

B-COM 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 program at University of Delhi focuses on providing a strong foundation in commerce, accounting, finance, and business management. It is designed to equip students with comprehensive knowledge essential for navigating the dynamic Indian business landscape. The curriculum is broad-based, preparing students for diverse roles across industries, making it a highly versatile and sought-after undergraduate degree in India.
Who Should Apply?
This program is ideal for fresh graduates from various streams (Commerce, Science, Arts) who aspire to build a career in finance, accounting, marketing, or general management. It also caters to individuals seeking a robust academic base for pursuing higher education like M.Com, MBA, or professional certifications such as CA, CS, and CMA. No specific prerequisite backgrounds beyond 10+2 are typically required.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in areas like auditing, taxation, financial analysis, marketing, and human resources. Entry-level salaries typically range from INR 3-6 LPA, with significant growth trajectories in Indian companies. The comprehensive curriculum also aligns well with professional certifications, enhancing career prospects in both public and private sectors across India.

Student Success Practices
Foundation Stage
Master Core Accounting & Business Fundamentals- (Semester 1-2)
Dedicate time to thoroughly understand Financial Accounting and Business Organization and Management. Form study groups to discuss concepts, solve practical problems, and clarify doubts. Utilize university library resources and online tutorials for conceptual clarity. A strong foundation here is crucial for advanced subjects.
Tools & Resources
University Library, NCERT Commerce books, YouTube tutorials for specific topics, Peer study groups
Career Connection
Solid understanding of these basics is fundamental for all finance and business roles, setting the stage for future specialization in areas like auditing, taxation, and financial analysis.
Enhance Communication and Environmental Awareness- (Semester 1-2)
Actively participate in AECC courses like Environmental Science and English/MIL Communication. Focus on improving written and verbal communication skills through presentations and report writing. Understand environmental concepts and their business implications. This broadens your perspective beyond core commerce.
Tools & Resources
Toastmasters clubs (if available), Online writing tools, Environmental NGOs'''' websites, News articles
Career Connection
Effective communication is vital in all professional settings, while environmental awareness helps in understanding ESG (Environmental, Social, Governance) factors relevant to modern businesses.
Develop Foundational Digital Literacy- (Semester 1-2)
Leverage the Value Addition Course on Digital Empowerment to become proficient in essential software like MS Office (Excel, Word, PowerPoint). Practice using internet for research and digital communication. This is a basic, non-negotiable skill for any modern workplace in India.
Tools & Resources
Microsoft Office Suite, Google Workspace, NPTEL/Coursera free courses on digital literacy, College computer labs
Career Connection
Strong digital skills are a prerequisite for entry-level positions and enhance productivity, making you more marketable for data entry, analysis, and administrative roles.
Intermediate Stage
Engage with Practical Business Laws and Taxation- (Semester 3-4)
While studying Business Law and Income Tax, try to relate concepts to real-world scenarios. Read current business news, discuss case studies, and understand how these laws impact Indian companies. Consider attending webinars on recent tax amendments or legal changes.
Tools & Resources
Financial news portals (Economic Times, Livemint), ICAI/ICSI student chapters, Online legal databases (e.g., Indian Kanoon)
Career Connection
Practical knowledge of Indian business laws and taxation is highly valued in compliance, legal, and accounting roles, preparing you for professional exams like CA/CS.
Build Quantitative and Analytical Skills- (Semester 3-4)
Focus intently on Business Statistics and Cost Accounting. Practice numerical problems regularly. Learn to use spreadsheet software (like MS Excel) for data analysis. Explore basic data visualization techniques. This will sharpen your analytical capabilities.
Tools & Resources
MS Excel, Khan Academy for statistics, Statistical software tutorials (e.g., R, Python basics if interested)
Career Connection
Strong analytical and quantitative skills are critical for roles in finance, market research, operations, and business analytics, which are growing fields in India.
Explore Skill Enhancement Opportunities- (Semester 3-4)
Actively choose and engage with Skill Enhancement Courses like Cyber Security or Financial Planning. Look for short-term certifications or workshops aligned with these skills. Consider participating in college-level business plan competitions or debates.
Tools & Resources
NISM certifications (for finance), NASSCOM certifications (for cyber security), College entrepreneurship cells
Career Connection
These skills enhance your resume beyond academics, opening doors to niche roles and demonstrating proactive learning, crucial for competitive Indian job markets.
Advanced Stage
Seek Industry Exposure Through Internships- (Semester 5-6 (after 4th semester))
Actively apply for internships (paid or unpaid) in relevant fields like accounting, finance, marketing, or HR during semester breaks. This provides invaluable real-world experience, helps build a professional network, and clarifies career interests. Leverage your college''''s placement cell.
Tools & Resources
College placement cell, Internshala, LinkedIn, Naukri.com
Career Connection
Internships are often the gateway to pre-placement offers and significantly boost employability in India, demonstrating practical application of theoretical knowledge.
Strategic Selection of Generic Electives- (Semester 5-6)
Carefully choose Generic Elective subjects based on your career aspirations. If interested in finance, pick Investment Analysis; if marketing, choose relevant options. Deep dive into these chosen areas through independent research and projects. This allows for early specialization.
Tools & Resources
Industry reports, Business journals, Online courses (Coursera, edX) in specific elective areas
Career Connection
Targeted elective choices showcase a clear career path and provide specialized knowledge that is attractive to recruiters seeking specific skill sets in the Indian market.
Intensive Placement Preparation and Networking- (Semester 5-6)
Focus on developing interview skills, resume building, and group discussion techniques. Attend mock interviews and career workshops organized by the college. Network with alumni and industry professionals through LinkedIn and college events. Prepare for company-specific aptitude tests.
Tools & Resources
College career services, Online aptitude test platforms, LinkedIn, Alumni association events
Career Connection
Thorough preparation for placements, combined with networking, significantly increases your chances of securing a desirable job offer directly after graduation from a top Indian university like DU.
Program Structure and Curriculum
Eligibility:
- Passed Class XII (or equivalent) from a recognized Board. Minimum marks often required as per university admission bulletin.
Duration: 3 years / 6 semesters
Credits: 132 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMM-C-101 | Financial Accounting | Core Course | 4 | Introduction to Accounting, Accounting Process, Final Accounts of Sole Proprietorship, Accounting for Not-for-Profit Organizations, Accounting for Hire Purchase and Installment System |
| COMM-C-102 | Business Organization and Management | Core Course | 4 | Nature and Scope of Business, Forms of Business Organization, Functions of Management, Decision Making and Communication, Leadership and Motivation |
| AECC-1 | Environmental Science | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Biodiversity and Conservation, Environmental Pollution |
| VAC-1 | Constitutional Values & Fundamental Duties | Value Addition Course | 2 | The Constitution of India, Preamble and Basic Structure, Fundamental Rights, Directive Principles of State Policy, Fundamental Duties |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMM-C-201 | Business Law | Core Course | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Limited Liability Partnership Act, 2008, Consumer Protection Act, 2019, Information Technology Act, 2000 |
| COMM-C-202 | Business Statistics | Core Course | 4 | Introduction to Statistics, Measures of Central Tendency and Dispersion, Correlation and Regression, Index Numbers, Time Series Analysis |
| AECC-2 | English/MIL Communication | Ability Enhancement Compulsory Course | 2 | Theory of Communication, Reading Skills, Writing Skills, Listening and Speaking Skills, Grammar and Vocabulary |
| VAC-2 | Digital Empowerment | Value Addition Course | 2 | Introduction to Computers, Operating Systems, Microsoft Office Suite, Internet and E-governance, Digital Safety and Security |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMM-C-301 | Corporate Accounting | Core Course | 4 | Accounting for Share Capital, Buy-back of Shares, Redemption of Debentures, Amalgamation and Reconstruction, Cash Flow Statement |
| COMM-C-302 | Income Tax Law and Practice | Core Course | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income, Deductions from Gross Total Income, Computation of Tax Liability |
| COMM-C-303 | Human Resource Management | Core Course | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
| SEC-1 | Cyber Security and Laws | Skill Enhancement Course | 2 | Fundamentals of Cyber Security, Cyber Threats and Attacks, Cyber Laws in India, Digital Forensics, Cyber Ethics |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMM-C-401 | Cost Accounting | Core Course | 4 | Introduction to Cost Accounting, Material Costing, Labor Costing, Overheads, Cost Sheet and Reconciliation |
| COMM-C-402 | Goods and Services Tax (GST) & Customs Law | Core Course | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, GST Procedures, Customs Law Overview |
| COMM-C-403 | E-Commerce | Core Course | 4 | Introduction to E-commerce, E-payment Systems, E-commerce Security, E-marketing, Mobile Commerce |
| SEC-2 | Financial Planning and Wealth Management | Skill Enhancement Course | 2 | Introduction to Financial Planning, Investment Planning, Risk Management and Insurance, Retirement Planning, Estate Planning |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMM-C-501 | Principles of Marketing | Core Course | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Product and Pricing Decisions, Promotion and Distribution Decisions |
| COMM-C-502 | Auditing and Corporate Governance | Core Course | 4 | Introduction to Auditing, Audit Planning and Procedures, Internal Control System, Audit Report, Corporate Governance Principles |
| GE-1 | Generic Elective - Option 1 (e.g., Principles of Microeconomics) | Generic Elective | 4 | Introduction to Microeconomics, Consumer Behavior and Demand, Production and Cost, Market Structures, Factor Pricing |
| GE-2 | Generic Elective - Option 2 (e.g., Entrepreneurship) | Generic Elective | 4 | Concept of Entrepreneurship, Process of Entrepreneurship, Small Business Management, Institutional Support for Entrepreneurs, Social Entrepreneurship |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMM-C-601 | Financial Management | Core Course | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management |
| COMM-C-602 | International Business | Core Course | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Global Financial Markets, International Business Strategies |
| GE-3 | Generic Elective - Option 3 (e.g., Corporate Ethics & Social Responsibility) | Generic Elective | 4 | Introduction to Business Ethics, Ethical Dilemmas in Business, Corporate Social Responsibility, Stakeholder Management, Ethical Leadership |
| GE-4 | Generic Elective - Option 4 (e.g., Investment Analysis & Portfolio Management) | Generic Elective | 4 | Investment Environment, Risk and Return, Security Analysis, Portfolio Management, Derivatives Market |




