BCom Subjects List: Semester Wise Syllabus, Core & Electives

Duration: 3 Years
Avg Fees: INR 1,000-3,00,000 Per Year
Sakshi Chaudhary
Sakshi Chaudhary

Updated on - Mar 23, 2024

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The BCom syllabus spans 3 years and is strategically divided into six semesters. The B.Com syllabus comprises core and elective subjects. The B.Com subjects offer a range of topics from Accounting, Business Economics, Business Law, Business Mathematics and Statistics, Financial Management, Marketing Management, and more. The B.Com syllabus pdf of top colleges in India can be accessed from their official websites.

B.Com 1st year subjects include foundational courses in financial accounting, economics, corporate accounting, laws, and economics, whereas, the 2nd year subjects delve into advanced topics such as income-tax, HR, business statistics-mathematics, economy, etc. B.Com 3rd year subjects cover topics like marketing, financial management, auditing, tax laws and discipline-specific subjects.

B.Com course helps graduates obtain industry-relevant knowledge and career expertise. The course provides them with a variety of career options in both the public and private sectors, with positions like bank manager, accountant, finance specialist, etc.

Table of Contents

B.Com Subjects List - Core & Electives

B.Com subjects comprise important topics related to commerce and accounting. B.Com general subjects are mainly based on accounting, banking economics, and all the necessary topics related to commerce and business. B.Com syllabus subjects are generally divided into two categories such as core and elective subjects. 

Core BCom Subjects

Given below are the core B.Com subjects along with topics covered in each subject:

Core Subjects

Topics Covered

Financial Accounting

Theoretical Framework, Accounting Process, Computerised Accounting Systems, Business Income, Final Accounts, Accounting for Hire-Purchase and Installment Systems, Consignment, and Joint Venture.

Business Law

The Indian Contract Act, 1872: General Principles of Contract, The Indian Contract Act, 1872: Specific Contracts, The Sale of Goods Act, 1930, Partnership Laws.

Business Mathematics and Statistics

Matrices, Differential Calculus, Basic Mathematics of Finance, Uni-variate Analysis, Bi-variate Analysis, Time-based Data: Index Numbers and Time-Series Analysis.

Company Law

Documents, Management, Dividends, Accounts, Audit, Winding Up, Insider-Trading, Whistle-Blowing.

Income Tax Law and Practice

Computation of Income under different heads, Computation of Total Income and Tax Liability, Preparation of Return of Income.

Computer Application in Business

Word Processing, Preparing Presentations, Spreadsheet and its Business Applications, Creating Business Spreadsheet.

Marketing Principles

Marketing Concepts, Market Research, Consumer Behavior, Product Management, Promotion, Pricing

Auditing and Corporate Governance

Auditing Standards, Internal Control, Corporate Governance Principles, Audit Reports, Ethics in Auditing

Management Principles and Application

Planning, Organizing, Leading, Controlling, Decision-Making, Organizational Structure

Human Resource Management

Recruitment, Training and Development, Performance Appraisal, Employee Relations, HR Policies

Cost Accounting

Cost Concepts, Costing Methods, Budgeting, Variance Analysis, Cost-Volume-Profit Analysis

Business Communication

Written and Oral Communication, Business Correspondence, Presentation Skills

Micro and Macro Economic Principles

Supply and Demand, Market Structures, National Income, Monetary and Fiscal Policy

Environmental Studies

Environmental Issues, Sustainable Development, Corporate Social Responsibility

Corporate Accounting

Corporate Financial Statements, Mergers and Acquisitions, Share Capital, Dividends

Fundamentals of Financial Management

Financial Planning, Capital Budgeting, Working Capital Management, Financial Analysis

B.Com Electives Subjects

Listed below are some of the elective subjects along with topics covered in each:

Elective Subjects

Topics Covered

E-Commerce

Online Business Models, E-Marketing, Digital Transactions, Cybersecurity, E-Commerce Regulations, Supply Chain in E-Commerce

Advanced Entrepreneurship

Business Planning, Start-up Management, Innovation, Funding Strategies, Small Business Operations, Entrepreneurial Marketing

Advertising

Advertising Strategies, Creative Development, Media Planning, Consumer Behavior, Brand Management, Digital Advertising

Banking and Insurance

Banking Operations, Risk Management, Insurance Principles, Financial Products, Regulatory Compliance, Investment Banking

Computerised Accounting Systems

Software Applications, Database Management, Cloud Accounting, Automated Financial Reporting, Security in Accounting Systems

Indirect Tax Law

Goods and Services Tax (GST), Value Added Tax (VAT), Service Tax, Customs Duty, Indirect Tax Compliance, Tax Planning

Consumer Protection

Consumer Rights, Legal Framework, Product Liability, Consumer Advocacy, Dispute Resolution, Ethical Marketing

Indian Economy

Economic Policies, Fiscal and Monetary Policy, Economic Development, Agriculture, Industrialization, Economic Reforms

Industrial Law

Labor Laws, Employment Contracts, Industrial Disputes, Occupational Health and Safety, Workers' Rights, Collective Bargaining

Corporate Tax Planning

Tax Strategies for Corporations, Tax Compliance, Tax Credits and Incentives, Transfer Pricing, Corporate Restructuring

International Business

Global Business Strategies, Cross-Cultural Management, Export-Import Procedures, International Market Entry, Globalization Impact

Investment Fundamentals

Portfolio Management, Stock and Bond Markets, Risk Analysis, Investment Strategies, Financial Instruments, Diversification

Financial Markets, Institutions and Financial Services

Stock Exchanges, Banking Systems, Financial Intermediaries, Mutual Funds, Insurance Services, Regulatory Environment

Business Tax Procedures and Management

Income Tax Procedures, Business Tax Planning, Tax Compliance, Taxation of Business Entities, Tax Dispute Resolution

Also, Check: BCom Fees in India

Semester-Wise BCom Syllabus

The BCom syllabus is designed to ensure that the students have access to all the vital information they need. The curriculum for the course is divided into three parts: foundation, core and electives, projects. The table below represents the general outline of the B.Com general subjects list as semester-wise:

B Com Syllabus First Year

B.Com 1st year syllabus focuses on fundamental concepts of commerce and business studies. Students can download B.Com syllabus 1st year pdf from the respective university website to know more about the syllabus.

The B.Com 1st semester syllabus and the 2nd semester syllabus are detailed in the table below:

Semester I

Semester II

Environmental Studies

Business Communication (Language- English/Hindi/MIL)

Financial Accounting

Corporate Accounting

Business Law

Corporate Laws

Micro Economics

Macro Economics

B.Com Syllabus Second Year 

B.Com 2nd year syllabus covers aspects related to foundation in financial reporting, measures of central tendency, probability, types of companies and laws, recruitment, selection, and training practices, etc. The table below details the B.Com 2nd year subjects:

Semester III

Semester IV

Human Resource Management

Cost Accounting

Income-Tax Law and Practice

Computer Applications in Business

Management Principles and Applications

Business Mathematics

Business Statistics

Entrepreneurship Fundamentals

B.Com 2nd Year Practical Subjects

The B.Com subjects have practicals that are offered in the 2nd year. Below are practical subjects list:

  • Income Tax Law and Practice
  • Computer Applications in Business
  • Cost Accounting
  • Corporate Accounting

B.Com Syllabus Third Year 

B.Com 3rd year syllabus is focused on covering advanced specialization topics related to consolidation of financial statements, activity-based costing, venture capital and business plan, marketing metrics, etc. The table below depicts the BCom 3rd year subjects:

Semester V

Semester VI

Principles of Marketing

Auditing and Corporate Governance

Fundamentals of Financial Management

Tax Laws

Discipline-Specific Elective 1

Discipline-Specific Elective 3

Discipline-Specific Elective 2

Discipline-Specific Elective 4

Summer Internship

Project Work

Discipline-Specific Elective 1 and 2

Discipline Specific Elective 3 and 4

  • Indirect Tax Law
  • Corporate Tax Planning
  • Advertising
  • Banking and Insurance
  • Computerized Accounting System
  • Financial Markets, Institutions and Financial Services
  • Fundamentals of Investment
  • Consumer Affairs and Customer Care
  • Business Tax Procedures and Management
  • International Business
  • Industrial Relations and Labour Laws
  • Advanced Entrepreneurship

Specialisation Wise BCom Syllabus

B.Com course is a three-year-long undergraduate course that helps students to learn about the core areas of commerce and finance and offers several specializations related to the field. Given below is the B.Com subject list for various specialization courses.

BCom Specialization

B.Com Subjects Covered

BCom Taxation

  • Auditing
  • Cost Accounting
  • Accounting For Managerial Decisions
  • Financial Risk Management (FRM)
  • Direct Tax Laws
  • Indirect Tax Law
  • GST (Goods and Services Tax)
  • Income Tax Planning
  • Taxation of E-commerce

BCom Accounting and Finance

  • Auditing
  • Cost Accounting
  • Accounting For Managerial Decisions
  • Financial Risk Management (FRM)
  • International Finance.
  • Technology Related to Banking Sector.
  • Financial Systems

BCom Computer Science

  • Business Mathematics
  • E-Commerce
  • Programming in C++
  • Database Management System
  • Computer Networks
  • Operating Systems
  • Web Designing and Development

B.Com Honours

  • Corporate Accounting
  • Corporate Law
  • Income Tax Law and Practice
  • Cost Accounting
  • Business Mathematics
  • E-Commerce

BCom Banking and Insurance

  • International Finance
  • Technology Related to Banking Sector
  • Financial Systems
  • Banking Law and Practice
  • Principles of Insurance
  • Risk Management in Banking and Insurance

BCom Finance

  • Financial Systems
  • Corporate Finance
  • Investment Management
  • Financial Markets and Institutions
  • Derivatives and Risk Management

BCom Cooperation

  • Cooperative Laws and Legislation
  • Cooperative Accounting and Auditing
  • Cooperative Banking
  • Cooperative Marketing
  • Rural and Agricultural Finance

Other Important Specialisation wise B.Com Subject list:

Read More: BCom Specialization List

College Wise BCom Syllabus

College-wise BCom syllabi from institutions across India encompass a broad spectrum of commerce subjects, enabling students to develop a solid understanding of business, finance, law, and economics.

B.Com syllabus pdf can be downloaded from the official website of the colleges. However, listed below in the following sections is a semester-wise breakdown of the BCom syllabus for some of the best colleges in India.

Delhi University B.Com Syllabus

Delhi University's BCom syllabus offers a well-rounded education in commerce, including financial accounting, business laws, economics, and management.  Students will explore diverse areas of commerce and gain a comprehensive understanding of business principles and practices. Listed below is the BCom syllabus for Delhi University:

Semester I

Semester II

Environmental Studies

Language: English/Hindi/Modern Indian Language

Financial Accounting

Business Laws

Business Organisation and Management

Business Mathematics and Statistics

Principles of Microeconomics/New Venture Planning

Principles of Macroeconomics/Economics of Regulation of Domestic and Foreign Exchange Markets

Semester III

Semester IV

Company Law

Indirect Tax Laws 

Income Tax Law

Corporate Accounting

Indian Economy/Financial Markets and Institutions

Human Resource Management/Industrial Laws

Banking and Insurance/Financial Analysis and Reporting

E-Commerce/Investing in Stock Markets

Semester V

Semester VI

Auditing and Corporate Governance

Fundamentals of Financial Management

Cost Accounting 

Business Communication

Principles of Marketing/Training and Development 

Personal Selling and Salesmanship/Cyber Crimes and Laws

Computer Applications in Business/Advertising

International Business/Consumer Affairs and Customer Care/Entrepreneurship and Small Business/Organizational Behavior/Indian Polity and Governance/Office Management and Secretarial Practice/Corporate Tax Planning/Fundamentals of Investment/Management Accounting

Read More: Delhi University B.Com

Calcutta University B.Com Syllabus

Calcutta University's BCom syllabus focuses on communication, economics, management, and accounting, emphasizing skills and knowledge essential for success in the business world. The semester wise syllabus of BCom offered at CU is detailed in the table below:

Semester I

Semester II

Communicative English and Indian Language 

E-Commerce & Business Communication

Microeconomics I & Statistics

Company Law

Business Laws

Marketing Management and Human Resource Management

Principles of Management

Cost and Management Accounting - I

Financial Accounting - I

 

Semester III

Semester IV

Information Technology & Its Application in Business

Microeconomics II & Indian Economy

Business Mathematics & Statistics

Entrepreneurship Development and Business Ethics

Financial Accounting II

Taxation I

Indian Financial System

Cost and Management Accounting -II  

Semester V

Semester VI

Auditing & Assurance

Environmental Studies 

Taxation II

Computerised Accounting and e-filing of Tax Returns

Economics II and Advanced Business Mathematics/Consumer Behaviour and Sales Management/Public Finance and Taxation/Fundamentals of Computer

Project Work

Corporate Accounting/Product & Pricing Management and Marketing Communication/Direct Tax: Laws and Practice/DBMS and System Analysis & Design

Financial Reporting and Financial Statement Analysis/Retail Management and Marketing of Services/Indirect Tax: Laws and Practices/Internet & WWW and Functional e-Business System

-

Financial Management/Rural Marketing and International Marketing/Tax Procedures and Planning/Computer Applications and e-Business Applications – Practical

B.Com Course Structure

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

  • VI Semesters
  • Core and Elective subjects
  • Internship
  • Project Submission

B.Com Teaching Methodology and Techniques

B.Com degree 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. 

Students can work as a team for the final year project to provide practical solutions to various challenges. Some of the learning methodologies are:

  • Practical Sessions
  • Group Projects
  • Case Methodology
  • Workshop
  • Lectures

B.Com Projects

Students pursuing a B.Com degree can take up projects on different topics related to portfolio analysis and management, working capital management, the stock market, mutual fund, etc. These projects motivate the students to develop skills in designing and developing various commerce-based domains.

The popular project topics B.Com students are:

  • Enhancing Employee Performance Through Monetary Incentives
  • Outsourcing Human Resources in Beverage and Food Firms
  • Role of E-Commerce in Reducing Operational Cost
  • Monetary Incentives and Employee Performance
  • Impact of E-Commerce on Emerging

B.Com Reference Books

The reference books for B.Com help the students to get additional knowledge about the course they are pursuing. The BCom books help students understand concepts related to financial accounting, business mathematics, income tax law, corporate accounting, etc.

The PDF versions of several B.Com books are also available on the internet, and the students can access them whenever and wherever they want. Some of the best B.Com books are:

B.Com Subjects

Books

Topics Covered

Authors

Financial Accounting

Introduction to Financial Accounting

Accounting Principles, Financial Statements, Accounting Standards, Journal Entries

Charles T. Horngren and Donna Philbrick

Business Mathematics

Mathematics for Business Studies

Algebraic Equations, Statistics, Calculus, Financial Mathematics

J.K. Thukral

Income Tax Law and Practice

Students’ Guide to Income Tax

Income Tax Basics, Tax Planning, Tax Deductions, Filing Procedures

Vinod K. Singhania and Monica Singhania

Corporate Accounting

Fundamentals of Corporate Accounting

Corporate Financial Statements, Mergers and Acquisitions, Share Capital, Dividends

J.R. Monga

Cost Accounting

Fundamentals of Cost Accounting

Cost Concepts, Costing Methods, Budgeting, Variance Analysis

H.V. Jhamb

Top Commerce Entrance Exams

BCom Fee Structure

FAQs

What are the core subjects in BCom?

Financial Accounting, Business Laws, Economics, Taxation, Auditing, Cost Accounting are some of the core subjects in BCom.

What are the subject of BCom 1st year?

The BCom 1st year consists of Financial Accounting, Fundamentals of Microeconomics, English and Environmental Studies.

Which is better BBA or BCom?

BCom is the ideal alternative for students who wish to pursue a career in finance, depending on their choice of career. BBA is the best option if they want to work in the management sector.

Can I do BCom without Maths?

Yes, BCom can be done without Maths, but it is beneficial to know the basics of Mathematics to ace subjects like research methodology and statistics.

How is the assessment done in the BCom course?

Assessment in BCom is done on the basis of exams, assignments, presentations, and practical projects.

What are core B.Com 3rd sem subjects?

B.Com 3rd semester subjects include Financial Accounting, Business Mathematics and Statistics, Corporate Accounting, Cost Accounting, etc. Students can download B.Com 3rd sem syllabus pdf to know more in detail.

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