Cost Accounting Syllabus DU: B.Com Programme Topic Breakdown
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At Delhi University, Cost Accounting and Corporate Accounting are core subjects taught in Semester IV of the B.Com Honours programme. Under specialisations like Accounts & Finance, Elements of Cost Accounting is covered in Semester V, while annual fees across top DU colleges range between INR 12,245 and INR 30,000.
| Parameter | Details |
|---|---|
| Course Name | B.Com / B.Com (Hons) |
| Conducting University | Delhi University (DU) |
| Admission Entrance Exam | CUET (May 08 to June 01) |
| Cost Accounting Semester | Semester IV (B.Com Hons) / Semester V (Accounts & Finance) |
| Corporate Accounting Semester | Semester IV (B.Com Hons) / Semester III (Accounts & Finance) |
| Average Fee Range across DU Colleges | INR 12,245 to INR 30,000 per year |
B.Com Subjects Year-wise
- First Year (Semester I & Semester II): Focuses on foundational business structures, baseline accounting principles through Financial Accounting, statutory requirements in Business Laws, and quantitative decision tools in Business Mathematics and Statistics.
- Second Year (Semester III & Semester IV): Transitions into advanced corporate law and financial reporting frameworks. Semester III introduces Company Law and Income Tax Laws, while Semester IV focuses on Cost Accounting and Corporate Accounting alongside Business Communication.
- Third Year (Semester V & Semester VI): Focuses entirely on Discipline Specific Electives (DSE). Semester V offers choices such as Management Accounting, Principles of Marketing, Human Resource Management, Auditing and Corporate Governance, Principles of Microeconomics, and Fundamentals of Financial Management. Semester VI covers Corporate Tax Planning, Banking and Insurance, International Business, Collective Bargaining and Negotiation Skills, and Office Management and Secretarial Practice.
The DU B.Com curriculum organizes core commerce, accounting, legal, and economic concepts progressively across three distinct academic years.
B.Com Electives and Specialisations
Delhi University provides specialised tracks and discipline-specific electives to align academic coursework with distinct business domains. Under the B.Com Accounts & Finance specialisation, the curriculum restructures accounting modules: Corporate Accounting is taught in Semester 3, followed by Advanced Corporate Accounting in Semester 4. Cost accounting principles are delivered through Elements of Cost Accounting in Semester 5 and Adv. Cost Accounting in Semester 6. Other subjects in this track include Financial Management, Income Tax Law & Practice – I and II, Portfolio Management, Working Capital Management, and Capital Markets.
In the B.Com E-Commerce specialisation, Advanced Accounting is taken in Semester 2 and Cost Accounting is placed in Semester 3.
B.Com Practicals and Projects
- B.Com Honours Skill Modules: Computer Applications in Business or Cyber Crime & Laws (Semester III); E-Commerce or Investing in Stock Markets (Semester IV).
- Practical Coursework: Practical Auditing in Semester 5 and Extension Activities in Semester 6 under Accounts & Finance.
- Specialisation Projects: Project Work in E-Commerce; Project Presentation in Banking & Finance; Institutional Training and Project in Banking & Insurance; Project-I and Project-II in Financial Markets.
The DU B.Com curriculum integrates practical skill electives alongside dissertations and dedicated project work across standard and specialised streams.
Cost Accounting and Corporate Accounting Placement in DU Syllabus
| Course Variant / Specialisation | Corporate Accounting Semester | Cost Accounting Semester |
|---|---|---|
| B.Com Honours (General) | Semester IV | Semester IV |
| B.Com Accounts & Finance | Semester III (Corporate Accounting) & Semester IV (Advanced Corporate Accounting) | Semester V (Elements of Cost Accounting) & Semester VI (Adv. Cost Accounting) |
| B.Com E-Commerce | Semester II (Advanced Accounting) | Semester III |
In DU B.Com Honours, Cost Accounting and Corporate Accounting are both taught in Semester IV. Specialisations like Accounts & Finance spread these subjects across Semester III to Semester VI.
| College | City | Ownership | Total course fee | NIRF rank |
|---|---|---|---|---|
| Hindu College New Delhi | Delhi | University | ₹85,455 | 1 (Overall, 2025) |
| Hans Raj College | Delhi | Government | ₹91,715 | 3 (Overall, 2025) |
| Manipal Academy of Higher Education (MAHE) | Manipal | — | ₹2.94 lakh | 3 (University, 2025) |
| Kirori Mal College | Sonipat | Private | ₹50,610 | 4 (Overall, 2025) |
| Jamia Millia Islamia University | Delhi | Government | ₹26,400 | 4 (Overall, 2025) |
| Delhi University | Delhi | Government | ₹21,390 | 5 (Overall, 2025) |
| Banaras Hindu University | Varanasi | Government | ₹5,946 | 6 (Overall, 2025) |
| Atma Ram Sanatan Dharma College | Delhi | Government | ₹57,090 | 7 (Overall, 2025) |
| College | City | Ownership | Total course fee |
|---|---|---|---|
| Government Degree College Pulwama | Pulwama | Government | ₹5,070 |
| Panihati Mahavidyalaya | Kolkata | Government | ₹5,125 |
| Rabindra Mahavidyalaya | Hooghly | Government | ₹5,180 |
| Vijaya Raje Government Girls PG College | Gwalior | Government | ₹5,180 |
| Kakatiya Government Degree College | Hanamkonda | Government | ₹5,230 |
| Balurghat College | Dakshin Dinajpur | Government | ₹5,250 |
| Dr. V. S. Krishna Government Degree College | Visakhapatnam | Government | ₹5,250 |
| Vivekananda Mission Mahavidyalaya | Medinipur | Government | ₹5,280 |
| Government Degree College Baramulla | Baramulla | Government | ₹5,288 |
| Maharana Pratap Government Post Graduate College Chittorgarh | Chittorgarh | Government | ₹5,310 |
How to Apply for B.Com Admission in 2026: Step by Step
- Check Eligibility: Ensure fulfillment of DU B.Com / B.Com Honours eligibility requirements after Class 12.
- Register for CUET Entrance Exam: Apply online for CUET, selecting the required subject combinations for DU B.Com admission.
- Appear for CUET Exam: Take the CUET entrance examination scheduled between May 08 and June 01.
- Participate in DU Seat Allocation Process: Register for Delhi University’s Seat Allocation Process and submit preferences for DU B.Com colleges based on CUET scores.
- Complete Document Verification and Fee Payment: Accept allocated seat in colleges like SRCC, LSR, Hindu or Hansraj, submit required documents, and pay the annual college fee (ranging from INR 12,245 to INR 30,000).
| What to do | Where | Link |
|---|---|---|
| Compare colleges, fees and cutoffs | B.Com colleges in India | findmycollege.com |
FAQs
In which semester is Cost Accounting taught in DU B.Com?
Cost Accounting is taught in Semester IV of the standard DU B.Com Honours curriculum, and as Elements of Cost Accounting in Semester V under the Accounts & Finance specialisation.
When is Corporate Accounting included in the DU B.Com syllabus?
Corporate Accounting is paired alongside Cost Accounting in Semester IV of the DU B.Com Honours programme. Under Accounts & Finance, it is taught in Semester 3.
What entrance exam is mandatory for B.Com admissions in Delhi University?
Admissions to B.Com and B.Com Honours across all Delhi University colleges are conducted through CUET scores followed by DU’s Seat Allocation Process.
What is the fee range for B.Com across top DU colleges?
B.Com fees across DU colleges range from INR 12,245 at Shri Venkateshwar College to INR 30,000 at SRCC per year.
