B.Com Subjects list and Syllabus for all Semester, Course Details 2023

Looking for all about the B.Com Subjects list for all Semesters and Syllabus, Course details, eligibility criteria.

Admission process, Salary, course fees, career options in private and government organizations, etc.

Full-Form of B Com – Bachelor of Commerce

If you want to join BCom then here you will get all the subjects list and syllabus as per semester wise for regular pass class and year wise for Hons.

B.Com Subjects list and Syllabus

Regular Class Subjects and Syllabus

1st Year

Semester 1	Semester 2
Financial Accounting	Business Laws
New Venture Planning ( E )	Business Mathematics and Statistics
Business Organization and Management	Business Communication
Environmental Studies	Corporate Accounting
Business Economics	Principle of Macro Economics
Principles of Micro-Economics ( E )	Economics of Regulation of Domestic and Foreign Exchange Markets ( E )
English and Business Communication	Language ( English / Hindi / Other )

Financial Accounting

• Theoretical Framework
• Accounting Process
• Business Income
• Preparation of financial statements of not for profit organizations
• Accounting for Hire Purchase and Installment System
• Consignment, and Joint Venture
• Accounting for Inland Branches
• Accounting for Dissolution of Partnership Firm

New Venture Planning ( E )

• Starting New Ventures
• Methods to Initiate Ventures
• Legal Challenges in Setting up Business
• The Search for Entrepreneurial Capital
• The Marketing Aspects of New Ventures
• Business Plan Preparation for New Ventures

Business Organization and Management

• Foundation of Indian Business
• Business Enterprises
• The Process of Management
• Leadership, Motivation, Control, Change Management
• Conceptual framework of Marketing Management
• Financial Management, and Human Resource Management

Environmental Studies

• Introduction to Environmental Studies
• Ecosystem
• Biodiversity and Conservation
• Environmental Pollution and Global Environmental Issues
• Human Population and the Environment
• Field Work

Business Economics

• Introduction of Business Economics
• Demand Analysis
• Supply and Production Decisions
• Pricing and Output decisions under various market structures
• Pricing Practices
• Capital Budgeting: Evaluating Capital Projects

Principles of Micro-Economics ( E )

• Introduction
• (a) Demand and Supply
• (b) Elasticity of demand and supply
• (c) Application of demand and supply
• Consumer Theory
• Production and Cost
• Market Structure
• (a) Perfect Competition
• (b) Monopoly
• (c) Imperfect Competition
• Income Distribution and Factor Pricing

English and Business Communication

• Introduction to Business Communication
• Theory of Communication
• Corporate Communication
• Channels and Objectives of Communication
• Methods and Modes of Communication
• Principles of Effective Communication
• Writing Skills, Report writing
• Non-Verbal Aspects of Communicating

Semester 2

Business Laws

• The Indian Contract Act, 1872
• Special Contracts
• The Sale Goods Act, 1930
• The Limited LiabilityPartnership Act, 2008
• The Information Technology Act, 2000

Business Mathematics and Statistics

• Part – A: Business Mathematics
• (a) Matrices
• (b) Matrices Calculus
• (c) Basic Mathematics of Finance
• Part – B: Business Statistics
• Uni-variate Analysis
• Bi-variate Analysis
• Time-based Data: Index Numbers and Time Series Analysis

Business Communication

• Introduction of Communication
• Meaning of communication
• Characteristics of Communication
• Functions of Communication
• Mature of Communication
• Elements of Communication

Corporate Accounting

• Accounting for Share Capital
• Accounting for Debentures
• Accounting for Amalgamation and Internal Reconstruction
• Cash Flow Statement
• Financial Statements Analysis

Principle of Macro Economics

• Introduction
• National Income Determination
• Inflation
• Open Economy
• IS-LM Framework

Economics of Regulation of Domestic and Foreign Exchange Markets ( E )

• Regulation of Domestic Markets
• Foreign Trade Policy and Procedures
• Industries Development Regulation
• Foreign Exchange Market
• The Foreign Exchange Management Act, 1999

Language ( English / Hindi / Other )

• Poems, Lessons, Grammer

2nd Year

Semester 3	Semester 4
Company Law	Corporate Accounting
Indian Economic ( E )	E-Commerce
Financial Markets and Institutions	Human Resource Management ( E )
Income Tax Law	Industrial Laws
Financial Analysis and Reporting	Investing in Stock Markets
Banking and Insurance

Company Law

• Introduction
• Documents
• Management
• Company Meeting
• Dividends and Audit
• Winding Up

Indian Economic ( E )

• Basic Issues in Economic Development
• Issues in Indian Planning
• Policy Regimes
• Growth, Development, and Structural Change
• Sector-wise Trends and Issues – Industry, Foreign Trade, Price

Financial Markets and Institutions

• An Introduction to Financial System and its Components
• Financial Regulators in India
• Financial and Securities Markets
• Financial Servies
• Investment Banking
• Financial Institutions
• Merchant Banking
• Capital Market

Income Tax Law

• Basic Concepts
• Computation of Income under different heads – Salaries
• Income from house property
• Computation of Income under different heads
• Profits and gains of business or profession
• Capital gains, Income from other sources
• Total Income and Tax computation
• Computation of total income of individuals and firms

Financial Analysis and Reporting

• Basis of Financial Reporting 5 Lectures
• Understanding Financial Statements
• Components of Financial Statements
• Analysis & Interpretation of Financial Statements
• Accounting Standards in India & IFRS

Banking and Insurance

• Origin of banking: definition, Types of deposits, Origin, and growth of commercial banks in India.
• Achievements of Financial Sector Reforms and Areas of Concern
• Principles of sound lending, Secured vs. unsecured advances, Types of advances, advanced against various securities
• Basic concepts of risk, Types of business risk
• Legal Aspects of an insurance contract, Types of insurance

Semester 4

Corporate Accounting

• Accounting for Share Capital & Debentures
• Final Accounts
• Valuation of Goodwill and Valuation of Shares
• Amalgamation of Companies
• Accounts of Holding Companies/Parent Companies
• Banking Companies
• Cash Flow Statement

E-Commerce

• Introduction to E-Commerce
• Planning Online-Business
• Technology for Online-Business
• Operations of E-Commerce
• Security and Legal Aspects of E-Commerce

Human Resource Management ( E )

• Human Resource Management
• Acquisition of Human Resource
• Training and Development
• Performance Appraisal
• Compensation and Maintenance of employees

Industrial Laws

• The Employees Provident Fund & Miscellaneous Provisions – Act, 1952 13 Lecturers
• Employees State Insurance Act, 1948
• Payment of Wages Act, 1936
• The Payment of Bonus Act, 1965
• Payment of Gratuity Act, 1972
• Employee’s Compensation Act, 1923

Investing in Stock Markets

• Investing Fundamentals
• Stock Analysis and Valuation
• Investing in Mutual Funds

3rd Year

Cost Accounting	Fundamentals to Financial Management
Principles of Marketing ( E )	Business Communication
Training and Development	Personal Selling and Salesmanship
Computer Application in Business	Cyber Crimes and Laws
Advertising	International Business

Cost Accounting

• Introduction to Cost Accounting
• Materials, Labour
• Overhead
• Service costing (only transport)
• Marginal costing and Break-Even Analysis

Principles of Marketing ( E )

• Introduction to Principle of Marketing
• Consumer Behaviour, Market segmentation
• Product
• Pricing, Distribution
• Promotion, Recent developments in marketing

Training and Development

• Introduction to Training and Development
• Training Needs Assessment and Curriculum Development
• Training Methods
• Evaluation of Training and Development, and Emerging Pattern

Computer Application in Business

• Introduction to Computer Application in Business
• Introduction to essential tools – Word, PowerPoint, Excel
• Using MS Excel for Data Analysis & Reporting Features
• RDBMS Concepts & Access
• CAAT Tools

Advertising

• Introduction to Advertising
• Media Decisions
• Message Development
• Measuring Advertising Effectiveness
• Advertising Agency, Social, ethical and legal aspects of advertising in India

Semester 6

Fundamentals to Financial Management

• Nature, scope, and objectives of financial management, Time value of money, Risk and return
• Long-term investment decisions
• Financing Decisions
• Dividend Decisions
• Working Capital Decisions

Business Communication

• Introduction to Business Communication
• Business Correspondence
• Report Writing
• Business language and presentation
• Technology and Business Communication

Personal Selling and Salesmanship

• Introduction to Personal Selling
• Theories of Selling
• Buying Motives
• Selling Process
• Sales Planning and Control

Cyber Crimes and Laws

• Cyber Crimes
• Definition and Terminology (Information Technology Act, 2000)
• Electronic Records
• Regulatory Framework

International Business

• Introduction to International Business
• International Business Environment
• Theories of International Trade
• Regional Economic Co-operation
• International Financial Environment
• Foreign investments
• International business operations
• Developments and Issues in International Business

Read More –

BCom Full Form, Bachelor of Commerce Course Details

List of Best Courses after BCom / Career Options

Honours Class Syllabus and Subjects

1st Year

• Industrial Organisation and Management
• Business Mathematics
• Business Environment
• Language ( English / Hindi /Regional )
• Monetary Theories and Institutions

2nd Year

• Information Technology and Business Communication
• Costing and Auditing
• Business Statistics
• Business Regulatory Framework
• Public Finance and Budgeting
• Business Economics
• Specialized Accounts

3rd Year

• Advanced Company Accounts and Financial Analysis
• Company Laws and Secretarial Practice
• Income Tax Law and Accounts
• Business Entrepreneurship
• Elective Subject 1
• Elective Subject 2
• Viva – Voice

Elective Subjects

1	2	3
Indian Booking System	Internet World Wide Web	Sales Management and Advertising
Insurance Principles and Practices	Essentials of E-Commerce	Essentials of Marketing

4	5
Labour Welfare and Social Security	Financial Markets in India
Industrial Relations and Labour Laws	Financial Services

B.Com Course Details

B.Com is one of the best undergraduate courses after 12th class in any stream but generally, it is most suitable for commerce students.

It is related to banking, finance, accounting, information system, computer.

It is the economical course and most suitable for the sales, marketing, accounting, finance job areas.

BCom includes the following Specializations so you can choose as per your interest for further study.

• Computer Application
• Taxation
• Advertising and Sales Management
• Office Management
• E-Commerce
• Foreign Trade

Eligibility criteria for BCom course

The Students from any stream can take admission in bachelor of computer application, no matter a student from a science background, commerce background, and arts background.

If you have passed the 12th class from a recognized board then you are eligible for a bachelor of computer application.

But some colleges demand a minimum of 45-50% marks in the 12th class in any stream from a recognized board.

There are some reputed colleges that demand compulsory Mathematics and English in 12th standard, in order to take admission in that particular college so must have 12th pass with English and Mathematics.

There are some colleges that give admission without English and Mathematics and also that don’t demand a minimum of 45-50% marks and they have no such entrance exam.

Age Limit

There is no minimum and maximum age limit in order to pursue the BCom ( Bachelor of Commerce ) course.

Admission Process

Direct / Merit Based / Entrance Exam

The admission process varies from university to university.

There are so many institutes that offer direct admission on basis of 12th marks obtained from a recognized board.

And there are many institutes that take an entrance exam and also conduct group discussions for admission.

Popular Entrance Exam

• JNUEE – Jawaharlal Nehru University Entrance Examination
• GLAET – GLA University Entrance Test
• SET – Symbiosis Entrance Test
• KIITEE – Kalinga Institute of Industrial Technology Entrance Exam
• SUAT – Sharda University Admission Test
• IPU CET – Guru Gobind Singh Indraprastha University Common Entrance Test
• AIMA UGAT – All India Management Association Under Graduate Aptitude Test

Mode of Pursue ( BCom )

General / Specialization ( Hons )

Course Duration

3 Years ( 6 Semesters )

The BCom ( Bachelor of Commerce ) course is a regular, distance, and online 3 years course that includes 6 semesters.

Exam Type

Semester wise

Now almost every university takes exams on a semester basis.

There are 2 semesters in a year, each semester cover 50% syllabus of a year.

Therefore, according to the semester, there is only a 50% syllabus in the examination.

Course Fees

It is the charge students paid for their tuition classes in educational institutes for their education purpose.

Course fees depend upon the institute so they charge as per their demand.

The BCom course fees vary from college to college as follows.

Rs. 10K – 30K as per institute or state ( Government )

Rs. 30K – 1.5 Lakh as per institute or state ( Private )

Salary after BCom Course

The salary depends upon the organization and what knowledge you have and it increases as per your experience, knowledge, performance, and skills.

As a fresher, you can expect 2.5 lakh – 4 lakh per annum

Why Should I Choose BCom

• There are a lot of career options after BCom such as MCom, MBA, CA, CS, B.Ed, CMA, CFA, PG in Diploma Course, etc.
• Easy to find job, vast job areas such as Banks, ( Marketing, Insurance, Investment ) Industry, Educational, Business Consulting, etc.
• Very handsome salary
• First priority of banking / financial firms.
• Best Jobs such as Accountant, Finance Manager, Stock Brocker, Business Analyst, Budget Analyst, Finance Officer, and many more.
• It’s a flexible course, you can change your stream.
• It helps to become a businessman.
• Everyone can join the BCom course.

Required Skills

Creative and Innovative Skills	Subjects Knowledge
Critical Thinking	Ability to work under Pressure
Teamwork and Collaboration Skills	Problem Solving Skills
Communication Skills	Leadership Skills

Job Profiles

Accountant	Consultant
Teacher	Company Secretary
Business Analyst	Junior Analyst
Tax Accountant	Economist
Stock Broker	Finance Officer
sale Analyst	Auditor
Accounting Officer	Professor

BCom Vs BBA

Basis	BCom	BBA
Full-Form	Bachelor of Commerce	Bachelor of Business Administration
Higher Study	MCom, MBA	MBA
Degree	General Tradition degree Course	Professional Degree Course
Fees	30K – 1.5 lakh	1 – 4 Lakh
Salary	15K – 20K	20K -25K
Admission Process	Direct / Entrance Exam	Direct / Entrance Exam
Difficulty Level	Easy	Average
Mode of Pursue	General / Honours	General / Honours

Career Options after BCom

The course you choose is up to you.

However, there are some courses you need to consider depending on the interest you have.

1. MCom

MCom – Master of Commerce

It is the best post-graduation course after BCom or graduation for those who are interested in accounting, sales, finance, marketing, etc.

There is some important specialization in MCom such as,

• Accounting
• Marketing
• Finance
• Business Analytics
• Corporate Law
• Human Resource Management
• International Business
• Entrepreneurship
• Taxation
• Operations

2. MBA

MBA – Master of Business Administration

It is also the most preferable professional course for BCom students in the management, marketing, and finance field.

If want to do business then you must join MBA because it provides a lot of knowledge about how to do business.

Nowadays the MBA degree has become the most demanding course because of new start-ups, trends of doing business, and many more.

3. CA

CA – Chartered Accountant

CA is one of the best 4.5 years professional courses after BCom that are willing to become a chartered accountant.

If you are interested in accounting, advising people about business accounts, financial advice, liaising with clients, taxation, and auditing then you can join a BCom course.

4. PGDM

PGDM – Post Graduation Diploma in Management

Post Graduation Diploma in Management is one of the best post-graduation courses after BCom or Graduation.

There are some specializations in PGDM such as

• Marketing
• Finance
• Business Analytics
• International Business
• Operation Management
• Biotechnology
• E-Business
• Entrepreneurship

5. B.Ed

B.Ed – Bachelor of Education

It is the best course after BCom for those who want to become a teacher for government and private schools, the government, and a private colleges.

If you are interested to join the teaching field then you must join the bachelor of education course.

6. MMM

MMM – Master of Management Studies

The master of management studies is one of the best post-graduation programs after BCom ( Bachelor of Commerce ) in the management area.

This program is approved by AICTE/UGC.

The master of management studies course is specially designed for increasing management skills.

7. CMA

CMA – Cost Management Accountant

It is the best globally organized professional course after BCom or graduation in the commerce field.

If you have very good command in finance, management accounting, laws, and taxation then you should choose CMA for your bright future.

8. Digital Marketing

It is also the best course after BCom because digital marketing is on-trend these days.

Nowadays, Internet usage is increasing day by day

Generally, No need for any special qualification to learn digital marketing.

If you are in 6th, 10th, 12th, or graduate, you can start to learn digital marketing.

Digital marketing contains courses as follows.

Blogging	Affiliate marketing
Social Media Marketing	Mobile Marketing
Web Analytics	Email Marketing
Sales funnel	Convention rate optimization
Search Engine Optimization	Content Marketing

9. CFA

CFA – Chartered Finance Analyst

It is the best internationally recognized program after graduation conducted by the USA.

This course is generally most suitable for commerce students.

If you are interested to make a career in

• Investment Banking
• Capital Market
• Portfolio Management
• Equity Research
• Corporate Finance
• Stock Market etc.

Then this course ( CFA ) can be the best career option for your bright future.

10. CS

CS – Company secretary

It is the best course for BCom or any graduation course for building a bright career in any reputed company or organization.

If you are interested in

• Secretarial auditing
• Accounting, arranging meetings
• Keeping records
• Managing things in a proper manner
• Tax returns
• Drafting and executing agreements
• Making appointments, etc.

Top Colleges –

• Loyola College, Chennai Tamilnadu
• St. Xavier’s College, Mumbai Maharashtra
• Shri Ram College of Commerce, New Delhi
• Madras Christian College, Chennai Tamilnadu
• ASM’s Institute of Management and Computer Studies, Thane
• Christ University, Bangalore Karnataka
• St. Joseph’s College of Commerce, Bangalore Karnataka
• TKWs Institute of Banking and Finance, Delhi
• HL College of Commerce, Ahmedabad Gujarat
• The Maharaja Sayajirao University of Baroda, Gujarat

Read More –

List of Best Courses after BCom / Career Options

MBA Subjects List and Syllabus for all Semesters

BCA Course Details ( Bachelor of Commerce )

FAQs