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 4 days ago
Yes, it is too late to get admission to BCA or B.Com colleges in Delhi NCR for regular, on-campus admissions to mainstream public universities (like Delhi University) or IPU-affiliated regular undergraduate batches in November, as their academic sessions start around August.
S
Contributor-Level 10
Answered a week ago
CGC University, Mohali has added a total of 5 new specialisations to BCom (Hons) programme for 2026 admissions. These new age specialisations include B.Com (Hons) in:
- Accounting and AI
- Auditing & Taxation
- E-Commerce
- Financial Markets
- Applied Finance & Analytics
a
Contributor-Level 8
Answered a week ago
MBA students learn the basics of business taxation, including tax obligations, compliance requirements, and the role of taxation in financial planning. Case studies and business examples help them understand how tax-related decisions affect organisational costs and financial management.
K
Contributor-Level 7
Answered a week ago
Completing an M.Com (Master of Commerce) from Quantum University in Roorkee opens up diverse career opportunities in corporate finance, accounting, taxation, banking, and academic sectors.
S
Contributor-Level 10
Answered 2 weeks ago
Yes, you can apply for M.com
K
Beginner-Level 1
Answered 2 weeks ago
Students can download it from cbseacademic.nic.in. It is in the Secondary Curriculum Part 2 section of the 2026-27 curriculum. The PDF link is also given in the download table above.
S
Contributor-Level 10
Answered 2 weeks ago
Piecemeal distribution, sale to a company and insolvency of partners are not included in dissolution. Interest on calls and TDS on debenture interest are also left out. For cash flow, only the indirect method is in the syllabus.
S
Contributor-Level 10
Answered 2 weeks ago
Part B has two options. These are Analysis of Financial Statements and Computerised Accounting. Students must choose only one. Both options carry 20 marks in the theory paper.
S
Contributor-Level 10
Answered 2 weeks ago
The paper has 34 questions. Part A has 26 questions worth 60 marks. Part B has 8 questions worth 20 marks. The paper is 3 hours long.
S
Contributor-Level 10
Answered 2 weeks ago
Accounting for Partnership Firms carries the most marks. It is worth 36 out of 80 theory marks. It covers goodwill, admission, retirement, death of a partner and dissolution of a firm.
S
Contributor-Level 10
Answered 2 weeks ago
CBSE Class 12 Accountancy is a 100-mark subject. The theory paper carries 80 marks. The other 20 marks come from project work or practical work. This includes a file and a viva voce (oral test).
S
Contributor-Level 10
Answered 3 weeks ago
“Uttaranchal University, Dehradun is a good option for B.Com (Hons.) in Uttarakhand. It offers a B.Com (Hons.) programme with commerce, accounting, finance and business-related subjects. Students should also compare fees, faculty and placements before choosing a college."
d
Beginner-Level 1
Answered 4 weeks ago
According to Ambitionbox, the average CA salary is around 11.9 LPA. Lawyers earn around 5.1 LPA on average. This can change depending upon the experience level, law firm and skill set of a candidate.
B
Contributor-Level 9
Answered 4 weeks ago
Yes, but with strict evaluation. Most top universities, including Copenhagen Business School (CBS), accept 3-year Indian degrees provided they are awarded by a recognised, tier-1 university (such as NAAC Grade 'A' institutions). The critical bottleneck is credit alignment - your 3-year degree must c
R
Contributor-Level 9
Answered a month ago
Yes. CSSS, Post Matric, LIC General, HDFC ECSS, Reliance UG and state schemes cover these courses. BSc students in pure Science subjects can also try INSPIRE SHE.
S
Contributor-Level 10
Answered a month ago
No, ICAI doesn't make coaching compulsory, and self-study toppers exist every year. But most students do join coaching because the syllabus is huge and guidance helps save time. Online classes have made coaching more affordable than before. Ultimately, clearing CA depends more on revision and mock t
T
Contributor-Level 10
Answered a month ago
Many students who cleared both say CA Final feels tougher because of the sheer volume of subjects and low pass percentage. JEE needs intense speed and problem-solving, but CA tests patience over years, not just one exam day. The pass rate for CA Final often stays below 10%, while JEE Advanced select
T
Contributor-Level 10
Answered a month ago
Yes. Some colleges in Jaipur offer B.Com with ACCA built into the course. That one costs around INR 4.7 Lacs in total at one college. CA and CS are separate courses, and you can study them with a regular B.Com. Ask the college how they handle exam leave.
T
Contributor-Level 10
Answered a month ago
B.Com is an undergraduate (bachelor's) degree, so B.Com graduates cannot apply for admission to another B.Com program (as they already hold that degree), but they are fully eligible to apply for postgraduate courses like an M.Com or MBA.
S
Contributor-Level 10
Answered a month ago
No. The CFA Scholarship only cuts the exam fee paid to CFA Institute. Coaching, books, local taxes and the separate enrolment fee are not covered by it.
S
Contributor-Level 10
Answered a month ago
Marksheets, a personal statement and ID proof are needed for the CFA Scholarship. Teachers also send a university letterhead letter, a CV and job proof with the form.
S
Contributor-Level 10
Answered a month ago
Only one. You must wait for the reply before you apply again. The CFA Scholarship cannot be clubbed with another CFA Institute scholarship for the same exam booking.
S
Contributor-Level 10
Answered a month ago
Yes. Indian students apply for the CFA Scholarship under the same rules as everyone else. There is no India quota. The exam is given at Indian test centres, so you do not have to go abroad.
S
Contributor-Level 10
Answered a month ago
Anyone who meets the CFA Program enrolment rules can apply for the CFA Scholarship, if they have not booked an exam. Access is need based. Student needs a tied-up college. Professor needs full-time teaching
S
Contributor-Level 10
Answered a month ago
The CFA Scholarship brings the exam fee down to USD 400 under the Access Scholarship. It brings the fee down to USD 600 under the Student and Professor scholarships. All three come with the Premium package.
S
Contributor-Level 10
Answered a month ago
Banaras Hindu University (BHU) only offers B.Com. (Hons.) and does not offer a standard B.Com. (General) program at the undergraduate level.
S
Contributor-Level 10
Answered a month 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 8
Answered a month 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 month 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
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