

B-COM-HONS in General at Pandit Deendayal Energy University


Gandhinagar, Gujarat
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About the Specialization
What is General at Pandit Deendayal Energy University Gandhinagar?
This B.Com (Hons.) program at Pandit Deendayal Energy University focuses on equipping students with a comprehensive understanding of commerce, business administration, and financial principles. Designed to meet the evolving demands of the Indian corporate sector, it provides a blend of theoretical knowledge and practical skills essential for modern commerce. The program differentiates itself through a robust curriculum covering core business functions, economic analysis, and financial markets, preparing graduates for diverse roles in India''''s dynamic economy.
Who Should Apply?
This program is ideal for aspiring finance professionals, future business leaders, and entrepreneurs. It attracts fresh graduates who have completed their 10+2 education with a keen interest in accounting, economics, and management. It also caters to individuals seeking a strong foundation for further postgraduate studies like MBA, CA, CS, or CFA, providing the academic rigor and practical insights necessary for advanced professional qualifications in India.
Why Choose This Course?
Graduates of this program can expect promising career paths in auditing, taxation, banking, financial analysis, and general management across India. Entry-level salaries typically range from INR 3-6 lakhs per annum, with significant growth trajectories in leading Indian companies and multinational corporations operating in India. The curriculum also aligns with the foundational knowledge required for various professional certifications, enhancing career prospects significantly.

Student Success Practices
Foundation Stage
Master Core Accounting and Economic Concepts- (Semester 1-2)
Focus on building a strong foundation in Financial Accounting, Business Economics, and Business Mathematics. Regularly solve problems, review theoretical concepts, and understand their real-world implications in the Indian business context.
Tools & Resources
NPTEL courses on Accounting/Economics, online quizzes (e.g., ICAI resources for foundational concepts), peer study groups
Career Connection
Essential for roles in finance, accounting, and economic analysis. Strong basics are critical for professional exams like CA, CS, CMA, and further management studies.
Enhance Communication and Analytical Skills- (Semester 1-2)
Actively participate in English Language and Communication sessions to refine written and verbal communication. Utilize Business Statistics knowledge for basic data analysis. Join college debate clubs or presentation competitions to improve public speaking.
Tools & Resources
Grammarly, LinkedIn Learning courses on communication, Microsoft Excel for data practice, college Toastmasters clubs
Career Connection
Crucial for all corporate roles, client interactions, report writing, and effectively conveying business insights to stakeholders in Indian companies.
Explore Business Landscapes and Environmental Impact- (Semester 1-2)
Gain insights into different forms of business organization and the broader business environment. Understand basic principles of E-Commerce. Pay attention to Environmental Studies to appreciate Corporate Social Responsibility (CSR) in India.
Tools & Resources
Business newspapers (Economic Times, Business Standard), industry reports, documentaries on Indian businesses and environmental initiatives
Career Connection
Develops a holistic business perspective, valuable for management roles and for understanding ethical and sustainable business practices increasingly demanded by Indian employers.
Intermediate Stage
Apply Cost and Management Accounting Techniques- (Semester 3-4)
Dive deep into Cost Accounting and Management Accounting. Practice case studies involving budgeting, variance analysis, and financial statement analysis. Look for opportunities to apply these in minor projects or simulations.
Tools & Resources
Accounting software trials (e.g., Tally ERP, Zoho Books), financial news analysis, Harvard Business Review case studies
Career Connection
Directly applicable to roles in cost control, financial planning, budgeting, and performance management within Indian manufacturing and service industries.
Understand Regulatory and Legal Frameworks- (Semester 3-4)
Develop a strong grasp of Company Law and Income Tax Law and Practice, focusing on Indian regulations. Follow news on changes in taxation policies and corporate governance. Consider short online courses on Indian taxation.
Tools & Resources
Official Income Tax Department website, Corporate Affairs Ministry website, Indian legal news portals, professional body journals
Career Connection
Essential for careers in compliance, taxation, legal advisory, and corporate secretarial roles within India.
Gain Practical Industry Experience (Summer Internship)- (End of Semester 4)
Actively seek and complete a summer internship (as part of the curriculum) in a relevant field like finance, marketing, or HR. Focus on learning practical skills, networking, and understanding corporate culture. Document your experiences thoroughly.
Tools & Resources
College placement cell, LinkedIn, internship portals (Internshala, Naukri), resume building workshops
Career Connection
Provides invaluable real-world exposure, enhances resume, builds professional network, and often leads to pre-placement offers in Indian companies.
Advanced Stage
Specialize and Refine Financial Acumen- (Semester 5-6)
Choose departmental electives wisely based on career interests (e.g., Marketing Analytics, Security Analysis, Tax Planning). Focus on advanced financial management concepts, auditing, and GST. Consider preparing for NISM certifications for capital markets.
Tools & Resources
Financial modeling tools, NISM study material, online courses on advanced finance topics, financial journals
Career Connection
Directly prepares for specialized roles in investment banking, financial analysis, auditing, taxation, and portfolio management in the Indian financial sector.
Engage in Comprehensive Project Work and Research- (Semester 6)
Undertake the final year Project Work with a focus on a real-world business problem. Apply research methodologies and data analysis techniques learned. Aim for a solution-oriented project that showcases analytical and problem-solving skills.
Tools & Resources
Statistical software (SPSS, R, Python basics), academic databases, mentorship from faculty, industry reports
Career Connection
Develops critical thinking, independent research skills, and demonstrates practical application of knowledge, highly valued by employers for analytical and consulting roles.
Prepare for Placements and Professional Life- (Semester 5-6)
Actively participate in placement cell activities, mock interviews, and group discussions. Refine your resume and cover letter. Network with alumni and industry professionals. Develop soft skills like negotiation and leadership.
Tools & Resources
College placement portal, career counselors, professional networking events, alumni mentorship programs
Career Connection
Crucial for securing successful placements in top Indian and multinational companies, starting your career journey effectively, and building a strong professional network.
Program Structure and Curriculum
Eligibility:
- Minimum of 50% aggregate marks in 10+2 or equivalent examination from a recognized Board. For CBSE/ISC/Gujarat Board students, minimum 50% in the aggregate marks of all subjects in the 12th standard. For SC/ST candidates, minimum 45% aggregate marks.
Duration: 3 Years (6 Semesters)
Credits: 144 (minimum for degree, as per official regulations; sum of explicitly listed subjects is 135) Credits
Assessment: Internal: 50%, External: 50%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO101T | Financial Accounting | Core | 4 | Introduction to Accounting, Accounting Principles, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Partnership Accounts |
| CO102T | Business Economics | Core | 4 | Introduction to Economics, Demand and Supply Analysis, Theory of Consumer Behavior, Production and Cost, Market Structures, Pricing Strategies |
| CO103T | Business Mathematics | Core | 4 | Set Theory, Matrices and Determinants, Differential Calculus, Integral Calculus, Financial Mathematics, Linear Programming |
| CO104T | Business Organisation and Management | Core | 4 | Nature and Scope of Business, Forms of Business Organization, Functions of Management, Planning and Organizing, Staffing and Directing, Controlling |
| EN101T | English Language and Communication | Core | 4 | Basics of Communication, Grammar and Usage, Reading Comprehension, Business Correspondence, Presentation Skills, Report Writing |
| EV101T | Environmental Studies | Compulsory Foundation Course | 3 | Natural Resources, Ecosystems, Biodiversity, Environmental Pollution, Social Issues and Environment, Environmental Ethics |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO201T | Corporate Accounting | Core | 4 | Accounting for Shares, Debentures, Redemption of Debentures, Amalgamation and Absorption, Internal Reconstruction, Valuation of Goodwill and Shares |
| CO202T | Macro Economics | Core | 4 | National Income Accounting, Theories of Employment, Inflation and Deflation, Monetary and Fiscal Policy, Open Economy Macroeconomics, Business Cycles |
| CO203T | Business Statistics | Core | 4 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Probability Distribution |
| CO204T | Marketing Management | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Targeting and Positioning, Product Decisions, Pricing, Promotion and Distribution Strategies |
| CO205T | E-Commerce | Core | 4 | Introduction to E-Commerce, E-Business Models, E-Marketing and Advertising, E-Payment Systems, E-Security and Legal Issues, M-Commerce and Digital Economy |
| EL2XXT | Generic Elective (Open Elective from SLS Basket) | Elective | 3 | Diverse topics based on choice (e.g., Psychology, Public Administration, Sociology), Interdisciplinary learning, Skill enhancement, Broadening academic perspective, Critical thinking development |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO301T | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing, Activity-Based Costing |
| CO302T | Indian Economy | Core | 4 | Structure of Indian Economy, Agricultural Sector in India, Industrial Sector in India, Service Sector and Growth, Economic Reforms and Policy, Challenges and Opportunities in India |
| CO303T | Company Law | Core | 4 | Introduction to Company Law, Incorporation of a Company, Memorandum and Articles of Association, Share Capital and Debentures, Management and Administration of Company, Winding Up of Companies |
| CO304T | Human Resource Management | Core | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| CO305T | Banking and Insurance | Core | 4 | Introduction to Banking System, Commercial Banks and their Functions, Central Bank (RBI) and Monetary Policy, Types and Principles of Insurance, Insurance Sector in India, IRDAI Regulations |
| EL3XXT | Generic Elective (Open Elective from SLS Basket) | Elective | 3 | Interdisciplinary subject knowledge, Development of soft skills, Enhancement of general awareness, Choice-based learning, Cross-functional understanding |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO401T | Management Accounting | Core | 4 | Nature and Scope of Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow and Cash Flow Statements, Budgetary Control, Standard Costing |
| CO402T | Public Finance | Core | 4 | Introduction to Public Finance, Public Revenue and Taxation, Public Expenditure, Public Debt Management, Fiscal Policy in India, Indian Tax System |
| CO403T | Income Tax Law and Practice | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession, Computation of Total Income and Tax Liability |
| CO404T | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Motivation and Process, Business Idea Generation and Opportunity Evaluation, Business Plan Preparation, Forms of Business Ownership and Funding, Start-up Ecosystem in India |
| CO405T | Financial Markets and Institutions | Core | 4 | Introduction to Financial System, Money Market and Instruments, Capital Market and Instruments, Financial Institutions (Banks, NBFCs), Financial Services, Regulatory Bodies (RBI, SEBI) |
| PR401P | Summer Internship | Project/Internship | 3 | Practical exposure to industry, Application of theoretical knowledge, Workplace ethics and professional conduct, Report writing and presentation skills, Problem-solving in real business scenarios, Networking opportunities |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO501T | Auditing and Corporate Governance | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Documentation, Internal Control System, Audit of Financial Statements, Corporate Governance Principles and Practices |
| CO502T | Goods and Service Tax (GST) | Core | 4 | Introduction to GST, Constitutional Aspect of GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration, Returns and Payments under GST |
| CO503T | Financial Management | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy Decisions |
| CO504T | International Business | Core | 4 | Nature and Scope of International Business, Theories of International Trade, Foreign Exchange Market, Balance of Payments, International Financial Institutions, Global Business Strategies |
| CO505T | Research Methodology and Data Analysis | Core | 4 | Introduction to Research, Research Design and Types, Data Collection Methods (Primary and Secondary), Sampling Techniques, Hypothesis Testing, Research Report Writing |
| EL5XXT | Discipline Specific Elective (Departmental Elective) | Elective | 3 | Specialized topics in chosen area (e.g., Marketing, Finance, Taxation), Advanced analytical skills, Industry-specific knowledge, Application of theoretical concepts, Problem-solving in niche areas |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO601T | Project Management | Core | 4 | Introduction to Project Management, Project Life Cycle, Project Planning and Scheduling, Project Risk Management, Project Monitoring and Control, Project Evaluation and Termination |
| CO602T | Business Ethics and Corporate Social Responsibility | Core | 4 | Introduction to Business Ethics, Ethical Theories and Decision Making, Corporate Social Responsibility (CSR), Stakeholder Management, CSR Initiatives in India, Sustainable Business Practices |
| CO603P | Project Work | Project | 6 | Independent research and problem identification, Literature review and methodology design, Data collection and analysis, Findings and conclusions, Report writing and presentation, Practical application of academic knowledge |
| EL6XXT | Discipline Specific Elective (Departmental Elective) | Elective | 3 | In-depth study in a chosen commerce domain, Advanced concepts and applications, Industry case studies, Critical analysis and evaluation, Preparation for specialized roles |
| EL6XYT | Discipline Specific Elective (Departmental Elective) | Elective | 3 | Specialized knowledge in a secondary elective area, Complementary skill development, Understanding emerging trends, Research and analytical skills, Holistic business perspective |




