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Delhi University Bcom Third Semester Syllabus

 Delhi University Bcom Third Semester Syllabus

 Delhi University Bcom Third Semester Syllabus

 Delhi University Bcom Third 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 Third 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 Third 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 Third Semester Syllabus

 Course Structure 
 Semester III 
3.1Company LawCore Course (DSC-5)
3.2Income Tax LawsCore Course (DSC-6)
3.3 Discipline Specific Elective (Any one of the following)

(a) Indian Economy
(b) Financial Markets and Institutions

Discipline Specific Elective (DSE-1)
3.4 Skill Based (Any one of the following)

(a) Banking and Insurance
(b) Financial Analysis and Reporting

Skill Enhancement Course (SEC-1)

Delhi University Bcom Third Semester Syllabus

B.Com.: Semester III
Paper 3.1: Company Law
Duration: 3 hrs.                                                Marks: 100                                           Lectures: 65

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.


Introduction (15 Lectures)

Characteristics of a company; lifting of corporate veil; types of companies including one person company, small company, associate company, dormant company, producer company; association not for profit; illegal association; formation of company, promoters and their legal position, pre incorporation contract and provisional contracts; on-line registration of a company.


Documents (13 Lectures)

Memorandum of association and its alteration, articles of association and its alteration, doctrines of constructive notice and indoor management, prospectus, shelf prospectus and red herring prospectus, misstatement in prospectus; issue, allotment and forfeiture of share, calls on shares; issue of sweat capital; employee stock option; issue of bonus shares; transfer and transmission of shares, buyback; share certificate; D-Mat system.


Management (12 Lectures)

Classification of directors, director identity number (DIN); appointment, removal of directors; legal positions, powers and duties; key managerial personnel, managing director, manager; committees of board of directors – audit committee, nomination and remuneration committee, stakeholders relationship committee, corporate social responsibility committee; prohibition of insider trading.


Company Meetings (10 Lectures)

Meetings of shareholders and board; types of meeting, convening and conduct of meetings, requisites of a valid meeting- notice, agenda, chairman, quorum, proxy, resolutions, minutes; postal ballot, meeting through video conferencing, e-voting.


Dividends and Audit (10 Lectures)

Provisions relating to payment of dividend, provisions relating to books of account, provisions relating to audit, auditors’ appointment, rotation of auditors, auditors’ report, secretarial standards and secretarial audit; on-line filing of documents.


Winding Up (5 Lectures)

Concept and modes of winding up, Liquidator, National Company Law Tribunal (NCLT), Appellate Tribunal (NCLAT), Special Courts.

Suggested Readings:

1. Gowar, LCB, Principles of Modern company Law, Stevens & Sons, London.

2. Hanningan, Brenda, Company Law, Oxford University Press, U.K.

3. Kuchhal M C, Corporate Laws, Shri Mahaveer Book Depot, New Delhi.

4. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi

5. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.

6. Kannal, S., & V.S. Sowrirajan, Company Law Procedure, Taxman’s Allied Services (P) Ltd., New Delhi.

7. Singh, Harpal, Indian Company Law, Galgotia Publishing, Delhi.

8. Companies Act and Corporate Laws, Bharat Law House Pvt Ltd, New Delhi.

Note: Latest edition of text books may be used.

Delhi University Bcom Third Semester Syllabus

B.Com.: Semester III
Paper 3.2: Income Tax Laws
Duration: 3 hrs.                                                         Marks: 100                                Lectures: 65

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

Unit I

Basic concepts: Income, agricultural income, person, assesse, assessment year,
previous year, gross total income, total income, maximum marginal rate of tax.
Permanent Account Number (PAN)
Residential status; Scope of total income on the basis of residential status
Exempted income under section 10

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
-Income of other persons included in assessee’s total income
– Aggregation of income and set-off and carry forward of losses
-Deductions from gross total income
-Rebates and reliefs

Unit V

Computation of Total Income of individuals and firms
Tax Liability of individual and firm
Preparation of return of income

There shall be a practical examination of 20 Marks on E-filling of Income Tax Returns using a software utility tool. The student is required fill appropriate Form and generate the XML file.

Suggested readings:

1. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University Edition. Taxmann Publications Pvt. Ltd., New Delhi.

2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi.

3. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New Delhi.

4. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.


1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai.

2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi.

3. Current Tax Reporter. Current Tax Reporter, Jodhpur.


1. Excel Utility available at

Note: Latest edition of text books and Software may be used.

Delhi University Bcom Third Semester Syllabus

B.Com.: Semester III
Paper 3.4 (a): Banking and Insurance
Duration: 2 hrs.                                                       Marks: 50                                                            Lectures: 30

Objective: To impart knowledge about the basic principles of the banking and insurance.
Unit I (7 Lectures)
Origin of banking:

definition, Types of deposits, Origin and growth of commercial banks in India. India’s Approach to banking Sector Reforms, International security standards in banking, Global Financial Crisis and India’s banking Sector.

Unit II (6 Lectures)

Achievements of Financial Sector Reforms and Areas of Concern. Technological Channels for the Delivery of Financial Services, Role of Foreign Banks, Advantages and Disadvantages of Foreign Banks.

Unit III (7 Lectures)

Principles of sound lending, Secured vs. unsecured advances, Types of advances, Advance against various securities. Securitisation of Standard Assets, Anti-money Laundering Guidelines, Credit Information Bureau of India Ltd. (CIBIL) Basel I, Basel II, Migration to Basel II Norms, Balance Sheet of a Bank; special items, off balance sheet items.

Unit IV (4 Lectures)

Basic concepts of risk, Types of business risk, Assessment and transfer, Basic principles of utmost good faith, Insurable interest, Indemnity, Economic function, Proximate cause, Subrogation and contribution.

Unit V (6 Lectures)

Legal Aspects of insurance contract, Types of insurance: Life and Non-life, Re-insurance, Risk and return relationship, Regulatory Framework of Insurance: Role, power and functions of IRDA, IRDA Act 1999. Bancassurance.

Suggested Readings:

1. Bhasin, Niti, Indian Financial System : Evolution and Present Structure, New Century Publications

2. Agarwal, O.P., Banking and Insurance, Himalya Publishing House

3. Suneja, H.R., Practical and Law of Banking, Himalya Publishing House

4. Saxena, G.S., Legal Aspects of Banking Operations, Sultan Chand and Sons

5. Gupta, P.K., Insurance and Risk Management, Himalaya Publishing House

6. Mishra, M.N., Principles and Practices of Insurance, S. Chand and Sons.

7. Black, K. and H.D. Skipper, Life and Health Insurance, Pearson Education

8. Vaughan, E.J. and T. Vaughan, Fundamentals of Risk and Insurance, Wiley & Sons

9. Suri, Niti, Banking and Financial Institution, New Century Publications.

Note: Latest edition of text books may be used.

Delhi University Bcom Third Semester Syllabus

B.Com.: Semester III
Paper – 3.4 (b): Financial Analysis and Reporting
Duration: 2 hrs.                                                       Marks: 50                                            Lectures: 30

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

Unit I:

Basis of Financial Reporting (5 Lectures)

Purpose of financial reporting, users of financial reports, conceptual framework for financial statements.

Unit II:

Understanding Financial Statements (10 Lectures)

Structure of Financial Statements: Introduction, Statement of Financial Position (Balance Sheet), Statement of Earnings (Income Statement), and Statement of Cash Flows (Cash Flow Statement).
Additional disclosure statements: Need for Additional Statements, Auditor’s Report, Director’s Report, Funds Flow Statement, Electronic Dissemination, Corporate Governance.

Unit III:

Components of Financial Statements (4 Lectures)

Inventories, Receivables, Assets (Fixed Tangible, Intangible), Leases, Revenue, Income-Tax, Retained Earnings.

Unit IV:

Analysis & Interpretation of Financial Statements (8 Lectures)

Ratio Analysis – Liquidity, Solvency, Activity & Profitability Analysis, Comparative & Common Size Analysis (Vertical & Horizontal Analysis), Financial Statement Variation by Type of Industry.
Expanded Analysis: Financial Ratios used in Annual Reports, Management’s use of Analysis, Graphing Financial Information.

Unit V:

Accounting Standards in India & IFRS (3 Lectures)

Basic Framework.

Suggested Readings:

1. Lal, Jawahar, Corporate Financial Reporting: Theory & Practice, Taxmann Applied Services, New Delhi.

2. Raiyani, J. R. and Lodha, G., International Financial Reporting Standard (IFRS) and Indian Accounting Practices, New Century Publications.

3. Singh, N. T. and Agarwal, P., Corporate Financial Reporting in India, Raj Publishing, Jaipur.

4. Hennie, V. G., International Financial Reporting Standards: A practical guide, Washington: World Bank.

5. Alexander, D., Britton, A. and A. Jorissen, Global Financial Reporting and Analysis, Cengage Learning, Indian edition.

6. Grewal, T.S., Introduction to Accounting, S. Chand and Co., New Delhi.

Note: Latest edition of text book may be used.

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.

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