

B-COM-HONOURS in General at Acharya Narendra Dev College


Delhi, Delhi
.png&w=1920&q=75)
About the Specialization
What is General at Acharya Narendra Dev College Delhi?
This B.Com (Honours) program at Acharya Narendra Dev College focuses on providing a comprehensive understanding of commerce, finance, and business management. It''''s designed to equip students with analytical, logical, and decision-making skills essential for diverse roles in India''''s rapidly evolving economic landscape. The curriculum, aligned with the University of Delhi''''s framework, ensures a strong foundation in both theoretical concepts and practical applications relevant to the Indian industry.
Who Should Apply?
This program is ideal for high school graduates with a strong aptitude for numbers, business concepts, and a keen interest in finance, accounting, or economics. It caters to students aspiring for careers in corporate finance, banking, taxation, or entrepreneurship in India. Furthermore, it serves as an excellent foundation for pursuing professional qualifications like CA, CS, CMA, or an MBA, appealing to ambitious individuals seeking to climb the corporate ladder.
Why Choose This Course?
Graduates of this program can expect to pursue rewarding India-specific career paths as Financial Analysts, Accountants, Tax Consultants, Investment Bankers, or Auditors. Entry-level salaries typically range from INR 3-6 lakhs per annum, with experienced professionals earning significantly more (INR 8-20+ lakhs) depending on their role and organization. The program''''s rigorous curriculum also prepares students for competitive civil services examinations and offers a strong base for entrepreneurial ventures within the Indian market.

Student Success Practices
Foundation Stage
Master Core Accounting & Law Fundamentals- (Semester 1-2)
Dedicate time to thoroughly understand Financial Accounting and Business Law in Semesters 1 and 2. Utilize textbooks, reference guides, and practice problems regularly. Form study groups to discuss complex topics and solve case studies, strengthening your conceptual clarity.
Tools & Resources
ICAI Study Material (for conceptual understanding), Past year DU question papers, Online accounting tutorials
Career Connection
A strong foundation in these areas is crucial for all commerce careers, from finance to legal compliance, and forms the bedrock for professional certifications like CA and CS.
Develop Foundational Analytical Skills- (Semester 1-2)
Focus on the practical application of concepts from subjects like Principles of Microeconomics and Business Mathematics. Attend workshops on data analysis using basic tools like Excel. Engage in debates and discussions to refine critical thinking and problem-solving abilities.
Tools & Resources
MS Excel, Khan Academy for Math refreshers, Economic Times for current affairs analysis
Career Connection
These skills are highly valued in entry-level analyst roles across various Indian industries, enhancing your employability and performance in interviews.
Build Effective Communication & Soft Skills- (Semester 1-2)
Actively participate in AECC (English Language) and VAC courses. Join college societies like debate clubs or entrepreneurship cells to practice public speaking, teamwork, and presentation skills. These experiences are vital for personal and professional growth in India''''s competitive job market.
Tools & Resources
Toastmasters International (if available), LinkedIn Learning for communication courses, College cultural societies
Career Connection
Strong soft skills are often a differentiator in Indian placements, crucial for group discussions and interviews, leading to better job prospects.
Intermediate Stage
Excel in Taxation and Management- (Semester 3-4)
Deep dive into Income Tax Law and Practice, Management Principles, and Human Resource Management. Solve numerous tax problems and case studies. Seek opportunities for minor projects or internships in HR departments or tax consultancies to gain practical exposure.
Tools & Resources
Taxmann publications, ClearTax platform for understanding tax filing, HR management journals
Career Connection
Proficiency in Indian tax laws is a direct path to roles in taxation, while management knowledge is key for leadership and administrative positions in Indian companies.
Gain Proficiency in Business Tools & Analytics- (Semester 3-4)
Master tools covered in Skill Enhancement Courses like Computer Applications in Business or Digital Marketing. Practice data interpretation and statistical analysis using real-world business scenarios from subjects like Business Statistics. Consider pursuing online certifications in these areas.
Tools & Resources
Google Analytics Academy, Coursera/edX courses on Business Analytics, Advanced Excel tutorials
Career Connection
Digital literacy and analytical skills are non-negotiable for modern commerce roles in India, from e-commerce to market research, boosting your resume significantly.
Seek Early Industry Exposure and Networking- (Semester 3-4)
Attend industry webinars, guest lectures, and career fairs organized by the college or university. Connect with alumni and professionals on LinkedIn. Look for short-term internships, virtual projects, or volunteering roles to understand business operations firsthand.
Tools & Resources
LinkedIn, Indeed for internship listings, Industry associations like FICCI/CII event calendars
Career Connection
Early exposure helps clarify career goals, build a professional network, and provides valuable experience that makes you a more attractive candidate for Indian companies.
Advanced Stage
Specialize through Discipline Specific Electives- (Semester 5-6)
Carefully choose DSEs (e.g., Investment Analysis, GST, Financial Management) that align with your career aspirations. Immerse yourself in these subjects through advanced readings, real-time market analysis, and case competitions. Aim for certifications relevant to your chosen specialization.
Tools & Resources
NSE Academy certifications, NISM certifications, Financial market analysis platforms
Career Connection
Specialization makes you highly sought after in specific sectors (e.g., finance, taxation, auditing) within Indian corporations, leading to specialized roles and better compensation.
Undertake Capstone Project/Research- (Semester 5-6)
Engage in a final year project or research paper, ideally linking to an industry problem. This allows for in-depth application of learned concepts and showcases your ability to conduct independent work and problem-solve. Present your findings at college-level conferences.
Tools & Resources
JSTOR, Google Scholar for research papers, SurveyMonkey for data collection, Mentor guidance from faculty
Career Connection
A strong project or research paper is a significant talking point in placements, demonstrating practical skills and critical thinking to potential Indian employers.
Intensive Placement & Interview Preparation- (Semester 5-6)
Participate actively in college placement drives. Practice aptitude tests, group discussions, and mock interviews regularly. Work on your resume and cover letter tailoring them for specific roles in Indian companies. Focus on current affairs and industry knowledge relevant to your target roles.
Tools & Resources
Online aptitude test platforms, College placement cell workshops, HR professionals for mock interviews
Career Connection
Dedicated preparation is key to securing coveted placements in top Indian companies, maximizing your chances of a successful career launch right after graduation.
Program Structure and Curriculum
Eligibility:
- Passed Class XII or its equivalent from a recognized Board, and qualified CUET (UG) 2024 with specific subject combination requirements (Any one Language from List A + Mathematics + Any two subjects from List B1 OR Any one Language from List A + Accountancy/ Book Keeping + Any two subjects from List B1).
Duration: 3 Years (6 Semesters)
Credits: 148 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22411101 | Financial Accounting | Core | 4 | Theoretical Framework of Accounting, Accounting Process and Final Accounts, Accounting for Non-Profit Organisations, Company Accounts (Share Capital), Dissolution of Partnership Firms |
| 22411102 | Business Law | Core | 4 | Indian Contract Act 1872, Special Contracts (Indemnity, Guarantee, Bailment, Pledge, Agency), Sale of Goods Act 1930, Limited Liability Partnership Act 2008, Negotiable Instruments Act 1881 |
| 22411901 | Principles of Microeconomics | Generic Elective (Example) | 4 | Introduction to Economics, Consumer Behavior (Utility and Indifference Curve Analysis), Production and Costs, Market Structures (Perfect Competition, Monopoly), Factor Pricing |
| 22411103 | Environmental Science | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources and Associated Problems, Ecosystems and Biodiversity, Environmental Pollution and Management, Human Population and Environment |
| 22411111 | Constitutional Values and Fundamental Duties | Value Addition Course (Example) | 2 | The Constitution of India: Basic Features, Preamble and Citizenship, Fundamental Rights, Directive Principles of State Policy, Fundamental Duties and Constitutional Amendments |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22411201 | Corporate Accounting | Core | 4 | Accounting for Share Capital Transactions, Redemption of Preference Shares and Debentures, Financial Statements of a Company, Cash Flow Statement (AS-3), Accounting for Amalgamation and Internal Reconstruction |
| 22411202 | Corporate Law | Core | 4 | Company Formation and Types of Companies, Memorandum and Articles of Association, Share Capital and Debentures, Management and Administration (Directors, Meetings), Dividends, Accounts, Audit and Winding Up |
| 22411902 | Business Mathematics | Generic Elective (Example) | 4 | Matrices and Determinants, Calculus (Differential and Integral), Financial Mathematics (Interest, Annuities), Linear Programming Problems, Set Theory and Functions |
| 22411203 | English Language | Ability Enhancement Compulsory Course | 2 | Reading Comprehension, Writing Skills (Essays, Reports), Grammar and Vocabulary, Effective Communication Skills, Presentation Techniques |
| 22411212 | Swachh Bharat | Value Addition Course (Example) | 2 | Concept and Objectives of Swachh Bharat Abhiyan, Sanitation and Waste Management, Health and Hygiene Practices, Role of Government and Citizens, Sustainable Development Goals and Cleanliness |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22411301 | Income Tax Law and Practice | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income (Salaries, House Property), Profits and Gains of Business or Profession, Capital Gains and Other Sources, Deductions, Computation of Total Income |
| 22411302 | Management Principles and Application | Core | 4 | Introduction to Management, Planning and Decision Making, Organizing and Departmentation, Directing and Motivation, Controlling and Coordination |
| 22411303 | Human Resource Management | Core | 4 | Introduction to Human Resource Management, Human Resource Planning and Recruitment, Selection and Induction, Training and Development, Performance Appraisal, Compensation Management, Employee Relations |
| 22411903 | Principles of Marketing | Generic Elective (Example) | 4 | Introduction to Marketing, Marketing Environment and Research, Consumer Behavior and Market Segmentation, Product and Pricing Decisions, Promotion and Distribution Channels |
| 22411311 | Computer Applications in Business | Skill Enhancement Course (Example) | 2 | Word Processing (MS Word), Spreadsheets for Business (MS Excel), Presentation Tools (MS PowerPoint), Database Management Systems (MS Access), Introduction to Business Software |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22411401 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Ascertainment (Material, Labor, Overheads), Costing Methods (Job, Process, Contract Costing), Marginal Costing and Break-Even Analysis, Budgetary Control and Standard Costing |
| 22411402 | Business Statistics | Core | 4 | Introduction to Statistics and Data Collection, Measures of Central Tendency and Dispersion, Correlation and Regression Analysis, Index Numbers and Time Series Analysis, Probability Theory and Distributions |
| 22411403 | Banking and Insurance | Core | 4 | Introduction to Banking System in India, Commercial Banks and Central Bank (RBI), E-Banking and Digital Payments, Principles and Types of Insurance, Insurance Sector Regulation (IRDAI) |
| 22411904 | Indian Economy | Generic Elective (Example) | 4 | Basic Characteristics of Indian Economy, Economic Planning and Reforms, Agriculture and Industrial Sector, Foreign Trade and Balance of Payments, Poverty, Unemployment and Inclusive Growth |
| 22411412 | Digital Marketing | Skill Enhancement Course (Example) | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Content Marketing and Email Marketing |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22411501 | Investment Analysis and Portfolio Management | Discipline Specific Elective (Example) | 4 | Investment Environment and Process, Risk and Return Analysis, Valuation of Equity and Debt Securities, Modern Portfolio Theory, Portfolio Performance Evaluation |
| 22411502 | Auditing and Corporate Governance | Discipline Specific Elective (Example) | 4 | Introduction to Auditing and Assurance, Audit Planning and Internal Control, Vouching and Verification of Assets and Liabilities, Company Audit and Auditor''''s Report, Concepts of Corporate Governance and Ethics |
| 22411503 | Goods & Services Tax (GST) and Customs Law | Discipline Specific Elective (Example) | 4 | Introduction to GST in India, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, GST Procedures (Registration, Returns, Refunds), Overview of Customs Law |
| 22411504 | Financial Management | Discipline Specific Elective (Example) | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22411601 | Management Accounting | Discipline Specific Elective (Example) | 4 | Nature and Scope of Management Accounting, Fund Flow and Cash Flow Statements, Ratio Analysis and Financial Statement Analysis, Budgeting and Budgetary Control, Standard Costing and Variance Analysis |
| 22411602 | International Business | Discipline Specific Elective (Example) | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market and Hedging, Global Financial Markets and Institutions, International Marketing and Logistics |
| 22411603 | Fundamentals of Financial Markets | Discipline Specific Elective (Example) | 4 | Indian Financial System Overview, Money Market Instruments, Capital Market (Primary and Secondary), Stock Exchanges and Regulatory Framework (SEBI), Role of Financial Intermediaries |
| 22411604 | Project Management | Discipline Specific Elective (Example) | 4 | Introduction to Project Management, Project Planning and Selection, Project Scheduling (PERT, CPM), Project Monitoring and Control, Project Risk Management and Termination |




