B.Com Subjects 2024: Semester wise List [1st & 2nd Year]

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B.Com-Subjects

Bachelor of Commerce or B.Com counted amongst the most popular courses after 12th Commerce, is a foundational Bachelor’s degree with a duration of 3-4 years. Covering various facts of the Accounting, Business, Management, Finance and Banking domains, the program equips you with managerial skills, thus enhancing employment opportunities. When it comes to the B.Com subjects and syllabus, one can opt for several combinations depending on the availability of the choices offered by their college. In this blog, we have collated a list of the main B Com subjects and B.Com Hons subjects offered as electives. 

Course      Bachelor of Commerce
Course LevelUndergraduate
Duration    3-4 Years
Eligibility    Class XII with Commerce stream [Maths and English as core subjects] from a recognized board
Admission Process    Entrance/Merit-Based
Major Job Positions Accountant, Consultant, Event Manager, Budget Analyst, Lecturer, Human Resource Development Executive, Auditor, etc. 

List of B.Com Subjects for 1st Year 2024

The B.Com program, which runs for 3-4 years, consists of six to eight semesters. In each semester, you will study compulsory as well as additional or specialization subjects. Here is a detailed semester-wise B.Com subjects list that will help you to understand the program curriculum easily. 

B.Com Subjects 1st Year 2024 – Semester I

Financial AccountingBusiness Computing
Business Organisation and
Management
Elective Courses:
Principles of Micro Economics,
New Venture Planning
Quantitative MethodsCommunication In English

B.Com Subjects 1st Year 2024 – Semester II

Business LawsEnvironmental Studies
Corporate CommunicationFinancial Systems
Elective Courses:
Principles of Macroeconomics
Foreign Exchange Markets, etc.
Elective Courses:
Principles of Macro Economics
Foreign Exchange Markets, etc.

Semester wise B.Com Subjects 2nd Year

Here is a detailed semester-wise B.Com subjects list for the 2nd year of 2024 that will help you to understand the program curriculum easily. 

B.Com Semester III Syllabus

Company LawAdvanced Economics
Income Tax LawsElective Courses: Financial Markets,
Indian Economy, etc.
Elements of Cost AccountingEntrepreneurship

B.Com Semester IV Syllabus

Competition and Consumer LawsIndirect Tax Laws
Stock and Commodity MarketCorporate Accounting
(Advanced) Operations ResearchElective Courses: Human Resource
Management, Investing in Stock Markets, ECommerce

B.Com Subjects for Third Year 2024

Check the lists of subjects to follow in the 3rd year of B.Com 2024:

B.Com Semester V Syllabus

International BusinessCost Accounting
Strategic ManagementElective Courses: Principles of Marketing; Computer Applications in Business or Advertising

B.Com Semester VI Syllabus

Business CommunicationManagement and Infomation Systems
Principles of AuditingFundamentals of Financial Management
Elective Courses: International Business, Management Accounting, Corporate Tax Planning, etc.Business Culture

Note: This is a generalized list. The subjects, syllabus, and electives can vary from one university to another. 

Chandigarh University (CU) Syllabus for B Com

The following are the subjects included in the syllabus of Chandigarh University:

1st Year2nd Year3rd Year
Communicative
English
Business Mathematics
& Statistics
Auditing & Assurance
MacroeconomicsFinancial AccountingTaxation
Business LawsIndian Financial SystemEnvironmental Studies
Principles of ManagementMicroeconomics & Indian EconomyFinancial Management
Company LawCost & Management
Accounting
Project Work

Check: Top B Com Colleges in India

DU BCom Hons Syllabus

The following are the topics included in the syllabus of Delhi University:

Semester ISemester II
Environmental StudiesLanguage
Financial AccountingBusiness Laws
Business Organization and ManagementBusiness Mathematics and Statistics
English LanguageHindi or Modern Indian Language
Semester IIISemester IV
Company LawBusiness Communication
Income tax lawsCost Accounting
Hindi or Modern Indian LanguageCorporate Accounting
Skill-based: Anyone
Computer Applications in Business
Cyber Crime & Laws
Skill-based: Anyone
E-Commerce
Investing in Stock Markets
Semester VSemester VI
Discipline-Specific Elective I: Anyone Principles of Marketing
Human Resource Management
Auditing and Corporate Governance
Financial Reporting and Analysis Discipline-Specific Elective II: Anyone Fundamentals of Financial Management
Indirect Tax Laws
Training and Development
Industrial Laws Skill-based: Anyone Entrepreneurship
Advertising Generic Elective I: Principles of Microeconomics
Economics of Regulation of Domestic and Foreign Exchange Markets
Discipline-Specific Elective III: Corporate Tax Planning
Banking and Insurance
Management Accounting
Computerized Accounting System
Financial Markets and Institutions Skill-based: Personal Selling and Salesmanship
Collective Bargaining and Negotiation Skills
Discipline-Specific Elective IV
International Business
Office Management and Secretarial Practice
Fundamentals of Investment
Organizational Behaviour
Consumer Protection Generic Elective: Indian Economy
Project Management

Also Read: MBA in Project Management

B.Com Syllabus as Elective Subjects

As discussed, the B.Com syllabus consists of the core as well as elective subjects that impart knowledge in various areas. Enlisted are some of the popular B.Com subjects offered in the form of electives.

B.Com Hons Subjects

Listed below are the B.Com Hons subjects covered by many universities and colleges. Apart from these, students can also choose from optional subjects or languages.

  • Business Organization & Management
  • Financial Accounting 
  • Micro Economics
  • Business Law
  • Business Statistics
  • Fundamentals of Computer & Information System
  • Corporate Laws
  • Business Mathematics
  • Income-Tax Law & Practice
  • Macro Economics
  • Principles of Marketing
  • Indirect Tax
  • Corporate Accounting
  • Cost Accounting
  • Human Resource Management
  • Indian Economy-Performance and Policies
  • Management Accounting
  • Financial Management
  • E-Commerce 
  • Auditing
  • International Business
  • Financial Markets, Institutions and Financial Services
  • Governance, Ethics & Social Responsibility of Business
  • Business Communication
  • Entrepreneurship and Small Business

B.Com General Subjects

While the actual course offerings can vary as per the program and university, there are some core subjects in B.Com that you will study during the course duration. Here are the popular B.Com and B.Com Hons subjects:

YouTube – Business Sections

List of B.Com Courses

Other than the general B.Com course or B.Com Hons, there are various B.Com courses available across varied specializations in commerce. Here is the B.Com Courses List:

  • Accounting and Taxation
  • Mathematics
  • Banking and Finance
  • Actuarial Science
  • Accounting and Finance
  • Advanced Accountancy
  • Accountancy
  • Banking and Insurance
  • Applied Economics
  • Banking Management
  • Business Economics
  • Computer Application
  • Insurance Management
  • Tax Procedure and Practice
  • Information Technology
  • Financial Accounting
  • Information Technology and its Application in Business

Some more specialisations offered for B.Com are:

e-CommerceCommunicative EnglishCorporate Affairs and Administration
Information SystemsCorporate AccountancyExecutive Communication
Money and Financial SystemPrinciples and Practice of AccountancyPrinciples of Management
Supply Chain ManagementTourism and Travel ManagementMarketing and Advertising
StatisticsSecretarial PracticeHuman Resource Management
Functional EnglishForeign Trade ManagementHotel Management and Catering

B.Com Courses & Subjects

Apart from imparting vast knowledge in the field of Commerce, Taxation, and Accounting, through the specializations offered in a B.Com course, you will get to explore other areas of the field.

Here are some of the major B.Com specializations along with some of their important subjects:

SpecialisationsB.Com Subjects
B.Com ComputersAccounting Principles
eCommerce
Javascript
Auditing
Web Designing
B.Com ITFinancial Accounting
IT Architecture
Business Statistics
Management Information Systems
System Analysis & Development
B.Com Capital MarketDerivative Market
Wealth Management
Foreign Exchange
Mutual Funds
Taxation & Money Laundering
B.Com MarketingMarketing Research & Analysis
Public Relations
IT & Applications in Business
Retail Management
Consumer Behaviour
B.Com Banking and FinanceIntroduction to Banking & Insurance
Quantitative Methods
Corporate Law
Portfolio Management
Corporate Governance
B.Com Travel and TourismCorporate Accounting
International Business
Tourism Principles
Tourism Marketing Practices
Corporate Communication

Note: This is a generalized list. The subjects, syllabus, and electives can vary from one university to another

B.Com Subjects in Detail

Now that you are familiar with the major specializations and subject-wise syllabus of the B.Com course, let us now understand some of the prominent B.Com hons subjects comprehensively.

Accountancy

One of the most essential and fundamental B.Com subjects, it’s taught in most of the semesters. The subject builds a strong foundation in concepts related to reporting, analyzing, and measuring banking and business transactions. Through this subject, you will become adept in advising clients on tax planning, preventing fraud, managing budgets, etc.  

Business Economics

Another important B.Com subject, Business Economics covers various facets of the Commerce sector and equips you with the knowledge and skills required to manage businesses effectively. It concentrates on the performance and synergies of economic agents and how markets work along with establishing a relationship between firms and labourers. 

Marketing Management

Offered as one of the cores or an elective B.Com subject across universities, Marketing management equips you with the essential career skills that can be used in the practical application of marketing orientation, procedures, and techniques inside enterprises and organizations to manage a firm’s marketing activities and resources.

Business Management

The responsibilities of managers include supervising operations, evaluating deals, and encouraging employees to reach their topmost productivity levels. And to train you for such a role, both theoretically and practically, this subject is taught. 

Corporate English

This is one of the compulsory B.Com subjects which is taught in at least 2-3 semesters to create good language and communication skills among students. This includes the structure of words, phrases, clauses, and sentences, right up to the structure of whole texts

B.com 1st Year Books

Following is the list of top syllabus books for B.com:

B Com SubjectBook Name
Financial Accounting-IAccounting: Text and Cases by Robert N Anthony, David Hawkins, Kenneth A. Merchant (Buy here)
Business LawBusiness Law by M.C. Kuchhal, and Vivek Kuchhal (Buy here)
Company LawModern Indian Company Law by MC Kuchhal (Buy here)
Business economicsPrinciples of Macroeconomics by Mankiw, N. Gregory (Buy here)
AuditingAuditing Principles and Practice by Ravinder Kumar and Virender Sharma (Buy here)
TaxationStudent’s Guide to Income Tax by Singhania, Vinod K. and Monica Singhania (Buy here)
StatisticsMathematics for Business and Social Sciences by Mizrahi and John Sullivan (Buy here)

FAQs

What are the subjects in B.Com?

B.Com subjects are a combination of various Economics, Business, Human Resources, Accounting and Management subjects. Some of the popular names in the list are: 

Fundamentals of Microeconomics
Mathematics and Statistics 
Mathematics for Finance 
Business Management 
Accountancy
Cost Accounts
Computer Applications
English

What are the subjects of B.Com’s 1st year?

The first-year subjects of B.Com are as follows:

Environmental Studies
Financial Accounting
Financial Systems
Introduction to Macroeconomics
Corporate Communication
Accounts
Economics
Business Computing
Quantitative Methods
Organizational Management
Communication In English

Which B.Com course is best?

Any specialization of B.Com that fits with your career aspirations is the best for you. As this topic is highly subjective, the choice of the best B.Com course is with the student only. Here is a list of B.Com majors that can help you select the one for yourself: 

1. Accounts and Finance
2. Economics
3. Investment Management
4. Banking and Insurance
5. Financial Market
6. Taxation
7. Human Resources
8. Law

What are the B.Com and B.Com Hons subjects for the 2nd year?

The second-year subjects of B.Com include:

Accountancy
Advanced Economics
Business Management
Company Law
Elements of Cost Accounting
Banking and Financial Systems Entrepreneurship
Electives
Advanced Concepts in Accountancy
Stock and Commodity Market
Business Management
Competition and Consumer Laws
Elements of Cost Accounting (Advanced)
Operations Research

Which is better B.Com or BBA?

If you have plans to do management jobs only, you should consider BBA. On the other hand, if you’re more focused on accounts, management, and finance and you’re looking for the best job in the commerce sector, B.Com is your perfect solution.

Is it possible to do B.Com without maths?

Yes, it’s possible to pursue B.Com without maths. You don’t need to have maths in your class 12 examination to pursue B.Com.

Want to pursue one of the B.Com or B.Com Hons subjects from universities abroad? Not sure how to proceed? Then reach out to our experts at Leverage Edu who will help you choose a university, assist in accomplishing the admission formalities, and will also help in preparing for English proficiency tests like IELTS and TOEFL!

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    1. Hi, Simranpreet! We are glad we were able to provide you with a better understanding of BCom subjects. Here you can read more about BCom and how to pursue your career in this field: Short Term Courses After BCom
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