

B-COM-PROGRAMME in General at Kirori Mal College


Delhi, Delhi
.png&w=1920&q=75)
About the Specialization
What is General at Kirori Mal College Delhi?
This B.Com Programme degree at Kirori Mal College, under the University of Delhi''''s UGCF 2022 framework, focuses on providing a comprehensive and interdisciplinary education in commerce. It equips students with foundational knowledge across various business disciplines, preparing them for a dynamic Indian business environment. The program emphasizes a broad understanding of economic principles, accounting practices, and legal frameworks relevant to commerce.
Who Should Apply?
This program is ideal for recent 10+2 graduates with a strong interest in business, finance, and general commerce. It caters to students aspiring for diverse career paths in the corporate sector, government, or entrepreneurship in India. It is also suitable for those looking to build a strong academic base before pursuing higher education like MBA, CA, CS, or other professional qualifications.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions in finance, accounting, marketing, human resources, and operations roles across various industries in India. Typical starting salaries range from INR 3-6 LPA, with significant growth potential for experienced professionals. The degree also serves as a robust foundation for competitive exams (UPSC, banking) and further studies, aligning with professional certifications like CA and CS.

Student Success Practices
Foundation Stage
Master Core Commerce Fundamentals- (Semester 1-2)
Focus intensely on understanding fundamental concepts in Financial Accounting, Business Law, and Microeconomics. Utilize college library resources, attend tutorials, and form study groups to clarify doubts. This strong base is crucial for advanced subjects.
Tools & Resources
Kirori Mal College Library, DU-prescribed textbooks, Peer study groups
Career Connection
A solid grasp of fundamentals is essential for cracking entrance exams for professional courses like CA/CS/CMA and for initial rounds of campus placements.
Develop Foundational Digital and Communication Skills- (Semester 1-2)
Actively engage with Skill Enhancement Courses (SEC) like Computer Applications in Business and Business Communication. Practice presentation skills, participate in college debates, and learn basic software like MS Office suite. Enroll in relevant online certification courses.
Tools & Resources
Microsoft Learn, Coursera for communication courses, College societies like Debating Society
Career Connection
These skills are non-negotiable for any entry-level role, enhancing employability and effectiveness in corporate communication and data handling.
Explore Interdisciplinary Knowledge- (Semester 1-2)
Make the most of Ability Enhancement Courses (AEC) and Value Addition Courses (VAC) to broaden your perspective beyond commerce. Engage in discussions on environmental issues, Indian Constitution, and ethical dilemmas. This holistic view is valued by employers.
Tools & Resources
KMC Environmental Society, Legal aid clinics, Current affairs magazines
Career Connection
Developing a well-rounded personality with awareness of societal issues makes you a more insightful and responsible professional, beneficial for managerial roles.
Intermediate Stage
Pursue Meaningful Internships and Projects- (Semester 3-5)
Seek out internships in your areas of interest (e.g., accounting firms, marketing agencies, NGOs) during summer breaks. Participate in college-led industry projects or case study competitions. Apply SEC skills in real-world scenarios.
Tools & Resources
KMC Placement Cell, Internshala, Linkedln, Case study clubs
Career Connection
Practical experience significantly boosts your resume, provides industry exposure, and helps in networking, often leading to pre-placement offers.
Build Specialized Skills through Electives- (Semester 3-5)
Strategically choose your Generic Electives (GE) and Discipline Specific Electives (DSE) to align with potential career paths. If interested in finance, opt for investment-related courses; for marketing, choose relevant GEs. Supplement with advanced online courses.
Tools & Resources
NPTEL, Udemy, edX for specialized commerce courses
Career Connection
Specialized skills differentiate you in the job market, making you a more attractive candidate for specific roles in finance, HR, or marketing departments.
Engage with College Societies and Competitions- (Semester 3-5)
Join and actively participate in Kirori Mal College''''s commerce societies (e.g., ComSoc, Finance & Investment Cell). Organize events, participate in inter-college fests, business plan competitions, and debates. This enhances leadership and teamwork.
Tools & Resources
KMC Student Societies, DU Fest circuits, Youth Business India
Career Connection
Leadership roles and participation in competitions demonstrate initiative, problem-solving, and communication skills, which are highly valued by recruiters.
Advanced Stage
Intensive Placement and Professional Exam Preparation- (Semester 6-8)
Dedicate time to prepare for campus placements, focusing on aptitude tests, group discussions, and personal interviews. Simultaneously, if pursuing CA/CS/CMA, intensify preparation for intermediate and final levels. Utilize mock interviews and resume workshops.
Tools & Resources
KMC Placement Cell workshops, Online aptitude platforms (e.g., IndiaBix), Professional coaching centers
Career Connection
Thorough preparation directly impacts your success in securing desired job roles or clearing professional examinations immediately after graduation.
Network and Leverage Alumni Connections- (Semester 6-8)
Attend alumni talks, connect with KMC alumni on professional platforms like LinkedIn, and seek mentorship. Build a strong professional network that can provide insights, guidance, and potential job opportunities in your chosen field.
Tools & Resources
Kirori Mal College Alumni Association, LinkedIn, Industry conferences
Career Connection
Networking is paramount for career advancement, opening doors to unadvertised positions and providing valuable industry insights and mentorship.
Undertake Advanced Research or Live Projects- (Semester 6-8)
For the 4th year, engage deeply with the Research Project/Dissertation. If opting for a 3-year degree, seek out live projects with startups or small businesses. This demonstrates analytical skills, problem-solving ability, and subject matter expertise.
Tools & Resources
Faculty mentors, Research journals, Industry contacts for live projects
Career Connection
Advanced research or project experience showcases independent thinking and practical application of knowledge, appealing to employers and for higher studies.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 or equivalent examination from a recognized board. Admissions are based on merit/CUET (Common University Entrance Test) scores as per University of Delhi guidelines.
Duration: 4 years (8 semesters) with multiple exit options
Credits: 160 credits for 4-year degree (120 for 3-year degree exit option) 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, Accounting for Not-for-Profit Organisations, Accounting for Consignment and Joint Venture |
| DSC-2 | Business Organization and Management | Discipline Specific Core (DSC) | 4 | Introduction to Business and Business Environment, Forms of Business Organizations, Introduction to Management, Planning and Organizing, Directing, Staffing and Controlling |
| AEC-1 | Environmental Science | Ability Enhancement Course (AEC) | 4 | Introduction to Environmental Studies, Ecosystems, Natural Resources, Environmental Pollution, Environmental Issues and Sustainable Development |
| VAC-1 | Indian Constitution/Ethics and Values/Digital Empowerment (Choice-based) | Value Addition Course (VAC) | 2 | Constitutional Framework, Fundamental Rights, Directive Principles, Constitutional Amendments, Contemporary Ethical Issues |
| SEC-1 | Business Communication/Financial Literacy/Computer Applications in Business (Choice-based) | Skill Enhancement Course (SEC) | 2 | Principles of Communication, Types of Communication, Financial Planning, Budgeting, Introduction to MS Office |
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, Sale of Goods Act, 1930, Limited Liability Partnership Act, 2008, Information Technology Act, 2000 |
| DSC-4 | Business Mathematics | Discipline Specific Core (DSC) | 4 | Matrices and Determinants, Calculus (Differentiation and Integration), Financial Mathematics (Interest, Annuities), Linear Programming, Set Theory |
| AEC-2 | English/Hindi/MIL (Choice-based) | Ability Enhancement Course (AEC) | 4 | Language Proficiency, Reading Comprehension, Writing Skills, Grammar and Usage, Literary Analysis |
| VAC-2 | Indian Constitution/Ethics and Values/Digital Empowerment (Choice-based) | Value Addition Course (VAC) | 2 | Democracy and Governance, Citizenship, Social Justice, Digital Tools, Cyber Security Basics |
| SEC-2 | E-Commerce/Tax Procedures & Planning/Computerized Accounting (Choice-based) | Skill Enhancement Course (SEC) | 2 | Introduction to E-Commerce, Business Models in E-Commerce, Taxation Fundamentals, GST Basics, Tally ERP |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-5 | Corporate Accounting | Discipline Specific Core (DSC) | 4 | Accounting for Share Capital, Debentures, Buy-Back of Shares, Underwriting of Shares, Accounting for Amalgamation |
| DSC-6 | Micro Economics | Discipline Specific Core (DSC) | 4 | Demand and Supply Analysis, Consumer Behavior, Production and Cost Analysis, Market Structures (Perfect Competition, Monopoly), Factor Pricing |
| GE-1 | Generic Elective (Choice-based, e.g., Principles of Marketing, Entrepreneurship Development) | Generic Elective (GE) | 4 | Marketing Concepts, Market Segmentation, Product and Pricing Decisions, Promotional Strategies, Entrepreneurial Process |
| VAC-3 | Indian Constitution/Ethics and Values/Digital Empowerment (Choice-based) | Value Addition Course (VAC) | 2 | Fundamental Duties, Constitutional Bodies, Human Rights, Digital Citizenship, Data Privacy |
| SEC-3 | Digital Marketing/Data Analysis with Excel/Financial Modeling (Choice-based) | Skill Enhancement Course (SEC) | 2 | SEO and SEM, Social Media Marketing, Excel Functions, Data Visualization, Financial Statement Analysis |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-7 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Cost Ascertainment, Cost Control and Cost Reduction, Costing Methods (Job, Process, Contract), Budgetary Control and Standard Costing |
| DSC-8 | Macro Economics | Discipline Specific Core (DSC) | 4 | National Income Accounting, Theories of Income and Employment, Inflation and Deflation, Monetary and Fiscal Policy, Balance of Payments |
| GE-2 | Generic Elective (Choice-based, e.g., Fundamentals of Investment, International Business) | Generic Elective (GE) | 4 | Investment Avenues, Risk and Return, Global Business Environment, Foreign Exchange Market, Multinational Corporations |
| VAC-4 | Indian Constitution/Ethics and Values/Digital Empowerment (Choice-based) | Value Addition Course (VAC) | 2 | State Government, Local Self-Government, Public Administration, E-Governance, Digital Public Services |
| SEC-4 | E-filing of Returns/Supply Chain Management/Business Analytics (Choice-based) | Skill Enhancement Course (SEC) | 2 | Income Tax Return Filing, GST Return Filing, Logistics Management, Inventory Control, Predictive Analytics |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-9 | Income Tax Law & Practice | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Heads of Income (Salary, House Property), Heads of Income (Business/Profession, Capital Gains, Other Sources), Deductions from Gross Total Income, Computation of Tax Liability |
| DSC-10 | Auditing & Corporate Governance | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Audit Planning and Documentation, Internal Control, Company Audit, Corporate Governance Principles |
| DSE-1 | Discipline Specific Elective-1 (Choice-based from pools, e.g., Financial Management, Human Resource Management) | Discipline Specific Elective (DSE) | 4 | Introduction to Financial Management, Capital Budgeting, Working Capital Management, HR Planning, Recruitment and Selection |
| GE-3 | Generic Elective (Choice-based from various disciplines) | Generic Elective (GE) | 4 | Interdisciplinary Research Methods, Societal Impact of Technology, Globalisation Issues, Art and Culture, Indian Economic Development |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-11 | Goods & Services Tax (GST) & Customs Law | Discipline Specific Core (DSC) | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Customs Act, 1962 |
| DSC-12 | Fundamentals of Financial Management | Discipline Specific Core (DSC) | 4 | Time Value of Money, Capital Structure, Dividend Decisions, Source of Finance, Cost of Capital |
| DSE-2 | Discipline Specific Elective-2 (Choice-based from pools, e.g., Investment Analysis, Organizational Behavior) | Discipline Specific Elective (DSE) | 4 | Introduction to Investment, Equity Analysis, Bond Valuation, Perception and Learning, Group Dynamics |
| GE-4 | Generic Elective (Choice-based from various disciplines) | Generic Elective (GE) | 4 | Environmental Ethics, Gender Studies, Public Policy Analysis, Conflict Resolution, Critical Thinking |
Semester 7
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-13 | Research Methodology and Statistical Tools for Business | Discipline Specific Core (DSC) | 4 | Introduction to Research, Research Design, Sampling Techniques, Data Collection Methods, Statistical Analysis (Regression, Correlation) |
| DSE-3 | Discipline Specific Elective-3 (Specialized choices from Management, Finance, Marketing) | Discipline Specific Elective (DSE) | 4 | Strategic Management, International Financial Management, Consumer Behavior Research, Project Management, Risk Management |
| DSE-4 | Discipline Specific Elective-4 (Specialized choices from Management, Finance, Marketing) | Discipline Specific Elective (DSE) | 4 | Marketing Research, Business Analytics Applications, Derivative Markets, Banking Operations, Supply Chain Analytics |
| DSE-5 | Discipline Specific Elective-5 (Specialized choices from Management, Finance, Marketing) | Discipline Specific Elective (DSE) | 4 | Entrepreneurial Finance, Rural Marketing, Cyber Security in Business, Operations Research, Mergers and Acquisitions |
Semester 8
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-14 | Research Project / Dissertation | Discipline Specific Core (DSC) | 12 | Problem Formulation, Literature Review, Methodology Design, Data Analysis and Interpretation, Report Writing and Presentation |
| DSE-6 | Discipline Specific Elective-6 (Specialized choices for advanced studies) | Discipline Specific Elective (DSE) | 4 | Data Mining for Business, Financial Technology (FinTech), Brand Management, Global Human Resource Management, Social Entrepreneurship |
| DSE-7 | Discipline Specific Elective-7 (Specialized choices for advanced studies) | Discipline Specific Elective (DSE) | 4 | Valuation and Investment Banking, International Marketing, Business Process Management, Organizational Development, Sustainable Business Practices |




