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B-COM-HONS in General at University of Delhi
Delhi, Delhi
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About the Specialization
What is General at University of Delhi Delhi?
This B.Com. (Hons.) program at the University of Delhi provides a comprehensive and in-depth understanding of commerce, finance, and business management principles. Designed to meet the evolving demands of the Indian industry, it blends theoretical knowledge with practical applications, preparing students for diverse roles in the corporate world. The program is recognized for its robust curriculum and rigorous academic standards.
Who Should Apply?
This program is ideal for high school graduates with a strong aptitude for commerce and business studies, seeking to build a foundational career in finance, accounting, or general management. It also caters to aspiring entrepreneurs looking to understand business operations comprehensively, as well as those aiming for higher studies like M.Com, MBA, or professional certifications like CA, CS, and CMA in India.
Why Choose This Course?
Graduates of this program can expect to pursue rewarding career paths in various sectors such as banking, financial services, accounting firms, corporate finance departments, and management consultancies within India. Entry-level salaries typically range from INR 3-6 LPA, with experienced professionals earning significantly higher. The program lays a strong groundwork for professional growth trajectories and aligns well with competitive examinations and specialized roles in the Indian job market.
Student Success Practices
Foundation Stage
Master Core Accounting & Economic Principles- (Semester 1-2)
Dedicate significant time to understanding fundamental concepts in Financial Accounting, Microeconomics, and Business Organization. These subjects form the bedrock of your commerce education. Actively participate in tutorials, solve numerical problems regularly, and clarify doubts promptly.
Tools & Resources
Textbooks prescribed by DU, Online tutorials on NPTEL/UGC platforms, Peer study groups, Previous year question papers
Career Connection
A strong foundation ensures you grasp advanced subjects easily and excel in entry-level roles requiring analytical and financial understanding, crucial for all commerce-related careers.
Develop Essential Communication & Analytical Skills- (Semester 1-2)
Focus on enhancing your written and verbal communication through presentations, report writing, and group discussions. Simultaneously, cultivate analytical skills by critically evaluating business case studies and economic scenarios. Participate in college societies related to debates or business quizzes.
Tools & Resources
Toastmasters International chapters, College literary and debating societies, Business newspapers like Economic Times, Business Standard
Career Connection
Effective communication and analytical thinking are vital for corporate roles, client interactions, and presenting ideas clearly, significantly boosting employability and professional growth.
Engage in Inter-Disciplinary Learning (Generic Electives)- (Semester 1-2)
Strategically choose Generic Elective (GE) courses from other departments that complement your core studies or introduce you to new relevant skills. For instance, a basic computer course or a course in psychology can broaden your perspective and skill set.
Tools & Resources
DU GE course catalog, Faculty advisors for guidance, Online MOOCs for introductory knowledge
Career Connection
Diverse skill sets make you a more versatile candidate, appealing to employers seeking cross-functional abilities and a holistic understanding of business challenges.
Intermediate Stage
Gain Practical Insight through Internships- (Semester 3-4 (During breaks))
Seek out short-term internships during semester breaks, especially after semesters 2 and 4. Focus on roles in accounting firms, financial planning, or marketing departments to apply theoretical knowledge and understand industry operations. Document your learnings and build a network.
Tools & Resources
College placement cell, LinkedIn, Internshala, Naukri.com, Industry contacts
Career Connection
Practical experience is invaluable for placements. Internships demonstrate initiative, provide real-world skills, and often lead to pre-placement offers or strong recommendations.
Specialize Skills via Skill Enhancement Courses (SEC)- (Semester 3-4)
Utilize the Skill Enhancement Courses (SEC) to develop practical, industry-relevant skills such as financial literacy, advanced excel, or business communication. Actively participate in workshops and certifications related to these skills to deepen your expertise.
Tools & Resources
DU SEC course offerings, Microsoft Excel certifications, NISM certifications for financial markets
Career Connection
Specialized skills make you more job-ready and differentiate you from other candidates, especially in roles requiring specific software proficiency or financial acumen.
Participate in Competitions and Case Studies- (Semester 3-4)
Join college clubs and actively participate in business competitions, case study analyses, and mock stock challenges. This hones problem-solving, teamwork, and decision-making skills under pressure, and exposes you to current industry challenges.
Tools & Resources
College Commerce/Finance/Marketing societies, Inter-college competitions, Online business case study platforms
Career Connection
Success in competitions highlights your capabilities to potential employers, showcasing initiative, critical thinking, and leadership qualities beyond academic scores.
Advanced Stage
Strategic Selection of Discipline Specific Electives (DSE)- (Semester 5-6)
Carefully choose your Discipline Specific Elective (DSE) courses in line with your career aspirations. If aiming for finance, pick Financial Management and Investment Banking. If management, choose Organizational Behavior. Deep dive into these chosen areas to build expertise.
Tools & Resources
DU B.Com (Hons) DSE catalog, Career counselors, Industry research for in-demand skills
Career Connection
Focused elective choices demonstrate specialization and passion, making you a strong candidate for specific roles and enhancing your readiness for advanced studies or professional qualifications.
Intensive Placement Preparation & Networking- (Semester 5-6)
Begin rigorous preparation for campus placements, including resume building, aptitude tests, group discussions, and personal interviews. Network actively with alumni, faculty, and industry professionals through seminars and career fairs to explore opportunities and gain insights.
Tools & Resources
Placement Cell workshops, Online aptitude platforms, LinkedIn, Alumni network events
Career Connection
Proactive and thorough preparation significantly increases your chances of securing desirable placements and building a valuable professional network for future career progression.
Undertake a Research Project or Advanced Certification- (Semester 5-6)
Consider undertaking a self-initiated research project under faculty guidance in your area of interest, or pursue an advanced industry certification (e.g., NCFM, CFA Level 1, advanced Tally). This adds a strong differentiator to your profile.
Tools & Resources
Faculty mentors, Research databases, Online certification platforms (NISM, NSE Academy)
Career Connection
Advanced projects or certifications showcase deep expertise and commitment to a field, making you a highly competitive candidate for specialized roles or admission to top postgraduate programs.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 or its equivalent examination from a recognized board. Admission is based on the Common University Entrance Test (CUET) (UG). Required CUET subject combination typically includes: Any one Language from List A + Mathematics/Applied Mathematics from List B1 + Any two subjects out of which one should be from List B1.
Duration: 3 years / 6 semesters
Credits: 148 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-H-DSC-1A | Financial Accounting | Core | 4 | Conceptual Framework of Accounting, Accounting Process and GAAP, Preparation of Financial Statements, Depreciation and Inventories, Dissolution of Partnership Firms, Accounting for Self Balancing Ledgers |
| COM-H-DSC-1B | Business Organization and Management | Core | 4 | Introduction to Business, Forms of Business Organizations, Business Environment and Ethics, Nature and Significance of Management, Functions of Management, Leadership and Motivation Theories |
| COM-H-DSC-1C | Micro Economics | Core | 4 | Basic Problems of an Economy, Demand and Supply Analysis, Consumer Behaviour and Utility, Production and Cost Analysis, Market Structures and Pricing, Factor Pricing and Income Distribution |
| AECC-I | Environmental Studies | Ability Enhancement Compulsory Course | 4 | Environment and Society, Natural Resources and Conservation, Ecosystems and Biodiversity, Environmental Pollution and Management, Environmental Ethics and Policies, Human Population and Environment |
| GE-1 | Any one of the approved Generic Elective courses from other Department/Faculty | Generic Elective | 4 |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-H-DSC-2A | Business Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Limited Liability Partnership Act, 2008, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Information Technology Act, 2000 |
| COM-H-DSC-2B | Corporate Accounting | Core | 4 | Accounting for Shares and Debentures, Preparation of Company Financial Statements, Cash Flow Statement (AS-3), Valuation of Goodwill and Shares, Amalgamation, Absorption and External Reconstruction, Accounting for Liquidation of Companies |
| COM-H-DSC-2C | Macro Economics | Core | 4 | Introduction to Macroeconomics, National Income Accounting, Determination of Output and Employment, Money and Banking, Inflation and Unemployment, Open Economy Macroeconomics |
| AECC-II | English Language (Ability Enhancement) / Modern Indian Language (MIL) | Ability Enhancement Compulsory Course | 4 | Language Skills Development, Reading Comprehension, Business Communication and Writing, Grammar and Vocabulary, Listening and Speaking Skills |
| GE-2 | Any one of the approved Generic Elective courses from other Department/Faculty | Generic Elective | 4 |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-H-DSC-3A | Income Tax Law and Practice | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries and House Property, Profits and Gains of Business or Profession, Capital Gains and Income from Other Sources, Deductions from Gross Total Income, Rebates |
| COM-H-DSC-3B | Human Resource Management | Core | 4 | Introduction to Human Resource Management, HR Planning, Job Analysis and Design, Recruitment and Selection Process, Training and Development, Performance Management and Compensation, Industrial Relations and Employee Welfare |
| COM-H-DSC-3C | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment and Research, Consumer and Business Buyer Behaviour, Market Segmentation, Targeting, Positioning, Product, Price, Place, Promotion Decisions, New Product Development and Product Life Cycle |
| SEC-1 | Any one of the approved Skill Enhancement Courses | Skill Enhancement Course | 2 | |
| GE-3 | Any one of the approved Generic Elective courses from other Department/Faculty | Generic Elective | 4 |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-H-DSC-4A | Goods and Services Tax (GST) & Customs Law | Core | 4 | Introduction to GST in India, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit Mechanism, Registration, Returns, Payment of Tax, Overview of Customs Law |
| COM-H-DSC-4B | Entrepreneurship Development | Core | 4 | Concept and Process of Entrepreneurship, Generation of Business Ideas, Business Plan Preparation, Forms of Business Organization, Sources of Finance for Start-ups, Marketing Strategies for New Ventures |
| COM-H-DSC-4C | Management Accounting | Core | 4 | Introduction to Management Accounting, Cost Concepts and Classification, Budgetary Control, Standard Costing and Variance Analysis, Marginal Costing for Decision Making, Fund Flow and Cash Flow Statements |
| SEC-2 | Any one of the approved Skill Enhancement Courses | Skill Enhancement Course | 2 | |
| GE-4 | Any one of the approved Generic Elective courses from other Department/Faculty | Generic Elective | 4 |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-H-DSE-5A | Auditing and Corporate Governance | Discipline Specific Elective | 5 | Fundamentals of Auditing, Internal Control Systems, Company Audit and Auditor''''s Report, Audit Procedures and Techniques, Concept of Corporate Governance, Role of Board of Directors and Stakeholders |
| COM-H-DSE-5B | Financial Management | Discipline Specific Elective | 5 | Scope of Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Decisions and Capital Structure Theories |
| COM-H-DSE-5C | Indian Economy | Discipline Specific Elective | 5 | Basic Characteristics of Indian Economy, Economic Planning and Reforms in India, Issues in Indian Agriculture and Industry, Foreign Trade and Balance of Payments, Poverty, Unemployment and Inequality, Infrastructure Development and Services Sector |
| COM-H-DSE-5D | Investment Banking and Financial Services | Discipline Specific Elective | 5 | Introduction to Investment Banking, Merchant Banking and Issue Management, Stock Broking and Debt Markets, Venture Capital and Private Equity, Lease Financing and Hire Purchase, Factoring, Forfaiting and Credit Rating |
| COM-H-DSE-5E | Fundamentals of Computer Application | Discipline Specific Elective | 5 | Computer System Fundamentals, Operating Systems Concepts, MS Office Suite (Word, Excel, PowerPoint), Database Management Systems (DBMS), Internet and Web Technologies, Data Analysis Tools |
| COM-H-DSE-5F | Business Statistics | Discipline Specific Elective | 5 | Measures of Central Tendency and Dispersion, Correlation and Regression Analysis, Probability and Probability Distributions, Sampling and Estimation, Hypothesis Testing, Time Series Analysis |
| GE-5 | Any one of the approved Generic Elective courses from other Department/Faculty | Generic Elective | 4 | |
| VAC-1 | Any one of the approved Value Added Courses | Value Addition Course | 2 |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-H-DSE-6A | Corporate Restructuring, Amalgamation and Liquidation | Discipline Specific Elective | 5 | Overview of Corporate Restructuring, Mergers, Acquisitions and Amalgamation, Demerger and Reverse Mergers, Liquidation of Companies, Valuation of Business for M&A, Takeovers and Divestitures |
| COM-H-DSE-6B | Financial Markets and Institutions | Discipline Specific Elective | 5 | Indian Financial System Overview, Money Market Instruments and Operations, Capital Market Structure and Functions, Role of SEBI and RBI, Commercial Banks and Non-Banking Financial Companies, Insurance Companies and Mutual Funds |
| COM-H-DSE-6C | International Business | Discipline Specific Elective | 5 | Introduction to International Business, Theories of International Trade, Foreign Direct Investment (FDI), International Financial Institutions (IMF, WB), Balance of Payments and Exchange Rates, International Marketing Strategies |
| COM-H-DSE-6D | Advertising and Personal Selling | Discipline Specific Elective | 5 | Role and Functions of Advertising, Types of Advertising and Media Planning, Advertising Agency Management, Introduction to Personal Selling, Personal Selling Process and Skills, Sales Force Management and Sales Promotion |
| COM-H-DSE-6E | Computerised Accounting System | Discipline Specific Elective | 5 | Introduction to Computerised Accounting, Accounting Software Packages (Tally, SAP overview), Data Entry and Voucher Management, Ledger Creation and Financial Reporting, Inventory Management in Accounting Software, Payroll Processing and Bank Reconciliation |
| COM-H-DSE-6F | Organizational Behavior | Discipline Specific Elective | 5 | Foundations of Organizational Behavior, Personality, Perception and Learning, Motivation Theories and Applications, Group Dynamics and Team Building, Leadership Styles and Effectiveness, Conflict Management and Organizational Culture |
| GE-6 | Any one of the approved Generic Elective courses from other Department/Faculty | Generic Elective | 4 | |
| VAC-2 | Any one of the approved Value Added Courses | Value Addition Course | 2 |
