B.Com Syllabus & Subjects List 2026: Download Semester-wise Syllabus PDF
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:
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B.Com 1st Year Subjects |
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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:
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Type of Electives |
BCom Elective Subject Name |
|---|---|
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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:
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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:
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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:
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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:
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BCom 5th Semester Subjects |
BCom Syllabus |
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|---|---|---|
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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:
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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:
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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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News & Updates
Student Forum
Anything you would want to ask experts?Answered 2 hours ago
Yes, you can join BCom programme at IIMR Indore directly. As the admission to IIMR BCom programme is completely merit based, you can join the course if you have completed class 12 from any recognised board.
A
Contributor-Level 10
Answered 2 hours ago
The students are required to keep some documents with them while filling out the application form for the IIMR BCom programme. The required documents are mentioned below:
- Class 12 marksheet
- Leaving certificate
- Aadhaar card
- Passport sized photograph
- Signature
A
Contributor-Level 10
Answered 2 hours ago
Students who have passed Class 12 from any recognised board and have good academic records, can get admission to BCom at IIMR Indore. Apart from this Students have to clear the GD/PI round.
A
Contributor-Level 10
Answered 2 hours ago
Yes, the IIMR Indore follows a semester pattern for BCom programme. There are total six semesters in BCom programme at IIMR Indore. The total duration of the programme is three years. The mode of BCom programme at IIMR Indore is full-time.
A
Contributor-Level 10
Answered 2 hours ago
No, there is no requirement of an entrance exam for admission to BCOM at IIMR Indore. The admission to IIMR Indore BCom programme is merit-based. The students who passed Class 12 in any stream are eligible for the course.
A
Contributor-Level 10
Answered 2 hours ago
Both the colleges are good for BCom in Indore. Students who want to purue BCom, can choose any college between IIRM Indore and SAGE University. Students can see the comparison of the college tabulated below:
Particulars | IIRM Indore BCom | SAGE University Indore |
|---|---|---|
Fees (3 years) | INR 1.35L | INR 1.50L |
Seats | 60 | 60 |
Ratings | 4.6 | 4.3 |
A
Contributor-Level 10
Answered 2 hours ago
Between IIMR Indore and Prestige Institute of Management and Research BCom programme, the IIMR is more affordable. The Prestige Institute of Management and Research fees is costlier. Students can check the fees difference of both the colleges below:
College | IIMR Indore BCom | Prestige Institute of Management and Research BCom |
|---|---|---|
Fees | INR 1.35 lakh | INR 5.54 lakh |
A
Contributor-Level 10
Answered 2 hours ago
If you want to get a seat at IIMR BCom programme you have to be eligible for the course in the first place. Those who are eligible for the programme are required to complete the below mentioned process:
- Complete the application form
- Attend GD/PI round
- Check your name in merit list
- Pay the course fee
- Conf
A
Contributor-Level 10
Answered 2 hours ago
The total number of seats offered at IIMR Indore BCom programme is 60 for the academic year of 2026. The seats are allocated to students based on merit. Students are required to fulfil the eligibility to get into the BCom programme at IIMR.
A
Contributor-Level 10
Answered 2 hours ago
The IIMR Indore invites many top leading companies to provide placements to its students. Students get attractive packages during the IIMR placement drive. Some top recruiting companies are listed below:
- Tech Mahindra
- Capital Via
- Upgrad
- Canara HSBC
- Airtel
- ICICI Prudential
- GENPACT
- Biztech IT Consultancy
- Big B
A
Contributor-Level 10
Answered 2 hours ago
Yes, admission to the IIMR Indore BCom programme is currently open for the academic year of 2026. Interested students are suggested to visit the website of the college and fill the application form. The form can be submitted offline too. Closing date of admission is not announced by the college.
A
Contributor-Level 10
Answered 2 hours ago
The IIMR Indore offers only one course in BCom. There are no other specialisation offered by the college. Students who want to pursue BCom from IIMR are required to meet the basic eligibility of the course. There is no entrance exam required for admission.
A
Contributor-Level 10
Answered 2 hours ago
The total tuition fee for three years of BCom at IIMR Indore is INR 1.35 L. The total fees for BCom at IIMR are more than this amount. As the total amount is made up of several different factors. This should be noted that given fee is as per the official website/ sanctioning body. It is still subjec
A
Contributor-Level 10
Answered 23 hours ago
Yes, KCC Institute of Legal and Higher Education offers scholarships to BCom (Hons) students based upon Class 12 scores. They are given as fee-concessions on first-year fee. They are available for first year only. The details are mentioned in the following table:
| Eligibility | Scholarship amount |
|---|---|
| 90% and above in eligibility subjects | 50% of the first year course fee |
| 85%- 89% in eligibility subjects | 25% of the first year course fee |
| 80%- 84% in eligibility subjects | 15% of the first year course fee |
S
Contributor-Level 10
Answered 23 hours ago
Yes, KCC Institute of Legal and Higher Education offers sports scholarships to BCom (Hons) students. Scholarships are awarded each year in the form of concession on annual course fee. The details are mentioned in the table below:
| Criteria | Scholarship Amount |
|---|---|
| Zonal Level Player | 5% of fee each year |
| State Level Player | 10% of fee each year |
| National Level Player | 15% of fee each year |
S
Contributor-Level 10
Answered 23 hours ago
KCC ILHE offers BCom (Hons) in affiliation with GGSIP University. The university conducts GGSIP CET for admission in BCom (Hons). Students who have qualified NTA CUET can also apply for admission.
S
Contributor-Level 10
Answered 23 hours ago
KCC Institute of Legal and Higher Education admission are currently open for BCom (Hons). Candidates can visit the college official website to apply before the deadline. Admission is based on score in entrance exam.
S
Contributor-Level 10
Answered 23 hours ago
KCC Institute of Legal and Higher Education provides hostel facility to BCom (Hons) students. Hostel fee varies according to the type of accommodation. The fee per annum for AC dorm is INR 1.01 lakh. The annual fee details are mentioned below:
Single Occupancy: INR 1.34 Lacs to INR 1.96 lakh
Double Oc
S
Contributor-Level 10
Answered 23 hours ago
Each semester of BCom (Hons) at KCC Institute of Legal and Higher Education comprises 5 theory and one or two practical subjects. Some of the main areas of study covered in BCom (Hons) curriculum are Macro Economics, Micro Economics, Business Studies, Business Statistics, Financial Accounting, Corpo
S
Contributor-Level 10
Answered 23 hours ago
KCC Institute of Legal and Higher Education offers limited seats in its BCom (Hons) programme in affiliation with Guru Gobind Singh Indraprastha University. The number of seats available is 120.
S
Contributor-Level 10
Answered 23 hours ago
Students can get admission in BCom (Hons) at KCC Institute of Legal and Higher Education by qualifying CUET by NTA. Else, students need to take GGSIPU CET exam to get admission.
S
Contributor-Level 10
Answered Yesterday
KCC Institute of Legal and Higher Education BCom (Hons.) fee may have many components. The tuition fee charged by the institute is INR 95,000 per year. So, the total tuition fee for 3 years is INR 2.85 lakh. The annual hostel fee ranges from INR 1.01 lakh to INR 1.98 lakh. Security deposit of INR 50
S
Contributor-Level 10
Answered Yesterday
Eligibility criteria for admission in BCom (Hons) at KCC Institute of Legal and Higher Education is mentioned below:
- For admission through Management Quota: Minimum 50% (45% for SC/ST/PWD candidates) in Class 12 with English as a subject.
- For admission through NTA CUET: Eligibility criteria as prescri
S
Contributor-Level 10
Answered Yesterday
The selection criteria for admission in BCom (Hons) at KCC Institute of Legal and Higher Education is mentioned below:
- Through Management Quota: Rank in GGSIPU CET.
- Through NTA CUET: Merit in NTA CUET.
S
Contributor-Level 10
Answered Yesterday
To apply for BCom at DU SOL, candidates need to fill the application through the official site. The form is to be filled with the respective documents. This is followed by payment of the application amount. Candidates must check the SOL DU eligibility before applying.
Contributor-Level 10
Answered Yesterday
For BCom (Hons) at KCC Institute of Legal and Higher Education, students are given classroom instruction alongwith practical training. The learning methods include case studies, role playing, debates, presentations, seminars, and quizzes.
S
Contributor-Level 10
Answered Yesterday
KCC Institute of Legal and Higher Education B.Com Honours programme is affiliated with Guru Gobind Singh Indraprastha University. GGSIPU is recognised by the UGC. It is a NAAC 'A' Grade University.
S
Contributor-Level 10
Answered Yesterday
No, students from Arts stream in Class 12 cannot apply for BCom (Hons.) admission in KCC Institute of Legal and Higher Education. Students who have Science stream or commerce stream can apply if they fulfill other eligibility criteria.
S
Contributor-Level 10
Answered Yesterday
Yes, students who have Science stream in Class 12 can apply for admission in BCom (Hons.) at KCC Institute of Legal and Higher Education if they pass in Mathematics and fulfill the eligibility criteria.
S
Contributor-Level 10
Answered Yesterday
Students can choose electives in the BCom (Hons) programme at KCC Institute of Legal and Higher Education in the third year.
Students can choose one of the following electives in the 5th semester:
- Investment Management
- Training and Development
- Financial Markets and Institution
- Sales and Distribution Mana
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