

B-COM-PROGRAMME 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 Programme at Delhi College of Arts and Commerce, affiliated with the University of Delhi, focuses on providing a comprehensive foundation in commerce and business principles. It is designed to equip students with a broad understanding of financial accounting, business law, economics, marketing, and management, crucial for a wide array of roles in the Indian corporate sector. The program emphasizes theoretical knowledge with practical applicability to prepare students for current market demands.
Who Should Apply?
This program is ideal for fresh 10+2 graduates seeking a foundational understanding of business and commerce, aiming for entry-level roles in finance, accounting, or general management. It also serves as a strong base for those aspiring to pursue professional qualifications like CA, CS, or CMA, or higher studies such as M.Com or MBA, providing the necessary academic rigor for future career growth in various industries.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India across sectors like banking, financial services, accounting, retail, and sales. Entry-level salaries typically range from INR 2.5 Lakhs to 4.5 Lakhs per annum, with significant growth potential based on experience and further qualifications. Common roles include Accountant, Financial Analyst, Marketing Executive, or Operations Manager, with opportunities in both private and public sectors across the nation.

Student Success Practices
Foundation Stage
Master Core Commerce Fundamentals- (Semester 1-2)
Dedicate significant effort to building a robust foundation in Financial Accounting, Business Laws, and Business Mathematics. Attend all lectures, take meticulous notes, and regularly solve numerical problems from textbooks and past papers. Actively participate in tutorials and seek clarification for difficult concepts.
Tools & Resources
NCERT textbooks for foundational concepts, Reference books like T.S. Grewal (Accounting), P.C. Tulsian (Law), Online tutorials on platforms like YouTube for visual learning, College library resources for diverse perspectives
Career Connection
A strong grasp of fundamentals is critical for cracking professional competitive exams (e.g., CA Foundation, CS Executive Entrance Test) and securing entry-level finance and accounting roles in Indian companies.
Develop Essential Communication and Digital Skills- (Semester 1-2)
Actively engage in English Communication (AEC) courses to enhance both written and oral communication. Practice written communication through essays, reports, and presentations. For digital literacy, become proficient in basic MS Office tools (Excel for calculations, Word for documentation, PowerPoint for presentations) and effective online research.
Tools & Resources
Grammarly for improving written English, LinkedIn Learning or Coursera for basic Excel tutorials, College computer labs for practical application, Reputable online news portals for reading comprehension and current affairs
Career Connection
These are universally sought-after skills in the Indian job market, crucial for effective team collaboration, client interaction, and professional report writing in corporate environments.
Engage in Academic Societies and Peer Learning- (Semester 1-2)
Join the college''''s Commerce Association, finance clubs, or entrepreneurship cells. Form study groups with peers to discuss challenging concepts, collaboratively solve problems, and prepare for internal assessments and semester-end examinations. Participate in introductory events and workshops organized by these societies.
Tools & Resources
College notice boards and social media for society events, WhatsApp groups or other communication platforms for study coordination, Library discussion rooms for group study sessions, Mentorship from senior students in respective societies
Career Connection
Builds crucial teamwork, leadership, and networking skills, and provides early exposure to practical aspects of commerce, which are highly valued by Indian recruiters.
Intermediate Stage
Seek Practical Exposure through Internships- (Semester 3-5 (especially after Semester 4))
Actively search for and undertake short-term internships in accounting firms, small and medium enterprises (SMEs), startups, or non-governmental organizations during semester breaks. Focus on applying theoretical knowledge gained in Corporate Accounting, Income Tax, and Marketing to real-world business scenarios.
Tools & Resources
Internshala and LinkedIn for internship searches, College placement cell for guidance and opportunities, Local business directories and professional networks
Career Connection
Provides invaluable real-world experience, helps identify specific career interests within the vast Indian commerce landscape, and significantly strengthens resumes for final placements.
Enhance Analytical and Specialized Software Skills- (Semester 3-5)
Beyond academic curriculum, dedicate time to learn advanced functionalities of Excel, basic data analysis tools, or widely used accounting software like Tally. Focus on utilizing these tools for project work, case studies, or personal financial management to gain practical proficiency.
Tools & Resources
Online courses from platforms like Coursera, Udemy, or NPTEL for Excel/Tally certifications, College workshops on financial software, YouTube tutorials for hands-on practice
Career Connection
These are highly sought-after skills in India for roles such as Junior Accountant, Data Entry Operator, Business Analyst Assistant, or Marketing Research Assistant, offering a competitive edge.
Engage in Inter-College Competitions and Workshops- (Semester 3-5)
Participate in commerce-related quizzes, case study competitions, debate events, and business plan contests organized by other Delhi University colleges or professional bodies. Attend workshops and seminars on specific industry topics like GST implementation or stock market basics to broaden knowledge.
Tools & Resources
Event updates from college societies and DU student portals, Notices from student chapters of ICAI, ICSI, or other professional associations, Online platforms hosting national-level business competitions
Career Connection
Boosts confidence, hones problem-solving and presentation abilities, expands professional network within the academic and industry community, and demonstrates initiative to potential employers.
Advanced Stage
Intensive Placement and Career Preparation- (Semester 6)
Focus on comprehensive placement preparation including professional resume building, practicing mock interviews, participating in group discussions, and preparing for aptitude tests. Understand common interview questions for commerce graduates in India and refine answers to showcase skills and experiences effectively.
Tools & Resources
College placement cell workshops and mentorship programs, Online aptitude platforms such as IndiaBix, PrepInsta, Peer mock interview sessions and feedback
Career Connection
Directly prepares students for campus placements and off-campus recruitment drives, increasing their chances of securing desirable roles in finance, auditing, sales, and general management across Indian companies.
Specialized Skill Development Based on Electives- (Semester 6)
Deepen knowledge in areas chosen through Discipline Specific Electives (DSEs), such as Financial Management, Computer Applications in Business, or International Business. Consider pursuing short-term certifications relevant to your chosen career path, like NISM certifications for finance or advanced digital marketing courses.
Tools & Resources
NISM official website for financial market certifications, Certification providers like Google for digital marketing, Advanced online courses from reputable platforms to upskill in niche areas
Career Connection
Provides a competitive edge in niche areas, making graduates more attractive for specialized roles in the Indian financial services, ITes, or marketing sectors, aligning with specific career aspirations.
Network with Alumni and Industry Professionals- (Semester 6)
Leverage college alumni networks and professional platforms like LinkedIn to connect with professionals working in your target industries. Attend industry webinars, seminars, and career fairs to gain valuable insights into market trends, industry demands, and potential job leads. Seek mentorship opportunities.
Tools & Resources
LinkedIn for professional networking, College alumni groups and portals, Industry association events and webinars (e.g., ASSOCHAM, FICCI)
Career Connection
Opens doors to mentorship, internships, and job opportunities through referrals and informed career guidance, which is crucial for navigating and succeeding in the dynamic Indian corporate landscape.
Program Structure and Curriculum
Eligibility:
- Passed Class XII examination from a recognized board, with admission based on the Common University Entrance Test (CUET) scores as per University of Delhi guidelines.
Duration: 3 years (6 semesters)
Credits: Minimum 120 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-1 | Financial Accounting | Discipline Specific Core (DSC) | 4 | Theoretical Framework of Accounting, Accounting Process, Final Accounts of Sole Proprietorship, Accounts of Non-Profit Organizations, Accounting for Consignment and Joint Venture, Depreciation Accounting |
| DSC-2 | Business Organisation and Management | Discipline Specific Core (DSC) | 4 | Nature and Purpose of Business, Forms of Business Organization, Introduction to Management, Functions of Management (Planning, Organizing), Directing, Staffing, and Controlling, Emerging Issues in Business |
| AEC-1 | Ability Enhancement Compulsory Course (Choice Based) | Ability Enhancement Compulsory Course (AEC) | 4 | Environmental Studies (or other chosen AEC), Multidisciplinary nature of Environmental Studies, Ecosystems and Biodiversity, Natural Resources and Sustainable Development, Environmental Pollution and Management, Social Issues and the Environment |
| VAC-1 | Value Addition Course (Choice Based) | Value Addition Course (VAC) | 2 | Examples: Financial Literacy, Constitution of India, Digital Empowerment, Ethics and Culture, Yoga and Health |
| SEC-1 | Skill Enhancement Course (Choice Based) | Skill Enhancement Course (SEC) | 2 | Examples: Communication in Everyday Life, Individual and Society, IT Skills for Everyone, Design Thinking, Entrepreneurship |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-3 | Business Law | Discipline Specific Core (DSC) | 4 | Indian Contract Act, 1872 (General Principles), Specific Contracts (Indemnity, Guarantee, Bailment, Agency), Sale of Goods Act, 1930, Limited Liability Partnership Act, 2008, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019 |
| DSC-4 | Business Mathematics and Statistics | Discipline Specific Core (DSC) | 4 | Matrices and Determinants, Calculus (Differentiation and Integration), Measures of Central Tendency and Dispersion, Correlation and Regression Analysis, Probability and Probability Distributions, Index Numbers and Time Series Analysis |
| AEC-2 | Ability Enhancement Compulsory Course (Choice Based) | Ability Enhancement Compulsory Course (AEC) | 4 | English Communication (or other chosen AEC), Theory of Communication, Reading Comprehension and Writing Skills, Listening and Speaking Skills, Presentation Skills, Grammar and Vocabulary for Business Communication |
| VAC-2 | Value Addition Course (Choice Based) | Value Addition Course (VAC) | 2 | Examples: Swachh Bharat, Digital Citizenship, Emotional Intelligence, Science and Society, Gender and Society |
| SEC-2 | Skill Enhancement Course (Choice Based) | Skill Enhancement Course (SEC) | 2 | Examples: Financial Modeling, Personal Selling and Salesmanship, Data Analysis with Excel, Foreign Language for Business, Public Speaking |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-5 | Corporate Accounting | Discipline Specific Core (DSC) | 4 | Accounting for Shares and Debentures, Redemption of Preference Shares and Debentures, Financial Statements of Companies, Cash Flow Statement (AS-3), Accounting for Amalgamation, Valuation of Goodwill and Shares |
| DSC-6 | Income Tax Law | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income (Salaries, House Property), Heads of Income (Business/Profession, Capital Gains, Other Sources), Clubbing of Income and Set-off/Carry Forward of Losses, Deductions from Gross Total Income and Tax Liability |
| GE-1 | Generic Elective (Choice Based) | Generic Elective (GE) | 4 | Choices from other disciplines:, History, Political Science, Economics, Psychology, Sociology |
| VAC-3 | Value Addition Course (Choice Based) | Value Addition Course (VAC) | 2 | Examples: Professional Ethics, Art of Being Happy, Yoga and Wellness, Financial Planning, Cyber Security Awareness |
| SEC-3 | Skill Enhancement Course (Choice Based) | Skill Enhancement Course (SEC) | 2 | Examples: E-commerce, Startup and Entrepreneurship, Public Relations, Event Management, Supply Chain Management |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-7 | Principles of Marketing | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Environment, Consumer Behaviour and Market Segmentation, Product Decisions, Pricing Decisions, Promotion and Distribution Decisions |
| DSC-8 | Principles of Microeconomics | Discipline Specific Core (DSC) | 4 | Introduction to Microeconomics, Demand and Supply Analysis, Consumer Behaviour (Utility and Indifference Curves), Production and Cost Analysis, Market Structures (Perfect Competition, Monopoly, Oligopoly), Factor Pricing |
| GE-2 | Generic Elective (Choice Based) | Generic Elective (GE) | 4 | Choices from other disciplines:, History, Political Science, Economics, Psychology, Sociology |
| VAC-4 | Value Addition Course (Choice Based) | Value Addition Course (VAC) | 2 | Examples: Green Economy, Indian Knowledge System, Environmental Ethics, Introduction to Yoga, Media and Society |
| SEC-4 | Skill Enhancement Course (Choice Based) | Skill Enhancement Course (SEC) | 2 | Examples: Research Methodology, Digital Marketing, Personal Finance and Investment, Human Rights and Gender, Introduction to Forensic Accounting |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-9 | Goods & Service Tax (GST) & Customs Law | Discipline Specific Core (DSC) | 4 | Introduction to GST (Concept, Structure, Administration), Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration, Accounts, Records, and Returns under GST, Basic Concepts of Customs Law, Types of Duties, Valuation, Import and Export Procedures |
| DSC-10 | Human Resource Management | Discipline Specific Core (DSC) | 4 | Introduction to Human Resource Management, Human Resource Planning, Job Analysis, Recruitment and Selection, Training and Development, Performance Management and Appraisal, Compensation Management and Employee Relations |
| DSE-1 | Discipline Specific Elective (Choice Based) | Discipline Specific Elective (DSE) | 4 | Examples: Financial Management, International Business, Corporate Law, Business Statistics, Management Accounting, Investment Analysis and Portfolio Management |
| GE-3 | Generic Elective (Choice Based) | Generic Elective (GE) | 4 | Choices from other disciplines:, History, Political Science, Economics, Psychology, Sociology |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-11 | Auditing & Corporate Governance | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Types of Audit and Audit Process, Internal Control System, Vouching and Verification, Introduction to Corporate Governance, Regulatory Framework of Corporate Governance in India |
| DSC-12 | Fundamentals of Financial Management | Discipline Specific Core (DSC) | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Leverage Analysis, Working Capital Management |
| DSE-2 | Discipline Specific Elective (Choice Based) | Discipline Specific Elective (DSE) | 4 | Examples: Computer Applications in Business, Advertising and Personal Selling, E-Commerce, Banking and Insurance, Financial Markets and Institutions, Organizational Behavior |
| GE-4 | Generic Elective (Choice Based) | Generic Elective (GE) | 4 | Choices from other disciplines:, History, Political Science, Economics, Psychology, Sociology |




