NO, there is no entrance exam in University of Delhi for B.Com. The admission in B.Com is given on the basis of marks scored by the candidate in 12th standard. The cut off lists for various colleges are released and if you clear that cut off can you can take admission in that college.
As per your query .you want to know about the du admission process du take admission on the basis of 12 th board exam.you have to score 95 percent or above of admission in du.