Documente Academic
Documente Profesional
Documente Cultură
Distance Education
Directorate of Distance
Learning Education
GC University, Faisalabad
Page 1
Marks
Semester 2
Course
Code
Course Title
Marks
100
COM-D552 Logics
100
100
100
100
100
100
COM-D558 Entrepreneurship
100
100
100
500
Semester 3
Course
Course Title
Code
Marks
COMD651
Organizational Behavior
100
COMD653
100
COMD655
E. Commerce
100
COM-
Elective-1
100
COM-
Elective-2
100
Total Marks
500
Total Marks
Semester 4
Course
Course Title
Code
500
Marks
100
COM-D654International Business
100
COM-D656Strategic Management
100
COM-
Elective-3
100
COM-
Elective-4
100
100
600
2100
FIELD OF SPECIALIZATION
ACCOUNTING
Course
Code
Course Title
Marks
Elective
100
E1
100
E2
100
E3
100
E4
GC University, Faisalabad
Page 2
FINANCE
Course
Code
Course Title
Marks
Elective
100
E1
100
E2
100
E3
100
E4
Note: Students have to select one group of specialization courses either from Accounting or Finance in 3 rd and
4th semester.
GC University, Faisalabad
Page 3
Marks = 100
PRINCIPLES OF MANAGEMENT
NONE
Semester
I
To expose students to the theories of
management,
organizational theory, and the practice of management in
contemporary organizations from a conceptual, analytical, and
pragmatic perspective.
The course will also allow students to develop their own
framework for analyzing and understanding management as well as
exploring and developing their own personal philosophy of
management.
The students would be able to communicate effectively, develop
people, solve problems and making decisions, organize themselves
and also would be able to work in team.
OUTLINE
Introduction of Management and Organization
Who are Managers, What is Management, What do Managers do, Management
Functions, Rolls and Skills, What is Organization
Management History
Historical Background of Management, Classical and Quantitative Approach,
Behavior and Contemporary Approach
Social Responsibility and Managerial Ethics
What is Social Responsibility, Green Management, Managers and Ethical Behavior
Managers as Decision Makers
The Decision Making Process, Managers Making Decisions, Types of Decisions,
Decision Making Styles
Foundations of Planning
The What and Why of Planning, Goals and Plans, Setting Goals and Developing Plans
GC University, Faisalabad
Page 4
Strategic Management
Strategic Management and its Process, Current Strategic Management Issues
Organizational Structure and Design
Designing Organizational Structure, Common Organizational Designs
Managing Human Resources
The Human Resource Management Process, Identifying And Selecting Competent
Employees
Managing Teams
Groups and Group Development, What is Group, Group Structure, Processes and
Tasks.
Managing Change and Innovation
The Change Process, Types of Organizational Change
Understanding Individual Behavior
Attitudes and Job Performance, Jon Involvement and Organizational Commitment,
Personality, Perception and Learning
Motivating Employees
What is Motivation, Theories of Motivation
Managers as Leaders
Who are Leaders, What is Leadership, Theories of Leadership
Introduction of Controlling
What is Controlling, The Control Process
Recommended Book:
1. Stephen P. Robbins, Principles of Management, 11th edition
GC University, Faisalabad
Page 5
Course Code
COM-D553
Pre-Requisite
Objectives
Marks = 100
PRINCIPLES OF MARKETING
NONE
Semester
I
Introduce to students the key marketing ideas and phenomena,
especially the core theme of delivering benefits to customers.
Develop studentss k i l l s in marketing analysis and planning.
Familiarize students with the tactics of the marketing (Product
strategy, advertising and
communications [Promotion], and
distribution [Place], and Price - 4P's) and enhance problem
solving and decision making abilities in these areas.
How to evaluate the attractiveness of different markets.
OUTLINE
Marketing: Creating and Capturing Customer Value.
What is marketing, Understanding the Marketplace and Customer Needs, Designing a
Customer-Driven Marketing Strategy, Preparing an integrated Marketing Plan and
Program
Company and Marketing Strategy: Partnering to Build Customer Relationships
Companywide Strategy Planning: Defining Marketings Role, Planning Marketing:
Partnering to Build Customer Relationships, Marketing Strategy and the Marketing
Mix
Managing Marketing Information to Gain Customer Insights
Assessing Marketing Information Needs, Developing Marketing Information,
Marketing Research
Customer Markets and Consumer Buyer Behavior
Types of Buying Decision Behavior, The Buyer Decision Process, The Buyer
Decision Process for New Products
Business Markets and Business Buyer Behavior
Business Markets, Business Buyer Behavior
Customer-Driven Marketing Strategy: Creating Value for Targeted Customers.
Market Segmentation, Market Targeting, Differentiation and Positioning
GC University, Faisalabad
Page 6
GC University, Faisalabad
Page 7
Course Code
COM-D555
FINANCIAL MANAGEMENT
Pre-Requisite
Objectives
Business Finance
Marks = 100
Semester
OUTLINE
Introduction to Financial Management
What is Finance?, Goals of the Firm, Financial Institution and Markets
Financial Statements of Manufacturing Industries
Income Statement, Balance Sheet, Cash flow Statement
Financial Statements of Financial Industries
Income Statement, Balance Sheet, Cash flow Statement
Financial Ratios
Liquidity Ratios, Activity Ratios, Debt Ratios, Profitability Ratios, Market Ratios
Time Value of Money
Single Amounts, Annuities, Mixed Stream, Compounding interest more frequently
than annually, Application of Time value of money, Problems of time value of money
Interest Rates and Bond Valuation
Interest Rates and Required Returns, Corporate Bonds, Valuation Fundamentals, Bond
valuation
Stock Valuation
Common and Preferred Stock, Common Stock Valuation, Decision Making and
Common Stock Value
Capital Budgeting Cash Flows
Capital Budgeting Decision Process, Relevant Cash flows, Finding the Initial
Investment, Finding the Operating Cash Flows, Finding the Terminal Cash Flows
GC University, Faisalabad
Page 8
GC University, Faisalabad
Page 9
Course Code
COM-D557
Pre-Requisite
Objectives
NONE
Marks = 100
Semester
Introduction to Research
What is research, Research in Business, Types of business research, Managers and
research, Internal and external researcher
Scientific Investigation
Hallmarks of scientific research, Scientific research in the management area, The
building blocks of science in research.
The hypothetic-deductive method, Other types of research: Action Research, Case
Study Method.
The Broad Problem Area, Preliminary Data Gathering, Problem definition
The research process for applied and basic research, Broad problem area, Preliminary
data collection. Literature survey, Problem definition, types of problems.
Theoretical Framework Hypothesis Development
The need for a theoretical framework, variables, theoretical framework, hypotheses
development
Element of Research Design
The research design, The purpose of the study, Exploratory study, Descriptive study,
Hypothesis testing.
Measurement of Variables: Operational Definition and Scales
How Variables Are Measured, Operational Definition Dimensions And Elements,
Scales, International Dimensions Of Operational Definition And Scaling
GC University, Faisalabad
Page 10
GC University, Faisalabad
Page 11
Course Code
ECO-D521
MANAGERIAL ECONOMICS
Pre-Requisite
Objectives
Micro Economics
Marks = 100
Semester
Page 12
Course Code
COM-D552
LOGICS
Pre-Requisite
NONE
Objectives
Marks = 100
Semester
II
OUTLINE
GC University, Faisalabad
Page 13
Equivalence
Argument Forms
Some Common Valid Argument Forms
Some Common Invalid Argument Forms
Categorical Proposition & Classes
Quality, Quantity and Distribution
Paradox, Dilemma & Fallacy
General Schema of Standard Form
Categorical Proposition
Standard Form Categorical Syllogisms
Major, Minor & Middle terms
Mood
Figure
Method of Deduction
Formal Proof of Validity
Proof of Invalidity
Introduction to Quantification Theory
Quantification
Traditional Subject Predicate Proposition
Nature of Inductive Argument
Science & Induction
Argument by Analogy
Refutation by Analogy
Essay Analysis
Presentation
Recommended Text:
1. Restall, G. (2006). Logic: An Introduction, Taylor & Francis Group, New York.
2. Hurlez, P.J. (2003). A Concise Introduction to Logic, Woods worth
3. Thomason Learning Incorporation, Belmont.
th
4. Copi, I.M. (2002) Introduction to Logic, 11 edition Pearson Education Inc, Delhi.
5. Vaughn, L. (2005) The Power of Critical Thinking, Oxford University
GC University, Faisalabad
Page 14
Course Code
COM-D552
Pre-Requisite
NONE
Marks = 100
Semester
II
OUTLINE
Understanding IAS 1 and IAS 2( Preparing Income statement and Balance sheet)
Understanding IAS 7 (Preparing the Cash Flow Statement), Cash flow analysis,
Analysis implications of cash flows and specialized cash flow ratios
Business analysis, Basics of Analysis, analysis tools (Ratio analysis, Common size
analysis)
Analyzing the Financing, Investing and Operating Activities
Comprehensive Ratio Analysis
Common size analysis (Vertical and horizontal analysis)
Liquidity of short term Assets, the analysis of credit risk
Expanded Analysis
Prospective Analysis, the projection process, projecting financial Statements and
application o f the prospective analysis
Equity Analysis Earning persistence, Earning based equity valuation and Earning
power and forecasting of valuation
Analysis of equity risk and Cost of capital
Capital markets and information efficiency, Capital markets and
information releases
Corporate
GC University, Faisalabad
Page 15
Course Code
COM-D556
Marks = 100
Pre-Requisite
NONE
Semester
II
OUTLINE
1 Accounting Cycle
2 Corporation Contributed Capital: Formation of Corporation, Characteristics of Capital
Stock, Features of Equity Securities, Stock Issuance, ReAcquisition of Stock, Convertibles
and Preferred Stock.
3 Corporation Retained Earnings: Nature of Dividends, Type of Dividends, Stock Splits,
Appropriation of Retained Earnings.
4 Corporation Earning Per Share: Significance, Calculation of EPS, Capital Structure Effects
on Computation of EPS. Computing EPS for a simple and complex capital structure.
Securities and Purchase Contract. Basic Effects on EPS. EPS Primary and Diluted, Additional
Issues in EPS Computations.
5 Long Term Liabilities: Nature of Bonds, Bond Prices, Issuing Bond Payable, Adjusting
Entries, Effective Interest, Methods of Amortizing Bond Premium and Discounts, Retirement
of Bonds Payable, Convertible Bonds, Current Portion of Long Term Liabilities, Mortgage
Notes Payable, Advantages of Financing operations with both bonds vs stock offbalance
sheet financing.
6 Investment & Accounting for International Operations: Accounting for Investment, Stocks
Prices, Investment in Stocks, Investment in Bonds and Notes.
Accounting for International Operations: Economic Structures and their impact on
International Accounting, Accounting for International Transactions. Hedging A strategy to
avoid Foreign Currency Transaction Losses.
7 Accounting for Leases: Basic Lease Accounting Issues, Accounting for Operating and
Capital Leases, Special issues in accounting for capital leases.
8 Financial Reporting and Changing Prices: Effects of changing prices on historical cost and
financial statements.
9 Accounting for Research and Development Activities: Definition, R & D costs,
Accounting Treatment, Amortization of R & D costs, disclosure requirements.
10 Accounting for Income Taxes: Tax Accounting Methods, Deferral Tax Asset and Liability
Method, Timing and Permanent Differences. Disclosure in the financial statements.
11 Accounting for Government Grants & Disclosure of Govt. Assistance: Definition,
Revenue Based Grants, Standard Practice for Grants relating to assets and grants relating to
income. Repayments of Grants, Disclosure in Financial Statements.
12- Group Account
13- Accounting for intangible Assets
Recommended Books:
GC University, Faisalabad
Page 16
GC University, Faisalabad
Page 17
Course Code
COM-D558
ENTREPRENEURSHIP
Pre-Requisite
NONE
Objectives
Marks = 100
Semester
II
Introduction
The Nature and importance of Entrepreneurship
Nature and Development of Entrepreneurship
Entrepreneurial Decision Process
Role of Entrepreneurs in Economic development
Ethics and Social Responsibility of Entrepreneurship
The Future of Entrepreneurship
The Entrepreneurial and Entrepreneurial Mind
The Entrepreneurship process
Managerial VS Entrepreneurial Decision Making
Entrepreneurial Leadership Characteristics
Idea generation
The individual entrepreneur
Inside the entrepreneurial mind: From Ideas to reality
Creativity, Innovation and E ntrepreneurship
Creativity----A necessity forsurvival
Creative Thinking
Barriers to creativity
How to enhance creativity
The creative Process
Techniques for improving the creative process
Protecting your ideas
Planning
GC University, Faisalabad
Page 18
GC University, Faisalabad
Page 19
Course Code
COM-D560
Pre-Requisite
NONE
Marks = 100
Semester
II
OUTLINE
RECOMMENDED BOOKS
1. Nisaruddin. Cost and Management Accounting. National Publishing Corporation,
Lahore.
2. Matz., A.Usry, M.F. Cost Accounting. South-Western Publishing Company.
3. Blocker & Weltner. Cost Accounting
4. Bruce, J.D., Dowd J, Duneau. G. Cost Accounting Problems and Exercises, McGrawHill, New York.
5. Horngren, Cost Accounting, A Managerial Emphasis.
6. T.Lucey, Management Accounting
7. Hemkep, Cost Accounting.
8. Polmai & Fabbozi, Cost Accounting
GC University, Faisalabad
Page 20
Course Code
COM-D651
Marks = 100
ORGANIZATIONAL BEHAVIOUR
Pre-Requisite
Principles of Management
Objectives
Semester
III
OUTLINE
Recommended Text:
1. Luthans Fred. (2005), Organizational Behavior, 10th Edition, McGraw-Hill.
2. John R. Schermerhorn, (2004), Management and Organizational Behavior Essentials,
Wiley & Sons
3. Robbins P. Stephen. (2006), Organizational Behavior, 8th edition, Prentice Hall
GC University, Faisalabad
Page 21
Course Code
COM-D653
Pre-Requisite
None
Marks = 100
Semester
III
OUTLINE
Introduction to Operations and Production Management
General Functions of Operations and Production Management, Manufacturing and
Service Organization
Long Range Planning-Product and Resource Planning
Factory Location, Layout Process Design; Medium Range Planning-Forecasting
Aggregate.
Production and Resource Capacity Planning
Master Scheduling and Capacity Planning, Facility Layout
Work Design and Measurement; Standardization, Simplification, Short Range
Planning Independent Demand Inventory
Material requirement, Capacity requirement; Execution and Control, Industrial
Development in Pakistan.
BOOKS RECOMMENDED
1.
2.
3.
4.
5.
6.
7.
8.
GC University, Faisalabad
Page 22
Course Code
COM-D655
Pre-Requisite
NONE
Objectives
Marks = 100
E-COMMERCE
Semester
III
OUTLINE
Introduction to E-Commerce
Defining E-Commerce and E-business, Reasons for going Online,
Differentiating between E-Business Categories, using the new Paradigm of
E-business, Pure and Partial E-Commerce, Case Study of Amazon, Napster
Preparing the Online Business
Competitor Analysis on the Internet, The Fourth Channel, Paradigms in the
New Economy, Driving Business Process Re-engineering, Designing,
Developing and Deploying the System, Supply Chain Management
Technical Infrastructure
Exploring
the IT Infrastructure, Deciding on the Enterprise
Middleware, Choosing the Right Enterprise Application, Building the Ebusiness applications, Choosing the Right Web Server
Marketing Strategies on the Web
Internet Marketing Technologies, Web Design, Attracting Visitors to your
Site, Virtual Societies, Localization, Promoting your E-business, Banner
and Campaigning, Online Measurement, Direct Marketing, Search Engine
Optimization Techniques
Interactive Communication Experiences
The Basics, Moderating Online Meetings, Internet Chat Solutions,
GC University, Faisalabad
Page 23
GC University, Faisalabad
Page 24
Course Code
COM-D652
Pre-Requisite
NONE
Objectives
Marks = 100
Semester
IV
Page 25
Testing: Interview
Miscellaneous
Union and management
Compensation administration
Health and safety
Recommended Books:
Decenzo, David A. & Robbins, S.P. (1999). Human Resource Management.
9th Edition, John Wiley.
Flppo E D,(1976). Principles of personnel management, 4th Edition, McGraw-Hill.
Keith Davis, Human resource management, McGraw-Hill.
Bernardin H J, (1990). Human resource management, 4th Edition, McGraw Hill.
GC University, Faisalabad
Page 26
Course Code
COM-D654
INTERNATIONAL BUSINESS
Pre-Requisite
NONE
Objectives
Marks = 100
Semester
IV
GC University, Faisalabad
Page 27
GC University, Faisalabad
Page 28
Course Code
COM-D656
STRATEGIC MANAGEMENT
Pre-Requisite
NONE
Objectives
Marks = 100
Semester
IV
OUTLINE
Recommended Books:
1. George A. Steinar & John B. (1986). Miner Management Policy & Strategy:
McMillan Pub.Co.N.Y.
2. William F. Clueck, Lawrence R. Jauch. (1984). Business Policy and Strategic
th
Management, 4 Edition, McGraw-Hill (Kogakusha) Ltd., Tokyo.
3. Newmann & Logan, Business Policy in Central Management.
4. Thomas L. Wheelen, J. David Hunger (2000). Strategic Management and Business
Policy, 7th Edition, Prentice Hall.
th
5. Fred R. David (2000). Strategic Management, Concepts and Cases, 7 Edition.
Prentice Hall.
th
6. Thompson Strikland. Strategic Management, Concepts and Cases 10 Edition,
McGraw Hill.
7. Journals / Periodicals: National and International Journals.
8. Newspapers/Business Recorder
GC University, Faisalabad
Page 29
FIELD OF SPECIALIZATION
ACCOUNTING SPECIALIZATION
Course Code
COM-D657
FINANCIAL REPORTING
Pre-Requisite
NONE
Marks = 100
Semester
III
Recommended Books:
Donald E. Kaiso, Intermediate Accounting. 6th Edition.
GC University, Faisalabad
Page 30
Course Code
COM-D658
ADVANCE ACCOUNTING
Pre-Requisite
NONE
Marks = 100
Semester
IV
OUTLINE
The basic structure of accounting
The Accounting & Environment
Accounting Systems and controls
Cash flow statements
Measuring financial position and Income flow
The Accounting Model-Theory and practice-valuation in Accounting Management
Planning and Control
Income Taxes
Deferred Tax
Business Combination and Consolidation
Provisions and Contingencies Final Accounts and Annual Reports of Banks,
Insurance, Leasing Companies, International Accounting Standards as adopted in
Pakistan
BOOKS RECOMMENDED
1.
2.
3.
4.
5.
6.
7.
GC University, Faisalabad
Page 31
Course Code
COM-D660
Pre-Requisite
NONE
Marks = 100
Semester
IV
OUTLINE
At least 10 case studies on selected Industrial, Financial, Manufacturing, Services, and
Merchandizing Sector in respect of Cost Accounting Application will be carried out.
Note: Students will be required to visit various industrial Units/Departments.
BOOKS RECOMMENDED
1. Davidson, S. & Weil, R.L. Handwork of Cost Accounting. Mc Graw-Hill
2. Horngren, C.T. Cost Accounting
3. Matz, Usry, Cost Accounting
GC University, Faisalabad
Page 32
Course Code
COM-D662
Pre-Requisite
NONE
Marks = 100
Semester
IV
OUTLINE
The Audit environment
Auditing Specific Cycle and Accounts-Auditing the Revenue cycle
Buying Cycle, Product Cycle, Inventory Balances
Auditing theory and practice
International Audit standards-Auditing and Ethics-General Technology in AuditingInternal control and Review techniques-Attributive sampling and objective tests of
Internal Control-Audit of revenue
Inventories, Assets and Liabilities Audit of payroll and other income and expenditure
items Reporting obligations and options-Reports by independent auditors non-opinion
reports
Related problems Tangible and Intangible Asset
Audit Report-Special reporting situations
Sales Tax Audit
BOOKS RECOMMENDED
1. Stettler F. Auditing
2. Woolf, E. Auditing Theory.
3. Khawaja Amjad Saeed. Auditing. Accountancy and Taxation Services Institute
Lahore.
4. Auditing by Muhammad Irshad, Naveed Publication, Lahore.
5. Zafar M. Zaidi. Auditing.
6. Meigs & Larson. Principle Auditing. University of Congress Richard, D. Irwin.
7. Attwood and Stein, N.D.de Paula's Auditing Principles and Practice. Pitman
Publishing Ltd.,London.
GC University, Faisalabad
Page 33
FINANCE SPECIALIZATION
Course Code
COM-D663
Pre-Requisite
NONE
Marks = 100
Semester
III
OUTLINE
Introduction to Investments
Types of Investments
Investment Return
Risk and Return
The Measurement of Risk
The Theory of Risk and Return Mean-variance
International Diversification
Overview of the Structure and Functioning of Investment Markets, Margin, Business
Cycle Analysis
Market Participation, Market structure and market efficiency
Sources of Investment Information, Equities, Money and Currency Market
Long-Term Fixed Income Securities, Fundamental Analysis, Securities Analysis
Portfolio Construction and evaluation
Capital Assets Pricing Model, Arbitrage Pricing Theory
Stock Exchange Terminologies, Working in Pakistan, Settlement of Accounts
Regulatory Environments, Credit Rating
Introduction of Major Stock Markets
RECOMMENDED BOOKS
1.
2.
3.
4.
5.
6.
7.
GC University, Faisalabad
Page 34
Course Code
COM-D665
INTERNATIONAL FINANCE
Pre-Requisite
NONE
Marks = 100
Semester
III
OUTLINE
BOOKS RECOMMENDED
1.
2.
3.
4.
5.
GC University, Faisalabad
Page 35
Course Code
COM-D667
Pre-Requisite
CORPORATE FINANCE
NONE
Marks = 100
Semester
IV
OUTLINE
Introduction to Corporate Finance Financial decision making in corporations Types of
finances, Financial instruments and markets, Short and long term financing Valuation
principles, Required Rates of Return and risk, Internal & external financing
Spontaneous financing, Short term financing tools.
Financial statements and cash flows The cash flow statement, The income statement
and statement of retained earnings The balance sheet, Relationship between book
value and market value
Understanding the Interest Rates: General level of interest rates, Foreign Borrowing
and lending, Purchasing power parity, Structure of interest rate
Valuing Debt and Equity: Value debt and preferred stock, Pure-discount instruments,
Coupon bonds, zero coupon, perpetual & reserve bonds, Amortized instruments,
Preferred stock, their types and valuation. Valuing equity, A single period common
stock, A multi-period common stock, The constant growth dividend & growth in
stages. Implications for managers.
Lease and loan financing, Introduction to financing decisions Description of financial
instruments Private Sources of financing Commercial banks and other financial
intermediaries, Ventures capitalists Issuing securities to the public.
Long-term financial policy: Dividends Policy: How companies distribute value to the
owners, Cash dividends, Share repurchases, Stock dividends and stock splits, When
dividend policy is irrelevant, The effect of financial market imperfections, The effect
of asymmetric imperfections, Establishing a dividend payout-earnings retention
policy.
Capital structure theory: Operating & Financial leverage, Cost of Capital
Restructuring: Restructuring companys assets and claims, Mergers, Acquisitions,
divestitures and buyouts
RECOMMENDED BOOKS
1.
2.
3.
4.
5.
GC University, Faisalabad
Page 36
Course Code
COM-D668
Pre-Requisite
PROJECT MANAGEMENT
NONE
Marks = 100
Semester
IV
OUTLINE
GC University, Faisalabad
Page 37
Recommended Books:
GC University, Faisalabad
Page 38