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 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.
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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.
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.
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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.
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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.
E-Commerce
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).
Auditing
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.
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Bcom General Subject
Accounting
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.
Taxation
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.
IT
Information Technology deals with the study of modern technologies and computer science and their use and application in the commercial field.
Marketing
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.
Auditing
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.
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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.
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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.
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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.
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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).
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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 |
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