A Bachelor of Commerce, abbreviated as B.Com is an undergraduate degree in commerce and related subjects. The course is designed to provide students with a wide range of managerial skills and understanding in streams like finance, accounting, taxation and management.
BCom or Bachelor of Commerce is a three-year undergraduate course imparted in regular as well as distance education mode. BCom is the second most popular undergraduate course in the Commerce branch. Under BCom, there are three most popular courses, namely BCom or BCom-General, BCom (Honours) and BCom LLB. The BCom or BCom-General is also referred to as BCom-Pass by many universities.
In the BCom course, candidates are taught core subjects related to commerce and finance. In the three-year duration, the candidates are given options to choose from a few elective subjects too. The programme is usually spread over six semesters during which the student is taught topics like financial accounting, corporate tax, economics, company law, auditing, business management, etc.
BCom is the best option for students who want to make a career in commerce, accounting, finance, banking and insurance. BCom is also ideal for those who wish to pursue Chartered Accountancy, Cost Accounting and Company Secretaryship.
BCom syllabus is broken into six semesters and below is the semester-wise list of subjects taught under BCom Syllabus :
BCom Semester I Syllabus
Generic Elective courses like, Principles of Micro Economics or New Venture Planning, etc.
Business Organisation and Management
BCom Semester II Syllabus
Language: English/Hindi/Modern Indian Language
Generic Elective course like, Principles of Macro Economics or Economics of Regulation of Domestic and Foreign Exchange Markets
Business Mathematics and Statistics
BCom Semester III Syllabus
Income Tax Laws
Discipline Specific Elective course like Indian Economy or Financial Markets and Institutions, etc.
Skill Based elective like Banking and Insurance or Financial Analysis and Reporting
BCom Semester IV Syllabus
Indirect Tax Laws
Discipline Specific Elective course like Human Resource Management or Industrial Laws
Skill Based Elective course like E-Commerce or Investing in Stock Markets
Bcom Semester V Syllabus
Auditing and Corporate Governance
Discipline Specific Elective course like ) Principles of Marketing or Training and Development, etc
Skill Based Elective course like Computer Applications in Business or Advertising, etc.
Bcom Semester VI Syllabus
Fundamentals of Financial Management
Discipline Specific Elective course like, International Business, Consumer Affairs and Customer Care, Organisational Behaviour, Entrepreneurship and Small Business, Office Management and Secretarial Practice, Corporate Tax Planning, Fundamentals of Investment, Management Accounting
Skill Based Elective course like Personal Selling and Salesmanship or Cyber Crimes and Laws, etc.