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B.Com Subjects

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Bachelor of Commerce (BCom), one of the most popular degrees after 12th Commerce, is a three- to four-year foundational undergraduate study. The curriculum provides you with managerial abilities by covering many aspects of the Accounting, Business, Management, Finance, and Banking sectors.

When it comes to B Com subjects and syllabus, one may choose from various options based on the options available at their college. We've compiled a list of the essential B Com topics and BCom Hons subjects available as electives in this blog.

Table of Contents

  1. B Com Subjects - Year Wise
  2. BCom 1st Year Subjects
  3. BCom 2nd Year subjects
  4. BCom 3rd Year subjects
  5. B Com General Subjects
  6. TOP Universities to Persue B Com Courses in Abroad
  7. FAQ

B.Com Subjects - Year Wise

The B Com degree, which lasts three to four years, is divided into six to eight semesters.

You will study compulsory subjects and different or specialised subjects each semester.

Banking, communication, economics, labour relations, insurance, and many more areas are included in the B.Com degree. The course curriculum is structured into four sections: foundation, core, electives, and projects.

The B.Com 1st year curriculum, B.Com 2nd year syllabus, and B.Com 3rd year syllabus are all intended to ensure students access all necessary knowledge.

Year-wise, B.Com subjects are as follows:

  • BCom 1st Year Subjects
  • BCom 2nd Year subjects
  • BCom 3rd Year subjects

Quick Read: Courses After 12th Commerce

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 B.Com 1st Year Subjects

The first year of B Com is divided into Semester I and Semester II.

Though both semesters have nearly identical curricula, the courses in Semester-II will be further detailed.

Subjects 

Topics covered

Semester 1

  

Environmental Studies
  • An overview of environmental studies
  • Ecosystem
  • Conservation of biodiversity
  • Pollution and other global ecological issues
  • Humans and the environment
  • Fieldwork

Financial Accounting
  • Accounting
  • Accounting standard
  • Billing process
  • Final bill
  • Accountant of the nonprofit organization
  • Fully Balanced
  • Depreciation and amortization
  • Broadcast
  • Joint ventures
  • Rental System
  • National Bank Account
  • End of partnership

Business administration
  • Execution of business management
  • Needs Analysis
  • Solutions for supply and production
  • Pricing and market access choices are made differently in different market systems.
  • Pricing practices
  • Investment budgeting: evaluating investment projects

English language and business communication
  • Introduction to business communication
  • Theory of communication
  • Corporate Communications
  • Communication channels and objectives
  • Communication methods and techniques
  • Principles of practical communication
  • Writing skills, report writing
  • nonverbal aspects of communication

The organization and management of enterprises
  • Business System
  • Financial Management
  • Market Segmentation
  • Business Processes
  • Management planning
  • The organization's nature and method of operation
  • Focused communication, leadership, and motivation
  • Control: concept and process
  • Marketing management – essence, meaning, and concepts
  • Management of human resource and change management
  • conflict resolution

Fundamentals of Microeconomics ( E )
  • Basic concepts of microeconomics
  • Analysis of supply and demand
  • Consumer behaviour
  • Theory of Production
  • Cost Theory
  • A market structure with perfect competition

Semester 2

  

Commercial law
  • Investigate various legislation and corporate and company legal rights.
  • Organization
  • What are the consequences?
  • Regulations about business law.

Business Laws
  • The study of numerous business laws, such as business creation, contract law, and intellectual property law.
  • Contract Law, among other things,

Business Mathematics and Statistics,
  • Provides information about a field of mathematics that is important in accounting.
  • Sales forecasting business Statistics and financial analysis

Generic Elective

  • Principles of Macroeconomics 
  • Economics of Regulation of Domestic and Foreign Exchange Markets
  • This branch of economics focuses on behaviour, decision-making, and the overall structure of the economy, as well as how to interpret changes in inflation.
  • Interest rates and currency exchange rates
  • economic output



B.Com 2nd Year subjects

The B Com 2nd Year Syllabus covers the essentials of management, business law, banking, the financial system, and the fundamentals of cost accounting.

The syllabus for the fourth semester is divided into two sections, Group A and Group B. There are seven obligatory topics in Group A and two compulsory subjects in Group B.

Semester 3

Topics Covered

Company Law
  • Investigate numerous laws and legal rights of businesses.
  • Business organization etc.
  • About penalties
  • Regulations relating to business law.

Income Tax Laws
  • The study of various types of income tax laws, often known as direct law.
  • Sections and articles
  •  Tax liabilities, etc.

Discipline-Specific Elective 

  • Indian Economy
  • Financial Markets and Institutions
  • Learn about the Indian economy, which is centred on agriculture, industry, handicrafts, and other services, as well as various policies such as Industrial Policy, Trade Policy, Monetary Policy, Fiscal Policy, and so on.

Skill Based Subject*

  • Banking & Insurance
  • Financial Analysis and Reporting
  • Organize and keep financial accounting records.
  • How to Write Financial Reports and Analyze Financial Statements

Semester 4

  

Indirect Tax Laws
  • Study of various indirect tax
  • Excise and duty tax
  • VAT (Value Added Tax) customers must pay several indirect tax sections and articles.

Corporate Accounting
  • Deals with the examination of company and organisation accounting.
  • Cash flow preparation
  • Statements, financial analysis, and how to understand them are all covered.

Discipline-Specific Elective 

  • Human Resource Management 
  • Industrial Laws
  • The course teaches students how to train and manage teams for increased productivity.
  • Employee recruitment, management, and organisation

Skill Based Subject 

  • E-Commerce
  • Investing in Stock Markets
  • It is the study of how goods are marketed and purchased via electronic and online channels.
  • different concepts
  • business-to-consumer (B2C),
  • Consumer-to-consumer
  • business-to-business (B2B).

B.Com 3rd Year subjects

The B Com V semester consists of four topics in total. Five are required, while the sixth is chosen from the four optional subjects.

In the sixth semester, there are a total of six topics. Five are common subjects, while the sixth is chosen from the four alternative subjects. There will be an advanced accountancy paper- I and international economics in the economics.

Semester 5

  

Auditing and Corporate Governance
  • The study of how to analyse and scrutinise accounts is the focus of this course.
  • How to Create Audit Documents
  • What are accounting principles, and what sorts of audits are there?

Cost Accounting
  • Deals with record study and how to review and analyse cost accounting accounts maintaining records.
  • How much money do businesses spend?

Discipline-Specific Elective* 

  • Principles of Marketing 
  • Training and Development
  • Marketing concepts are studied, as well as how to apply them in practice, as well as effective marketing tactics and decisions.

Skill Based Subject*

  • Computer Applications in Business
  • Advertising
  • It is concerned with the study of fundamental principles in computer science and their application.
  • Topics about information security and how it might benefit businesses.

Semester 6

  

Fundamentals of Financial Management
  • Learn about principles.
  • Finance Risks and Management
  • A crucial investment choice
  • Management of financial risks.
  • How to Increase Your Wealth.

Business Communication
  • The class teaches students to examine business companies using quantitative methodologies and economic theory.
  • Cost and production are two examples of topics.
  • Profit maximization, for example.

Discipline-Specific Elective*

  • International Business
  • Consumer Affairs and Customer Care
  • Entrepreneurship & Small Business
  • Organisational Behaviour
  • Indian Polity and Governance
  • Office Management and Secretarial Practice
  • Corporate Tax Planning
  • Fundamentals of Investment
  • Management Accounting
  • Study about International trade and business goods Laws and technology services
  • International Business Ethics and Development Plans

Skill Based Subject*

  • Personal Selling and Salesmanship
  • Cyber Crimes and Laws
  • Marketing fundamentals are being studied.
  • How to Put Them into Practice
  • Strategies and judgments that are critical for good marketing

B.Com General Subjects

There are several topics in B.Com required for students to pursue a degree in commerce and accounting. Some of the subjects come from plus two classes, while others are new to the course. Let's take a closer look at the B.Com subjects.

The following are some of the B.Com general subjects.

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

Quick Read: Career Options in Commerce

TOP Universities to Pursue B Com Courses in Abroad

University Name 

Location

Degree

Couse 

Duration 

Annual Tuition Fees

California Institute of Technology 

United States of America

B. Com

Business Analytics

3 year Full-Time 

INR 60,000

Harvard University 

United States of America

B. Com

Marketing

3-4 year Full-Time 

INR 59,757

University of Oxford 

United Kingdom

B. Com

Information Science

3 year Full-Time 

INR 30,000

Columbia University 

United States of America

B. Com

Finance

3 year Full-Time 

INR 40,900

MIT

United States of America

B. Com

International Business

3-4  year Full-Time 

INR 63,000

London School of Economics

United Kingdom

B. Com

Business Information Systems

3 year Full-Time 

INR 40,890

University of Sydney 

Australia

B. Com

Business Analytics

3-4  year Full-Time 

INR 63,000

University of Western Australia

Australia

B. Com

Enterprise and Innovation

3 year Full-Time 

INR 76,100

University of Auckland 

New Zealand

B. Com

Taxation

3-4 year Full-Time 

INR 82,554

University of Otago

New Zealand

B. Com

Commercial Law

3-4 year Full-Time 

INR 64,375
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FAQ

Commerce is defined by the Company Dictionary as "a type of business that deals with the exchange of products and services. It encompasses all acts that either directly or indirectly assist the trade. It encompasses all procedures involving the exchange of goods and services. The word often relates to large-scale corporate transactions."

Do you want to get a Bachelor of Commerce from one of the top BCom colleges?

Not sure how to proceed? Contact AECC to secure admission to top global colleges. Aside from admissions advice, the team of professionals will also assist you in writing a perfect SOP that will set your candidacy apart from the crowd!

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