

B-COM-HONS in General at Sri Guru Tegh Bahadur Khalsa College


Delhi, Delhi
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About the Specialization
What is General at Sri Guru Tegh Bahadur Khalsa College Delhi?
The B.Com Hons. program at Sri Guru Tegh Bahadur Khalsa College, affiliated with the University of Delhi, provides a comprehensive foundation in commerce and business. This program focuses on developing analytical, managerial, and entrepreneurial skills highly relevant to the evolving Indian economy. It is designed to equip students with a deep understanding of financial markets, accounting practices, business laws, and management principles, catering to the dynamic demands of various industries across India.
Who Should Apply?
This program is ideal for high school graduates with a keen interest in finance, accounting, and business management who aspire to build a career in the corporate sector. It also suits individuals aiming for further studies in MBA, CA, CS, or CFA, offering a strong academic base. Aspirants seeking roles in banking, financial services, consultancy, or auditing within India''''s growing market will find this curriculum highly beneficial for their career trajectory.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths, including roles as financial analysts, accountants, tax consultants, marketing executives, or human resource specialists. Entry-level salaries in India typically range from INR 3-6 LPA, growing significantly with experience. The program aligns well with professional certifications like CA, CS, and CMA, enhancing employability in top Indian companies, and setting a solid foundation for leadership roles.

Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations- (Semester 1-2)
Focus intently on understanding core concepts in Financial Accounting, Business Laws, and Statistics. Utilize classroom lectures, prescribed textbooks, and online resources like ''''Khan Academy'''' or ''''NPTEL'''' for supplementary learning. Form study groups with peers to discuss challenging topics and solve problems collaboratively to solidify understanding.
Tools & Resources
Official Textbooks (e.g., Sultan Chand & Sons for DU courses), Khan Academy, NPTEL videos, Study Groups
Career Connection
A strong grasp of fundamentals is crucial for passing professional exams (CA, CS, CMA) and forms the base for advanced courses, directly impacting future analytical and decision-making roles in finance and accounting.
Develop Essential Communication & Digital Skills- (Semester 1-2)
Actively participate in Ability Enhancement and Skill Enhancement Courses (AEC/SEC) to improve communication, digital literacy, and basic computer applications. Practice presentation skills, formal writing, and familiarize yourself with MS Office tools (Excel for calculations, PowerPoint for presentations). Engage in college societies that foster communication.
Tools & Resources
College Communication Labs, MS Office Suite, Toastmasters (if available/local clubs), LinkedIn Learning modules
Career Connection
Effective communication and digital fluency are non-negotiable skills for any corporate role, crucial for client interactions, team collaboration, and data analysis, enhancing employability in a digital-first economy.
Engage in Early Exploration & Networking- (Semester 1-2)
Attend career counseling sessions, introductory workshops, and guest lectures organized by the college. Connect with senior students and alumni on platforms like LinkedIn to understand various career paths within commerce. This early exposure helps in identifying areas of interest and making informed choices for future electives.
Tools & Resources
College Career Cell, LinkedIn, Alumni Network, Industry Guest Lectures
Career Connection
Early networking can lead to mentorship opportunities, internship leads, and a clearer vision for post-graduation careers, providing a competitive edge in India''''s job market.
Intermediate Stage
Apply Theoretical Knowledge through Projects- (Semester 3-5)
Seek opportunities for mini-projects, case study analyses, or research assignments in subjects like Corporate Accounting, Income Tax, or Marketing. Volunteer for departmental research projects. This allows practical application of theoretical concepts and helps build a portfolio demonstrating analytical and problem-solving skills.
Tools & Resources
Academic Journals (e.g., IIMB Management Review), Business Case Studies (Harvard Business Review, Ivey), Excel for data analysis
Career Connection
Practical exposure through projects is highly valued by Indian employers, showcasing your ability to translate classroom learning into actionable insights, vital for roles in consultancy and business analysis.
Pursue Internships and Industry Certifications- (Semester 3-5)
Actively look for summer internships (paid or unpaid) in areas like accounting, finance, marketing, or HR. Simultaneously, consider pursuing industry-recognized online certifications from platforms like Coursera, Udemy, or NISM (National Institute of Securities Markets) in relevant fields such as Advanced Excel, Digital Marketing, or Financial Markets.
Tools & Resources
Internshala, Naukri.com, LinkedIn, Coursera/Udemy, NISM certifications
Career Connection
Internships provide crucial real-world experience and networking opportunities, often leading to pre-placement offers. Certifications demonstrate specialized skills, making you more attractive to Indian recruiters and potentially increasing your starting salary.
Participate in Competitions & Extracurriculars- (Semester 3-5)
Join college societies related to finance, marketing, or entrepreneurship. Actively participate in inter-college case study competitions, business quizzes, stock market simulations, and debates. Taking on leadership roles in these activities enhances soft skills like teamwork, leadership, and critical thinking.
Tools & Resources
College Societies, Online Business Simulation Games, Competition Portals (Dare2Compete)
Career Connection
Participation in such activities builds a well-rounded profile, demonstrates initiative and leadership potential, and is highly regarded by Indian companies during recruitment drives for management trainee and analyst positions.
Advanced Stage
Intensive Placement Preparation & Mock Interviews- (Semester 6-8)
Engage in rigorous placement preparation focusing on aptitude tests, group discussions, and personal interviews. Utilize the college''''s placement cell resources, attend mock interview sessions, and practice common HR and technical questions. Work on developing a compelling resume and LinkedIn profile highlighting achievements and skills.
Tools & Resources
College Placement Cell, Online Aptitude Portals (IndiaBix), Mock Interview Platforms, Resume Builders, LinkedIn
Career Connection
Thorough preparation significantly increases the chances of securing desirable placements in top Indian and multinational companies, ensuring a strong start to your professional career.
Advanced Skill Specialization through Electives- (Semester 6-8)
Strategically choose Discipline Specific Electives (DSEs) and Generic Electives (GEs) that align with your chosen career path (e.g., investment banking, marketing analytics, taxation). Deepen your knowledge in these specialized areas through advanced coursework, industry reports, and expert seminars to become a subject matter enthusiast.
Tools & Resources
DU DSE Syllabus details, Industry Reports (IBEF, CRISIL), Financial News Portals (Moneycontrol, Livemint)
Career Connection
Specialized skills are highly sought after by recruiters, enabling you to target specific roles within finance, marketing, or HR domains, leading to higher-value positions in the Indian job market.
Undertake a Comprehensive Research Project / Dissertation- (Semester 7-8)
For students pursuing the 4-year degree, dedicate significant effort to the Research Project/Dissertation. Choose a topic of high practical relevance, conduct thorough research, and analyze findings critically. Present your work professionally, as it showcases independent thinking, research capabilities, and in-depth understanding of a specific business area.
Tools & Resources
University Library Resources, Statistical Software (R, SPSS, Excel), Research Methodology Guides, Academic Mentors
Career Connection
A well-executed research project distinguishes your profile, demonstrating advanced analytical skills and critical thinking, which are essential for roles in market research, consultancy, and higher academic pursuits in India and globally.
Program Structure and Curriculum
Eligibility:
- Candidates must have successfully completed 10+2 or an equivalent examination from a recognized board. Admissions are typically based on Common University Entrance Test (CUET) scores. Specific subject combinations in 10+2, such as a language, Mathematics/Accountancy, and two other subjects, are usually required.
Duration: 4 years / 8 semesters
Credits: 160 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 | 4 | Theoretical Framework of Accounting, Accounting Process (Journal to Trial Balance), Final Accounts of Sole Proprietorship, Consignment and Joint Venture Accounts, Computerised Accounting System |
| DSC-2 | Business Organization and Management | Discipline Specific Core | 4 | Introduction to Business and its Forms, Concept and Nature of Management, Planning and Decision Making, Organizing and Staffing, Directing, Motivation and Control |
| AEC-1 | Environmental Science | Ability Enhancement Course | 2 | Introduction to Environmental Studies, Ecosystems, Natural Resources, Environmental Pollution, Environmental Policies & Practices |
| VAC-1 | Ethics and Values | Value Addition Course | 2 | Understanding Ethics, Ethical Dilemmas, Values and Principles, Professional Ethics, Ethics in Society |
| SEC-1 | Communication in Everyday Life | Skill Enhancement Course | 2 | Introduction to Communication, Types of Communication, Barriers to Communication, Effective Listening and Speaking, Written Communication Skills |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-3 | Business Laws | Discipline Specific 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-4 | Business Statistics | Discipline Specific Core | 4 | Introduction to Statistics and Data Presentation, Measures of Central Tendency and Dispersion, Correlation Analysis, Regression Analysis, Index Numbers and Time Series |
| AEC-2 | Language / Communication | Ability Enhancement Course | 2 | Reading Comprehension, Writing Skills, Grammar and Vocabulary, Verbal Communication, Presentation Skills |
| VAC-2 | Indian Knowledge Tradition / Constitutional Values | Value Addition Course | 2 | Ancient Indian Wisdom, Indian Philosophical Systems, Preamble and Fundamental Rights, Duties and Directive Principles, Constitutional Governance |
| SEC-2 | Digital Fluency / Data Science for Business | Skill Enhancement Course (Choice Based) | 2 | Basics of Computer Systems, Internet and Digital Communication, Data Analysis Tools (Excel), Introduction to Data Science Concepts, Data Visualization |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-5 | Corporate Accounting | Discipline Specific Core | 4 | Accounting for Share Capital, Accounting for Debentures, Preparation of Company Final Accounts, Cash Flow Statement (AS-3), Valuation of Goodwill and Shares |
| DSC-6 | Income Tax Law and Practice | Discipline Specific Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Computation of Income under various Heads, Deductions from Gross Total Income, Computation of Total Income and Tax |
| DSC-7 | Human Resource Management | Discipline Specific Core | 4 | Introduction to HRM, Human Resource Planning & Recruitment, Selection and Placement, Training and Development, Performance Appraisal and Compensation Management |
| GE-1 | Generic Elective - I (Choice Based) | Generic Elective | 4 | Interdisciplinary subject from other departments, Examples include Principles of Microeconomics, Indian History and Culture, Introduction to Political Science, Elements of Sociology |
| SEC-3 | E-Commerce / Financial Modeling & Valuation | Skill Enhancement Course (Choice Based) | 2 | Introduction to E-commerce, Business Models in E-commerce, Digital Payments and Security, Financial Modeling Basics, Company Valuation Methods |
| VAC-3 | Art & Culture / Fit India | Value Addition Course (Choice Based) | 2 | Indian Art Forms, Cultural Heritage of India, Health and Wellness Concepts, Importance of Physical Fitness, Yoga and Stress Management |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-8 | Cost Accounting | Discipline Specific Core | 4 | Introduction to Cost Accounting, Material Costing and Inventory Control, Labour Costing and Overhead Costing, Job, Batch and Contract Costing, Process and Operating Costing |
| DSC-9 | Marketing Management | Discipline Specific Core | 4 | Introduction to Marketing, Marketing Environment and Consumer Behavior, Market Segmentation, Targeting and Positioning, Product, Price, Place, Promotion Decisions, New Trends in Marketing |
| DSC-10 | Computer Applications in Business | Discipline Specific Core | 4 | Introduction to Computer and its Components, Word Processing (MS Word), Spreadsheet for Business (MS Excel), Presentation Tools (MS PowerPoint), Database Management Systems (MS Access) |
| GE-2 | Generic Elective - II (Choice Based) | Generic Elective | 4 | Interdisciplinary subject from other departments, Examples include Indian Economy, Introduction to Psychology, Public Administration, Introduction to Philosophy |
| SEC-4 | Business Analytics / Entrepreneurship | Skill Enhancement Course (Choice Based) | 2 | Introduction to Business Analytics, Descriptive and Predictive Analytics, Data Visualization Tools, Concept of Entrepreneurship, Business Plan Preparation |
| VAC-4 | Emotional Intelligence / Seva and Engagement | Value Addition Course (Choice Based) | 2 | Understanding Emotions, Self-awareness and Empathy, Social Responsibility, Community Service Initiatives, Teamwork and Collaboration |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-11 | Auditing and Corporate Governance | Discipline Specific Core | 4 | Introduction to Auditing, Audit Process and Planning, Internal Control System, Company Audit and Audit Report, Fundamentals of Corporate Governance |
| DSC-12 | Fundamentals of Financial Management | Discipline Specific Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management |
| DSE-1 | Discipline Specific Elective - I (Choice Based) | Discipline Specific Elective | 4 | Examples: International Business, Investment Analysis & Portfolio Management, Business Research Methods, Banking and Insurance |
| DSE-2 | Discipline Specific Elective - II (Choice Based) | Discipline Specific Elective | 4 | Examples: Organisational Behaviour, Consumer Affairs and Customer Care, Financial Markets and Institutions, E-Business |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-13 | Goods and Services Tax (GST) and Customs Law | Discipline Specific Core | 4 | Introduction to GST in India, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit and Registration, Customs Act Overview |
| DSC-14 | Management Accounting | Discipline Specific Core | 4 | Nature and Scope of Management Accounting, Budgetary Control, Standard Costing and Variance Analysis, Fund Flow and Cash Flow Statements, Ratio Analysis for Managerial Decisions |
| DSE-3 | Discipline Specific Elective - III (Choice Based) | Discipline Specific Elective | 4 | Examples: Advertising and Personal Selling, Corporate Restructuring, Project Management, Risk Management |
| DSE-4 | Discipline Specific Elective - IV (Choice Based) | Discipline Specific Elective | 4 | Examples: Derivatives, Financial Reporting and Analysis, Entrepreneurial Finance, Rural Marketing |
Semester 7
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-15 | Corporate Restructuring | Discipline Specific Core | 4 | Mergers and Acquisitions, Demergers and Divestitures, Takeovers and Buybacks, Corporate Control and Governance, Valuation in Restructuring |
| DSC-16 | Strategic Management | Discipline Specific Core | 4 | Introduction to Strategic Management, Environmental Scanning and Analysis, Strategy Formulation and Choice, Strategy Implementation and Control, Corporate Social Responsibility |
| DSE-5 | Discipline Specific Elective - V (Choice Based) | Discipline Specific Elective | 4 | Examples: International Finance, Supply Chain Management, Digital Marketing, Fintech |
| DSE-6 | Discipline Specific Elective - VI (Choice Based) | Discipline Specific Elective | 4 | Examples: Corporate Tax Planning, Business Ethics, Human Resource Development, Brand Management |
| RPRJ-1 | Research Project / Dissertation (Part A) | Research Project / Dissertation | 6 | Research Problem Identification, Literature Review, Research Design and Methodology, Data Collection Techniques, Report Writing |
Semester 8
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-17 | Business Environment & Policy | Discipline Specific Core | 4 | Introduction to Business Environment, Economic Policies and Business, Legal and Regulatory Framework, Socio-Cultural Environment, Technological Environment and Ethics |
| DSC-18 | Quantitative Techniques for Business | Discipline Specific Core | 4 | Linear Programming, Transportation and Assignment Problems, Decision Theory, Network Analysis (PERT/CPM), Game Theory |
| DSE-7 | Discipline Specific Elective - VII (Choice Based) | Discipline Specific Elective | 4 | Examples: Corporate Governance and CSR, International Accounting, Business Valuation, Cyber Security in Business |
| DSE-8 | Discipline Specific Elective - VIII (Choice Based) | Discipline Specific Elective | 4 | Examples: Wealth Management, Forensic Accounting, Green Business, Strategic Human Resource Management |
| RPRJ-2 | Research Project / Dissertation (Part B) | Research Project / Dissertation | 6 | Data Analysis and Interpretation, Statistical Software Application, Drawing Conclusions and Recommendations, Final Report Presentation, Viva Voce |




