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B-COM-HONS in General at Delhi College of Arts and Commerce
Delhi, Delhi
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About the Specialization
What is General at Delhi College of Arts and Commerce Delhi?
This B.Com (Hons) program at Delhi College of Arts and Commerce focuses on providing a comprehensive understanding of core commerce disciplines including accounting, finance, taxation, law, and management. It is designed to equip students with analytical and problem-solving skills crucial for a dynamic business environment. The program, aligned with the University of Delhi''''s curriculum, prepares students for diverse roles in the Indian financial and corporate sectors, emphasizing practical applicability and theoretical rigor.
Who Should Apply?
This program is ideal for fresh graduates from a commerce background seeking entry into various commercial and financial roles. It also suits individuals aspiring for professional qualifications like CA, CS, or CMA, as it builds a strong foundational knowledge. Students with an aptitude for numbers, business strategy, and a desire to understand economic operations will find this course highly rewarding, paving their way for successful careers in India''''s booming economy.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in finance, accounting, taxation, banking, and general management. Entry-level salaries in India typically range from INR 3-5 lakhs per annum, with significant growth trajectories in leading Indian and multinational companies. The program aligns with the foundational requirements for many professional certifications, enabling graduates to accelerate their professional development and achieve higher earning potential in the Indian job market.
Student Success Practices
Foundation Stage
Master Core Accounting & Legal Fundamentals- (Semester 1-2)
Focus intensely on Financial Accounting, Corporate Accounting, and Business Laws in the initial semesters. Form study groups, solve numerical problems regularly, and refer to multiple textbooks to gain a strong conceptual base. This builds the bedrock for advanced finance and taxation subjects.
Tools & Resources
ICAI study material (for conceptual clarity), Taxmann publications, Past year university papers
Career Connection
A strong foundation is critical for clearing professional exams like CA/CS/CMA and excelling in entry-level accounting and legal compliance roles in Indian companies.
Develop Communication and Environmental Awareness- (Semester 1-2)
Actively engage in AECC courses like Environmental Science and English Language. Participate in debates, presentations, and essay writing competitions to hone soft skills. Understand environmental policies relevant to Indian businesses.
Tools & Resources
TOEFL/IELTS practice materials, Newspaper business sections, College literary and debate societies
Career Connection
Effective communication is paramount for corporate roles, client interactions, and leadership positions. Environmental awareness is increasingly valued in socially responsible Indian businesses.
Embrace Constitutional and Value-based Learning- (Semester 1-2)
Utilize Value Addition Courses like Constitutional Values & Fundamental Duties and Yoga. Understand India''''s democratic framework and cultivate ethical behavior, which is crucial for corporate integrity. Practice mindfulness to manage academic stress.
Tools & Resources
NCERT Civics books, Yoga apps and local classes, Participation in college social responsibility clubs
Career Connection
Inculcating strong ethical values and understanding India''''s governance structure builds responsible professionals sought after by ethical Indian organizations, reducing risks of corporate misconduct.
Intermediate Stage
Acquire Practical Taxation and HR Skills- (Semester 3-4)
Deep dive into Income Tax, GST, and Human Resource Management. Seek practical exposure through internships (even short-term ones) at local CA firms or HR departments. Utilize SEC courses like E-Commerce to understand digital business models.
Tools & Resources
Tally ERP software (basic certification), NSE Academy certifications (e.g., Financial Market), LinkedIn Learning courses on taxation/HR
Career Connection
Expertise in Indian tax laws and HR practices is highly sought after by companies. Practical skills in e-commerce open doors to digital marketing and online business roles.
Build Analytical & Financial Modeling Capabilities- (Semester 3-4)
Focus on Cost Accounting, Management Accounting, and Financial Literacy. Enroll in SEC like Financial Modelling and Valuation to gain hands-on Excel proficiency for financial analysis. Participate in stock market games or investment clubs.
Tools & Resources
Microsoft Excel (advanced functions), Bloomberg Terminal access (if available), Financial news portals like Moneycontrol, Livemint
Career Connection
Strong analytical and financial modeling skills are essential for roles in investment banking, financial analysis, equity research, and corporate finance in India.
Explore Generic Electives for Broadening Horizons- (Semester 3-4)
Carefully select Generic Electives (e.g., Microeconomics, Macroeconomics) to gain a wider perspective on business and economic principles. Engage with current economic affairs by reading business newspapers and journals.
Tools & Resources
The Economic Times, Business Standard, RBI publications
Career Connection
A broader understanding of economics enhances strategic thinking and decision-making, preparing students for roles in economic analysis, policy, and strategy at Indian firms.
Advanced Stage
Gain Industry Exposure through Internships and Projects- (Semester 5-6)
Secure a substantive internship in your area of interest (e.g., auditing, marketing, international business) during summer breaks. Actively participate in live industry projects offered by the college or industry partners. Apply theoretical knowledge from Auditing, Corporate Governance, and Principles of Marketing.
Tools & Resources
Internshala, Naukri.com for internships, Company annual reports for project ideas
Career Connection
Practical experience is crucial for placements in India. Internships provide networking opportunities and a chance to apply classroom learning in a real-world corporate setting, making you job-ready.
Specialize and Enhance Research Skills- (Semester 5-6)
Choose Discipline Specific Electives (DSEs) strategically based on your career aspirations (e.g., Financial Markets, International Business). Pay special attention to Business Research Methods to develop strong analytical and report-writing skills.
Tools & Resources
Research databases (e.g., JSTOR, EBSCO if accessible), SPSS/R for basic data analysis, Academic journals in commerce
Career Connection
Specialization makes you more competitive for targeted roles. Research skills are valuable for market research, business analytics, and further academic pursuits in India or abroad.
Focus on Placement Preparation and Networking- (Semester 5-6)
Attend placement workshops, mock interviews, and resume-building sessions organized by the college. Network with alumni and industry professionals through LinkedIn and college events. Prepare for aptitude tests and group discussions rigorously.
Tools & Resources
Placement cell resources, Online aptitude platforms (e.g., IndiaBix), Professional networking events
Career Connection
This stage is critical for securing desirable placements with top Indian companies. Strong preparation ensures you stand out in the competitive job market and achieve your career goals.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 examination or its equivalent from any recognized Board with a minimum aggregate percentage as per University of Delhi admission guidelines. English and Mathematics/Applied Mathematics are mandatory subjects.
Duration: 3 years (6 semesters) or 4 years (8 semesters) with Research option
Credits: 160 (for 3-year B.Com Hons) Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCCH01 | Financial Accounting | Core | 4 | Theoretical Framework, Accounting Process, Business Income, Accounting for Property, Plant and Equipment, Self-Balancing Ledgers, Royalties, Branch & Departmental Accounts |
| BCCH02 | Business Laws | Core | 4 | The Indian Contract Act, 1872, The Sale of Goods Act, 1930, The Limited Liability Partnership Act, 2008, The Information Technology Act, 2000, The Negotiable Instruments Act, 1881 |
| AECC01 | Environmental Science | Ability Enhancement Compulsory Course | 2 | Introduction to Environmental Studies, Ecosystems, Natural Resources, Biodiversity and Conservation, Environmental Pollution, Environmental Policies & Practices |
| VAC01 | Constitutional Values & Fundamental Duties | Value Addition Course | 2 | The Constitution of India, Preamble and Basic Features, Fundamental Rights, Fundamental Duties, Directive Principles of State Policy |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCCH03 | Corporate Accounting | Core | 4 | Accounting for Share Capital, Debentures, Financial Statements of Companies, Cash Flow Statement, Analysis of Financial Statements |
| BCCH04 | Corporate Laws | Core | 4 | Company Formation and Management, Meetings and Resolutions, Dividends and Accounts, Audit and Winding Up, Securities Contracts (Regulation) Act, 1956 |
| AECC02 | English Language: Theory | Ability Enhancement Compulsory Course | 2 | Reading Comprehension, Writing Skills, Grammar and Vocabulary, Communication for Business, Public Speaking |
| VAC02 | Yoga: Philosophy & Practice | Value Addition Course | 2 | Introduction to Yoga, Asanas and Pranayama, Meditation Techniques, Yoga for Stress Management, Principles of Yogic Diet |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCCH05 | Income Tax Law and Practice | Core | 4 | Basic Concepts of Income Tax, Computation of Taxable Income under different heads, Deductions from Gross Total Income, Assessment of Individuals, Advance Tax and TDS |
| BCCH06 | Human Resource Management | Core | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation Management |
| SEC01 | E-Commerce | Skill Enhancement Course | 2 | Introduction to E-Commerce, E-Commerce Business Models, Security and Payment Systems, E-Marketing, Legal and Ethical Issues in E-Commerce |
| VAC03 | Digital Marketing | Value Addition Course | 2 | Introduction to Digital Marketing, SEO and SEM, Social Media Marketing, Content Marketing, Email Marketing |
| GE-A1 | Generic Elective - Option 1 (e.g., Principles of Microeconomics) | Generic Elective | 4 | Introduction to Economics, Demand and Supply, Consumer Behavior, Production and Costs, Market Structures |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCCH07 | Goods and Services Tax (GST) and Customs Law | Core | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns, Customs Act, 1962 |
| BCCH08 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Ascertainment, Costing Methods, Cost Control and Reduction, Budgetary Control |
| SEC02 | Financial Modelling and Valuation | Skill Enhancement Course | 2 | Introduction to Financial Models, Excel Functions for Finance, Time Value of Money, Equity Valuation Models, Project Valuation |
| VAC04 | Financial Literacy | Value Addition Course | 2 | Basics of Personal Finance, Budgeting and Saving, Investment Planning, Credit and Debt Management, Insurance and Retirement Planning |
| GE-A2 | Generic Elective - Option 2 (e.g., Principles of Macroeconomics) | Generic Elective | 4 | National Income Accounting, Money and Banking, Inflation and Unemployment, Fiscal and Monetary Policy, International Trade |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCCH09 | Auditing and Corporate Governance | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Procedures, Internal Control, Corporate Governance |
| BCCH10 | Management Accounting | Core | 4 | Introduction to Management Accounting, Ratio Analysis, Fund Flow and Cash Flow Statements, Marginal Costing, Budgeting and Variance Analysis |
| DSE01 | Discipline Specific Elective - Option 1 (e.g., Financial Markets & Institutions) | Discipline Specific Elective | 4 | Indian Financial System, Money Market, Capital Market, Financial Services, Regulatory Framework |
| DSE02 | Discipline Specific Elective - Option 2 (e.g., Fundamentals of Investment) | Discipline Specific Elective | 4 | Investment Environment, Risk and Return, Security Analysis, Portfolio Management, Derivatives |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCCH11 | Business Research Methods | Core | 4 | Introduction to Research, Research Design, Sampling and Data Collection, Data Analysis, Report Writing |
| BCCH12 | Principles of Marketing | Core | 4 | Introduction to Marketing, Market Segmentation, Targeting, Positioning, Product Decisions, Pricing Decisions, Promotion and Place Decisions |
| DSE03 | Discipline Specific Elective - Option 3 (e.g., International Business) | Discipline Specific Elective | 4 | Nature of International Business, Theories of International Trade, Foreign Exchange Market, International Financial Management, Global Business Environment |
| DSE04 | Discipline Specific Elective - Option 4 (e.g., Advertising & Personal Selling) | Discipline Specific Elective | 4 | Introduction to Advertising, Advertising Media, Advertising Campaign Management, Personal Selling Process, Sales Force Management |
