B.Com Syllabus DU 2025: Check Semester Wise Syllabus for B.Com Programme & Honors

Bachelor of Commerce (B.Com) is a three-year undergraduate degree focusing on commerce, economics, business law, accounting, and finance. It provides students with a strong foundation in business principles and practices. Delhi University is one of the most prominent universities for B.Com Courses. In this article, we will provide you with the syllabus of B.Com Courses: B.Com Programme and B.Com (Hons).

B.Com Syllabus DU 2025: The B.Com (Bachelor of Commerce) course at Delhi University is designed to provide a comprehensive understanding of commerce and trade. The 2025 B.Com Syllabus of Delhi University typically includes core subjects such as Financial Accounting, Business Law, Economics, and Corporate Accounting. Students also delve into specialized areas like Taxation, Auditing, and Financial Management. The program is structured to enhance both theoretical knowledge and practical skills, preparing graduates for various careers in finance, accounting, and business management. Additionally, students may have opportunities for electives and projects that align with their career interests and goals.

The B.Com course is offered in two formats: B.Com Programme and B.Com (Hons). There is a difference between B.Com (P) and B.Com (H) courses.

B.Com (Program): This is a general course in commerce, covering a wide range of subjects related to business, economics, accounting, and finance. It’s suitable for students looking for a broad understanding of commerce without specialization.

B.Com (Hons): A more specialized version of the B.Com course is B.Com (Hons). This course delves deeper into subjects like accounting, economics, and business management. It is ideal for students aiming for a more focused and rigorous study of commerce, often leading to higher prospects in the job market or advanced studies.

B.Com Syllabus DU: B.Com Programme Syllabus 2025

B.Com Programme Course is a three-year course divided into six semesters (two semesters per year). The below table shows the syllabus of B.Com Programme at Delhi University.

Semester	Paper Type	Paper Name/Syllabus
Semester - I	Core Papers	BC 1.2 - Financial Accounting
		BC 1.3 - Business Organisation & Management
Semester - II	Core Papers	BC 2.2 - Business Laws
		BC 2.3 - Business Mathematics & Statistics
Semester - III	Core Papers	BC 3.1 - Company Law
		BC 3.2 – Income Tax Law &Practice
	Skill Enhancement Course (Any one)	BC 3.4 (a) - Computer Applications in Business
		BC 3.4 (b) - Cyber Crimes & Laws
Semester - IV	Core Papers	BC 4.2 - Corporate Accounting
		BC 4.3 - Cost Accounting
	Skill Enhancement Course (Any one)	BC 4.4 (a) - E-Commerce
		BC 4.4 (b) - Investing in Stock Markets
		BC 4.4 (c)- Personal tax Planning
Semester - V	Discipline Specific Elective (Any one)	BC 5.1 (a) - Human Resource Management
		BC 5.1 (b) - Principles of Marketing
		BC 5.1 (c)- Auditing and Corporate Governance
		BC 5.1 (d) - Financial Reporting and Analysis
		BC 5.1 (e)- Document Management System
	Discipline Specific Elective (Any one)	BC 5.2 (a) - Fundamentals of Financial Management
		BC 5.2 (b) - Goods & Service Tax (GST) and Customs Laws
		BC 5.2 (c) - Training and Development
		BC 5.2 (d) - Industrial Laws
	Skill Enhancement Course (Any one)	BC 5.3 (a) - Entrepreneurship Development
		BC 5.3 (b) - Personal Finance
	Generic Elective	BC 5.4 (a) - Human Resource Management
		BC 5.4 (b) - Basics of Accounting
		BC 5.4 (c) - Fundamentals of Marketing
		BC 5.4 (d) - Business Ethics and Sustainability
Semester - VI	Discipline Specific Elective (Any one)	BC 6.1 (a) - Corporate Tax Planning
		BC 6.1 (b) - Banking and Insurance
		BC 6.1 (c) - Management Accounting
		BC 6.1 (d) - Computerised Accounting System
		BC 6.1 (e) - Financial Markets, Institutions and Services
	Discipline Specific Elective (Any one)	BC 6.2 (a) - International Business
		BC 6.2 (b) - Fundamentals of Investment
		BC 6.2 (c) - Consumer Protection
		BC 6.2 (d) - Organizational Behaviour
	Skill Enhancement Course (Any one)	BC 6.3 (a) - Advertising, Personal Selling & Salesmanship
		BC 6.3 (b) - Collective Bargaining and Negotiation Skills
	Generic Elective	BC 6.4 (a) - Entrepreneurship Development
		BC 6.4 (b) - Training and Development
		BC 6.4 (c) - Finance for Non- Finance Executives

B.Com Syllabus DU: B.Com Honors Syllabus 2025

B.Com (Hons) Course is a three-year course divided into six semesters (two semesters per year). The below table shows the syllabus of B.Com (Hons) at Delhi University.

Semester	Paper Type	Paper Name/Syllabus
Semester - I	Core Papers	BCH 1.2- Financial Accounting
		BCH 1.3- Business Laws
	Generic Elective (Any one)	BCH 1.4(a)- Basics of Accounting
		BCH 1.4(b)- Business Organization and Management
Semester - II	Core Papers	BCH 2.2 - Corporate Accounting
		BCH 2.3- Corporate Laws
	Generic Elective (Any one)	BCH 2.4(a)- Entrepreneurship
		BCH 2.4(b)- Finance for Non- Finance Executives
Semester - III	Core Papers	BCH 3.1- Human Resource Management
		BCH 3.2- Income- Tax Law and Practice
		BCH 3.3- Management Principles and Applications
	Generic Elective (Any one)	BCH 3.4(a)- Investing in Stock Markets
		BCH 3.4(b)- Human Resource Management
		BCH 3.4(c) - Fundamentals of Marketing
	Skill Enhancement Course (Any one)	BCH 3.5(a)- E-Commerce
		BCH 3.5(b)- Training and Development
		BCHS 3.5(c)- Digital Marketing
		BCH 3.5(d)- Personal Tax Planning
		BCH 3.5(e)- Communication and Documentation in Business
		BCH 3.5(f)- Personal Finance and Planning
Semester - IV	Core Papers	BCH 4.1- Cost Accounting
		BCH 4.2- Business Mathematics
		BCH 4.3- Computer applications in Business
	Generic Elective (Any one)	BCH 4.4(a)- Insurance and Risk Management
		BCH 4.4(b)- Project management and Techniques
	Skill Enhancement Course (Any one)	BCH 4.5(a)- Computerised Accounting System
		BCHS 4.5(b)- Business Research Methods & Analytics
		BCH 4.5(c)- Leadership and Team Development
		BCH 4.5(d)- Collective Bargaining & Negotiation Skills
		BCH 4.5(e)- E-Filing of Returns
		BCHS 4.5(f)- Cyber Crimes and Laws
Semester - V	Core Papers	BCH 5.1- Principles of Marketing
		BCH 5.2- Financial Management
	Discipline Specific Elective (Any one)	BCH 5.3(a)- Management Accounting
		BCH 5.3(b)- Organizational Behaviour
		BCH 5.3(c)- Macro- Economics
		BCH 5.3(d)- Entrepreneurship Development
	Discipline Specific Elective (Any one)	BCH 5.4(a)- Corporate Tax Planning
		BCH 5.4(b)- Financial Markets, Institutions and Services
		BCH 5.4(c)- Advertising and Personal Selling
		BCH 5.4(d)- Business Statistics
Semester - VI	Core Papers	BCH 6.1- Auditing and Corporate Governance
		BCH 6.2- Goods and Service Tax (GST) and Customs Law
	Discipline Specific Elective (Any one)	BCH 6.3(a)- Fundamentals of Investment
		BCH 6.3(b)- Compensation Management
		BCH 6.3(c)- Business Tax Procedures and Management
		BCH 6.3(d)- Consumer Affairs and Customer Care
	Discipline Specific Elective (Any one)	BCH 6.4(a)- Financial Reporting & Analysis
		BCH 6.4(b)- Banking and Insurance
		BCH 6.4(c)- Project Management & Techniques
		BCH 6.4(d)- International Business
		BCH 6.4(e)- Industrial Relations and Labour Laws

B.Com (Hons.) Syllabus 2025: Regular and SOL Colleges

In addition to its regular colleges, Delhi University (DU) offers various undergraduate, postgraduate, and diploma courses through its School of Open Learning (SOL). The motive behind DU SOL, a distance education mode, is to provide flexibility to those who are employed or unable to attend regular college due to various constraints. 

Students opting for B.Com (Programme) or B.Com (Hons) often ask, "Is the B.Com Syllabus the same for Delhi University regular colleges and SOL?" The answer is Yes; both follow the CBCS (Choice Based Credit System) syllabus, ensuring uniformity across different study modes. This uniformity enables students to receive a consistent and comprehensive education, regardless of their selected study mode, making the degree from either mode equally credible and valuable.

Check Out: B.Com at DU SOL

What to Do after B.Com?

Graduates often face dilemmas while choosing courses after B.Com. There are a range of options to further their education and career prospects. Popular choices include pursuing a Master of Commerce (M.Com) for an in-depth understanding of commerce and finance, or a Master of Business Administration (MBA) to develop leadership and management skills. Professional certifications like Chartered Accountant (CA), Cost and Management Accountant (CMA), or Company Secretary (CS) are also valuable for those interested in specialized accounting and finance roles. Additionally, courses in data analysis, financial planning, or entrepreneurship can open doors to various sectors and roles in the business world. The choice depends on individual career goals and interests.

Career after B.Com

There are diverse career opportunities after B.Com available across various sectors. Graduates can pursue roles in accounting, finance, marketing, human resources, and management. Common career paths include becoming an accountant, financial analyst, tax consultant, or auditor. For those interested in further specialization, pursuing certifications like Chartered Accountant (CA) or Company Secretary (CS) can open doors to advanced positions. Additionally, opportunities in entrepreneurship or starting a business are appealing options for graduates with an entrepreneurial spirit. The skills and knowledge gained during the B.Com Course provide a strong foundation for success in a wide range of professional fields.

FAQs on B.Com Syllabus DU

Q. How does B.Com (Hons) differ from B.Com (Programme) at DU?

Ans. B.Com (Hons) is more specialized and intensive than B.Com (Programme).

• B.Com (Hons) focuses on a deep dive into commerce subjects with a specialization, often involving a rigorous study of topics like advanced accounting, financial management, and taxation. It also requires higher cut-off marks for admission.
• B.Com (Programme) offers a broader overview of commerce subjects, providing a solid foundation without intensive specialization. It’s more suitable for students who want a general understanding or are considering diverse career paths.

You can choose between both courses after following the given below steps:

1. Evaluate your interest in specialized subjects.
2. Consider the intensity of the course and your academic strengths.
3. Look at the career paths each course opens up.

After following the above steps you will be able to decide which one to choose.

Q. What are the eligibility criteria for enrolling in B.Com courses at DU?

Ans. To enroll in a B.Com course at DU, students must meet the following eligibility criteria:

1. Academic Qualifications: The candidate should have passed the Class 12 examination from a recognized board with a minimum percentage, usually around 50-60% aggregate in best four subjects, including Mathematics/Business Mathematics.
2. Admission Process: Admission is primarily based on the Common University Entrance Test (CUET) scores, which DU has adopted for its undergraduate courses.

Steps to Apply:

1. Ensure you meet the academic requirements.
2. Register for CUET and choose B.Com as one of your preferred courses.
3. Appear for CUET, focusing on subjects relevant to commerce.
4. Participate in DU’s counseling process based on your CUET score.

Q. What additional resources are available to help with understanding the syllabus?

Ans. Understanding the syllabus in a university course can be challenging, but there are several additional resources available to help students grasp the content effectively:

• University Website: The university website is the primary source for official syllabus documents. Students can find detailed information on course structures, objectives, and reading materials.
• Library: University libraries offer a vast collection of textbooks, reference books, and academic journals that align with the syllabus. These resources provide in-depth explanations of concepts, making complex topics easier to understand.
• Online Portals: Websites dedicated to educational content often provide notes, summaries, and practice papers that align with the university syllabus. These resources can be invaluable for exam preparation and concept reinforcement.
• Study Groups: Joining or forming study groups with classmates can be an effective way to tackle difficult topics. Collaborative learning allows students to share insights, discuss complex concepts, and clarify doubts.
• Faculty and Academic Advisors: Professors and academic advisors hold office hours where students can seek clarification on syllabus content, ask questions about assignments, and get guidance on study strategies.

These resources can greatly aid in mastering the course content.

Q. What is generic elective course in DU?

Ans. A Generic Elective (GE) course at Delhi University (DU) is an elective course that allows students to explore subjects outside their core discipline. GE courses offer B.Com students an opportunity to study subjects unrelated to the main subjects, thereby broadening their academic exposure.

Purpose of GE Courses:

• Interdisciplinary Learning: GE courses enable students to gain knowledge in areas such as humanities, social sciences, or science, enhancing their overall education.
• Skill Development: These courses are designed to develop a diverse skill set, promoting critical thinking and adaptability in various fields.

B.Com students can choose GE courses from a variety of disciplines offered by different departments within DU. This allows them to tailor their education to their interests or career aspirations.

Q. Is generic elective compulsory at DU?

Ans. Yes, the Generic Elective (GE) course is compulsory for students at Delhi University (DU) under the Choice Based Credit System (CBCS). GE courses are part of the broader curriculum designed to provide students with exposure to disciplines outside their main area of study.

Students are required to choose GE courses from subjects unrelated to their core discipline. This requirement ensures a well-rounded education, encouraging interdisciplinary learning and broadening the students' academic perspectives. Typically, students need to complete one GE course each semester, totaling four GE courses during the undergraduate program.

The purpose of the GE courses is to enhance the academic versatility of students, allowing them to develop skills and knowledge that complement their primary area of study, thus preparing them for diverse career opportunities.

Q. How can students choose their elective courses?

Ans. Choosing elective courses is an important decision for students, as it allows them to tailor their academic experience to their interests and career goals. Here’s a detailed guide on how students can choose their elective courses:

1. Identify Interests and Goals: Reflect on personal passions and career aspirations. Select electives that align with these interests and long-term goals.
2. Explore Options: Review course catalogs, check prerequisites, and understand course content and outcomes.
3. Consult Advisors: Meet with academic advisors to get personalized recommendations and ensure alignment with your academic plan.
4. Balance Workload: Assess the expected workload and how it fits with your schedule. Avoid overloading yourself.
5. Skill Development: Choose electives that enhance relevant skills, whether technical, analytical, or soft skills like communication and leadership.
6. Future Opportunities: Consider how electives might offer networking opportunities, and certifications, or strengthen your resume for future careers or graduate school.
7. Seek Peer Advice: Talk to peers about their experiences and gather insights on potential courses.
8. Review and Adapt: Periodically reevaluate your choices to ensure they align with your evolving interests and goals.

Q. Is there any flexibility in changing elective courses at DU?

Ans. Yes, there is some flexibility in changing elective courses. You can do so by following the below-given steps:

1. Consultation: Discuss the change with your academic advisor or department head.
2. Application: Submit a formal request for changing the elective within the university’s stipulated time frame.
3. Approval: Await approval from the department, which is subject to course availability and fulfillment of prerequisites.