Bachelor of Commerce, or B. Com Degree is the name of a three-year undergraduate degree program approved by the Universities Grants Commission (UGC). After 12th Commerce, it is one of the most popular courses. In addition to the full-time delivery option, one can choose to enroll in an online B. Com program. B. Com is one of the most popular programs for Class 12 graduates in the Commerce stream. With around 9.33 lakh students enrolling, B. Com Syllabuswas the second-most sought-after curriculum in India after Class 12. In addition to earning a B. Com degree, candidates who choose to specialize in the Commerce stream can also earn a B.Com (Honours).
While the honours course aims to impart knowledge in particular areas, the normal B. Com syllabus concentrates on giving an overview of all the disciplines featured in the Commerce stream. In addition to B.Com General or B. Com Hon., several universities also offer integrated B.Com programs, such as B.Com LLB, B. Com MBA, and B. Com CMA.
B. Com Subjects
Corporate tax, financial law, economics, accounts, and other topics are included in the B. Com syllabus. Each B. Com subject carries a weighted average of 100 marks, with an internal evaluation of 20 points and an external examination of 80 points. Over the course of three years, there are six semesters worth of B.Com course material.
The foundation subjects, core subjects, elective topics, and project categories make up the structure of the B. Com syllabus. Candidates must take 1 elective each year, such as English, Economics, or Philosophy, in addition to 4 core studies covering topics like Accounting, Banking, and Finance. Financial Risk Management, Portfolio Management, International Finance, and Technology Related to the Banking Sector are just a few of the B.Com course topics on the list of electives.
Accountancy, Business Organization, Mathematics, Business Economics, which includes Business Mathematics, Economics, Statistics, Business Studies, Financial Accounting, Office and Secretarial Practice, Bookkeeping, Commerce, Cost Accountancy, Principle of Management, Commercial Law, and the foundations of Auditing, Costing, and Taxation are among the subjects covered in B. Com (Hon) and B. Com General.
General B. Com Syllabus by Semester
First-year B. Com syllabus
B. Com Syllabus in Semester 1
During the first semester of the B. Com syllabus, students are exposed to the world of business. The topics included in the first Semester of the B. Com syllabus are listed below.
· Financial Accounting:
· Business Computing
· Business Organization & Management
· Quantitative Methods
· Communication in English
· Elective Courses:
Ø Principles of Microeconomics
Ø New Venture Planning
B. Com Syllabus – Semester 2
The details of finance, statistics, and economics are the main topics of the second semester of the B Com course syllabus. The topics included in the second Semester of the B. Com syllabusare listed below.
· Environmental Studies
· Business Laws
· Corporate Communication
· Financial System
· Business Mathematics & Statistics
· Elective Courses:
Ø Principles of Macroeconomics
Ø Foreign Exchange Markets
Second-year B. Com Syllabus
The second-year B. Com course includes business law, banking, and financial systems in addition to the fundamentals of cost accounting.
B. Com Syllabus – Semester 3
B. Com Syllabus semester 3 places a lot of emphasis on the legal aspects of business and commerce. The topics included in the third Semester of the B. Com syllabus are listed below.
· Income Tax Laws
· Advanced Economics
· Elements of Cost Accounting
· Entrepreneurship
· Company Law
· Elective Courses:
Ø Financial Markets
Ø Indian Economy
B. Com Syllabus - semester 4
The B. Com SyllabusSemester 4 covers a variety of subjects, including consumer laws, indirect tax law, and other subjects. The topics included in the fourth Semester of the B. Com syllabusare listed below.
· Indirect Laws
· Corporate Accounting
· Stock & Commodity Market
· (Advanced) Operation Research
· Competition & Consumer Laws
· Elective Courses:
Ø Human Resource Management
Ø E-commerce
Ø Investing in Stock Markets
B. Com Syllabus Third year
There are a total of 4 subjects in the B. Com Syllabus for semester 5. Six of them are common, while one of the four alternate subjects is used for the sixth.
There are a total of six subjects in the sixth semester. Six subjects total—five of which are common, and one from each of the four alternate subjects. International economics will be covered in the advanced accountancy paper in the accounting class.
B. Com Syllabus – Semester 5
B. Com Syllabus semester 5 include a range of electives that the students select. Topics like strategic management and worldwide business are also covered in the B. Com Semester 5 study. The topics included in the fifth Semester of the B. Com syllabusare listed below.
· Cost Accounting
· Strategic Management
· International Business
· Elective Courses:
Ø Computer Application in Business
Ø Advertising, Principles of Marketing
B. Com Syllabus Semester 6
B. Com Syllabus semester 5 includes auditing principles, business culture business, communication, and other related subjects. The topics included in the sixth Semester of the B. Com syllabusare listed below.
· Principles of Auditing
· Business Communication
· Management & Information Business
· Fundamentals of Financial Management
· Business Culture
· Elective Courses:
Ø International Business
Ø Management Accounting
Ø Corporate Tax Planning