BCom Subjects 1st Year, 2nd Year, 3rd Year, Syllabus

  • By Christy J. Varghese
  • 16 December 2022
b com syllabus

Upon graduating high school, students with a flair for accounting, finance, commodities, marketing, and trading may pursue a career in commerce. In addition to academia and research, the B.Com. syllabus creates a foundation for many professional careers such as finance, accounting, tax practitioners, banking and brokerage, and more. 

Students applying to the course under the Choice Based Credit System (CBCS) can select their desired subjects from the comprehensive B.Com subjects list. The various types of B.Com courses consist of electives, core, and minor course subjects. One studies accountancy, economics, mathematics, business, finance, and other B.Com subjects

Furthermore, students who wish to specialise in these commerce-based disciplines can earn a B.Com (Honours) degree instead of a general B.Com degree. (See: B.Com vs B.Com Honours)

Overview of B.Com Degree Subjects 

B.Com 1st-year Subjects

The curriculum divides the first year of the B.com course into two semesters, which typically lay the groundwork for students in commerce. Here is a list of B.Com subjects in 1st semester.

Semester I

  • Environmental Studies
  • Financial Accounting
  • Business Organisation and Management
  • English Language

Students who pass all the subjects listed in the first semester examination get promoted to the second semester of the first year. They learn the basics of business laws and fundamentals of Business Mathematics during this semester. In addition, some fieldwork might be required in the Environmental Studies module this semester.

Semester II

  • Language: English/Hindi/Modern Indian Language 
  • Business Law
  • Business Mathematics and Statistics
  • Hindi/Modern Indian Language

B.Com 2nd-year Subjects

Income Tax Laws & Practices, Corporate Accounting, and E-Commerce are crucial topics typically taught in the third semester of the B.Com Course. Other B.Com 3rd sem subjects include Company Law, Cost Accounting and Computer Applications in Business. 

Semester III

  • Company Law
  • Income Tax Laws and Practices
  • Hindi/Modern Indian Language
  • Computer Applications in Business

Semester IV

  • Business Communication (English/Hindi)
  • Corporate Accounting
  • Cost Accounting 
  • E-Commerce

B.Com 3rd-year Subjects

The final year marks the end of the B.com course and a new beginning for candidates. It relates to the previous subjects but in a more detailed manner. The course subjects for students in the final year of the B.Com course are as follows.

Semester V

  • Electives I: Human Resource Management/Principles of Marketing/Auditing and Corporate Governance 
  • Electives II: Fundamentals of Financial Management/Indirect Tax Law
  • Entrepreneurship 
  • Principles of Micro Economics 

Semester VI

  • Electives III: Corporate Tax Planning/Banking and Insurance/Management Accounting/Computerised Accounting System
  • Electives IV: International Business/Office Management and Secretarial Practice/Fundamentals of Investment/Consumer Protection
  • Personal Selling and Salesmanship
  • Indian Economy

The Objective of B.Com Subjects

  • Business Management and Organisation: The course teaches students the fundamentals of business and managing a company.
  • Financial Accounting: This subject assists students in gaining conceptual knowledge of financial accounting and skills in recording various business transactions.
  • Business Law: This course provides basic knowledge of crucial business legislation and relevant case law.
  • Mathematics and Statistics: This subject familiarises students with the applications of mathematics and statistical techniques in business decision-making.
  • Corporate Law: This subject provides basic knowledge of the provisions of the Companies Act 2013. Students must discuss case studies involving issues of corporate law.
  • Income Tax Laws and Practice: This course aims to provide students with fundamental knowledge and skills in applying the principles and provisions of the Income-tax Act of 1961 and the relevant Rules.
  • Computer Applications: This course offers commerce students computer skills and knowledge and improves their understanding of the utility of information technology tools in business operations.
  • Business Communication: The objective of this subject is to efficiently empower B.Com students with skills in reading, writing, comprehension, and communication, as well as to use electronic media for business communication.
  • Corporate Accounting: The course objective is to provide students with a basic understanding of corporate accounting and to teach them how to prepare financial statements.
  • Cost Accounting: This subject familiarises students with the fundamental concepts of cost accounting. It also teaches the various methods involved in cost ascertainment and cost accounting bookkeeping systems.
  • E-Commerce: This subject familiarises the student with the mechanism for conducting business transactions electronically.
  • Human Resource Management: This course aims to familiarise students with the techniques and principles of managing the human resources department of a business firm.
  • Fundamentals of Marketing: The course objective is to offer fundamental knowledge of marketing concepts, principles, tools, and techniques.
  • Auditing and Corporate Governance: This subject delivers knowledge of auditing principles, practises, current legal requirements, professional conduct and insight into Corporate Governance and Corporate Social Responsibility principles.
  • Fundamentals of Financial Management: This course familiarises students with financial management principles and practices.
  • Indirect Tax Law: This subject aims to provide students with fundamental knowledge and skills in applying the principles and provisions of Service Tax, VAT, Central Excise, and Customs Laws.
  • Entrepreneurship: This course introduces the learner to entrepreneurship as a career option and creative thinking and behaviour.
  • Corporate Tax Planning: This course provides a fundamental understanding of corporate tax planning and its implications for decision-making.
  • Banking and Insurance: This subject teaches the fundamental principles of banking and insurance.
  • Management Accounting: The course objective lies in teaching students about financial, cost, and other data for managerial planning, control, and decision-making.
  • Computerised Accounting System: This course aims to improve computerised accounting system skills and enable students to create simple accounting applications.
  • International Business: The purpose of this subject is to familiarise students with the concepts, importance, and dynamics of international business and the involvement of India in the global business sector. The course also aims to provide theoretical foundations of international business insofar as they apply to global business operations and developments.
  • Office Management and Secretarial Practice: This subject familiarises students with the activities in a modern office. 
  • Fundamentals of Investment: This course familiarises students with various investment options, introduce them to the framework of analysis and valuation, and emphasises the importance of investor protection.
  • Consumer Protection: The course objective is to familiarise students with their consumer rights, the social framework of consumer rights, and the legal framework for protecting consumer rights. It also explains the procedure for resolving consumer complaints and the role of various agencies in creating product and service standards.

Conclusion

The standard B.Com course provides an overview of all the subject disciplines in the commerce stream in areas such as Corporate Finance, Advanced Financial Accounting, Operations Management and many more. Furthermore, you may pursue the course at the top institutions that offer the extensive benefits of Sunstone. 

Sunstone provides industry-aligned training and in-demand advanced certifications to B.Com graduates. We provide admission assistance at over 50+ campuses across India and dedicated placement support with our network of 1000+ recruiters. 

To find out more, contact us today!



apply-now-form-img

Enter a world of possibilities

Apply for a graduate or a post graduate program and shape your career now.