B.Com Subjects

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Bachelor of Commerce or B.Com, counted amongst the most popular courses after 12th Commerce, is a foundational undergraduate course 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. 

List of B.Com Subjects All Semesters

The B.Com program, which runs for 3-4 years, consists of six-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 Semester I Syllabus/B.Com Subjects for First Year

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

B.Com Semester II Syllabus/B.Com Subjects for First Year

Business Laws Environmental Studies
Corporate Communication Financial Systems
Business Mathematics and Statistics Elective Courses:
Principles of Macro Economics
Foreign Exchange Markets, etc.

B.Com Semester III Syllabus/B.Com Subjects for Second Year

Company Law Advanced Economics
Income Tax Laws Elective Courses: Financial Markets,
Indian Economy, etc.
Elements of Cost Accounting Entrepreneurship

B.Com Semester IV Syllabus/B.Com Subjects for Second Year

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 Semester V Syllabus/B.Com Subjects for Third Year

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

B.Com Semester VI Syllabus/B.Com Subjects for Third Year

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. 

B Com Syllabus CU

1st Year 2nd Year
Communicative English Business Mathematics & Statistics
Macroeconomics Financial Accounting
Business Laws Indian Financial System
Principles of Management Microeconomics & Indian Economy
Company Law Cost & Management Accounting
3rd Year
Auditing & Assurance Taxation Environmental Studies Financial Management Project Work

Check: Top B Com Colleges in India

BCom Hons Syllabus DU

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
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

B.Com Syllabus 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 Honours 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:

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B.Com Courses List

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:

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 & Their 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
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 in a comprehensive manner.


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)


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 
Cost Accounts
Computer Applications

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
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:

Advanced Economics
Business Management
Company Law
Elements of Cost Accounting
Banking and Financial Systems Entrepreneurship
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
      BCom: Course, Universities, And Career Prospects
      BBA vs. BCom
      What are the Career Options After BCom?
      Best Colleges for BCom
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