

B-COM-PROGRAMME 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?
This B.Com Programme at Sri Guru Tegh Bahadur Khalsa College focuses on providing a comprehensive understanding of commerce, business management, and financial principles. It is designed to equip students with fundamental knowledge across various domains such as accounting, economics, law, and marketing, highly relevant to India''''s dynamic economic landscape. The program emphasizes a holistic approach to business education, preparing graduates for diverse roles in the burgeoning Indian industry.
Who Should Apply?
This program is ideal for recent 10+2 graduates with a keen interest in business and commerce, aiming for a strong foundational career in the corporate sector. It also suits individuals aspiring to pursue higher education like MBA, CA, CS, or CMA, providing the necessary academic bedrock. Students with analytical skills and an aptitude for numbers, seeking to contribute to India''''s growing financial and business sectors, will find this program rewarding.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions in finance, accounting, marketing, and HR departments across various industries in India. Common career paths include Junior Accountant, Business Analyst, Marketing Executive, or Operations Assistant, with starting salaries typically ranging from INR 3-5 LPA. The strong theoretical foundation also prepares them for competitive exams for government jobs or for advanced studies, fostering long-term professional growth in the Indian corporate environment.

Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations- (Semester 1-2)
Focus on deeply understanding core subjects like Financial Accounting and Business Laws. Regularly attend lectures, clarify doubts with faculty, and engage in peer study groups to reinforce concepts. Don''''t just memorize, understand the ''''why'''' behind the ''''what.''''
Tools & Resources
DU prescribed textbooks, NPTEL online courses for foundational subjects, Study groups, College library resources
Career Connection
A strong foundation is crucial for cracking professional exams (CA, CS, CMA) and excelling in higher studies (MBA), as well as for entry-level roles requiring core business knowledge.
Develop Essential Soft Skills Early- (Semester 1-2)
Actively participate in college societies, debates, and presentations to hone communication, teamwork, and leadership skills. Utilize opportunities in AECC and SEC courses to improve English communication and practical financial literacy.
Tools & Resources
College societies (Debating, Dramatics, NSS), Toastmasters clubs (if available), Online communication courses (Coursera, edX)
Career Connection
Recruiters in India highly value soft skills. Early development enhances interview performance and workplace effectiveness, leading to better internship and placement prospects.
Engage with Digital & Constitutional Literacy- (Semester 1-2)
Embrace courses like Digital Empowerment and Constitutional Values. Learn about digital tools, online safety, and the Indian Constitution. Apply this knowledge in daily academic tasks and discussions.
Tools & Resources
Official government websites for constitutional resources, Digital literacy modules (e.g., Google Digital Garage), College IT labs
Career Connection
Digital literacy is non-negotiable in today''''s job market, and understanding constitutional values is vital for responsible corporate citizenship in India, particularly for government-affiliated roles.
Intermediate Stage
Apply Theoretical Knowledge through Case Studies & Projects- (Semester 3-5)
Actively seek out case study competitions and group projects in subjects like Corporate Accounting, Marketing Management, and Income Tax Law. This allows for practical application of theoretical concepts and develops problem-solving skills relevant to Indian business scenarios.
Tools & Resources
Harvard Business Review cases (available in college library/databases), Industry reports, Live projects offered by college faculty or local businesses
Career Connection
Practical experience gained through case studies and projects is highly valued by employers, demonstrating analytical and decision-making capabilities critical for mid-level roles.
Network with Industry Professionals and Alumni- (Semester 3-5)
Attend college career fairs, alumni meets, and industry webinars. Connect with professionals on platforms like LinkedIn. Seek mentorship to gain insights into specific career paths and industry trends in India.
Tools & Resources
LinkedIn, College alumni network platforms, Industry association events (e.g., FICCI, CII student chapters)
Career Connection
Networking opens doors to internship opportunities, valuable career advice, and potential job referrals, significantly enhancing placement chances in competitive Indian markets.
Specialize through Electives and Certifications- (Semester 3-5)
Strategically choose Generic Electives (GE) and Discipline Specific Electives (DSE) that align with career interests (e.g., finance, marketing, HR). Complement these with online certifications in areas like data analytics, digital marketing, or financial modeling.
Tools & Resources
NCFM certifications, Google Ads/Analytics certification, Coursera/edX specialized courses, Specific software training (e.g., Tally, SAP)
Career Connection
Specialization makes you a more attractive candidate for targeted roles in specific Indian industries, leading to better starting positions and faster career progression.
Advanced Stage
Prioritize and Excel in Internship/Project- (Semester 6)
Treat the mandatory internship or project in Semester 6 as a real-world job. Take initiative, seek challenging tasks, and build a strong professional network during this period. Focus on delivering tangible outcomes.
Tools & Resources
Internship portals (Internshala, LinkedIn), College placement cell, Mentorship from supervisors
Career Connection
A strong internship can often lead to a pre-placement offer (PPO) or provides invaluable experience that strengthens your resume for final placements in top Indian companies.
Master Placement Preparation Techniques- (Semester 6)
Dedicate time to rigorous preparation for aptitude tests, group discussions, and personal interviews. Practice mock interviews with peers and career counselors. Tailor your resume and cover letter for specific company requirements.
Tools & Resources
Online aptitude test platforms (indiabix.com, hitbullseye.com), College placement cell workshops, Interview preparation guides
Career Connection
Thorough preparation is key to navigating the highly competitive Indian placement landscape, maximizing chances of securing desired roles in diverse sectors.
Develop a Strategic Career Roadmap- (Semester 6 onwards)
Post-internship, reflect on your strengths and interests to define a clear career path (e.g., finance, marketing, entrepreneurship). Research companies and roles that align with this path. Consider further education or professional certifications if they serve your long-term goals.
Tools & Resources
Career counselors, Industry experts, Online career assessment tools, Alumni network
Career Connection
A well-defined career roadmap enables focused job searching, better negotiation, and strategic decision-making for future growth in the Indian job market, preventing career stagnation.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 or equivalent examination from a recognized board. Admission based on CUET (UG) score, with specific subject combinations as per University of Delhi guidelines.
Duration: 3 years (6 semesters)
Credits: 108 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 (Journal to Trial Balance), Business Income and Revenue Recognition, Preparation of Financial Statements, Cash Flow Statement (AS-3) |
| DSC-2 | Business Organization and Management | Core | 4 | Foundation of Indian Business, Introduction to Management, Planning & Decision Making, Organizing & Staffing, Directing & Controlling |
| AECC-1 | Environmental Science | Ability Enhancement Compulsory Course (Choice) | 2 | Introduction to Environmental Studies, Ecosystems, Natural Resources, Biodiversity and Conservation, Environmental Pollution and Management |
| VAC-1 | Constitutional Values & Fundamental Duties | Value Addition Course (Choice) | 2 | The Constitution of India, Fundamental Rights, Fundamental Duties, Directive Principles of State Policy, Constitutional Amendments |
| SEC-1 | Communication in Everyday Life | Skill Enhancement Course (Choice) | 3 | Understanding Communication, Types of Communication (Verbal, Non-verbal), Barriers to Effective Communication, Effective Communication Strategies, Digital Communication Etiquette |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-3 | Business Laws | Core | 4 | The Indian Contract Act, 1872, The Sale of Goods Act, 1930, Limited Liability Partnership Act, 2008, The Information Technology Act, 2000, The Consumer Protection Act, 2019 |
| DSC-4 | Business Mathematics | Core | 4 | Matrices and Determinants, Calculus (Differentiation & Integration), Financial Mathematics (Simple & Compound Interest, Annuities), Linear Programming, Probability Theory |
| AECC-2 | English/MIL Communication | Ability Enhancement Compulsory Course (Choice) | 2 | Reading Skills and Comprehension, Writing Skills (Paragraph, Essay, Letter), Grammar and Usage, Oral Communication and Presentation Skills, Professional Communication |
| VAC-2 | Ethics and Culture | Value Addition Course (Choice) | 2 | Introduction to Ethics, Indian Ethical Traditions, Cultural Diversity and Pluralism, Moral Dilemmas and Decision Making, Ethical Leadership |
| SEC-2 | Financial Literacy | Skill Enhancement Course (Choice) | 3 | Personal Finance Fundamentals, Budgeting and Financial Planning, Savings and Investment Instruments, Banking Services and Digital Payments, Introduction to Insurance |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-5 | Corporate Accounting | Core | 4 | Accounting for Share Capital, Accounting for Debentures, Buyback of Shares, Amalgamation and Reconstruction, Analysis of Financial Statements |
| DSC-6 | Income Tax Law | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income (Salaries, House Property), Profits and Gains of Business or Profession, Capital Gains and Other Sources |
| GE-1 | Principles of Microeconomics | Generic Elective (Choice) | 4 | Introduction to Economics, Consumer Behavior and Utility Analysis, Production and Costs, Market Structures (Perfect Competition, Monopoly), Factor Market Analysis |
| VAC-3 | Global Citizenship Education | Value Addition Course (Choice) | 2 | Concept of Global Citizenship, Global Challenges and Interconnectedness, Human Rights and Social Justice, Sustainable Development Goals (SDGs), Peace and Conflict Resolution |
| SEC-3 | Data Analysis | Skill Enhancement Course (Choice) | 3 | Introduction to Data and Data Types, Data Collection Methods, Data Presentation (Tables, Charts), Data Interpretation and Reporting, Basic Statistical Tools |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-7 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Activity Based Costing |
| DSC-8 | Marketing Management | Core | 4 | Introduction to Marketing, Product Decisions, Pricing Decisions, Promotion Decisions (Advertising, Sales Promotion), Place Decisions (Channels of Distribution) |
| GE-2 | Principles of Macroeconomics | Generic Elective (Choice) | 4 | National Income Accounting, Determination of Output and Employment, Money and Banking, Inflation, Deflation and Phillips Curve, Open Economy Macroeconomics |
| VAC-4 | Critical Thinking & Analysis | Value Addition Course (Choice) | 2 | Introduction to Critical Thinking, Logical Reasoning and Fallacies, Argument Analysis and Evaluation, Problem Solving Strategies, Decision Making Techniques |
| SEC-4 | E-commerce | Skill Enhancement Course (Choice) | 3 | Introduction to E-commerce, E-commerce Business Models, E-commerce Security and Payment Systems, Digital Marketing and SEO, Legal and Ethical Issues in E-commerce |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-9 | Goods & Services Tax (GST) & Customs Law | Core | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Customs Law |
| DSC-10 | Principles of Human Resource Management | Core | 4 | Introduction to Human Resource Management, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Management |
| DSE-1 | Financial Management | Discipline Specific Elective (Choice) | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital and Financing Decisions, Dividend Decisions, Working Capital Management |
| DSE-2 | Auditing and Corporate Governance | Discipline Specific Elective (Choice) | 4 | Introduction to Auditing, Types of Audit and Audit Process, Internal Control System, Audit Report and Professional Ethics, Corporate Governance Framework in India |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-11 | Management Accounting | Core | 4 | Introduction to Management Accounting, Cost-Volume-Profit Analysis, Budgetary Control, Standard Costing, Relevant Costing for Decision Making |
| DSC-12 | Business Statistics | Core | 4 | Introduction to Statistics, Data Presentation and Analysis, Measures of Central Tendency and Dispersion, Correlation and Regression Analysis, Probability Distributions |
| DSE-3 | Indian Financial System | Discipline Specific Elective (Choice) | 4 | Structure of Indian Financial System, Financial Markets (Money & Capital Markets), Financial Institutions (Banks, NBFCs), Financial Instruments, SEBI and Financial Regulations |
| DSE-4 | Advertising | Discipline Specific Elective (Choice) | 4 | Introduction to Advertising, Advertising Media Decisions, Creative Strategy and Copywriting, Advertising Effectiveness Measurement, Social, Ethical and Regulatory Aspects of Advertising |
| Project/Internship/Apprenticeship | Project/Internship/Apprenticeship | Project | 4 | Research Methodology, Data Collection and Analysis, Report Writing, Presentation Skills, Industry-specific application |




