B.Com Syllabus & Subjects List 2026: Download Semester-wise Syllabus PDF

Parul ThapaAssistant Manager
BCom is a 3-year long course which is further divided into 6 semesters. BCom syllabus gives a foundational knowledge of commerce and business which can be helpful for candidates in the field. Skills that can be learnt from BCom syllabus are accounting, financial analysis and knowledge of tax and business law.
The BCom course includes many specialisations from which candidates can choose according to their preferences like Accounting, Finance, Marketing, Taxation, Human Resource, etc. The course also includes core as well as elective subjects. The core subjects are mandatory subjects and electives are the ones which can be chosen by candidates to complete their credits of the semester.
BCom Syllabus
Candidates can see a general overview of the BBA syllabus below:
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B.Com 1st Year Subjects |
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|---|---|---|
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Business Organisation and Management |
Financial Accounting |
Environmental Studies |
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Semester 2 BCom Subjects |
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Business Laws |
Business Mathematics and Statistics |
Macro Economics |
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Semester 3 BCom Subjects |
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Company Law |
Income Tax Laws |
Financial Analysis and Reporting |
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Semester 4 BCom Subjects |
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E-Commerce |
Industrial Laws |
Human Resource Management |
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Semester 5 BCom Subjects |
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Cost Accounting |
Auditing and Corporate Governance |
Principles of Marketing |
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Semester 6 BCom Subjects |
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Corporate Tax Planning |
Organisational Behaviour |
Management Accounting |
Note: The info is taken from other sources and can be different.
List of BCom Subjects
Candidates can see a general overview of the BCom subjects below:
- Entire three-year BCom degree course has 12 core papers
- Two semesters will have English as a subject
- Two semesters will have Modern Indian Language (MIL) as one subject
- Eight papers will be based on disciplines under the BCom course
- Three years of BCom course has six elective subjects
- Two papers will be based on the first discipline
- Two papers will be based on the second discipline
- Two papers will be interdisciplinary
- The course has the following two papers under Ability Enhancement Compulsory Courses (AECC)
- Environmental Science
- English Communication/MIL
- Three years of BCom course will have four Skill Enhancement Courses
Note: The info is taken from other sources and can be different.
List of BCom Core Subjects
Candidates can see a general overview of the BCom core syllabus below:
- Financial Accounting
- Business Organisation and Management
- Business Law
- Business Mathematics and Statistics
- Income Tax Law and Practice
- Company Law
- Corporate Accounting
- Cost Accounting
Note: The info is taken from other sources and can be different.
List of BCom Elective Subjects
Candidates can see a general overview of the BCom elective syllabus below:
|
Type of Electives |
BCom Elective Subject Name |
|---|---|
|
Discipline Specific Elective |
Human Resource Management |
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Principles of Marketing |
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Auditing and Corporate Governance |
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Financial Reporting and Analysis |
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Fundamentals of Financial Management |
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Indirect Tax Laws |
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Training and Development |
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Industrial Laws |
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Corporate Tax Planning |
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Banking and Insurance |
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Management Accounting |
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Computerised Accounting System |
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Financial Markets and Institutions |
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International Business |
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Office Management and Secretarial Practice |
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Fundamentals of Investment |
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Consumer Protection |
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Organisational Behaviour |
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Ability Enhancement Elective Course |
Computer Applications in Business |
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Cyber Crimes and Laws |
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E-Commerce |
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Investing in Stock Markets |
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Entrepreneurship |
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Advertising |
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Personal Selling and Salesmanship |
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Collective Bargaining and Negotiation Skills |
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Generic Elective |
Indian Economy |
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Project Management |
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Principles of Microeconomics |
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Economics of Regulation of Domestic and Foreign Exchange Markets |
Note: The info is taken from other sources and can be different.
BCom Semester Wise Detailed Syllabus
Candidates can see the BCom semester wise detailed syllabus below:
BCom Syllabus: 1st Semester
Candidates can see the BCom first semester syllabus below:
|
BCom 1st Semester Subjects |
BCom Syllabus |
|---|---|
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Environmental Studies |
Syllabus for the subject varies across universities |
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Financial Accounting |
Theoretical Framework |
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Accounting Process |
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Business Income |
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Preparation of financial statements of not for profit organisations |
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Accounting for Hire Purchase and Instalment Systems, Consignments, and Joint Venture |
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Accounting for Inland Branches |
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Accounting and Dissolution of Partnership Firm |
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Business Organisation and Management |
Foundation of Indian Business |
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Business Enterprises |
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The Process of Management |
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Conceptual Framework of Marketing Management |
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English Language |
The syllabus varies across universities |
Note: The info is taken from other sources and can be different.
BCom Syllabus: 2nd Semester
Candidates can see the BCom second semester syllabus below:
|
BCom 2nd Semester Subjects |
BCom Syllabus |
|---|---|
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Language: English/Hindi/Modern Indian Language |
Syllabus varies across universities |
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Business Laws |
The Indian Contract Act, 1872 |
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Special Contracts |
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The Sale of Goods Act, 1930 |
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The LLP Act, 2008 |
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The Information Technology Act, 2000 |
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Business Mathematics and Statistics |
Business Mathematics |
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Business Statistics |
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Bi-variate Analysis |
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Time-based Data: Index Numbers and Time Series Analysis |
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Hindi/Modern Indian Language |
Syllabus varies across universities |
Note: The info is taken from other sources and can be different.
BCom Syllabus: 3rd Semester
Candidates can see the BCom third semester syllabus below:
|
BCom 3rd Semester Subjects |
BCom Syllabus |
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|---|---|---|
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Company Law |
Introduction |
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Documents |
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Management |
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Company Meetings |
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Dividends and Audit |
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Winding Up |
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Income Tax Law and Practice |
Basic concepts |
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Computation of income under different heads |
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Total income and tax computation |
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Computation of total income of individuals and firms |
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Hindi/Modern Indian Language |
Syllabus varies across universities |
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Skill-based AEEC-1 (one among the two is to be chosen) |
Computer Applications in Business |
Introduction |
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Introduction to essential tools |
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Using a spreadsheet for data analysis and reporting features |
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Database Designs for Accounting and Business Applications |
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CAAT Tools |
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Cyber Crimes and Laws |
Cyber Crimes |
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Definition and Terminology |
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Regulatory Framework |
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Electronic Records |
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Note: The info is taken from other sources and can be different.
BCom Syllabus: 4th Semester
Candidates can see the BCom fourth semester syllabus below:
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BCom 4th Semester Subjects |
BCom Syllabus |
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|---|---|---|
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Business Communications |
Introduction |
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Business Correspondence |
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Report Writing |
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Business Language and Presentation |
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Technology and Business Communication |
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Corporate Accounting |
Accounting for Share Capital & Debentures |
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Final Accounts |
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Valuation of Goodwill and Valuation of Shares |
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Accounts of Holding Companies/ Parent Companies |
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Banking Companies |
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Cash Flow Statement |
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Amalgamation of Companies |
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Cost Accounting |
Introduction |
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Materials and Labour |
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Overheads |
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Methods of Costing |
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Service Costing and Accounting System |
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Skill based AEEC-2 (one among the two is to be chosen) |
E-Commerce |
Introduction |
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Planning Online-Business |
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Technology for Online-Business |
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Operations for E-Commerce |
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Security and Legal Aspects of E-Commerce |
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Investing in Stock Markets |
Investing Fundamentals |
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Stock Analysis and Valuation |
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Investing in Mutual Funds |
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Understanding Derivatives |
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Note: The info is taken from other sources and can be different.
BCom Syllabus: 5th Semester
Candidates can see the BCom fifth semester syllabus below:
|
BCom 5th Semester Subjects |
BCom Syllabus |
|
|---|---|---|
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Discipline Specific Elective-1 (one among the four to be chosen) |
Human Resource Management |
Introduction, Acquisition of HR, Training and Development, Performance Appraisal, Compensation and Maintenance of employees |
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Principles of Marketing |
Introduction, Consumer behaviour, Market Segmentation, Product, Pricing, Distribution, Promotion |
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Auditing and Corporate Governance |
Auditing, Corporate Governance, Failures, Business Ethics and CSR |
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Financial Reporting and Analysis |
Basics, Understanding Financial Statements, Elements of Financial Statements, Accounting Standards in India & IFRS |
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Discipline Specific Elective-2 (one among the four to be chosen) |
Fundamentals of Financial Management |
Nature, Scope, LongTerm Investment Decisions, Financing Decisions, Dividend Decisions, Working Capital Decisions |
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Indirect Tax Laws |
Service Tax, VAT, Central Excise, Customs laws |
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Training and Development |
Introduction, Training Needs, Training Methods, Evaluation |
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Industrial Laws |
The EPF and Miscellaneous Provisions Act 1952, Employees State Insurance Act 1948, Payment of Wages Act 1936, Payment of Bonus Act 1965, Payment of Gratuity Act 1972 |
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Skill-based AEEC-3 (one among the two to be chosen) |
Entrepreneurship |
Introduction, Types of Business Entities, Entrepreneurial Sustainability, Business Plan Preparations, Startup issues |
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Advertising |
Introduction, Media Decisions, Message Development, Measuring Advertising Effectiveness, Organisational Arrangements |
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Generic Elective-1 (any one among the two subjects) |
Principles of Microeconomics |
Introduction, Consumer Theory, Production and Cost, Market Structure, Income Distribution and Factor Pricing |
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Economics of Regulation of Domestic and Foreign Exchange Markets |
Regulation of Domestic Markets, Foreign Trade Policy, Industries Development Regulation, Foreign Exchange Market |
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Note: The info is taken from other sources and can be different.
BCom Syllabus: 6th Semester
Candidates can see the BCom sixth semester syllabus below:
|
BCom 6th Semester Subjects |
BCom Syllabus |
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|---|---|---|
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Discipline Specific Elective-3 (one among the five to be chosen) |
Corporate Tax Planning |
Tax Planning, Tax Management, Provisions, Advance, Structure, Deductions |
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Banking and Insurance |
Origin, Definition, Relationships, Commercial Banks, Policies, Operations, CIBIL, Plastic Money, ETF, Risk Management, etc. |
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Management Accounting |
Nature, Scope, Difference, Need, Importance, Limitations, Budgeting, Absorption |
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Computerised Accounting System |
Generic Software, Designing, Support system |
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Financial Markets and Institutions |
Introduction and Components, Financial Markets, Financial Institutions |
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Discipline Specific Elective-4 (one among the four to be chosen) |
International Business |
Introduction, Environment, International Trade, Regional Economic Cooperation, International Financial Environment, Foreign Investments |
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Office Management and Secretarial Practice |
Office Management, Mailing Procedures, Modern Office Equipment, Budget and Audit, Role of Secretary |
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Fundamentals of Investment |
Investment Environment, Fixed Income Securities, Equity Analysis, Portfolio Analysis, Investor Protection |
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Consumer Protection |
Conceptual Framework, The Consumer Protection Act 1986, Redressal Mechanism, Industry Regulators, Consumerism |
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Organisational Behaviour |
Introduction, Individual Behaviour, Group Decision Making and Communication, Motivation, Leadership, Dynamics of Organisational Behaviour |
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Skill-based AEEC-3 (one among the two to be chosen) |
Personal Selling and Salesmanship |
Introduction to Personal Selling, Theories of Selling, Buying Motives, Selling Process, Sales Reports |
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Collective Bargaining and Negotiation Skills |
Issues in Collective Bargaining, Collective Bargaining in India, Negotiating a Contract, Negotiation skills |
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Generic Elective-1 (any one among the two subjects) |
Indian Economy |
Issues of Economic Development, Indian Planning, Policy Regimes, Growth, Development, and Structural Change, Sector-wise Trends and Issues |
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Project Management |
Introduction, Project Preparation, Project Appraisal, Issues in Project Planning and Management |
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Note: The info is taken from other sources and can be different.
BCom Books
Candidates can see the books recommended for BCom below:
|
BCom Subject |
BCom Books |
|---|---|
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Financial Accounting |
Introduction to Financial Accounting, Horngren |
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Business Organisation and Management |
Modern Business Organisations, by Shankar, Gauri |
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Business Laws |
Business Laws by Tulsian, PC |
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Business Mathematics and Statistics |
Applied Mathematics by Budnick, P. |
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Income Tax Law and Practice |
Income Tax Law and Practice by Lal, BB |
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Company Law |
An Easy Approach to Corporate Laws |
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Corporate Accounting |
Corporate Accounting, MC Shukla |
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Cost Accounting |
Cost Accounting, bu Lal, Jawahar, and Srivastava, Seema |
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Human Resource Management |
Human Resource Management by Gupta, CB |
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Principles of Marketing |
Marketing Management by Czimkota |
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Auditing and Corporate Governance |
Relevant Publications of ICAI on Auditing (CARO) |
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Financial Reporting and Analysis |
Corporate Financial Reporting: Theory & Practice by Lal Jawahar |
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Fundamentals of Financial Management |
Financial Management, Rustagi RP |
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Indirect Tax Laws |
Systematic Approach to Indirect Taxes, by Kumar Sanjeev |
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Training and Development |
Training for Development, by Lynton R, Pareek |
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Industrial Laws |
Simplified Approach to Labour Laws, by Sharma JP |
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Corporate Tax Planning |
IFRSs, by Ghosh, and T.P. |
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Banking and Insurance |
Banking and Insurance, Agarwal and OP |
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Management Accounting |
Management Accounting by Jhamb, HV |
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Computerised Accounting System |
Introduction to IT, by Rajaraman |
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Financial Markets and Institutions |
Financial Services by Khan and Jain |
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International Business |
International Business by Justin and Paul |
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Office Management and Secretarial Practice |
Office Management, Ghosh, P.K. |
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Fundamentals of Investment |
Investment Analysis and Portfolio Management by Chandra, Prasanna |
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Consumer Protection |
Food Products: FSSAI |
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Advertising: ASCI |
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Organisational Behaviour |
Organisational Behaviour by Sun India Publications |
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Computer Applications in Business |
Introduction to Information Technology, by Rajaraman |
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Cyber Crimes and Laws |
E-Commerce: An Indian Perspective |
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E-Commerce |
E-Commerce by Deobyani Nag, Bajaj |
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Investing in Stock Markets |
Personal Finance, Madura, Jeff. |
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Entrepreneurship |
10 Commandments for Building a Growth Company, by Brandt, Steven C. |
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Advertising |
Advertising and Promotion, by Belch and Belch |
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Personal Selling and Salesmanship |
Advertising and Personal Selling by Kapoor, Neeru |
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Management of the Sales Force, by Spiro, Stanton and Rich |
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Collective Bargaining and Negotiation Skills |
Salamon, Michael, Industrial Relations-Theory and Practice |
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Venkataratnam, CS Industrial Relations: Text and Cases |
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Indian Economy |
Economics Survey, Government of India |
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Kapila, Uma, Indian Economics since Independence |
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Project Management |
Chandra, Prasanna, Project Preparation Appraisal and Implementation, Tata McGraw Hill |
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Khatua, Sitangshu, Project Management and Appraisal |
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Principles of Microeconomics |
Business Economics, Ahuja, H.L. |
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Economics of Regulation of Domestic and Foreign Exchange Markets |
Economics, by Libsey, RG & Chrystal |
Note: The info is taken from other sources and can be different.
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Most Popular Courses
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- B.Com. (Honours / Honours with Research) with Certified program in Capital MarketsJain Deemed-to-be University, Bangalore
- B.Com. (Hons./Hons. with Research) in Corporate Accounting Integrated with Certified Management Accountant (US CMA)Jain Deemed-to-be University, Bangalore
- B.Com. (Honours / Honours with Research) Professional with Certified Program in Banking and FinanceJain Deemed-to-be University, Bangalore
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- B.Com. (Hons./ Hons. with Research) in International Finance and Accounting Integrated with Association of Chartered Certified Accountants, ACCA - UKJain Deemed-to-be University, Bangalore
- B.Com.(Hons./ Hons. with Research) in Finance, Accounting, Audit and Taxation with KPMG Certified Accounting Professional (KCAP)Jain Deemed-to-be University, Bangalore
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News & Updates
Sep 10, 2026
Student Forum
Answered Yesterday
SRCC scholarships are mainly comprised of need-cum-merit based scholarships to BCom (Hons) students as financial assistance. The scholarships offered at the insitute are mostly awarded on the basis of academic performance of the student and in some cases their background also. Some of the SSRC Schol
a
Contributor-Level 7
Answered a week ago
To take admission in S.S. Jain Subodh Commerce and Arts College BCom course, students should meet the eligibility criteria. Check below selection process:
- For BCom, minimum 45% of aggregate marks are required in last qualifying exam for students from RBSE / CBSE and any other equivalent Board. Minimu
G
Contributor-Level 10
Answered a week ago
Yes, students can apply offline for BCom admission in S. S. Jain Subodh Commerce and Arts College. For offline process, students can download the offline application form or obtain the form from the college campus. The duly filled application form shall be submitted to the office either by hand or o
G
Contributor-Level 10
Answered a week ago
Follow the steps given below know to application process of S.S. Jain Subodh Commerce and Arts College for BCom course:
Apply throught the official website.
Choose learning mode, select BCom.
Fill the online application form.
Pay the application fee in preferred method (credit card/ debit card/ UPI).
G
Contributor-Level 10
Answered a week ago
Yes, BCom admissions for the 2026-27 academic session at S.S. Jain Subodh Commerce and Arts College are currently open for BCom. Students can apply online and offline for admission.
G
Contributor-Level 10
Answered a week ago
S.S. Jain Subodh Commerce and Arts College BCom admission are based on the scores of Class 12. To be eligible students must pass Class 12 with 45% aggregate. Candidates are required to participate in the merit-based admission process to be considered for the final admission offer.
G
Contributor-Level 10
Answered a week ago
Yes, students can get direct admission in BCom at S.S. Jain Subodh Commerce and Arts College. Entrance exams are not required for admission in the college. The selection criteria for BCom admission is based on the scores in last qualifying exams.
G
Contributor-Level 10
Answered a week ago
No, entrance tests are not required for selection in BCom at S.S. Jain Subodh Commerce and Arts College. The selection for BCom course is based on the merit. Students must submit the scores of last qualifying exams for admission.
G
Contributor-Level 10
Answered 2 weeks ago
BMS focuses on logical decision-making, corporate strategy and fixing practical management problems.
BBA teaches you foundations of running a company - covering general administration and leadership skills.
BCom is all about numbers - focusing heavily on accounting, taxation, economics and finance.
Particulars | BMS | BCom | BBA |
|---|---|---|---|
Full Name | Bachelor of Management Studies | Bachelor of Commerce | Bachelor's of Business Administration |
Course Level | Undergraduate | Undergraduate | Undergraduate |
Course Eligibility | Class 12 with 50 per cent marks | 10+2 (Studied Commerce and Accountancy) | 3 years |
Entrance Exams | CUET, XET | IPU CET, CUET, Christ University Entrance Test, and DUET | NMIMS NPAT, SET, AIMA UGAT, CUET, IPM Aptitude Test, IPMAT, and IPU CET |
Popular Colleges | IIM Bodh Gaya, Shiv Nadar University, University of Mumbai | SRCC, Ramjas College, Christ University, Hindu College, Hansraj College, etc. | Manipal University, Chandigarh University, IIM Indore, IIM Ranchi, and Loyola College |
Course Fees | INR 3 Lakh - INR 8 Lakh | INR 3000 to INR 60000 | INR 50,000 to INR 6 Lakh and above |
Job Profiles | Sales Executive, Marketing Executive, Human Resource Executive, Finance Manager, etc. | Financial Analyst, Accountant, Tax Consultant, Accounts Manager, etc. | HR Executive, Marketing Executive, Marketing Manager, Sales Executive, Research and Development Manager, etc. |
Top Recruiters | Reliance, TCS, Honda, Accenture, Deloitte, and so on | ICICI, HDFC, SBI, PNB, RBI, LIC, KPMG, etc. | Tata Consultancy Services (TCS), Hindustan Unilever, International Business Machines (IBM) Corp, Ernst & Young (EY), etc. |
Not
M
Contributor-Level 10
Answered 2 weeks ago
To be eligible to apply for BCom at S.S. Jain Subodh Commerce and Arts College, students must have minimum 45% of aggregate marks are required in last qualifying exam for students from RBSE / CBSE and any other equivalent Board. Minimum 60% of aggregate marks is required for students, who are not th
G
Contributor-Level 10
Answered 2 weeks ago
S.S. Jain Subodh Commerce and Arts College BCom total tuition fee is INR 48200 - INR 65200. Students must pay additional INR 1500 for Geography and INR 500 for Physical Education.
G
Contributor-Level 10
Answered 3 weeks ago
Yes, many top colleges here offer BCom with integrated CA, CS, or CMA support. Christ University is particularly known for this combination. It's a smart move if you're serious about clearing CA early while still doing your degree.
T
Contributor-Level 10
Answered 3 weeks ago
Of course you can, you can even get better colleges if you get better grades in your 12th.
A
Beginner-Level 1
Answered 3 weeks ago
Sorry, but I cannot share you the fee at the Methodist Girls Degree College for B.Com. College has not disclosed the fee structure for any course officially.
A
Contributor-Level 10
Answered 3 weeks ago
A score of 350 is competitive and viable for categories like SC, ST, or lower EWS/OBC brackets as merit lists progress through later rounds.
CUET raw score cutoffs for the main campus typically range higher than 420–490+ for the unreserved.
M
Beginner-Level 2
Answered 3 weeks ago
In SV University Tirupati with does not request any entrance exam.
And the admission is strictly merit based eviluted directly on your qualifying 10 + 2 marks.
M
Beginner-Level 2
Answered 3 weeks ago
It was approximately the annual fees was in the Sharda first grade college 9,200 to 12,200 per annum and it was depending upon the undergraduate courses like BCom BCom computers general MBA.
BA -9,190
B com- 9,200 to 12,200
M
Beginner-Level 2
Answered a month ago
Vijetha Degree College fees is not available for BCom. Aspirants are advised to contact the admission team to get the complete fee structure for BCom.
N
Guide-Level 15
Answered a month ago
Aspirants after completing BCom degree from Vijetha Degree College are open to career in Chartered Accountancy, Finance, Business Analytics and Entrepreneurship. BCom is a three-year UG level course of Vijetha Degree College.
N
Guide-Level 15
Answered a month ago
B.Com general and B.Com honours 3.6 Lacs 7.2 Lacs for the full course B.Com 4.58 lacs total tuition fees 4.08 lacs other freezes 50000 first year payment 1.5 lakhs
s
Beginner-Level 1
Answered a month ago
Rajasthan college is good
A
Beginner-Level 1
Answered a month ago
No, you can not get admission to B.Com (Hons.) with 71.40% (Normal 5) and 79.20% (Best 5) in Rajdhani College, because the college takes admission through CUET score, and your marks do not fall under the eligibility criteria.
S
Contributor-Level 9
Answered 2 months ago
No, candidate who has secured less than 50% marks is not eligible for admission in MCA at National Institute of Engineering. Because, it is clearly mentioned on the official website of the institute, that it is mandatory to have at least 50% marks in aggregate to be eligible for admission.
R
Contributor-Level 9
Answered 2 months ago
SDHR Degree and PG College offers a three-year BCom course at the UG level. The college offers BCom in Computer Applications and CA with Business Analytics. Aspirants must complete Class 12 with a minimum of 45%-55% aggregate to apply.
N
Guide-Level 15
Answered 2 months ago
Aspirants need to score at least 45%-55% aggregate in Class 12 to apply for BCom at SDHR Degree and PG College. Candidates must also have studied English. Hence, aspirants with 65% in Class 12 can apply for BCom provided they also meet other criteria.
N
Guide-Level 15
Answered 2 months ago
Candidates must fill in the application form and pay the CUET UG registration fee for BCom admission in Shri Ram College of Commerce which is as follows:
Category | CUET Application Fee (in INR) |
|---|---|
General | 650 |
OBC-NCL and EWS | 600 |
SC/ST/PwD/Third Gender | 550 |
Outside India | 3,000 |
R
Contributor-Level 10
Answered 2 months ago
No, CUET is not required to get admission in BCom at Jai Hind College. Admission is given by considering: 50% merit (Class 12 marks) and 50% entrance-based (Jai Hind College Common Entrance Exam - CEE).
R
Contributor-Level 10
Answered 2 months ago
Yes, candidates can get admission in BCom at Jai Hind College with 60% marks in Class 12. Applicants should have passed Class 12 with minimum 45% marks for general category (40% for reserved category) students to be eligible to apply for admission.
R
Contributor-Level 10
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