Delhi University Bcom New Syllabus in detail

Delhi University Bcom New Syllabus in detail

Delhi University Bcom New Syllabus

Delhi University Bcom New 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. 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 New Syllabus – First year Bcom

Delhi University Bcom New Syllabus – Second year Bcom:

SCHEME OF EXAMINATIONS FOR B.COM.

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 New Syllabus

CRITERIA FOR MARKS AND TEACHING HOURS FOR B.COM.

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:-

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 New Syllabus

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:

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 New Syllabus – Weightage of each subject :

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

Delhi University Bcom New Syllabus

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 New Syllabus

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

Delhi University Bcom New Syllabus

Business Laws

Objective: The objective of the course is to impart basic knowledge of the important business laws along with relevant case law.

Contents

Unit I: The Indian Contract Act, 1872 (13 Lectures)

Unit II: Special Contracts (10 Lectures)

Unit III: The Sale of Goods Act, 1930 (10 Lectures)

Unit IV: The Limited Liability Partnership Act, 2008 (20 Lectures)

Unit VI: The Information Technology Act 2000 (12 Lectures)

Business Mathematics and Statistics

Objective: The objective of this course is to familiarize students with the applications of Mathematics and statistical techniques in business decisions.

Contents

Part – A: Business Mathematics (26 Lectures)

Part – B: Business Statistics (39 Lectures)

Unit I: Uni-variate Analysis

Unit II: Bi-variate Analysis

Unit III: Time-based Data: Index Numbers and Time Series Analysis

Principles of Macro Economics

Objective: The course aims at providing the student with knowledge of basic concepts of the macro economics. The modern tools of macro-economic analysis are discussed and the policy framework is elaborated, including the open economy.

Contents
Unit I: Introduction (2 Lectures)

Unit II: National Income Determination (20 Lectures)

Unit III: Inflation (18 Lectures)

Unit IV: Open Economy (13 Lectures)

Unit IV: Open Economy (13 Lectures)

Economics of Regulation of Domestic and Foreign Exchange Markets

Objective: To acquaint students with the economics of regulation of domestic and foreign exchange markets.

Contents

Unit – I Regulation of Domestic Markets 5 Lectures

Unit II: Foreign Trade Policy and Procedures 15 Lectures

Unit III: Industries Development Regulation 15 Lectures

Unit IV: Foreign Exchange Market 5 Lectures

Unit V: The Foreign Exchange Management Act, 1999 25 Lectures

Delhi University Bcom New Syllabus

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

Delhi University Bcom New Syllabus

Company Laws

Objective: The objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013. Case studies involving issues in company laws are required to be discussed.

Contents

UNIT I: Introduction (15 Lectures)

UNIT II: Documents (13 Lectures)

UNIT III: Management (12 Lectures)

UNIT IV: Company Meetings (10 Lectures)

UNIT V: Dividends and Audit (10 Lectures)

UNIT IV: Winding Up (5 Lectures)

Income Tax Laws

Objective: To provide basic knowledge and equip students with application of principles and provisions of Income-tax Act, 1961.

Contents

Unit I  : Basic concepts

Unit II : Computation of income under different heads

– Salaries
– Income from house property

Unit III : Computation of income under different heads

– Profits and gains of business or profession
– Capital gains
– Income from other sources

Unit IV : Total income and tax computation

Unit V : Computation of Total Income of individuals and firms

Banking and Insurance

Objective: To impart knowledge about the basic principles of the banking and insurance.

Contents

Unit I (7 Lectures) : Origin of banking

Unit II (6 Lectures) : Achievements of Financial Sector Reforms and Areas of Concern

Unit III (7 Lectures) : Principles of sound lending

Unit IV (4 Lectures) : Basic concepts of risk

Unit V (6 Lectures) : Legal Aspects of insurance contract, Types of insurance

Financial Analysis and Reporting

Objective: To understand, analyse and interpret the basic framework of financial reporting.

Contents

Unit I: Basis of Financial Reporting (5 Lectures)

Unit II: Understanding Financial Statements (10 Lectures)

Unit III: Components of Financial Statements (4 Lectures)

Unit IV: Analysis & Interpretation of Financial Statements (8 Lectures)

Unit V: Accounting Standards in India & IFRS (3 Lectures)

Delhi University Bcom New Syllabus

B.Com. Semester Schemes 2011 (Onwards)

Semester – IV

 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.

Delhi University Bcom New Syllabus

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.

Contents

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.

Contents

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.

Contents

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.

Contents

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)

E-Commerce

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

Contents

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 New Syllabus

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

Delhi University Bcom New Syllabus

Auditing and Corporate Governance

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.

Contents

Unit I: Auditing: (10 Lectures)

Unit II: Special Areas of Audit (5 Lectures)

Unit III: Conceptual Framework of Corporate Governance (15 Lectures)

Unit IV: Major Corporate Governance Failures (15 Lectures)

Unit V: Business Ethics and CSR (20 Lectures)

Cost Accounting

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.

Contents

Unit I: Introduction (6 Lectures)

Unit II: Materials and Labours (14 Lectures)

Unit III: Overhead (14 Lectures)

Unit IV: Methods of Costing (12 Lectures)

Unit V:  Service costing (only transport) and Accounting Systems (5 Lectures)

Unit VI: Marginal costing and Break-Even Analysis (14 Lectures)

Principles of Marketing

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

Contents

Unit I: Introduction (13 Lectures)

Unit II: Consumer Behaviour and Market segmentation (13 Lectures)

Unit III: Product (13 Lectures)

Unit IV:  Pricing and Distribution (13 Lectures)

Unit V: Promotion and Recent developments in marketing (13 Lectures)

Training and Development

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)

Unit II: Training Needs Assessment and Curriculum Development (15 Lectures)

Unit III: Training Methods (15 Lectures)

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

Computer Applications in Business

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.

Contents

Unit I: Introduction (2 Lectures)

Unit II: Introduction to essential tools (10 Lectures)

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

Unit IV: RDBMS Concepts & Access (5 Lectures)

Unit V: CAAT Tools (6 Lectures)

Advertising

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)

Unit II: Media Decisions (5 Lectures)

Unit III: Message Development (7 Lectures)

Unit IV: Measuring Advertising Effectiveness (7 Lectures)

Unit V: Advertising Agency (7 Lectures)

Delhi University Bcom New Syllabus

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

Delhi University Bcom New Syllabus

Fundamentals of Financial Management

Objective: To familiarize the students with the principles and practices of financial management.

Contents

Unit I: Nature, scope and objectives of financial management (8 Lectures)

Unit II: Long term investment decisions (17 Lectures)

Unit III: Financing Decisions (17 Lectures)

Unit IV: Dividend Decisions (10 Lectures)

Unit V: Working Capital Decisions (13 Lectures)

Business Communication

Objective: To equip students effectively to acquire skills in reading, writing, comprehension and communication, as also to use electronic media for business communication.

Contents

Unit I: Introduction (6 Lectures)

Unit II: Business Correspondence (8 Lectures)

Unit III: Report Writing (8 Lectures)

Unit IV: Business language And Presentation (4 Lectures)

Unit V: Technology and Business Communication (4 Lectures)

Personal Selling and Salesmanship

Objective: The purpose of this course is to familiarize the students with the fundamentals of personal selling and the selling process.

Contents

Unit I: Introduction to Personal Selling (6 Lectures)

Unit II: Theories of Selling (6 lectures)

Unit III: Buying Motives (6 lectures)

Unit IV: Selling Process (6 lectures)

Unit V: Sales Planning and Control ( 6 Lectures)

Cyber Crimes and Laws

Objective: This paper intends to create an understanding towards the cyber crimes and to familiarize the students with the application of cyber laws in general.

Unit I: Cyber Crimes (10 Lectures)

Unit II: Definition and Terminology (Information Technology Act, 2000) (6 Lectures)

Unit III: Electronic Records (6 Lectures)

Unit IV: Regulatory Framework (8 Lectures)

International Business

Objective: The objective of the course is to expose students to the concept, importance and dynamics of international business and India’s involvement with global business operations. The course also discusses theoretical foundations of international business to the extent these are relevant to understand the mechanics of global business operations and development.

Contents

Unit I:

1. Introduction to International Business( 7 Lectures)
2. International Business Environment( 7 Lectures):

Unit II: 

3. Theories of International Trade(8 Lectures) 

4. Regional Economic Co-operation(4 Lectures)

Unit III: 

5. International Financial Environment (16 Lectures)

6. Foreign investments(10 Lectures)

Unit IV: 

7. International business operations( 5 Lectures)

8. Developments and Issues in International Business(8 Lectures)

Consumer Affairs and Customer Care

Objective: This course provides an understanding for the procedure of redressal of consumer complaints, and the role of different agencies in establishing product and service standards. The student should be able to comprehend the interface between business firms and consumers and the consumer related regulatory and business environment.

Unit I: Conceptual Framework (13 Lectures)

Unit II: The Consumer Protection Act, 1986 (CPA) (13 Lectures)

Unit III: Grievance Redressal Mechanism under the Consumer Protection Act, 1986 (13 Lectures)

Unit IV: Industry Regulators and Consumer Complaint Redressal Mechanism (13 Lectures)

Unit V: Consumer Protection in India( 13 Lectures)

Consumer Affairs and Customer Care

Objective: This course provides an understanding for the procedure of redressal of consumer complaints, and the role of different agencies in establishing product and service standards. The student should be able to comprehend the interface between business firms and consumers and the consumer related regulatory and business environment.

Unit I: Conceptual Framework (13 Lectures)

Unit II: The Consumer Protection Act, 1986 (CPA) (13 Lectures)

Unit III: Grievance Redressal Mechanism under the Consumer Protection Act, 1986 (13 Lectures)

Unit IV: Industry Regulators and Consumer Complaint Redressal Mechanism (13 Lectures)

Unit V: Consumer Protection in India( 13 Lectures)

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

Below you can download Delhi University Bcom papers :

For Delhi University Bcom All Semester syllabus Check here

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

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