B.Com Subjects and Syllabus

B.Com subjects introduce students to the primary and vital concepts of business, accounting, and commerce.The BCom syllabus is well structured and covered under 6 semesters which consists of several core and elective subjects.

After graudation, the B.Com job scope and opportunities are abundant as 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
  • B.Com Core Subjects
  • B.Com Elective Subjects
  • B.Com Practical Subjects
  • BCom Subjects In Detail
• Semester-wise BCom Syllabus
• Specialisation Wise BCom Syllabus

BCom Subjects

B.Com subjects is a degree 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 .  BCom subjects are generally divided into two categories such as core and elective subjects. 

B.Com Core Subjects

Given below are the core B.Com general subjects:

• Corporate Accounting
• Cost Accounting
• Taxation
• Financial Management
• Management Accounting
• Business Law
• Indian Financial System
•  

B.Com Electives Subjects

Listed below are some of the elective subjects that the students can choose from:

• Intellectual Property Law
• Management Science
• Human Resource Management
• Accelerated Mathematics
• Enterprise Resource Planning
• Financial Risk Management

B.Com Practical Subjects

Listed below are some of the practicals that are offered in BCom subjects:

• Computer Applications in Business
• Company Law
•  Corporate Accounting
• Investing in Stock Markets
• Cyber Crimes & Laws
• E-Commerce
• Financial Accounting

BCom Subjects In Detail

Below are the BCom sbujects in detail:

BCom Subjects in Detail	Topics
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.

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 B.Com General subjects list as semester-wise:

B.Com 1st Year Syllabus

The table below shows the B.Com subjects 1st year:

Semester I	Semester II
English	English
Business Organization	Business Economics
Microeconomics I & Statistics	Microeconomics II & Statistics
Financial Accounting	Financial Accounting II
Sales Management	Business Law

B.Com 1st Year Practical Subjects

The BCom subjects have practicals which is offered in the 1st year. Below are practical subjects list:

• Financial Accounting

B.Com 2nd Year Syllabus

The below shows the B.Com 2nd year subjects:

Semester III	Semester IV
Government & Business	Money Banking & Foreign Exchange
Income Tax Law and Practice	Cost Accounting II
Indian Financial System	Corporate Accounting
Cost Accounting	Entrepreneurship Development and Business Ethics
Aduiting	Computer Applications in Business (Elective)

B.Com 1st Year Practical Subjects

The BCom subjects have practicals which is offered in the 1st year. Below are practical subjects list:

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

B.Com 3rd Year Syllabus

The below shows the BCom 3rd year subjects:

Semester V	Semester VI
Corporate Social Responsibility	Management Accounting II
Taxation I	Personal Selling and Salesmanship
Principles of Micro Economics	Taxation II
Business Finance	Office Management
Fundamentals of Financial Management (Elective)	Dissertation/ Viva Voice

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.

B.Com Computer Applications Subjects

B.Com Computer Applications is a three-year full-time undergraduate program that studies various aspects of computer science and commerce. The following is a list of some of the B.Com Computer Applications subjects:

• Financial Accounting
• Business Economics
• Corporate Accounting
• Programming with C++
• Relational Database Management System
• Computerized Accounting
• Environmental Studies
• General English
• Gender Sensitisation

Read More: B.Com Computer Applications Syllabus and Subjects

B.Com Accounting and Finance Subjects

B.Com Accounting and Finance is a 3-year undergraduate degree course that involves studying subjects such as accounting, taxation, finance, economics, etc. Below is a list of some of the B.Com Accounting and Finance subjects:

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

Read More: B.Com Accounting and Finance Subjects

B.Com Corporate Secretaryship Subjects

B.Com Corporate Secretaryship is a three-year full-time undergraduate program that focuses on offering necessary knowledge on the practices of other businesses, assisting the board, and exchanging transactions at business meetings. Listed below of some of the B.Com Corporate Secretaryship subjects: 

• Financial Accounting
• Corporate Accounting
• Cost Accounting
• Applied Cost Accounting
• Management concepts
• Marketing management
• Human Resource Management
• Organizational Behaviour
• Management Accounting

Read More: B.Com Corporate Secretaryship Subjects

B.Com LLB Subjects

B.Com LLB is a five-year program that combines law and commerce studies with focusing on the crucial areas of corporate law and legal practices in the business sector. Listed below of some of the B.Com LLB subjects: 

• Law of Contract
• Constitutional Law
• Interpretation of Statutes
• Constitutional Law
• Law of Crimes
• Consumer Protection Law
• Legal Language

Read More: B.Com Taxation subjects

B.Com Honours Subjects

The B.Com Hons. is a three-year undergraduate degree program that covers topics such as accounting principles, economic theory, trade, policy, etc. The following is a list of some of the B.Com Honours subjects covered within the course curriculum:

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

Read More: B.Com Honours subjects

Other Important Specialization wise B.Com Subject list:

• B.Com Corporate Secretaryship Syllabus and Subjects
• B.Com Banking Management Syllabus and Subjects
• B.Com Co-operation Syllabus and Subjects
• B.Com Computer Science Syllabus and Subjects
• B.Com LLB Syllabus and Subjects
• B.Com Hons Syllabus and Subjects
• B.Com Accounting and Finance Syllabus and Subjects
• B.Com Finance Syllabus and Subjects
• B.Com Economics Syllabus and Subjects
• B.Com Taxation Syllabus and Subjects
• B.Com Computer Science Syllabus and Subjects
• B.Com Information Technology Syllabus and Subjects
• B.Com Banking and Insurance Syllabus and Subjects
• B.Com Banking Management Syllabus and Subjects
• B.Com Professional Accounting Syllabus and Subjects
• B.Com Taxation and Finance Syllabus and Subjects
• B.Com Tourism and Travel Management Syllabus and Subjects
• B.Com Management Studies Syllabus and Subjects
• Distance B.Com Syllabus and Subjects
• B.Com Professional Syllabus and Subjects

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 specializations 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 motivates the students to develop skills in designing and developing various commerce-based domains.

The popular Projects 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 reference books will also provide additional knowledge to the students about various topics covered in the curriculum. 

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 very best B.Com Books are:

Books	Authors
Corporate Accounting	Dr. S.M Shukla
Financial Accounting	Dr. Anil Kumar
Business Research Methods	K.Ramachandra
Business Law	M.C Kuchhal
Business Communication	Pooja Khanna
E-Commerce	K.C. Lauden
Cost and Management Accounting	M.N Arora

 

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