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Bachelor of Commerce (B.Com)

Bachelor of commerce (

BCom is the abbreviation of the Bachelor of Commerce.

After B.A. & B.Sc., B.Com is the third most popular degree programme amongst students in India.

According to the research report (AISHE 2018-19), degree has been awarded to 9.6 lakh students for the previous academic year. 

BCom is one of the most sought after career-oriented professional programs offered at the master‛s level.

BCom is the best option for students who want to make a career in commerce, accounting, finance, banking, and insurance.

It opens up innumerable career options and opportunities to the aspiring students both in India and abroad. 

B.Com graduates have many career options in both the private and public sectors.

They can work as Accountants, Cashiers, Auditors, Tax expert etc.

BCom is also ideal for those who wish to pursue professional courses such as CA, CS, CFA, and, ICWA.

The BCom programme is useful for the students desirous to enhance their qualification in commerce.

And related areas like accounting, auditing, taxation, corporate laws, management, economics, finance, marketing, human resource management, and business communication.

The programme also provides the students an opportunity to explore, experiment, and equip themselves to serve society not only as employment seeker but also as an entrepreneur and job creator.

B.Com’s education gives you new skills and knowledge to enhance your current career.

It provides you with the knowledge, practical skills, and personal insights that will give a concrete foundation for a successful future.

After working in the office for two or three years, and gaining adequate experience, you will realize that you were in fact stuck in a comfort zone.

By doing your B.Com course, you will soon be forced out of your comfort zone and learn how to deal with the latest issues.

Under BCom, there are three most popular courses, namely BCom or BCom-General, BCom (Honours), and BCom LLB.

BCom (General)

The BCom or BCom-General is also referred to as BCom-Pass by many universities.

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

BCom (Honours)

BCom (Honours) offers specialization in the field of Accounting and Finance, Marketing, Human Resource Management, etc.

​​B. Com( Hons) Top Specializations:

  • Accounts & Finance
  • Economics
  • Investment Management
  • Banking And Insurance
  • Financial Market
  • Taxation
  • Human Resources
  • Law
  • Information Management
  • Marketing​

If you opt for accounting  & finance as a major in your bachelor of commerce, you will be qualified to work in a range of accounting disciplines including financial accounting, financial management, corporate accounting, taxation, auditing, and business consulting in many industries.

Opting management as a major,  you will be qualified to work in a range of management disciplines in both the public and private sectors including production management, general management, and contract management.

If you opt for marketing as a major in your, you will be qualified to work in a range of marketing roles including marketing and sales management, product management, services marketing, marketing research, brand management, customer service management, etc.


Bachelor of Commerce and Bachelor of Legislative Law (BCom LLB) is an integrated course wherein aspirants are taught both commerce and law subjects.

The duration of Bcom LLB is of five years.

B.Com LLB is a great career choice for those who have an interest in business and law together.

As it allows candidates to gain full knowledge and gain two degrees within the span of five years i.e Bcom and LLB.

​Course Duration

It is a three-year undergraduate course.  In the case of professional courses, the duration may be more. The maximum duration is five years.

Eligibility for

10+2  or any other equivalent examination passed from any recognized board.

You need to have a minimum percentage laid down by different colleges and universities. 

Admission Process

The admission in BCom either is merit-based (that is, based on marks scored in Class XII Board/qualifying examinations) or entrance-based (that is, based on written/practical test.

The admission process can be online or offline. See the relevant college website for more information.

Some universities like Delhi University and  Banaras Hindu University do conduct an entrance exam for admission.

BCom Entrance Exams

DUET: Delhi University Entrance Test (DUET) is an online entrance exam conducted by the National Testing Agency (NTA).

Candidates need to fill the DUET application form online on the official website of Delhi University.

For UG course, candidates need to register on DU’s admission portal ‘UG Admissions 2020 (Entrance Based)’.

GGSIPU CET: Guru Gobind Singh Indraprastha University Common Entrance Test (GGSIPU CET) is conducted by Guru Gobind Singh Indraprastha University.

Candidates can apply for GGSIPU CET  in the online mode only from the University Website:

The Examination shall be conducted as Computer Based Test (CBT) only.

Suggested book for GGSIPU CET (B.Com):

BHU UET: Banaras Hindu University Entrance Test (BHU UET) is an online entrance exam.

Candidates can apply for BHU UET in the online mode from the University Website:

Suggested book for BHU UET (B.Com):

Fee Structure

The average course fee for an aspirant of Bachelor of Commerce [B.Com] ranges from INR 7,500 to INR 1 lakh per annum. 

Top Universities and Colleges

Some of the top universities for B.Com  in India are:

  • Delhi University, Delhi
  • Christ University, Bangalore
  • Jain University, Bangalore
  • Chandigarh University – [CU], Chandigarh
  • Allahabad University (Central University)

Some of the Top BCom colleges in India with average annual fee are:

College Name Admission Process Average Annual Fees (INR)
SRCC - Shri Ram College of Commerce
Lady Shri Ram College for Women
St. Xavier’s College
Hindu College
Hansraj college

Bcom Subjects & Books

There are numerous subjects in the BCom syllabus that you have to study during the course. I have listed these subjects with the suggested books written by popular authors.

Financial Accounting

  1. Goyal, Bhushan Kumar, and H.N. Tiwari, Financial Accounting, Taxmann (7th Edition August 2019)
  2. Kumar, Alok. Financial Accounting, Singhal Publication.
  3. P C Tulsian & Bharat Tulsian, Financial Accounting for B.Com. (Hons.)

Business Laws

  1. N.D. Kapoor’s Elements of Business Law
  2. Dagar, Inder Jeet, and Agnihotri, Anurag. Business Laws: Text and Problems. Sage Publication

Corporate Accounting

  1. Goyal, Bhushan Kumar. Corporate Accounting. Taxmann
  2. Kumar, Alok. Corporate Accounting. Kitab Mahal
  3. Sehgal Ashok & Sehgal Deepak. Corporate Accounting
  4. Tulsian P. C. Corporate Accounting. S Chand & Co. New Delhi

Corporate Laws

  1. Bhushan, Bharat. Kapoor, N.D., Abbi, Rajni, “Elements of Company Law”. Sultan Chand & Sons Pvt. Ltd.
  2. Chadha R. & Chadha, S.(2018). Company Laws. Scholar Tech Press, Delhi

Human Resource Management

  1. Decenzo, D. A., & Robbins, S. P. (2011). Fundamentals of Human Resource Management India: Wiley.
  2. Dessler, G. (2017). Human Resource Management. Pearson
  3. Pattanayak, B. (2018). Human Resource Management. Delhi. Prentice Hall of India.

Income Tax Law and Practice

  1. Ahuja, Girish and Gupta Ravi. Systematic Approach to Income Tax. Bharat Law House, Delhi.
  2. Singhania, Vinod K. and Singhania Monica. Students’ Guide to Income Tax, University Edition. Taxmann Publications Pvt. Ltd., New Delhi.

Management Principles and Applications

  1. Kumar, Pardeep. Management : Principles and Applications. JSR Publication House LP, Delhi.
  2. Mahajan, J.P. and Mahajan Anupama. Management Principles and applications. Vikas Publications

Cost Accounting

  1. Arora, M.N. Cost Accounting-principles and practice. Vikas Publishing House, New Delhi.
  2. Jhamb, H. V. Fundamentals of Cost Accounting.Ane Books Pvt Ltd, New Delhi
  3. Lal, Jawahar., and Srivastava, Seema. Cost Accounting. McGraw Hill Publishing Co., New Delhi.

Business Mathematics

  1. Kapoor, V.K. Business Mathematics, Theory & Applications. Sultan Chand & Sons
  2. Sharma, S.K. & Kaur, Gurmeet. Business Mathematics. Sultan Chand
  3. Thukral, J.K. Business Mathematics. Mayur Publications.

Computer Applications in Business

  1. Elmasari, Ranez and Shamkant B. Navathe, Fundamentals of Database Systems, Pearson Education
  2. Jain Hem Chand and Tiwari H. N. (2019), Computer Applications in Business, Taxmann
  3. Madan Sushila, Computer Applications in Business, Scholar Tech Press.

Principles of Marketing

  1. Etzel, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010). Marketing (14th ed.). Mc Graw Hill.
  2. Kapoor, Neeru. Principles of Marketing. PHI
  3. Kotler, P., Armstrong, G. and Agnihotri, P. (2018). Principles of Marketing (17th Edition), Pearson Education. Indian edition.

Financial Management

  1. Khan,M.Y. Khan and Jain P.K. Financial management: Text and Problems. Tata McGraw Hill
  2. Kothari, R. Financial Management : A Contemporary Approach. Sage Publications India Pvt. Ltd. New Delhi
  3. Pandey, I M. Financial Management. Vikas Publications

Auditing and Corporate Governance

  1. Kumar A., Gupta L. and R.J. Arora, Auditing and Corporate Governance, (2016), Taxmann Pvt Ltd.
  2. Sharma, J.P.(2016), Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd, New Delhi
  3. Tricker, Bob.(2015) Corporate Governance-Principles, Policies, and Practice (Indian Edition). Oxford University Press, New Delhi.

Goods and Service Tax (GST) and Customs

  1. Ahuja, Girish, Gupta Ravi, GST & Customs Law.
  2. Babbar, Sonal, Kaur, Rasleen and Khurana, Kritika. Goods and Service Tax (GST) and Customs Law. Scholar Tech Press.
  3. Bansal, K. M., GST & Customs Law, Taxmann Publication.

B.Com Syllabus

This degree program put stress on subjects like accounting, Banking, Statistics, Business Laws, Entrepreneurial Development, Economics, HRM, Marketing, and Income Tax.

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.

There are hundreds of universities that offer B.Com courses and each university follows slightly different syllabus, we have taken Delhi University as an example below.

Semester I

Core Papers:
1- Financial Accounting
2- Business Organisation & Management

Semester II

Core Papers:
1- Business Laws 
2- Business Mathematics & Statistics

Semester III

Core Papers:
1- Company Law 
2– Income Tax Law &Practice 

Elective Papers (Any one):
(a) - Computer Applications in Business
(b) - Cyber Crimes & Laws

Semester IV

Core Papers:
1- Corporate Accounting 
2- Cost Accounting

Elective Papers (Any one):
(a) - E-Commerce 
(b) - Investing in Stock Markets 
(c)- Personal Tax Planning

Semester V

Discipline-Specific Elective (Any one):
(a) - Human Resource Management
(b) - Principles of Marketing
(c)- Auditing and Corporate Governance 
(d) - Financial Reporting and Analysis 
(e)- Document Management System 

Discipline-Specific Elective (Any one):
(a) - Fundamentals of Financial Management 
(b) - Goods & Service Tax (GST) and Customs Laws
(c) - Training and Development 
(d) - Industrial Laws

Skill Enhancement Course (Any one):
(a) - Entrepreneurship Development
(b) - Personal Finance

Generic Elective:
(a) - Human Resource management 
(b) - Basics of Accounting
(c) - Fundamentals of Marketing 
(d) - Business Ethics and Sustainability

Semester VI

Discipline-Specific Elective (Any one)
(a) - Corporate Tax Planning 
(b) - Banking and Insurance
(c) - Management Accounting 
(d) - Computerised Accounting System
(e) - Financial Markets, Institutions and Services

Discipline Specific Elective (Any one)
(a) - International Business 
(b) - Fundamentals of Investment
(c) - Consumer Protection 
(d) - Organizational Behaviour 

Skill Enhancement Course (Any one)
(a) - Advertising, Personal Selling & Salesmanship 
(b) - Collective Bargaining and Negotiation Skills 

Generic Elective
(a) - Entrepreneurship Development
(b) - Training and Development
(c) - Finance for Non- Finance Executives

Job Opportunities 

The prospect of a career in Commerce is quite good and demanding. After successful completion of the degree, the students can get job opportunities in the following sectors.

  • Corporate Sector
  • Banking Sector
  • Insurance Sector  
  • Education sector  
  • Marketing Sector

Job Profiles & Average Salary

Some of the job profiles for BCom graduates are listed below:

Job Profile Average Salary
Rs 2 lakh per annum and above
Financial Analyst
Rs 3.7 lakh per annum and above
Financial Consultant
Rs 5 lakh per annum and above
Account Executive
Rs 2.5 lakh per annum and above
Jr Accountant
Rs 1.75 lakh per annum and above
Accounts Manager
Rs 5.8 lakh per annum and above
Business Executive
Rs 3 lakh per annum and above
Business Consultant
Rs 9 lakh per annum and above

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