B.Com Syllabus & Subjects List 2026: Download Semester-wise Syllabus PDF
Diya NihalaniContent Author
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 9 hours ago
M
Beginner-Level 4
Answered 9 hours ago
Entrance Test/Admission Confirmation: If you wish to apply for admission into B.Com. or receive sch.olarsihp grant you will need to attend the CUCET examination. After successfully passing this examination, you will attend counseling session to confirm your B.Com Seat by paying your tuition fees.
T
Beginner-Level 5
Answered 3 days ago
The VIT-AP BCom deadlinehas been scheduled on May 31st 2026. The BCom admission deadline mentioned above is the same for all BCom courses offered by VIT-AP.
Candidates who are interested in applying for BCom admissions need to do so before the aforementioned date. Ther are no entrance exams that are
S
Contributor-Level 10
Answered 3 days ago
Yes, the VIT-AP BCom admissions are currently open for the academic year 2026. The applications for the BCom admissions became available since Feb 14th 2026 at VIT-AP.
Go to the website of VIT-AP and fill the application form to apply for the BCom admissions.
S
Contributor-Level 10
Answered 3 days ago
There is no mention of a specific application mode to apply for VIT-AP BCom admissions. Candidates who wish to apply in offline mode are advised to contact the admission desk at VIT-AP before filling the application form.
If it is possible to apply in offline mode, the admission desk of VIT-AP will g
S
Contributor-Level 10
Answered 3 days ago
The tuition fees for BCom course at IT-AP is INR 1.1 Lacs while the BCom (hons) fees is INR 1.65 Lacs for the academic year 2026.
Candidates are charged the aforementioned tuition fees at per annum basis at INR 55,000 each year.
S
Contributor-Level 10
Answered 3 days ago
The four year BCom (hons) fees at VIT-AP is INR 1.68 Lacs for the academic year 2026. The aforementioned fees only applies to the BCom (hons) in Finance course offered by VIT-AP and is charged on per annum basis.
The BCom fees includes the tuition fees as well as the caution deposit.
S
Contributor-Level 10
Answered 6 days ago
Candidates applying to BCom programme at Seshadripuram College should ahve a Bachelor's degree (B.Com./ B.B.M./ B.B.S. and B.B.A.) from a recognised University and has secured not less than 50% of the marks in the aggregate in all the Commerce subjects of Business Education in all the years.
R
Contributor-Level 10
Answered 6 days ago
Candidates can check below the career outcomes after pursuing BCom from Seshadripuram College:
- Financial Analyst
- Accounting Manager
- Business Consultant
- Financial Planner
- Risk Analyst
R
Contributor-Level 10
Answered 6 days ago
Aditya Degree College, Vijayawada BCom fees is INR 54,000. This is the total tuition fees of the programme. Students can pay the amount through cash/ card/ DD/ UPI. This data is from official sources and can change.
N
Contributor-Level 10
Answered 6 days ago
To get admission in Aditya Degree College Vijayawada BCom, students have to check the eligibility first. Interested students can then apply offline or online. The selection is merit-based. Selected students have to report for verification of documents and pay the admission fees to complete the proce
B
Contributor-Level 10
Answered a week ago
The duration of BCom at Indian Institute of Printing and Packaging Technology (IIPT) is three years. The entire course is divided into six semesters. Admission in BCom at IIPT is done on the basis of merit in last qulaifying exam.
R
Contributor-Level 10
Answered a week ago
The behavior of the MCAM staff is very inappropriate and disrespectful. They often use offensive language and insult students. Such behavior is unacceptable in an educational institution. I request the authorities to look into this matter and take appropriate action to ensure a respectful environmen
P
Beginner-Level 1
Answered a week ago
Candidates must Bachelor's degree in Commerce or Business Administration with at least 45% aggregate or, BCom (Hons) with at least 45% aggregate or, graduation with Honours in Economics or Mathematics/ Statistics/ Commerce with at least 45% aggregate to apply for MCom at Sri Aurobindo College of C
N
Guide-Level 15
Answered a week ago
Aspirants must pass Class 12 from a recognised board to apply for BCom programme at Sri Aurobindo College of Commerce and Management. Candidates are selected for BCom programme based on their scores in the qualifying exam.
N
Guide-Level 15
Answered a week ago
The total tuition fees for BCom is INR 2.6 lakh at Sri Aurobindo College of Commerce and Management. Selected candidates need to pay the course fees to confirm their seat. The fees can be paid via any of the online payment modes.
N
Guide-Level 15
Answered a week ago
The table below shows the top CUET accepting BCom colleges in Mumbai (All) with their tuition fees -
| Top Colleges | Tuition Fee |
|---|---|
| Narsee Monjee College of Commerce & Economics | INR 3.16 lakh |
| Chhatrapati Shivaji Maharaj University | INR 90,000 - INR 1.25 lakh |
| Dr. Shantilal K Somaiya School of Commerce and Business Studies | INR 6 Lacs - INR 8 lakh |
| FinX Institute | INR 4.63 lakh |
Source: Official site and may vary.
T
Contributor-Level 10
Answered a week ago
Generally private colleges are expensive than government colleges as they hace modern infrastructure with modern labs and classrooms, hostel facilities, experienced faculty and offer great placement options in top companies. However, some affordable options are also available which are mentioned bel
T
Contributor-Level 10
Answered a week ago
As per the popularity basis by the top BCom colleges in Mumbai (All), listed below are some of the top colleges with tuition fees -
| Top BCom Colleges | Tuition Fee |
|---|---|
| Narsee Monjee College of Commerce & Economics | INR 43,410 - INR 3.82 lakh |
| Mithibai College of Arts | INR 39,000 - INR 3.5 lakh |
| St. Xavier's College, Mumbai | INR 2 Lacs - INR 2.02 lakh |
| K J Somaiya College of Arts and Commerce | INR 48,030 |
| Kishinchand Chellaram College | INR 1.51 lakh |
Source: Official site and may vary.
T
Contributor-Level 10
Answered a week ago
Yes, students looking to get admission into BCom course can make payment via online methods. They can pay through Net Banking, UPI, Demand draft in the name of college, and more. In case of any issues regarding the fee payment, student can visit the college campus for clarification.
C
Contributor-Level 10
Answered a week ago
Application for BCom course can be made online at the college website. The students who wish to apply for the BCom course at MML College of Commerce, must follow these steps:
1. Students must visit the MMK College website and select the BCom course
2. Then, fill the application form and pre-enrolment
C
Contributor-Level 10
Answered a week ago
The total seat intake for BCom course varies every year. There are no fixed number of seats offered in BCom programme at MK College of Commerce. The students must check the college website and admission brochure for more details. In case of any doubts, they can reach out to admission team for quick
C
Contributor-Level 10
Answered a week ago
Yes, the BCom course is offered in affiliation with Mumbai University. The college is autonomous and was granted this status by the UGC. MMK College of Commerce has its own BCom curriculum. It is accredited by NAAC.
C
Contributor-Level 10
Answered a week ago
Students get to learn various skillsets after completing their BCom course at MMK College of Commerce. They learn business communication, statistics, advanced mathematics, and more. This helps them build strong foundations for their career. The course curriulum is defined in a manner which provides
C
Contributor-Level 10
Answered a week ago
Some of the subjects offered in BCom course at MMK College of Commerce are:
1. Foundational courses part two
2. Accountancy and Financial Management part two
3. Business Communication
4. Mathematical and Statistical techniques
C
Contributor-Level 10
Answered a week ago
The course curriculum consists of various subjects like Accountancy and Financial Management, Business Economics, Business Law, Marketing Management and more. The students get to learn theory as well as practical skills. Faculty is well-qualified and makes learning more interesting for students. Cou
C
Contributor-Level 10
Answered a week ago
The placement cell provides regular training to the students. It helps them in building technical as well as soft skills. Students get the latest updates about the industry which helps them during final placements. It plays a major role in inviting reputable companies to the campus for placements.
C
Contributor-Level 10
Answered a week ago
The top companies that provides placements are ICICI Bank, Endurance International Group, Kapiva Ayurveda, and more. These companies offer competitive packages to the students. The college has strong industry tie ups that helps them invite reputed companies for BCom placements.
C
Contributor-Level 10
Answered a week ago
Application for BCom course can be made online at the college website. The students who wish to apply for the BCom course at MML College of Commerce, must follow these steps:
1. Students must visit the MMK College website and select the BCom course
2. Then, fill the application form and pre-enrolment
C
Contributor-Level 10
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