B.Com (Hons)
Bachelor of Commerce (Honours)
B.Com (Hons) Syllabus 2026
The Bachelor of Commerce (Honours) (B.Com (Hons)) syllabus covers a structured programme spanning 3 Years designed to build both foundational knowledge and specialised expertise. Below is the detailed semester-wise subject breakdown and programme structure.
B.Com (Hons) Semester-wise Subjects
B.Com Hons Syllabus & Subjects 2025
The B.Com Honours curriculum under CBCS (Choice Based Credit System) includes 14 core papers, 4 Discipline-Specific Electives (DSE), 4 Generic Electives (GE), 2 Skill Enhancement Courses (SEC), and 2 Ability Enhancement Compulsory Courses (AECC). The DSE groups allow specialisation in Financial Markets, International Business, Taxation, or Investment Analysis.
Core Papers (14 Papers)
| Paper | Subject | Key Topics |
|---|---|---|
| C1 | Financial Accounting I | Journal entries, Ledger, Trial Balance, Final Accounts, Depreciation, Inventory Valuation |
| C2 | Business Laws | Indian Contract Act, Sale of Goods, Negotiable Instruments, Consumer Protection |
| C3 | Financial Accounting II | Partnership Accounts, Company Accounts, Amalgamation, Holding Companies |
| C4 | Corporate Laws | Companies Act 2013, Incorporation, Directors, Meetings, Winding Up, SEBI regulations |
| C5 | Corporate Accounting | Issue of Shares/Debentures, Redemption, Consolidated Statements, AS/Ind AS basics |
| C6 | Cost Accounting | Cost Classification, Job/Process Costing, Marginal Costing, Standard Costing, Variance Analysis |
| C7 | Income Tax Law | Residential Status, Heads of Income, Deductions (80C-80U), Tax Computation, Advance Tax, TDS |
| C8 | Management Accounting | Ratio Analysis, Fund/Cash Flow, Budgeting, CVP Analysis, Responsibility Accounting |
| C9 | Business Mathematics | Matrices, Differentiation, Integration, Linear Programming, Set Theory, Sequences |
| C10 | Business Statistics | Central Tendency, Dispersion, Correlation, Regression, Time Series, Index Numbers, Probability |
| C11 | Microeconomics | Demand/Supply, Consumer Behaviour, Production Theory, Market Structures, Factor Pricing |
| C12 | Macroeconomics | National Income, Fiscal/Monetary Policy, IS-LM, Open Economy, Inflation, Business Cycles |
| C13 | Auditing & Corporate Governance | Audit Procedures, Internal Control, Vouching, Verification, Standards on Auditing, ESG |
| C14 | Goods & Services Tax (GST) | CGST/SGST/IGST, Registration, Input Tax Credit, Returns, E-way Bills, Reverse Charge |
Discipline-Specific Electives (DSE) - Choose 4 from Groups
| DSE Group | Papers | Best For |
|---|---|---|
| Financial Markets | Security Analysis, Portfolio Management, Derivatives & Risk Management | Investment banking, equity research, CFA aspirants |
| International Business | International Trade, Foreign Exchange, Global Business Strategy | Export-import, MNC roles, international finance |
| Taxation | Corporate Tax Planning, Transfer Pricing, International Taxation | CA, tax consulting, Big 4 advisory |
| Investment Analysis | Fundamentals of Investment, Technical Analysis, Behavioural Finance | Fund management, wealth management, fintech |
B.Com (Hons) Programme Structure & Credit Distribution
B.Com Hons Year-wise Curriculum Structure
The 3-year B.Com Honours programme follows a progressive structure - Year 1 builds accounting and legal foundations, Year 2 covers advanced accounting, taxation, and economics, while Year 3 focuses on specialisation through DSE papers and practical application through projects.
Year 1 (Semesters 1-2) - Foundations
| Semester | Core Papers | Other Courses |
|---|---|---|
| Semester 1 | Financial Accounting I, Business Laws | GE-1 (Interdisciplinary), AECC-1 (English/MIL) |
| Semester 2 | Financial Accounting II, Corporate Laws | GE-2 (Interdisciplinary), AECC-2 (EVS) |
Year 2 (Semesters 3-4) - Advanced Core
| Semester | Core Papers | Other Courses |
|---|---|---|
| Semester 3 | Corporate Accounting, Business Mathematics, Microeconomics | GE-3, SEC-1 (Skill: E-commerce / Entrepreneurship) |
| Semester 4 | Cost Accounting, Business Statistics, Macroeconomics | GE-4, SEC-2 (Skill: Personal Finance / Digital Marketing) |
Year 3 (Semesters 5-6) - Specialisation
| Semester | Core Papers | DSE Papers |
|---|---|---|
| Semester 5 | Income Tax Law, Management Accounting | DSE-1, DSE-2 (from chosen group) |
| Semester 6 | Auditing & Corporate Governance, GST | DSE-3, DSE-4 (from chosen group) |
Year 4 - NEP Honours with Research (Optional)
| Semester | Components | Credits |
|---|---|---|
| Semester 7 | Advanced Electives + Research Methodology + Minor Dissertation | 20 |
| Semester 8 | Research Project / Internship + Comprehensive Viva | 20 |
NEP Exit Points: Certificate (Year 1, 50 credits) → Diploma (Year 2, 90 credits) → Degree (Year 3, 120 credits) → Honours with Research (Year 4, 160 credits). Year 4 with 75%+ enables direct PhD admission.
Skills Developed in B.Com (Hons)
Skills Required & Acquired in B.Com Honours
B.Com Hons develops deep accounting expertise, financial analysis capabilities, legal knowledge, and quantitative reasoning. The programme produces graduates ready for professional qualifications (CA/CFA/CS) and corporate finance roles - with the mathematical rigour that distinguishes Honours from General commerce.
Technical Skills Acquired
Accounting & Finance
- Financial Accounting: Journal entries to final accounts, AS/Ind AS
- Cost & Management Accounting: CVP analysis, budgeting, variance analysis
- Corporate Accounting: Amalgamation, holding companies, consolidated statements
- Financial Statement Analysis: Ratio analysis, trend analysis, DuPont decomposition
Taxation & Law
- Income Tax: Computation for individuals, firms, and companies; TDS, advance tax
- GST: Registration, ITC, return filing, e-way bills, reverse charge
- Corporate Law: Companies Act 2013, SEBI, NCLT, IPO regulations
- Business Law: Contract Act, Sale of Goods, Negotiable Instruments, Consumer Protection
Quantitative & Analytical
- Business Mathematics: Calculus, matrices, linear programming
- Statistics: Regression, correlation, time series, probability distributions
- Financial Modelling: Excel-based valuation, DCF, comparable analysis
- Data Analysis: Interpretation of financial data, market research, trends
Economics & Business
- Microeconomics: Market structures, consumer theory, pricing strategies
- Macroeconomics: Fiscal/monetary policy, IS-LM, open economy models
- Auditing: Internal controls, audit procedures, risk assessment, SAs
- Corporate Governance: Board structures, ESG compliance, Clause 49/LODR
Skills Required for Admission
| Skill Area | Pre-requisite Level | How B.Com Hons Develops It |
|---|---|---|
| Mathematics | Mandatory in 10+2 (for DU) | Business Math, Statistics, Econometrics, Financial Modelling |
| Accounting Basics | Helpful but not required | Year 1 starts from scratch; builds to corporate-level accounting by Year 2 |
| English Proficiency | Good reading & writing (CUET tested) | Business communication, report writing, case presentations |
| Analytical Thinking | Basic logical reasoning | Financial analysis, audit reasoning, case study problem-solving |
Soft Skills & Professional Development
- Communication: Case presentations, group discussions, and moot courts at DU colleges build public speaking and argumentation skills - critical for consulting and banking interviews
- Ethical Judgment: Auditing, corporate governance, and business law papers develop ethical decision-making frameworks - essential for CA, CS, and compliance careers
- Networking: DU North/South Campus ecosystem provides access to industry events, alumni networks, and peer groups that extend well beyond graduation
- Time Management: Balancing B.Com Hons academics with CA/CFA preparation - a common dual-track approach - builds exceptional time management discipline