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B Com Syllabus & Subjects 2025
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BCom subjects like Economics, Income Tax, Auditing, Accountancy, International Relations, Business Studies, etc., touch upon numerous facets of commerce, business, and trade. Candidates looking for the complete subject list and syllabus should read this guide.
What are BCom Subjects?
The BCom syllabus covers the basics of business, finance and economics. Financial Accounting, Business Law, Business Law, Business Statistics, Financial Management, etc. which are a part of the importany BCom subjects.
The BCom course lasts for 3 years and is divided into 6 semesters. The BCom subjects prepare students to understand how businesses work and how money is managed. This degree is perfect for those interested in pursuing a career in areas like banking, accounting, marketing, or human resources. A BCom degree opens up many job opportunities in both the private and public sectors. After completing the course, students can either start working in various industries or choose to continue their studies with advanced degrees like an MBA or certifications in accounting and finance. The BCom syllabus is a great option for anyone interested in the business world.
Table of Contents
- What are BCom Subjects?
- BCom Syllabus and Subjects Highlights
- List of Important BCom Syllabus and Subjects
- BCom Syllabus Year Wise
- BCom Core Subjects
- BCom Course Subjects
- BCom Syllabus of Top Specialisations
- BCom Distance Education Syllabus
- BCom Entrance Exam Syllabus
- BCom Important Books
- FAQs about BCom Syllabus
BCom Syllabus and Subjects Highlights
Below is a table that provides you with an overview of key points related to the Bachelor of Commerce syllabus:
| Particulars | Details |
|---|---|
| Course Name | BCom or Bachelor of Commerce |
| Duration | Typically 3 years |
| Total No. of semesters | 6 semesters |
| No. of Subjects per semester | 5 to 7 subjects per semester (varies according to the type of institution and their curriculum structure) |
| Exam Type | Semester-based |
| Eligibility | 10+2 or its equivalent with a minimum specified percentage (generally between 45% - 50%) |
| Objective | To prepare candidates for a career in teaching at the primary level |
| Core Subjects | 1. Accounting 2. Business Law 3. Economics 4. Business Communication 5. Financial Management |
| Optional Subjects | 1. Marketing 2. Human Resource Management 3. Entrepreneurship 4. Banking and Insurance 5. Taxation |
| Specialisations | Finance Marketing Human Resource Management Accounting |
| Internships | Practical Training in Accounting Firms or Corporates, Financial Institutions, or Business Consultancies |
| Assessments | Semester Examinations, Projects and Presentations, Internship Reports and Evaluations, and Practical Assessments (if any) |
List of Important BCom Syllabus and Subjects
Below listed are some BCom subjects that are available as a specialisation for regular BCom students. These are also available for BCom Hons students.
List of BCom Courses
- Accounting and Finance
- Banking and Insurance
- Financial Markets
- International Finance
- Bank Management
- Computer Applications
- E-Commerce
- Foreign Trade Management
- Investment Management
- Portfolio Management
- Taxation
- Marketing
- Office Management
- Corporate Secretaryship
- Logistics and Supply Chain Management
- Advertising
- Economics and Finance
- Statistics
- Actuarial Science
BCom Syllabus Year Wise
BCom subjects are typically divided year-wise to build a strong foundation in business knowledge. BCom core subjects include Financial Accounting, Economics, Business Law, Marketing, and Management in the initial years. With each semester, students dive deeper into areas like Cost Accounting, Corporate Accounting, Auditing, Taxation, and Financial Management. In the final year, specialised subjects such as Business Analytics, International Business, and Organisational Behavior may be offered. BCom course syllabus is uniformly segregated into 6 semesters having two semesters each year. Semester-wise syllabus of BCom is provided below:
BCom First Year Syllabus
The first-year BCom syllabus is given below in a tabular format:
| Bachelor of Commerce Syllabus - Semester 1 | |
|---|---|
| Financial Accounting | Business Economics |
| Business Mathematics | Business Organisation and Management |
| Environmental Studies | English Communication |
| Bachelor of Commerce Syllabus - Semester 2 | |
| Advanced Financial Accounting | Business Statistics |
| Business Law | Principles of Marketing |
| Organisational Behavior | Hindi/ Modern Indian Language |
| Fundamentals of Entrepreneurship | - |
In addition to these, some colleges also include the following subjects in the BCom 1st year Syllabus:
- Company Law
- Cost and Management Accounting
- E-Commerce
- Introduction to Marketing
The BCom first-year syllabus provides a foundational understanding of key business and commerce concepts. Students learn the basics of accounting, such as preparing financial statements, understanding the principles of accounting, and learning how to record financial transactions. From as early as their initial semester; subjects such as E-Commerce incorporate IT and digital skills. Some minor variations in subject names or sequencing across various colleges affiliated with the University may exist; however, the above list includes a selection of core and common BCom 1st year subjects according to current UGC curriculum norms.
BCom Second Year Syllabus
Find below the BCom 2nd year subjects from the table:
| Bachelor of Commerce Syllabus - Semester 3 | |
|---|---|
| Company Law | Computer Applications in Business |
| Income Tax Law and Practice | Hindi/ Modern Indian Language |
| Bachelor of Commerce Syllabus - Semester 4 | |
| Business Communications | Cost Accounting |
| Corporate Accounting | E-Commerce |
BCom Third Year Syllabus
Subjects studied in the BCom third year course are here:
| Bachelor of Commerce Syllabus - Semester 5 | |
|---|---|
| Principles of Microeconomics | Human Resource Management |
| Principles of Marketing | Indirect Tax Law |
| Fundamentals of Financial Management | Entrepreneurship |
| Auditing and Corporate Governance | - |
| Bachelor of Commerce Syllabus - Semester 6 | |
| Fundamentals of Investment | Computerised Accounting System |
| International Business | Banking and Insurance |
| Office Management and Secretarial Practice | Corporate Tax Planning |
| Consumer Protection | Indian Economy |
| Management Accounting | Personal Selling and Salesmanship |
Note: The BCom syllabus may differ from university to university.
BCom Core Subjects
The core BCom subjects are foundational courses that build essential knowledge and skills required for a career in business, finance, economics, accounting, and management. These subjects provide students with a deep understanding of the practical and theoretical aspects of commerce and its application in businesses.
BCom Core Subjects and Syllabus
The core subjects in a BCom program vary slightly depending on the specific university but here are the most common core subjects you can expect in most BCom courses:
| Subjects | Description |
|---|---|
| Financial Accounting | Financial Accounting is a vital topic within BCom Subjects that falls under the accounting umbrella, focusing on the analysis, reporting, and summarisation of financial transactions related to businesses. This includes the preparation of financial statements intended for public consumption. |
| Business Organisation and Management | When we mention BCom Subjects a business organisation means an entity formed for the function of doing commercial business. The form and administration of such entities are guided by a set of laws incorporating the principles of contract and exchange, property rights and incorporation. |
| Business Law | BCom's core subject, Business Law contains two key areas: regulation of commercial entities through corporate and partnership law, through agency and bankruptcy law as well as regulation of commercial transactions through contract and related areas of law. |
| Cost Accounting | This BCom subject comes under managerial accounting, and is an important aspect of the course. Its main task is to develop a detailed production cost analysis. It includes a diligent classification of variable costs gained at different production phases and fixed expenses like lease payments. |
| Business Mathematics and Statistics | The subject of business mathematics, especially the financial part of it, is all about profit and loss calculations. Ascertaining the price tag of a product by working through the calculation of profit, margin, cash discount, and trade discount is critical for businesses. Some commercial enterprises utilise business mathematics to let them manage and record their business operations efficiently. |
| Organisational Behavior | This subject refers to the study of how individuals, groups, and structures affect behaviour within an organisation. It focuses on learning, predicting, and managing human behaviour in an organizational setting to improve effectiveness, productivity, and overall organizational culture. |
| Company Law | In BCom subjects, Company Law plays a prominent role as it has become a crucial aspect of corporate legal procedures. This area involves the various aspects of administration, organisation or operations within organisations. Along with this, Studies of Competition Law will always be interconnected with this field. |
| Income Tax Law | The Income Tax Law, which is guided by the 1961 Income Tax Act, is a flagship course in BCom subjects. The study of Income Tax Law in BCom covers the 14 sections and 298 sub-sections of this section in a detailed manner. This subject constitutes the calculation of a taxpayer’s taxable income, the tax due on that income, the allowed appeals process, and the possible penalties for failure to pay taxes. |
| Corporate Accounting | Corporate Accounting is the basic content of BCom subjects, covering financial elements in business settings. This advocates a variety of financial services and transactions. |
| Principles of Marketing | Companies apply a core of marketing fundamentals, which are commonly known as the 4Ps or the 4P Marketing Framework, to come up with their marketing strategies. These four basic marketing principles—Product, Price, Place, and Promotion—are mutually supporting and they all collaborate as an integrated unit. They all collectively make up the Marketing Mix. |
| Computer Applications in Business | Computer applications in business BCom subject deals with the integration of computer technology into decision-making process and problem-solving processes. Students will master the skills associated with advanced word processing, spreadsheets, and presentation programs. This preparation hands off to them the know-how required to acquire the industry-level certifications. |
| Principles of Microeconomics | Human behaviour in economic or financial settings is known to be forecasted with a framework used as a foundation in microeconomics, and known as principles of microeconomics. These principles embody fundamental notions such as the law of supply and demand, trade-offs, and the quest for utility maximisation. In addition, businesses can also gain from microeconomics. |
| E-Commerce | Also known as Electronic Commerce, it is a crucial BCom subject in the syllabus. It refers to a form of purchasing and selling goods and services as well as transferring funds and data via electronic networks such as the Internet generally. This influence happens in different ways, such as business-to-business (B2B), business-to-consumer (B2C), consumer-to-consumer, and consumer-to-business transactions. |
| International Business | International business refers to any commercial activity conducted across international boundaries. Essentially, it entails the operations of a business that spans international borders, involving the exchange of goods or services between different countries. For further exploration, one can consider International Business Courses. |
| Fundamentals of Investment | Investment is the straightforward practice of acquiring assets with the expectation of their appreciation in value. These assets can encompass a broad spectrum, ranging from real estate, businesses, and houses to financial instruments like savings accounts or certificates of deposit (CDs) offered by banks or credit unions |
BCom Course Subjects
The table below provides the BCom syllabus along with the topics included under each subject.
| BCom Subjects | Topics Covered |
|---|---|
| Financial Accounting |
|
| Business Communication |
|
| Business Mathematics |
|
| Business Economics |
|
| Cost Accounting |
|
| Business Law |
|
| Business Statistics |
|
| Principles of Management |
|
| Income Tax |
|
| Financial Management |
|
| Corporate Accounting |
|
| Marketing Management |
|
| Business Environment |
|
| E-Commerce |
|
| International Business |
|
| Business Ethics and Corporate Social Responsibility |
|
| Financial Markets and Services |
|
| Project Work (or) Internship |
|
| Elective Subject 1 (Choose One) |
|
| Elective Subject 2 (Choose One) |
|
BCom Syllabus of Top Specialisations
In the BCom course, specialising in a specific area of business or finance helps to gain in-depth knowledge and skills in that field. BCom specialisations allow students to tailor their education toward a particular career path. Find here the Bcom specialisations and the subjects covered under them:
| BCom Specialisations | BCom Syllabus |
|---|---|
| BCom Accounting and Finance |
|
| BCom in Marketing |
|
| BCom in Applied Economics |
|
| BCom in International Business |
|
| BCom in Human Resource Management (HRM) |
|
| BCom in Banking and Finance |
|
| BCom Tourism and Travel Management |
|
| BCom in Banking and Insurance |
|
| BCom in Taxation |
|
| BCom in E-Commerce |
|
BCom Distance Education Syllabus
In India, BCom Distance Education courses offer a chance for individuals to get a university education even when they are not able to join usual classes at the campus. This could be due to their work commitments, living distance from universities or having responsibilities towards their family. Open universities and other institutions that provide courses by mail deliver these educational chances across the whole country.
The BCom Distance Syllabus covers various subjects like account finance, costing of keeping accounts, the study of the economy, ways to do marketing well, how to handle companies or groups and knowing about taxes. Students have choices among different extra subjects that let them tailor their education based on their interests and where they envision their work life ahead.
The following table indicates a sample outline of the BCom Distance Syllabus. The course content could essentially be different from one university or school to another providing the same course.
BCom Distance Education 1st Year Syllabus
Semester 1
| Subjects | Topics Covered |
|---|---|
| 1. Financial Accounting | Introduction to Accounting Principles Accounting Equations and Transactions Preparation of Financial Statements |
| 2. Business Communication | Basics of Communication Written Communication Skills Oral Communication and Presentation Skills |
| 3. Business Mathematics | Arithmetic and Algebraic Concepts Calculus and Differential Equations Statistics and Probability |
| 4. Business Economics | Microeconomics Principles Macroeconomic Concepts Economic Policies and Applications |
Semester 2
| Subjects | Topics Covered |
|---|---|
| 1. Cost Accounting | Cost Concepts and Classifications Cost-Volume-Profit Analysis Budgeting and Cost Control |
| 2. Business Law | Indian Contract Act and Sale of Goods Act Company Law and Consumer Protection Act |
| 3. Business Statistics | Descriptive Statistics and Data Presentation Inferential Statistics and Hypothesis Testing Regression Analysis and Time Series Analysis |
| 4. Principles of Management | Evolution of Management Thought Planning, Organising, and Controlling Leadership, Motivation, and Decision Making |
BCom Distance Education 2nd Year Syllabus
Semester 3
| Subjects | Topics Covered |
|---|---|
| 1. Income Tax | Income Tax Act and Provisions Income Computation and Deductions Tax Planning and Returns Filing |
| 2. Financial Management | Capital Budgeting and Risk Analysis Working Capital Management Sources of Finance and Dividend Policy |
| 3. Marketing Management | Marketing Mix and Market Segmentation Marketing Research and Consumer Behaviour Marketing Strategies and Brand Management |
Semester 4
| Subjects | Topics Covered |
|---|---|
| 1. Corporate Accounting | Accounting for Companies and Advanced Accounting Principles Preparation of Cash Flow Statements Accounting Standards and Consolidation |
| 2. Business Environment | Economic Reforms and Globalization Environmental and Legal Aspects of Business Ethics and Corporate Social Responsibility |
| 3. E-Commerce | Introduction to E-Commerce and E-Business E-Commerce Security and Payment Systems |
BCom Distance Education 3rd Year Syllabus
Semester 5
| Subjects | Topics Covered |
|---|---|
| 1. International Business | Introduction to International Business Global Trade Theories and International Marketing Multinational Corporations and Foreign Exchange Management |
| 2. Business Ethics and Corporate Social Responsibility | Ethics in Business and Corporate Governance CSR Practices and Sustainability Business Ethics in the Digital Age |
| 3. Elective Subject 1 (Choose One) | Options may include topics like: Financial Markets and Services Retail Management Entrepreneurship Development Tax Planning and Management |
Semester 6
| Subjects | Topics Covered |
|---|---|
| 1. Financial Markets and Services | Capital Markets and Financial Instruments Banking Operations and Risk Management Mutual Funds and Insurance Services |
| 2. Project Work (or) Internship | Practical application of knowledge gained throughout the program. May involve research, project report, or internship with a company. |
| 3. Elective Subject 2 (Choose One) | Options may include topics like: Investment Analysis and Portfolio Management Management of Information Systems International Finance Strategic Marketing Management |
However, please note that specific curriculum with regards to elective subjects may differ based on the university or institution offering the BCom Distance Education course. Students are invited to consult their university's curriculum for the most recent and accurate information.
BCom Entrance Exam Syllabus
Here's the BCom entrance exam syllabus which covers common subjects that are seen in most BCom entrance exams across India:
| Subjects | Topics Covered |
|---|---|
| 1. Quantitative Aptitude | Arithmetic: Number systems, Percentages, Profit and Loss, Simple and Compound Interest, Ratio and Proportion, Time, Speed, and Distance, Time and Work, Averages. Algebra: Basic algebraic identities, Linear equations, Quadratic equations, Polynomials, Arithmetic Progressions, Geometric Progressions. Geometry: Lines and angles, Triangles, Quadrilaterals, Circles, Mensuration. Data Interpretation: Tables, Pie charts, Bar graphs, Line graphs. |
| 2. General Awareness | Current Affairs: National and international news, sports, awards, and honours. Indian Economy: Basic economic concepts, Indian economic history, Economic Planning, Budget and Fiscal policy. General Knowledge: Geography, History, Science, Politics, Famous personalities. |
| 3. English Language | Reading Comprehension: Understanding passages and answering questions based on them. Grammar: Sentence correction, Error spotting, Synonyms, Antonyms, Vocabulary. Verbal Ability: Para-jumbles, Fill in the blanks, Analogies. |
| 4. Logical Reasoning | Deductive and Inductive Reasoning: Syllogisms, Coding-decoding, Blood relations, Number series, Data sufficiency. Analytical Reasoning: Puzzles, Seating arrangements, Directions, Logical puzzles. |
| 5. Accounting and Business Studies | Basic Accounting Principles: Concepts of debit and credit, Journal entries, Ledger, Trial balance. Business Environment: Business organisations, Economic policies, Trade and Commerce. Business Mathematics: Percentage, Interest, Ratio and Proportion, Profit and Loss. |
BCom Important Books
Below mentioned table provides some of the top B Com course books that are mostly preferred by students to clear their concepts and ace their exams:
| Subjects | Book Title | Author(s) |
|---|---|---|
| Financial Accounting | "Advanced Accountancy: Vol 1 & 2" | S. Chand & Co. - M.C. Shukla, T.S. Grewal, and S.C. Gupta |
| Business Communication | "Business Communication" | Pearson - Meenakshi Raman and Prakash Singh |
| Business Mathematics | "Business Mathematics" | Sultan Chand & Sons - D.C. Sancheti and V.K. Kapoor |
| Business Economics | "Microeconomics and Macroeconomics" | McGraw Hill Education - D.N. Dwivedi |
| Cost Accounting | "Cost Accounting: Principles and Practice" | Sultan Chand & Sons - B. M. Lall, N. Arora, and K. L. Narang |
| Business Law | "Business Law" | McGraw Hill Education - P. C. Tulsian and Bharat Tulsian |
| Business Statistics | "Business Statistics" | Pearson - N.P. Bali |
| Principles of Management | "Principles of Management" | Pearson - P. C. Tripathi and P. N. Reddy |
| Income Tax | "Income Tax Law and Practice" | Bharat Law House - Dr. V. K. Singhania and Dr. Monica Singhania |
| Financial Management | "Financial Management: Principles and Applications" | Pearson - Prasanna Chandra |
| Marketing Management | "Marketing Management" | Pearson - Philip Kotler and Kevin Lane Keller |
| Human Resource Management | "Human Resource Management" | McGraw Hill Education - Gary Dessler |
| Economics | "Indian Economy" | McGraw Hill Education - Ramesh Singh |
| Information Technology | "Business Data Processing" | Sultan Chand & Sons - Sudhir Andrews |
| Banking and Insurance | "Banking and Insurance" | S. Chand & Co. - N. S. Toor and Arundeep Toor |
| International Business | "International Business: Text and Cases" | Pearson - Francis Cherunilam and Sumati Varma |
| Supply Chain Management | "Supply Chain Management" | McGraw Hill Education - Sunil Chopra and Peter Meindl |
| Taxation | "Indirect Tax Laws" | Taxmann - V. S. Datey and N.S. Zad |
FAQs about BCom Syllabus
Is BCom Syllabus difficult?
No, a regular BCom syllabus isn’t tough at all. Mostly, a regular BCom course encompasses theory based major BCom subjects like Economics, Accounting, Business Law, Business Maths, etc. which aren’t tough to crack. A student with an average learning capacity will be easily able to understand all the topics entailed and also be able to pass the semester exams each year with proper learning and practice.
Is BCom now a 4-year degree?
No, BCom is still a 3-year undergraduate degree course in India that teaches candidates all about Commerce, Accounting, Finance, Economics, Taxation, and Auditing. Only a distance BCom degree can be of 4 years duration if a candidate decides to do it that way.
Which type of BCom is best?
Some of the most in-demand types of BCom courses in 2024 are BCom in Banking & Insurance, BCom in Economics, BCom in Finance, BCom in E-Commerce, BCom in Computer Applications, BCom in Financial Markets, etc. Make sure to choose from these specialisations to soar your professional career to new heights along with an excellent starting annual pay package.
Can I complete BCom in 1 year?
No, you cannot complete a BCom degree course in just one year. Whether you decide to do your BCom through a regular mode or via distance learning, you have to at least devote 3 years to complete the course and achieve your degree. However, distance BCom courses get some flexibility in terms of maximum duration of course completion which is up to 5 years.
What are BCom 1st year books?
Some of the most popular BCom 1st year books are: Financial Accounting - M.C. Shukla, T.S. Grewal, S.C. Gupta, Business Law - M.C. Kuchhal & Vivek Kuchhal, Business Statistics by R. K. Datta, Business Communication by Pooja Khanna, etc. Now these recommended books are strictly based on BCom 1st year Syllabus which includes the aforementioned subjects.
What are BCom Subjects for 2nd year?
BCom subjects for 2nd year incorporate major topics like Corporate Accounting, how banks work in India, mathematics for business, basics of checking financial reports, managing marketing activities, economics related to business operations and industry laws. Also included are principles of accounting for costs and management purposes as well as basic knowledge about income tax rules for businesses. There is also Business Statistics and a beginner's look at Financial Services offered by companies. However, these subjects might change based on different universities or what special area the student decides to focus on.
What is the BCom Subjects list?
In the BCom Subjects list, you find many different topics that teach about Economics, Accounting, and how to manage a business. BCom Subjects list often includes these major topics that students study: Financial Accounting, Business Economics, laws related to business activities, how to market things effectively, checking company accounts in detail and managing people at work. Moreover, universities and courses might have different BCom syllabuses that include specialised subjects such as e-commerce, Corporate Accounting, International Business, and Tourism Management.
What are BCom General Subjects?
BCom general subjects offer a wide base in commerce and the basics of business. It usually includes learning about accounting, how businesses are organised, economics, statistics for business use, rules that apply to businesses and improving communication abilities. These BCom general subjects give students a solid grasp of fundamental business tasks and prepare them for different commercial jobs or more education.
What are BCom subjects for 1st year?
BCom Subjects for 1st year incorporate at least 12 - 15 subjects spread across two semesters. These subjects teach the basics of business, accounting, business maths, etc. and include important subjects like Business Organisation & Management, Financial Accounting, English Language, Business Law, Business Mathematics & Statistics, Basics of Economics, etc.
What are BCom Subjects?
BCom Subjects are divided into six semesters and span 3 years. Each semester contains at least 5 - 7 subjects. BCom Syllabus encompasses important BCom Subjects like Business Organisation & Management, Business Mathematics, Environmental Studies, Corporate Accounting, Business Law, Company Law, E-Commerce, etc.
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