Programme Overview
Theoretical rigour meets applied learning
The BCom curriculum at SGGS is structured under NEP with up to six Discipline Specific Courses
(DSCs) across six semesters, supplemented by MDC / IDC, SEC, VAC, English as the Ability
Enhancement Course, and Punjabi (or History & Culture of Punjab). The programme combines
rigorous coursework in accounting, finance, economics and law with applied learning, and
culminates in an Internship in the fifth semester.
Indicative — The subjects below reflect the broad areas covered. The tables are
subject to change, as the latest syllabus for the academic year 2026–27 has not yet been released
by Panjab University. For the current semester-wise syllabus, please consult the latest
Prospectus or Panjab University's
official BCom syllabus.
Compulsory Subjects
- Discipline Specific Courses (DSC): Compulsory core subjects.
- Multidisciplinary Course (MDC / IDC): Student is required to select 01
subject from the MDC / IDC options.
- Skill Enhancement Course (SEC): Student is required to select 01 subject from
the SEC options.
- Value Added Course (VAC): Student is required to select 01 subject from the
VAC options.
- Ability Enhancement Course (AEC): English.
- Punjabi or History & Culture of Punjab: Students who are not domiciled in
Punjab and have not passed Punjabi up to class 10th / 12th can opt HCP in place of Punjabi.
- Internship: Students are required to undertake Internships in approved
organisations / institutions to enhance employability skills or research aptitude.
Core Subjects Studied — BCom (Multidisciplinary / Interdisciplinary)
| DSC |
Sem I |
Sem II |
Sem III |
Sem IV |
Sem V |
Sem VI |
| DSC-1 |
Principles of Financial Accounting |
Corporate Accounting |
Cost Accounting |
Cost Management |
Direct Tax Laws - I |
Direct Tax Laws - II |
| DSC-2 |
Psychology for Managers |
Human Resource Management |
Goods & Services Tax |
Auditing & Secretarial Practice |
Management Accounting |
Financial Management |
| DSC-3 |
Business Economics-I |
Business Economics-II |
Business Mathematics & Statistics |
Quantitative Techniques & Methods |
Production & Operations Management |
Operations Research |
| DSC-4 |
— |
— |
Marketing Management |
Financial Market & Services |
Indian Economy |
Entrepreneurship & Start-up |
| DSC-5 |
— |
— |
— |
Advanced Accounting |
Security Analysis & Portfolio Management |
Financial Reporting Issues & Practices |
| DSC-6 |
— |
— |
— |
— |
— |
Banking & Insurance Management |
Core Subjects Studied — BCom (Honours) Tax Planning & Management
| DSC |
Sem I |
Sem II |
Sem III |
Sem IV |
| DSC-1 |
Principles of Financial Accounting |
Corporate Accounting |
Cost Accounting |
Cost Management |
| DSC-2 |
Psychology for Managers |
Human Resource Management |
Goods & Services Tax |
Auditing & Secretarial Practice |
| DSC-3 |
Business Economics-I |
Business Economics-II |
Business Mathematics & Statistics |
Customs Laws |
| DSC-4 |
— |
— |
Principles of Taxation |
Financial Market & Services |
| DSC-5 |
— |
— |
— |
Advanced Accounting |
MDC / IDC, SEC & VAC — BCom
- MDC / IDC (3 credit): MDC-1 — Commercial Law (Sem I), Business Law (Sem II),
Company Law (Sem III); MDC-2 — Fundamentals of International Business (Sem I), Foreign Trade
Promotion (Sem II).
- SEC (3 credit): Digital Marketing (Sem I), E-Commerce (Sem II), Personality
Development & Professional Skills (Sem III).
- VAC (2 credit): Environment Science (Sem I), Right to Information & Human
Rights (Sem II), Issues in Indian Commerce (Sem IV), Introduction to Consumer Law and Practice
(Sem V).