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Delhi University Bcom Fifth Semester Syllabus

Delhi University Bcom Fifth Semester Syllabus

Delhi University Bcom Fifth Semester Syllabus

Delhi University Bcom Fifth Semester Syllabus : All the candidates seeking admission to the Undergraduate (UG) Courses, based on merit (for
which there is no entrance exam) in different colleges of the University of Delhi (DU), are required to register online at the following UG admission portal.

Delhi University Bcom Fifth Semester Syllabus

• The candidates who wish to be considered for admission to various Undergraduate Courses in different colleges of the University of Delhi, based on merit (for which there is no entrance exam), are required to register online for all categories, including unreserved (UR) / OBC / SC / ST / PwD.
• The candidates who wish to apply under Kashmiri Migrant (KM) and CW categories shall also apply online on the UG admission portal.
• The registration of candidates seeking admission under Sports / Extra-curricular activities (ECA) categories is through the same UG admission portal.
• The registration of women candidates belonging to National Capital Territory in Non-Collegiate Women’s Education Board (NCWEB) for B.A./B.Com. is also online through the UG admission portal.
• Candidates seeking admission in minority colleges also need to register online through the UG admission portal.

Delhi University Bcom Fifth Semester Syllabus

Here get essential information for all those who have passed the Senior Secondary School Certificate Examination (Class XII) of the Central Board of Secondary Education, Delhi, or an Examination recognized as equivalent thereto. Effort has been made to summarize all vital information. However, clarifications for any specific case for which guidelines are not provided herein may be obtained from the respective college/department.

Delhi University Bcom Fifth Semester Syllabus

 Course Structure 
 Semester V 
5.1Auditing and Corporate GovernanceCore Course (DSC-9)
5.2Cost AccountingCore Course (DSC-10)
5.3 Discipline Specific Elective (Any one of the following)

(a) Principles of Marketing
(b) Training and Development

Discipline Specific Elective (DSE-3)
5.4 Skill Based (Any one of the following)

(a) Computer Applications in Business
(b) Advertising

Skill Enhancement Course (SEC-3)

Delhi University Bcom Fifth Semester Syllabus

B. Com.: Semester V
Paper 5.1: Auditing and Corporate Governance
Duration: 3 hrs.                                                  Marks: 100                                                                   Lectures: 65

Objective: To provide knowledge of auditing principles and techniques and to familiarize the students with the understanding of issues and practices of corporate governance in the global and Indian context including case studies.


Unit I:

Auditing: (10 Lectures)

Basic Principles and Techniques; Classification of Audit, Audit Planning, Internal Control – Internal Check and Internal Audit; Audit Procedure – Vouching and verification of Assets & Liabilities;
Company Auditor- Qualifications and disqualifications, Appointment, Rotation, Removal, Remuneration, Rights and Duties; Auditor’s Report- Contents and Types, Liabilities of Statutory Auditors under the Companies Act 2013.

Unit II:

Special Areas of Audit (5 Lectures)

Cost audit, Tax audit and Management audit; Recent Trends in Auditing: Basic considerations of audit in EDP Environment; Relevant Auditing and Assurance Standards (AASs).

Unit III:

Conceptual Framework of Corporate Governance (15 Lectures)

Meaning, Theories, Models and Benefits of Corporate Governance; Board Committees and their Functions; Insider Trading; Rating Agencies; Green Governance/E-governance; Clause 49 of Listing Agreement; Class Action; Whistle Blowing; Shareholders Activism.

Unit IV:

Major Corporate Governance Failures (15 Lectures)

BCCI (UK), Maxwell Communication (UK), Enron (USA), World.Com (USA), Andersen Worldwide (USA), Vivendi (France), Harshad Mehta Scam, Satyam Computer Services Ltd, and Kingfisher Airlines; Common Governance Problems Noticed in various Corporate Failures; Codes and Standards on Corporate Governance; Initiatives in India.

Unit V:

Business Ethics and CSR (20 Lectures)

Morality and Ethics; Business Values and Ethics; Various Approaches to Business Ethics; Ethical Theories; Ethical Governance; Corporate Ethics; Benefits of Adopting Ethics in Business; Ethics Programme; Code of Ethics; Ethics Committee; Concept of Corporate Philanthropy, CSR, CR, Corporate Sustainability; Environmental Aspect of CSR; CSR provision under the Companies Act 2013, CSR Committees; CSR Reporting; CSR Models, Drivers of CSR, Codes and Standards on CSR, Global Reporting Initiatives, ISO 26000.

Suggested Readings:

1. Institute of Chartered Accountants of India, Auditing and Assurance Standards, ICAI, New Delhi.

2. Relevant Publications of ICAI on Auditing (CARO).

3. Gupta, Kamal and Ashok Arora, Fundamentals of Auditing, Tata Mc-Graw Hill Publishing Co. Ltd., New Delhi.

4. Ghatalia, S.V., Practical Auditing, Allied Publishers Private Ltd., New Delhi.

5. Singh, A. K. and Gupta Lovleen, Auditing Theory and Practice, Galgotia Publishing Company.

6. Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press, New Delhi.

7. Rani, Geeta D., and R.K. Mishra, Corporate Governance- Theory and Practice, Excel Books, New Delhi.

8. Bob Tricker, Corporate Governance-Principles, Policies, and Practice (Indian Edition), Oxford University Press, New Delhi.

9. Sharma, J.P., Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd, New Delhi.

Note: Latest edition of text books may be used.

Delhi University Bcom Fifth Semester Syllabus

B. Com.: Semester V
Paper 5.2: Cost Accounting
Duration: 3 hrs.                                                                   Marks: 100                                                        Lectures: 65

Objective: To acquaint the students with basic concepts used in cost accounting and various methods involved in cost ascertainment systems and use of costing data for planning, control & decision-making.


Unit I:

Introduction (6 Lectures)

Meaning, objectives and advantages of cost accounting, Difference between financial, cost, and management accounting. Cost concepts and classifications, Role of a cost accountant in an organization.

Unit II

(14 Lectures)

(a) Materials: Material/inventory control- concept and techniques, Accounting and control of purchases, storage and issue of materials. Methods of pricing of materials issues – FIFO, LIFO, Simple Average, Weighted Average, Replacement, Standard, Treatment of Material Losses.

(b) Labour: Accounting and Control of labour cost, time keeping and time booking, concept and treatment of idle time, over time, labour turnover and fringe benefits.

Unit III:

Overhead (14 Lectures)

Classification, allocation, apportionment and absorption of overhead. Under- and over-absorption. Capacity costs. Treatments of certain items in costing, like interest on capital, packing expenses, debts, research and development expenses, Activity based costing.

Unit IV:

Methods of Costing (12 Lectures)

Unit costing, Job costing, Contract Costing, Process costing (process losses, valuation of work in progress, joint and by-products).

Unit V

(5 Lectures)

Service costing (only transport). Accounting Systems: Integral and non-integral systems, Reconciliation of cost and financial accounts.

Unit VI:

Marginal costing and Break-Even Analysis (14 Lectures)

Concept of Marginal Costs and Marginal Costing: Assumptions of Marginal Costing; Marginal Costing vs Absorption Costing; Advantages and Limitations of Marginal Costing; Break Even Analysis: Break-Even Point, Margin of safety, Angle of Incidence. Decision Making Areas -products mix, make/buy, pricing decisions.

Suggested Readings:

1. Jawahar Lal and Seema Srivastava , Cost Accounting, McGraw Hill Publishing Co., New Delhi.

2. B.M. Lall Nigam and I.C. Jain, Cost Accounting, Principles, Methods and Techniques, PHI Pvt. Ltd, New Delhi.

3. Bhabatos Banerjee, “Cost Accounting –Theory and Practice” PHI Pvt. Ltd, New Delhi.

4. H. V. Jhamb, Fundamentals of Cost Accounting, Ane Books Pvt Ltd, New Delhi.

5. M. N. Arora, Cost Accounting – Principles and Practice, Vikas Publishing House, New Delhi.

6. M.C. Shukla, T.S. Grewal and M P. Gupta, Cost Accounting, Text and Problems, S. Chand & Co. Ltd., New Delhi.

7. S.P. Jain and K. L. Narang, Cost Accounting, Principles and Methods, Kayla Publishers, Jalandhar.

8. S. N. Maheshwari & S.N. Mittal, Cost Accounting, Theory and Problems, Shri Mahabir Book Depot, New Delhi.

Note: Latest edition of text books may be used.

Delhi University Bcom Fifth Semester Syllabus

B. Com.: Semester V
Paper 5.3 (a): Principles of Marketing
Duration: 3 hrs.                                                                         Marks: 100                                                                              Lectures: 65

Objective: The objective of this course is to provide basic knowledge of concepts, principles, tools and techniques of marketing.


Unit I:


(13 Lectures)

Nature, scope and importance of marketing; Evolution of marketing concepts; Marketing mix; Marketing environment-Macro and Micro environmental factors.

Unit II

(13 Lectures)

Consumer Behaviour: Consumer buying process; Factors influencing consumer buying decisions-an overview.
Market segmentation: Concept, Importance and Bases; Target market selection; Positioning concept, importance and bases; Product differentiation vs. market segmentation.

Unit III:

Product (13 Lectures)

Meaning and importance; Product classifications; Concept of product mix; Branding, packaging and labelling; After-sales services; Product life-cycle; New Product Development (an overview).

Unit IV

(13 Lectures)

(a) Pricing: Significance; Factors affecting price of a product; Pricing policies and strategies.
(b) Distribution: Channels of distribution – meaning and importance; Types of distribution channels; Wholesaling and retailing; Factors affecting choice of distribution channel; Distribution Logistics-Meaning, Importance and Decisions.

Unit V

(13 Lectures)

a) Promotion: Nature and importance of promotion; Promotion Tools: advertising, personal selling, public relations & sales promotion – concept and their distinctive characteristics; Communication process; Promotion mix; Factors affecting promotion mix decisions.
b) Recent developments in marketing: Social Marketing; Online Marketing, Direct Marketing, Services Marketing, Green Marketing.

Suggested Readings:

1. Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha, Marketing Management: A South Asian Perspective, Pearson Education.

2. McCarthy, E. Jerome., and William D. Perreault, Basic Marketing, Richard D. Irwin.

3. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.

4. Chhabra, T.N., Principles of Marketing, Sun India Publication.

5. Etzel, Michael J., Walker, Bruce J., Staton, William J., and Ajay Pandit, Marketing Concepts and Cases, Tata McGraw Hill (Special Indian Edition).

6. Czimkota, Marketing Management, Vikas Publishing House (P) Ltd.

7. Armstrong, Gary, and Kotler, Philip, The Essentials of Marketing, Pearson Education, New Delhi.

Note: Latest edition of text books may be used.

Delhi University Bcom Fifth Semester Syllabus

B.Com.: Semester V
Paper 5.3(b): Training and Development
Duration: 3 hrs.                                                         Marks: 100                                                                     Lectures: 65

Objective: To train them to understand the learning environment of a firm. The knowledge so obtained will make them capable of providing training to Human Resource of a business firm.

Unit I:

Introduction (20 Lectures)

Concept and functions of Human resource management; relationship of training to organizational and individual goals. Essence of training and development in human resource management. Factors effecting successful training process, Skills of a successful trainer – Internal and external trainer.
Training and learning: Concept of training and learning, the learning process, learning curve, principles of learning, training guidelines, experience versus training, kinds of training, system approach to training, programmed instruction, transfer of training.

Unit II:

Training Needs Assessment and Curriculum Development (15 Lectures)

Identification of Training and Development needs, training needs assessment-various approaches (the job and the Individual), Advantages and disadvantages of basic needs assessment techniques, Assessing curriculum needs, curriculum standards, matching organisational training
needs, Developing training materials.

Unit III:

Training Methods (15 Lectures)

Three Stages of training (Preparatory, implementation and follow-up stage), On the job and off-the job methods,, experiential versus non-experiential methods.

Unit IV:

Evaluation of Training and Development, and Emerging Pattern (15 Lectures)

Reasons of evaluating training, Criteria for evaluation, problems of evaluation, steps involved in evaluation, methods for training evaluation, analysis and costing of training. Emerging Pattern of Training and development in India. Two Indian case studies to be discussed in the class.

Suggested Readings:

1. Prior John, Handbook of Training and Development Jaico, Publishing House,Bombay.

2. Donald F. Michalak and Edwin G. Yager, Making the Training Process Work, Harper and Row, New York.

3. Jack J. Phillips, Handbook of Training Evaluation and Measurement Methods, Houston, Gulf Publishing Co.

4. Lynton R, Pareek, U, Training for Development, New Delhi, Vistaar.

Note: Latest edition of text book may be used.

Delhi University Bcom Fifth Semester Syllabus

B. Com.: Semester V
Paper 5.4 (a): Computer Applications in Business
Duration: 2 hrs.                                                                          Marks: 50                                                                      Lectures: 30

Objective: To provide computer skills and knowledge for commerce students and to enhance the student understanding of usefulness of information technology tools for business operations.

Unit I:

Introduction (2 Lectures)

Introduction to Computer-Characteristics of Computers, The Computer System, Parts of Computers); Computer H/W Setup, Configuration, Networking, Mobile H/W Device and types, wireless Networking; Operating System- Introduction to Operating Systems, An overview of various Computer & Mobile OS & Application (UN IX / Linux, DOS, Windows, Android, windows mobile, iOS Like), Features of latest Windows Operating Systems & its Management & Networking (Installation, backup, security, User control), Usage of payment gateways.

Unit II:

Introduction to essential tools (10 Lectures)

Introduction to facilities & commonly used features of:

a) Word: Working with word document, Inserting, filling and formatting a table, Mail Merge including linking with Access Database, Creating Macros -Sending E-mail from Word Import / Export of files Converting Word Document to Web Document, PDF files Hyperlinks; OLE Security features in MS-Word – Protection of Documents – Password for Documents – Checking for viruses in macros, referencing, creating bibliography, manage sources and citations, review documents.

b) PowerPoint: Preparing Presentations, Slides, Handouts, Speaker’s Notes – Outlines – Media Clips – Charts – Graphs, Adding the Transitions to the Slide Show – Special effects in detail, – Setting Slide timings.
c) Excel: Creating a work book, Rearranging Worksheet, Organizing Charts and graphs, Ranges and Functions & Formulae: Mathematical,

Statistical Financial Functions such as NPV (Net present value), Future value, IRR (Internal Rate of Return), EMI (Equated Monthly Installments, Compounding Yearly, periodic and monthly) – Auto Calculate Using Names in a Formula, Formula Editing, Macros, Consolidation of Data & Data Analysis – Sorting List, Filter & More Filtering Techniques – Consolidate data in multiple worksheets – What-if analysis, Goal Seek Scenario Manager, Solver, Lookup Function – Sub Totals, Nested-IF, Statistical Analysis; Data Validation & Protection – Create a drop-down list from a range of cells – Apply data validation to cells – Copy data validation setting, remove data validation – Find cell that have data validation, protect cell data, using password to protect sheet and workbook. – Use validation to create dependent list; Pivot table Reports & Pivot Chart Reports.

Unit III:

Using MS Excel for Data Analysis & Reporting Features: (7 Lectures)

Using spreadsheet for following purposes and making reports:

  • Loan & Lease statement
  • Ratio Analysis.
  • Payroll statements
  • Capital Budgeting
  • Depreciation Accounting
  • Graphical representation of data
  • Frequency distribution and its statistical parameters
  • Correlation and Regression

Unit IV:

RDBMS Concepts & Access (5 Lectures)

RDBMS Concepts, Terminology, Models – RDBMS, Data Modelling using ERD, DB Design using Normalization
Access Creating Databases & Tables – An Introduction; Event Handling & Report Generation; Using Macros; Using Queries through Case Study.

Unit V:

CAAT Tools (6 Lectures)

Capabilities & Importing Data from Accounting & other Application Systems – An Introduction; Analytical Reports, Duplicates/ Gaps. Sorting & Charting; Stratification, Summarization, Statistics & Aging – An Introduction; Sampling, Macros and Audit Trail.


1. There shall be a practical examination of 50 Marks (Practical-35 Marks, Viva-5 Marks and Work Book- 10 Marks) and duration of Examination shall be 3 Hrs.

2. Teaching arrangements need to be made in the computer lab only.

Suggested Readings:

1. Rajaraman,V. Introduction to Information Technology. PHI.

2. Eliason, A.L., On-line Business Computer-Application Science Research Associates Chicago.

3. Curtis D. Frye, Step by Step Microsoft Excel 2010, PHI.

4. Leon A. and Leon M. Fundamentals of Information Technology. Leon, Vikas (4) Software manuals.

5.Sinha, Pradeep K. and Preeti Sinha. Foundation of Computing. BPB Publication.

6. Basandra, Suresh K. Management Information System. Wheeler Publication, New Delhi-Allahabad.

7. Kumar, Muneesh. Business Information System. Vikas Publishing House.

8. Eliason, A. L., On-line Business Computer Applications, Science Research Associates, Chicago.

9. Saxena, Sanjay. A First Course in Computers. Vikas Publishing House.

10. Fizgerald & Dennis – Wiley. Business Data Communication and Networking.

11. Rajaraman , V. Analysis and design of information Systems. PHI.

12. Sadagopan, S. Management Information Systems. PHI.

13. Laudon, Kenneth C. and Jane P. Laudon .Management Information Systems.PHI.

Note: Latest edition of text books may be used.

Delhi University Bcom Fifth Semester Syllabus

B.Com.: Semester – V
Paper 5.4(b): Advertising
Duration: 2 hrs.                                                        Marks: 50                                                                               Lectures: 30

Objective: The objective of this course is to familiarize the students with the basic concepts, tools and techniques of advertising used in marketing.

Unit I:

Introduction (4 Lectures)

Advertising-meaning, nature and importance of advertising, types and objectives. Audience selection; Setting of advertising budget: determinants and major methods.

Unit II:

Media Decisions (5 Lectures)

Major media types – their merits and demerits; Advertising through internet and interactive media-Issues and considerations; Factors influencing media choice; media selection, media scheduling.

Unit III:

Message Development (7 Lectures)

Advertising creativity; Advertising appeals; Advertising copy and elements of print advertisement creativity; Tactics for print advertisement.

Unit IV:

Measuring Advertising Effectiveness (7 Lectures)

Arguments for and against measuring effectiveness; Advertising testing process; Evaluating communication and sales effects; Pre- and Post-testing techniques.

Unit V:

(7 Lectures)

a) Advertising Agency: Role, types and selection of advertising agency; Reasons for evaluating advertising techniques.

b) Social, ethical and legal aspects of advertising in India; Recent developments and Issues in advertisement.

Suggested Readings:

1. Belch and Belch, Advertising and Promotion, Tata McGraw Hill Co.

2. Sharma, Kavita, Advertising: Planning and Decision Making, Taxmann Publication Pvt. Ltd.

3. Mahajan, J.P., and Ramki, Advertising and Brand Management, Ane Books Pvt Ltd, New Delhi.

4. Burnett, Wells, and Moriatty, Advertising: Principles and Practice, Pearson Education

5. Terence A. Shimp, Advertising and Promotion: An IMC Approach, South Western, Cengage Learning.

6. O’Guinn, Advertising and Promotion: An Integrated Brand Approach, Cengage Learning.

Note: Latest edition of text books may be used.

The University of Delhi stands out for its exceptional educational opportunities as it offers a wide range of courses, advanced curriculum, constructive teaching methodology, excellent faculty, comprehensive extracurricular activities, good infrastructure, its history of success, its dedication to nation building and its adherence to universal values.

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