DU B.Com (Hons) Syllabus 2026: Updated Semester-Wise Structure, Subjects, Credits & Career Scope (UGCF/NEP)

Introduction

If you’re planning to study B.Com (Hons) at the University of Delhi, knowing the correct syllabus under UGCF 2022 (NEP-aligned) is crucial.

This guide gives you:

• Official semester-wise structure (as per DU Department of Commerce)
• Core (DSC), DSE, GE, AEC, SEC overview
• Credit framework with multi-exit options
• Key topic highlights
• Study strategy and career scope
• Short FAQ for quick clarity

The information below is based on the official B.Com (Hons) UGCF-2022 document of DU’s Department of Commerce.

1. Why B.Com (Hons) from Delhi University?

Strong academic brand
DU’s B.Com (Hons) is one of the most recognised commerce degrees in India, highly valued by employers, professional bodies and foreign universities.

Balanced and industry-relevant curriculum
The programme covers accounting, finance, taxation, law, marketing, management, analytics and governance, aligned with current business and regulatory needs.

UGCF/NEP flexibility
Under UGCF 2022, you get:

• Core Discipline Courses (DSC)
• Discipline Specific Electives (DSE)
• Generic Electives (GE)
• Ability Enhancement Courses (AEC) – languages, environmental/sustainability courses
• Skill Enhancement Courses (SEC)
• Internship / Apprenticeship / Project / Community outreach (IAPC) options

Excellent base for careers and higher studies
Ideal foundation for CA, CMA, ACCA, CFA, CS, MBA, M.Com and corporate roles in finance, banking, analytics, consulting and taxation.

2. Programme Duration, Structure & Credits

Duration and Exit Options (UGCF 2022)

Under NEP/UGCF, DU’s B.Com (Hons) is structured as a 4-year UG programme with multiple exits:

• After 1st year (44 credits) – Undergraduate Certificate (in the field of Commerce)
• After 2nd year (88 credits) – Undergraduate Diploma
• After 3rd year (132 credits) – B.Com (Hons)
• After 4th year (176 credits) – B.Com (Hons) with additional specialisation / research, subject to completion of DSC, DSE and dissertation requirements

Most students currently target 3 years (6 semesters) for B.Com (Hons), with the option to extend to a 4th year for Honours with Research.

Credit Structure (Core Idea)

The scheme recommends around 22 credits per semester, combining:

• DSC (Core)
• DSE / GE (as applicable)
• AEC
• SEC
• Internship/Project/Community Outreach (in specified semesters)

Students are allowed some flexibility (18–26 credits per semester), but 22 is the standard recommended load.

Evaluation Pattern (Broad)

From the official course outlines, a typical theory paper has:

• 100 marks total, including
  • 25 marks Internal Assessment (tests/assignments/attendance)
  • 75 marks University exam (3 hours)

Some papers with practicals/labs use a split like 50 (theory) + 25 (practical) + 25 (internal) or 80 (theory including IA) + 20 (practical), depending on the course.

Pass rules follow DU examination ordinances. Students should refer to their college/DU exam branch for the exact current passing criteria.

3. DU B.Com (Hons) Semester-Wise Syllabus (Core Focus)

Below is the official core (DSC) structure for B.Com (Hons) Semesters I–VI, as per UGCF-2022.

Semester 1

Discipline Specific Core (DSC)

1. Management Principles and Applications (DSC-1.1)
2. Business Laws (DSC-1.2)
3. Financial Accounting (DSC-1.3)

Other components (college-specific choice from official pools):

• GE-1 (4 credits) – e.g., introductory commerce/management-related GE
• AEC (2 credits) – language / environmental & sustainability-related course
• SEC (2 credits) – basic skill-oriented paper

Total recommended credits: ~22 for the semester.

Semester 2

DSC (Core)

1. Corporate Accounting (DSC-2.1)
2. Company Law (DSC-2.2)
3. Human Resource Management (DSC-2.3)

Other components (from official pools):

• GE-2 (4 credits)
• AEC (2 credits)
• SEC (2 credits)

Total: ~22 credits.

Semester 3

DSC (Core)

1. Business Mathematics (DSC-3.1)
2. Financial Management (DSC-3.2)
3. Principles of Marketing (DSC-3.3)

Along with:

• Either one DSE (Group-3) or one GE-3 (4 credits) – from an approved list that includes papers such as General Management, Investing in Stock Markets, Financial Statements Analysis, etc.
• AEC (2 credits)
• SEC (2 credits) – options include Team Building, E-Commerce, Advanced Spreadsheet Applications, or an Internship/Project/Community Outreach option (IAPC).

Total: ~22 credits.

Semester 4

DSC (Core)

1. Business Statistics (DSC-4.1)
2. Cost Accounting (DSC-4.2)
3. International Business (DSC-4.3)

Plus:

• Either DSE-2 (Group-4) or GE-4 (4 credits) – options include Human Resource Development, Investment Management, Sustainability Marketing, Analysis of Financial Statements, Decision Science, etc.
• AEC (2 credits)
• SEC (2 credits) – e.g., Leadership and Team Development, Data Visualisation, Marketing of Financial Services, Cyber Crime & Laws, etc.

Total: ~22 credits.

Semester 5

DSC (Core)

1. Income-Tax Law and Practice (DSC-5.1)
2. Business Economics (DSC-5.2)
3. Management Accounting (DSC-5.3)

Plus:

• One DSE-3 (Group-5; 4 credits) – options include advanced finance, marketing, HR, sustainability and related papers.
• SEC (2 credits) or IAPC (Internship/Project/Community Outreach)

Total: ~22 credits.

Semester 6

DSC (Core)

1. Business Analytics (DSC-6.1)
2. Corporate Governance (DSC-6.2)
3. Goods and Services Tax (GST) and Customs Law (DSC-6.3)

Plus:

• One DSE-4 (Group-6) – options include advanced topics such as Fraud Detection, E-Filing of Returns, and other specialised courses.
• SEC (2 credits) or IAPC module (Internship/Project/Research/Community Outreach)

Total: ~22 credits; completion of Sem I–VI with 132 credits earns the B.Com (Hons) degree.

Brief Note on Semesters 7 & 8 (4th Year – Honours with Research)

For students opting for the 4-year track, Semesters VII–VIII include:

• Core paper “Business and Macroeconomic Policy” (DSC-7.1)
• A combination of DSEs and/or GEs from advanced groups (Performance Management, Financial Derivatives, Financial Technology and Analytics, Integrated Marketing Communication, Social Media Marketing, etc.)
• Dissertation / Academic Project / Entrepreneurship / Innovation components
• Total credits up to 176 and major/minor rules as per UGCF-2022

4. Key Topic Highlights (Paper-Wise)

Below is a high-level topic snapshot for core B.Com (Hons) papers, aligned with DU’s official outlines.

Financial Accounting (Sem 1)

• Accounting process, journal, ledger, trial balance
• Final accounts of sole trader and companies basics
• Depreciation & error rectification
• Consignment & branch accounting
• Hire purchase and instalment systems
• Non-profit organisation (NPO) accounting

Business Laws (Sem 1)

• Nature and types of contracts (Indian Contract Act)
• Sale of Goods basics
• Limited Liability Partnership fundamentals
• Introduction to company-related legal framework

Corporate Accounting (Sem 2)

• Issue, forfeiture & re-issue of shares
• Issue and redemption of debentures
• Final accounts of companies
• Amalgamation, absorption, internal reconstruction
• Overview of consolidated financial statements

Cost Accounting (Sem 4)

• Elements of cost & cost sheet
• Material, labour & overhead control
• Job, batch, contract & process costing
• Operating costing
• Marginal costing, CVP analysis
• Budgetary control and standard costing

Income-Tax Law & Practice (Sem 5)

• Residential status & basic tax concepts
• Income from salary, house property, business/profession, capital gains, other sources
• Deductions, set-off and clubbing basics
• TDS & simple return filing

Business Analytics (Sem 6)

• Basics of data analytics in business
• Data preparation and visualisation
• Descriptive analysis via spreadsheets / software
• Using data insights for managerial decision-making

GST and Customs (Sem 6)

• Structure of GST in India
• Registration, tax invoice, time & place of supply
• Input tax credit, returns filing and payment
• Basic concepts of customs law and valuation

(Other DSCs like Management Principles & Applications, HRM, Marketing, International Business, Business Economics, Management Accounting and Corporate Governance follow the detailed outlines in the official document.)

5. Refined Credit Overview (First 3 Years)

From the official structure:

*Exact distribution depends on combinations of DSE/GE and SEC/IAPC chosen within the official structure.

6. Study Strategy to Excel in DU B.Com (Hons)

A smart approach for high scores and strong fundamentals:

1. Prioritise DSCs each semester
   • Thoroughly cover Financial Accounting, Corporate Accounting, Cost Accounting, Financial Management, Management Accounting, Income-Tax, GST, Business Analytics etc.
2. Use standard DU-aligned textbooks
   • Follow the “Suggested Readings” mentioned in each official course outline for reliable theory, problems and exam-oriented coverage.
3. Balance theory and numericals
   • Practise problems regularly in accounting, costing, finance and statistics.
   • For law, governance and management, maintain concise concept notes and case examples.
4. Leverage SEC & DSE choices
   • Pick SEC and DSE papers that support your future plans—e.g., Data Visualisation, E-Commerce, Financial Technology & Analytics, Investment Management, etc.
5. Solve past DU question papers & internal mocks
   • Focus on pattern, chapter weightage, and answer presentation style.
6. Plan for CA/CMA/ACCA/CFA early (if interested)
   • Align your elective choices and self-study with the professional qualification you want to pursue.

7. Career Paths After DU B.Com (Hons)

A DU B.Com (Hons) graduate can move into:

A. Professional Courses

• CA (Chartered Accountant) – strong overlap in accounting, law, audit and tax.
• CMA (India) – costing, management accounting and decision-making.
• ACCA – global financial reporting and audit; DU graduates often get some exemptions.
• CFA – for investment analysis, portfolio management and equity research.
• CS – for corporate law, governance and compliance.

B. Corporate Roles

• Financial Analyst / Equity Research Analyst
• Tax Consultant (Direct & Indirect)
• Audit & Assurance Associate (including Big 4)
• Accounts Executive / Assistant Manager – Finance
• Banking & Insurance roles
• Business / Data Analytics roles (especially with Business Analytics, FM, statistics background)

C. Higher Education

• M.Com (Finance/Commerce)
• MBA (Finance / Analytics / Marketing)
• PGDM / International Masters
• MSc Economics / Finance (for those with strong maths/econ interest)

Quick FAQ (2026)

Q1. Is the B.Com (Hons) syllabus same across DU colleges?
Yes. The UGCF-2022 B.Com (Hons) syllabus is centrally prescribed by the University of Delhi and followed by all affiliated colleges offering this course.

Q2. How many semesters are there?
The programme is designed as an 8-semester structure under NEP, with B.Com (Hons) awarded after Semester VI (132 credits) and optional 4th year (Sem VII–VIII) for Honours with Research (176 credits).

Q3. What about electives (GE/DSE)?
You choose GEs and DSEs from official DU pools (management, finance, marketing, analytics, Indian knowledge systems, etc.). Specific offerings may vary by college, but must be chosen from the approved lists.

Q4. Is Mathematics compulsory in Class 12 for B.Com (Hons)?
Many DU colleges either require or strongly prefer Mathematics at 10+2 for B.Com (Hons), but exact eligibility and cut-off rules are notified in the DU admission brochure each year.

Q5. How often does DU change the syllabus?
The current structure is UGCF-2022. Major changes are approved through the Academic Council and notified via updated syllabus PDFs. As of now, this structure applies for 2025–2026 unless DU issues a new notification.

Conclusion

The DU B.Com (Hons) syllabus 2026 under UGCF 2022 (NEP) is:

• Structured – clearly defined DSC, DSE, GE, AEC, SEC and IAPC components
• Industry-aligned – covering accounting, finance, taxation, analytics, law, governance and international business
• Flexible – multiple exit options and a 4th-year Honours with Research track
• Future-ready – with Business Analytics, Data Visualisation, Financial Technology & Analytics and other modern components

By understanding the official semester-wise structure, choosing electives strategically, and following a disciplined study plan, you can use DU B.Com (Hons) as a powerful launchpad for CA, CMA, ACCA, CFA, CS, MBA and high-growth corporate roles.