Bachelor of Commerce, or B.Com, is a foundational undergraduate course that lasts 3–4 years and is one of the most popular courses after 12th grade. The program provides you with managerial skills and expands your employment opportunities by covering various aspects of accounting, business, management, finance, and banking.
There are core and elective subjects in the B.Com program. Furthermore, B.Com imparts specific knowledge in subjects such as cost accounting, company law, banking, and insurance, among others, by providing both theoretical and practical knowledge. The B.Com general syllabus is designed for students who are passionate about accounting and related fields.
After the 12th, the B.Com course is one of the most popular. It’s possible to study it online or through the B.Com distance learning program. The B.Com online syllabus is very similar to the regular B.Com syllabus. B.Com LLB, B.Com with CA, B.Com with ACCA, B.Com with CMA, B.Com-M.Com Integrated, and B.Com with Corporate Secretaryship are some of the more popular B.Com courses.
When it comes to B Com subjects and syllabus, students can choose from a variety of options depending on the options available at their college. We’ve compiled a list of the main and B Com subjects available as electives in this article.
Table of Contents
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B.Com Course: An Overview
Course Name | Bachelor of Commerce |
Level of Course | Undergraduate |
Duration of Course | 3-4 Years |
Eligibility Criteria | Class XII with Commerce stream [Mathematics and English as core subjects] from a recognized board |
Process of Admission | Entrance/Merit-Based |
Major Positions for Job | Consultant, Event Manager, Budget Analyst, Accountant, Lecturer, Human Resource Development Executive, Auditor, etc. |
B.Com Syllabus and Subjects
The B Com program is divided into six to eight semesters and lasts three to four years. You will study mandatory as well as optional or specialization subjects during each semester. Here is a detailed semester-by-semester list of B Com subjects that will help you better understand the program’s curriculum.
First Year Syllabus:
First Semester
Financial Accounting | Business Computing |
Business Organisation and Management | Elective Courses: Principles of Micro Economics, New Venture Planning |
Quantitative Methods | Communication In English |
Second Semester
Business Laws | Environmental Studies |
Corporate Communication | Financial Systems |
Business Mathematics and Statistics | Elective Courses: Principles of Macro Economics Foreign Exchange Markets, etc. |
Second Year Syllabus:
Third Semester
Company LawAdvanced EconomicsIncome Tax LawsElective Courses: Financial Markets, Indian Economy, etc. | |
Elements of Cost Accounting | Entrepreneurship |
Fourth Semester
Competition and Consumer Laws | Indirect Tax Laws |
Stock and Commodity Market | Corporate Accounting |
(Advanced) Operations Research | Elective Courses: Human Resource Management, Investing in Stock Markets, E-Commerce |
Third Year Syllabus
Fifth Semester
International Business | Cost Accounting |
Strategic Management | Elective Courses: Principles of Marketing; Computer Applications in Business or Advertising |
Sixth Semester
Business Communication | Management and Infomation Systems |
Priniciples of Auditing | Fundamentals of Financial Management |
Elective Courses: International Business, Management Accounting, Corporate Tax Planning, etc. | Business Culture |
Elective Subjects in B.Com
Both core and elective subjects are covered in the B.Com Syllabus. Electives for some of the most popular subjects are listed below.
Accelerated Mathematics | Technology Related to Banking Sector |
Enterprise Resource Planning | Intellectual Property Law |
Financial Risk Management (FRM) | Management Science |
Understanding Consumer Behaviour | Tourism Management and Marketing |
Portfolio Management | Supply Chain Management |
International Finance |
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B.Com: Some Specialization Courses
There are various B.Com courses available across various specializations in commerce, in addition to the general B.Com course or B.Com hons. The following is a list of B.Com courses:
- Banking and Insurance
- Accounting and Taxation
- Business Economics
- Actuarial Science
- Tax Procedure and Practice
- Mathematics
- Advanced Accountancy
- Insurance Management
- Information Technology
- Applied Economics
- Accountancy
- Banking Management
- Information Technology and its Application in Business
- Computer Application
- Banking and Finance
- Financial Accounting
- Accounting and Finance
e-Commerce | Communicative English | Corporate Affairs and Administrations |
Information Systems | Corporate Accountancy | Executive Communication |
Money and Financial System | Principles and Practice of Accountancy | Principles of Management |
Supply Chain Management | Tourism and Travel Management | Marketing and Advertising |
Statistics | Secretarial Practice | Human Resource Management |
Functional English | Foreign Trade Management | Hotel Management and Catering |
B.Com: Delhi University Syllabus
The B.Com curriculum at DU is well-organized, with core courses, discipline-specific electives, generic electives, and a dissertation/project.
First Semester | Second Semester |
---|---|
Environmental Studies | Language |
Financial Accounting | Business Laws |
Business Organization and Management | Business Mathematics and Statistics |
English Language | Hindi or Modern Indian Language |
Third Semester | Fourth Semester |
Company Law | Business Communication |
Income tax laws | Cost Accounting |
Hindi or Modern Indian Language | Corporate Accounting |
Skill-based: Anyone Computer Applications in Business Cyber Crime & Laws | Skill-based: Anyone E-Commerce Investing in Stock Markets |
Fifth Semester | Sixth Semester |
Discipline-Specific Elective I: Anyone Principles of Marketing Economics of Regulation of Domestic and Foreign Exchange Markets Auditing and Corporate Governance Industrial Laws Skill-based: Anyone Entrepreneurship Human Resource Management Training and Development Financial Reporting and Analysis Discipline-Specific Elective II: Anyone Fundamentals of Financial Management Advertising Generic Elective I : Principles of Microeconomics Indirect Tax Laws | Discipline-Specific Elective III: Corporate Tax Collective Bargaining and Negotiation Skills Planning Consumer Protection Generic Elective: Indian Economy Project Management Financial Markets and Institutions Skill-based: Personal Selling and Salesmanship Office Management and Secretarial Practice Organizational Behavior Fundamentals of Investment Discipline Specific Elective IV Computerized Accounting System Banking and Insurance International Business Management Accounting |
B.Com: Important Book Recommendations
Students can use reference books for B.Com to learn more about the course they are pursuing. The reference books will also provide students with additional information on a variety of topics covered in the curriculum. The p.d.f version of the B.Com books is also available on the internet, and students can access it whenever and wherever they want. The following are some of the best B.Com books:
Book Name | Author’s Name |
Corporate Accounting | Dr S.M Shukla |
Financial Accounting | Dr Anil Kumar |
Business Research Methods | K.Ramachandra |
Business Law | M.C Kuchhal |
Business Communication | Pooja Khanna |
E-Commerce | K.C. Lauden |
Cost and Management Accounting | M.N Arora |
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Project Works in the B.Com Course
Students pursuing a B.Com degree can work on projects related to portfolio analysis and management, working capital management, the stock market, mutual funds, and other topics. The project encourages students to learn how to design and develop various commerce-related domains.
Some of the B.Com Projects are:
- Role of E-Commerce in Reducing Operational Cost
- Outsourcing Human Resource in Beverage and Food Firms
- Impact of E-Commerce on Emerging
- Monetary Incentives and Employee Performance
- Enhancing Employee Performance Through Monetary Incentives
B.Com Subjects: A Detailed View
Accountancy
It is taught in most semesters and is one of the most important and fundamental B Com subjects. The subject establishes a solid foundation in concepts related to banking and business transaction reporting, analysis, and measurement. This subject will prepare you to advise clients on tax planning, fraud prevention, budget management, and other topics.
Business Economics
Business Economics is another important B Com subject that covers various aspects of the Commerce sector and equips you with the knowledge and skills needed to effectively manage businesses. It focuses on the performance and synergies of economic agents, as well as the operation of markets and the establishment of a relationship between firms and workers..
Marketing Management
Marketing management is a core or elective B Com subject that equips you with the essential career skills that can be applied to the practical application of marketing orientation, procedures, and techniques inside enterprises and organisations to manage a firm’s marketing activities and resources.
Business Management
Managers are responsible for overseeing operations, evaluating deals, and encouraging employees to achieve their highest levels of productivity. This subject is taught to prepare you for such a role, both theoretically and practically.
Corporate English
This is one of the required B Com subjects, which is taught over the course of at least two semesters with the goal of developing students’ language and communication skills. This can range from the structure of individual words, phrases, clauses, and sentences to the structure of entire texts.
B.Com: A Structural View of the Course
The B.Com program is divided into course and elective subjects. The course is divided into six semesters and begins with an overview of accounting fundamentals and other related business functions. Financial accounting, banking, and communication are the main topics covered in this course. Aspirants can select electives based on their specializations and research projects completed at the end of the previous year.
- VI Semesters
- Core and Elective subjects
- Internship
- Project Submission
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FAQs
Economics, Human Resource Management, Business, Accounting, and Management subjects are included in the B.Com Course
The B.Com syllabus is divided into six semesters over the course of three years. The B.Com syllabus includes a variety of core and elective subjects. Environmental Studies, Financial Accounting, Economics, Accounts, Corporate Accounting, Economics, and other topics are covered in the B.Com Syllabus.
Because it is a professional course, the subjects in B.B.A are more focused on management. In contrast, the subjects in B.Com are more theoretical in nature, such as economics, banking, and taxation.
In the second year of B Com, there are 6 to 7 subjects, 4 to 5 of which are compulsory and the rest are optional. The compulsory or core subjects in B.Com 2nd year are Accounts, Economics, Mathematics/Computer, English, Laws, and Management. In the second year of B Com, elective subjects include entrepreneurship, financial markets, and human resource management.
B.Com does not have a specific Mathematics subject, but there are some divisions and topics in the B.Com Syllabus that are related to Mathematics. Statistics, Banking, Accounting, and other subjects are included in the B.Com Syllabus. This is why a strong mathematical foundation is required for B.Com.
The following are the first-year B.Com subjects:
Communication In English
Corporate Communication
Economics
Financial Systems
Accounts
Business Computing
Environmental Studies
Introduction to Macroeconomics
Organizational Management
Quantitative Methods
Financial Accounting
It’s not about how easy or difficult something is. Your choice should be based on your interests, strengths, aptitude, and career objectives.B.Com degree provides students with the foundations and concepts of accounting, business administration, finance, economics, and industrial policies.
The B.Com course is available to students who studied commerce as a main subject in 12th grade. Different types of B.Com courses are available, with 38 different specialization programs available across India.
In India, candidates who studied commerce in grades 11 and 12 are eligible for B.Com admission. Students from other fields may be accepted for B.Com admission at some universities.