.png&w=1920&q=75)
B-COM-HONS in Accounting at Sri Guru Nanak Dev Khalsa College
Delhi, Delhi
.png&w=1920&q=75)
About the Specialization
What is Accounting at Sri Guru Nanak Dev Khalsa College Delhi?
This B.Com Hons program at Sri Guru Nanak Dev Khalsa College, affiliated with the University of Delhi, focuses on providing a comprehensive understanding of accounting, finance, and broader business operations. It is designed to meet the evolving demands of the Indian corporate sector, emphasizing practical knowledge and ethical considerations in financial reporting and management, crucial for a robust career.
Who Should Apply?
This program is ideal for 10+2 graduates with a strong aptitude for numbers and business, seeking a robust foundation in commerce. It attracts students aiming for entry into accounting, finance, taxation, or entrepreneurship. The curriculum provides a strong base for those aspiring to pursue professional certifications like CA, CS, and CMA in India.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths, including roles as financial analysts, accountants, tax consultants, or auditors. Entry-level salaries typically range from INR 3-5 LPA, with significant growth potential up to INR 10-15 LPA or more with experience in leading Indian companies and MNCs. The program aligns well with various professional certifications.
Student Success Practices
Foundation Stage
Build Strong Accounting Fundamentals- (Semester 1-2)
Focus intently on core accounting principles in Financial and Corporate Accounting. Utilize prescribed textbooks, practice numerical problems diligently, and attend tutorials regularly. Form study groups to discuss complex concepts and ensure a solid grasp of basic journal entries, ledgers, and final accounts, which are foundational for advanced studies.
Tools & Resources
Textbooks (e.g., T.S. Grewal, P.C. Tulsian), Khan Academy for basic concepts, Past year question papers from DU
Career Connection
A strong foundation is crucial for clearing professional exams like CA/CS/CMA and excelling in entry-level accounting roles, where accuracy, conceptual clarity, and adherence to accounting standards are paramount in the Indian context.
Develop Foundational Analytical Skills- (Semester 1-2)
Pay close attention to subjects like Microeconomics and Business Laws to understand the broader economic and legal landscape affecting businesses in India. Participate in debates and case study discussions to enhance critical thinking and analytical capabilities. Read reputable business newspapers and journals regularly to stay updated on current affairs.
Tools & Resources
The Economic Times, Business Standard, Mint, Case Study Competitions hosted by college societies
Career Connection
These skills are vital for roles requiring strategic thinking, financial analysis, and legal compliance, preparing students for managerial and advisory positions in the diverse Indian business environment.
Cultivate Effective Study Habits- (Semester 1-2)
Establish a consistent study routine, review lecture notes daily, and prepare for internal assessments proactively. Seek constructive feedback from professors on assignments and clarify doubts immediately. Prioritize understanding concepts over rote memorization, especially for theoretical subjects like laws and economics, to build long-term retention.
Tools & Resources
Personalized study planner/apps, Professor''''s office hours for doubt clearing, University library resources for supplementary reading
Career Connection
Good study habits lead to academic excellence, which translates into better placement opportunities, scholarship eligibility, and a strong academic transcript, highly valued by Indian employers for initial screening.
Intermediate Stage
Gain Practical Software Proficiency- (Semester 3-5)
Beyond theoretical knowledge, actively learn popular accounting and data analysis software. Focus on tools like Tally ERP.9, commonly used by Indian SMEs, and gain proficiency in advanced Excel functions. Pursue short-term certification courses outside the curriculum if not formally taught, or utilize online tutorials to build hands-on skills.
Tools & Resources
Tally Education Partner programs, Microsoft Excel certifications, Udemy/Coursera courses on accounting software
Career Connection
Proficiency in accounting and data software significantly boosts employability for roles such as junior accountant, data analyst, or entry-level finance associate in Indian startups, SMEs, and large corporations.
Seek Early Industry Exposure- (Semester 3-5)
Actively search for internships during semester breaks, even if unpaid initially, in accounting firms, banks, or corporate finance departments. This exposure provides invaluable real-world insights into taxation, auditing, and financial management practices, building a crucial professional network within the Indian industry.
Tools & Resources
Internshala, LinkedIn Jobs, College placement cell for internship leads, Networking events
Career Connection
Internships are critical for gaining practical experience, understanding corporate culture, and often lead to pre-placement offers or strong references for future job applications in the highly competitive Indian job market.
Participate in Competitions and Clubs- (Semester 3-5)
Join college commerce and finance societies, participate in accounting quizzes, case study competitions, and stock market simulations. This hones presentation skills, teamwork, and applied knowledge. Engage in college or inter-college events like ''''E-Summit'''' or ''''Finance Fest'''' to network with industry professionals and peers.
Tools & Resources
College Commerce Association activities, National level business competitions, Investopedia (for stock market basics and simulations)
Career Connection
Such participation builds a strong CV, demonstrates leadership, initiative, and problem-solving abilities, and provides valuable networking opportunities with potential employers and mentors in the Indian business community, enhancing career prospects.
Advanced Stage
Prepare for Professional Certifications- (Semester 6)
Begin rigorous preparation for professional qualifications like CA, CS, CMA (India), or ACCA during the final year. Integrate your university syllabus knowledge with the professional exam curriculum, focusing on advanced accounting, taxation, and auditing concepts. Consider joining reputable coaching institutes for structured guidance and mock exams.
Tools & Resources
ICAI, ICSI, ICMAI study materials, Reputable coaching institutes (e.g., Aldine, Vidyasagar Classes), Online professional exam platforms
Career Connection
These certifications are highly regarded in India and open doors to high-paying, specialized roles in audit, taxation, financial advisory, and corporate governance, offering significant career acceleration and recognition.
Refine Interview and Soft Skills- (Semester 6)
Engage actively in mock interviews, group discussions, and resume-building workshops organized by the college''''s placement cell. Focus on improving communication, presentation, and problem-solving skills, which are crucial for securing placements in competitive Indian job markets. Seek personalized feedback to continuously improve.
Tools & Resources
College placement cell workshops and mentors, Online interview preparation platforms (e.g., Glassdoor, InterviewBit), Peer group practice sessions
Career Connection
Strong soft skills, combined with academic knowledge, significantly increase the chances of clearing interviews and securing desirable placements with leading Indian companies and multinational corporations, ensuring a smooth transition into the professional world.
Undertake Research-Oriented Projects- (Semester 6)
Collaborate with faculty on research projects related to current trends in accounting, finance, or taxation (e.g., GST impact analysis, forensic accounting case studies). This fosters in-depth analytical skills, demonstrates academic rigor, and can potentially lead to publications or presentations at college/university level seminars.
Tools & Resources
University research databases and journals, Faculty mentorship for project guidance, Financial news analysis platforms
Career Connection
Research experience distinguishes candidates, preparing them for roles in financial research, academia, or advanced analytical positions. It also demonstrates a proactive approach to learning and complex problem-solving, which is highly valued in the Indian corporate sector.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 examination (or equivalent) with subjects like Accountancy, Business Studies, Economics, and English, meeting the minimum eligibility criteria as prescribed by the University of Delhi for B.Com (Hons.) admissions.
Duration: 6 semesters / 3 years
Credits: 148 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 | Core | 4 | Theoretical Framework of Accounting, Accounting Process and Adjustments, Final Accounts of Sole Proprietorship, Financial Statements Analysis, Accounting for Not-for-Profit Organizations |
| DSC-2 | Business Laws | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Limited Liability Partnership Act, 2008, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019 |
| DSC-3 | Microeconomics | Core | 4 | Introduction to Microeconomics, Consumer Behavior Theories, Production and Cost Analysis, Market Structures (Perfect Competition, Monopoly), Factor Pricing and Income Distribution |
| AEC-1 | Environmental Science | Ability Enhancement Course | 4 | Introduction to Environmental Studies, Natural Resources and their Management, Ecosystems and Biodiversity, Environmental Pollution and Control, Global Environmental Issues |
| VAC-1 | Constitutional Values and Fundamental Duties | Value Addition Course | 2 | Philosophy of Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Constitutional Amendments and Evolution, Citizenship and Justice |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-4 | Corporate Accounting | Core | 4 | Issue and Forfeiture of Shares, Debentures Accounting, Amalgamation and Reconstruction, Valuation of Shares and Goodwill, Cash Flow Statement (AS-3) |
| DSC-5 | Corporate Laws | Core | 4 | Companies Act, 2013: Introduction, Incorporation of Company and Prospectus, Share Capital and Debentures, Management and Administration, Winding Up of Company |
| DSC-6 | Macroeconomics | Core | 4 | National Income Accounting, Classical and Keynesian Theories of Income Determination, Money and Banking, Inflation and Unemployment, Open Economy Macroeconomics |
| AEC-2 | English Language | Ability Enhancement Course | 4 | English through Literature (Prose, Poetry), Effective Writing Skills (Reports, Essays), Grammar and Usage for Communication, Communication Skills (Verbal, Non-Verbal), Reading Comprehension Strategies |
| VAC-2 | Ethics and Values in Ancient Indian Traditions | Value Addition Course | 2 | Introduction to Ethics and Values, Indian Ethical Traditions (Dharma, Karma), Human Values and Virtues, Applied Ethics in Professional Context, Values in Modern Indian Society |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-7 | Income Tax Law and Practice | Core | 4 | Basic Concepts of Income Tax, Heads of Income: Salary, House Property, Heads of Income: Business/Profession, Capital Gains, Other Sources, Clubbing, Set-off, Carry Forward of Losses, Deductions from Gross Total Income and Tax Liability |
| DSC-8 | Auditing and Corporate Governance | Core | 4 | Introduction to Auditing and its Types, Internal Control System, Vouching and Verification of Assets and Liabilities, Audit Report and Certificates, Corporate Governance Principles and Best Practices |
| DSC-9 | Human Resource Management | Core | 4 | Introduction to Human Resource Management, Human Resource Planning and Job Analysis, Recruitment and Selection Process, Training and Development, Performance Management and Compensation |
| SEC-1 | Computerized Accounting | Skill Enhancement Course | 2 | Introduction to Computerized Accounting Systems, Tally ERP.9 Software Basics, Recording Transactions: Journal, Ledger, Vouchers, Payroll Accounting Features in Tally, Generating Financial Reports and Statements |
| GE-1 | Generic Elective - I | Generic Elective | 4 | Choice of subjects from other disciplines like Economics, History, Psychology, etc., as per University guidelines. |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-10 | Cost Accounting | Core | 4 | Introduction to Cost Accounting Concepts, Cost Ascertainment: Material, Labor, Overheads, Methods of Costing (Job, Process, Contract), Cost-Volume-Profit Analysis (CVP), Budgetary Control and Standard Costing |
| DSC-11 | Business Statistics | Core | 4 | Introduction to Statistics and Data Collection, Measures of Central Tendency and Dispersion, Correlation and Regression Analysis, Probability Theory and Distributions, Index Numbers and Time Series Analysis |
| DSC-12 | Fundamentals of Financial Management | Core | 4 | Introduction to Financial Management and Goals, Capital Budgeting Decisions (Investment Analysis), Cost of Capital and Capital Structure, Working Capital Management, Dividend Decisions and Valuation |
| SEC-2 | Data Analysis and Visualization | Skill Enhancement Course | 2 | Introduction to Data Analysis in Business, Data Collection, Cleaning, and Organization, Basic Excel Functions for Data Manipulation, Introduction to Data Visualization Tools, Interpreting Business Data and Reporting |
| GE-2 | Generic Elective - II | Generic Elective | 4 | Choice of subjects from other disciplines like Economics, History, Psychology, etc., as per University guidelines. |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-13 | Goods and Services Tax (GST) and Customs Law | Core | 4 | Introduction to Goods and Services Tax (GST), Levy and Collection of GST, Input Tax Credit Mechanism, Registration and Returns under GST, Overview of Customs Law in India |
| DSC-14 | Principles of Marketing | Core | 4 | Introduction to Marketing Concepts, Marketing Environment Analysis, Consumer Behavior and Market Segmentation, Product and Pricing Decisions, Promotion and Distribution Decisions |
| DSE-1A | Financial Markets and Institutions | Discipline Specific Elective | 4 | Indian Financial System Overview, Money Market Instruments, Capital Market Institutions, Stock Exchanges and Regulatory Framework, Primary and Secondary Markets |
| DSE-2A | International Business | Discipline Specific Elective | 4 | Introduction to International Business, International Trade Theories, Global Business Environment, Foreign Direct Investment, International Monetary and Financial Systems |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-15 | Management Accounting | Core | 4 | Introduction to Management Accounting, Financial Statement Analysis Techniques, Fund Flow Statement and Cash Flow Statement, Marginal Costing and Decision Making, Standard Costing and Variance Analysis |
| DSC-16 | E-Commerce | Core | 4 | Introduction to E-Commerce and its Models, E-Business Infrastructure and Technology, E-Marketing and Advertising Strategies, E-Payment Systems and Security, Ethical and Legal Issues in E-Commerce |
| DSE-3A | Capital Market Operations | Discipline Specific Elective | 4 | Overview of Capital Market Structure, Primary Market Operations (IPOs), Secondary Market Operations (Trading), Derivatives Market (Futures and Options), Regulatory Framework for Capital Markets (SEBI) |
| DSE-4A | Corporate Tax Planning | Discipline Specific Elective | 4 | Concept of Tax Planning and Tax Management, Tax Planning for New Business, Tax Planning for Managerial Decisions, Tax Planning for Amalgamation and Demerger, Minimum Alternate Tax (MAT) and Tax Avoidance |
