--- title: "B.Com (Hons) Semester 1 Syllabus – DU SOL 2026" type: "Article" site_name: "TheSushant." publisher: "TheSushant." published_status: "publish" content_format: "markdown" author: "Sushant Kumar" published: "2026-02-13 21:20:01" modified: "2026-10-04 09:50:45" slug: "b-com-hons-semester-1-syllabus-du-sol" canonical: "https://thesushant.in/b-com-hons-semester-1-syllabus-du-sol/" excerpt: "B.Com (Hons) Semester 1 Syllabus – DU SOL 2026 This page provides a structured overview of the B.Com (Hons) Semester 1 syllabus for 2026 under Delhi University, offered through the..." reading_time: 6 word_count: 1036 featured_image: "https://thesushant.in/wp-content/uploads/2026/02/b-com-hons-semester-1-syllabus-du-sol.jpg" featured_image_alt: "B.Com (Hons) Semester 1 Syllabus – DU SOL" categories: - "DU SOL" - "Syllabus" tags: generator: "WP Markdown TS" generator_version: "1.1" language: "en-US" --- # B.Com (Hons) Semester 1 Syllabus – DU SOL 2026 ![B.Com (Hons) Semester 1 Syllabus – DU SOL](https://thesushant.in/wp-content/uploads/2026/02/b-com-hons-semester-1-syllabus-du-sol.jpg) *Featured image* --- # B.Com (Hons) Semester 1 Syllabus – DU SOL 2026 This page provides a structured overview of the **B.Com (Hons) Semester 1 syllabus for 2026** under **Delhi University**, offered through the **School of Open Learning (SOL)**. This is an overview page. Detailed unit-wise breakdowns are available through subject-specific links listed below. --- ## Course Overview – B.Com (Hons) Semester 1 (DU SOL 2026) | Particular | Details | | --- | --- | | Course Name | B.Com (Hons) | | Semester | Semester 1 | | Academic Framework | NEP-based Undergraduate Structure | | Mode | Distance Learning (SOL) | | Credits (Approx.) | 22 | | Assessment Pattern | Theory + Internal Assessment | Under the NEP structure, Semester 1 consists of: DU SOL UPDATES Don’t Miss Important DU SOL Updates Many students miss assignment deadlines, exam notices, practical updates, and important announcements. Get: * Exam & assignment alerts * Result and notice updates * Study guides & PDFs * Important student information Directly on WhatsApp. No spam. Only useful updates for DU SOL students. [Get WhatsApp Updates](https://whatsapp.com/channel/0029VbBR6Oe0G0XrLynWqb0a) * * Core Discipline Courses * Ability Enhancement / Value Added Course (VAC/AEC) The exact subject combination may vary slightly depending on allotment, but the core structure remains consistent. --- # Semester 1 Subject List – DU SOL B.Com (Hons) 2026 Below is the structured list of subjects commonly included in Semester 1: | Category | Subject Name | Detailed Syllabus | | --- | --- | --- | | Core | Business Law | [DU SOL B.Com (Hons) Business Law Syllabus Semester 1 (Latest 2026)](https://thesushant.in/du-sol-b-com-hons-business-law-syllabus-semester-1/) | | Core | Financial Accounting | [DU SOL B.Com (Hons) Financial Accounting Syllabus Semester 1 (Latest 2026)](https://thesushant.in/du-sol-b-com-hons-financial-accounting-syllabus-semester-1/) | | Core | Principles of Microeconomics | [DU SOL B.Com (Hons) Principles of Microeconomics Syllabus Semester 1 (Latest 2026)](https://thesushant.in/du-sol-b-com-hons-principles-of-microeconomics-syllabus-semester-1/) | | Core | Management Principles and Applications | [DU SOL B.Com (Hons) Management Principles and Applications Syllabus Semester 1 (Latest 2026)](https://thesushant.in/du-sol-b-com-hons-management-principles-and-applications-syllabus-semester-1/) | | Ability Enhancement / VAC | Environmental Science | [DU SOL B.Com (Hons) Environmental Science Syllabus Semester 1 (Latest 2026)](https://thesushant.in/du-sol-b-com-hons-environmental-science-syllabus-semester-1/) | Students should confirm their subject combination through their admission dashboard. --- # Structure of Semester 1 Under NEP Under the NEP-based undergraduate framework: * Core papers carry the highest academic weight. * Each paper is typically of 4 credits. * Assessment includes 70 marks theory + 30 marks internal. The structure emphasises conceptual clarity in foundational commerce subjects. --- # Core Discipline Courses – Overview Semester 1 builds the base for advanced commerce subjects in later semesters. ### 1. Business Law This subject focuses on: * Indian Contract Act, 1872 * Sale of Goods Act, 1930 * LLP Act, 2008 It forms the legal foundation for later subjects like Company Law and Corporate Law. Full syllabus: [**DU SOL B.Com (Hons) Business Law Syllabus Semester 1 (Latest 2026)**](https://thesushant.in/du-sol-b-com-hons-business-law-syllabus-semester-1/) --- ### 2. Financial Accounting This is the primary numerical paper in Semester 1. Topics generally include: * Accounting principles * Depreciation * Final Accounts * Rectification of Errors * GST * Branch Accounting * Departmental Accounting * Lease Accounting * NPO (Non- Profit Orginatation) This paper prepares students for: * Company Accounts * Corporate Accounting * Cost Accounting Full syllabus: [**DU SOL B.Com (Hons) Financial Accounting Syllabus Semester 1 (Latest 2026)**](https://thesushant.in/du-sol-b-com-hons-financial-accounting-syllabus-semester-1/) --- ### 3. Principles of Microeconomics This paper introduces: * Demand and supply analysis * Consumer behaviour * Production and cost * Market structures * Competition in Diffrent Markets It builds the base for advanced economics papers. Full syllabus: [**DU SOL B.Com (Hons) Principles of Microeconomics Syllabus Semester 1 (Latest 2026)**](https://thesushant.in/du-sol-b-com-hons-principles-of-microeconomics-syllabus-semester-1/) --- ### 4. Management Principles and Applications This subject focuses on: * Nature of management * Functions of management * Organisational structure * Business environment It connects theory with business practice. Full syllabus: [**DU SOL B.Com (Hons) Management Principles and Applications Syllabus Semester 1 (Latest 2026)**](https://thesushant.in/du-sol-b-com-hons-management-principles-and-applications-syllabus-semester-1/) --- # Ability Enhancement / Value Added Course (VAC) Semester 1 typically includes: ### Environmental Science Topics generally cover: * Ecosystem * Biodiversity * Environmental issues * Sustainable development * Pollution Full syllabus: [**DU SOL B.Com (Hons) Environmental Science Syllabus Semester 1 (Latest 2026)**](https://thesushant.in/du-sol-b-com-hons-environmental-science-syllabus-semester-1/) This subject is compulsory but usually manageable compared to core papers. --- # Exam Pattern – DU SOL B.Com (Hons) Semester 1 ## Marks Distribution | Component | Marks | | --- | --- | | End-Semester Theory Exam | 70 | | Internal Assessment | 30 | | Total | 100 | This structure applies to most core subjects. --- ## Internal Assessment Structure Internal assessment in SOL include: * Internal Assessments are conducted on [Pragyan Portal](https://thesushant.in/du-sol-pragyan-portal-your-complete-guide). Students should not ignore internal assessment. It directly affects final results. --- # Theory Examination Pattern The theory paper usually consists of: * 9 Questions each questions are of 10 Marks. Exact question structure may change slightly each year, but: * Questions are unit-based * Case-based questions are common in Business Law * Numerical questions dominate Financial Accounting --- # Practical Academic Observations Delhi University does not publish fixed unit-wise weightage. The following analysis is based on previous year question papers. * Financial Accounting focuses heavily on Final Accounts and Departmental and Branch Accounting. * Business Law gives major weightage to Contract Act. * Microeconomics includes analytical questions from demand and cost. * Management paper emphasizes functions of management. * Environmental Science questions are often theory-based and predictable. Students should always check the latest sample papers before final preparation. --- # Common Areas of Confusion ### 1. Is SOL syllabus different from regular DU? No. The core syllabus remains aligned. The delivery mode differs. --- ### 2. Is Mathematics compulsory in Semester 1? Not as a core subject in B.Com (Hons). It may appear only if chosen as GE in some structures. --- ### 3. Are practical exams conducted? No practical lab exams in core commerce papers in Semester 1. --- ### 4. Are assignments compulsory? Yes. Internal assessment carries 30 marks and affects overall grade. --- # NEP vs Old CBCS – Structural Difference | Old CBCS | NEP Structure | | --- | --- | | Limited flexibility | More elective options | | Focused mainly on core theory | Includes skill & value-added courses | | Fewer multidisciplinary choices | Broader academic exposure | Students admitted in 2026 fall under NEP-based structure. --- # What Actually Matters in Semester 1 Semester 1 builds academic base for: * Corporate Accounting * Company Law * Cost Accounting * Macroeconomics * Business Statistics Students who understand: * Accounting fundamentals * Contract law basics * Demand and supply * Management functions face fewer academic gaps in later semesters. --- # Final Academic Reference Note This page serves as a structured overview of the B.Com (Hons) Semester 1 syllabus under Delhi University School of Open Learning (2026). For detailed unit-wise syllabus, refer to the linked subject-specific pages listed above. Students should always verify any structural updates from the official university website before examinations. --- #### References: DU SOL Study Material --- **Enjoyed this?** Share it with others Stay Ahead of DU SOL Notices & Deadlines Instead of checking multiple websites and groups daily, get important DU SOL updates directly on WhatsApp. [Join WhatsApp Channel](https://whatsapp.com/channel/0029VbBR6Oe0G0XrLynWqb0a) S ### [Sushant Kumar](https://thesushant.in/author/sushant/) Founder As a current B.Com (Hons) student at DU SOL and an active Chartered Accountancy (CA) aspirant, I understand the exact pressure, syllabus confusion, and administrative hurdles students face daily. TheSushant.in was built to provide first-hand, stress-tested guidance. Every DU SOL update, exam strategy, and CA study note shared here comes directly from my personal academic journey, official notifications, and real-time student experience. No generic advice: practical, student-to-student blueprints to help you clear your exams and level up. Written & Reviewed by Author --- ## Source - **Original Article:** [https://thesushant.in/b-com-hons-semester-1-syllabus-du-sol/](https://thesushant.in/b-com-hons-semester-1-syllabus-du-sol/) - **Markdown Endpoint:** [https://thesushant.in/b-com-hons-semester-1-syllabus-du-sol/?output=markdown](https://thesushant.in/b-com-hons-semester-1-syllabus-du-sol/?output=markdown)