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The Bachelor of Commerce (B.Com.) is a three-year undergraduate degree program designed to provide students with a solid foundation in commerce, finance, accounting, and management. The course equips students with practical skills and theoretical knowledge essential for careers in business, industry, banking, and entrepreneurship.

Through a structured curriculum and real-world applications, students develop analytical, financial, and managerial competencies.


📚 Key Subjects Covered

1. Accounts (Financial Accounting & Advanced Accounting)

Gain a strong understanding of financial transactions, ledger maintenance, balance sheets, profit & loss accounts, partnership accounting, and company accounts.

2. Business Finance

Covers capital structure, financial planning, cost of capital, investment decisions, risk management, and financial markets. Prepares students to manage corporate and institutional finances.

3. Business Environment

Focuses on the external factors that affect businesses, including economic systems, policies, globalization, socio-cultural dynamics, legal framework, and international trade.

4. Corporate Administration

Study the structure and functioning of corporate organizations, corporate laws, company formation, management hierarchy, board governance, compliance, and secretarial practices.


✅ Eligibility Criteria

  • Completion of 10+2 or equivalent with Commerce/Science/Arts stream.

  • Minimum aggregate of 45%–50% (may vary by institution).

  • Some colleges may conduct an entrance exam or interview.


⏳ Course Duration

  • 3 Years (6 Semesters)


📝 Sample Semester-Wise Structure

Semester 1

  • Financial Accounting I

  • Business Environment

  • Business Communication

  • Environmental Studies

  • Computer Applications in Business (Optional)

Semester 2

  • Financial Accounting II

  • Principles of Business Management

  • Business Finance I

  • Business Mathematics

  • Practical Work

Semester 3–6

  • Advanced Corporate Accounting

  • Business Finance II

  • Corporate Law

  • Corporate Administration

  • Income Tax, Auditing, Cost Accounting

  • Project Work / Internship (Final Year)


💼 Career Opportunities

FieldJob Roles
AccountingAccountant, Tax Consultant, Auditor
FinanceFinancial Analyst, Investment Banker, Credit Officer
Corporate SectorCompany Secretary, Admin Executive, Compliance Officer
Business & ManagementBusiness Analyst, HR Executive, Operations Manager
EntrepreneurshipStart-up Owner, Small Business Consultant

🎓 Higher Study & Certification Options

  • M.Com. (Master of Commerce)

  • MBA (Master of Business Administration)

  • CA (Chartered Accountancy)

  • CMA (Cost and Management Accounting)

  • CS (Company Secretary)

  • CPA (Certified Public Accountant)


🌟 Why Choose B.Com.?

  • Industry-relevant curriculum

  • Strong foundation in business and finance

  • Suitable for competitive exams and professional certifications

  • Diverse career paths in both private and public sectors


Would you like this content prepared in a downloadable format (PDF/Word), or extended to include elective options or specialization tracks (e.g., B.Com. in Banking & Insurance, B.Com. in Taxation)?