B.Com Semester 3 Question Papers 2024 – Gurugram University (GU)

Corporate Law–I 2024 Question Paper (Paper ID: 13623 | Code: 3.04) covers important topics related to company law, company formation, corporate management, and corporate financing under the framework of the Companies Act, 2013. The question paper includes concepts such as Meaning and Types of Companies, Features of the Companies Act, Certificate of Incorporation, Memorandum of Association, Prospectus, Red-Herring Prospectus, Common Seal, and the Doctrine of Indoor Management. It also covers distinctions between Public and Private Companies, procedures for the incorporation of a public company, essential requirements of a prospectus, and legal aspects of company formation and registration. Further, the paper emphasizes key principles of corporate governance and company constitution, including the Doctrine of Ultra Vires, Ultra Vires Transactions and Borrowings, Name Clause of the Memorandum of Association and its alteration, as well as the rights and liabilities arising from corporate acts beyond company powers. Topics related to corporate borrowing and capital raising, such as Debentures, Debenture Stock, Methods of Issuing Debentures, Floating Charge, and remedies available to lenders in cases of ultra vires borrowings, are also covered in detail. The questions are designed to assess students' understanding of company law principles, legal procedures for company formation, constitutional documents of companies, corporate powers and limitations, and methods of corporate financing. The paper encourages analytical thinking and practical application of legal provisions relating to corporate entities, making it highly useful for **B.Com Semester 3 students** preparing for university examinations.

Basics of Retailing 2024 Question Paper (Paper ID: 13626 | Code: 3.06(ii)) covers important topics related to the fundamentals of retailing, retail management, retail formats, and retail planning. The question paper includes concepts such as Multi-channel Retailing, Supermarkets, Retail Planning, Shopping Malls, Retailers, Organised Retail Markets, Departmental Stores, and Retail Management. It also focuses on the scope, growth, and future prospects of the retail sector in India, highlighting the evolving role of retailing in the modern economy. Further, the paper emphasizes various retail formats and business models, including Traditional Retail Formats, Modern Retail Formats, and Cash and Carry Business. Students are required to understand the characteristics, advantages, and differences among these retailing approaches, along with their practical applications in the Indian retail environment. The paper also explores retail operations, consumer-oriented retail services, and emerging trends in organized retailing. In addition, the question paper covers Strategic Retail Management, the Retail Management Process, Functions of Retail Management, Development of Retailing Strategies, and the basic steps involved in Retail Planning. Questions encourage students to analyze retail strategies, planning procedures, decision-making processes, and management practices used by successful retailers. The questions are designed to assess students' understanding of retail concepts, retail business models, strategic planning, and management functions within the retail industry. The paper promotes analytical thinking and practical knowledge of retail operations, making it highly beneficial for **B.Com Semester 3 students** preparing for university examinations.

Corporate Accounting–I 2024 Question Paper (Paper ID: 13624 | Code: 3.05) covers important topics related to corporate accounting principles, share capital accounting, debenture accounting, and financial reporting of companies. The question paper includes concepts such as Issue and Forfeiture of Shares, Reissue of Forfeited Shares, Rights Issue, Bonus Shares, Underwriting of Shares, and Redemption of Preference Shares. It also focuses on accounting procedures and journal entries related to the issue, allotment, and management of share capital in corporate entities. Further, the paper emphasizes accounting treatment for Debentures, including Issue of Debentures at Par, Premium, and Discount, Redemption of Debentures, Debenture Redemption Reserve, and methods of recording debenture transactions. Students are expected to understand the legal and accounting provisions governing corporate financing through shares and debentures. The question paper also covers preparation and presentation of Company Final Accounts in accordance with the Companies Act and applicable accounting standards. Important areas include the preparation of the Statement of Profit and Loss, Balance Sheet of a Company, treatment of reserves and surplus, managerial remuneration, and disclosure requirements in corporate financial statements. In addition, practical accounting problems form a significant part of the paper, requiring students to apply accounting principles for recording transactions, preparing ledger accounts, and drafting financial statements. The paper encourages analytical and numerical problem-solving skills while strengthening students' understanding of corporate accounting practices. The questions are designed to assess students' knowledge of company accounts, share and debenture transactions, corporate financial reporting, and statutory requirements. The paper is highly beneficial for **B.Com Semester 3 students** preparing for university examinations and developing a strong foundation in corporate accounting.

Business Statistics–I 2024 Question Paper (Paper ID: 13625 | Code: 3.06(i)) covers important topics related to statistical methods, data analysis, probability concepts, and quantitative techniques used in business decision-making. The question paper includes concepts such as Measures of Central Tendency, Arithmetic Mean, Median, Mode, Geometric Mean, and Harmonic Mean, along with their applications in business and economic analysis. It also focuses on the collection, classification, tabulation, and presentation of statistical data through tables, diagrams, and graphs. Further, the paper emphasizes Measures of Dispersion, including Range, Quartile Deviation, Mean Deviation, Standard Deviation, and Coefficient of Variation. Students are required to understand the significance of variability in data and its practical use in comparing different datasets. Questions also assess the interpretation and analysis of statistical results for business-related problems. The question paper covers Correlation and Regression Analysis, including Karl Pearson’s Coefficient of Correlation, Spearman’s Rank Correlation, Regression Equations, and the relationship between variables. These topics help students understand trends, associations, and forecasting techniques commonly used in business and economics. In addition, the paper includes Probability Theory and Probability Distributions, covering basic probability concepts, addition and multiplication theorems of probability, conditional probability, and practical business applications. Numerical problem-solving forms a major component of the examination, requiring students to apply statistical formulas and techniques to real-world situations. The questions are designed to assess students' understanding of statistical concepts, analytical reasoning, interpretation of quantitative data, and problem-solving abilities. The paper encourages the practical application of statistical tools in business decision-making and is highly beneficial for **B.Com Semester 3 students** preparing for university examinations.

Regulatory Framework–I 2024 Question Paper (Paper ID: 13622 | Code: 3.03) covers important topics related to the legal and regulatory environment governing business activities in India. The question paper includes concepts such as the Indian Contract Act, 1872, Essentials of a Valid Contract, Offer and Acceptance, Consideration, Capacity of Parties, Free Consent, and Legality of Object. It focuses on the formation, performance, discharge, and breach of contracts along with the legal remedies available to aggrieved parties. Further, the paper emphasizes different types of contracts, including Void Agreements, Voidable Contracts, Contingent Contracts, and Quasi Contracts. Students are required to understand the legal implications of contractual relationships and the rights and obligations arising from them. Questions also test the application of legal principles through practical business situations and case-based problems. The question paper covers important provisions relating to Indemnity and Guarantee, Bailment and Pledge, and Agency. Topics such as rights and duties of bailor and bailee, pledgee and pledgor, principal and agent, as well as termination of agency relationships, form a significant part of the examination. These areas help students understand the legal framework governing commercial transactions and business operations. In addition, the paper includes aspects of business law and regulatory compliance that influence commercial activities. Students are expected to analyze legal issues, interpret statutory provisions, and apply regulatory principles to practical business scenarios. Both theoretical and application-based questions are included to strengthen conceptual clarity and legal reasoning. The questions are designed to assess students' understanding of contract law, commercial relationships, legal obligations, and the regulatory framework affecting business organizations. The paper encourages analytical thinking, legal interpretation, and practical application of business laws, making it highly beneficial for **B.Com Semester 3 students** preparing for university examinations.

Human Resource Management 2026 Question Paper (Paper Code: MIN-HRM-201) covers important topics related to the management and development of human resources in organizations. The question paper includes concepts such as Nature and Scope of Human Resource Management, Human Resource Planning, Job Analysis, Recruitment, Selection, Training and Development, and Performance Appraisal. It also covers employee motivation, leadership, compensation management, wage and salary administration, employee welfare, and industrial relations. Further, the paper emphasizes manpower planning, career development, grievance handling, collective bargaining, trade unions, and employee participation in management. The role of HRM in organizational effectiveness, workforce productivity, and employee satisfaction is also highlighted. Additionally, topics related to strategic HRM, HR policies, labor laws, organizational behavior, and contemporary challenges in human resource management are included. The questions are designed to assess students' understanding of HR principles, employee management practices, workforce development strategies, and the application of HR concepts in real organizational situations. The paper encourages analytical thinking and conceptual understanding of human resource functions and their contribution to achieving organizational goals for students preparing for university examinations.