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BCOM-HONOURS in Accounting at Shyam Lal College
Delhi, Delhi
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About the Specialization
What is Accounting at Shyam Lal College Delhi?
This BCom Honours program at Shyam Lal College, affiliated with the University of Delhi, provides a comprehensive foundation in commerce with a strong emphasis on accounting principles and practices. It delves into financial reporting, taxation, cost management, and auditing, preparing students for the intricate demands of the Indian financial sector. The curriculum is designed to equip graduates with both theoretical knowledge and practical skills crucial for navigating complex business environments in India.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 stream, particularly those with a strong aptitude for numbers, analytical thinking, and an interest in financial systems. It caters to individuals aspiring for careers in corporate finance, auditing, taxation, or general business management. Additionally, it benefits those looking to pursue higher professional qualifications like CA, CS, CMA, or MBA, leveraging a robust foundational understanding of business and accounting.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, auditors, tax consultants, financial analysts, and corporate finance executives across various industries. Entry-level salaries typically range from INR 3-6 lakhs per annum, with significant growth trajectories for experienced professionals often reaching INR 8-15 lakhs or more. The degree also provides an excellent pathway for pursuing professional certifications and postgraduate studies, enhancing career prospects in the competitive Indian job market.
Student Success Practices
Foundation Stage
Master Accounting Fundamentals- (Semester 1-2)
Dedicating extra time to understand the core concepts of Financial Accounting and Corporate Accounting in Semesters 1 and 2 is crucial. Regularly practice journal entries, ledger postings, and preparation of financial statements. Form study groups to discuss complex problems and theoretical aspects, ensuring a solid base for advanced subjects.
Tools & Resources
NCERT Accountancy books, T.S. Grewal for Accounting practice, Online accounting tutorials (e.g., YouTube channels like ''''Accounting Play'''')
Career Connection
A strong grasp of fundamentals is indispensable for all future accounting roles, professional exams (CA, CMA), and even basic financial literacy required in any business domain.
Develop Strong Business Law Acumen- (Semester 1-2)
Beyond memorizing legal provisions, focus on understanding the practical implications of Business and Corporate Laws. Read case studies related to the Indian Contract Act and Companies Act. Participate in college debates or mock parliamentary sessions to enhance comprehension and articulation of legal principles.
Tools & Resources
Bare Acts (Indian Contract Act, Companies Act), Legal blogs and journals (e.g., Manupatra blog), Business newspaper analysis
Career Connection
This knowledge is vital for roles in compliance, corporate governance, and legal departments, and provides a distinct advantage in commercial decision-making.
Enhance Quantitative Skills with Electives- (Semester 1-2)
Choose Generic Elective subjects that complement your accounting focus, such as ''''Business Mathematics'''' or ''''Statistics for Business''''. Actively engage in problem-solving sessions and utilize online resources to strengthen your quantitative and analytical abilities, which are critical for financial analysis.
Tools & Resources
Khan Academy for Math/Stats, University-provided practice sets, Basic Excel for data handling
Career Connection
Robust quantitative skills are highly valued by employers for financial modeling, data analysis, and strategic decision-making in finance and accounting.
Intermediate Stage
Dive Deep into Taxation and Cost Management- (Semester 3-4)
Focus intensely on Income Tax Law and GST, and Cost and Management Accounting. Attempt numerical problems regularly, analyze budget documents, and follow current tax amendments. Seek out internships in accounting firms or tax consultancies to gain practical exposure to filing returns and cost analysis.
Tools & Resources
Taxmann publications, ICAI study material for practical problems, Ministry of Finance website for budget updates
Career Connection
These subjects are cornerstones for careers in taxation, cost control, management consulting, and auditing, offering direct pathways to specialized roles.
Build Financial Management Foundations- (Semester 3-4)
Develop a solid understanding of financial management concepts like capital budgeting, working capital, and investment decisions. Participate in finance-related case competitions or virtual stock market games to apply theoretical knowledge in a simulated environment.
Tools & Resources
NISM certifications (e.g., Equity Derivatives), Moneycontrol.com for market data, Bloomberg Terminal access (if available)
Career Connection
Crucial for roles in corporate finance, investment banking, portfolio management, and treasury, enabling effective capital allocation decisions.
Engage in Skill Enhancement Courses (SEC)- (Semester 3-4)
Strategically choose SECs like ''''Computer Applications in Business'''' or ''''Data Analysis'''' to build proficiency in essential software. Focus on Excel, Tally, and basic data visualization tools, as these are universally used in accounting and finance departments.
Tools & Resources
Microsoft Excel certifications, Tally ERP 9/Prime courses, Coursera/Udemy courses on data analysis for business
Career Connection
Practical software skills are immediate value-adds in resumes, making graduates more job-ready for entry-level accounting and finance positions.
Advanced Stage
Strategic DSE Selection and Advanced Accounting- (Semester 5-6)
In Semesters 5 and 6, carefully choose Discipline Specific Electives (DSEs) that align with your career goals, particularly ''''Auditing & Corporate Governance'''' or ''''Financial Reporting & Analysis''''. Focus on understanding international accounting standards (IFRS/Ind AS) and their application.
Tools & Resources
ICAI Auditing standards, ACCA/CPA introductory modules, Financial Times or Economic Times for current reporting issues
Career Connection
Specialization in these areas directly prepares students for roles in statutory auditing, internal audit, financial reporting, and compliance within large corporations and audit firms.
Intensive Placement Preparation- (Semester 5-6)
Start rigorous preparation for placements by refining your resume, practicing aptitude tests, group discussions, and mock interviews. Actively network with alumni and industry professionals through college events and platforms like LinkedIn to understand industry expectations.
Tools & Resources
Placement cell workshops, Online aptitude test platforms (e.g., IndiaBix), Professional networking on LinkedIn
Career Connection
Maximizes chances of securing coveted roles in top-tier accounting firms, banks, financial services, and consulting companies right after graduation.
Pursue Professional Certifications- (Semester 5-6)
Consider starting foundational modules or exams for professional qualifications such as CA, CS, CMA, or even NISM certifications in areas like equity derivatives or mutual funds. This demonstrates a strong commitment to the field and enhances employability.
Tools & Resources
ICAI, ICSI, ICAI-Cost study materials, NISM online learning portal, Professional coaching institutes
Career Connection
These certifications significantly boost career progression, open doors to higher-paying roles, and provide specialized expertise highly sought after in the Indian financial sector.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 or its equivalent examination from a recognized board with a minimum of 40% aggregate marks, and passed Mathematics/Business Mathematics at the 10+2 level. For specific admission criteria, refer to the University of Delhi Admission Bulletin.
Duration: 3 years / 6 semesters (with option for 4 years / 8 semesters for Honours with Research)
Credits: 160 credits (for 3-year B.Com Hons) Credits
Assessment: Internal: 30%, External: 70% (End Semester Examination)
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, Financial Statements from Incomplete Records, Consignment and Joint Venture Accounts, Accounting for Dissolution of Partnership Firms |
| DSC-2 | Business Laws | Discipline Specific Core (DSC) | 4 | Indian Contract Act, 1872, Special Contracts (Indemnity, Guarantee, Bailment, Pledge), Sale of Goods Act, 1930, Limited Liability Partnership Act, 2008, Negotiable Instruments Act, 1881 |
| DSC-3 | Microeconomics | Discipline Specific Core (DSC) | 4 | Introduction to Economics, Demand and Supply Analysis, Consumer Behavior, Production and Costs, Market Structures (Perfect Competition, Monopoly) |
| AECC-1 | Environmental Science | Ability Enhancement Compulsory Course (AECC) | 2 | Multidisciplinary nature of environmental studies, Natural Resources, Ecosystems, Biodiversity and its conservation, Environmental Pollution, Social Issues and the Environment |
| GE-1 | Generic Elective - 1 (Student Choice) | Generic Elective (GE) | 4 | Varies based on student''''s choice from other disciplines offered by DU |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-4 | Corporate Accounting | Discipline Specific Core (DSC) | 4 | Accounting for Share Capital, Accounting for Debentures, Buy Back of Shares and Equity Shares with Differential Rights, Amalgamation and Reconstruction of Companies, Consolidated Financial Statements |
| DSC-5 | Corporate Laws | Discipline Specific Core (DSC) | 4 | Company Formation and Management, Share Capital and Debentures, Meetings and Resolutions, Dividends and Accounts, Audit and Winding Up |
| DSC-6 | Macroeconomics | Discipline Specific Core (DSC) | 4 | Introduction to Macroeconomics, National Income Accounting, Determination of Output and Employment, Inflation and Unemployment, Open Economy Macroeconomics |
| AECC-2 | English Communication / MIL | Ability Enhancement Compulsory Course (AECC) | 2 | Communication Skills, Grammar and Vocabulary, Listening, Speaking, Reading, Writing, Effective Presentation |
| GE-2 | Generic Elective - 2 (Student Choice) | Generic Elective (GE) | 4 | Varies based on student''''s choice from other disciplines offered by DU |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-7 | Income Tax Law & Practice | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income under various heads (Salaries, House Property, Business/Profession, Capital Gains, Other Sources), Deductions from Gross Total Income, Computation of Tax Liability of Individuals |
| DSC-8 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Cost Ascertainment (Material, Labour, Overheads), Costing Methods (Job, Batch, Contract, Process), Operating Costing, Reconciliation of Cost and Financial Accounts |
| DSC-9 | Human Resource Management | Discipline Specific Core (DSC) | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Management, Compensation Management |
| SEC-1 | Skill Enhancement Course - 1 (Student Choice) | Skill Enhancement Course (SEC) | 2 | Varies based on student''''s choice from options like Computer Applications in Business, Financial Literacy, E-Commerce, etc. |
| GE-3 | Generic Elective - 3 (Student Choice) | Generic Elective (GE) | 4 | Varies based on student''''s choice from other disciplines offered by DU |
| VAC-1 | Value Added Course - 1 (Student Choice) | Value Added Course (VAC) | 2 | Varies based on student''''s choice from options like Ethics and Values, Constitutional Values, Digital Fluency, etc. |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-10 | Goods & Services Tax (GST) & Customs Law | Discipline Specific Core (DSC) | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns, Payment of Tax, Customs Law |
| DSC-11 | Management Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Management Accounting, Financial Statement Analysis (Ratio Analysis, Cash Flow Statement), Budgetary Control, Standard Costing and Variance Analysis, Marginal Costing and Decision Making, Responsibility Accounting |
| 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, Working Capital Management, Dividend Decisions |
| SEC-2 | Skill Enhancement Course - 2 (Student Choice) | Skill Enhancement Course (SEC) | 2 | Varies based on student''''s choice from options like Research Methodology, Data Analysis, Entrepreneurship Development, etc. |
| GE-4 | Generic Elective - 4 (Student Choice) | Generic Elective (GE) | 4 | Varies based on student''''s choice from other disciplines offered by DU |
| AEC-1 | Ability Enhancement Course - 1 (Student Choice) | Ability Enhancement Course (AEC) | 2 | Varies based on student''''s choice from options like Critical Thinking, Creativity, Communication in Everyday Life, etc. |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE-1 (Choice A/B/C) | Discipline Specific Elective - 1 (Choice Set from Group 1) | Discipline Specific Elective (DSE) | 4 | Set A: Financial Markets & Institutions, Set B: Auditing & Corporate Governance, Set C: Business Analytics |
| DSE-2 (Choice A/B/C) | Discipline Specific Elective - 2 (Choice Set from Group 1) | Discipline Specific Elective (DSE) | 4 | Set A: International Business, Set B: Banking & Insurance, Set C: Investment Analysis & Portfolio Management |
| DSE-3 (Choice A/B/C) | Discipline Specific Elective - 3 (Choice Set from Group 2) | Discipline Specific Elective (DSE) | 4 | Set A: Principles of Marketing, Set B: Project Management, Set C: Management Science |
| DSE-4 (Choice A/B/C) | Discipline Specific Elective - 4 (Choice Set from Group 2) | Discipline Specific Elective (DSE) | 4 | Set A: E-Commerce, Set B: Organization Behavior, Set C: Supply Chain Management |
| VAC-2 | Value Added Course - 2 (Student Choice) | Value Added Course (VAC) | 2 | Varies based on student''''s choice from options like Financial Literacy, Yoga and Wellbeing, Art of Being Happy, etc. |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE-5 (Choice A/B/C) | Discipline Specific Elective - 5 (Choice Set from Group 3) | Discipline Specific Elective (DSE) | 4 | Set A: Financial Reporting & Analysis, Set B: Capital Markets & Securities Law, Set C: Operations Research |
| DSE-6 (Choice A/B/C) | Discipline Specific Elective - 6 (Choice Set from Group 3) | Discipline Specific Elective (DSE) | 4 | Set A: Financial Management, Set B: Marketing Management, Set C: Entrepreneurship |
| DSE-7 (Choice A/B/C) | Discipline Specific Elective - 7 (Choice Set from Group 4) | Discipline Specific Elective (DSE) | 4 | Set A: Industrial Relations & Labour Laws, Set B: Business Statistics, Set C: Indian Economy |
| DSE-8 (Choice A/B/C) | Discipline Specific Elective - 8 (Choice Set from Group 4) | Discipline Specific Elective (DSE) | 4 | Set A: Computer Applications in Business, Set B: Advertising, Set C: Business Communication |
| AEC-2 | Ability Enhancement Course - 2 (Student Choice) | Ability Enhancement Course (AEC) | 2 | Varies based on student''''s choice from options like Vedic Mathematics, Financial Planning, Design Thinking, etc. |
