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Delhi University Bcom Fourth Semester Syllabus

Delhi University Bcom Fourth Semester Syllabus

Delhi University Bcom Fourth Semester Syllabus

Delhi University Bcom Fourth 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 Fourth 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 Fourth 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 Fourth Semester Syllabus

 Course Structure 
 Semester IV 
4.1Indirect Tax LawsCore Course (DSC-8)
4.2Corporate AccountingCore Course (DSC-1)
4.3 Discipline Specific Elective (Any one of the following)

(a) Human Resource Management
(b) Industrial Laws

Discipline Specific Elective (DSE-2)
4.4 Skill Based (Any one of the following)

(a) E-Commerce
(b) Investing in Stock Markets

Skill Enhancement Course (SEC-2)

Delhi University Bcom Fourth Semester Syllabus

B.Com.: Semester IV
Paper 4.1: Indirect Tax Laws
Duration: 3 hrs.                                            Marks: 100                                                           Lectures: 65

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)

Concepts and general principles; Sources of service tax law; Charge of service tax and taxable services (Meaning of services, Negative List, Mega Exemption Notification); Place of Provision of Services; Point of Taxation; Valuation of taxable services; Exemptions & abatements; Payment of service tax (including Reverse Charge Mechanism); Service tax procedures; Accounting codes of service tax returns; Filing of returns; Demand, Adjudication and offences; Liability & Refunds; Penalties; Interest; CENVAT Credit; E-filing of service tax return.

Unit II: VAT (5 Lectures)

Concepts and general principles; Calculation of VAT Liability including input Tax Credits; Small Dealers and Composition Scheme; VAT Procedures; Treatment of stock & Branch transfer under State VAT Acts; Filing & Return under State VAT Act; E-filing; Practical problems on VAT.

Unit III: Central Excise (10 Lectures)

Levy & Collection of excise duty; Goods & Excisable goods; Manufacture and Manufacturer; Dutiability of intermediate products &captive consumption; Packing, labelling & branding activities; Determination of taxable event for change of duty; Valuation; CENVAT; General procedures; Export procedures; Bonds & types of bonds; Refund & appeals; Remission of duty & destruction of goods; SSI, Job Work.

Unit IV: Customs laws (10 Lectures)

Basic concepts of customs law- Territorial waters, high seas; Types of custom duties – Basic, Countervailing & Anti- Dumping Duty, Protective duty, Safeguard Duty; Classification of goods; Warehousing- special provisions of warehousing; Valuation, Customs Procedures, Import and Export Procedures, Baggage, Exemptions from custom duty.

Suggested Readings:

1. Singhania Vinod K. and Monica Singhania, Students’ Guide to Indirect Taxes, Taxmann Publications Pvt. Ltd., Delhi.

2. V.S. Datey. Indirect Tax Law and practice, Taxmann Publications Pvt. Ltd., Delhi, Latest edition.

3. Sanjeev Kumar. Systematic Approach to Indirect Taxes, Latest edition.

4. S. S. Gupta. Service Tax -How to meet your obligation Taxmann Publications Pvt. Ltd., Delhi, Latest Edition.

5. Grish Ahuja & Dr. Ravi Gupta, Indirect Taxes, Flair Publication Pvt. Ltd.

Note: Latest edition of text books may be used.

Delhi University Bcom Fourth Semester Syllabus

B.Com: Semester IV
Paper 4.2: Corporate Accounting
Duration: 3 hrs.                                                Marks: 100                                                         Lectures: 65

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)

Issue, forfeiture and reissue of forfeited shares- concept & process of book building. Issue of rights and bonus shares. Buy back of shares. Redemption of preference shares. Issue and Redemption of Debentures.

Unit II: Final Accounts (6 Lectures)

Preparation of profit and loss account and balance sheet of corporate entities, excluding calculation of managerial remuneration. Disposal of company profits.

Unit III:

Valuation of Goodwill and Valuation of Shares (6 Lectures)

Concepts and calculation – simple problem only.

Unit IV:

Amalgamation of Companies (12 Lectures)

Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding inter company holdings). Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction.

Unit V:

Accounts of Holding Companies/Parent Companies (12 Lectures)

Preparation of consolidated balance sheet with one subsidiary company. Relevant provisions of Accounting Standard: 21 (ICAI).

Unit VI: Banking Companies (7 Lectures)

Difference between balance sheet of banking and non-banking company; prudential norms. Asset structure of a commercial bank. Non-performing assets (NPA).

Unit VII: Cash Flow Statement (7 Lectures)

Concepts of funds. Preparation of cash flow statement as per Accounting Standard (AS): 3 (Revised) (ICAI): Indirect method only.

Suggested Readings:

1. J.R. Monga, Basic Corporate Accounting, Mayur Paperbacks (c/o K.L. Malik and Sons Pvt. Ltd, 23 – Dara Ganj, New Delhi.

2. Nirmal Gupta, Chhavi Sharma, Corporate Accounting, Theory and Practice, Ane Books Pvt Ltd, New Delhi.

3. M.C., Shukla, T.S. Grewal and S.C. Gupta, Corporate Accounting, S. Chand and Co., New Delhi.

4. S.N. Maheshwari, and S.K. Maheshwari, Corporate Accounting, Vikas Publication, New Delhi.

5. Mukherjee and Hanif, Corporate Accounting, Tata McGraw Hill, New Delhi.

Note: Latest edition of text books may be used.

Delhi University Bcom Fourth Semester Syllabus

B.Com.: Semester IV
Paper 4.3 (a): Human Resource Management
Duration: 3 hrs.                                                         Marks: 100                                                                         Lectures: 65

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)

Concept and functions; Role, status and competencies of HR manager; Organization of HR Department; HR Policies; Evolution of HRM; Emerging challenges of human resource management like workforce diversity, downsizing, work life balance, etc.

Unit II: Acquisition of Human Resource (13 Lectures)

Human resource planning; Job analysis – job description and job specification; Recruitment – Concept and sources; Selection – Concept and process; Testing and interview; Placement and induction.

Unit III: Training and Development (13 Lectures)

Concept and importance; Identifying training and development needs; Designing training programmes; Training and development methods – Apprenticeship, understudy, job rotation, vestibule training, case study, role playing, sensitivity training, In-basket, management games, coaching and mentoring, management development programs; Evaluating training effectiveness.

Unit IV: Performance Appraisal (10 Lectures)

Nature and objectives; Performance appraisal process; Methods of performance appraisal; Job changes – transfers and promotions; Potential appraisal.

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

Compensation – Concept and policies; Job evaluation; Methods of wage payments and incentive plans; Fringe benefits; Performance linked compensation; Employee health and safety; Employee welfare; Social security (excluding legal provisions); Grievance handling and redressal.

Suggested Readings:

1. Decenzo, D.A. and Robbins, S. P., Fundamentals of Human Resource Management, Wiley, India.

2. Dessler, G. and Varkkey, B., Human Resource Management, Pearson Education, Delhi.

3. Chhabra, T.N., Human Resource Management, Dhanpat Rai & Co., Delhi.

4. Aswathappa K., Human Resource Management, Tata McGraw-Hill, New Delhi.

5. Gupta, C.B., Human Resource Management, Sultan Chand & Sons, Delhi.

6. Rao, V. S. P., Human Resource Management: Text and Cases, Excel Books.

Note: Latest edition of text books may be used.

Delhi University Bcom Fourth Semester Syllabus

B.Com.: Semester – IV
Paper 4.3 (b): Industrial Laws
Duration: 3 hrs.                                                       Marks: 100                                                             Lectures: 65

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

Definitions; Schemes under the Act – Employees’ Provident Fund Scheme; Employees’ Pension Scheme, 1995; Employees’ Deposit linked Insurance Scheme.

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

Objects and Applicability of the Schemes; Definitions: Personal Injury, Factory, Manufacturing Process, Wages, Partial and Permanent Disablement; ESI Corporation, Standing Committee and Medical Benefit Council; Contributions; Adjudication of Dispute and Claims, Benefits.

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

Definitions – Employed Person, Employer, Factory, Industrial or other Establishment, Wages; Responsibility for Payment of Wages; Fixation of Wage Period; Time of Payment of Wages; Mode of Payment; Deductions from Wages, Fines.

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

Definitions – Accounting year, allocable surplus, available surplus, employee, employer, establishments, salary or wage; determination of bonus, calculation of bonus, eligibility for bonus, disqualifications for bonus, payment of minimum and maximum bonus, set on and set off of allocable surplus, deductions of certain amounts from bonus payable, time limit for payment of bonus.

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

Applicability and non- applicability of the Act; Definitions-employee, employer, continuous service; payment of gratuity; forfeiture of gratuity; employer’s duty to determine and pay gratuity; recovery of gratuity; penalties.

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

Definitions: dependent, employer, partial and total disablement, workmen, injury, occupational disease; accident; employer’s liability for compensation; amount of compensation; contracting; commissioner; case laws.

Suggested Readings:

1. Malik, K.L., Industrial Laws and Labour Laws, Eastern Book Company, Lucknow.

2. Kumar, H.L., Digest of Labour Cases, Universal Law Publishing Co P Ltd, New Delhi

3. Srivastava, S.C., Industrial Relations & Labour Laws, Vikas Publishing House (P) Ltd.

4. Sharma, J.P., Simplified Approach to Labour Laws, Bharat Law House (P) Ltd., New Delhi.

Note: Latest edition of text book may be used.

Delhi University Bcom Fourth Semester Syllabus

B.Com.: Semester IV Paper 4.4 (a) : E-Commerce
Duration: 2 hrs. Marks: 50 Lectures: 30

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)

Introduction to E Commerce and Definition, E-Commerce based activities, Goals of E-Commerce, Technical Components of E-Commerce, Functions, Advantages and disadvantages of E-Commerce, Scope of E-Commerce, Electronic Commerce Applications, Framework of E-Commerce, Supply Chain Management, Electronic Commerce and Electronic Business.

Unit II: Planning Online-Business (7 Lectures)

Nature and dynamics of the internet. Electronic business models: B2B, B2C, C2C, C2B. Web-site Design: Web sites as market place. E –commerce, pure online vs. brick and click business; assessing requirement for an online business designing, developing and deploying the system.

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

Internet and its Evolution, IT Infrastructure, Middleware, Domain names, Contents: Text and Integrating E-business applications. Component of Internet Information technology structure, Development of Intranet, Extranet and their Difference.

Unit IV: Operations of E Commerce (4 Lectures)

Online-payment mechanism; Electronic Payment systems; payment Gateways; Visitors to website; Tools for promoting websites; Risk management options for e – payment systems.

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

Threats in E-Commerce, Security of Clients and Service-Provider; Cyber Laws – Relevant provisions of Information Technology Act 2000, offences, secure electronic records and digital signatures penalties and adjudication.

Suggested Readings:

1. Agarwala, Kamlesh N., Amit Lal and Deeksha Agarwala, Business on the Net: An Introduction to the Whats and Hows of E -Commerce, Macmillan India Ltd.

2. Bajaj, Deobyani Nag, E-Commerce, Tata McGraw Hill Company, New Delhi.

3. Turban, E., et. al., Electronic commerce: A Managerial Perspective, Pearson Education Asia.

4. Diwan, Prag and Sunil Sharma, Electronic Commerce -A Manager’s Guide to E-Business, Vanity Books International, Delhi.

5. Dietel, Harvey M., Dietel, Paul J., and Kate Steinbuhler., E-business and E-commerce for managers, Pearson Education.

6. Greenstein, M. and T.M. Feinman, Electronic Commerce: Security, Risk Management and Control, Tata McGraw hill.

7. Kosiur, David, Understanding Electronic Commerce, Prentice Hall of India Private Ltd., New Delhi.

8. Whiteley, David, E-commerce, McGraw Hill, New York.

Note: Latest edition of text books may be used.

Delhi University Bcom Fourth Semester Syllabus

B.Com.: Semester – IV
Paper 4.4(b): Investing in Stock Markets
Duration: 2 hrs.                                                        Marks: 50                                    Lectures: 30

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)

Types of Investment – Equity Shares, IPO/ FPO, Bonds. Indian Securities Market: the market participants, trading of securities, security market indices. Sources of financial information. Stock exchanges in India: BSE, NSE, MCX. Buying and selling of stocks: using brokerage and analysts’ recommendations. Use of limit order and market order.

Unit II: Stock Analysis and Valuation (10 Lectures)

Online trading of stocks. Understanding stock quotations, types and placing of order. Risk: its valuation and mitigation, Analysis of the company: financial characteristics (as explained by ratio analysis, future prospects of the company, assessing quality of management using financial and non-financial data, balance sheet and quarterly results, cash flows and capital structure). Comparative analysis of companies, Stock valuations: using ratios like PE ratio, PEG ratio, and Price Revenue ratio. Use of Historic prices, simple moving average, basic and advanced interactive charts. Examining the shareholding pattern of the company.
Pitfalls to avoid while investing: high P/E stocks, low price stocks, stop loss, excess averaging,

Unit III: Investing in Mutual Funds (10 Lectures)

Background of Mutual Funds: Needs and advantages of investing in Mutual Funds. Net Asset Value, Types of Mutual funds: Open ended, closed ended, equity, debt, hybrid, money market, Load vs. no load funds, Factors affecting choice of mutual funds. CRISIL Mutual Fund Ranking and its Usage.

Suggested Readings:

1. Gitman and Joehnk, Fundamentals of Investing, Pearson.

2. Madura, Jeff, Personal Finance, Pearson.

3. Chandra, Prasanna, Investment Analysis and Portfolio Management, Tata McGraw Hill.

4. Damodaran, Aswath, Investment Valuation: Tool and Techniques for Determining the Value of Any Asset, Wiley Finance.

5. Bodie, Alex, Marcus and Mohanty, Investments, McGraw Hill Publishing Co.

6. Hirt and Block, Fundamentals of Investment Management, McGraw Hill Publishing Co.

7. Pandiyan, Punithavathy, Security Analysis and Portfolio Management, Vikas Publications




Note: Latest edition of text book may be used.

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