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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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 days ago
Rajasthan college is good
A
Beginner-Level 1
Answered 4 days 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 7
Answered a week ago
For the Yamunanagar campus, DHE Haryana applications closed on July 12, 2026. For the Mumbai campus, primary Mumbai University portal registrations concluded on May 30, 2026.
Beginner-Level 4
Answered 2 weeks 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 weeks 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 weeks 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 weeks 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 weeks 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 weeks 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
Answered 2 weeks ago
BCom graduates from Mumbai have a very wide range of career options available to them. One of the most popular paths is pursuing CA (Chartered Accountancy) through the ICAI, which when combined with a BCom degree gives students a very powerful and high-earning qualification. Other professional cour
T
Contributor-Level 10
Answered 2 weeks ago
In most of the Bcom colleges affiliated with the University of Mumbai in Mumbai, entrance exam is not conducted. Admission is based solely on Class 12 marks. The merit list is made on the basis of HSC percentage and the available seats are allotted accordingly. However, there are some cases with aut
T
Contributor-Level 10
Answered 2 weeks ago
According as a college student there is extra time given to acca students to study about acca and also bcom exams preparation is taken on another lecture as compare to acca exams.
A
Beginner-Level 1
Answered 2 weeks ago
The Akis Poona College is located in camp, and there is admission in B.Com for many students, and after 6 july the books have been given according to the subjects: business communication, corporate accounting, business economics, management, and also marketing, auditing, and taxation. According to m
A
Beginner-Level 1
Answered 3 weeks ago
Yes, K.P.B Hinduja College of Commerce is Commerce specific college. It provides BCom in different specialisations. The official website mentions placement in big companies like Tata Consultancy Services, Wipro, Google, South Indian Bank, etc.
R
Contributor-Level 9
Answered 3 weeks ago
There is common criteria for BCom Investment Management admission at K.P.B Hinduja College of Commerce. It involves clearing Class 12 from the Maharashtra State Board of Higher Education or its equivalent. Candidate must secure atleast 45% marks in aggregate. For reserved category, it is 40 %.
R
Contributor-Level 9
Answered 3 weeks ago
Candidate must have done Class 12 from Maharashtra Board of Higher Secondary Education or its equivalent for BCom (Banking and Insurance) admission at K.P.B Hinduja College of Commerce. Candidate must secure at least 45% marks in aggregate at first attempt. For reserved category candidate must secur
R
Contributor-Level 9
Answered 3 weeks ago
Candidate willing to take admission in BCom (Financial Markets) at K.P.B Hinduja College of Commerce need to secure at least 45% marks in aggregate in first attempt. There is no entrance exam for this course. The selection is done on the basis of merit. Candidate must register themselves on the offi
R
Contributor-Level 9
Answered 3 weeks ago
Placements for B.Com and BBA at the Delhi NCR campus of CHRIST (Deemed to be University) are good but not as strong as the Bengaluru campuses. The university reports recruiters like EY, Decathlon, Jaro Education, and ICICI Lombard visiting the campus, with commerce packages reaching about ₹8.4 LPA a
C
Beginner-Level 3
Answered 3 weeks ago
Degree Type: You must hold a B.Com (Honours) degree from a recognized university. A general/pass B.Com degree is not accepted.
Minimum Marks: You need a minimum of 55% aggregate marks at the undergraduate level.
Gender: JDBI's postgraduate commerce courses are strictly for female candidates only.
C
Beginner-Level 3
Answered 3 weeks ago
Symbiosis College of Arts & Commerce strictly follows the Government of Maharashtra guidelines to distribute its BCom seats. The policy reserves specific percentages for categories like SC (13%), ST (7%), OBC (19%), and SEBC (10%). Local state applicants must upload valid caste and domicile papers o
R
Contributor-Level 9
Answered 3 weeks ago
Symbiosis College of Arts & Commerce keeps exactly 16 seats reserved for students from the eight North-Eastern Indian states in its BCom program. This dedicated regional quota is handled within the sanctioned strength of the college. You just need to upload an official North-Eastern Region (NER) cer
R
Contributor-Level 9
Answered 3 weeks ago
Symbiosis College of Arts & Commerce allows you to select more than one course choice on your online application. While filling out the pre-merit form, you can tick preferences for regular BCom as well as professional analytics or ACCA tracks. This smart option expands your opportunities, letting th
R
Contributor-Level 9
Answered 3 weeks ago
Symbiosis College of Arts & Commerce requires clear digital copies of your 12th marksheet, Aadhaar card, school leaving certificate, and a formal photo. If you are a Maharashtra student claiming quota benefits, you must also scan your caste and domicile papers. Outstation students must upload their
R
Contributor-Level 9
Answered 3 weeks ago
Symbiosis College of Arts & Commerce does not allow any subject modifications once your final admission form is submitted. Optional subjects are distributed strictly on a first-come, first-served basis while you pay your BCom fees online. The database locks your choices instantly to maintain order.
R
Contributor-Level 9
Answered 3 weeks ago
Symbiosis College of Arts & Commerce helps students from recognised minority backgrounds access state Post Matric Scholarships easily. If you belong to the Muslim, Christian, Sikh, Buddhist, Jain, or Parsi communities, you are welcome to apply. The welfare scheme provides up to INR 10,000 annually t
R
Contributor-Level 9
Answered 3 weeks ago
Symbiosis College of Arts & Commerce rewards sporting talent directly through its own dedicated SCAC Sports Scholarships Scheme. If you have played any sport at a national or international level, you can submit your sports certificates. The college offers these internal funds to help athletes balanc
R
Contributor-Level 9
Answered 3 weeks ago
Symbiosis College of Arts & Commerce offers highly subsidized fee structures for backward-category students recognised by the state. If you are an eligible Maharashtra domicile candidate, your first-year BCom fee is just INR 36,000. This special cost covers your basic tuition and mandatory health se
R
Contributor-Level 9
Answered 3 weeks ago
Symbiosis College of Arts & Commerce charges INR 1,35,500 annually for a triple-sharing room, while twin-sharing options cost INR 1,88,200 for BCom residents. You also pay an annual mess fee of INR 1,19,600 for campus food services. Keep in mind that a refundable safety deposit of INR 20,000 is requ
R
Contributor-Level 9
Answered 3 weeks ago
Symbiosis College of Arts & Commerce charges INR 42,600 for the first year if you belong to the 'Other State' category. International students pay INR 43,200 for the BCom course. This cost difference is due to extra university board eligibility checks and registration processing. These mandatory amo
R
Contributor-Level 9
Answered 3 weeks ago
Symbiosis College of Arts & Commerce prepares students for high-demand modern data roles through its tech-focused courses. Graduating from the BCom Business Analytics track allows you to secure corporate roles as junior data scientists, risk analysts, or business intelligence associates. Firms value
R
Contributor-Level 9
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