and rule of the course given (30 minutes)
Describing Industrial / Organizational Psychology and what I/O
psychologist do. The history of I/O psychology. Research in I/O
psychology. Ethics in I/O psychology
2 Job Analysis and Evaluation :

Job analysis and job evaluation
3 Legal Issues and Employee Selection :
The legal process. Determining whether an Employment decision is
legal. Harassment. Family medical leave act. Affirmative action. Privacy issue.
4 Employee Selection : recruiting and interviewing
Job analysis, recruitment, realistic job previews, effective employee
selection techniques, employment interviews, job search skills.
5 Employee Selection : references and testing
Predicting performance using references and letter ofrecommendation.
Performance using applicant training andeducation.
Performance using applicant knowledge, ability, skill,prior experience,
personality and interest and character.
Performance limitations due to medical and psychological problems.
Comparison techniques
Evaluating Selection Techniques and Decisions :
6 Characteristics of effective selection techniques.
Establishing the usefulness of a selection device.
Determining the fairness of a test.
Making the hiring decision.
Mid Term Exam
7-8 Evaluating Employee Performance :
Determine the reason for evaluating employee performance,
identifyenvironmental and cultural limitations, determine who will
evaluateperformance, select the best appraisal method to accomplish yourgoals,
train raters, observe and document performance, evaluateperformance,
communicate appraisal results to employees, terminateEmployees.
Behaviorally anchored rating scales, forced-choice rating scales, mixed-
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standard scales, behavioral observation scales
9-10 Designing and Evaluating Training Systems:
learning, conducting on the job training, ensuring transfer of training,

putting it all together, evaluation of training results
11 Employee Motivation :
Is an employee predisposed to being motivated ? Have the employee's

values and expectations been met ? Do employees have achievable
goals ? Are employees receiving feedback on their goal progress ? Are
employees rewarded for achieving goals ? Are rewards and resources
given equitably ? Are other employees motivated ? Integration of
motivation theories
12 Employee Satisfaction and Commitment :
Why should we care about employee attitudes ? What causes
employees to be satisfied with and committed to their jobs ? Measuring
job satisfaction and commitment, consequences of dissatisfaction and
other negative work attitude.
Group Behavior, Teams, and Conflict :
13
Group dynamics, factor affecting group performance, individual versus
group performance, teams, group conflict
Stress Management: dealing with the demands of Life and Work :
14
Stress defined, predisposition to stress, sources of stress, consequences
of stress, managing stress, stress reduction interventions related to
Life/Work issues, measuring stress, workplace violence, preventing
repetitive stress injuries, product design, system efficiency,
Transportation
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BS Commerce, Semester 5th
COURSE OUTLINE
Course Title: Inferential Statistics
Course Code: STAT-511
Credit Hours: 3
Course Objectives
 To understand the terminology related to Inferential Statistics, and to
understand the role of sampling theory in estimation of population
parameters and testing of hypotheses concerning parameter.
 To provide with the background in different Estimation Methods of
population Parameters on the basis of a sample.
 To develop an understanding about the set of rules that lead to a decision
culminating in the acceptance or rejection of some statement or hypothesis
about the population. To provide with the necessary skills and competencies
in using computer statistical package to assist in performing different
inferential procedures required in a statistical analysis through practical
application
Course Contents
OUTLINE Review of Sampling Theory
• Introduction to Sampling Theory

• Types of Sampling
• Sampling Error
• Sampling Distribution of Sample Means
• Properties of Sampling Distribution of Sample Means
• Central Limit Theorem
• Uses of the Sampling Distribution of the Sample Mean
• Sampling Distribution of Sample Proportion
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• Properties and Application

Point and Interval Estimation
• Branches of Statistical Inference (Estimation and Testing of Hypothesis)

• Need and Significance of Estimation and Type of Estimation (Point and Interval
Estimation)
• Confidence Interval Estimate for Mean and Proportion
• Finite Population Correction Factor
• Deciding the Sample Size
Testing of Hypothesis
• Introduction
• Various types of Statistical Hypotheses
• Type-I Error, Type-II Error
• Probability of Type-I error
• One Tailed and Two Tailed Tests of Significance
• Level of Significance and Concept of P-value
• General Procedure for Testing Hypothesis
MID TERM EXAM
One-Sample Tests of Significance
• Assumptions
• Tests of Significance for Population Mean, Proportion and Variance
Two-Sample Tests of Significance
• Assumptions
• Tests of Significance for Two Population Means under various assumptions
• Tests of Significance for Two Population Proportions under various assumptions
• Tests of Significance for Two Population Variances
Chi-Square Tests:
• Tests for Association of Attributes
• Tests for Goodness of Fit (Uniform, Binomial, Poisson, Normal Distributions)
Analysis of Variance
• Basic Concept as Testing Equality of More Than Two Means

• One-Way Analysis of Variance
• Two-Way Analysis of Variance
Computer Competency: To achieve the practical proficiency, the computer package in

some way the EXCEL will provide the computational assistance.
TERMINAL EXAM
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Recommended Texts:
• Lind, D.A., W.G. Marchal, S.A. Wathen (2005), ―Statistical Techniques in

Business and Economics.
• Bowen, E.K., and M.K. Starr (2005), ―Basic Statistics Business and Economics

COURSE OUTLINE
Course Title: Managerial Economics
Course Code: ECO-512
Credit Hours: 3+0
Course Instructor:
COURSE OUTLINE 1. THE NATURE AND SCOPE OF MANAGERIAL ECONOMICS The
Scope of Managerial Economics, the Theory of the Firm, the Nature and Function of Profits,
Business Ethics, the International Framework of Managerial Economics, Managerial Economics
and the Internet.
2. OPTIMIZATION TECHNIQUES AND NEW MANAGEMENT TOOLS Methods of
Expressing Economics Relationships, Total, Average, and Marginal Relationships, Optimization
Analysis, Differential Calculus; The Derivative and Rules of Differentiation, Optimization with
Calculus, Multivariate Optimization, Constrained Optimization and unconstrained Optimization,
New management Tools for Optimization
3. DEMAND THEORY The demand for a commodity, Price Elasticity of Demand, Income
Elasticity of Demand, Cross- Price Elasticity of Demand, Using Elasticity in Managerial
Decision Making.
4. DEMAND ESTIMATION The Identification Problem, Marketing Research Approaches to
Demand Introduction to Regression Analysis, Simple Regression Analysis Multiple Regression
Estimation by Regression Analysis. Analysis, Problems in Regression Analysis, Demand
5. DEMAND FORECASTING Qualitative Barometric Methods, Economic Models Forecasts,
Time-Series Analysis Smoothing Techniques
Mid Term
6. PRODUCTION AND COST ANALYSIS Production Theory and Estimation, The Production
Function with One Variable, Optimal Use of the Variable Input, The Production function with
Two Variable, Optimal Combination of Inputs
7. COST THEORY AND ESTIMATION The Nature of Costs, Short-Run cost Functions, Long-
Run Cost Curves, opportunity Costs. Learning Curves Cost-Volume-Profit Analysis and
Operating.
8. LINEAR PROGRAMMING Meaning Assumptions, and Applications of Linear
Programming, Some Basic Linear Programming Concepts, and Procedure used in Formulating
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and Minimization techniques in linear programming Solving Linear Programming: Profit

Maximization, and Cost
9. RISK ANALYSIS Risk and Uncertainty in Managerial Decision, Measuring Risk with
Probability Distributions, Utility Theory and Risk Aversion, Adjusting the Valuation Model of
Risk, Decision Making Under Uncertainty, Foreign- Exchange Risks and Heading
10. STRATEGIC MARKET DECISIONS AND GAME THEORY The Strategic Decisions and
Strategic Market Decisions, The Nature, Use and Application of Game Theory, Evolution and
Development of Game Theory.
Recommended Books: 1. Michael Baye, Managerial Economics Latest edition 2. Dominick

Salvatore, Managerial Economics in a Global Economy Latest Edition 3. Petersen H. Craig &
Lewis. W. Chris. Managerial Economics. Macmillan Publishing Company, New York Latest
Edition 4. Douglas, Evan J, „Managerial Economics Theory‟, Practice and Problems: Prentice
hall Inc. New York Latest Edition 5. Sue. Managerial Economics. McGraw-Hill Latest Edition
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Course Outline
Course Title:FINANCIAL MANAGEMENT
Course Code: BC-513
Credit Hours: 3+0
Course Instructor:
Prerequisites: Introduction to Finance.
Textbooks
Fundamentals of Financial Management. (11th Edition)
By:James. C. Van Horne & John M. Wachowicz, JR.
 Fundamentals of Financial Management. (10th Edition)

By: Brigham and Houston.
Course Description
Financial management is the area of business management, devoted to a judicious use of capital
and a careful selection of sources of capital, in order to enable a spending unit to move in the
direction of reaching its goals.This course provides an overview of the financial management
basics; introduces some of the basic terms as well as the role that finance plays in the firm and
markets today. The role of the financial manager is examined; discuss the different types of business
organizations; examine how the financial market works; understand accounting income versus cash
flows and book values versus market values; study the role of interest rate play in our economy;
interpret financial ratios; the concept of time value of money; and examines and understand financial
issues in order to make financial decisions.
Reference Material: Students can use following reference books for understanding the
concepts
 An Introduction To Financial Management
By:Gary L Trennepohl and James E.Wert,& Glenn V.Henderson
 International Financial Management
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By :Sweeny H.W.Allen & Rachlen Robert

 Introduction to corporate finance
By : Stephen A. Ross & Randolph W. Westerfield,
Course Objectives:
The purpose of the financial management is to enable you to understand the financial decision –
making process and to interpret the impact that financial decisions will have on value creation. The
course introduces the three major decision –making areas in financial management: the investment,
financing and asset management decisions.
Course Outcomes:
After completing this course students will be able to
 Describe the opportunities of financial manager.
 Demonstrates the ability in understanding the financial statements by computing the
significant ratios and interpreting the values through narrative reports.
 Perform critical analysis on capital investment scenarios.
 Use financial and other information to undertake financial planning and forecasting and
analyze alternative investment decisions

 Midterm 30%
 End term 60%
The internal evaluation is comprised of 4 assignments, 4 best quizzes out of six, class
participation, attendance and final project.

1. Introduction to financial management
Definition of financial management, Difference between accounting and
financial management, Acquisition ,Financing and shareholders wealth
1.
maximization
2. Difference between profit and shareholders wealth and Goals of financial
manager and the enterprise
3. Agency problems and social responsibility and Financial environment and
Financial instruments and financial institutions.
2. 4. Time Value of Money
Interest Rate, Simple interest verses compound interest Annuities verses
simple compounding and Discounting
5. Future value of ordinary annuity and Future value of annuity due
Present value of ordinary annuity and Present value of annuity due
3.
6. Concept of nominal rate of interest and Effective rate of interest
Loan Amortization and Partial Amortization.
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43
7. Numerical related to effective rate of interest and annuities

4. 8. Difference between annuity and uneven cash flows present and future
values of uneven cash flows, Practice Questions
9. Valuation of Long term securities
Distinctions among valuation concepts, Types of bonds, Characteristics of
5.
bonds and Key characteristics of bonds
10. Valuation of bonds and practice questions
11. Preferred stock Valuation and common stock valuation (Constant growth
Model)
6.
12 Common Stock valuation (Non constant growth model) and Practice
questions
13. Different Yields Yield to maturity , Yield to Call, Current Yield and Capital Gain
7. and Loss Yield. Practice questions relating to different yields
14. Practice questions relating to different yields
MID TERM EXAMS
15. Financial ratio analysis and financial planning:
Financial statements. Why we do analysis of financial statements.. Ratio
analysis, liquidity rations, debt or leverage rations. Questions and
8.
problems.
16. Coverage ratios, activity ratios. Questions and problems relating to the
ratios and their interpretation.
17. Profitability ratios: Gross profit ratio, net profit ratio ,operating profit
9. ratio basic earning power, return on asset and return on equity.
18. Common size and index analysis
19. Capital Budgeting Techniques
Capital budgeting and its importance in finance ,Project evaluation and selection
10.
Alternative methods
20. Pay-back period, Internal rate of return and Practice Questions
21. Net present value NPV Profile and Practice questions
Profitability Index ,Potential difficulties (Dependency and mutual exclusion)
11. 22. Ranking problems
Differences in Cash flow pattern and Capital Rationing and practice
questions
23. Risk and return
Defining risk and return, using probability distribution to measure Risk and attitude
12.
toward Risk
24. Risk and return in portfolio context
25. CAPM Model
13. Introductory concept of CAPM model risk and return relationship.
26. Systematic risk and unsystematic risk. and practice Question
27. Required return and cost of capital
Cost of capital of firm and calculation of weighted average cost of capital and
14.
practice questions.
28. Revision.
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END TERM EXAMS

Course Title: Principles of Marketing
Course Code: BC-514
Credit Hours:3+0
Course Instructor:
PREREQUISITES:
Introduction to Business, Principles of Management
Reference Material
 Philip Kotler, Gary Armstrong, Ehsan Ul Haq Principles of Marketing,A South Asian
Perspective 13th edition, PEARSON.
 Marketing by Michael J . Etzel , Bruce J. Walker and William Stanton , International
Edition
Course Objectives:
Principles of Marketing introduces you to the essentials of marketing (key concepts, methods of
analysis, strategies and tactics) critical to managing profitable customer relationships in today‟s
dynamic and connected environment. Specifically, the course goals are:
 To understand the marketing concept.

 To recognize and suggest applications of the marketing concept.
 To identify implications of the marketing concept for the accounting, finance, research
and
 development, purchasing, production, and personnel functions for marketing and service
 functions.
 To evaluate the effects of the marketing concept on the firm, consumers, and society.
Course Outcomes:
The concepts and techniques learnt through this course will help students in a number of ways,
including:
 A comprehensive understanding of the basic principles and tools of marketing.
 A better understanding of other business-related courses in their undergraduate
programme.
 Making effective career choices.
 Marketing themselves more effectively in their professional and personal lives.
 Be more smart customers of goods and services.
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Assessment Instrument with Weights:

Midterm 30% (Subjective Paper)
End term 60% (Applied Paper)
Internal evaluation 10% (Project+ Class activity)
Topic covered in the course.

1. Understanding the Marketing concept
1.
2. The Marketing Process
3. Marketing in a Changing World
2.
4. Creating Customer Value and Satisfaction
5. Marketing in a Changing World
3.
6. Creating Customer Value and Satisfaction
7. Strategic Planning and the Marketing Process
4.
8. The Marketing Environment
9. Analyzing Marketing Opportunities
5.
10. Marketing Research and Information Systems
11. Consumer Markets
6.
12 Consumer Buyer Behavior
13. Business Markets
7.
14. Business Buyer Behavior
MID TERM EXAMS
15. Selecting Target Markets, Positioning For Competitive Advantage.
8.
16. Measuring and Forecasting Demand,
17. Developing The Marketing Mix,Details of Marketing Mix
9.
18. Designing Products
19. Products, Brands, Packaging, and Services
10.
20. Designing Products: New Product Development ,.Product Life-Cycle strategies
21. Pricing Products: Pricing Considerations , Approaches and Strategies
11.
22. Logistics and supply chain management
23. Promoting Products: Advertising, Sales Promotion, and Public
12. Relations
24. Promoting Products: Personal Selling and Sales Management
25. Building Customer Relationships through Satisfaction, Value, and
Quality
13.
26. Creating Competitive Advantage: Competitor Analysis and Competitive
Marketing Strategies
27. Marketing Services, Organizations, Persons, Places, and Ideas
14.
28. Marketing and Society: Responsibility and Marketing Ethics
END TERM EXAMS
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Course Title: Principles of Management
Course Code: BC-515
Credit Hours: 3+0
Course Instructor:
Prerequisites:
Textbook (or Course Material) with Edition
 Stephen P. Robbins, Mary Coulter, Management, 12thedition.
Course Description:
 Principles of management are a fundamental course of basic learning in business

studies focusing on definitions, differentiation and implication of learning concepts.
 Following course facilitate the what, why, who, where and how explanations of
planning, organizing, leading, controlling, corporate social responsibility and
managerial ethics.
Reference Material:
 Courtland L Bovee, John V Thill, Marian Burk Wood, George P. Thill, Management,
international Edition.
 Emerald Case studies for Management practice.
 Activity of “Six Thinking Hat” By Edward DeBono.
 Analytical discussions on “Seven Habits of highly Effective People” by Stephen R.
Covey 1989.
Course Objectives:
 To introduce the concept of principles of management, functions of management:

Planning, Organizing, leading and controlling, Practical Learning for the 21st century.
 To address the most pertinent issues likely to be encountered in Organizational life
and future by professionals especially in Pakistan.
Course Outcomes:
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 To enhance the primary knowledge and analytical skills as it is prerequisite for

upcoming courses.
 To familiarize the current social, cultural, economical, political and global challenges
of management and business world.
 To enable the students to select and pursue their area of Specialization effectively
later on.

Midterm 30%
End term 60%
Internal evaluation 10% (5 quizez, 5 assignments, viva voice).

1. Foundation of management. Definition Scope and Functions of Management.
1. 2. Different Levels Roles and Skills of Management, Management &
Organization.
3. Management theories and perspectives, Evolution of Management
Theories.
2.
4. Scientific Management, Administrative Management, Bureaucratic
Management.
5. Behavioral theories, Hawthorne Studies, System Approach, Contingency
3. Approach.
6. Current Trends & Issues of Management; workforce diversity, globalization.
7. Organizational culture & environment: Different Views and Sources of
4. Culture.
8. External & Internal Environmental Factors, Task & Mega Environment.
9. Corporate social responsibility, Views on CSR, value based management
5. 10. Ethics in management, factors affecting ethics and improving ethical
behaviors.
11. Decision making: Decision making process of eight steps and its
Conditions.
6.
12 Decision Making Errors and Biases, Types of Problems & Respective
Decisions.
13. Foundation of planning: Conceptual View of Planning and its Purpose &
importance.
7.
14. Challenges & Types of planning, Developing Organizational Goals, Types
of Goals.
MID TERM EXAMS
15. Strategic management: Strategic Management Process & Formulation of
8. Strategies.
16. Organizational & Environmental Analysis: SWOT & PEST analysis.
9. 17. Types of Organizational Strategies: Corporate and business Strategies
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18. Types of Organizational Strategies: Functional strategies, Strategic

Flexibility.
19. Organizing; Foundation of Organizational Structure & design. Contingency
Factors.
10.
20. Types of Organizational Structure, Departmentalization & Chain of
Command.
21. Span of Control & Formulization, Centralization & Decentralization,
Work division.
11.
22. Traditional & Contemporary Designs, Mechanistic & Organic
Organizations.
23. Leadership & management: Who are Leaders? What is Leadership?
12. 24. Early Leadership Theories: Trait & behavioral theories,
Models of Leadership
25. Different Leadership Styles, Contingency Theories of Leadership. Today
challenges.
13.
26. Foundation of Control: Importance of Control, Control Process of different
steps.
27. Elements, Approaches & Types of Controlling, Organizational
Performance
14.
28. Measures to Control Organizational Performance. Control Strategies for
deviations.
END TERM EXAMS
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Course Title:Corporate Social Responsibility
Course Code: BC-516
Credit Hours: 3+0
This course will address the issues and current trends in global corporate social responsibility and
responsible, sustainable, globalization. The quadruple bottom line of social, environmental, cultural, and
economic responsibility will be explored. Corporate Social Responsibility is defined as responsibility to
all stakeholders, not just shareholders.
Course objectives:
Module Topics
1 The Meaning, Definition and Importance of Corporate Social Responsibility
1.01Evolution of CSR
1.02CSR and the law of economics
1.03CSR and social legitimacy
1.04CSR expectations in rich and in poor societies
1.05The evolving role of stockholders
1.06The iron law of social responsibility
1.07 Moral and economic arguments for CSR
2
The Role of Stakeholders in CSR
2.01Stakeholder advocacy
2.02The role of business in society
2.03Consumers' awareness and willingness to pay for socially responsible corporate
behavior
2.04The communications revolution and its impact on CSR
2.05Globalization and CSR
Mid Term Examination
2.06Different stakeholders, different perspectives
2.07Success and failure with CSR initiatives
2.08Corporate response to citizen demands via CSR
2.09The five stages of organizational growth in CSR
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3
The Strategic Importance of CSR Implementation
3.01CSR as a balance between organizational means and ends
3.02The strategic lens: vision, mission, strategy, and tactics
3.03Environmental and other global forces propelling CSR
3.04Impact of globalization and communications technologies
3.05The strategic CSR model
3.06The business-level CSR threshold
3.07Implementing CSR
3.08CSR as competitive advantage
4
Case Studies in Organizational, Economic, and Societal CSR Issues
4.01Organizational issues (actions versus intentions, corporate commitment,
voluntary versus mandatory, stakeholder activism)
4.02Economic/business issues (branding, diversity, sustainability, fair trade, wages)
4.03Social issues (outsourcing, corruption, human rights, patents)
Recommended Reading material:
These are optional books to supplement your learning. Most are available on Amazon.
1. Taylor, J. Gary and Patricia Sharlin.Smart Alliance: How a Global Corporation and
Environmental Activists Transformed a Tarnished Brand – Chiquita.YaleUniversity Press,
2004.
2. Grayson, David and Adrian Hodges. Everybody’s Business: Managing Risks and Opportunities
in Today’s Global Society.Doring Kindersley, 2001.
3. Anderson, Ray. Mid-Course Correction: Toward a Sustainable Enterprise: The Interface

Model. Chelsea Green Publishing Company, 1998.
4. Makower, Joel. Beyond the Bottom Line: Putting Social Responsibility to Work for your
Business and the World.Simon and Schuster, 1994.
5. Tapscott, Don and David Ticoll. The Naked Corporation: How the Age of Transparency Will
Revolutionize Business. Free Press, 2003.
6. McDonough, William. Cradle to Cradle: Remaking the Way We Make Things. North Point
Press, 2002.
7. Lovins, Amory; Hunter Lovins; and Paul Hawken. Natural Capitalism: Creating the Next
Industrial Revolution. Back Bay Books, 2000.
8. Batstone, David. Savingthe Corporate Soul, and Who Knows, Maybe your Own. Jossey-Bass,
2003.
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9. Prahalad, CK. The Fortune at the Bottom of the Pyramid: Eradicating Poverty through Profits.
WhartonSchool Publishing, 2004.
10. Savitz, Andrew. The Triple Bottom Line. Jossey-Bass, 2006
11. Friedman, Thomas. Hot, Flat and Crowded, 2008
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Course Title: E-Commerce
Course Code: BC-611
Credit Hours: 3
Course Objectives:
Students will be able to develop the skills in the field of Electronic Commerce and to keep
students at the forefront of the Global Digital Economy via facilitating innovation, creating
values in the Electronic market place with the Cooperation of leading Edge organizations.
The Objectives of this course are three fold:
I. To become familiar with state of the art Electronic Model, Payment Mechanisms.
II. To understand the basic principal of E-Government, Securities, Supply Chain
Management.
III. To Evaluate and observe various online businesses.
Course Contents:
• Introduction to E-commerce
- The difference between e-commerce and e-business
- Types of e-commerce
- Origins and Growth of E-commerce
- Impact of E-commerce on Consumer, Organization and Society
- Benefits and Limitations of E-commerce to Consumer, Organization and
Society.
- Barriers to E-commerce
• E-commerce business models and concepts

- Business-to-consumer (B2C), Business-to-business (B2B) and Business-to-
Government (B2G) business models
- Business models in other emerging e-commerce areas
- How the Internet and Web change business, strategy, structure, and process
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• The Internet today
 The Internet Backbone

 Network access points and metropolitan area exchange
 Internet Service Providers
 Intranets and extranets
• Building an E-commerce website

- Planning
- Systems analysis and design
- Building the system: In-house vs. outsourcing
- Website hosting: In-house vs. outsourcing
- System Testing
- Implementation and maintenance
- Website optimization factors
- Choosing web server software
- Logistics and Order Fulfilment
MID TERM EXAM
• Security and Encryption

- The E-commerce security environment
- Types of threats
- Technology solutions
 Protecting Internet communications
 Encryption
 Securing channels of communication
 Secure socket layers (SSL)
 Protecting networks - Firewalls
• Web Payment Systems

- Payment systems
- Merchant Accounts, Payment Gateways, Credit Cards Processing & Third
Party Payment Processors
- E-commerce digital payment in the B2C arena
- Electronic Check, E-Cash, SET based payment systems
• E-marketing Concepts
- The Internet audience
- Internet traffic patterns
- What consumers shop for and buy online
- Basic marketing concepts
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- On-site Marketing Techniques
– Customer feedback, links, banner ads, affiliate programs, newsletters, emails
• Auctions, Portals, and Communities

- Benefits of auctions
- Risks and costs of auctions
- The growth and evolution of portals
- Types of portals
- Online communities/social networks
• Assignments
- Case Studies
- Small Projects
- New Business or e-expanding existing business
- Business Description
- Competitive Analysis
- Product/Service offerings
- Architecture/Web Development Plan
- Marketing Plan
- Operations Plan
- Financial Plan
Recommended Books:
1. The Complete E-Commerce Book, Second Edition: Design, Build & Maintain a
Successful Web-based Business by Janice Reynolds
2. E-commerce: Get It Right! By Ian Daniel
3. E-Commerce 2009: Business, Technology, and Society by Kenneth Laudon and
Carol Guercio TraverFurther Reading:
1. http://www.pakistanlaw.com/electronic_prevention_ord.pdf
2. http://www.pakistanlaw.com/eto.pdf
3. http://www.ecommerce-guide.com
4. http://www.ecommerce-resources.com
5. http://www.entrepreneur.com/ebusiness/index.html
6. http://www.practicalecommerce.com
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Course Title: Investment & Portfolio Management

Course Code: BC-612
Credit Hours: 03
Course Instructor:
Prerequisites: Financial Accounting, Cost Accounting, Financial Management
Textbooks (or Course Materials)

 “Investment Analysis and Portfolio Management” by Frank K. Reilly and Keith C.
Brown (8th or latter edition)
 “Investments Analysis and Management” by Charles P. Jones
 “Investments” by Bodie Zvi, Kane Alex, and Marcus Alan
Course Description: This course is intended to introduce the concepts and tools of security
analysis and portfolio management. The course content covers market structure and trade
execution, client characteristics and their effect on portfolio construction, the asset allocation
decisions, the security allocation decisions, market efficiency and trading strategies. In addition,
selected topics related to portfolio risk management and portfolio performance evaluation will be
discussed.
Reference Material
Business Pages of Dawn News, Business Recorder, Karachi Stock exchange Website
Course Objectives: The objective of the course is to study theory and empirical evidence
relevant for portfolio management. An emphasis is placed on understanding how an investment
professional would allocate funds in a hypothetical portfolio. Major topics include estimation of
capital market parameters, trade-off between risk and return, optimal portfolio selection,
equilibrium asset pricing models, and delegated portfolio management. Emphasis will be put on
development of techniques that should be part of the tool kit of those interested in becoming
professional investors and/or researchers in finance. The course material is tilted heavily towards
equity markets.
Course Outcomes: At the completion of this unit students will:
1. have an understanding of the nature of an investment, the characteristics of financial

assets and the investment environment
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2. be able to describe the investment management process and understand the role of
objectives and strategy in the portfolio construction process
3. be familiar with the concepts of modern portfolio theory and have an intuitive
understanding of asset pricing models
4. have an understanding of the influence of macroeconomic and microeconomic factors on
securities markets and the pricing of financial assets
5. be able to display competence in the use of various methods of fundamental analysis to
value shares
6. understand various approaches used in portfolio management
7. understand the issues associated with the evaluation of portfolio performance and apply
various performance evaluation techniques.

Assignments & Quizzes…………………………..10%
Mid-Term Exam……………………………..…..30%
Final Exam………………………………...……..60%
Total……………………………………………..100%
Lecture # TOPICS TO BE COVERED

1.  The Investment Setting
 Revisions of Finance basics
 What is an investment?
2.  Investments: background and issues
 Measuring risk and return
 Measures of historical/expected rates of return
3.  The Investment Setting….
 Risk measures for historical/expected returns
 Determinants of required rates of return
 Nominal and real risk free rate
4.  Risk premium
 Risk Premium and portfolio theory
 Relationship between Risk and Return
 SML line
 Changes in the SML line
5.  The Asset Allocation Decisions
 Individual Investor Lifecycle
 The Portfolio Management Process
 The need for Policy Statement
6.  Input to the Policy Statement
 The importance of asset allocation
 Objectives and Constraints of Institutional Investors
7.  Setting investment in a Global Market
 The case for global investments
 Global Investment Choices
 Fixed-Income Investments
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8.  Equity Investments
 Special Equity Instruments
 Options
 Futures Contracts
 Historical Risk and Return on Alternative Investments
9.  Organization and Functioning of Securities Markets
 What is Market?
 Types of Markets
 Money Vs Capital Markets
 Primary Vs Capital Markets
 Debt Vs Equity Markets
10.  Regional exchanges and the over-the-counter market
 Detailed Analysis of Exchange Markets
 How Securities are traded
 Types of Orders
 Changes in the Securities Markets
11.  Security Market Indicator Series
 Uses of Security Market Indexes
 Differentiating Factors in Constructing Market Indexes
12  Stock Market Indicator Series
 Value-Weighted Series
 Price-Weighted Series
 Un-weighted or Equal-Weighted Series
13.  Security Market Indicator Series….
 Bonds Market Indicator Series
 Investment Grade Bonds
14.  Junk Bonds
 Annual security risk-returns and correlations
 Comparison of Indexes Over Time
MID TERM EXAMS
15.  Efficient Capital Markets

 Why should capital markets be efficient?
 Alternative efficient market hypotheses
 Implications of efficient capital markets
16.  Tests and results of efficient market hypotheses
 Weak form hypothesis: Tests and results
 Semi-strong form hypothesis: Tests and results
 Strong form hypothesis: Tests and results
17.  An Introduction to Portfolio Management
 Background assumptions
 Markowitz portfolio theory
 Risk and return of a portfolio
18.  Measuring risk and return
 Expected return for individual investment
 Expected return for a portfolio
 Variance and standard deviation of return for an individual investment
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19.  An Introduction to Portfolio Management….

 Variance and standard deviation of return for a portfolio
20.  More than two assets portfolio and estimation issues
 The efficient frontier
 The efficient frontier and investor utility
MID TERM EXAMS
21  An Introduction to Asset Pricing Model
 Capital market theory: An overview
 Risk-free asset
 Market portfolio
22
 The Capital Asset Pricing Model: Expected return and risk
 Relaxing the assumptions
23  An Introduction to Asset Pricing Model….
 Relationship between systematic risk and return
 The market portfolio: theory versus practice
24  Arbitrage Pricing Theory
 Using the APT
25  Multifactor Models of Risk and Return…
 Security valuation with APT
26  Empirical tests of APT
 Multifactor models in practice
27  Portfolio Performance Evaluation
 What is required of a portfolio manager?
 Composite portfolio performance measures:
28  Treynor portfolio performance measure
 Sharpe portfolio performancemeasure
 Jensen portfolio performance measure
 Information Ratio (IR)
END TERM EXAMS
The number of weeks given can vary as the above schedule is tentative. Also, the date of
examination may be shifted later or earlier.
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Course Title: Operation Management
Course Code: BC-613
Credit Hours: 3+0
Prerequisites:
 Students should be specialized in production and operations management aspects.
Textbooks (or Course Materials) with Edition

 Jay Heizer and Barry Render
 Operations Management, Focusing on Quality and Competitiveness; Second edition,
Roberta S. Russell & Bernard W. Taylor III, Prentice Hall, 1998
Course Description
 Concepts, problems and techniques applicable to the operations of a variety of
business organizations. The emphasis is on decision making (to include business
ethics) in operational areas such as: facility requirements and utilization, control
and coordination of resource inputs and outputs, types of
transformation/conversion processes, and performance measurements.
Reference Material
 Harvard case studies
Course Objectives
 This course gives you an introduction to the functional area of production and
operations management as practiced in manufacturing industries and the services
sector. It includes decision-making, project management, facility layout in
manufacturing and services industries, waiting lines, quality control, just-in-time
systems, forecasting, aggregate planning, inventory management, materials
requirements planning (MRP), and operations scheduling.
 To provide an introductory course in Prodn/Opns. Management.
 To present the student with an overall view of the decision-making process as it relates to
the major areas of Production/Operations Management.
 To place the historical development of Prodn./Opns. Mgmt. Techniques in their
perspective by discussing the evolution of principles that make it possible to design
facilities, processes, and control systems with a degree of predictability as to their
performance.
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 To present the principles of operations economies (how to employ labor materials,

machines, and capital) in a balance to match the changing relative values of the basic
components.
Course Outcomes
 Demonstrate awareness and an appreciation of the importance of the operations
and supply management to the sustainability of an enterprise.
 Demonstrate a basic understanding of project management.
 Demonstrate an awareness of the importance of facility layouts.
 Explain the importance of forecasting.
 Demonstrate an understanding of the concepts of operations scheduling

Midterm 30%
End term 60%
Week TOPICS TO BE COVERED

0 Introductory class, Introduction Basic Concepts
1 Introduction to Operations Management and Operations Strategy

Evolution of OM, Productivity, Competitive priorities, Manufacturing strategies
2, New Product Development

Design for manufacturability, Calculating product reliabilities
3, Total Quality Management
Evolving views of quality, Quality costs, Concepts of TQM, Quality standards
4, Statistical Process Control

Developing charts to monitor the quality of output over time
5 Process and Capacity Design
Bottleneck and capacity analysis, Process strategies, Operational hedging
6 Forecasting
Qualitative and quantitative forecasting methods, Forecast error calculation
7 Deterministic Demand Inventory Theory
ABC Analysis, EOQ/POQ, Quantity discounts, One-time sales, MRP
8 Mid Term Exam
9 Stochastic Demand Inventory Theory

Safety stock, Continuous and periodic review systems, Newsvendor problems
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10 Just-in-Time and Lean Systems

Pull vs Push production, Disadvantages of JIT, Lean Operations
11 Scheduling and Planning

Priority rules, Flowtime calculations, Minimizing late jobs, Scheduling on two machines
12 Learning Curves
Computing learning rates / procedure durations / future costs, Labor planning
13 Facility Layout and Location
Layout strategies for: offices, supermarkets, warehouses, processes; Facility location
14 Supply Chain Management

Warehouse centralization, Purchasing philosophies, Supply chain risks
15 International Operations Management

Overseas manufacturing, Practices in Japan, South Korea, China, India & Germany
16 Terminal Exam
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Course Title: Organizational Behavior
Course Code: BC-614
Credit Hours: 3
Course Instructor:
PREREQUISITES:
All BBA/MBA core courses including Principles of Management, Human Resource
Management
COURSE DESCRIPTION
Organizational Behavior is an important field of study for anyone who plans to work in an
organization at some point in his or her life. Even if the students don't plan to be a manager,
understanding some key principles about how people behave in organizations can help make
them a more effective co-worker, team member, and organizational citizen. Organizational
behavior is the study of how individuals relate in the workplace, and how group and
organizational structures affect individual behavior. This course is organized around these three
levels of focus: individuals, groups (or teams), and organizations. This class will require students
to apply their communication, teamwork, critical thinking, and information synthesis skills in
many different ways.
Many students initially find that some of the course concepts seem rather intuitive, or simply a
matter of common sense. While this can be true to some extent (i.e., they may have experienced
many of the concepts discussed in the class), this course is intended to cover number of specific
theories and ideas that are based on systematic research, and are not always consistent with
intuitive thinking. Thus, it is important for students to pay attention to these specific theories and
research findings and integrate them with their experiences rather than relying solely on
intuition.
REFERENCE MATERIAL
 Organizational Behavior 11th Edition by Fred Luthans (McGraw Hill eleventh edition)
 Organizational Behavior by Stephen P. Robbins 12th Edition
COURSE OBJECTIVES:
The course «Organizational Behavior» has three primary objectives:
 To examine central theories and concepts in organizational behavior which provide
students with in-depth understanding of human behavior issues in organizations
 To develop students‟ analytical and problem solving skills as they relate to organizational
behavior issues.
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 To develop students‟ appreciation of the relevance of organizational behavior in

understanding the effectiveness of organizations.
COURSE OUTCOMES:
At the end of the course, the students will be able to:
 This course will refine the understanding of students towards the study and applications
of human side management and organization.
 This course will help them to understand the major environmental challenges plus micro
and macro perspectives and unit of analysis of organizational behavior.
 This course is aimed at refining the understanding of students towards the prior
knowledge of management and behavioral sciences.
 After studying this course the students will be able to understand the modifications,
quality of work life and identifiable trends, which have emerged in organizational
behavior.
 This course is aimed at giving the opportunity for the students to receive theoretical
knowledge about human behavior within organizational settings and to develop practical
skills for managing this behavior.
ASSESSMENT INSTRUMENT WITH WEIGHTS

 Surprise quizzes, Assignments, Class participation, Class Presentations, Mid-
Term and Final Examination.
 Midterm exam is of 30% and Final exams will comprise questions based on the
entire syllabus and is of 60% of overall evaluation.
 The students will be assigned, individually, or in groups to write term paper /

report based on visit to the corporate entities / markets and discussions with professionals
and practitioners and are of 10% of overall evaluation.

1. Orientation, definition of organizational behavior, Historical background of
1. organizational behavior
2. Theoretical Frameworks , Challenges and opportunities for OB
3. Definition and Importance of perception , Social Perception (Attribution
2. Theory, Stereotyping and Halo effect)
4. HBS case: Jamie Turner
5. Definition and meaning of personality and determinants of personality
(The Self-concept)
3.
6. Big five Model, MBTI, Important personality characteristics, HBS case:
Thomas Green
4. 7. The nature and dimensions of Attitude (Components and functions),
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Ways of changing attitudes

8. Job satisfaction, organizational citizenship behavior and organizational
commitment, HBS case: Treadway Tire Plant
9. Meaning of motivation, The content theories of motivation
5. 10. The process theories of motivation ,Contemporary theories of
motivation
11. Case Study: Engstrom Auto Mirror Plant
6. 12 Principles of learning (Reinforcement and Punishment), Law of effect
(Positive and negative rein forcers)
13. Organizational reward systems (Money as a reward and new pay
7. techniques), Non financial rewards
14. Behavioral Performance Management
MID TERM EXAMS
15 Group Dynamics and Teams , Nature of groups
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16 Dynamics of informal groups
17 Definition of conflict and Transitions in conflict thought

9. 18 The conflict process and Intra-individual conflict (Goal conflict and
Role conflict and ambiguity)
19 Interpersonal And Intergroup Conflict
10.
20 Negotiation skills
21 The definition of stress and the background of stress
11 22 The causes of stress (Extra-organizational stressors, organizational
stressors, group stressors and individual stressors)
23 The effects of stress ( physical problems, psychological problems and behavioral
problems)
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24 Coping strategies for stress( Individual and organizational coping
strategies)
25 The meaning of power (distinctions among power, authority and influence) and
13 the classifications of power
26 Political strategies used to acquire power
27 Traditional theories of leadership, Modern theoretical processes of
14 leadership, Leadership skills
28 Final project presentations
END TERM EXAMS
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Course Code BC-615
Course Title CORPORATE GOVERNANCE
B.Com (Hons) 7th Semester
Course Title Corporate Governance
Instructor
Reference Books and “A.C-Fernando (2006), Corporate Governance Principles,

Material Policies and Practices, Pearson Education S. Asia.”
(Further reading
may be prescribed “Coporate Governance – An Introductory text for Pakistan”
in the class.) By: Dr. Safdar Ali Butt
2nd Edition
Course Introduction Corporate governance is a multi-faceted

subject.http://en.wikipedia.org/wiki/Corporate_governance-
cite_note-0
An important theme of corporate governance is to ensure the
accountability of certain individuals in an organization through
mechanisms that try to reduce or eliminate the principal-agent
problem. The grave areas to be addressed by corporate governance
can be easily described: the competent, accountable, clear and
honest domination of profitable entities, whether they are classified
or state owned, large, medium or small. The doctrine set out for
Corporate Governance is a well-recognized benchmark. The
columns of corporate governance are responsibility, justice,
accountability and precision. These pillars must be maintained by an
ample authorized and dictatorial structure that has integrity and is
imposed.
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This course will introduce participants to the generally accepted

knowledge and principles surrounding the field of corporate
Course Objective
governance.
The course also aims to:
 To enable the students to understand the mechanism of
governance and its valuation for organizational
profitability.
 To have the students understand the operations of boards.
 To enable the students to understand the financial impact
and operational mechanism of effective governance in
public and private limited corporations.
Course Pre-requisite Introduction to Business, Human Resource Management, Financial

Accounting & Common Sense.
Teaching Methodology Lectures, Slides, Case Studies, Projects & Class discussions
CLASS SCHEDULE & COURSE CONTENTS
Week Topics to be Covered
1 Corporate Governance Overview
2 Theory and Practice of Corporate Governance

Land marks in the Emergence of Corporate Governance. Rights and
3
Privileges of Shareholders.
4 Investors Problem and Protection.
5 Committees of a Board.
6 BOD: A Powerful Instrument in Governance.
7 Role of Auditors.
Midterm Exams
8 Financial Reporting.
9 Risk Management
10 Internal Control
11 Business Ethics & Corporate Social Responsibility
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12 External Influences on a Company‟s Governance
13 Security and Exchange Commission. The Pakistani Market Regulator.

The Role of the Government in Ensuring Corporate Governance.
14
The Corporation in a Global Society.
End Term Examination*
Students‟ Evaluation
A. Quizzes and Assignments 10%

B. Mid-Semester Examination 30%
C. Final Examination 60%

TOTAL 100%
Additional Reading:
1. All cases and appendix in the book by Dr. Safdar Ali Butt are included in the course
and shall be discussed in the class.
2. Chew, D.H.(ed.1997) Studies in International Finance and Governance Systems.
OxfordUniversity Press.
3. Garratt, Bob (2003), This on Top, Nicholas Brealey Publishing.
4. Kotler, Philip and Lee Nancy (2005)Corporate Social Responsibility, HobokenNy,
John Wiley.
5. Millstein and Katsh (2003), The limits of Corporate power, New York, Macmillan.
6. Mouks R.A G&N. Minnow (2001), Corporate Governance, Oxford: Blackwell
Publishing.
7. Byrne John. A (2002) After Enron: The Ideal Corporation, Business Week.
8. Chang S.G. and Dae sung Ha (2001) Corporate Governance in 21st Century,
American Business Review.
9. Paul C. and M. Watson (200), Three surveys on Corporate Governance, Mc Kinsey
Quarbevly,No.4.
10. Schiefer, Andrei and Robert Wishing (1997), A Survey of Corporate Governance,
Journal of Finance 52(2) PP737-783.
11. OECD (2001) Corporate Governance and National Development Technical Papers
No. 180 www.oecd.org.
12. World Bank (1999), Corporate Governance. Overview, www.worldbank.org.
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Elective Courses
University of the Poonch Rawalakot, AJK
Faculty of Management, Humanities and Social Sciences
COURSE OUTLINE
BS Commerce 4-Years
Course Title: Analysis of Financial Statements

Course Code: BC-673
Credit Hours: 03
Course Instructor:
Prerequisites:Fundamentals of Accounting, Financial Accounting, Cost

Accounting, Introduction to Finance, Financial Management
Textbooks (or Course Materials)

1. The Analysis and use of Financial Statements (3rd Edition)
By:Gerald I. White, Ashwinpaul C. Sondhi, and Dov Fried.
2. Financial Statement Analysis Using Financial Accounting
Information (7th Edition) By:Charles H. Gibson
3. Fundamentals of Corporate Finance (5th Edition Chapter # 18 only)
By: Brealey/Myers/Marcus
4. Fundamentals of Corporate Finance (6th Edition Chapter # 4 only)
By: Ross/Westerfield/Jordan
Course Description: This course is an introduction to financial statement
analysis, aiming to provide you the basic skills and techniques to analyze
financial statements for the purpose of valuation. You will learn how to evaluate
financial statements and perform prospective, credit, and equity analyses.
Students will also learn how to recast and adjust financial statements to obtain a
better estimate of earning power.
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Reference Material
Annual Reports of Public Limited Companies
Course Objectives: Financial reports are the primary means by which managers
communicate company results to investors, creditors and analysts. These parties
use the reports to judge company performance, to assess creditworthiness, to
predict future financial performance, and to analyse possible acquisitions and
take-overs. Users of financial statements must be able to meaningfully interpret
financial reports, construct measures of financial performance and analyse the
reporting choices made by companies. Also, since company managers choose
accounting techniques when making their reports, users must learn to undo the
effects of these accounting choices. The purpose of this course is to give the
foundation for such analysis.
Course Outcomes: On completion of this course unit, successful students will be
able to:
• Calculate and interpret a range of accounting ratios from the financial statements
of large companies;
• Appreciate the complex nature of real life financial statement ratio calculations;
• Understand the role of, and draw upon, the strategic (competitive and
sustainability) context of a business in interpreting that business's financial
statements;
• Effectively interpret financial statements from the perspective of the forward-
looking information needs of different stakeholders;
• Understand a range of factors that can indicate the quality and reliability of
financial statement information;
• Appreciate the various sources of data that may be useful in analyzing the
position, performance and future prospects of a firm
Week Lecture TOPICS TO BE COVERED
1 Introduction to Analysis of Financial Statements,
1
. Utilization and Practicality of the Course
.
2 Framework for Financial Statements Analysis
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. Need for financial statement analysis, Users of

financial statements
Principal financial statements
Qualitative characteristics of accounting data
Chapter # 1 (Sondhi) Chapter # 1 (Gibson)
3 Framework for Financial Statements Analysis….
. GAAP
2 4 Accounting Policies and their Impact on
. . Financial Analysis….
Overview of Accounting Cycle
Auditor‟s Report and its types
5 Accounting Policies and their Impact on
. Financial Analysis….
The accrual concept of income
Revenue recognition methods
Percentage-of-Completion Method
Completed contract method
3
.
6 Accounting Policies and their impact on
. Financial Analysis…….
Nonrecurring items
Adjustments for Nonrecurring items
Management Discretion and Earnings Manipulation
Chapter # 2 (Sondhi)
7 Cash Flow Statement Analysis
. Need for a Cash Flow Statement
4
Importance of Cash Flow Statement
.
8 Cash Flow Statement Analysis….
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. Basic Elements of Cash Flow statement

Cash Flow Classification Issues
9 Cash Flow Statement Analysis….
. Direct and Indirect cash flow method
Preparation of Cash Flow Statement
5 Chapter # 3 (Sondhi) Chapter # 11 (Gibson)
. 10 Cash Flow Statement Analysis….
Analysis of cash flow information
Free Cash Flows and Valuation
11 Foundations of Ratio and Financial Analysis
Purpose and use of ratio analysis
Cautionary Note
6
12 Foundations of Ratio and Financial Analysis…..
.
Common size statements
Vertical and Horizontal Analysis
Case Study: Cooper Tire & Rubber Company.
13 Foundations of Ratio and Financial cont…
Categories of ratios:
Liquidity analysis
7 Chapter # 4 (Sondhi) Chapter # 5 & 7 (Gibson)
. 14 Foundations of Ratio and Financial cont…
Activity analysis
Profitability analysis
Chapter # 4 (Sondhi) Chapter # 5 & 7 (Gibson)
MID TERM EXAMS
MID TERM BREAK
71
72

Long-term debt and solvency analysis
Ratios: An integrated analysis
8 Chapter # 4 (Sondhi) Chapter # 8 & 9 (Gibson)
. 16 Foundations of Ratio and Financial cont…
Earning per share and other ratios used in valuation
Trend Analysis
Operating and financial leverage
Leverage and its effect on earnings
9
Operating and financial leverage
Leverage and its effect on earnings
Case Study: “The Case of the Beleaguered, Burgled
Balance Sheet”
19 Statement Analysis for Special Industries:
Banks, Utilities, Oil and Gas,
Transportation, Insurance, Real Estate Companies
Chapter # 15 (Gibson)
10
11 Transportation, Insurance, Real Estate Companies
72
73

23 Analysis of Inventories
Inventory and cost of goods sold: Basic
relationships
LIFO Versus FIFO: Income, Cash flow, and
working capital effect
Chapter # 6 (Sondhi) Chapter # 7 (Gibson, p.
265)
12
24 Analysis of Inventories
Inventory and cost of goods sold: Basic
relationships
LIFO Versus FIFO: Income, Cash flow, and
working capital effect
265)
25 Analysis of Inventories cont…
Adjustments from LIFO to FIFO
Financial ratio: LIFO Versus FIFO
265)
13
26 Analysis of Inventories cont…
Adjustments from LIFO to FIFO
Financial ratio: LIFO Versus FIFO
265)
27 Financial Planning and Forecasting
Introduction to basic financial planning models
14
A simple financial planning model
The Percentage of sales approach
73
74
Chapter # 4 (Ross/Westerfield/Jordan) Chapter

# 18 (Brealey/Myers/Marcus)
28 Financial Planning and Forecasting…….
Additional/External fund needed
Additional/External financing and growth
Chapter # 4 (Ross/Westerfield/Jordan) Chapter
# 18 (Brealey/Myers/Marcus)
74
75
University of the Poonch Rawalakot, AJK

Faculty of Management, Humanities and Social Sciences
COURSE OUTLINE
BS Commerce 4-Years
Course Title: International Finance

Course Code: BC-683
Credit Hours: 3+0
Course Instructor:
Prerequisites: Financial Accounting, Managerial Accounting, Financial
Management
Textbooks. International Financial Management (8th Edition) by Jeff Madura
Course Description
Reference Material
1. International Financial Management (5th Edition) by Eun & Resnick
2. International Financial Management by Addison Wesley Longman
3. International Finance by Keith Pilbeam
4. International Economics: Theory and Practice by Paul Krugman
Midterm 30%
End term 60%

1. Multinational Financial Management: An Overview
Chapter 1
Goal of the MNC
Theories of International Business
1. International Business Methods
2. Multinational Financial Management: An Overview
International Opportunities
Exposure to International Risk
75
76
Overview of an MNC‟s Cash Flows

Valuation Model for an MNC
3. International Flow of Funds
Chapter 2
Balance of Payments
International Trade Flows
Factors Affecting International Trade Flows
2.
Correcting a Balance of Trade Deficit
4. International Flow of Funds
International Capital Flows
Agencies that Facilitate International Flows
How International Trade Affects an MNC‟s Value
5. International Financial Markets
Chapter 3
Motives for Using International Financial Markets
Foreign Exchange Market
International Money Market
3. International Credit Market
6. International Financial Markets
International Bond Market
International Stock Markets
Comparison of International Financial Markets
How Financial Markets Affect an MNC‟s Value
7. Exchange Rate Determination
Chapter 4
Measuring Exchange Rate Movements
4. Exchange Rate Equilibrium
8. Exchange Rate Determination
Factors that Influence Exchange Rates
Speculating on Anticipated Exchange Rates
9. Government Influence on Exchange Rates
Chapter 6
Exchange Rate Systems
A Single European Currency
5. Government Intervention
10. Government Influence on Exchange Rates
Exchange Rate Target Zones
Intervention as a Policy Tool
How Central Bank Intervention Can Affect an MNC‟s Value
11. International Arbitrage and Interest Rate Parity
Chapter 7
International Arbitrage
6. Locational Arbitrage
Triangular Arbitrage
Covered Interest Arbitrage…..
12 Interest Rate Parity
76
77
Derivation of Interest Rate Parity

Determining the Forward Premium
Graphic Analysis of Interest Rate Parity……
13. Relationships Among Inflation, Interest Rates, and Exchange
Rates Chapter 8
Purchasing Power Parity (PPP)
Interpretations of PPP
Rationale Behind PPP Theory
7.
Derivation of PPP…..
14. International Fisher Effect (IFE)
Implications of the IFE for Foreign Investors
Derivation of the IFE……
Comparison of IRP, PPP, and IFE Theories
MID TERM EXAMS
15. Forecasting Exchange Rates
Chapter 9
Why Firms Forecast Exchange Rates
8. Forecasting Techniques
16. Forecasting Services
Evaluation of Forecast Performance
Exchange Rate Volatility
17. Measuring Exposure to Exchange Rate Fluctuations
Chapter 10
Is Exchange Rate Risk Relevant?
9. Transaction Exposure
18. Measuring Exposure to Exchange Rate Fluctuations
Economic Exposure
Translation Exposure
19. Direct Foreign Investment
Chapter 13
Motives for Direct Foreign Investment (DFI)
Benefits of International Diversification
10.
20. Decisions Subsequent to DFI
Host Government Views of DFI
Impact of the Direct Foreign Investment Decision on an MNC‟s
Value
21. Multinational Capital Budgeting
Chapter 14
Subsidiary versus Parent Perspective
11. Input for Multinational Capital Budgeting
Multinational Capital Budgeting Example
22. Factors to Consider in Multinational Capital Budgeting
Adjusting Project Assessment for Risk
23. Country Risk Analysis
12. Chapter 16
Why Country Risk Analysis Is Important
77
78
Political Risk Factors

Financial Risk Factors
Types of Country Risk Assessment
Techniques to Assess Country Risk
Comparing Risk Ratings Among Countries
24. Measuring Country Risk
Comparing Country Risk Ratings Across Countries
Actual Country Risk Ratings Across Countries
Incorporating Country Risk in Capital Budgeting
Reducing Exposure to Host Government Takeovers
25. Multinational Cost of Capital and Capital Structure
Chapter 17
Background on Cost of Capital
Cost of Capital for MNCs
Costs of Capital Across Countries
13.
Using the Cost of Capital for Assessing Foreign Projects
26. The MNC‟s Capital Structure Decision
Interaction Between Subsidiary and Parent Financing Decisions
Local Versus Global Target Capital Structure
Impact of an MNC‟s Capital Structure Decisions on Its Value
27. Financing International Trade
Chapter 19
Payment Methods for International Trade
14.
Trade Finance Methods
28. Financing International Trade
Agencies that Motivate International Trade
END TERM EXAMS
78

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1

University of Poonch Rawalakot, AJK

University of Poonch Rawalakot

▪ Introduction (types of presentation, structure of presentation)

University of Poonch Rawalakot

Course Code GEN-3102

University of Poonch Rawalakot

University of Poonch Rawalakot

Course Title Introduction to Business

 Jeff Madura, Introduction to Business, 3rd Edition.

Assessment Instrument with Weights

Semester Course Activities

University of Poonch Rawalakot

Assessment Instrument with Weights

Lecture Aggregate Demand and supply

Lecture Explaining business cycle, its phases , Assignment 01

Week Lecture Functions of money.

Lecture Marginal propensity to save and average

University of Poonch Rawalakot

Course Title: Financial Accounting I Course Code =BSCM-3106

After studying this course the student will be able to understand:

RECOMMENDED TEXT BOOKS

1. M.A Ghani latest Edition, Principles of Accounting

ASSESSMENT WITH WEIGHTS

The assessment framework for the judgment of students is comprised of

Week Lecture 10  Book keeping vs.

 Practice Problems &

Week Lecture 28  Practice Problems &

Week Lecture 31  Need for Adjusting

University of Poonch Rawalakot

Course Title: BUSINESS LAW Course Code: BC-411

Textbooks (or Course Materials) with Edition

Week #Lecture # TOPICS TO BE COVERED

4.  Contract of Indemnity & Contract of

5. PARTNERSHIP ACT 1932

17.  Holidays with pay and over time

19. SOCIAL SECURITY ORDINANCE 1965

22. PUNJAB INDUSTRIAL RELATIONS

23.  Cancellation of Registration.

25.  Procedure and powers of labor court.

 Penalties and Procedure.

University of Poonch Rawalakot

Course Title:Business Taxation Course Code: BC-412

Credit Hours: 3+0 Course Instructor:

Week # Lecture # TOPICS TO BE COVERED

3-5.  Scope of Salary Income.

11-12  Income from Other Sources.

13-14  Extension / Notice of Furnishing Income Tax Return.

15-16  Deduction of Tax at Source / Recovery of Taxes.

 Advance Tax & its Time Frame.

END TERM EXAMS

University of Poonch Rawalakot

Course Title: Introduction to Business Finance

1.1 Scope of Finance and its Career Opportunities

2. The Financial Environment: Markets, Institutions, and Interest Rates

2.1 The Financial Market

2.5 Interest Rate Level

3. Time Value of Money

3.1 Future Value Concept