B.Com Syllabus 2024: Subjects, Semester-wise Syllabus PDF, Top Colleges, Books

Q: Q: What is CBCS?

A: CBCS or Choice Based Credit System is a scheme wherein students get to choose subjects from the prescribed subjects comprising core, elective and skill-based subjects.

Q: Q: Does BCom has Maths?

A: Yes, a B.Com (Bachelor of Commerce) program generally includes mathematics as part of its curriculum, often in the first year. This is usually titled "Business Mathematics" or "Business Mathematics and Statistics."

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Updated on Apr 17, 2025 05:06 IST

Pallavi Priyadarshini PandaContent Writer

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:

B.Com 1st Year Subjects
Business Organisation and Management	Financial Accounting	Environmental Studies
Semester 2 BCom Subjects
Business Laws	Business Mathematics and Statistics	Macro Economics
Semester 3 BCom Subjects
Company Law	Income Tax Laws	Financial Analysis and Reporting
Semester 4 BCom Subjects
E-Commerce	Industrial Laws	Human Resource Management
Semester 5 BCom Subjects
Cost Accounting	Auditing and Corporate Governance	Principles of Marketing
Semester 6 BCom Subjects
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.

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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
	Principles of Marketing
	Auditing and Corporate Governance
	Financial Reporting and Analysis
	Fundamentals of Financial Management
	Indirect Tax Laws
	Training and Development
	Industrial Laws
	Corporate Tax Planning
	Banking and Insurance
	Management Accounting
	Computerised Accounting System
	Financial Markets and Institutions
	International Business
	Office Management and Secretarial Practice
	Fundamentals of Investment
	Consumer Protection
	Organisational Behaviour
Ability Enhancement Elective Course	Computer Applications in Business
	Cyber Crimes and Laws
	E-Commerce
	Investing in Stock Markets
	Entrepreneurship
	Advertising
	Personal Selling and Salesmanship
	Collective Bargaining and Negotiation Skills
Generic Elective	Indian Economy
	Project Management
	Principles of Microeconomics
	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
Environmental Studies	Syllabus for the subject varies across universities
Financial Accounting	Theoretical Framework
	Accounting Process
	Business Income
	Preparation of financial statements of not for profit organisations
	Accounting for Hire Purchase and Instalment Systems, Consignments, and Joint Venture
	Accounting for Inland Branches
	Accounting and Dissolution of Partnership Firm
Business Organisation and Management	Foundation of Indian Business
	Business Enterprises
	The Process of Management
	Conceptual Framework of Marketing Management
English Language	The syllabus varies across universities

Note: The info is taken from other sources and can be different.

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BCom Syllabus: 2nd Semester

Candidates can see the BCom second semester syllabus below:

BCom 2nd Semester Subjects	BCom Syllabus
Language: English/Hindi/Modern Indian Language	Syllabus varies across universities
Business Laws	The Indian Contract Act, 1872
	Special Contracts
	The Sale of Goods Act, 1930
	The LLP Act, 2008
	The Information Technology Act, 2000
Business Mathematics and Statistics	Business Mathematics
	Business Statistics
	Bi-variate Analysis
	Time-based Data: Index Numbers and Time Series Analysis
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
Company Law		Introduction
		Documents
		Management
		Company Meetings
		Dividends and Audit
		Winding Up
Income Tax Law and Practice		Basic concepts
		Computation of income under different heads
		Total income and tax computation
		Computation of total income of individuals and firms
Hindi/Modern Indian Language		Syllabus varies across universities
Skill-based AEEC-1 (one among the two is to be chosen)	Computer Applications in Business	Introduction
		Introduction to essential tools
		Using a spreadsheet for data analysis and reporting features
		Database Designs for Accounting and Business Applications
		CAAT Tools
	Cyber Crimes and Laws	Cyber Crimes
		Definition and Terminology
		Regulatory Framework
		Electronic Records

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:

BCom 4th Semester Subjects		BCom Syllabus
Business Communications		Introduction
		Business Correspondence
		Report Writing
		Business Language and Presentation
		Technology and Business Communication
Corporate Accounting		Accounting for Share Capital & Debentures
		Final Accounts
		Valuation of Goodwill and Valuation of Shares
		Accounts of Holding Companies/ Parent Companies
		Banking Companies
		Cash Flow Statement
		Amalgamation of Companies
Cost Accounting		Introduction
		Materials and Labour
		Overheads
		Methods of Costing
		Service Costing and Accounting System
Skill based AEEC-2 (one among the two is to be chosen)	E-Commerce	Introduction
		Planning Online-Business
		Technology for Online-Business
		Operations for E-Commerce
		Security and Legal Aspects of E-Commerce
	Investing in Stock Markets	Investing Fundamentals
		Stock Analysis and Valuation
		Investing in Mutual Funds
		Understanding Derivatives

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
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
	Principles of Marketing	Introduction, Consumer behaviour, Market Segmentation, Product, Pricing, Distribution, Promotion
	Auditing and Corporate Governance	Auditing, Corporate Governance, Failures, Business Ethics and CSR
	Financial Reporting and Analysis	Basics, Understanding Financial Statements, Elements of Financial Statements, Accounting Standards in India & IFRS
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
	Indirect Tax Laws	Service Tax, VAT, Central Excise, Customs laws
	Training and Development	Introduction, Training Needs, Training Methods, Evaluation
	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
Skill-based AEEC-3 (one among the two to be chosen)	Entrepreneurship	Introduction, Types of Business Entities, Entrepreneurial Sustainability, Business Plan Preparations, Startup issues
Skill-based AEEC-3 (one among the two to be chosen)	Advertising	Introduction, Media Decisions, Message Development, Measuring Advertising Effectiveness, Organisational Arrangements
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
Generic Elective-1 (any one among the two subjects)	Economics of Regulation of Domestic and Foreign Exchange Markets	Regulation of Domestic Markets, Foreign Trade Policy, Industries Development Regulation, Foreign Exchange Market

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
Discipline Specific Elective-3 (one among the five to be chosen)	Corporate Tax Planning	Tax Planning, Tax Management, Provisions, Advance, Structure, Deductions
	Banking and Insurance	Origin, Definition, Relationships, Commercial Banks, Policies, Operations, CIBIL, Plastic Money, ETF, Risk Management, etc.
	Management Accounting	Nature, Scope, Difference, Need, Importance, Limitations, Budgeting, Absorption
	Computerised Accounting System	Generic Software, Designing, Support system
	Financial Markets and Institutions	Introduction and Components, Financial Markets, Financial Institutions
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
	Office Management and Secretarial Practice	Office Management, Mailing Procedures, Modern Office Equipment, Budget and Audit, Role of Secretary
	Fundamentals of Investment	Investment Environment, Fixed Income Securities, Equity Analysis, Portfolio Analysis, Investor Protection
	Consumer Protection	Conceptual Framework, The Consumer Protection Act 1986, Redressal Mechanism, Industry Regulators, Consumerism
	Organisational Behaviour	Introduction, Individual Behaviour, Group Decision Making and Communication, Motivation, Leadership, Dynamics of Organisational Behaviour
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
Skill-based AEEC-3 (one among the two to be chosen)	Collective Bargaining and Negotiation Skills	Issues in Collective Bargaining, Collective Bargaining in India, Negotiating a Contract, Negotiation skills
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
Generic Elective-1 (any one among the two subjects)	Project Management	Introduction, Project Preparation, Project Appraisal, Issues in Project Planning and Management

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
Financial Accounting	Introduction to Financial Accounting, Horngren
Business Organisation and Management	Modern Business Organisations, by Shankar, Gauri
Business Laws	Business Laws by Tulsian, PC
Business Mathematics and Statistics	Applied Mathematics by Budnick, P.
Income Tax Law and Practice	Income Tax Law and Practice by Lal, BB
Company Law	An Easy Approach to Corporate Laws
Corporate Accounting	Corporate Accounting, MC Shukla
Cost Accounting	Cost Accounting, bu Lal, Jawahar, and Srivastava, Seema
Human Resource Management	Human Resource Management by Gupta, CB
Principles of Marketing	Marketing Management by Czimkota
Auditing and Corporate Governance	Relevant Publications of ICAI on Auditing (CARO)
Financial Reporting and Analysis	Corporate Financial Reporting: Theory & Practice by Lal Jawahar
Fundamentals of Financial Management	Financial Management, Rustagi RP
Indirect Tax Laws	Systematic Approach to Indirect Taxes, by Kumar Sanjeev
Training and Development	Training for Development, by Lynton R, Pareek
Industrial Laws	Simplified Approach to Labour Laws, by Sharma JP
Corporate Tax Planning	IFRSs, by Ghosh, and T.P.
Banking and Insurance	Banking and Insurance, Agarwal and OP
Management Accounting	Management Accounting by Jhamb, HV
Computerised Accounting System	Introduction to IT, by Rajaraman
Financial Markets and Institutions	Financial Services by Khan and Jain
International Business	International Business by Justin and Paul
Office Management and Secretarial Practice	Office Management, Ghosh, P.K.
Fundamentals of Investment	Investment Analysis and Portfolio Management by Chandra, Prasanna
Consumer Protection	Food Products: FSSAI
Consumer Protection	Advertising: ASCI
Organisational Behaviour	Organisational Behaviour by Sun India Publications
Computer Applications in Business	Introduction to Information Technology, by Rajaraman
Cyber Crimes and Laws	E-Commerce: An Indian Perspective
E-Commerce	E-Commerce by Deobyani Nag, Bajaj
Investing in Stock Markets	Personal Finance, Madura, Jeff.
Entrepreneurship	10 Commandments for Building a Growth Company, by Brandt, Steven C.
Advertising	Advertising and Promotion, by Belch and Belch
Personal Selling and Salesmanship	Advertising and Personal Selling by Kapoor, Neeru
Personal Selling and Salesmanship	Management of the Sales Force, by Spiro, Stanton and Rich
Collective Bargaining and Negotiation Skills	Salamon, Michael, Industrial Relations-Theory and Practice
Collective Bargaining and Negotiation Skills	Venkataratnam, CS Industrial Relations: Text and Cases
Indian Economy	Economics Survey, Government of India
Indian Economy	Kapila, Uma, Indian Economics since Independence
Project Management	Chandra, Prasanna, Project Preparation Appraisal and Implementation, Tata McGraw Hill
Project Management	Khatua, Sitangshu, Project Management and Appraisal
Principles of Microeconomics	Business Economics, Ahuja, H.L.
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.

FAQs on BCom Subjects

Q: Who designs the BCom syllabus?

A: BCom subjects are outlined as per the guidelines by the Universities Grants Commission. Under the New Education Policy, colleges will be accepting the Choice Based Credit System (CBCS) to design the course curriculum.

Q: What is CBCS?

A: CBCS or Choice Based Credit System is a scheme wherein students get to choose subjects from the prescribed subjects comprising core, elective and skill-based subjects.

Q: What are the subjects in BCom 1st year?

A: In the first year of the BCom degree course, students are taught subjects including Financial Accounting, Business Organisation and Management, Business Laws, and Business Mathematics and Statistics.

Q: Does BCom has Maths?

A: Yes, a B.Com (Bachelor of Commerce) program generally includes mathematics as part of its curriculum, often in the first year. This is usually titled "Business Mathematics" or "Business Mathematics and Statistics."

Q: Is BCom as CA syllabus same?

A: No. BCom syllabus is completely different from the CA syllabus. However, both BCom and CA have their core subjects related to accounting and commerce.

While there's some overlap in foundational subjects like accounting, law, economics, taxation, auditing, and financial management, the syllabus for a B.Com (Bachelor of Commerce) and the CA (Chartered Accountancy) program in India are not the same. A B.Com offers a broader, more general undergraduate education in commerce, covering a wider range of subjects with an academic focus.

In contrast, the CA program is a specialized, intensive professional certification aimed at creating experts in accounting, auditing, taxation, and corporate laws. It involves a much deeper study of shared subjects, includes specialized subjects like Advanced Accounting and Corporate and Economic Laws, and mandates practical training (articleship), which is absent in a typical B.Com. Many students pursue a B.Com as a base for or alongside their CA studies, but the two have distinct syllabi and cater to different career goals.

Q. What does Business Law cover in BCom?

A. Business Law, typically taught in the first year of B.Com, introduces students to the legal framework within which businesses operate in India. It covers essential laws such as the Indian Contract Act, 1872 (dealing with the formation, performance, and breach of contracts), the Sale of Goods Act, 1930 (governing the sale and purchase of goods), the Companies Act, 2013 (providing the legal framework for the formation, management, and winding up of companies), the Negotiable Instruments Act, 1881 (covering promissory notes, bills of exchange, and cheques), and basic principles of other relevant laws like the Consumer Protection Act and the Information Technology Act. The objective is to equip students with a fundamental understanding of their legal rights and obligations in a business context.

Q. What is covered under Income Tax Law & Practice in BCom?

A. Income Tax Law & Practice, typically a second-year B.Com subject, provides a comprehensive understanding of the principles and provisions of the Indian Income Tax Act. It covers topics such as the definition of income, different heads of income (salary, house property, business or profession, capital gains, other sources), exemptions and deductions, assessment procedures, tax planning, and the filing of income tax returns. Practical application through problem-solving and case studies is often emphasized to enable students to understand and apply the tax laws effectively.

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Popular B.Com Colleges in India

Following are the most popular B.Com Colleges in India. Learn more about these B.Com colleges (Courses, Reviews, Answers & more) by downloading the Brochure.

Hansraj College, University of DelhiDelhi

Admission '26 Placement Cutoff

B.Com Courses

1 Course (331+ Seats)

Exams

CUET CBSE 12th ISC +1 more

Total Tuition Fees

₹540

Median Salary

₹8.4 LPA

Course Rating

4.4235