Department Of Distance And Continuing Education

Course Name: Bachelor of Commerce (Honours)
Mode of Study: Distance Education (Open Learning)
Duration: 3 Years (6 Semesters)
Eligibility:

• Passed 10+2 from a recognized board

• Preference often given to students with Mathematics or Business Mathematics at 10+2 level

• Higher percentage cutoff compared to B.Com Programme (exact criteria vary by year)

• No age limit

Course Objective:

The B.Com (Hons.) programme is more specialized and rigorous than the general B.Com Programme. It is designed for students aiming to build a strong foundation in accounting, finance, taxation, auditing, and business law, preparing them for careers in corporate, finance, banking, and for professional courses like CA, CS, CMA, or MBA.

Course Structure:

Follows the Choice Based Credit System (CBCS), divided over six semesters. The course includes:

• Core Courses (CC): 14 core subjects in accounting, economics, business law, management, and taxation

• Discipline Specific Electives (DSE): 4 specialization subjects in the final year

• Generic Electives (GE): 4 papers chosen from other disciplines

• Skill Enhancement Courses (SEC): 2 papers to build workplace-related skills

• Ability Enhancement Compulsory Courses (AECC): Environmental Studies, Business Communication

Key Core Subjects (Sample List):

• Financial Accounting

• Corporate Laws

• Business Mathematics and Statistics

• Microeconomics and Macroeconomics

• Business Organisation and Management

• Income Tax Law and Practice

• Cost and Management Accounting

• Financial Management

• Auditing

• Marketing Management

• Computer Applications in Business

• Business Research Methods and Project Work

Medium of Instruction: English or Hindi
Assessment: Internal assignments and end-semester examinations
Degree Awarded By: University of Delhi