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Bachelor of Commerce B.Com Courses, B. Com Subjects, Syllabus

Bachelor of Commerce – B.Com Courses

 

Bachelor of Commerce (B.Com) is an undergraduate degree in commerce and related subjects.  Under this course, wide range of managerial skills are provided to the students and their understanding in various subjects of commerce streams like accounting, economics, finance, taxation , management and insurance.

 

The Bachelor of Commerce is designed in such a way in which the students are able to develop business acumen, analytical skills, financial literacy and managerial skills. The students will study topics like management, accounting, economics, business law, information systems and more. This course will help in building competence in a particular area of business among students. It imparts knowledge of accounting principles, economic policies, export and import law and other aspects which tends to impact business and trade.

B.Com Courses

 

Bachelor of Commerce (B.Com) is a 3-year undergraduate degree in Commerce, passing of Higher Secondary Examination with Maths and English as core subjects is the minimum eligibility. Among students, B.Com has become one of the popular undergraduate courses in India.

There are three modes of having a degree of B.Com in India.

 

  • B.Com (Pass Course)

 

B.Com pass course imparts knowledge and overview of the commerce subjects but in this students have no option for specializing in a particular subject.

 

  • B.Com (Honors)

 

By opting B.Com (Hons), a student has the option to specialize in a particular subject like Economics, Accounting etc. It enables the students to grab an in-depth knowledge of subjects.

 

  • B.Com (Vocational)

 

It is a skill development course and job orientation on the basis of that particular skill is the main objective of this course. By pursuing B.Com (Vocational), students can specialize in skill-based subjects.

 

B. Com With Specialization

 

In the past, B. Com  used to be a general course, covering number of subjects, which were commonly related to commerce sector. Students had to select a combination of subjects that they had to then pursue. At present, the old B. Com program is offered across Colleges in India. Along with it, newly introduced specialization programs are also being offered across many Indian Colleges. To specialize in a specific domain, there are various specializations that are provided to help aspirants. Some of which are as under:

 

  • B.Com Honors: Through advanced study of general subjects such as Cost Accountancy and Organizational Behaviour, the program helps to build in students competent business acumen, later they can specialize in a chosen field or area.

 

  • B.Com Economics:  B.Com in Business Economics is a three year undergraduate Commerce course. It comprises of the challenges and financial issues that comes in the way of organizations in market place or economy. This course enables the candidates to analyze and to solve economic problems in public as well as private sectors.

 

  • B.Com Management Studies: B.Com in Management Studies is a full-time Undergraduate Management course, 10+2 examinations with 65% marks from a recognized board is the minimum eligibility.There are many colleges and institutes which offer this B.Com in Management Studies course in India. In this course, students learn to suggest and diagnose some solutions for managerial and operational problems. Major topics include in this course are Commercialization, Statistical research, Customer demands, Trade and Labour market.

 

  • B.Com  Computer Applications: Computer applications is an application software which is designed to help the user to perform specific tasks. The course aims to produce qualified and trained personnel for fields such as banking, insurance, accounting, stock markets, e-commerce, and marketing, besides teaching jobs in universities and colleges.

 

  • B.Com  Foreign Trade Management: B.Com in Foreign Trade Management is a 3-year undergraduate program involving an advanced study of economics, business, accounts and their management. The course’s ambit includes accounting of expenditure, management of resources, study of business relations, and management of trade flow, among others.

 

  • B.Com Taxation: The B.Com (Taxation) degree course prepares students for a professional qualification in taxation, finance and accounting and provides a solid base in the field of Taxation, Accounting and Finance, thus making it easier to acquire a leadership / managerial role in the financial sector.

 

  • B.Com Banking Management: This course aims to create trained professionals who can handle various financial activities associated with Banking sectors and operate efficiently in the Banking environment in the financial service sector along with handling various technologies employed in the field of Banking.

 

  • B.Com Accountancy: B.Com in Accountancy is an undergraduate commerce course.The course puts a strong emphasis on developing analytical skills and offers a solid grounding and professional competence in all aspects of accounting.

 

  • B.Com E-Commerce: The course aims to equip eligible candidates with advanced learning in online business practices of organizations and procedures involved in managing a business online. With internet becoming a household name, E-Commerce transactions are also fast gaining popularity. Business transactions that take place over the internet are referred to as E-Commerce.

 

Bachelor of Commerce (B.Com) Course

Some of the major highlights of the course are mentioned below:

Course Level Undergraduate
Duration 3 years
Examination Type Semester system
Eligibility 10+2 from a recognized educational board with Maths and English as core subjects
Admission Process Merit-based
Course Fees INR 10K – 1 Lacs
Average Starting Salary INR 1.8 Lacs – 9 Lacs
Top Recruiting Areas Banking & Financial Institutions, Insurance sector, Accounting & Auditing Firms, Media, BPOs, Tourism Industry, Hospitality, FMCG etc
Job Positions Accountant, Auditor, Business Consultant, Budget Analyst, Finance Manager, Finance Analyst, Stock Broker, Chief Financial Officer, Cost Estimator and others such.

 

B.Com Subjects :

 

Bachelor of commerce (B. Com) is usually divided into 3 years or 6 semesters. One year has two semesters and each semester comprises of 6 months. A person who is pursuing this course needs to study 5 to 7 subjects in each semester. One can opt for various combinations depending on the availability of the choices in their institute. In this article, we provide complete details of Bcom subjects.

 

B.Com First Year First Semester Subjects:

 

B.com First semester includes 4 main subjects and 2 additional language subjects. The 4 main subjects are Accounts, Economics, Maths/Computer and Business Communications. Whereas for additional subjects, English is compulsory and student can select any one from other three languages. The subjects of B.Com first semester is mentioned below:

 

SUBJECT SEMESTER 1
1 ACCOUNTS Financial Accounting – 1
2 ECONOMICS Fundamentals of Microeconomics
3 MATHS / COMPUTER Mathematics & Statistics-I OR

*Mathematics for Finance-I OR

Business Computing-I

4 MANAGEMENT Business management -I
5 COMPULSORY ENGLISH English for Communication-1
6 ADDITIONAL ENGLISH Language through Literature-1
7 GENERAL AWARENESS – 1 An Insight into India
8 GENERAL AWARENESS – 2 Dimensions of Business Studies – 1

 

B.Com First Year Second Semester Subjects:

 

Subjects included in B.com second semester are Accounts, Economics, Maths/Computers, Management, Compulsory English, additional English, General awareness-1 and General awareness 2.  Refer the table below for details information.

 

SUBJECT SEMESTER 2
1 ACCOUNTS Financial Accounting – 2
2 ECONOMICS Advanced Microeconomics
3 MATHS / COMPUTER Mathematics & Statistics-II OR

*Mathematics for Finance-II OR

Business Computing-II

4 MANAGEMENT Business management -II
5 COMPULSORY ENGLISH Language through Literature-2
6 ADDITIONAL ENGLISH Language through Literature-1
7 GENERAL AWARENESS – 1 An Insight into India
8 GENERAL AWARENESS – 2 Dimensions of Business Studies – 2

 

B.Com Second Year Third Semester Subjects:

B.com third semester gives the over understanding about the fundamentals of management elements of company law,corporate accounting, basics knowledge on cost accounting, also in the third sem it includes banking and financial system which leads the students to know more about financial institutions in India and Entrepreneurship. Subjects are mentioned as below:

 

GROUP “A” – SPECIALIZATION IN COST ACCOUNTING / BANKING AND FINANCIAL SYSTEM/BUSINESS ENTREPRENEURSHIP
SUBJECT SEMESTER – 3
1 Accountancy Corporate Accounting-I
2 Economics Macroeconomics-I
3 Business Management / Communication Fundamentals of Management
4 Company Law Elements of Company Law- I
5 Cost Accounting Basics Of Cost Accounting – Spl-I
Basics of Cost Accounting-Material – Spl – II
6 Banking and Financial Systems Financial System & Indian Banking Structure(Paper-I)
Financial Institutions in India (Paper-II)
7 Entrepreneurship Financial Institutions in India (Paper-II)
Growth of Entrepreneurship
GROUP “B” – SPECIALIZATION IN
8 Business Communication Communication for Marketing
9 Marketing Management Fundamentals of Marketing
Customer Value Management

 

Note: Environmental Science will be a Compulsory subject for Semester – 3

B.Com Second Year Fourth Semester Subjects:

 

This semester is comprised of two groups ie. Group A and Group B, Group A consists of 7 main subjects and Group B consists of 2 main subjects.Group A includes corporate accounting-II, macroeconomics-II,  Managerial communication, Elements of company Law-II, Basics of cost accounting labor & Overheads SPL -II.Indian banking system and central banking -III is the next. Entrepreneurship subjects are included as well.Group B includes B.com Business Communication and B.com Marketing Management subjects. For complete details refer the below table.

 

GROUP “A” – SPECIALIZATION IN COST ACCOUNTING / BANKING AND FINANCIAL SYSTEM/BUSINESS ENTREPRENEURSHIP
SUBJECT SEMESTER – 4
1 Accountancy Corporate Accounting-II
2 Economics Macroeconomics-II
3 Business Management / Communication Managerial Communication
4 Company Law Elements of Company Law- II
5 Cost Accounting Basics of Cost Accounting Labor & Overheads Spl-III
Methods of Costing – Spl – IV
6 Banking and Financial Systems Indian Banking System and Central Banking Paper-III)
Financial Markets (Paper-IV)
7 Entrepreneurship Success Stories in Entrepreneurship
Environment for Entrepreneurship
GROUP “B” – SPECIALIZATION IN
8 Business Communication Brand Management
9 Marketing Management Marketing and Social Responsibility

 

B.Com Third Year Fifth Semester Subjects:

 

Here in B.com 5th sem, we have Advance Accounting paper -I, International Economics, BTA which includes details about Income tax paper -I. Than B.com Cost accounting, B.Com Banking & Financial systems, B.Com Entrepreneurship and lastly B.Com Marketing Management paper. The table for the same is as below:

 

SUBJECT SEMESTER – V
1 Accountancy Advanced Accounting Paper 1
2 Economics International Economics
3 BTA Income Tax Paper 1
4 M. Law Foundation of Mercantile Law – I
5 Cost Accounting Methods and Techniques of Costing – Spl. Paper V
Techniques of Costing – Spl.  VI
6 Banking & Financial Systems Banking law and operations – Spl. Paper V
Inclusive Financial System – Spl.  VI
7 Entrepreneurship New Venture Creation
Financial Management For Entrepreneurship
8 Marketing Management Marketing –An Indian Perspective – Spl. Paper V
Marketing of Services – Spl.  VI

 

B.Com Third Year Sixth Semester Subjects:

B.com 6th semester includes B.com advance accounting paper 2, B.com Contemporary Indian economics Issue and policies, then B.Com Indirect Taxes paper 2, B.com Allied concepts in Mercantile Law-II, B.com Marketing Management.  Individual subject details are as below:

 

SUBJECT SEMESTER – VI
1 Accountancy Advanced Accounting Paper 2
2 Economics Contemporary Indian Economic Issues and Policies
3 BTA Indirect Taxes Paper 2
4 M. Law Allied Concepts in Mercantile Law – II
5 Cost Accounting Strategic Cost Management – Spl. VII
Recent Trends in Cost Accounting – Spl. VIII
6 Banking & Financial Systems Banking trends and practice – Spl. VII
international Financial System And Emerging Financial Markets– Spl.  VIII
7 Entrepreneurship Marketing And Human Resource Management
Strategic Enterprise Management
8 Marketing Management Advertising Management – Spl.  VII
Marketing-A Global Perspective – Spl.  VIII

 

B.Com (Honors) Subjects:

The program aims to build in students competent business acumen through advanced study of general subjects. Here we have mentioned the subjects. Individual semester wise subject details are as below.

 

Semester-I

  • Financial Accounting-I
  • Elements of Commerce
  • Business Mathematics
  • Principles of Micro Economics
  • General English
  • Computer Applications

 

Semester-II

  • Fundamental of Financial Accounting-II
  • Costing
  • Business Statistics
  • Principles of Macro Economics
  • Business Communication
  • University Elective-ICNU

 

Semester-III

  • Corporate Accounting-I
  • Cost and Management Accounting
  • Company Law
  • Environmental Studies
  • Indian Economy

 

Semester-IV

  • Corporate Accounting-II
  • Financial Management
  • Direct Tax Laws
  • General and Commercial Laws
  • International Business

 

Semester – V

  • Indirect Taxation

Semester-V: Core Courses

  • Business Ethics and Corporate Governance

Semester-V: Accounting Specialization

  • Advanced Accounting and Reporting
  • Auditing
  • Project Feasibility and Financing

Semester-V: BFSI Specialization

  • Indian Financial System
  • Banking
  • Insurance

 

Semester-VI: Core Courses [subject to approval]

  • Entrepreneurship
  • Business Research Methods

Semester-VI: Accounting Specialization

  • Corporate Tax Planning
  • Strategic Management Accounting
  • Financial Statement Analysis

Semester-VI: BFSI Specialization

  • Fundamentals of Investment
  • Merchant Banking and other Financial Services
  • Study of International Financial Services Centre

B.Com Syllabus :

 

B.Com is a three years bachelor of commerce course. In every year B.Com cover two semester. The duration of each semester is six months . Here we have covered the semester wise syllabus as below.

 

Semester 1

 

  • Financial Accounting
  • Market Behaviour and Cost Analysis
  • Organisational Management
  • Corporate Administration OR Methods and Techniques for Decisions (Students can choose any one)
  • Language: Kannada, Hindi, Additional English, Sanskrit, Tamil, Telugu / Malayalam English

 

Semester 2

 

  • English
  • Advanced Financial Accounting
  • Marketing and Services Management
  • Indian Financial System
  • Quantitative Analysis for Business Decisions – I
  • Environmental Studies
  • Language: Kannada, Hindi, Additional English, Sanskrit, Tamil, Telugu / Malayalam

 

Semester 3

 

  • English and soft skills for Business
  • Corporate Accounting
  • Financial Management
  • Banking Law and Operations
  • Quantitative Analysis for Business Decisions – II
  • Computer Fundamentals
  • Language: Kannada, Hindi, Additional English, Sanskrit, Tamil, Telugu / Malayalam

 

Semester 4

 

  • English and Corporate Communication
  • Advanced Corporate Accounting
  • Cost Accounting
  • E-Business and Accounting
  • Stock and Commodity Markets
  • Indian Constitution
  • Language: Kannada, Hindi, Additional English, Sanskrit, Tamil, Telugu/Malayalam

 

Semester 5

 

  • Entrepreneurship development
  • International Business
  • Income Tax – I
  • Cost Management
  • Elective Paper – I
  • Elective Paper – II

 

Semester 6

 

  • Business Regulations
  • Principles and Practice of Auditing
  • Income Tax – II
  • Management Accounting
  • Elective Paper – III
  • Elective Paper – IV

 

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