B Com Syllabus & Subjects 2025

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Sep 23, 2025 07:33AM IST

 BCom Syllabus consists of various core subjects coverings areas like Accounting, Management Accounting, Micro and Macro Economics, Income Tax Law and Practice, Indian Economy, Financial Accounting, Corporate Accounting, Business Law (including the Contract Act and Company Law), Principles of Management, Marketing Management, Auditing and Corporate Governance, Financial Management, Business Mathematics and Statistics, Business Communication, Human Resource Management, and a few others. Apart from that, you will also have the option to select your elective subject as per your discipline and interest. After completing a degree in BCom, you can either choose to pursue higher studies or you can look for job prospects. As a BCom degree holder, you will have access to a wide spectrum of lucrative job prospects in different sectors.

BCom Syllabus & Subjects 2025

BCom Syllabus covers the basics of business, finance, and economics. Financial Accounting, Business Law, Business Statistics, Financial Management, etc., are part of the important BCom subjects.

The BCom course lasts for 3 years and is divided into 6 semesters. The BCom subjects prepare students to understand how businesses work and how money is managed. This degree is perfect for those interested in pursuing a career in areas like banking, accounting, marketing, or human resources. A BCom degree opens up many job opportunities in both the private and public sectors. After completing the course, students can either start working in various industries or choose to continue their studies with advanced degrees like an MBA or certifications in accounting and finance. The BCom syllabus is a great option for anyone interested in the business world.

Also Read: BCom Course Admissions 2025

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BCom Syllabus and Subjects Highlights

Below is a table that provides you with an overview of key points related to the BCom Syllabus:

ParticularsDetails
Course NameBCom or Bachelor of Commerce
DurationTypically 3 years
Total No. of semesters6 semesters
No. of Subjects per semester5 to 7 subjects per semester (varies according to the type of institution and their curriculum structure)
Exam Type Semester-based
Eligibility

10+2 or its equivalent with a minimum specified percentage 

(generally between 45% - 50%)

ObjectiveTo prepare candidates for a career in teaching at the primary level
Core Subjects

1. Accounting

2. Business Law

3. Economics

4. Business Communication

5. Financial Management

Optional Subjects

1. Marketing

2. Human Resource Management

3. Entrepreneurship

4. Banking and Insurance

5. Taxation

Specialisations

Finance

Marketing

Human Resource Management

Accounting

InternshipsPractical Training in Accounting Firms or Corporates, Financial Institutions, or Business Consultancies
AssessmentsSemester Examinations, Projects and Presentations, Internship Reports and Evaluations, and Practical Assessments (if any)

Also Read: BCom Salary in India

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BCom Syllabus & Subjects: Year and Semester-wise

BCom subjects are typically divided year-wise to build a strong foundation in business knowledge. BCom core subjects include Financial Accounting, Economics, Business Law, Marketing, and Management in the initial years. With each semester, students dive deeper into areas like Cost Accounting, Corporate Accounting, Auditing, Taxation, and Financial Management. In the final year, specialised subjects such as Business Analytics, International Business, and Organisational Behaviour may be offered. The BCom Syllabus is uniformly segregated into 6 semesters with two semesters each year. The semester-wise BCom syllabus is provided below:

BCom First Year Syllabus

The first-year BCom syllabus is given below in a tabular format:

Bachelor of Commerce Syllabus - Semester 1
Financial AccountingBusiness Economics
Business MathematicsBusiness Organisation and Management
Environmental StudiesEnglish Communication
Bachelor of Commerce Syllabus - Semester 2
Advanced Financial AccountingBusiness Statistics
Business LawPrinciples of Marketing
Organisational BehaviorHindi/ Modern Indian Language
Fundamentals of Entrepreneurship-

In addition to these, some colleges also include the following subjects in the BCom syllabus for the first year:

  • Company Law
  • Cost and Management Accounting
  • E-Commerce
  • Introduction to Marketing

The BCom syllabus for first-year provides a foundational understanding of key business and commerce concepts. Students learn the basics of accounting, such as preparing financial statements, understanding the principles of accounting, and learning how to record financial transactions. From as early as their initial semester, subjects such as E-Commerce incorporate IT and digital skills. Some minor variations in subject names or sequencing across various colleges affiliated with the University may exist; however, the above list includes a selection of core and common BCom first year subjects according to current UGC curriculum norms.

BCom Second Year Syllabus

Find below the BCom second year subjects from the table:

Bachelor of Commerce Syllabus - Semester 3
Company LawComputer Applications in Business
Income Tax Law and PracticeHindi/ Modern Indian Language
Bachelor of Commerce Syllabus - Semester 4
Business CommunicationsCost Accounting
Corporate AccountingE-Commerce

BCom Third Year Syllabus

Subjects studied in the BCom third year course are:

Bachelor of Commerce Syllabus - Semester 5
Principles of MicroeconomicsHuman Resource Management
Principles of MarketingIndirect Tax Law
Fundamentals of Financial ManagementEntrepreneurship
Auditing and Corporate Governance-
Bachelor of Commerce Syllabus - Semester 6
Fundamentals of InvestmentComputerised Accounting System
International BusinessBanking and Insurance
Office Management and Secretarial PracticeCorporate Tax Planning
Consumer ProtectionIndian Economy
Management AccountingPersonal Selling and Salesmanship

Note: The BCom syllabus may differ from university to university.

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BCom Core Subjects

The core BCom subjects are foundational courses that build essential knowledge and skills required for a career in business, finance, economics, accounting, and management. These subjects provide students with a deep understanding of the practical and theoretical aspects of commerce and its application in businesses.

BCom Core Subjects and Syllabus

The core subjects in a BCom program vary slightly depending on the specific university but here are the most common core subjects you can expect in most BCom courses:

SubjectsDescription
Financial AccountingFinancial Accounting is a vital topic within BCom Subjects that falls under the accounting umbrella, focusing on the analysis, reporting, and summarisation of financial transactions related to businesses. This includes the preparation of financial statements intended for public consumption.
Business Organisation and ManagementWhen we mention BCom Subjects a business organisation means an entity formed for the function of doing commercial business. The form and administration of such entities are guided by a set of laws incorporating the principles of contract and exchange, property rights and incorporation.
Business LawBCom's core subject, Business Law contains two key areas: regulation of commercial entities through corporate and partnership law, through agency and bankruptcy law as well as regulation of commercial transactions through contract and related areas of law.
Cost AccountingThis BCom subject comes under managerial accounting, and is an important aspect of the course. Its main task is to develop a detailed production cost analysis. It includes a diligent classification of variable costs gained at different production phases and fixed expenses like lease payments.
Business Mathematics and StatisticsThe subject of business mathematics, especially the financial part of it, is all about profit and loss calculations. Ascertaining the price tag of a product by working through the calculation of profit, margin, cash discount, and trade discount is critical for businesses. Some commercial enterprises utilise business mathematics to let them manage and record their business operations efficiently.
Organisational BehaviorThis subject refers to the study of how individuals, groups, and structures affect behaviour within an organisation. It focuses on learning, predicting, and managing human behaviour in an organizational setting to improve effectiveness, productivity, and overall organizational culture.
Company LawIn BCom subjects, Company Law plays a prominent role as it has become a crucial aspect of corporate legal procedures. This area involves the various aspects of administration, organisation or operations within organisations. Along with this, Studies of Competition Law will always be interconnected with this field.
Income Tax LawThe Income Tax Law, which is guided by the 1961 Income Tax Act, is a flagship course in BCom subjects. The study of Income Tax Law in BCom covers the 14 sections and 298 sub-sections of this section in a detailed manner. This subject constitutes the calculation of a taxpayer’s taxable income, the tax due on that income, the allowed appeals process, and the possible penalties for failure to pay taxes.
Corporate AccountingCorporate Accounting is the basic content of BCom subjects, covering financial elements in business settings. This advocates a variety of financial services and transactions.
Principles of MarketingCompanies apply a core of marketing fundamentals, which are commonly known as the 4Ps or the 4P Marketing Framework, to come up with their marketing strategies. These four basic marketing principles—Product, Price, Place, and Promotion—are mutually supporting and they all collaborate as an integrated unit. They all collectively make up the Marketing Mix.
Computer Applications in BusinessComputer applications in business BCom subject deals with the integration of computer technology into decision-making process and problem-solving processes. Students will master the skills associated with advanced word processing, spreadsheets, and presentation programs. This preparation hands off to them the know-how required to acquire the industry-level certifications.
Principles of MicroeconomicsHuman behaviour in economic or financial settings is known to be forecasted with a framework used as a foundation in microeconomics, and known as principles of microeconomics. These principles embody fundamental notions such as the law of supply and demand, trade-offs, and the quest for utility maximisation. In addition, businesses can also gain from microeconomics.
E-CommerceAlso known as Electronic Commerce, it is a crucial BCom subject in the syllabus. It refers to a form of purchasing and selling goods and services as well as transferring funds and data via electronic networks such as the Internet generally. This influence happens in different ways, such as business-to-business (B2B), business-to-consumer (B2C), consumer-to-consumer, and consumer-to-business transactions.
International BusinessInternational business refers to any commercial activity conducted across international boundaries. Essentially, it entails the operations of a business that spans international borders, involving the exchange of goods or services between different countries. For further exploration, one can consider International Business Courses.
Fundamentals of InvestmentInvestment is the straightforward practice of acquiring assets with the expectation of their appreciation in value. These assets can encompass a broad spectrum, ranging from real estate, businesses, and houses to financial instruments like savings accounts or certificates of deposit (CDs) offered by banks or credit unions
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BCom Course Subjects

The table below provides the BCom syllabus along with the topics included under each subject. 

BCom SubjectsTopics Covered
Financial Accounting
  • Introduction to Accounting Principles
  • Accounting Equations and Transactions
  • Preparation of Financial Statements
Business Communication
  • Basics of Communication
  • Oral Communication and Presentation Skills
  • Written Communication Skills
Business Mathematics
  • Arithmetic and Algebraic Concepts
  • Calculus and Differential Equations
  • Statistics and Probability
Business Economics
  • Microeconomics Principles
  • Economic Policies and Applications
  • Macroeconomic Concepts
Cost Accounting
  • Cost Concepts and Classifications
  • Cost-Volume-Profit Analysis
  • Budgeting and Cost Control
Business Law
  • Indian Contract Act and Sale of Goods Act
  • Company Law and Consumer Protection Act
Business Statistics
  • Descriptive Statistics and Data Presentation
  • Inferential Statistics and Hypothesis Testing
  • Regression Analysis and Time Series Analysis
Principles of Management
  • Evolution of Management Thought
  • Planning, Organising, and Controlling
  • Leadership, Motivation, and Decision Making
Income Tax
  • Income Tax Act and Provisions
  • Income Computation and Deductions
  • Tax Planning and Returns Filing
Financial Management
  • Capital Budgeting and Risk Analysis
  • Working Capital Management
  • Sources of Finance and Dividend Policy
Corporate Accounting
  • Accounting for Companies and Advanced Accounting Principles
  • Preparation of Cash Flow Statements
  • Accounting Standards and Consolidation
Marketing Management
  • Marketing Mix and Market Segmentation
  • Marketing Research and Consumer Behaviour
  • Marketing Strategies and Brand Management
Business Environment
  • Economic Reforms and Globalization
  • Environmental and Legal Aspects of Business
  • Ethics and Corporate Social Responsibility
E-Commerce
  • Introduction to E-Commerce and E-Business
  • E-Commerce Security and Payment Systems
International Business
  • Introduction to International Business
  • Global Trade Theories and International Marketing
  • Multinational Corporations and Foreign Exchange Management
Business Ethics and Corporate Social Responsibility
  • Ethics in Business and Corporate Governance
  • CSR Practices and Sustainability
  • Business Ethics in the Digital Age
Financial Markets and Services
  • Capital Markets and Financial Instruments
  • Banking Operations and Risk Management
  • Mutual Funds and Insurance Services
Project Work (or) Internship
  • Practical application of knowledge gained throughout the program
  • May involve research, project report, or internship with a company
Elective Subject 1 (Choose One)
  • Financial Markets and Services
  • Retail Management
  • Entrepreneurship Development
  • Tax Planning and Management
Elective Subject 2 (Choose One)
  • Investment Analysis and Portfolio Management
  • Management of Information Systems
  • International Finance
  • Strategic Marketing Management
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BCom Syllabus of Top Specialisations

In the BCom course, specialising in a specific area of business or finance helps to gain in-depth knowledge and skills in that field. BCom specialisations allow students to tailor their education toward a particular career path. Here, we have provided a brief outline of the syllabus for some of the most popular specialisations under BCom.

BCom Accounts and Finance Subjects & Syllabus

Captured below is the BCom syllabus for the Accounts and Finance specialisation.

BCom Accounts and Finance First Year Syllabus

The table provided below illustrates the first-year BCom syllabus for Accounts and Finance:

BCom Accounts and Finance Subjects- Semester 1
Financial AccountingAllied Business Statistics
Elective ILanguage and Communication skill level - I
Elective IIMarketing
BCom Accounts and Finance Subjects- Semester 2
Business EnvironmentElements of Operations Research
Basics of Business InsuranceElective I
Language and Communication Skill Level - IIElective II
Advanced Financial Accounting

BCom Accounts and Finance Second Year Syllabus

The table provided below illustrates the second-year BCom syllabus for Accounts and Finance:

BCom Accounts and Finance Subjects- Semester 3
Business LawsIndian Economy - I
Corporate AccountingPersonality Enrichment Level - I
Banking, Theory Law & PracticeEntrepreneurial Development
Environmental Studies
BCom Accounts and Finance Subjects- Semester 4
Advanced Corporate AccountingEnvironmental Studies
Financial ServicesIndian Economy - II
Basics of Computer ApplicationBusiness Communication
Principles of Management

BCom Accounts and Finance Third Year Syllabus

The table provided below illustrates the third-year BCom syllabus for Accounts and Finance:

BCom Accounts and Finance Subjects- Semester 5
Elements of Cost AccountingValue Education
Income Tax Law & Practice - IFinancial Management
Practical AuditingPortfolio Management
BCom Accounts and Finance Subjects- Semester 6
Adv.Cost AccountingExtension Activities
Income Tax Law & Practice - IIWorking Capital Management
Management AccountingCapital Markets

BCom Computer Application Syllabus & Subjects

Captured below is the BCom syllabus for Computer Application specialisation.

BCom Computer Application First Year Syllabus

The table provided below illustrates the first-year BCom syllabus for Computer Application:

BCom Computer Application Subjects- Semester 1
Financial Accounting – 1Information Technology
Second LanguageBusiness Organisation
EnglishBusiness Economics
BCom Computer Application Subjects- Semester 2
Financial Accounting – 1Second Language
Principles of ManagementRelational Database Management System
Managerial EconomicsEnglish

BCom Computer Application Second Year Syllabus

The table provided below illustrates the second-year BCom syllabus for Computer Application:

BCom Computer Application Subjects- Semester 3
Principles of Insurance BusinessEnglish
Advanced AccountingProgramming with C
Business Statistics - 1Second Language
Income Tax – I
BCom Computer Application Subjects- Semester 4
EnglishProgramming with C++
Corporate AccountingSecond Language
The Practice of Life InsuranceIncome Tax – II
Business Statistics - I

BCom Computer Application Third Year Syllabus

The table provided below illustrates the third-year BCom syllabus for Computer Application:

BCom Computer Application Subjects- Semester 5
Computerised AccountingBanking Theory
Practise of General InsuranceBusiness Law
Cost Accounting
BCom Computer Application Subjects- Semester 6
Regulation of Insurance BusinessManagerial Accounting
Financial Institutions and MarketsCompany Law
Commerce Lab

BCom Economics Syllabus & Subjects

Captured below is the BCom syllabus for the Economics specialisation.

BCom Economics First Year Syllabus

The table provided below illustrates the first-year BCom syllabus for Economics:

BCom Economics Subjects- Semester 1
MacroeconomicsEconomy of India
Financial AccountingPartnership Accounting
Business CommunicationBusiness Regulatory Framework
BCom Economics Subjects- Semester 2
Commercial Bank ManagementFinancial Market Operation
Cost, Practice and TheoryStatistics Principles
Company Accounts Principles

BCom Economics Second Year Syllabus

The table provided below illustrates the second-year BCom syllabus for Economics:

BCom Economics Subjects- Semester 3
Applied EconomicsMicroeconomics
Business EnvironmentIndian Contract Act
ManagementBusiness Organisation
BCom Economics Subjects- Semester 4
Indian Banking Advance Cost Accounts
Advances of StatisticsManagement Principles
Investment Management

BCom Economics Third Year Syllabus

The table provided below illustrates the third-year BCom syllabus for Economics:

BCom Economics Subjects- Semester 5
Public FinanceInsurance Business Principles
Income Tax of IndividualsMarketing Management
Managers Accounting
BCom Economics Subjects- Semester 6
Income TaxAuditing
Business Income TaxInternational Marketing
Project Planning and Control

BCom Investment Management Subjects & Syllabus

Captured below is the BCom syllabus for Investment Management specialisation.

BCom Investment Management First Year Syllabus

The table provided below illustrates the first-year BCom syllabus for Investment Management:

BCom Investment Management Subjects- Semester 1
Basics of Investment & Wealth CreationIntroduction to Accounting- I
Introduction to Financial SystemBusiness Communication- I
Foundation Course- IBusiness Economics- I
Quantitative Techniques
BCom Investment Management Subjects- Semester 2
Introduction to Wealth ManagementIntroduction to Accounting- II
Introduction to Financial MarketsBusiness Communication- II
Foundation Course- IIIntroduction to Financial Intermediaries
Investment Banking

BCom Investment Management Second Year Syllabus

The table provided below illustrates the second-year BCom syllabus for Investment Management:

BCom Investment Management Subjects- Semester 3
Cost & Management AccountingBasics of Contract and Corporate Laws
Study of Investment StrategistsTaxation in Investment Management
Investment BankingFundamental Analysis
Information Technology in Investment
BCom Investment Management Subjects- Semester 4
Financial ManagementInvestment Laws
Marketing of Investment ProductsFinancial Statement Analysis- II
Actuarial Analysis in InvestmentManagement of Investment Portfolio
Equity Research

BCom Investment Management Third Year Syllabus

The table provided below illustrates the third-year BCom syllabus for Investment Management:

BCom Investment Management Subjects- Semester 5
Operations in Equity MarketFixed Income Analysis-1
Credit Risk ManagementIntroduction to Derivatives
Alternative InvestmentTechnical Analysis of Investments
Internship Training Report
BCom Investment Management Subjects- Semester 6
Operations in Currency and Commodity Markets Fixed Income Analysis- IIRisk Management of Market and Operational Risk
Valuation of DerivativesInternational Investment Management
Ethics in Investment MarketsProject

BCom Banking and Insurance Syllabus & Subjects

Captured below is the BCom syllabus for Banking and Insurance specialisation.

BCom Banking and Insurance First Year Syllabus

The table provided below illustrates the first-year BCom syllabus for Banking and Insurance:

BCom Banking and Insurance Subjects- Semester 1
Tamil I /Hindi IBusiness management
Financial Accounting IPrinciples of Insurance
English IValue Education
Principles and practice of Banking IPhysical Education
BCom Banking and Insurance Subjects- Semester 2
Tamil II / Hindi IIEnglish II
Financial Accounting IIInsurance Law and Practice
Principles and Practices of Banking IIFinancial Mathematics
Environmental Studies

BCom Banking and Insurance Second Year Syllabus

The table provided below illustrates the second-year BCom syllabus for Banking and Insurance:

BCom Banking and Insurance Subjects- Semester 3
Company Accounts IBusiness Economics
Legal Regulatory Aspects of Banking IFinancial Management
Workshop on Numerical SkillsCampus Recruitment Training I
Non-Major Elective
BCom Banking and Insurance Subjects- Semester 4
Company Accounts IIServices Marketing
Legal Regulatory Aspects of Banking IIE-Commerce & E-Business
Workshop on Reasoning SkillsCampus Recruitment Training II
Non-Major ElectiveInstitutional Training

BCom Banking and Insurance Third Year Syllabus

The table provided below illustrates the third-year BCom syllabus for Banking and Insurance:

BCom Banking and Insurance Subjects- Semester 5
Income TaxCost Accounting
Financial StatisticsBusiness Environment
Campus Recruitment Training III
BCom Banking and Insurance Subjects- Semester 6
Management AccountingAuditing
Business CommunicationProject

BCom Financial Market Syllabus & Subjects

Captured below is the BCom syllabus for Financial Market specialisation:

BCom Financial Market First Year Syllabus

The table provided below illustrates the first-year BCom syllabus for the Financial Market:

BCom Financial Market Subjects- Semester 1
Principles Of InvestmentMicro – Economics
Basic StatisticsBasic Computer Skills
Financial AccountingBusiness Environment
BCom Financial Market Subjects- Semester 2
Environment Of Financial SystemMacroeconomics
Statistical ApplicationsCommunication Skills
Management AccountingPrinciples Of Business Management

BCom Financial Market Second Year Syllabus

The table provided below illustrates the second-year BCom syllabus for the Financial Market:

BCom Financial Market Subjects- Semester 3
Debt MarketsCorporate Finance
Equity Market- IBanking In Financial System
Computer Application In InvestmentsBusiness Ethics
Organisational Behaviour
BCom Financial Market Subjects- Semester 4
Commodities MarketsCorporate Finance- II
Equity Market- IIFinancial Services
Taxation For InvestmentsSecurity Analysis
Business Law

BCom Financial Market Third Year Syllabus

The table provided below illustrates the third-year BCom syllabus for Financial Market:

BCom Financial Market Subjects- Semester 5
Global Capital MarketsRegulation Of Securities Markets
Insurance-Fund ManagementDerivative Markets
Foreign Exchange MarketsPortfolio Management
Project-I
BCom Financial Market Subjects- Semester 6
Risk ManagementCorporate Governance
Computer Applications In Financial ServicesMarketing Of Financial Services
Mutual Fund ManagementCustomer Relationship Management In Financial Services
Project- II

BCom Taxation Subjects & Syllabus

Captured below is the BCom syllabus for Taxation specialisation:

BCom Taxation First Year Syllabus

The table provided below illustrates the first-year BCom syllabus for Taxation:

BCom Taxation Subjects- Semester 1
Indian Tax SystemBusiness Mathematics
Income Tax Law ProcedureIndian Contract Act and Sale of Goods Act
Fundamental Principles of AccountingBusiness Organisation
BCom Taxation Subjects- Semester 2
Indian Tax System (Cont.)Partnership Accounting
Business CommunicationsFinancial Accounting
Business Regulatory Framework

BCom Taxation Second Year Syllabus

The table provided below illustrates the second-year BCom syllabus for Taxation:

BCom Taxation Subjects- Semester 3
Income Tax Procedure & PracticesTheory and Practice of Cost
Wealth Tax & VAT Procedure and PracticesIndian Company Act
Basics of Company AccountsPrinciples of Statistics
BCom Taxation Subjects- Semester 4
Income Tax Procedure & Practices (Cont.)Advanced Corporate Accounts
Advanced StatisticsAdvance Cost Accounts
Wealth Tax & VAT Procedure and PracticesPrinciples of Management

BCom Taxation Third Year Syllabus

The table provided below illustrates the third-year BCom syllabus for Taxation:

BCom Taxation Subjects- Semester 5
Central Excise Procedure & PracticeAccounting for Managers
Custom Procedure & PracticeFinancial Management
Marketing ManagementIncome Tax for Individuals
BCom Taxation Subjects- Semester 6
Central Excise Procedure & Practice(Cont.)Indirect Tax
Custom Procedure & Practice( Cont.)Auditing
Income Tax for BusinessHuman Resource Management

Also Read: Top B.Com Commerce Colleges in India 2025

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BCom Syllabus for Distance Program

In India, BCom Distance Education courses offer a chance for individuals to get a university education even when they are not able to join usual classes at campus. This could be due to their work commitments, living distance from universities or having responsibilities towards their family. Open universities and other institutions that provide courses by mail deliver these educational opportunities across the whole country.

The BCom syllabus for distance learning covers various subjects like accounts, finance, costing of keeping accounts, the study of the economy, ways to do marketing well, how to handle companies or groups and knowing about taxes. Students have choices among different extra subjects that let them tailor their education based on their interests and where they envision their work life ahead.

The following table indicates a sample outline of the BCom Distance Syllabus. The course content could essentially be different from one university or school to another, even if it provides the same course.

BCom Distance Education First Year Syllabus

The table displayed below elucidates the first-year BCom syllabus for the distance learning method:

BCom Distance Education Subjects- Semester 1
Financial AccountingBusiness Communication
Business MathematicsBusiness Economics
BCom Distance Education Subjects- Semester 2
Business LawBusiness Statistics
Cost AccountingPrinciples of Management

BCom Distance Education Second Year Syllabus

The table displayed below elucidates the second-year BCom syllabus for the distance learning method:

BCom Distance Education Subjects- Semester 3
Income TaxFinancial Management
Marketing Management
BCom Distance Education Subjects- Semester 4
Corporate AccountingBusiness Environment
E- Commerce

BCom Distance Education Third Year Syllabus

The table displayed below elucidates the third-year BCom syllabus for the distance learning method:

BCom Distance Education Subjects- Semester 5
Business Ethics and Corporate Social ResponsibilityInternational Business
Elective Subject- 1
BCom Distance Education Subjects- Semester 6
Financial Markets and ServicesProject Work or Internship
Elective Subject 2

However, please note that the specific curriculum with regards to elective subjects may differ based on the university or institution offering the BCom Distance Education course. Students are invited to consult their university's curriculum for the most recent and accurate information.

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BCom Syllabus for Entrance Exams

Here's the BCom entrance exam syllabus 2025, which covers common subjects that are seen in most BCom entrance exams across India:

SubjectsTopics Covered
1. Quantitative Aptitude

Arithmetic: Number systems, Percentages, Profit and Loss, Simple and Compound Interest, Ratio and Proportion, Time, Speed, and Distance, Time and Work, Averages.

Algebra: Basic algebraic identities, Linear equations, Quadratic equations, Polynomials, Arithmetic Progressions, Geometric Progressions.

Geometry: Lines and angles, Triangles, Quadrilaterals, Circles, Mensuration.

Data Interpretation: Tables, Pie charts, Bar graphs, Line graphs.

2. General Awareness

Current Affairs: National and international news, sports, awards, and honours.

Indian Economy: Basic economic concepts, Indian economic history, Economic Planning, Budget and Fiscal policy.

General Knowledge: Geography, History, Science, Politics, Famous personalities.

3. English Language

Reading Comprehension: Understanding passages and answering questions based on them.

Grammar: Sentence correction, Error spotting, Synonyms, Antonyms, Vocabulary.

Verbal Ability: Para-jumbles, Fill in the blanks, Analogies.

4. Logical Reasoning

Deductive and Inductive Reasoning: Syllogisms, Coding-decoding, Blood relations, Number series, Data sufficiency.

Analytical Reasoning: Puzzles, Seating arrangements, Directions, Logical puzzles.

5. Accounting and Business Studies

Basic Accounting Principles: Concepts of debit and credit, Journal entries, Ledger, Trial balance.

Business Environment: Business organisations, Economic policies, Trade and Commerce.

Business Mathematics: Percentage, Interest, Ratio and Proportion, Profit and Loss.

Also Read: BCom Jobs

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BCom Important Books

In order to ace the exam and develop a strong foundation of the course subjects, you can get assistance with a wide range of books. Captured below is a list of some of the most important books for the BCom syllabus:

SubjectsBook TitleAuthor(s)
Financial Accounting"Advanced Accountancy: Vol 1 & 2"S. Chand & Co. - M.C. Shukla, T.S. Grewal, and S.C. Gupta
Business Communication"Business Communication"Pearson - Meenakshi Raman and Prakash Singh
Business Mathematics"Business Mathematics"Sultan Chand & Sons - D.C. Sancheti and V.K. Kapoor
Business Economics"Microeconomics and Macroeconomics"McGraw Hill Education - D.N. Dwivedi
Cost Accounting"Cost Accounting: Principles and Practice"Sultan Chand & Sons - B. M. Lall, N. Arora, and K. L. Narang
Business Law"Business Law"McGraw Hill Education - P. C. Tulsian and Bharat Tulsian
Business Statistics"Business Statistics"Pearson - N.P. Bali
Principles of Management"Principles of Management"Pearson - P. C. Tripathi and P. N. Reddy
Income Tax"Income Tax Law and Practice"Bharat Law House - Dr. V. K. Singhania and Dr. Monica Singhania
Financial Management"Financial Management: Principles and Applications"Pearson - Prasanna Chandra
Marketing Management"Marketing Management"Pearson - Philip Kotler and Kevin Lane Keller
Human Resource Management"Human Resource Management"McGraw Hill Education - Gary Dessler
Economics"Indian Economy"McGraw Hill Education - Ramesh Singh
Information Technology"Business Data Processing"Sultan Chand & Sons - Sudhir Andrews
Banking and Insurance"Banking and Insurance"S. Chand & Co. - N. S. Toor and Arundeep Toor
International Business"International Business: Text and Cases"Pearson - Francis Cherunilam and Sumati Varma
Supply Chain Management"Supply Chain Management"McGraw Hill Education - Sunil Chopra and Peter Meindl
Taxation"Indirect Tax Laws"Taxmann - V. S. Datey and N.S. Zad
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FAQs about BCom Syllabus

Is BCom Syllabus difficult?

No, a regular BCom syllabus isn’t tough at all. Mostly, a regular BCom course encompasses theory based major BCom subjects like Economics, Accounting, Business Law, Business Maths, etc. which aren’t tough to crack. A student with an average learning capacity will be easily able to understand all the topics entailed and also be able to pass the semester exams each year with proper learning and practice. 

Is BCom now a 4-year degree?

No, BCom is still a 3-year undergraduate degree course in India that teaches candidates all about Commerce, Accounting, Finance, Economics, Taxation, and Auditing. Only a distance BCom degree can be of 4 years duration if a candidate decides to do it that way.

Which type of BCom is best?

Some of the most in-demand types of BCom courses in 2024 are BCom in Banking & Insurance, BCom in Economics, BCom in Finance, BCom in E-Commerce, BCom in Computer Applications, BCom in Financial Markets, etc. Make sure to choose from these specialisations to soar your professional career to new heights along with an excellent starting annual pay package.

Can I complete BCom in 1 year?

No, you cannot complete a BCom degree course in just one year. Whether you decide to do your BCom through a regular mode or via distance learning, you have to at least devote 3 years to complete the course and achieve your degree. However, distance BCom courses get some flexibility in terms of maximum duration of course completion which is up to 5 years.

What are BCom 1st year books?

Some of the most popular BCom 1st year books are: Financial Accounting - M.C. Shukla, T.S. Grewal, S.C. Gupta, Business Law - M.C. Kuchhal & Vivek Kuchhal, Business Statistics by R. K. Datta, Business Communication by Pooja Khanna, etc. Now these recommended books are strictly based on BCom 1st year Syllabus which includes the aforementioned subjects.

What are BCom Subjects for 2nd year?

BCom subjects for 2nd year incorporate major topics like Corporate Accounting, how banks work in India, mathematics for business, basics of checking financial reports, managing marketing activities, economics related to business operations and industry laws. Also included are principles of accounting for costs and management purposes as well as basic knowledge about income tax rules for businesses. There is also Business Statistics and a beginner's look at Financial Services offered by companies. However, these subjects might change based on different universities or what special area the student decides to focus on.

What is the BCom Subjects list?

In the BCom Subjects list, you find many different topics that teach about Economics, Accounting, and how to manage a business. BCom Subjects list often includes these major topics that students study: Financial Accounting, Business Economics, laws related to business activities, how to market things effectively, checking company accounts in detail and managing people at work. Moreover, universities and courses might have different BCom syllabuses that include specialised subjects such as e-commerce, Corporate Accounting, International Business, and Tourism Management.

What are BCom General Subjects?

BCom general subjects offer a wide base in commerce and the basics of business. It usually includes learning about accounting, how businesses are organised, economics, statistics for business use, rules that apply to businesses and improving communication abilities. These BCom general subjects give students a solid grasp of fundamental business tasks and prepare them for different commercial jobs or more education.

What are BCom subjects for 1st year?

BCom Subjects for 1st year incorporate at least 12 - 15 subjects spread across two semesters. These subjects teach the basics of business, accounting, business maths, etc. and include important subjects like Business Organisation & Management, Financial Accounting, English Language, Business Law, Business Mathematics & Statistics, Basics of Economics, etc.

What are BCom Subjects?

BCom Subjects are divided into six semesters and span 3 years. Each semester contains at least 5 - 7 subjects. BCom Syllabus encompasses important BCom Subjects like Business Organisation & Management, Business Mathematics, Environmental Studies, Corporate Accounting, Business Law, Company Law, E-Commerce, etc.

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