Commerce Course Syllabus 2025: Semester Subjects, Electives, Books, Specializations

Pragati SinghSenior Executive - Content
Commerce syllabus is designed in a way to give a thorough understanding of business, finance, and economics, adapting across diverse educational stages from secondary to PG levels.
At the foundational secondary school level which are class 11 and 12, the students are introduced to core subjects like accounting, business studies, economics and english, with optional subjects such as maths, informatics practices, and physical education.
Progressing to undergraduate studies like BCom, BBA, the students engage in more specialised learning with B.Com courses covering Financial Accounting, Cost Accounting, Business Law, Economics including the Micro and Macro, Financial Management, and Marketing Management, while BBA majorly focuses on management principles. Postgraduate courses such as M.Com, MBA offers advanced knowledge in specialised areas, with MCom delving into Advanced Accounting, Financial Management, Economics, and Taxation, and MBA providing diverse specializations like Finance, Marketing, Human Resources, and Operations also.
Useful Links for the Commerce Course:
Commerce Syllabus 2025
Bachelor of Commerce or BCom is the most popular course among Commerce subjects. Students who studied Commerce subjects with Mathematics in Class 11th and 12th can opt for BCom Honours while those who studied Commerce subjects without Mathematics can opt for BCom General.
Students can go through the table below to learn a general outline of Commerce subjects for UG courses:
|
BCom |
||
|---|---|---|
|
Financial Accounting |
Company Law |
Indirect Tax Laws |
|
BCom in Finance and Accountancy |
||
|
Business Management |
Human Resource Management |
Management Accounting |
|
BCom (H) |
||
|
Environmental Studies |
Financial Accounting |
Business Laws |
|
BBA |
||
|
Principles of Microeconomics |
Business Entrepreneurship |
Organisational Behavior |
|
BCom in Banking and Insurance |
||
|
Auditing |
Business Communication |
Equity Debt |
|
Entrepreneurship Management |
Environmental Studies |
Financial Services Management |
|
BCom in Accounting and Taxation |
||
|
Financial Accounting |
Business Mathematics |
Law of Contract |
|
Microeconomics |
E-Commerce |
Operations Research |
|
BA in Business Economics |
||
|
Economics of Firm Strategy |
Entrepreneurial Development |
Statistics for Business Analysis |
|
Marketing |
Macroeconomics |
Indian Economy and Economic Reforms |
Read More About Courses After BCom:
Commerce Syllabus 2025- Core Subjects
The content and emphasis of these subjects can differ based on the educational board e.g., CBSE, state boards or university. UG programs often include more specialized subjects like financial management, auditing and taxation. Here is the list of the core subjects that is taught in Commerce:
|
Subject |
Key Focus Areas |
|---|---|
|
Accountancy |
Financial accounting principles and practices Preparation of financial statements Partnership and company accounts Analysis of financial statements |
|
Business Studies |
Principles of business management Organizational structure and functions Marketing and sales management Business environment. Finance Management. |
|
Economics |
Microeconomics- Supply and demand, consumer behavior Macroeconomics- National income, monetary and fiscal policy Indian economic development |
|
Mathematics/Quantitative Aptitude |
Basic mathematical concepts relevant to commerce Statistical analysis Quantitative reasoning |
|
English Language |
Communication skill which are written and verbal Reading comprehensions Vocabulary and grammar also |
Note- This info is taken from the official website and may vary.
Commerce Syllabus 2025- Specialisations Subjects
When discussing Commerce syllabus specializations, it is very much essential to differentiate between general core subjects and the specialized areas that a students can delve into particularly at the UG and PG levels. Here are some of them:
|
Specialisation |
Key Subject Areas |
|---|---|
|
Accounting & Finance |
Financial Accounting- Advanced techniques, reporting Cost Accounting- Cost control, analysis Management Accounting- Financial planning, decision making Auditing- Financial statement verification Taxation- Income tax, GST, corporate tax Financial Management- Investment analysis, risk management Financial markets and institutions |
|
Banking & Insurance |
Banking Operations- Retail, corporate banking Insurance Principles- Life, health, general insurance Financial Regulations- RBI guidelines, insurance laws Risk assessment Financial product |
|
Marketing |
Consumer Behavior- Market research, analysis. Marketing Management- Strategies, planning. Advertising & Sales- Promotion, distribution. Digital Marketing- Online platforms, social media. Brand Management. |
|
Human Resource Management also known as HRM |
Organizational Behavior- Employee relations, motivation Recruitment & Selection- Hiring strategies, training Compensation & Benefits- Payroll, employee welfare Industrial relations Labour laws |
|
Economics |
Microeconomics- Advanced theories, market structures Macroeconomics- Economic policies, global trends Econometrics- Statistical analysis of economic data International Economics Development Economic |
|
Information Systems |
Management information systems E-commerce Database management Cyber security IT for financial service |
Commerce Syllabus- Popular Books and Authors
When considering popular books and authors for a Commerce syllabus at the graduation level like a B.Com it is very much important to focus on those books that provide a deeper and more analytical understanding of the subjects. Here are some of them:
|
Book Title |
Author(s) |
Description |
|---|---|---|
|
Financial Accounting |
J.R. Monga |
Widely used in Indian universities which helps in providing a comprehensive understanding of financial accounting principles. |
|
Cost Accounting- Principles and Practice |
M.N. Arora |
A standard text for cost accounting, covering concepts and practical applications. |
|
Business Economics |
H.L. Ahuja |
A popular choice for Indian university students, covering both micro and macroeconomics with a business perspective. |
|
Principles of Microeconomics |
T.R. Jain |
Common for Indian undergraduate study that provides a solid base in microeconomic theory. |
|
Business Law |
M.C. Kuchhal |
This book baically covers various aspects of business law including contract law, company law, and other relevant legislation. |
|
Principles of Financial Management |
Lawrence J Gitman, Chad J Zutter |
A widely recognized text providing a strong foundation in financial management. |
|
Marketing Management |
Philip Kotler, Kevin Lane Keller |
Often considered the "bible" of marketing, providing in depth coverage of marketing concepts and strategies. |
|
Fundamentals of Statistics |
S.C. Gupta |
Provides fundamental knowledge of statistical methods used in business. |
|
Auditing and Assurance |
Alvin A. Arens, Randal J. Elder, Mark S. Beasley. |
Internationally recognized auditing textbook. |
Note- This info is taken from the official website and may vary.
Commerce Syllabus FAQs
Q. Is CA possible without Maths?
A. Yes, it is definitely possible to pursue Chartered Accountancy which is popularly known as CA that too without taking math in 12th grade. The Institute of Chartered Accountants of India or ICAI doesn't have any restrictions on the subjects that a person should have to pursue CA.
But having a solid understanding of fundamental mathematical concepts is very much helpful particularly for the Quantitative Aptitude and Accounting sections of the CA Foundation.
Q. What is the fundamental difference between accounting and finance?
A. Accounting majorly focuses on the systematic recording, classifying also summarizing of financial transactions. It basically provides a historical record of a business's financial activities. Finance, on the other hand involves the management of money and investments. It primarily focuses on the future financial planning that too including raising capital, investing funds and managing financial risks. Essentially, accounting provides the data, and finance uses that data to make informed decisions.
Q. What are the subjects in Commerce?
A. Commerce subjects include accountancy, business studies, entrepreneurship, economics, finance, management, mathematic and taxation.
Commerce subjects
- Accountancy- Involves measuring, processing and communicating the financial data for a business
- Business studies- Involves understanding the business related terms and theories
- Entrepreneurship: Involves learning the skills and information needed to start a business
- Mathematics- Involves learning the principles of mathematics which are used in economics, accounting, and marketing
- Economics- Involves learning about economic theories, which are often expressed using symbols, algebra and calculus also
- Financial accounting- Involves learning about the financial information and the transactions
- Management- Involves learning about managerial skills and how to manage a business's resources and marketing activities
Q. Is Class 12 commerce easy?
A. Class 12 commerce is not considered very difficult, but it's not easy either. Some subjects in commerce are easy to score, while others are more difficult.
Commerce is considered easier than science because it doesn't have as many technical and math-oriented subjects. However, commerce students need to deal with detailed synopses, business-related terms, and calculations.
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News & Updates
Student Forum
Answered 2 weeks ago
The total fee for BCom at Andhra University will depend on various factors such as specialisation, scholarships, hostel enrolment, etc. The university can be considered reasonably affordable due to being a public institute students can check the total fee and specific components below:
| Fee components | Amount (for 3 years) |
|---|---|
INR 11,400 - INR 1.5 lakh | |
INR 75,000 | |
INR 1,000 | |
INR 87,400 - INR 2.26 lakh |
The above fee
C
Contributor-Level 10
Answered 4 weeks ago
The CFP (Certified Financial Planner) certification requires passing one comprehensive exam, which consists of 170 multiple-choice questions divided into two 3-hour sessions with a 40-minute break in between. If you're exploring finance certifications, you might also look into practical courses like
p
Contributor-Level 7
Answered a month ago
Yes you can you have a great opportunity in this field
S
Beginner-Level 1
Answered a month ago
Company Secretary (CS): Focuses on corporate law, governance, and secretarial work, suitable for those interested in the legal and compliance aspects of business.
P
Beginner-Level 1
Answered a month ago
SBI and Tally are integral to the placement success for MBA students specializing in Banking and Financial Engineering from Chandigarh University. SBI provides practical exposure to banking operations, financial modeling, and risk analysis, allowing students to gain real-world experience and underst
A
Contributor-Level 10
Answered a month ago
Yes — AURO University (in Surat, Gujarat) *does* offer a B.Com program.
Here are some details: The programme is available full time. There is a version called *B.Com International / B.Com with ACCA*, which includes ACCA? aligned modules for global accounting & finance exposure. The eligibility requi
H
Beginner-Level 2
Answered a month ago
Here’s what I found about the *BCom / BCom (Hons.)* fee at Graphic Era Hill University, Bhimtal (as of 2025):? Tuition Fee Estimate - Total tuition fee for the full BCom course is between *? 4.29 lakh* to *? 4.82 lakh*. - One? time fees (admission etc.) around *? 11,000*. - Other miscellaneous f
H
Beginner-Level 2
Answered a month ago
The tuition fee for the BCom course ranges from INR 3,400 to INR 4 lakh. Apart from the tuition fee, there are several components, such as the hostel fee, which is around INR 4.97 lakh. This fee amount is taken from the official website/sanctioning body. However, it is still subject to changes. Ther
A
Contributor-Level 10
Answered a month ago
Veer Narmad South Gujarat University does not require any entrance exams for the BCom admission. The BCom course offers admisison based on merit. Canddiates must qualify the eligibility criteria set by the university for the BCom course.
A
Contributor-Level 8
Answered a month ago
BCom and BBA at Chandigarh University are both solid, but they are very different from each other. BCom focuses on numbers, finance, and accounting, so you'll spend more time understanding money management, financial reporting, and taxation. BBA, meanwhile, is about managing people and business proc
S
Beginner-Level 2
Answered a month ago
Yes, you are eligible for the MAH MCA CET 2026 exam, but you have to meet other eligibility standards, mainly Mathematics at 10+2 level or Graduation Level (with additional bridge Courses as per the norms of the concerned University).
R
Contributor-Level 9
Answered a month ago
There are multiple scholarships offered by KSOU to BCom students with each of them having a different eligibility criteria. For financial aid scholarships, candidates must belong to the EWS, SC/ST, OBC etc. categories with a total family income of less that INR 2 lakh. For merit based scholarships,
S
Contributor-Level 10
Answered a month ago
Yes, candidates are eligible for several scholarships as a BCom student at KSOU. The KSOU scholarships include both government scheme financial aids as well as scholarships from the institute itself. The government schemes for KSOU scholarships are mainlyfor provided financial assistance to candidat
S
Contributor-Level 10
Answered a month ago
To get admission into the BCom course at Krupanidhi Group of Institutions, applicants are required to complete their Class 12 with good scores and apply for the course through the official website of the institution or offline by visiting the website. Further, according to applicants' achieved score
P
Contributor-Level 10
Answered a month ago
Yes, candidatescan take admissions into the Marwadi University BCom courses without appearing for the CUET entrance exam. Candidates who wish togain admissions into the Marwadi University are required to clear their Class 12 board exams and apply for admissions. Candidates can apply for admissions a
S
Contributor-Level 10
Answered a month ago
BCom courses at Marwadi University are offered in 2 different specialisations which are BCom at Digital Financing and Banking Financial Services & Insurance. Both of these specialisation courses share the same course duration of 3 years like the general BCom course. However, they have a higher tuiti
S
Contributor-Level 10
Answered a month ago
Al BCom courses at Marwadi University have a maximum duration of 3 years. Each year is divded into 2 semesters resulting in a total of 6 semesters within the BCom course at Marwadi University. The tuition fee for each BCom course is charged on a per semester basis meaning, there are 6 instalments of
S
Contributor-Level 10
Answered a month ago
The Placement scenario for B.Com graduates in India depends on the college and your performance but the good news is that commerce graduates are always in demand. Entry level jobs offer INR 2.5 to INR 4 LPA and with internships, certifications or higher studies, you can climb much higher. Also Many
P
Contributor-Level 7
Answered a month ago
Internships help you gain real world experience and in depth knowledge. Some options are mentioned below that you can intern in while pursuing a B.Com Degree:
- Accounting firms
- Banks and financial institutions
- Startups or SMEs
- Consulting firms
- Government bodies
Aim for internships that align with your inte
P
Contributor-Level 10
Answered a month ago
Yes, Definitely, B.Com is open to the students from all the streams whether it is arts, Science or other streams although you may need to put extra efforts initially to grasp accounting or finance concepts. Many students from engineering or arts successfully pursue B.Com and complement it with certi
M
Contributor-Level 7
Answered a month ago
After completing the Centurion University Bhubaneswar BCom course, students can work in various domains, including Oprations, Marketing, HR, etc. However, one of the most opted domain remains Finance. This is because, during the programme, students learn various concepts, such as Financial Accountin
S
Contributor-Level 10
Answered a month ago
The BCom admission process for Centurion University Bhubaneswar BCom programme starts with the application submission stage. The form can be accessed by visiting the university's official website. Once application stage is completed, the university conducts the CUEE exam on the scheduled date and ti
S
Contributor-Level 10
Answered a month ago
The total fees for a BCom at Centurion University Bhubaneswar BCom amount to INR 5.02 lakh. This fees is a combination of various fees charged by the university. Two of the main components are: tuition fees and hostel fees. The table below showcases the entire fee breakup:
Fee components | Amount |
|---|---|
Tuition Fees | INR 2.25 lakh |
Hostel Fees | INR 1.9 lakh |
Total Fees | INR 5.02 lakh |
Note: The above-mentioned f
S
Contributor-Level 10
Answered a month ago
Yes, CUTM Bhubaneswar offers scholarships to BCom students. Some of the scholarships offered by the university are the State Level Sports Scholarship, Centurion Staff Relative/Reference Scholarship, Centurion Staff Kids Scholarship, etc. To get a scholarship, students must ensure that they fulfil th
S
Contributor-Level 10
Answered a month ago
Yes, the Centurion University Entrance Examination is compulsory for students seeking admission to the Centurion University Bhubaneswar BCom course. This is an entrance test conducted by the university itself. On the basis of CUEE scores, students are ranked and allocated a seat. Moreover, candidate
S
Contributor-Level 10
Answered a month ago
The Centurion University Bhubaneswar BCom application form can be filled out online via the online admission portal of the university. Check below for the steps to apply:
1. Visit the online admission portal of the university.
2. Fill out the registration form to make a student account.
3. Log in to th
S
Contributor-Level 10
Answered a month ago
Yes, Centurion University Bhubaneswar does conduct an in-house entrance test for BCom admissions, namely CUEE. Thus, students seeking admission to the BCom course must take the exam. Based on scores obtained in CUEE, students are ranked and allocated a seat. Moreover, candidates must also meet the e
S
Contributor-Level 10
Answered a month ago
Students who are enrolled in the BCom programme available at Centurion University Bhubaneswar and wish to live on campus can opt for hostel facilities. For a three-year course, the university charges INR 2.77 Lacs as hostel fees. Moreover, the fee aforementioned is as per official sources. However,
S
Contributor-Level 10
Answered a month ago
The Centurion University Bhubaneswar has opened the application portal for BCom admissions for 2025. Candidates aspiring to take admission can visit the official website of the university to apply. The application form requires students to submit basic details, such as academic record, contact detai
S
Contributor-Level 10
Answered a month ago
Yes, Centurion University Bhubaneswar BCom admissions are entrance-based. The university conducts its own entrance test, i.e., CUEE. It's an MCQ-based test. Thus, students seeking admission must appear for this exam. Once the exam results are announced, students must participate in the subsequent co
S
Contributor-Level 10
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What is the Andhra University fee for BCom?