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

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 Level	Undergraduate
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.

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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 Accounting	Business Computing
Business Organisation and Management	Elective Courses: Principles of Micro Economics, New Venture Planning
Quantitative Methods	Communication In English

B.Com Subjects 1st Year 2024 – Semester II

Business Laws	Environmental Studies
Corporate Communication	Financial 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 Law	Advanced Economics
Income Tax Laws	Elective Courses: Financial Markets, Indian Economy, etc.
Elements of Cost Accounting	Entrepreneurship

B.Com Semester IV Syllabus

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, 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 Business	Cost Accounting
Strategic Management	Elective Courses: Principles of Marketing; Computer Applications in Business or Advertising

B.Com Semester VI Syllabus

Business Communication	Management and Infomation Systems
Principles of Auditing	Fundamentals 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 Year	2nd Year	3rd Year
Communicative English	Business Mathematics & Statistics	Auditing & Assurance
Macroeconomics	Financial Accounting	Taxation
Business Laws	Indian Financial System	Environmental Studies
Principles of Management	Microeconomics & Indian Economy	Financial Management
Company Law	Cost & 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 I	Semester II
Environmental Studies	Language
Financial Accounting	Business Laws
Business Organization and Management	Business Mathematics and Statistics
English Language	Hindi or Modern Indian Language
Semester III	Semester IV
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
Semester V	Semester 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.

• Accelerated Mathematics
• Enterprise Resource Planning
• Financial Risk Management (FRM) 
• Understanding Consumer Behaviour
• Portfolio Management
• International Finance
• Technology Related to Banking Sector
• Intellectual Property Law
• Management Science
• Tourism Management and Marketing
• Supply Chain Management

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:

• Accountancy
• Financial Systems
• Taxation
• Business Management
• Financial Accounting
• Business Economics
• Company Law
• Cost Accounting
• IT
• Marketing
• Financial Economics
• Management and Information Systems
• Auditing
• Organizational Management

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-Commerce	Communicative English	Corporate Affairs and Administration
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 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:

Specialisations	B.Com Subjects
B.Com Computers	Accounting Principles eCommerce Javascript Auditing Web Designing
B.Com IT	Financial Accounting IT Architecture Business Statistics Management Information Systems System Analysis & Development
B.Com Capital Market	Derivative Market Wealth Management Foreign Exchange Mutual Funds Taxation & Money Laundering
B.Com Marketing	Marketing Research & Analysis Public Relations IT & Applications in Business Retail Management Consumer Behaviour
B.Com Banking and Finance	Introduction to Banking & Insurance Quantitative Methods Corporate Law Portfolio Management Corporate Governance
B.Com Travel and Tourism	Corporate 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 Subject	Book Name
Financial Accounting-I	Accounting: Text and Cases by Robert N Anthony, David Hawkins, Kenneth A. Merchant (Buy here)
Business Law	Business Law by M.C. Kuchhal, and Vivek Kuchhal (Buy here)
Company Law	Modern Indian Company Law by MC Kuchhal (Buy here)
Business economics	Principles of Macroeconomics by Mankiw, N. Gregory (Buy here)
Auditing	Auditing Principles and Practice by Ravinder Kumar and Virender Sharma (Buy here)
Taxation	Student’s Guide to Income Tax by Singhania, Vinod K. and Monica Singhania (Buy here)
Statistics	Mathematics for Business and Social Sciences by Mizrahi and John Sullivan (Buy here)

FAQs

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!