B.Com Cooperation Syllabus and Subjects

Duration: 3 Years
Avg Fees: ₹3K - 1 LPA
Kripal Thapa
Kripal Thapa

Updated on - Jul 4, 2023



BCom Cooperation subjects is a three year long undergraduate programme that deals with management of co-operative enterprise, managing a business, and voluntary sector organizations etc. The B.Com Co-operation course also aims to prepare students towards entrepreneurship and competing for the co-operative opportunities in the industry. 

 The B.Com Cooperation job scope is extensive, ranging in both private and public sectors. Candidates have many job roles such as Business Analysts, BookKeeper, Entrepreneurship, Financial Analyst, Investment Analysts, etc.

Table of Contents

B.Com Cooperation Subjects

B.Com Cooperation subjects cover important topics that imparts candidates with relevant skills and knowledge that is required to manage and run a cooperative society or institution. The Bcom cooperation is divided into two parts: core and electives which are listed beliw:

B.Com Co-operation Core Subjects

The core BCom Cooperation subjects list is given below. 

  • Quantitative Techniques for Business
  • Theory and Development of Co-operation
  •  Business Organisation
  • Marketing Management
  •  English 
  • Co-operative Finance and Banking
  • General and Co-operative Accounts
  • Producers’ Cooperatives 
  • Cooperative Management
  • Management Accounting
  • Cooperative Accounting and Audit
  • Cooperative Production Trading and Services
  • Cost Accounting
  • Cooperative Credit and Banking
  • Theory and Practice of Banking
  • Cooperation Theory and Development

B.Com Co-operation Elective Subjects

The BCom Cooperation subjects offer electives which can be chosen by the candidates. Some of the elective subjects are as follows:

  • Environmental Studies
  • Soft Skills
  • Computer Applications to Co-operatives
  • Office Management and Secretarial Practice
  • Mathematics I Elements of Econometrics
  • Value Education General Awareness
  • Office Automation
  • SHG Management
  • Computer and Internet
  • Consumerism 
  • E-Banking Practices
  • Entrepreneurial Development
  • Salesmanship

BCom Cooperation Subjects in Detail

BCom Cooperation subjects focuses on candidates gaining skills required in the management and maintainence of commercial aspects of cooperative institutes. Listed below are some of the subjects in detail:

BCom Cooperation Subjects Topics Covered
General and Cooperative Accounts Book Keeping , Objects, Double entry, Journal, Subsidiary records, Ledger Postings and balancing, Bank Reconciliation Statement.
Co-Operative Finance and Banking Co-operative Credit, Evaluation and structure of Co-operative Credit, Movement in India, Rural and Urban, Agricultural and nonagricultural, RRB, Commercial Banks, RBI, NABARD.
Business Organisation Forms of Business Organizations , Sole Trader, Partnership Firm, Joint Hindu Family Firm, Joint Stock Companies, Co-operative Undertakings, Public Utilities, Public Enterprises.
Producers Cooperatives Co-operative processing societies, Factors needed to organize them, Working of various types of processing societies, Fruit processing societies, Role of NCDC, Role of warehousing. 
Co-Operative Management and Administration Co-operative management, Democratic control, Functional areas of management in co-operatives, Evaluation of performance of cooperatives, Cooperative Administration.

Semester Wise B.Com Cooperation Syllabus

The BCom Cooperation syllabus is designed to ensure that the students have access to all the vital information about cooperative institutions they need. In the the table below are the BCom Cooperation subjects list as semester-wise: 

B.Com Co-operation First Year Syllabus

The B.Com Cooperation subjects from the first-year syllabus are detailed below:

Semester I

Semester II

 Financial Accounting I

Financial Accounting II

Business Organisation 

Co-operative Finance and Banking

Office Management and Secretarial Practice

Cooperation Theory and Development

Environmental Science

Business Regulatory Framework


General and Co-operative Accounts


Mathematics I- Elements of Econometrics

B.Com Co-operation Second Year Syllabus

The BCom Cooperation subjects from the second year syllabus are detailed below:

Semester III

Semester IV

Quantitative Techniques for Business- I

Quantitative Techniques for Business- II

Financial Markets and Operations 

Entrepreneurship Development and Project Management 

Producers’ Cooperatives

Cooperative Production Trading and Services

Theory and Practice of Banking

Co-operation- Management of Co-operative Enterprises

Office Automation

Principles of Management

Marketing Management 

Cost Accounting

B.Com Co-operation Third Year Syllabus

The B.Com Cooperation subjects from the third-year syllabus are detailed below:

Semester V

Semester VI

Financial Management 

Advertisement and Sales Management

General and Cooperative Audit

Business Laws for Co-operatives

Introduction to Marketing

Business Law

Co-operation- Co-operative Legal System 

Management Accounting 

Banking Theory, Law and Practice 

Co-operative Entrepreneurship Development

E-Banking Practices

Co-operation-Co-operative Legal System

Institutional Visit

Project Work / Internship training

B.Com Cooperation Course Structure

BCom Cooperation subjects are well-structured and include core and elective subjects. The aspirants can choose electives based on their interest and the research-based projects at the end of the last year. The following points represent the important components of the BCom Cooperation course curriculum:

  • VI Semesters
  • Core Subjects
  • Elective Subjects
  • Research Project
  • Internships or Work placements

B.Com Co-Operation Teaching Methodology and Techniques

B.Com Cooperation encompasses different teaching methods. Besides traditional lecture-based training, the students are trained to aid in various labs, group projects, and other action-based learning methods. Given below are some of the learning methodologies are:

  • Traditional Classroom-Based Teaching
  • Work Placement
  • Seminars
  • Institution Visits
  • Group Discussion
  • Internships
  • Research Papers

B.Com Co-Operation Projects

Students taking BCom Cooperation are encouraged to conduct research as part of their dissertation when the semester is complete. The research project provides the students with knowledge that they can use if they choose to continue higher education. These are a few of the BCom Cooperation projects:

  • Analysis of consumer patterns and experience.
  • Investigating the prospects and financial status of E-commerce in rural areas.
  • Investigating the efficiency of management systems.
  • Analysis of the impacts of GST

B.Com Co-Operation Reference Books

B.Com Co-Operation textbooks can be found online by students. Listed below are some such books:


Author Name

Financial Accounting: For B.Com

 S.N. Maheshwari and S.K. Maheshwari

Accounting on 3rd. Revised Ed. Effective Techniques for Decision Making

  S. Jayapandian

Cost Accounting: Theory & Practice, 3rd Ed.

 Nirmal Gupta, Chhavi Sharma

 Fundamentals of Management Accounting


B.Com Co-operation Fee Structure


What are the subjects in BCom cooperation?

The BCom Cooperation subjects consists of: Financial Accounting, Cooperative Law, Cooperative Production Trading and services, Cost Accounting, etc.

Is BCom cooperation better than BCom finance?

No, B.Com Finance has a wider scope than BCom Cooperation, as the latter provides skills required in the management of cooperative institutions and allied enterprise.

Which course is best after B.Com cooperation?

Some courses that are good option after BCom Cooperation are: MCom, B.Ed, MBA, CA, BAT, CMA.

What are the benefits of BCom cooperation?

After B.Com Cooperation, students can get jobs in various Business Consultancies /agencies, Educational Institutes, etc.

See Various B.Com Co-operation Colleges in India

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