BCom Subjects 1st Year, 2nd Year, Honours, Syllabus, General, Semester wise, Books

BCom Subjects- The BCom syllabus covers topics like accounting, corporate tax, financial law, economics, and so on. There is an internal assessment of 20 marks and an external examination of 80 marks for each BCom subject, totaling 100 marks. Over the course of three years, B.Com. courses are divided into six semesters.

The BCom courses are divided into four sections: foundation courses, core courses, elective courses, and projects. Each year, candidates are required to take one elective course, such as English, Economics, or Philosophy, in addition to four core courses that cover accounting, banking, finance, and other topics. The elective list for the B.Com. course includes topics like portfolio management, financial risk management, and international finance and technology related to the banking sector.

BCom Subjects

B Com (Hons) and B Com General include accounting, business organization, mathematics, business administration including business mathematics, business mathematics, economics, statistics, business administration, financial accounting, clerical and secretarial work, accounting, commerce, cost Includes subjects such as calculations. Business Administration, Commercial Law, Fundamentals of Auditing, Accounting and Taxation.

BCom Subjects Under the GOI, the Ministry of Education looks forward to accepting a choice-based system, according to BCom Subjects. Students can study selected subjects in the BCom curriculum at their own pace. BCom subjects are the most in-demand areas after the 12th trade, and AISHE reports that more than 900,000 students have taken her BCom course after class 12.

BCom Subjects

BCom Subjects Details

Full Form Bachelor of Commerce
BCom Duration 3 Years
BCom Admission Process Entrance exam or Direct Admission
BCom Eligibility Pass class 12 in any subject
BCom Top Colleges Delhi University, Calcutta University, Mumbai University
Category Syllabus
Official site Click here

BCom Hons Subject List

BCom or Bachelor of Commerce is a 3 year graduation program, where candidates explore a variety of commerce subjects including Business Statistics, Financial Accounting, Microeconomics, Macro Economics, Business Mathematics, etc. Check out the BCom syllabus semester and year wise in detail, in the below sections.

Business Organization & Management

It deals with the administration of business law, taxes, rights, establishment, liability, partnerships and more. Concepts related to corporate governance.

Financial Accounting

This course provides knowledge of financial accounting, income statements, cash flow, statement keeping and preparation, and how to read and prepare an organization’s balance sheet.

Micro Economics

It studies the decision and forecasting principles of how people behave and make decisions in specific economic or financial situations, with a focus on supply and demand.

Business Law

It covers various types of business law studies, including company formation, contract law, intellectual property law, and contract law.

Business Statistics

Determining probabilities using examination of business data represented in graphs, charts, or other forms, data analysis tools, and statistics.

Also Check- GCET Syllabus 2023 Download

Fundamental of Computer & Information System

It covers the study of basic concepts in computer science and its applications, as well as topics related to information security and how it can help your business.

See also  Oshin Brar Wiki, Biography, Age, height, Weight, Husband, Boyfriend, Family, Net Worth, Current Affairs

Corporate Laws

Learn the laws and regulations related to business and businesses. Various laws related to company establishment, finance, etc.

Business Mathematics

Provides knowledge of some of the mathematics used in accounting, sales forecasting, business statistics, and financial analysis.

Income – Tax Law & Practice

Learn the different types of income tax law or direct law, its sections and articles, what the penalties are, tax liability, and more.

Macro Economics

Economics focuses on the behavior, performance, decision-making, and structure of the economy as a whole, and how to read changes in things like inflation, interest and exchange rates, and economic performance.

Check Also- UPPSC LT Grade Teacher Syllabus

Principles of Marketing

Study marketing principles, how to put them into practice, and key strategies and decisions for effective marketing.

Indirect Tax

Various indirect taxes, excise tax, value added tax payable (VAT), study of various sections and items of indirect taxes.

Corporate Accounting

It deals with the study of the accounts of companies and organizations, the preparation of cash flow statements, financial analysis and their interpretation.

Cost Accounting

Examining records, researching and analyzing how much a company spends, keeping records of cost accounting, etc.

Human Resource Management

This subject imparts the knowledge and skills to train and lead teams to increase productivity, recruit, mentor and organize employees.

Indian Economy – Performance and Policies

A study of the Indian economy based on agriculture, industry, crafts and other services with various policies such as industrial, trade, monetary and fiscal policies. Forensic Accounting and Fraud Detection Course.

Click Here- SMIT Syllabus 2023 Download

Management Accounting

It focuses on various processes and management accounting techniques for reporting on business operations, planning, decision-making, analysis, and interpretation of management accounting.

Financial Management

Learn financial principles, risk and management, critical investment decisions and financial risk management, and how to maximize your wealth.


This is a study of how products are bought and sold on electronic and online platforms, various concepts such as business-to-consumer (B2C), consumer-to-consumer, and business-to-business (B2B).


It deals with examining how accounts are viewed and audited, accounting principles, how audit records are prepared, and what types of audits exist.

International Business

Study international trade and economics, commodities, legal and technical services, ethics and planning for international business development.

Financial Markets, Institutions and Financial Services

Covers research on financial planning, billing and services, tax returns, various currencies, drafts and checks.

Governance, Ethics & Social Responsibility of Business

Learn the different duties, ethics associated with doing business, the responsibilities required, and the government rights and taxes imposed on businesses.

Business Communication

It deals with the organization and development of business communication and the study of interacting with others for effective business purposes.

Entrepreneurship and Small Business

It offers research on how to start a small business and the development of entrepreneurship, as well as the principles of designing, starting, and running a business.

Check Also:-  TS Police Constable Syllabus 2023

Bcom General Subject


We study various concepts in accounting, reporting, measurement and banking, learn about fraud and work on managing budgets.

Financial Systems

Understanding of concepts and issues related to finance, currency exchange, types of financial systems, etc.


About taxes, you will learn how to tax corporations, types, legal rights and penalties related to taxation.

Business Management

This course covers business management concepts and teaches the specific key skills needed to effectively run a business.

Financial Accounting

Learn how to manage and maintain financial accounts, create reports, and analyze financial statements.

Business Economics

This course imparts knowledge on topics such as analysis of firms using quantitative methods and economic theory, as well as cost and production, and profit maximization.

Company Law

Find out about various laws and rights of companies, corporations, organizations, etc., penalties and regulations related to corporate law.

Cost Accounting

It deals with records research, accounting auditing and analysis methods, expense accounting record keeping, and expenses incurred by businesses.

See also  Login for Ceton WiFi Router


Information Technology deals with the study of modern technologies and computer science and their use and application in the commercial field.


Learn basic concepts about marketing, strategy, and the use of technology and how to promote and sell your products to maximize your profits.

Financial Economics

It is a branch of economics focused on the analysis of financial markets, corporate sector issues, capital budgeting concepts, and reading and understanding portfolios.

Management and Information Systems

The Management and Information Systems degree focuses on decision-making, control analysis, information visualization, and the study of technology, people, and information for maximum benefit.


It focuses on the study of account audits and audits, preparation of audit documentation, accounting principles, and types of audits.

Organizational Management

Engaged in researching how to organize people, optimize employees to maximize profits, and achieve goals.

Check Also:- Rajasthan PTET Syllabus 2023

BCom 1st Year Syllabus

BCom’s first-year curriculum consists of two semesters, Semester-I and Semester-II. Both semesters have almost the same curriculum, but in Semester II, the subjects are deeper. First-year BCom courses consist of environmental studies, financial accounting, business organization and management, business informatics (Income ), principles of microeconomics, planning new businesses, and more.

Semester 1 Semester 2
Environmental Studies Business Law
Financial Accounting Language: English/Hindi/Modern Indian Language
Business Organisation and Management Business Mathematics and Statistics
English Language Hindi/ Modern Indian Language

BCom Semester I Subjects

  • Environmental Studies: Environmental Studies is a BCom subject that studies the sciences, economics, economics, and humanities that solve fundamental environmental problems.
  • Financial Accounting: Financial Accounting is a highly useful subject in BCom Subjects, the branch of accounting that deals with the analysis, reporting, and summarization of financial transactions relating to businesses. This includes preparing financial statements that are available to the public.
  • Business Organisation and Management: ABCom subject business organization is an entity established for the purpose of carrying on a commercial enterprise. This type of organization and its administration are based on a legal system governing contracts and exchanges, property rights, and incorporation.

BCom Semester II Subjects

  • Business Law:TheBCom course in Business Law combines two disciplines.
    Regulation of commercial enterprises through corporate law, partnership law, agency law, bankruptcy law, and regulation of trade through contract law and related fields.
  • Business Mathematics and Statistics: Businessmath is always about profit and loss. Calculating a product’s profit, margin, cash discount, and trade rebate determines its cost. Trading companies use business mathematics to control and record their business activities.

Check Also:- CUEE Syllabus 2023

BCom 2nd Year Syllabus

BCom’s second-year syllabus covers the basics of corporate law, the governing elements of banking and financial systems, and the basics of cost accounting.

In the 4th semester, the syllabus is divided into his two parts, Group A and Group B. Group A has 7 compulsory subjects and Group B has 2 compulsory subjects.

Semester 3 Semester 4
Company Law Business Communication (English/Hindi)
Income Tax Law and Practice Corporate Accounting
Hindi/ Modern Indian Language Cost Accounting
Computer Applications in Business E-Commerce

BCom Semester III Subjects

  • Company Law: The BCom subject Corporate Law is an important part of the corporate law environment. It deals with the management, structure, administration and conduct of business of the enterprise.
  • Income Tax Law: The Income Tax Act, 1961 is the law to levy and collect income tax in India. It entered into force on April 1, 1962. Income Tax Law is one of the most important subjects in BCom subjects. This is divided into 14 sections and 298 sections. It helps determine a taxpayer’s taxable income, tax liability, appeals, and penalties.
  • Computer Applications in Business: The Business Computer Application of the BCom course focuses on integrating computer technology with decision-making and problem-solving skills. Students learn advanced word processing, spreadsheet, and presentation software and prepare for industry-standard certifications.

BCom Semester IV Subjects

  • Corporate Accounting: The BCom course Business Accounting deals with aspects of the economy related to money. It can contain almost anything.
  • Cost Accounting: Costing of BCom items is a form of corporate accounting. It aims to understand a company’s total cost of production by evaluating both variable costs and fixed costs such as lease payments at each stage of production.
  • E-Commerce: E-commerce is electronic commerce. This includes the buying and selling of goods and services, and the transfer of funds and data over electronic networks (primarily the Internet). These commerce transactions are either business-to-business (B2B), business-to-consumer (B2C), consumer-to-consumer, or consumer-to-business.
See also  Fire Boltt Topaz Smartwatch Price In India 2023, Full Specifications, Features, Reviews, How To Buy Online?

Check Also:- CEE AMPAI Syllabus 2023

BCom 3rd Year Syllabus

There are a total of four subjects in the BCom V Semester. Of these, 5 subjects are common subjects, and 6 subjects are selected from 4 subjects.

There are 6 subjects in all 6 semesters. Of these, 5 subjects are general subjects and 6 subjects are selected from 4 elective subjects. Accountancy has an Advanced Accountancy Paper-I and International Economics is an economics subject.

Semester 5 Semester 6
Human Resource Management Corporate Tax Planning
Principles of Marketing Banking and Insurance
Auditing and Corporate Governance Management Accounting
Fundamentals of Financial Management Computerised Accounting System
Indirect Tax Law International Business
Entrepreneurship Office Management and Secretarial Practice
Principles of Micro Economics Fundamentals of Investment
Consumer Protection
Personal Selling and Salesmanship
Indian Economy

BCom Semester V Subjects

  • Principles of Marketing: Businesses develop their marketing strategy using four principles of marketing known as the 4Ps or 4P Marketing Matrix. These four key marketing principles of product, price and location, and advertising are interrelated and work in tandem. Collectively, these are called the marketing mix.
  • Principles of Micro Economics: This BCom topic is a set of basic principles used in microeconomics to predict how people will behave in situations involving financial or economic transactions. These principles include the law of supply and demand, opportunity cost, and utility maximization. Companies can also benefit from microeconomics.

BCom Semester VI Subjects

  • International Business: International business is any business that does business across borders. It is basically a business that operates across borders. Selling goods or services between countries.
  • Fundamentals of Investment: Investing is simply the act of buying an asset that you believe will appreciate in value. You can invest money in homes, businesses, real estate, or bank/credit union savings or CDs.

Check Also:- AMUEEE Syllabus 2023

BCom Syllabus List of Electives

The BCom syllabus contains a list of core courses and also elective courses. BCom’s courses consist of a variety of electives that students can choose from. Below is a list of BCom syllabus electives.

  • Accelerated Mathematics: Accelerated Mathematics is an advanced mathematics course covering mathematical concepts from preschool mathematics to calculus.
  • Enterprise Resource Planning: Subjects deal with the study of day-to-day business activities such as risk management, supply chain management, and accounting.
  • Financial Risk Management (FRM): A study of categories of financial risk and how to control and manage financial risk.
  • Understanding Consumer Behavior: This theme helps students understand how customers feel, think, and anticipate their behavior.
  • Portfolio Management: This topic helps students understand how customers feel, think, and anticipate behavior.
  • International Finance: Learn about international currency and financial transactions, foreign investment, exchange rates, and the importance of international finance.
  • Technology Related to Banking Sector: It studies banking concepts in finance, risk, and business using technologies such as AI, cloud computing, robotics, and cybersecurity.
  • Intellectual Property Law: Research the laws regarding the rights of owners and creators of works, music and other inventions and protect them through copyright law.
  • Management Science: It is the study of statistical analysis, management consulting, and economics with the help of people’s ability to solve problems and make decisions.
  • Tourism Management and Marketing: In this field, we study the concepts of economics, management and finance from the concepts of tourism and marketing.
  • Supply Chain Management: The subject teaches knowledge and skills related to the entire process of production and the flow of goods in the market (from raw materials to product sales).

Check Also:- UP Police Syllabus 2023

BCom Books

BCom books are very important in BCom courses. Students who read good his BCom books have better numeracy and clearer concepts. The following books are written by leading BCom course authors and cover all important aspects of the BCom curriculum.

BCom 1st Year Books

BCom Subject Book Name
Financial Accounting-I Accounting: Text and Cases by Robert N Anthony, David Hawkins, Kenneth A. Merchant
Business Law Business Law by M.C. Kuchhal, and Vivek Kuchhal
Company Law Modern Indian Company Law by MC Kuchhal
Business economics Principles of Macroeconomics by Mankiw, N. Gregory
Auditing Auditing Principles and Practice by Ravinder Kumar and Virender Sharma
Taxation Students’ Guide to Income Tax by Singhania, Vinod K. and Monica Singhania
Statistics Mathematics for Business and Social Sciences by Mizrahi and John Sullivan

Related Post:- 

SSLC Model Question Paper 2023 

SSC MTS Syllabus 2023

AP Grama Sachivalayam Syllabus 2023

REVA EET Syllabus 2023

Leave a Comment