Take This Quiz & Predict Your Score in the coming CA CS or CMA Exam!
  • How important it is for you to pass the exam in this attempt?
  • What percentage of course you have finished well so far roughly?
  • How many hours you study in a day?
  • How many times you have revised the topics you have finished
  • Have you taken online or pen drive or live class from a renowned faculty?
  • What percentage of the classes you have watched?
  • Have you attempted mock tests or practice tests yet?
  • Are you planning to attempt mock tests conducted by external bodies- ICAI, ICSI, ICMAI or other institute?
  • How many tests you have taken?
  • Did you manage to finish the test papers on time?
  • Are you strictly following study material provided by the exam conducting authority such as ICAI/ICSI/ICMAI/Other Body?
  • How is your health in general?
  • How is your food habit?
  • Any interest in yoga or exercise or play sports regularly?
  • Planning to sleep well nights before the exams?
  • Planning to have light food and water before exams?

Delhi University Bcom Fourth Semester Subjects

Delhi University Bcom Fourth Semester Subjects and their Importance

Delhi University Bcom Fourth Semester Subjects

Delhi University Bcom Fourth 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.

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 Fourth Semester Subjects – Second year Bcom

Sr. No.Subjects
Compulsory Courses
1.Business Mathematics & Statistics (Paper-6)
2.Corporate Accounting (Paper-7)
3.Company & Compensation Laws (Paper-8)
4.Income Tax & Auditing (Paper-9)
5.Economics (Macroeconomics) (Paper-10)
6.Humanities Group -English ( Paper-11)

 Delhi University Bcom Fourth Semester Subjects

Indirect Tax Laws

Objective: To provide basic knowledge and equip students with application of principles and provisions of Service Tax, VAT, Central Excise, and Customs Laws.


Unit I: Service tax (40 Lectures)

Unit II: VAT (5 Lectures)

Unit III: Central Excise (10 Lectures)

Unit IV: Customs laws (10 Lectures)

Corporate Accounting

Objective: To help the students to acquire the conceptual knowledge of the corporate accounting and to understand the various techniques of preparing the financial statements.


Unit I: Accounting for Share Capital & Debentures (15 Lectures)

Unit II: Final Accounts (6 Lectures)

Unit III: Valuation of Goodwill and Valuation of Shares (6 Lectures)

Unit IV: Amalgamation of Companies (12 Lectures)

Unit V: Accounts of Holding Companies/Parent Companies (12 Lectures)

Unit VI: Banking Companies (7 Lectures)

Unit VII: Cash Flow Statement (7 Lectures)

Human Resource Management

Objective: The objective of the course is to acquaint students with the techniques and principles to manage human resource of an organisation.


Unit I: Human Resource Management (13 Lectures)

Unit II: Acquisition of Human Resource (13 Lectures)

Unit III: Training and Development (13 Lectures)

Unit IV: Performance Appraisal (10 Lectures)

Unit V: Compensation and Maintenance of employees (16 Lectures)

Industrial Laws

Objective: To familiarize the students with the understanding and provisions of industrial related laws. Case studies and problems involving issues in industrial laws are required to be discussed.


Unit I: The Employees Provident Fund & Miscellaneous Provisions Act, 1952 13 Lecturers

Unit II: Employees State Insurance Act, 1948 (13 Lectures)

Unit III: Payment of Wages Act, 1936 (8 Lectures)

Unit IV: The Payment of Bonus Act, 1965 (8 Lectures)

Unit V: Payment of Gratuity Act, 1972 (8 Lectures)

Unit VI: Employee’s Compensation Act, 1923 (15 Lectures)


Objective: To enable the students to become competent to understand the mechanism for excelling in e-commerce based employments and self-employment opportunities.


Unit I: Introduction (7 Lectures)

Unit II: Planning Online-Business (7 Lectures)

Unit III: Technology for Online-Business( 5 Lectures)

Unit IV: Operations of E Commerce (4 Lectures)

Unit V: Security and Legal Aspects of E-Commerce (7 Lectures)

Investing in Stock Markets

Objective: This paper intends to provide basic skills to operate in stock market and the ways of investing in it. It will enable the student to take up investment in stock market independently.

Unit I: Investing Fundamentals (10 Lectures)

Unit II: Stock Analysis and Valuation (10 Lectures)

Unit III: Investing in Mutual Funds (10 Lectures)

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

B.Com. Semester Schemes 2011 (Onwards)

Semester – IV

Paper No.TitleMaximum MarksMaximum MarksLectures per weekPreceptorial (Fort-nightly)PracticalsExam. Hours
Paper CP4.1Cost Accounting7525513
Paper CP 4.2 Part A: Income Tax

Part B: Auditing











Paper CP 4.3Economic Regulations of Domestic and Foreign Exchange Markets7525513
Paper CP 4.4Business Communication or Vyapaar Sanchar7525513
Paper CP 4.5MIL – Advanced/Humanities7525513
Semester Total375125255

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.

 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

Watch BCOM Second year sample video lecture visit
Watch BCOM Third year Sample video lecture visit

for more details On DU Bcom Second Semester log onto

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