Accounting Syllabus 2024: Subjects, Semester-wise Syllabus PDF, Top Colleges, Books
Pragati SinghSenior Executive - Content
The process of recording, classifying, summarising, interpreting, and communicating financial information is called accounting. Accounting is a field with multi-disciplines that focuses on an organisation's economic activities or a person. Accounting degrees are offered in different names like Bachelor of Arts (BA) in Accounting or a Bachelor of Science (BSc) in Accounting. Some of the general business degrees focused on accounting are the Bachelor of Business Administration (BBA) in Accounting and the Bachelor of Commerce (B.Com) in Accounting. Accounting students have theoretical and practical knowledge of finance, computation, and calculation skills and techniques.
Accounting Subjects: Key Highlights
The space below mentions the key highlights of the Accounting syllabus:
- This course has various specialisation courses with accounting principles and financial management, economics, business ethics, trade and policy management, and much more. Thus, before enrolling in any of the offered courses by B.Com accounting, the student has to get detailed information on the course syllabus.
- B. Com in accounting is a diploma course divided into six semesters. Each has a period of 6 months, which means the course duration is three years
- There are four specialisations available for this B.Com in accounting. They are Forensic Accounting, Public Sector Accounting, Corporate Accounting, and Government Sector Accounting.
- B.Com in accounting has the facility of distance learning education.
- Every institute has its syllabus for B.Com in accounting. Subjects may be the same, but the pattern and structure differ.
- The Sixth semester of this course involves project work. The student is allocated the project on which he must work and make the report.
- The course has core subjects, disciplinary subjects, and elective subjects. Core subjects are compulsory, whereas the students choose elective subjects from the options of the topics provided to them as per their interests.
B.Com in Accounting: List of Subjects
A student taking a B.Com in Accounting must know what that course offers in terms of knowledge. Below are a few core subjects and elective subjects offered by B.com in accounting.
Core Subjects for B.Com in Accounting
BCom courses majoring in Accounting have several core subjects that remain common across the institutes. The table below mentions the BCom core subjects under the Accounting major:
|
Subject title |
Subject details |
|---|---|
|
Financial Accounting - 1 |
This subject introduces the students to the following concepts – Introduction to Accounting, Double-entry bookkeeping system, Final Accounts of Profit Seeking Organization and non-profit organisation, Accounting from Incomplete Records, and unique sales transaction. |
|
Principles Of Management |
The subjects help develop management skills with topics like Evolution of Management Thoughts, Planning, Organising, Leadership, Motivation, Communication, Control, and Coordination. |
|
Business Laws |
The contents of the subjects are The Indian Contract Act, 1872, The Sale of Goods Act, 1930, The Partnership Act, 1932, The Limited Liability Partnership Act, 2008, and The Negotiable Instruments Act, 1881. |
|
Financial Accounting - 2 |
The subject introduces the students to Partnership Accounts, Branch Accounting, Hire Purchase and Instalment Payment system, Accounting for Shares and Debentures of Company, Investment Accounts, Insurance claims. |
|
Cost Accounting |
The subject introduces the students to Material Costs, Labour Costs, Overhead Costs, Contract Costing, Process Costing, Operating Costing, and Cost Control Accounts. |
|
Indirect Tax Laws |
Introduction to Indirect tax laws, Supply, Registration, Documentation, Input Tax Credit, GST Returns, Payment of Tax. |
|
Corporate Accounting |
Includes Schedule III (Division I) to the Companies Act, 2013, Final Accounts of Companies, Redemption of Preference Shares and Debentures, Accounting of Limited Liability Partnership, Reconstruction of Companies, Valuation, Holding Company. |
|
Financial Management |
The subject includes Fundamentals of Financial Management, Sources of Finance and Cost of Capital, Working Capital and Its Management, Capital Structure and Leverage, Dividend Decision, Funds Flow Statement, and Cash Flow Statement. |
|
Auditing |
The subject covers the following topics Introduction to auditing, Internal Control, Vouching & Verification, Audit of Limited Companies, Report made by an auditor. |
Elective Subjects for B.Com in Accounting
BCom course majoring in Accounting have several elective subjects that changes based on the interest of the students and institutes. The table below mentions the BCom elective subjects under the Accounting major:
|
Subject title |
Subject details |
|---|---|
|
Microeconomics |
The subject consists of the below topics Demand and Supply, Consumer Behavior, Production and Cost, Production and Cost, Perfect Competition, and Imperfect Competition. |
|
Business Mathematics and Statistics |
This subject introduces the students to the following concepts – Logarithm, Laws of Indices, AP Series, GP Series, Compound Interest & Annuities, Functions, Limit, Continuity, and Differentiation. |
|
Macroeconomics |
This subject introduces the students to the following concepts- Introduction to Macroeconomics, National Income Accounting, Determination of Equilibrium Level of Income, Commodity Market and Money Market Equilibrium, Money and Inflation. |
|
Indian Economics |
The subject gives knowledge on Basic Issues of Economic Development, Basic Issues of Indian Economy, Agricultural Sector, Industrial Sector, External Sector. |
|
Corporate Governance And Social Responsibility Of Business |
Conceptual Framework of Corporate Governance, Corporate Governance Framework in India, Major Corporate Scandals in India and Abroad, Whistle-blowing and Corporate Governance, Corporate Social Responsibility (CSR). |
|
Advertising |
Introduction to advertising, Media Decisions, Message Development, Measuring Advertising Effectiveness, Advertising Agency, Social, ethical and legal aspects of advertising in India. |
|
Banking And Insurance |
Introduction to banking and insurance, Cheques and Paying Banker Crossing and endorsement - banking lending, Internet Banking, Insurance. |
Accounting Subjects: Course Syllabus
B.Com in Accounting course comprises different core and elective subjects for all six semesters. Below are some subjects covered under the B.Com in the accounting curriculum.
|
Semester |
Core/Elective |
Subject title |
Subject Details |
|---|---|---|---|
|
1
|
Core
|
Financial Accounting - 1 |
The subject's objective is to provide conceptual knowledge of financial accounting and to help students acquire skills for recording various kinds of business transactions. |
|
Marketing Management |
This subject aims to provide basic knowledge of various concepts, principles, tools, and marketing techniques. |
||
|
Elective |
Microeconomics |
This subject aims to provide the student with knowledge about the concepts of microeconomics dealing with consumer behaviour. It also helps understand the market's supply side through firms' production and cost behaviour. |
|
|
2 |
Core |
Marketing Management |
This subject aims to provide basic knowledge of various concepts, principles, tools, and marketing techniques. |
|
Business Laws |
This subject aims to provide the basic knowledge of critical business legislation and relevant case laws. |
||
|
Elective |
Statistics |
The objective of this subject is to provide knowledge of essential statistical tools, emphasising applications to business and economic situations. |
|
|
3 |
Core |
Human Resource Management |
The objective behind this course is to provide basic knowledge of concepts and principles of managing an organisation's human resources. |
|
Income Tax Law |
The objective is to provide basic knowledge and equip students with applying principles and provisions of the Income-tax Act, 1961 and the relevant Rules. |
||
|
Financial Accounting - 2 |
This subject aims to help students acquire specialised knowledge for recording various kinds of business transactions. |
||
|
Elective |
Macroeconomics |
The objective of the course is to provide knowledge of basic concepts of macroeconomics. |
|
|
4 |
Core |
Cost Accounting |
The subject's objective is to acquaint the students with basic concepts used in cost accounting, various methods involved in cost ascertainment and cost accounting systems. |
|
Company Law |
The objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013 and relevant rules. |
||
|
Elective |
Indian Economics |
This course seeks to enable the student to grasp the significant economic problems in India and their solution. |
|
|
5 |
Core |
Corporate Accounting |
The objective is to help the students acquire conceptual knowledge of corporate accounting and learn the techniques for preparing corporate financial statements. |
|
Auditing |
The objective is to provide knowledge of auditing principles, procedures, and techniques and relevant legal requirements and professional standards. |
||
|
Corporate Governance And Social Responsibility Of Business |
The objective is to provide an overview of the principles of Corporate Governance and Corporate. Social Responsibility. |
||
|
6 |
Core |
Financial Management |
The objective is to familiarise oneself with the principles and practices of financial management. |
|
Elective |
Management Accounting |
The objective is to provide knowledge about the use of financial, cost, and other data for managerial planning, control, and decision-making. |
Accounting Specialisations
The accounting program has a variety of specialisation courses. Below are some of the well-known courses.
|
Specialisation |
Specialisation Subjects |
Subject Details |
|---|---|---|
|
Corporate Accounting |
Accounting for Share Capital, Final accounts of Joint Stock Companies, Liquidation of Joint Stock Companies, Internal Reconstruction and Capital Reduction, Amalgamation and External Reconstruction |
Provide knowledge on the Issue of equity and Preference Shares, Forfeiture, and Re-Issue, Underwriting, Accounting for Buyback Shares, Provide knowledge on, Issue of bonus shares – guidelines, Profit before incorporation, Final Accounts, Balance Sheet2, Absorption, Entries in the books of the transferor and transferor companies, Liquidator's final statement of accounts., Preparation of Statement of affairs. |
|
Public Sector Accounting |
Public Sector Financial Statements, General Accounting Concepts, International Public Sector Accounting Standards, Auditing Public Sector Enterprises, Public Sector Governance, Project Management, Budget Execution, Budget Cycle & Formulation, Public Sector Finance Management. |
Provide knowledge on Introduction to Public Sector, Finance Management (PSFM), Objectives and Effective Public Sector Finance Management, Income Statement, Cash Flow Statement, Statement of Equity, Cash Flow Statement, Property Plant & Equipment, Supreme Audit Institution, Functions of Supreme Audit Institution. |
|
Forensic Accounting |
Business Valuation, Financial Statement Fraud, The Fraud Report, Litigation, and the Recovery Process, Fraud Examination Evidence I: Physical, Documentary and Observational Evidence, The Evidence Collection Process, The Evidence Collection Process, The Evidence Collection Process, Introduction to Forensic Accounting and Fraud Examination |
Provide knowledge on fraud detection & investigation techniques, lost profits analysis, & several kinds of litigation support services. The student will get detailed information about the pervasiveness & causes, reasons for fraud, and white-collar crime in society. Different fraud detection as well as prevention methods to recognize potential fraudulent situations. |
Recommended Books for Accounting Subjects
A candidate pursuing a B.Com in accounting has to work on sharpening his knowledge of the core and elective subjects. Students can buy accounting books online as well as offline. Reading books can help the students learn about changes in the accounting world. Below are some popular books with their authors and description of their content.
|
Subject |
Book title |
Authors |
Description of the book |
|---|---|---|---|
|
Accounting |
Accounting All-in-One for Dummies |
Kenneth W. Boyd |
The book covers the basics in non-specialists' terms to provide solid accounting knowledge. It's thorough yet accessible. It can be said as nine small books in one. |
|
Accounting |
Warren Buffett Accounting Book |
Warren Buffett |
The book teaches- 1. Two methods for calculating the intrinsic value of a company 2. What is a discount rate, and how does it work 3. Detailed instructions on reading an income statement, Balance sheet, and cash flow statement 4. How to calculate important ratios to value any business properly |
|
Accounting |
Taxes Made Simple |
Mike Piper |
Accounting Explained in 100 Pages or Less in simple words with easy language. |
|
Accounting |
Accounting Handbook |
Jae K. Shim PhD (Author), Joel G. Siegel PhD (Author), Nick Dauber CPA (Author), Anique Qureshi PhD. |
The book is an overview related to financial accounting. It explains financial statements, presents details on financial reporting requirements & compliance, and teaches about US GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards). It covers cost management, as well as tax forms and their preparation. |
|
Accounting |
A Brief History of Economic Genius |
Paul Strathern |
It shows the development of mathematics and economic theory, from double-entry booking keeping to the discovery of standard deviation and the various applications of probability theory. |
Entrance Exams for B.Com in accounting
Some of the prominent entrance exams for admission into BCom course majoring in the Accounting specialisation are as follows:
1. IPU CET
Guru Gobind Singh Indraprastha University conducts the IPU CET every year for admission to UG & PG programs in Engineering, Medical, Dental, Law, and Management. There are 100 questions for 400 marks based on the 12th class. The time duration is 150 minutes to complete the paper.
2. CUET
Central Universities Entrance Test (CUET) is a common entrance test for admission to the central universities, including Delhi University, Pondicherry University, Aligarh Muslim University, among others. National Testing Agency will administer the CUET exam.
3. NPAT
Narsee Monjee Institute of Management Studies (NMIMS) conducts National Test for Programs After Twelfth (NPAT) for undergraduate and postgraduate courses. It is a university-level examination conducted for various courses offered at the university. As per NMIMS NPAT Exam Pattern, the exam will be held online mode. The questions will be objective. The exam duration will be 120 minutes. The exam for non-engineering fields will be of 100 minutes.
4. AP PGECET
UPES Design Aptitude Test (DAT) is taken by the University of Petroleum and Energy Studies (UPES). The online entrance exam is conducted for admission into various undergraduate and postgraduate design courses the college offers under its School of Design Studies (SoDS). There are 25 questions in total, carrying 4 marks each. Also, negative is applicable.
Accounting Syllabus for Distance Program
Regular education is the one in which one has to go to college, but in the case of distance education, the study is done with the course material without any instructor. Students need to give the entrance exam to get admission to distance courses. It is a good alternative for the working students who want to study and earn money.
B.Com in accounting courses can be done from top distance universities from any part of the world. Practicals may have a different syllabus for the distance program. The theory syllabus is the same as that for regular and distance programs.
The course fee for distance learning in B.Com is low compared to regular B.Com in accounting learning, whereas this depends entirely on the college to which you wish to get admission. The duration of education is three years with 6 semesters, the same as the regular one; only the classes are taken virtually.
Distance education fails to provide practical knowledge to the students. There is a chance that students may cheat during the online exam.
The person who has done B.Com in accounting distance learning will have the same value as the one who has done traditional learning.
Top Colleges for Accounting
B.com Honours in accounting courses are one of the most opted courses by the students in India, and thus there are many institutes that provide this course. Every institute has its syllabus and pattern of conducting the courses. The subjects may be the same, but the structure and the way of teaching the course may vary. Below is the list of top 10 colleges for B.com in India as per the packages and teaching levels they provide to students.
|
College/University/Institution |
Syllabus (URLs) |
|---|---|
|
The Bhawanipur Education Society College |
To be uploaded soon |
|
University of Mumbai |
To be uploaded soon |
|
Kalyani Mahavidyalaya |
To be uploaded soon |
|
Seth Anandram Jaipuria College (SAJC Kolkata) |
To be uploaded soon |
|
Banaras Hindu University |
To be uploaded soon |
|
Kurukshetra University |
To be uploaded soon |
|
Poornima University - PU |
To be uploaded soon |
|
Jamia Millia Islamia (JMI) |
To be uploaded soon |
|
Himalayan University |
To be uploaded soon |
|
Koneru Lakshmaiah University – KL University |
To be uploaded soon |
FAQs on Accounting Syllabus
Q: Give the details of the financial accounting in B.Com?
A: This subject introduces the students to the following concepts – Introduction to Accounting, Double-entry bookkeeping system, Final Accounts of Profit Seeking Organisation and non-profit organisation, Accounting from Incomplete Records, and special sales transaction.
Q: Which universities are good for B.Com in accounting?
A: Universities good for B.Com in accounting are The Bhawanipur Education Society College, University of Mumbai, Kalyani Mahavidyalaya, Seth Anandram Jaipuria College (SAJC Kolkata), Banaras Hindu University, Kurukshetra University, Poornima University – PU, Jamia, Millia Islamia (JMI), Himalayan University, Koneru Lakshmaiah University – KL University.
Q: How many years does the B.Com in accounting course require?
A: B.Com in accounting course is similar to all the Diploma courses in terms of time duration and number and semesters. There are a total of 6 semesters, each of six months. Thus the total duration of this course is three years.
Q: Can I pursue a distance B.Com in accounting from a reputed university?
A: Yes, now you can pursue the distance B.Com in accounting course from reputed universities. Many universities allow distance B.Com in accounting with the same range of education levels as that of the regular course.
Q: What is the syllabus of B.Com in accounting course?
A: The syllabus of B.Com in accounting differs from the specialised course you opt for. Every college has its syllabus and pattern for this course. Subjects may be the same, but the way they are taught may vary.
Q: What are the eligibility criteria for B.Com in accounting?
A: To take admission in B.Com in accounting, one would have to complete their 10+2 with 45 per cent from any recognized education board.
Q: Is B.Com in accounting difficult?
A: B.Com in accounting is not difficult if you are interested in the specialised subjects you have taken. You have to study regularly and with a strategy to score well in the B.Com in accounting course.
Q: How can I get admission to B.Com in accounting?
A: To get admission to B.Com in an accounting course, you must complete your Class 12 with 45% from any recog. board. You have to give the entrance exams and pass with merit to get admission to your college of choice.
Q: What is the advantage of doing a B.Com in accounting?
A: There are ample job opportunities available for the B.Com accounting passed out students. The package is INR 3 lakh per annum to INR 6 lakh per annum.
Q: What are the different specialisations in B.Com?
A: The top specialisation offered in the BCom course are Accounting, Finance, Marketing, Taxation, and Banking & Insurance, Human Resource Management, International Business, E-Commerce, and Business Analytics, and many others.
Q: What is the difference between Distance Learning and regular learning?
A: The major difference is that:
In regular classes, students takes classes in person by coming to campus.
However, distance courses allow students to study from anywhere, in online mode website
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For admission at GIBS, the documents part is very simple. They just ask for the basic things every college needs. Usually, you'll need:
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Company Secretary (CS): Focuses on corporate law, governance, and secretarial work, suitable for those interested in the legal and compliance aspects of business.
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ICSI CS Professional syllabus has been released online at icsi.edu. Candidates preparing for CS Professional exam can now donwload the CS Professional syllabus for Group 1, Group 2 and elective subjects. CS Professional December 2025 exam will commence on December 22, 2025. Candidates appearing for
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Yes, the Institute of Company Secretaries of India has released the CS Executive syllabus. Candidates preparing for the ICSI CS Executive December 2025 can now check the detailed syllabus online. ICSI prescribes the CS Executive syllabus for both group 1 and group 2. Candidates must ensure to be tho
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The ongoing events for ICSI CS exam are as follows;
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ICSI CS registrations for CSEET, CS Executive and CS Professional are open throughout the year. Check the table below to know the ICSI CS registration dates for three levels:
| Events | CSEET | ICSI CS Executive, Professional |
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| Last date to apply | 15-Oct-2025 | 30-Nov-2025 (both groups) 31-Jan-2026 (single group) |
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Accounting and Commerce is ranked #39 by Shiksha Popularity Ranking, #27 by CUG, #57 by Guardian and #251 by QS Ranking. Rankings for these courses by reputed ranking bodies are mentioned below:
Ranking Bodies | 2024 | 2025 | 2026 |
CUG - Accounting and Finance | #23 | #22 | #27 |
Guardian - Accounting and Finance | #59 | #57 | - |
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Absolutely! Many subjects like Financial Accounting, Corporate Law, Taxation, and Auditing directly overlap with professional courses. Students often say that their B.Com (Hons) syllabus gives them a head start in cracking CA/CS/CMA exams, saving them study time later.
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CA Foundation form correction window opens the next day of application form submission deadline. The form correction remains open for 2 days during which candidates can login to SSP portal and edit course group, test city and medium of exam. No other field of the CA Foundation application form is ed
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Contributor-Level 6
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The University of Kansas is among the top universities for pursuing MS in Accounting in the USA. The university offers a MS in Accounting program that offers 100% job placement after graduation. This program is highly ranked among the top 10 CPA success index. Graduate of this program= are well prep
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Contributor-Level 10
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Primarily, there are four types of Financial Accounting:
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