B.Com (Hons)

About B.Com (Hons)

About B.Com (Hons) — Bachelor of Commerce Honours

B.Com (Hons) is a 3-year honours programme with deeper study of accounting, taxation, finance, corporate law and economics. It is preferred over B.Com (Pass) by employers and MBA committees. Graduates pursue CA, CMA, CS, MBA or direct finance roles.

Duration

3 Years

Average Fees

₹20,000 – ₹80,000 / year

Stream

Commerce

Eligibility Criteria

Eligibility for B.Com (Hons)

10+2 with Commerce (PCM/PCB students can also apply in most colleges), minimum 50% marks. DU colleges have merit-based or CUET-based admission.

Pro Tip

Start preparing at least 12 months in advance. Our free counsellors guide you with a personalised college plan based on your marks and budget.

Course Curriculum & Syllabus

Financial Accounting

Year 1 · Semester 1 · 2024-25

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Unit 1: Introduction — Accounting Concepts, Conventions, Journal Entries Unit 2: Ledger & Trial Balance — Posting, Balancing, Preparation of Trial Balance Unit 3: Final Accounts — Trading Account, P&L Account, Balance Sheet Unit 4: Depreciation — Methods (SLM, WDV), Accounting Treatment Unit 5: Bank Reconciliation Statement — Preparation and Uses

Cost Accounting

Year 2 · Semester 3 · 2024-25

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Unit 1: Introduction to Cost Accounting — Elements of Cost, Cost Sheet Unit 2: Material Cost — Purchase Procedure, Stores Ledger, EOQ, ABC Analysis Unit 3: Labour Cost — Time Keeping, Wage Systems, Idle Time, Labour Turnover Unit 4: Overheads — Classification, Absorption, Under/Over Absorption Unit 5: Job & Process Costing

Income Tax Law

Year 3 · Semester 5 · 2024-25

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Unit 1: Basic Concepts — Assessee, Assessment Year, Previous Year, Residential Status Unit 2: Income from Salaries — Allowances, Perquisites, Deductions Unit 3: Income from House Property — Annual Value, Deductions u/s 24 Unit 4: PGBP — Business Income, Deductions u/s 30–37 Unit 5: Capital Gains & Income from Other Sources Unit 6: Tax Liability Computation & Filing Returns

Question Bank & Previous Year Papers

End-Term

Financial Accounting

DU B.Com Financial Accounting 2024

Year 1 Sem 1 2023-24

Cost Accounting

DU B.Com Cost Accounting 2024

Year 2 Sem 3 2023-24

Mid-Term

Business Economics

DU B.Com Business Economics Mid-Term

Year 1 Sem 2 2023-24