Subjects for B.Com-II with P.U. Codes

1. Company Law and Auditing(CLA)
2. Corporate Accounting(COA)
3. Course Accounting(CAC)
4. Buisness Economics(BEC)
5. Banking and Insurance (BAI)
6. Indirect Tax Laws(ITL)

Subject for B.Com-III with P.U. Codes

1. Functional Management (FMG)
2. Management Accounting and Business Finance (MAB)
3. Direct Tax Laws (DTL)
4. Indian Economy(IEC)
5. Entrepreneurship and Small Business(ESB)
6. Any one of the following papers.
   1. Computer Application in Business(CAB)
   2. Operations Research.(OPR)
   3. Organisational Behaviour.(ORB)
   4. Investment Management.(INV)
7. viva-voce(vv)

Eligibility for admission to B.COM-II & B.COM-III

A person who has passed one of the following examinations shall be eligible to join the second/third year class of Bachelor of Commerce(General and Honours) courses as the case may be:-

1. Bachelor of Commerce General and Honours/first/second year examination of the University under 10+2+3 system.

2. Bachelor of Commerce first year or second year examination under 10+2+3 system of education from any University the B.COM. examination of which is recognized as equivalent to B.CoM. examination of this university if the subjects/courses offered were the same as prescribed by the University.

In case there is some deficiency in the subjects/courses,she shall have to clear the deficient subjects/courses ,if any, at the next two consecutive examinations .If she fails to clear the deficient subjects/courses,her result of B.COM. second year/B.COM. third year as case may be,shall stand cancelled.

Provided that the marks obtained by the student in B.COM. first year or second year examination, as the case may be,shall be counted the division and the marks obtained in the exmination concerned shall be normalized by increasing or decreasing the maximum marks in accordance with the maximum marks prescribed by the Punjab University.

Bachelor of Commerce(Hounours) with P.U. Codes

1. A canidate who has secured at least 50% marks in aggregate of B.COM.(General)first year examination shall be eligible to offer Honours in B.COM. course.
2. In addition to B.COM. second year and B.COM. third year examination, a candidate may offers Honours in any one of the following:-
   1. Business Economics.
      1. Industrial and Transport Economics.(ITE)
      2. International Trade and Foreign Exchange.(ITF)
   2. Business Finance and Accounting.
      1. Financial Management.(FMT)
      2. Accounting Theory and Corporation Finance.(ACF)
   3. Electronic Commerce.(FEC)
3. The honours examination shall consist of two additional papers out of which paper.
   1. shall be taken along with second year examination and papers.
   2. With the B.COM third year examination each paper shall carry two credits.
4. The minimum marks required to qualify for Honours in the B.COM. course shall be
   1. 50% marks in the aggregate of B.COM. first,second and third year examinations.
   2. 45% marks in each paper seperately and 50% marks in aggregate in Honours