Pgdav Evening College

B.Com (Hons.) Overview:

The B.Com (Hons.) is a three-year undergraduate program that emphasizes a deeper understanding of the theory and practice of accounting, financial management, business economics, and taxation. The curriculum is designed to develop specialized skills required for high-level positions in the fields of accounting, finance, and business analysis.

Program Structure:

The B.Com (Hons.) course is divided into six semesters (two semesters per year). The program involves a combination of core subjects, electives, and ability enhancement courses.

Year 1 (Semester 1 & 2):

In the first year, students are introduced to the fundamental principles of accounting, finance, and business economics, as well as a general understanding of commercial laws.

• Core Subjects:

  • Financial Accounting: Introduction to accounting principles, financial statements, and bookkeeping.

  • Business Economics: Micro and macroeconomic concepts and their application in business decisions.

  • Business Mathematics: Quantitative techniques and mathematical models used in business.

  • Business Law: Introduction to the legal framework affecting businesses, including Contract Law, Company Law, and Intellectual Property Law.

• Skill Enhancement Courses (SEC): These courses focus on practical skills, such as computer applications, communication skills, and business writing.

Year 2 (Semester 3 & 4):

In the second year, the course becomes more specialized, and students delve deeper into subjects like corporate accounting, cost accounting, and management.

• Core Subjects:

  • Corporate Accounting: Advanced accounting principles, such as mergers, acquisitions, and financial reporting.

  • Cost Accounting: The study of cost control techniques, decision-making processes, and cost analysis in a business environment.

  • Income Tax Law and Practice: A detailed study of taxation laws, tax planning, and preparation of income tax returns.

  • Financial Management: The study of corporate finance, budgeting, investment analysis, and financial planning.

• Elective Subjects: Students may select elective subjects based on their area of interest, such as Marketing, Human Resource Management, or Entrepreneurship.

Year 3 (Semester 5 & 6):

The final year focuses on specialized topics related to advanced business and financial concepts. Students are also encouraged to undertake a project or dissertation based on their area of study.

• Core Subjects:

  • Auditing: Principles and techniques of auditing in business.

  • Management Accounting: Techniques for managerial decision-making, performance evaluation, and financial analysis.

  • Indirect Tax Law: Understanding indirect taxes, such as GST (Goods and Services Tax), and their application in business.

  • Corporate Governance and Business Ethics: Focus on ethical issues in business and the regulation of corporate behavior.

• Project/Dissertation: A project or dissertation allows students to apply their theoretical knowledge to a real-world business or financial issue under faculty supervision.

Core and Elective Subjects:

The B.Com (Hons.) program offers a wide range of core and elective subjects. Some of the core subjects include:

• Financial Accounting

• Cost Accounting

• Corporate Accounting

• Financial Management

• Income Tax

• Business Law

• Auditing

• Management Accounting

Elective subjects may include:

• Human Resource Management

• Marketing Management

• Entrepreneurship

• International Business

• Banking and Insurance

• E-Commerce

• Investment Analysis

Assessment and Evaluation:

The B.Com (Hons.) program is evaluated through both internal assessments and end-semester examinations:

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

• End-Semester Examinations: The final exams assess students’ understanding of the core and elective subjects covered throughout the semester.

Skills Developed:

By completing the B.Com (Hons.) program, students develop the following skills:

• Analytical and Critical Thinking: Ability to analyze financial statements, evaluate business performance, and make informed decisions.

• Financial Management: Expertise in managing corporate finance, budgeting, and investment planning.

• Accounting Skills: Proficiency in advanced accounting techniques used in the corporate world.

• Business Law Knowledge: Understanding of legal frameworks and regulations governing business operations.

• Communication Skills: Development of strong written and oral communication skills, essential for reporting financial information and interacting with stakeholders.

• Ethical Decision Making: Awareness of business ethics and corporate governance practices.

Career Opportunities After B.Com (Hons.):

Graduates of the B.Com (Hons.) program can pursue a wide range of career options, including:

1. Further Studies:

   • M.Com. (Master of Commerce) for further specialization in commerce and accounting.

   • M.B.A. (Master of Business Administration) in areas like Finance, Marketing, Human Resources, or Operations.

   • Professional courses like Chartered Accountancy (CA), Cost and Management Accountancy (CMA), or Company Secretary (CS).

2. Corporate Sector:

   • Accountant or Financial Analyst in corporations, financial institutions, or multinational companies.

   • Audit Assistant or Internal Auditor in firms or companies.

   • Tax Consultant or Financial Planner for individuals or companies.

3. Government Jobs:

   • Appear for competitive exams like UPSC, SSC, and Banking Exams for roles in public sector banks, financial regulatory bodies, and government organizations.

   • Indian Revenue Services (IRS) for taxation-related services.

4. Entrepreneurship:

   • Launch your own business or consultancy in areas such as taxation, accounting, finance, or audit.

5. Banking and Insurance:

   • Banking Sector: Roles such as banking officer, credit analyst, loan officer.

   • Insurance: Insurance advisor, claims analyst, insurance policy consultant.

6. Consulting:

   • Work as a business consultant, advising firms on financial strategies, cost reduction, and business optimization.

Eligibility Criteria:

The eligibility criteria for B.Com (Hons.) include:

• Completion of Class 12 from a recognized board with a minimum percentage in the Commerce stream (typically, a minimum of 50%-60% depending on the cut-off).

• Specific requirements may vary each year, so it's always a good idea to check the University of Delhi’s admission guidelines.

Admission Process:

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

• Cut-Offs: Admission is based on merit, and the cut-off marks are typically published after the Class 12 results.

• Documents: Students must submit documents such as Class 12 marksheet, ID proof, and category certificates (if applicable).