ADC/B.Com-II: Past Papers Optional Subjects
ADC-II: Banking & Finance
Syllabus
Students are required to attempt any Five questions.
BANKING: Definitions and kinds of Bank. Importance and functions of a commercial Bank, sources of Funds, Features of current, Saving and Fixed accounts credit instruments.
BANK LOANS ADVANCES: Loans, cash credit, overdraft, discounting of Bills. Loans at call and short notice Letter of credit, mortgage, principles of lending.
ISLAMIC BANKING: Nature of Riba, usury and interest, prohibition of Riba, rationale of current Saving and investment accounts, Distinction between Islamic and international based Banks.
CENTRAL BANKING: Nature objects and functions of a central Bank. The constitutions and functions of STATE BANK OF PAKISTAN as Government Banking Agent and Controller of Credit.
FINANCE: Definition, kind and importance of Finance, sources of business funds creditor’s funds and owner’s funds, their characteristics, advantages and disadvantages, Short, Intermediate and Long term finance and specialized financial institutions (PICIC, ICP, NIT, ADBP).
ISLAMIC MODES OF FINANCING: Consumer finance: Qarz-e-Hasna, trade Finance, Markup, Musharika, Purchase of Trade Bills, Bal Salam, Leasing, Hire purchases, investment Finance, Masharika, Mudaraba and Rent Sharing.
WORKING CAPITAL: Definition, importance, kinds, factors governing the working capital and sources of working capital.
Banking & Finance
ADC/B.Com Part - II (Unsolved Past Papers)
Auditing & Income Tax Law
ADC/B.Com Part - II (Unsolved Past Papers)
ADC-II: Auditing & Income Tax Law
Syllabus
SECRION A: AUDITING MARKS 60
I. Origin of auditing definition of auditing, Scope of audit, limitations of audit.
II. Audit and investigation.
III. Qualities of an auditor, objects of an audit.
IV. Types of audit according to organization structure:- statutory audit, private audit, Government audit, Internal audit, from practical point of view:- Annual or Final audit, Balance sheet audit, Partial audit, Interim audit, Management audit.
V. Audit Program, advantages of audit program.
VI. Audit working papers, purposes of working papers, Characteristics of good working papers, Ownership of working papers.
VII. Evidence in auditing, Types of evidence, difficulties in the collection of audit evidence.
VIII. Audit technique, Types of audit technique, Audit techniques and related audit evidence, Audit standards and procedures, Commencement of audit, Appointment, rights, duties and liabilities of auditor.
IX. Internal control Features of effective internal control, Auditor’s interest in internal control, Divisible profit, Effects of wrong calculation of profit.
X. Auditor’s report, Clean and Qualified audit report.
SECTION “B” INCOME TAX LAW 40 MARKS
Introduction, Income Tax authorities, self assessment scheme, income exempt from tax, Computation of total / taxable income and tax payable of an individual salaried person income, including rental income from property.
Principles of Marketing
ADC/B.Com Part - II (Unsolved Past Papers)
ADC-II: Principles of Marketing
Syllabus
1. Marketing: Nature and scope, marketing functions, importance, concept and evolution of marketing.
2. Environment and Information System: Micro and Macro roles: Responding to the marketing environment. Marketing information system and research process.
3. Study of Consumer Behavior: Characteristics affecting consumer behavior. Buyer decision process.
4. Target Marketing: Measuring current market demand and forecasting future demand. Market segmentation and market Targeting.
5. Product Planning and Development: The meaning of Product and Classification; new Product Planning product life cycle, Product mix, Branding Labeling and Packaging decisions.
6. Pricing: Factors affecting price decision, Pricing approaches. Pricing strategy.
7. Channels of Distributions: Nature and types of Middlemen and Distribution channels. Selecting the channels. Retailing: nature, types and importance of retailing; Wholesaling: Types of wholesalers; Trends in wholesaling. Importance of storage. Transportation means merits and demerits.
8. The Promotion: Nature and purpose of promotion. Steps in developing effective communication for marketing. Advertising, Direct selling and Personal selling. Sales promotion tools. Publicity and Public relation concepts. Brief plan for Advertising and Personal selling process.
9. Marketing Management: meaning and nature: Building customer relationship through satisfaction, value and quality, Evaluating marketing performance.
10. Services Marketing: Nature and importance of services, marketing strategies for service firms.
Principles of Insurance
ADC/B.Com Part - II (Unsolved Past Papers)
ADC-II: Principles of Insurance
Syllabus
1. Risk, its treatment, Fundamentals.
2. Principles of Insurance, Uses of Insurance, Types and Organization including mutual reciprocals. Stock companies.
3. Bloyds, Association.
4. Government Insurance and Relative Position of Private Insurance.
5. Insurance Contract/Policy.
6. Conditions Warranties.
7. Government regulation for insurance industry.
