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Delhi University Bcom First Semester Subjects

Delhi University Bcom First Semester Subjects and their Importance

Delhi University Bcom First Semester Subjects

Delhi University Bcom First Semester Subjects : 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. http://ug.du.ac.in

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 First Semester Subjects – First year Bcom

Sr. No.Subjects
Compulsory Courses
1.Business Organisation & Management
2.Financial Accounting
3.Business & Industrial law
4.Principles of Economics
MIL Courses for Humanities Group (Paper-5)
1.Political Science
2.History-I , History of India upto 8th century
3.History-II, Culture in Indian Sub-continents
4.Tamil (A,B)
5.Hindi (A,B)
6.Punjabi (A,B)
7.Urdu (A,B)

Delhi University Bcom First Semester Syllabus

 Course Structure 
 Semester I 
1.1Environmental StudiesAbility Enhancement Compulsory Course (AECC-1)
1.2Financial AccountingCore Course (DSC-1)
1.3Business Organisation and ManagementCore Course (DSC-2)
1.4 Generic Elective (Any one of the following)

(a) Principles of Micro Economics
(b) New Venture Planning

Generic Elective (GE-1)

Delhi University Bcom First Semester Subjects

Financial Accounting

Objective: The objective of this paper is to help students to acquire conceptual knowledge of the financial accounting and to impart skills for recording various kinds of business transactions.

Unit I: (a) Theoretical Framework (5 Lectures) 

(b) Accounting Process (12 Lectures)                                                                                      

Unit II: (a) Business Income (8 Lectures)

(b) Preparation of financial statements of not for profit organizations ( 8 Lectures)

Unit III: Accounting for Hire Purchase and Installment System, Consignment, and Joint Venture (15 Lectures)

Unit IV: Accounting for Inland Branches (9 Lectures)

Unit V: Accounting for Dissolution of Partnership Firm (8 Lectures)

Business Organisation and Management

Objective: The course aims to provide basic knowledge to the students about the organisation and management of a business enterprise.

Unit I: Foundation of Indian Business (15 Lectures)

Unit II: Business Enterprises (10 Lectures)

Unit III: The Process of Management (10 Lectures)

Unit IV: Leadership, Motivation, Change Management(20 Lectures)

Unit V: Conceptual framework of Marketing Management, Financial Management, and Human Resource Management.

(10 Lectures)

Principles of Micro Economics

Objective: Objective of the course is to acquaint the students with the concepts of micro economics dealing with consumer behaviour and make them understand the supply side of the market through the production and cost behaviour of firms.

Unit I: Introduction (12 Lectures)

Unit II: Consumer Theory (8 Lectures)

Unit III: Production and Cost (12 Lectures)

Unit IV: Market Structure (10 Lectures)

Unit V: Income Distribution and Factor Pricing (13 Lectures)

New Venture Planning

Objective: The curriculum aims at giving exposure to students regarding different aspects of setting up a new business. After completing the course student should be able to develop an understanding of the process of identifying various sources of new business ideas of products and services. The understanding of this paper will help them to examine, evaluate and approach different sources of finance, the nature of marketing effort required and to develop a comprehensive business plan.

Unit I: Starting New Ventures (12 Lectures)

Unit II: Methods to Initiate Ventures (12 Lectures)

Unit II: Methods to Initiate Ventures (12 Lectures)

Unit IV: The Search for Entrepreneurial Capital (12 Lectures)

Unit V: The Marketing Aspects of New Ventures (7 Lectures)

Unit VI: Business Plan Preparation for New Ventures (10 Lectures)

Delhi University Bcom First Semester Subjects


1. Examinations shall be conducted at the end of each Semester as per the Academic Calendar notified by the University of Delhi

2. The system of evaluation shall be as follows:

2.1 Each course will carry 100 marks, of which 25 marks shall be reserved for internal assessment based on a combination of tutorials, classroom participation, project work, seminar, term papers, tests, and attendance.

2.2 The remaining 75 marks in each paper shall be awarded on the basis of a written examination at the end of each semester. The duration of written exanimation for each paper shall be three hours.

3. Examinations for courses shall ordinarily be conducted only in the respective odd and even Semesters as per the Scheme of Examinations. Regular as well as ex-students shall be permitted to appear/reappear/improve in courses of odd Semesters only at the end of odd Semester and courses of even Semesters only at the end of even Semesters.

Delhi University Bcom First Semester Subjects


University of Delhi, commonly referred as Delhi University (DU), offers programmes to aspirants at the undergraduate (UG), postgraduate (PG) and doctorate (PhD) level. Courses offered at DU are in streams including – Humanities & Social Sciences, Commerce, Science, Teaching & Education, Law, Business & Management Studies, Medicine & Health Sciences, Arts and Engineering.

Scheme of Examination:

Examinations shall be conducted at the end of each Semester as per the Academic Calendar notified by the University of Delhi. Each course will carry two components:

  • lnternal Assessment and
  • End-Semester Examination.

Pass Percentage and Promotion Criteria :

The minimum marks required to pass any paper in a semester shall be

  • 40% in theory and
  • 40% in Practical, wherever applicable.

The student must score

  • 40% in the End Semester Examination and
  • 40% in the total of End semester Examination & Internal assessment of the paper for both theory and practical separately.

Reappearance in Passed papers:

  • A student may reappear in any theory paper prescribed for a semester, on foregoing in writing her/his previous performance in the paper’s concerned. This can be done in the immediate subsequent semester examination only (for example, a student reappearing in a paper prescribed for Semester I examination, may do so along with subsequent Semester III examination and not along with paper’s for Semester V).
  • A candidate who has cleared the papers of Part III (V &VI Semesters) may reappear in any paper of V or VI Semester only once, at the immediate subsequent examination on foregoing in writing her/his previous performance in the paper/s concerned, within the prescribed span period. (Note: The candidate of this category will not be allowed to join any postgraduation courses)
  • In the case of reappearance in a paper, the result will be prepared on the basis of candidate’s current performance in the examination.
  • In the case of a candidate, who opts to re-appear in any paper/s under the aforesaid provisions, on surrendering her/his earlier performance but fails to re-appear in the paper/s concerned, the marks previously secured by the candidate in the paper/s in which she/he has failed to re-appear shall be take into account while determining her/his result of the examination held currently.
  • Reappearance in Practical examinations shall not be allowed.
  • A student who reappears in a paper shall carry forward the internal assessment marks, originally awarded.

Division Criteria : 

A student who passes all the papers prescribed for Semester I to Semester VI examinations would be eligible for the degree. Such a student shall be categorized on the basis of the combined result of Semester I to Semester VI examinations as follows:-

60% or more          First Division
50% or more but less than 60%Second Division
40% or more but less than 50%Third Division

Supplementary Examinations :

There shall be no Supplementary Examinations for any Undergraduate Courses.

Span Period:  

The span period to complete the course shall be six years from the admission in the Ist Semester.

Delhi University Bcom First Semester Model Question Papers are the best resource to practice for any examination. Solving the mock version of the real question paper not only gives you ample practice but also familiarizes you with the exam pattern, which eventually increases confidence.

Internal Assessment shall be as per existing norms

Delhi University Bcom First Semester Subjects

Marks shall be as follows:

  1. Assignment – 10
  2. Class Test – 10  
  3. Attendance – 05
  • There shall be two assignments per semester.
  • There will be no home examination. Instead there shall be a class test held by the teacher(s) who teaches the subject.  
  • All other rules of Internal Assessment shall remain the same.
  • Additional Note:

1. In case of paper CP 4.2, (Part A and B of Income tax and Auditing respectively): exam has to be attempted on separate answer sheets and has to be evaluated separately.

2. Student has to pass separately in both the Parts.

3. The division for purpose of internal assessment of Part A and B are as follows:

Income TaxAuditing
Total15 marks 10 marks
Class test6 marks 4 marks
Assignment6 marks4 marks
Attendance3 marks2 marks

Workload and Tutorials:

  • Lecture per paper/ per week 5
  • Preceptorial (fortnightly) per paper/ group 1
  • Practical per paper/ week As in structure above
  • Tutorial Group Size As per existing norms
  • Practical Group Size As per existing norms
  • Section Size As per existing norms
  • Credit 5 +1.

Delhi University Bcom First Semester Subjects – Weightage of each subject :

B.Com. Semester Schemes 2011 (Onwards)
Semester – I

Paper No.TitleMaximum MarksMaximum MarksLectures per weekPreceptorial (Fort-nightly)PracticalsExam. Hours
Paper CP 1.1Business Organization and Management7525513
Paper CP 1.2Financial Accounting7525513
Paper CP 1.3Principles of Micro Economics7525513
Paper CP 1.4MIL(Hindi/Urdu/Bengali/Sindhi/Tamil/Gujarati/ Telugu/Kannada/Punjabi/Assamese/Manipuri/Oriya) or Humanities in lieu of MIL.7525513
Semester Total300100204

 Above was the marks distribution chart for each subject with respect to each exam in detail.

Below you can download Delhi University Bcom papers :

Semester I

Delhi University Bcom First Semester Question Papers

Semester II

Delhi University Bcom Second Semester Question Papers

Semester III

Delhi University Bcom Third Semester Question Papers

Semester IV

Delhi University Bcom Fourth Semester Question Papers

Semester V

Delhi University Bcom Fifth Semester Question Papers

Semester VI

Delhi University Bcom Sixth Semester Question Papers

For Delhi University Bcom All Semester syllabus Check here

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.

Watch BCOM first year sample video lectures visit www.cakart.in

Watch BCOM Second year sample video lecture visit www.cakart.in
Watch BCOM Third year Sample video lecture visit www.cakart.in

for more details On DU Bcom Second Semester log onto www.cakart.in

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