Accounting & Commerce Subjects List 2026: Check Semester-wise Subjects & Syllabus

Pallavi Priyadarshini PandaContent Writer
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 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.
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News & Updates
Student Forum
Answered 6 days ago
SRCC scholarships are mainly comprised of need-cum-merit based scholarships to BCom (Hons) students as financial assistance. The scholarships offered at the insitute are mostly awarded on the basis of academic performance of the student and in some cases their background also. Some of the SSRC Schol
a
Contributor-Level 7
Answered a week ago
The starting salary for a Chartered Accountant (CA) abroad generally ranges from USD 45,000 to USD 75,000 per year (approx. INR 38 L to INR 63 L).
R
Contributor-Level 9
Answered a week ago
There are two ways for Indian students and professionals to be able to practice as a CA abroad - one by leveraging the mutual agreements that India has with other countries - it renders to reduced number of mandatory exams that need to be taken by Indian students. The second one is to go through the
A
Contributor-Level 9
Answered a week ago
The United Arab Emirates (UAE), Canada and Australia are widely considered the best options for doing a CA abroad.
A
Contributor-Level 9
Answered 2 weeks ago
To take admission in S.S. Jain Subodh Commerce and Arts College BCom course, students should meet the eligibility criteria. Check below selection process:
- For BCom, minimum 45% of aggregate marks are required in last qualifying exam for students from RBSE / CBSE and any other equivalent Board. Minimu
G
Contributor-Level 10
Answered 2 weeks ago
Yes, students can apply offline for BCom admission in S. S. Jain Subodh Commerce and Arts College. For offline process, students can download the offline application form or obtain the form from the college campus. The duly filled application form shall be submitted to the office either by hand or o
G
Contributor-Level 10
Answered 2 weeks ago
Follow the steps given below know to application process of S.S. Jain Subodh Commerce and Arts College for BCom course:
Apply throught the official website.
Choose learning mode, select BCom.
Fill the online application form.
Pay the application fee in preferred method (credit card/ debit card/ UPI).
G
Contributor-Level 10
Answered 2 weeks ago
Yes, BCom admissions for the 2026-27 academic session at S.S. Jain Subodh Commerce and Arts College are currently open for BCom. Students can apply online and offline for admission.
G
Contributor-Level 10
Answered 2 weeks ago
S.S. Jain Subodh Commerce and Arts College BCom admission are based on the scores of Class 12. To be eligible students must pass Class 12 with 45% aggregate. Candidates are required to participate in the merit-based admission process to be considered for the final admission offer.
G
Contributor-Level 10
Answered 2 weeks ago
Yes, students can get direct admission in BCom at S.S. Jain Subodh Commerce and Arts College. Entrance exams are not required for admission in the college. The selection criteria for BCom admission is based on the scores in last qualifying exams.
G
Contributor-Level 10
Answered 2 weeks ago
No, entrance tests are not required for selection in BCom at S.S. Jain Subodh Commerce and Arts College. The selection for BCom course is based on the merit. Students must submit the scores of last qualifying exams for admission.
G
Contributor-Level 10
Answered 3 weeks ago
Aspirants must score a minimum of 48% in BCom or at least 55% aggregate in EAFM/ ABST to apply for MCom programme at S.S. Jain Subodh Girls College. Admission in MCom programme is purely based on merit of the candidates.
N
Guide-Level 15
Answered 3 weeks ago
BMS focuses on logical decision-making, corporate strategy and fixing practical management problems.
BBA teaches you foundations of running a company - covering general administration and leadership skills.
BCom is all about numbers - focusing heavily on accounting, taxation, economics and finance.
Particulars | BMS | BCom | BBA |
|---|---|---|---|
Full Name | Bachelor of Management Studies | Bachelor of Commerce | Bachelor's of Business Administration |
Course Level | Undergraduate | Undergraduate | Undergraduate |
Course Eligibility | Class 12 with 50 per cent marks | 10+2 (Studied Commerce and Accountancy) | 3 years |
Entrance Exams | CUET, XET | IPU CET, CUET, Christ University Entrance Test, and DUET | NMIMS NPAT, SET, AIMA UGAT, CUET, IPM Aptitude Test, IPMAT, and IPU CET |
Popular Colleges | IIM Bodh Gaya, Shiv Nadar University, University of Mumbai | SRCC, Ramjas College, Christ University, Hindu College, Hansraj College, etc. | Manipal University, Chandigarh University, IIM Indore, IIM Ranchi, and Loyola College |
Course Fees | INR 3 Lakh - INR 8 Lakh | INR 3000 to INR 60000 | INR 50,000 to INR 6 Lakh and above |
Job Profiles | Sales Executive, Marketing Executive, Human Resource Executive, Finance Manager, etc. | Financial Analyst, Accountant, Tax Consultant, Accounts Manager, etc. | HR Executive, Marketing Executive, Marketing Manager, Sales Executive, Research and Development Manager, etc. |
Top Recruiters | Reliance, TCS, Honda, Accenture, Deloitte, and so on | ICICI, HDFC, SBI, PNB, RBI, LIC, KPMG, etc. | Tata Consultancy Services (TCS), Hindustan Unilever, International Business Machines (IBM) Corp, Ernst & Young (EY), etc. |
Not
M
Contributor-Level 10
Answered 3 weeks ago
To be eligible to apply for BCom at S.S. Jain Subodh Commerce and Arts College, students must have minimum 45% of aggregate marks are required in last qualifying exam for students from RBSE / CBSE and any other equivalent Board. Minimum 60% of aggregate marks is required for students, who are not th
G
Contributor-Level 10
Answered 3 weeks ago
S.S. Jain Subodh Commerce and Arts College BCom total tuition fee is INR 48200 - INR 65200. Students must pay additional INR 1500 for Geography and INR 500 for Physical Education.
G
Contributor-Level 10
Answered 4 weeks ago
Yes, many top colleges here offer BCom with integrated CA, CS, or CMA support. Christ University is particularly known for this combination. It's a smart move if you're serious about clearing CA early while still doing your degree.
T
Contributor-Level 10
Answered 4 weeks ago
To become a Chartered Accountant (full form of CA) after class 12th, you need to first register yourself for the CA foundational course through Institute of Chartered Accountants of India (ICAI).
Then, you need to meet the eligibility criteria and clear the foundational and intermediate exam. You als
B
Contributor-Level 9
Answered 4 weeks ago
Yes, ICAI runs multiple scholarship schemes for students pursuing CA course. The scholarships are granted on two basis: need based or merit based.
Here is the scholarships offered by ICAI to CA aspirants -
Scholarship Name | Amount Awarded |
Economically Weaker Intermediate Students | INR 1500 per month |
Economically Weaker Final Students | INR 1500 per month |
Merit-Cum-Need Based Scholarship | INR 2000 per month |
Merit Scholarship | INR 2500 per month |
For more details about the CA Scholarship Scheme, students can click here.
B
Contributor-Level 9
Answered 4 weeks ago
If you have a UG degree then you don't need to sit for CA Foundation. Having a UG degree gives you an instant pass to sit for CA Intermediate level.
Stage | Eligibility | Duration |
|---|---|---|
Eligibility Check | Must be a graduate/postgraduate with: • Commerce stream – 55% marks • Other streams – 60% marks | Immediately after Graduation |
CA Intermediate Registration | Direct entry into Intermediate level (Foundation exempted) | Immediate |
Orientation + IT Training | Must complete 4 weeks of Integrated Course on Information Technology and Soft Skills (ICITSS) | 1 month |
Articleship (Internship) | Begin after completion of ICITSS | 2 years |
CA Intermediate Exam | Eligible after 8 months of study period post-registration | 8 months study period |
CA Final Preparation | Eligible to appear in Final 6 months before articleship completion | 6–8 months |
CA Final Exam | After completing 2 years of articleship | - |
Total Minimum Duration | From graduation to CA Final result (if cleared in first attempt) | 3.5 to 4 years |
B
Contributor-Level 9
Answered a month ago
A score of 350 is competitive and viable for categories like SC, ST, or lower EWS/OBC brackets as merit lists progress through later rounds.
CUET raw score cutoffs for the main campus typically range higher than 420–490+ for the unreserved.
M
Beginner-Level 2
Answered a month ago
In SV University Tirupati with does not request any entrance exam.
And the admission is strictly merit based eviluted directly on your qualifying 10 + 2 marks.
M
Beginner-Level 2
Answered a month ago
It was approximately the annual fees was in the Sharda first grade college 9,200 to 12,200 per annum and it was depending upon the undergraduate courses like BCom BCom computers general MBA.
BA -9,190
B com- 9,200 to 12,200
M
Beginner-Level 2
Answered a month ago
You can check the college portal for the previous years' papers.
https://www.shiksha.com/college/psg-college-of-arts-and-science-psgcas-coimbatore-1855
A
Contributor-Level 10
Answered a month ago
Yes, GIBS Business School offers hostel facilities for both male and female students to ensure a safe, comfortable and student-friendly atmosphere for all students from different states of India. The hostels are well-equipped with all kinds of facilities required for both academic and personal safet
M
Beginner-Level 4
Answered a month ago
Vijetha Degree College fees is not available for BCom. Aspirants are advised to contact the admission team to get the complete fee structure for BCom.
N
Guide-Level 15
Answered a month ago
Aspirants after completing BCom degree from Vijetha Degree College are open to career in Chartered Accountancy, Finance, Business Analytics and Entrepreneurship. BCom is a three-year UG level course of Vijetha Degree College.
N
Guide-Level 15
Answered a month ago
Yes, almost all the best commerce colleges in Kolkata provide excellent support to the CA/CS/CMA candidates, along with regular BCom course. This is why many students dream of joining a bright stream in Kolkata for the certification with the course.
T
Contributor-Level 10
Answered a month ago
B.Com general and B.Com honours 3.6 Lacs 7.2 Lacs for the full course B.Com 4.58 lacs total tuition fees 4.08 lacs other freezes 50000 first year payment 1.5 lakhs
s
Beginner-Level 1
Answered a month ago
Yes, switching to an MBA after B.Com is a common and smooth path in India. However, studying at a reputed Mumbai commerce college can help build a stronger CAT or entrance exam profile, thanks to better mentorship and peer competition. Your undergrad college matters more for network and guidance tha
T
Contributor-Level 10
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What all scholarships are offered to BCom students at SRCC?