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.
Both terms are same yet different. In accounting you focus on past transaction. In the history such as past week or month.
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.
- Popular Commerce Colleges in India
- Popular Private Commerce Colleges in India
- Popular Exams
- Popular Commerce Specializations
- Most Popular Courses
- Top Ranked Colleges by Location
- Popular Commerce UG Courses
- Popular Commerce PG Courses
Popular Commerce Colleges in India
#11 Outlook
Popular Private Commerce Colleges in India
Accounting & Commerce Applications open. Apply Now
Accounting & Commerce Applications open. Apply Now
Accounting & Commerce Applications open. Apply Now
Popular Exams
6 Jan ' 26 | CA Inter Jan 2026 Group I Paper 1 |
8 Jan ' 26 | CA Inter Jan 2026 Group I Paper 2 |
18 Jan ' 26 | CA Foundation Jan 2026 Paper 1 |
20 Jan ' 26 | CA Foundation Jan 2026 Paper 1 |
Mar '26 | CUET 2026 Application Process TENTATIVE |
May '26 - Jun '26 | CUET 2026 Exam TENTATIVE |
27 Feb ' 26 | Last date to apply for March Attempt |
14 Mar ' 26 | SAT India exam (March attempt) |
Popular Commerce Specializations
Popular Specializations
- Finance
314 Colleges
- Sales & Marketing
168 Colleges
- Auditing & Control
123 Colleges
- Human Resources
91 Colleges
- Chartered Accountancy
88 Colleges
- Company Secretary
74 Colleges
- International Business
67 Colleges
- Business Analytics
64 Colleges
- Cost & Management Accounting
57 Colleges
- Operations
51 Colleges
Most Popular Courses
Popular Courses
- B.com. (Hons.)Shri Ram College of Commerce, University of Delhi
- Master of Commerce (M.Com.)Shri Ram College of Commerce, University of Delhi
- Bachelor of Commerce (B.Com. Hons.)Hansraj College, University of Delhi
- Master of Commerce (M.Com.)Hansraj College, University of Delhi
- B.A. (Economics + Commerce)Hansraj College, University of Delhi
- B.Com. in Finance and InvestmentChrist University
- Bachelor of Commerce (B.Com. Professional)Christ University
- B.Com. in International FinanceChrist University
- Bachelor of Commerce (B.Com.Hons.)Christ University
- Master of Commerce (M.Com.)Christ University
Top Ranked Colleges by Location
Popular Commerce UG Courses
UG Courses
- B.Com
13788 Colleges
- UG Diploma
170 Colleges
- B.Com (Hons)
127 Colleges
- BBA
86 Colleges
- B.Voc
34 Colleges
Popular Commerce PG Courses
PG Courses
- M.Com
4167 Colleges
- MBA/PGDM
105 Colleges
- PG Diploma
81 Colleges
- M.A.
10 Colleges
- Executive MBA/PGDM
6 Colleges
News & Updates
Student Forum
Anything you would want to ask experts?Answered 5 days ago
Hi...
Attendance Is Not Flexible in the Sense of Optional
Like most colleges affiliated to University of Calcutta, H.C. College requires you to attend classes regularly and adhere to the attendance rules set by Calcutta University.
Why This Matters
Your ability to fill out the university form for semest
h
Scholar-Level 17
Answered 5 days ago
There is not much difference among these 2 courses at SIU, Dubai. Little difference b/w these 2 courses is duration of course. B.Com (With ACCA Preparation) is 3 years course and B.Com Hons (With ACCA Preparation) is full time 4 years course.
K
Contributor-Level 10
Answered 6 days ago
Fanshawe College is among the top choice of international students to pursue B.Com in Canada. Fanshawe College offers B.Com programme for the duration of 4 years. The first year tuition fee for B.Com programme is around INR 10 L.
K
Contributor-Level 10
Answered 6 days ago
Hi.
Absolutely! Audit is one of the trickiest subjects in CA, but with the right strategy, you can secure a decent rank. Let me break it down step by step — with clarity and structure.
Understand the syllabus deeply
The first step is knowing what ICAI expects:
Key areas in Audit (CA Intermediate / Fina
h
Scholar-Level 17
Answered 6 days ago
Hi.
It depends a bit what you mean by “with CA” because Institute of Chartered Accountants of India (ICAI)'s CA qualification is not a traditional “degree course” offered by a college/university, but a professional certification course which candidates register for independently.
What “CA” means — an
h
Scholar-Level 17
Answered a week ago
The nature of management encompasses those underlying principles that govern business operations. Management refers to an individual's ability to work through and with others to achieve a desired outcome. Management can be broken down into five primary functions: developing a plan, organising resour
A
Contributor-Level 10
Answered a week ago
To complete your admissions paperwork for GIBS Business School, you will be required to submit a required set of documents. The following documents are required: 10th grade mark sheets and certificate, 12th grade mark sheets and certificate, all grades at the time of your graduation, transfer/migra
A
Contributor-Level 10
Answered 2 weeks ago
Form start march and April month
P
Beginner-Level 1
Answered 2 weeks ago
To apply for BCom at Bapuji Institute of Hi-Tech Education students must meet the eligibility criteria of having passed Class 10 and 12 from a recognised board with Science, Commerce or Arts, 3 years Diploma or 2 year JOC-ITI with Commerce related subjects. As long as students meet the requirements
C
Contributor-Level 10
Answered 2 weeks ago
Birla Global University provides scholarships to MCom students. The university provides 20% waiver to MCom students with 70% in graduation.
N
Guide-Level 15
Answered 2 weeks ago
St.Stephen's College, Kollam, gives merit-based admissions to the BCom course. Interested students can get admission to the course via the Kerala University centralised admission process. Also, once students submit their HSC scorecards, the university releases the merit list of shortlisted students
A
Contributor-Level 9
Answered 2 weeks ago
St.Stephen's College, Kollam, follows the FYUGP stands for a four-year UG programme, i.e., an educational model. Thus, the BCom course is offered for a duration of three years, BCom (Hons) for four years, and BCom Research for four years.
P
Contributor-Level 10
Answered 2 weeks ago
There are endless factors that one can consider while comparing St.Stephen's College BCom course with other colleges and institutions. One of the majors is St. Stephen's, offers a BCom general course, an honours course, and an honours with research. Thus, a student can look for the duration and type
C
Contributor-Level 10
Answered 2 weeks ago
As per the info. available on the website of the college, the complete number of seats for the BCom on St. Stephen College, Kollam, is 30. Also, this number of seats only belongs to the one specialisation of BCom course, i.e., Finance.
I
Contributor-Level 10
Answered 2 weeks ago
Students interested in taking admission to the BCom course at St. Stephen's College Kollam, have two ways to apply for the course, i.e., the website of the college/ website of the affiliated university. At the university website, students can select St. Stephen's College, Kollam, in the online form
A
Contributor-Level 10
Answered 2 weeks ago
The admission portal of the St. Stephen's College, Kollam sync the dates with Centralised Allotment Process (CAP) of Kerala University. Also, as per the information gathered from the website, students need to complete the application process in the month of May-June of every year.
K
Contributor-Level 10
Answered 2 weeks ago
The eligibility requirements for admission to the BCom course at St. Stephen's College, Kollam, are similar to those of other colleges too in which students need to complete their Class 12 from any stream and secure decent scores to get selected in the merit list.
T
Contributor-Level 10
Answered 2 months ago
Yes you can you have a great opportunity in this field
S
Beginner-Level 1
Answered 2 months 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
Taking an Exam? Selecting a College?
Find insights & recommendations on colleges and exams that you won't find anywhere else
On Shiksha, get access to
- 66k Colleges
- 1k Exams
- 680k Reviews
- 1800k Answers
Is attendance flexible at H.C. College in B.Com course? I am thinking of pursuing CA alongside.