BCom Syllabus 2024: The BCom curriculum is developed by the individual institutions offering the course, with guidance from the University Grants Commission (UGC) and relevant professional councils. Under the New Education Policy, the Ministry of Education promotes the Choice Based Credit System (CBCS) for BCom programs. CBCS allows students to choose from a variety of courses, including core, elective, and minor options. This flexibility enables students to tailor their learning to their interests and pace.
BCom Core Subject |
Financial Accounting |
Business Organisation and Management |
Business Laws |
Business Mathematics and Statistics |
Income Tax Law and Practice |
Company Law |
Corporate Accounting |
Cost Accounting |
Type of Electives | BCom Elective Subject Name |
Discipline Specific Elective | Human Resource Management |
Principles of Marketing | |
Auditing and Corporate Governance | |
Financial Reporting and Analysis | |
Fundamentals of Financial Management | |
Indirect Tax Laws | |
Training and Development | |
Industrial Laws | |
Corporate Tax Planning | |
Banking and Insurance | |
Management Accounting | |
Computerised Accounting System | |
Financial Markets and Institutions | |
International Business | |
Office Management and Secretarial Practice | |
Fundamentals of Investment | |
Consumer Protection | |
Organisational Behaviour | |
Ability Enhancement Elective Course | Computer Applications in Business |
Cyber Crimes and Laws | |
E-Commerce | |
Investing in Stock Markets | |
Entrepreneurship | |
Advertising | |
Personal Selling and Salesmanship | |
Collective Bargaining and Negotiation Skills | |
Generic Elective | Indian Economy |
Project Management | |
Principles of Microeconomics | |
Economics of Regulation of Domestic and Foreign Exchange Markets |
BCom 1st Semester Subjects | BCom Syllabus |
Environmental Studies | Syllabus for the subject varies across universities |
Financial Accounting | Theoretical Framework |
Accounting Process | |
Business Income | |
Preparation of financial statements of not for profit organisations | |
Accounting for Hire Purchase and Instalment Systems, Consignments, and Joint Venture | |
Accounting for Inland Branches | |
Accounting and Dissolution of Partnership Firm | |
Business Organisation and Management | Foundation of Indian Business |
Business Enterprises | |
The Process of Management | |
Conceptual Framework of Marketing Management | |
English Language | The syllabus varies across universities |
BCom 2nd Semester Subjects | BCom Syllabus |
Language: English/Hindi/Modern Indian Language | Syllabus varies across universities |
Business Laws | The Indian Contract Act, 1872 |
Special Contracts | |
The Sale of Goods Act, 1930 | |
The LLP Act, 2008 | |
The Information Technology Act, 2000 | |
Business Mathematics and Statistics | Business Mathematics |
Business Statistics | |
Bi-variate Analysis | |
Time-based Data: Index Numbers and Time Series Analysis | |
Hindi/Modern Indian Language | Syllabus varies across universities |
BCom 3rd Semester Subjects | BCom Syllabus | |
Company Law | Introduction | |
Documents | ||
Management | ||
Company Meetings | ||
Dividends and Audit | ||
Winding Up | ||
Income Tax Law and Practise | Basic concepts | |
Computation of income under different heads | ||
Total income and tax computation | ||
Computation of total income of individuals and firms | ||
Hindi/Modern Indian Language | Syllabus varies across universities | |
Skill based AEEC-1 (one among the two is to be chosen) | Computer Applications in Business | Introduction |
Introduction to essential tools | ||
Using a spreadsheet for data analysis and reporting features | ||
Database Designs for Accounting and Business Applications | ||
CAAT Tools | ||
Cyber Crimes and Laws | Cyber Crimes | |
Definition and Terminology | ||
Regulatory Framework | ||
Electronic Records |
BCom 4th Semester Subjects | BCom Syllabus | |
Business Communications | Introduction | |
Business Correspondence | ||
Report Writing | ||
Business Language and Presentation | ||
Technology and Business Communication | ||
Corporate Accounting | Accounting for Share Capital & Debentures | |
Final Accounts | ||
Valuation of Goodwill and Valuation of Shares | ||
Accounts of Holding Companies/ Parent Companies | ||
Banking Companies | ||
Cash Flow Statement | ||
Amalgamation of Companies | ||
Cost Accounting | Introduction | |
Materials and Labour | ||
Overheads | ||
Methods of Costing | ||
Service Costing and Accounting System | ||
Skill based AEEC-2 (one among the two is to be chosen) | E-Commerce | Introduction |
Planning Online-Business | ||
Technology for Online-Business | ||
Operations for E-Commerce | ||
Security and Legal Aspects of E-Commerce | ||
Investing in Stock Markets | Investing Fundamentals | |
Stock Analysis and Valuation | ||
Investing in Mutual Funds | ||
Understanding Derivatives |
BCom 5th Semester Subjects | BCom Syllabus | |
Discipline Specific Elective-1 (one among the four to be chosen) | Human Resource Management | Introduction, Acquisition of HR, Training and Development, Performance Appraisal, Compensation and Maintenance of employees |
Principles of Marketing | Introduction, Consumer behaviour, Market Segmentation, Product, Pricing, Distribution, Promotion | |
Auditing and Corporate Governance | Auditing, Corporate Governance, Failures, Business Ethics and CSR | |
Financial Reporting and Analysis | Basics, Understanding Financial Statements, Elements of Financial Statements, Accounting Standards in India & IFRS | |
Discipline Specific Elective-2 (one among the four to be chosen) | Fundamentals of Financial Management | Nature, Scope, LongTerm Investment Decisions, Financing Decisions, Dividend Decisions, Working Capital Decisions |
Indirect Tax Laws | Service Tax, VAT, Central Excise, Customs laws | |
Training and Development | Introduction, Training Needs, Training Methods, Evaluation | |
Industrial Laws | The EPF and Miscellaneous Provisions Act 1952, Employees State Insurance Act 1948, Payment of Wages Act 1936, Payment of Bonus Act 1965, Payment of Gratuity Act 1972 | |
Skill-based AEEC-3 (one among the two to be chosen) | Entrepreneurship | Introduction, Types of Business Entities, Entrepreneurial Sustainability, Business Plan Preparations, Startup issues |
Advertising | Introduction, Media Decisions, Message Development, Measuring Advertising Effectiveness, Organisational Arrangements | |
Generic Elective-1 (any one among the two subjects) | Principles of Microeconomics | Introduction, Consumer Theory, Production and Cost, Market Structure, Income Distribution and Factor Pricing |
Economics of Regulation of Domestic and Foreign Exchange Markets | Regulation of Domestic Markets, Foreign Trade Policy, Industries Development Regulation, Foreign Exchange Market |
BCom 6th Semester Subjects | BCom Syllabus | |
Discipline Specific Elective-3 (one among the five to be chosen) | Corporate Tax Planning | Tax Planning, Tax Management, Provisions, Advance, Structure, Deductions |
Banking and Insurance | Origin, Definition, Relationships, Commercial Banks, Policies, Operations, CIBIL, Plastic Money, ETF, Risk Management, etc. | |
Management Accounting | Nature, Scope, Difference, Need, Importance, Limitations, Budgeting, Absorption | |
Computerised Accounting System | Generic Software, Designing, Support system | |
Financial Markets and Institutions | Introduction and Components, Financial Markets, Financial Institutions | |
Discipline Specific Elective-4 (one among the four to be chosen) | International Business | Introduction, Environment, International Trade, Regional Economic Cooperation, International Financial Environment, Foreign Investments |
Office Management and Secretarial Practice | Office Management, Mailing Procedures, Modern Office Equipment, Budget and Audit, Role of Secretary | |
Fundamentals of Investment | Investment Environment, Fixed Income Securities, Equity Analysis, Portfolio Analysis, Investor Protection | |
Consumer Protection | Conceptual Framework, The Consumer Protection Act 1986, Redressal Mechanism, Industry Regulators, Consumerism | |
Organisational Behaviour | Introduction, Individual Behaviour, Group Decision Making and Communication, Motivation, Leadership, Dynamics of Organisational Behaviour | |
Skill-based AEEC-3 (one among the two to be chosen) | Personal Selling and Salesmanship | Introduction to Personal Selling, Theories of Selling, Buying Motives, Selling Process, Sales Reports |
Collective Bargaining and Negotiation Skills | Issues in Collective Bargaining, Collective Bargaining in India, Negotiating a Contract, Negotiation skills | |
Generic Elective-1 (any one among the two subjects) | Indian Economy | Issues of Economic Development, Indian Planning, Policy Regimes, Growth, Development, and Structural Change, Sector-wise Trends and Issues |
Project Management | Introduction, Project Preparation, Project Appraisal, Issues in Project Planning and Management |
BCom Subject | BCom Books |
Financial Accounting | Introduction to Financial Accounting, Horngren |
Business Organisation and Management | Modern Business Organisations, by Shankar, Gauri |
Business Laws | Business Laws by Tulsian, PC |
Business Mathematics and Statistics | Applied Mathematics by Budnick, P. |
Income Tax Law and Practice | Income Tax Law and Practice by Lal, BB |
Company Law | An Easy Approach to Corporate Laws |
Corporate Accounting | Corporate Accounting, MC Shukla |
Cost Accounting | Cost Accounting, bu Lal, Jawahar, and Srivastava, Seema |
Human Resource Management | Human Resource Management by Gupta, CB |
Principles of Marketing | Marketing Management by Czimkota |
Auditing and Corporate Governance | Relevant Publications of ICAI on Auditing (CARO) |
Financial Reporting and Analysis | Corporate Financial Reporting: Theory & Practice by Lal Jawahar |
Fundamentals of Financial Management | Financial Management, Rustagi RP |
Indirect Tax Laws | Systematic Approach to Indirect Taxes, by Kumar Sanjeev |
Training and Development | Training for Development, by Lynton R, Pareek |
Industrial Laws | Simplified Approach to Labour Laws, by Sharma JP |
Corporate Tax Planning | IFRSs, by Ghosh, and T.P. |
Banking and Insurance | Banking and Insurance, Agarwal and OP |
Management Accounting | Management Accounting by Jhamb, HV |
Computerised Accounting System | Introduction to IT, by Rajaraman |
Financial Markets and Institutions | Financial Services by Khan and Jain |
International Business | International Business by Justin and Paul |
Office Management and Secretarial Practice | Office Management, Ghosh, P.K. |
Fundamentals of Investment | Investment Analysis and Portfolio Management by Chandra, Prasanna |
Consumer Protection | Food Products: FSSAI |
Advertising: ASCI | |
Organisational Behaviour | Organisational Behaviour by Sun India Publications |
Computer Applications in Business | Introduction to Information Technology, by Rajaraman |
Cyber Crimes and Laws | E-Commerce: An Indian Perspective |
E-Commerce | E-Commerce by Deobyani Nag, Bajaj |
Investing in Stock Markets | Personal Finance, Madura, Jeff. |
Entrepreneurship | 10 Commandments for Building a Growth Company, by Brandt, Steven C. |
Advertising | Advertising and Promotion, by Belch and Belch |
Personal Selling and Salesmanship | Advertising and Personal Selling by Kapoor, Neeru |
Management of the Sales Force, by Spiro, Stanton and Rich | |
Collective Bargaining and Negotiation Skills | Salamon, Michael, Industrial Relations-Theory and Practice |
Venkataratnam, CS Industrial Relations: Text and Cases | |
Indian Economy | Economics Survey, Government of India |
Kapila, Uma, Indian Economics since Independence | |
Project Management | Chandra, Prasanna, Project Preparation Appraisal and Implementation, Tata McGraw Hill |
Khatua, Sitangshu, Project Management and Appraisal | |
Principles of Microeconomics | Business Economics, Ahuja, H.L. |
Economics of Regulation of Domestic and Foreign Exchange Markets | Economics, by Libsey, RG & Chrystal |
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