Pgdav Evening College

B.Com. (Programme) Overview:

The B.Com. Programme is a generalized course designed to provide students with a strong foundation in commerce. Unlike the B.Com. (Hons.) program, the B.Com. Programme focuses on a more general approach to the various aspects of commerce without offering a specialization in specific subjects like accounting or finance. This flexibility allows students to gain knowledge across a range of areas, while also developing skills for various professional careers.

Program Structure:

The B.Com. (Programme) is divided into six semesters (two semesters per year), which cover a wide range of core subjects and electives.

Year 1 (Semester 1 & 2):

In the first year, students are introduced to the fundamental concepts of commerce and business.

• Core Subjects:

  • Financial Accounting: Basics of accounting, financial statements, and bookkeeping.

  • Business Economics: Microeconomic and macroeconomic concepts as they apply to business.

  • Business Mathematics: Mathematical techniques used in business decision-making.

  • Business Law: Introduction to the legal environment in which businesses operate.

• Skill Enhancement Courses (SEC): Courses designed to improve practical skills such as communication or computer applications.

Year 2 (Semester 3 & 4):

The second year focuses on advanced commerce subjects and introduces some elective subjects for a more specialized understanding.

• Core Subjects:

  • Corporate Accounting: Advanced accounting techniques for corporate entities, including balance sheets and profit and loss statements.

  • Cost Accounting: Concepts of costing, cost control, and decision-making in business.

  • Business Organization and Management: Understanding organizational structures, management principles, and business operations.

  • Income Tax Law and Practice: Introduction to taxation and the legal aspects of tax planning.

• Elective Subjects: In the second year, students may choose from a list of elective subjects to gain specialized knowledge in areas such as marketing, human resources, international business, etc.

Year 3 (Semester 5 & 6):

The final year focuses on specialized subjects and the application of knowledge gained in the previous semesters.

• Core Subjects:

  • Auditing: The study of auditing principles, techniques, and legal regulations.

  • Financial Management: Managing corporate finance, financial markets, investment analysis, and budgeting.

  • Business Communication: Techniques for effective communication in a business environment.

  • Indirect Tax Law: Study of indirect taxes such as GST (Goods and Services Tax) and VAT (Value Added Tax).

• Project/Research Work: Students may be required to complete a project or research work as part of their final-year assessment. This project helps students apply the theoretical knowledge gained during the program.

Core and Elective Subjects:

• Core Subjects:

  • Financial Accounting

  • Cost Accounting

  • Corporate Accounting

  • Business Economics

  • Income Tax

  • Auditing

  • Financial Management

  • Business Law

• Elective Subjects:

  • Marketing Management

  • Human Resource Management

  • International Business

  • Entrepreneurship

  • Banking and Insurance

  • E-Commerce

Students may choose electives based on their interests and career aspirations.

Assessment and Evaluation:

• Internal Assessments: These may include assignments, projects, quizzes, presentations, and class participation.

• End-Semester Examinations: The final examinations are held at the end of each semester and assess students on the core and elective subjects studied throughout the semester.

Skills Developed:

The B.Com. (Programme) helps students develop a wide range of skills, including:

• Accounting and Financial Management: Understanding and applying accounting principles, financial management techniques, and financial reporting.

• Business Communication: Strong communication skills, both verbal and written, are crucial for business interactions.

• Problem-Solving and Analytical Thinking: Ability to analyze financial statements, identify issues, and propose solutions.

• Legal and Regulatory Knowledge: Understanding the legal framework that governs businesses, including taxation and compliance with laws.

• Time Management: Managing multiple courses, assignments, and projects within a strict timeline.

Career Opportunities After B.Com. (Programme):

Graduates of the B.Com. (Programme) can pursue a wide range of careers in various sectors, such as finance, accounting, business management, taxation, and consulting. Some career options include:

1. Further Studies:

   • M.Com. (Master of Commerce) for in-depth knowledge of commerce and business.

   • M.B.A. (Master of Business Administration) in finance, marketing, human resources, etc.

   • Chartered Accountancy (CA) or Cost and Management Accountancy (CMA) for specialized professional qualifications.

2. Corporate Sector:

   • Accountant or Financial Analyst in corporate firms, banks, insurance companies, or multinational corporations.

   • Audit Assistant or Internal Auditor in firms or companies.

3. Government Jobs:

   • Appear for competitive exams like UPSC, SSC, Banking Exams, and State PSCs to work in public sector organizations in finance, taxation, auditing, etc.

4. Entrepreneurship:

   • Graduates can start their own businesses in fields like accounting, consulting, or financial services.

5. Taxation and Consultancy:

   • Work in taxation departments, offering services like tax planning, consulting, or preparation of returns.

6. Banking and Insurance:

   • Positions in banks or insurance companies in areas such as loan processing, credit analysis, policy administration, and insurance advisory.

Eligibility Criteria:

To be eligible for the B.Com. (Programme), students must meet the following criteria:

• Completion of Class 12 from a recognized board, preferably with a Commerce stream.

• Admission is generally based on merit, with cut-off marks being published by the University of Delhi after the Class 12 results are declared.

Admission Process:

• Application: Students must apply online through the University of Delhi's official admission portal.

• Cut-Offs: Admissions are based on the cut-off marks determined by the University of Delhi, which may vary each year based on the number of applicants and the Class 12 results.

• Documents: Required documents include the Class 12 marksheet, ID proof, and category certificates (if applicable).