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Delhi University Bcom Third Semester Subjects

Delhi University Bcom Third Semester Subjects and their Importance

Delhi University Bcom Third Semester Subjects

Delhi University Bcom Third 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 Third 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 Third Semester Subjects

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.


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.


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.


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.


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 Third 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 Third 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 Third 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 Third Semester Subjects – Weightage of each subject :

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

Paper No.TitleMaximum MarksMaximum MarksLectures per weekPreceptorial (Fort-nightly)PracticalsExam. Hours
Paper CP 3.1Business Mathematics & Statistics7525513
Paper CP 3.2Company and Compensation Laws7525513
Paper CP 3.3Economics Development & Policy in India7525513
Paper CP 3.4Elective Language (English/Hindi/




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

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

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