.png&w=1920&q=75)
BCOM-HONS in Accounting at Delhi College of Arts and Commerce
Delhi, Delhi
.png&w=1920&q=75)
About the Specialization
What is Accounting at Delhi College of Arts and Commerce Delhi?
This BCom Hons program at Delhi College of Arts and Commerce, affiliated with the University of Delhi, provides a robust foundation in accounting, finance, business law, and economics. It emphasizes a deep understanding of financial reporting, taxation, and auditing, which are critical for navigating the complexities of the Indian business landscape. The curriculum is designed to produce analytically strong graduates capable of contributing to various sectors of the economy.
Who Should Apply?
This program is ideal for high school graduates with a strong aptitude for numbers and an interest in commerce, aiming for a career in accounting, finance, or corporate management. It also caters to individuals aspiring to pursue professional qualifications like CA, CS, or CMA in India, as the curriculum provides a strong conceptual base essential for these examinations. Basic mathematical skills and analytical thinking are beneficial prerequisites.
Why Choose This Course?
Graduates of this program can expect to secure roles in diverse fields such as financial analysis, taxation, auditing, and management consulting within India. Entry-level salaries typically range from INR 3.5 to 6 lakhs per annum, with significant growth potential for experienced professionals. The program aligns well with certifications like CA, ACCA, and provides a solid foundation for MBA programs, opening pathways to leadership roles in Indian and multinational corporations.
Student Success Practices
Foundation Stage
Master Accounting Fundamentals- (Semester 1-2)
Thoroughly understand the principles of Financial Accounting and Corporate Accounting. Focus on journal entries, ledger posting, trial balances, and preparing financial statements. Utilize practical problems from textbooks and online resources to solidify concepts.
Tools & Resources
Textbooks (e.g., T.S. Grewal, P.C. Tulsian), Online tutorials (e.g., ICAI resources, YouTube channels), Basic accounting software demos
Career Connection
A strong foundation is crucial for all accounting roles, making you proficient in basic financial record-keeping and understanding business transactions, essential for entry-level accounting positions.
Develop Strong Mathematical & Statistical Skills- (Semester 1-3)
Pay special attention to Business Mathematics and Business Statistics. Practice numerical problems regularly. Join peer study groups to clarify doubts and work through complex questions, which are vital for analytical thinking.
Tools & Resources
NCERT textbooks for foundational math, R.S. Aggarwal for quantitative aptitude, Khan Academy for topic clarification, Excel for basic data analysis
Career Connection
These skills are indispensable for financial analysis, data interpretation, and quantitative reasoning required in finance, market research, and strategic roles, enhancing your employability in analytical positions.
Engage with Foundational Business Concepts- (Semester 1-3)
Beyond core subjects, actively participate in discussions for Business Organization and Management and Business Law. Understand the practical implications of legal frameworks and management theories on Indian businesses through case studies.
Tools & Resources
Business newspapers (e.g., The Economic Times, Business Standard), Official government websites for legal updates, Industry magazines
Career Connection
A holistic understanding of business operations and legal compliance is vital for roles in corporate governance, compliance, and general management, preparing you for a broader range of opportunities.
Intermediate Stage
Gain Proficiency in Taxation Laws- (Semester 3-5)
Dive deep into Income Tax Law and Practice, and Goods and Services Tax (GST) and Customs Law. Solve practical case studies, especially those relevant to Indian tax scenarios. Consider taking workshops on tax filing.
Tools & Resources
Taxmann publications, ICAI tax modules, Income Tax Department website, GST portal, Online tax filing software demos
Career Connection
Expertise in Indian tax laws is highly sought after by accounting firms, tax consultancies, and corporate finance departments, opening doors to lucrative careers in taxation and compliance.
Acquire Practical Software Skills- (Semester 3-5)
Master Computer Applications in Business and, if possible, take up the Computerized Accounting System SEC. Gain hands-on experience with MS Excel for financial modeling, Tally ERP.9 for accounting, and presentation tools.
Tools & Resources
Microsoft Office Suite (Excel, PowerPoint), Tally ERP.9 software (student version/demos), Online courses on advanced Excel for finance
Career Connection
Digital literacy and proficiency in accounting software are non-negotiable in today''''s job market, significantly boosting your efficiency and appeal to employers for roles requiring data management and reporting.
Participate in Co-curricular Activities- (Semester 3-6)
Join college clubs related to finance, commerce, or entrepreneurship. Participate in inter-college quizzes, debates, and business plan competitions. This builds soft skills, expands networks, and applies theoretical knowledge.
Tools & Resources
College Commerce Association, Toastmasters (if available), Inter-college event platforms like E-Cell competitions
Career Connection
These experiences enhance leadership, teamwork, and communication skills, highly valued by recruiters. Networking with peers and industry guests can also lead to internship opportunities and mentorship.
Advanced Stage
Pursue Accounting-Focused Electives & Certifications- (Semester 5-8)
Strategically choose Discipline Specific Electives like Management Accounting, Financial Statement Analysis, Advanced Financial Accounting, or Forensic Accounting. Consider pursuing parallel certifications like NISM for financial markets.
Tools & Resources
NISM certifications (e.g., Equity Derivatives), ACCA/CIMA foundational courses, Online platforms for specialized accounting courses
Career Connection
Specialized knowledge differentiates you in the competitive Indian market. Certifications demonstrate commitment and expertise, directly improving prospects for roles in audit, financial analysis, or specialized accounting functions.
Undertake Internships and Industry Projects- (Semester 6-8)
Actively seek internships during summer breaks or the dedicated 4th-year internship pathway. Work on live projects in audit firms, corporate finance departments, or startups to gain practical exposure and apply classroom learning.
Tools & Resources
LinkedIn for job searches, College placement cell, Internshala for internship opportunities
Career Connection
Practical experience is paramount for placements. Internships provide real-world insights, build professional networks, and often convert into pre-placement offers, significantly easing the transition into full-time employment.
Prepare for Professional Exams and Placements- (Semester 7-8)
Start preparing early for professional exams (CA, CS, CMA) or competitive entrance tests for higher studies (e.g., CAT). Engage in mock interviews, resume building workshops, and group discussions organized by the placement cell.
Tools & Resources
Coaching institutes for professional exams, Online aptitude test platforms, College career services for mock interviews
Career Connection
Structured preparation ensures you are job-ready or well-equipped for further academic pursuits. Strong interview and aptitude skills are key to securing desirable placements and achieving long-term career goals in India.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 examination or its equivalent with at least 45% marks in aggregate from a recognized board. Admissions are typically through the Common University Entrance Test (CUET) scores, as per University of Delhi norms.
Duration: 4 years / 8 semesters
Credits: 176 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UGCF-BCom(H)-DSC-1 | Financial Accounting | Discipline Specific Core (DSC) | 4 | Theoretical Framework of Accounting, Accounting Process, Final Accounts of Sole Proprietorship, Accounting for Non-Profit Organisations, Company Accounts - Issue of Shares and Debentures |
| UGCF-BCom(H)-DSC-2 | Business Organization and Management | Discipline Specific Core (DSC) | 4 | Business Environment and Entrepreneurship, Forms of Business Organization, Management Principles and Functions, Planning and Decision Making, Organizing and Staffing |
| UGCF-GE-1 | Generic Elective - 1 (e.g., Principles of Microeconomics) | Generic Elective (GE) | 4 | Basic Economic Problems, Demand and Supply Analysis, Consumer Behavior, Production and Cost Analysis, Market Structures |
| UGCF-AECC-1 | Ability Enhancement Compulsory Course - 1 (e.g., Environmental Studies) | Ability Enhancement Compulsory Course (AECC) | 2 | Introduction to Environmental Studies, Natural Resources, Ecosystems, Biodiversity and Conservation, Environmental Pollution |
| UGCF-VAC-1 | Value Addition Course - 1 (e.g., Digital Empowerment) | Value Addition Course (VAC) | 2 | Basics of Digital Literacy, Internet and Web Technologies, Digital Communication Tools, Cyber Security Essentials, E-governance and Digital Services |
| UGCF-SEC-1 | Skill Enhancement Course - 1 (e.g., Financial Literacy) | Skill Enhancement Course (SEC) | 2 | Basics of Personal Finance, Budgeting and Saving, Investment Products, Banking Services, Insurance and Retirement Planning |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UGCF-BCom(H)-DSC-3 | Business Law | Discipline Specific Core (DSC) | 4 | Indian Contract Act 1872, Special Contracts, Sale of Goods Act 1930, Limited Liability Partnership Act 2008, Consumer Protection Act 2019 |
| UGCF-BCom(H)-DSC-4 | Business Mathematics | Discipline Specific Core (DSC) | 4 | Matrices and Determinants, Calculus (Differentiation), Calculus (Integration), Financial Mathematics, Linear Programming |
| UGCF-GE-2 | Generic Elective - 2 (e.g., Business Economics) | Generic Elective (GE) | 4 | Introduction to Business Economics, Theory of Production and Cost, Pricing Under Different Market Conditions, Business Cycles, Macroeconomic Indicators |
| UGCF-AECC-2 | Ability Enhancement Compulsory Course - 2 (e.g., English Communication) | Ability Enhancement Compulsory Course (AECC) | 2 | Theory of Communication, Types of Communication, Listening Skills, Writing Skills, Presentation Skills |
| UGCF-VAC-2 | Value Addition Course - 2 (e.g., Constitutional Values and Fundamental Duties) | Value Addition Course (VAC) | 2 | Preamble to the Constitution, Fundamental Rights, Directive Principles of State Policy, Fundamental Duties, Constitutional Amendments |
| UGCF-SEC-2 | Skill Enhancement Course - 2 (e.g., Communication in Everyday Life) | Skill Enhancement Course (SEC) | 2 | Verbal and Non-Verbal Communication, Interpersonal Communication, Group Communication, Digital Communication, Effective Public Speaking |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UGCF-BCom(H)-DSC-5 | Corporate Accounting | Discipline Specific Core (DSC) | 4 | Accounting for Shares and Debentures, Redemption of Preference Shares and Debentures, Buyback of Shares, Accounting for Amalgamation, Consolidated Financial Statements |
| UGCF-BCom(H)-DSC-6 | Income Tax Law and Practice | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Heads of Income (Salaries, House Property), Heads of Income (Business/Profession, Capital Gains, Other Sources), Deductions from Gross Total Income, Rebates, and Reliefs |
| UGCF-BCom(H)-DSC-7 | Business Statistics | Discipline Specific Core (DSC) | 4 | Statistical Data and its Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis and Index Numbers |
| UGCF-GE-3 | Generic Elective - 3 (e.g., Principles of Marketing) | Generic Elective (GE) | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior and Market Segmentation, Product and Pricing Decisions, Promotion and Distribution Decisions |
| UGCF-VAC-3 | Value Addition Course - 3 (e.g., Ethics and Culture) | Value Addition Course (VAC) | 2 | Introduction to Ethics, Ethical Theories, Cultural Diversity and Values, Ethical Decision Making, Social Responsibility |
| UGCF-SEC-3 | Skill Enhancement Course - 3 (e.g., Computerised Accounting System) | Skill Enhancement Course (SEC) | 2 | Introduction to Computerized Accounting, Features of Tally ERP.9, Company Creation and Chart of Accounts, Voucher Entries and Inventory Management, Generating Financial Reports in Tally |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UGCF-BCom(H)-DSC-8 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Cost Ascertainment (Material, Labour, Overheads), Costing Methods (Job, Batch, Contract Costing), Process Costing, Reconciliation of Cost and Financial Accounts |
| UGCF-BCom(H)-DSC-9 | Goods and Services Tax (GST) and Customs Law | Discipline Specific Core (DSC) | 4 | Introduction to GST Law, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Customs Law |
| UGCF-BCom(H)-DSC-10 | Computer Applications in Business | Discipline Specific Core (DSC) | 4 | Word Processing and Spreadsheets for Business, Presentation Software, Database Management Systems, Business Process Automation, E-commerce Fundamentals |
| UGCF-GE-4 | Generic Elective - 4 (e.g., Principles of Macroeconomics) | Generic Elective (GE) | 4 | National Income Accounting, Money and Banking, Inflation and Unemployment, Fiscal Policy, International Trade |
| UGCF-VAC-4 | Value Addition Course - 4 (e.g., Critical Thinking and Problem Solving) | Value Addition Course (VAC) | 2 | Introduction to Critical Thinking, Logical Reasoning and Fallacies, Problem-Solving Methodologies, Decision Making Techniques, Creative Thinking and Innovation |
| UGCF-SEC-4 | Skill Enhancement Course - 4 (e.g., E-commerce) | Skill Enhancement Course (SEC) | 2 | Introduction to E-commerce, E-commerce Business Models, E-payment Systems, E-commerce Security and Privacy, Digital Marketing |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UGCF-BCom(H)-DSC-11 | Auditing and Corporate Governance | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Types of Audit and Audit Process, Internal Control System, Audit Report and Professional Ethics, Corporate Governance Principles and Practices |
| UGCF-BCom(H)-DSC-12 | Business Research Methods and Project Work | Discipline Specific Core (DSC) | 4 | Introduction to Business Research, Research Design Formulation, Data Collection Methods, Data Analysis and Interpretation, Report Writing and Presentation |
| UGCF-DSE-1 | Discipline Specific Elective - 1 (e.g., Management Accounting) | Discipline Specific Elective (DSE) - Choice | 4 | Introduction to Management Accounting, Budgetary Control, Standard Costing, Marginal Costing and Decision Making, Fund Flow and Cash Flow Statements |
| UGCF-DSE-2 | Discipline Specific Elective - 2 (e.g., Financial Markets and Institutions) | Discipline Specific Elective (DSE) - Choice | 4 | Indian Financial System, Money Market, Capital Market, Financial Institutions, Investment Banking and Mutual Funds |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UGCF-BCom(H)-DSC-13 | Financial Management | Discipline Specific Core (DSC) | 4 | Introduction to Financial Management, Investment Decisions (Capital Budgeting), Financing Decisions (Capital Structure), Working Capital Management, Dividend Decisions |
| UGCF-BCom(H)-DSC-14 | Principles of Marketing | Discipline Specific Core (DSC) | 4 | Marketing Concepts and Environment, Consumer Behavior, Market Segmentation, Targeting and Positioning, Product and Brand Management, Promotion and Place Decisions |
| UGCF-DSE-3 | Discipline Specific Elective - 3 (e.g., Financial Statement Analysis) | Discipline Specific Elective (DSE) - Choice | 4 | Introduction to Financial Statements, Techniques of Financial Analysis, Ratio Analysis, Cash Flow and Fund Flow Statements Analysis, Forecasting Financial Performance |
| UGCF-DSE-4 | Discipline Specific Elective - 4 (e.g., Human Resource Management) | Discipline Specific Elective (DSE) - Choice | 4 | Introduction to HRM, HR Planning and Recruitment, Training and Development, Performance Management, Compensation and Employee Relations |
Semester 7
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UGCF-BCom(H)-DSC-15 | Corporate Tax Planning | Discipline Specific Core (DSC) | 4 | Introduction to Corporate Tax Planning, Tax Planning for New Business, Tax Planning for Capital Gains, Tax Planning for Deductions, Corporate Restructuring and Tax Implications |
| UGCF-BCom(H)-DSC-16 | International Business | Discipline Specific Core (DSC) | 4 | Introduction to International Business, Theories of International Trade, International Business Environment, Foreign Exchange Market, Global Business Strategies |
| UGCF-DSE-5 | Discipline Specific Elective - 5 (e.g., Advanced Financial Accounting) | Discipline Specific Elective (DSE) - Accounting Focused Choice | 4 | Advanced Issues in Company Accounts, Accounting for Leases, Indian Accounting Standards (Ind AS), Human Resource Accounting, Environmental Accounting |
| UGCF-DSE-6 | Discipline Specific Elective - 6 (e.g., Forensic Accounting and Fraud Examination) | Discipline Specific Elective (DSE) - Accounting Focused Choice | 4 | Introduction to Forensic Accounting, Types of Financial Frauds, Fraud Detection Techniques, Investigation Process and Evidence Collection, Reporting and Expert Witness Testimony |
Semester 8
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UGCF-BCom(H)-DSC-17 | Entrepreneurship Development | Discipline Specific Core (DSC) | 4 | Concept and Process of Entrepreneurship, Creativity and Innovation, Business Plan Formulation, Sources of Finance for Entrepreneurs, Legal and Regulatory Framework for Startups |
| UGCF-BCom(H)-DSC-18 | Investment Banking and Financial Services | Discipline Specific Core (DSC) | 4 | Introduction to Investment Banking, Underwriting and Issue Management, Mergers and Acquisitions, Asset Management, Leasing and Factoring |
| UGCF-DSE-7 | Discipline Specific Elective - 7 (e.g., International Financial Reporting Standards (IFRS)) | Discipline Specific Elective (DSE) - Accounting Focused Choice | 4 | Introduction to IFRS, Conceptual Framework for Financial Reporting, IFRS for Presentation of Financial Statements, Key IFRS Standards (e.g., Inventories, Revenue), Convergence of Ind AS with IFRS |
| UGCF-DSE-8 | Discipline Specific Elective - 8 (e.g., Auditing Practices and Professional Ethics) | Discipline Specific Elective (DSE) - Accounting Focused Choice | 4 | Advanced Auditing Techniques, Audit of Consolidated Financial Statements, Investigation and Forensic Audit, Professional Ethics for Auditors, Internal Audit and Operational Audit |
| UGCF-BCom(H)-Research/Internship/Advanced | Research Project / Dissertation / Internship / Advanced Studies | Research/Internship/Advanced Pathway | 12 | Literature Review, Methodology Design, Data Collection and Analysis, Report Writing and Presentation, Practical Industry Exposure |
