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BCom General Subjects- 1st, 2nd and 3rd Year and Semester Wise
October 8, 2025
Commerce changes the fate and genius of nations. - Thomas Gray.
The Indian economy is expanding at a rapid pace. Due to this, the demand for commerce graduates has witnessed considerable growth in recent years. Commerce is one of the most sought-after streams in India and B.Com is usually the minimum qualification to get a job in this stream. Let's explore the course and its subjects in detail!
What is B.Com?
B.Com stands for Bachelor of Commerce, which is an undergraduate degree with a duration of 3-4 years, offered in many universities and colleges around the world. The programme is structured to provide a combination of theoretical knowledge and practical skills.
Under this course, students get the opportunity to engage in internships, projects and case studies, allowing them to apply their learning to real-world situations. Additionally, some universities offer specialised tracks or concentrations within the B.Com programme, allowing students to focus on specific areas of interest, such as finance, international business, or digital marketing. Now, let’s have a look at BCom Commerce subjects.
BCom Commerce Subjects
When it comes to BCom Commerce subjects and syllabus, you can choose from several options depending on the choices available in your institute. The programme consists of six semesters. In each semester, you will study compulsory as well as electives or specialisation subjects.
B.Com Subjects Year Wise
Here's a general overview of the subjects typically covered in a B.Com programme, year-wise:
B.Com 1st Year Subjects
| Semester 1 | Semester 2 |
| English/Communication Skills | Business Communication |
| Financial Accounting | Corporate Accounting |
| Business Mathematics | Business Statistics |
| Microeconomics | Macroeconomics |
| Business Organisation and Management | Principles of Marketing |
| Business Law | Business Environment |
B.Com 2nd Year Subjects
| Semester 3 | Semester 4 |
| Income Tax Law and Practice | Corporate Accounting-II |
| Cost Accounting | Indirect Tax |
| Business Mathematics and Statistics | Management Accounting |
| Company Law | Business Data Processing |
| Principles of Auditing | Business Economics |
| Environmental Studies | Human Resources Management |
B.Com 3rd Year Subjects
| Semester 5 | Semester 6 |
| Financial Management | Financial Reporting |
| Business Laws | Business Ethics and Corporate Governance |
| Entrepreneurship and Small Business Management | Financial Markets and Institutions |
| International Business | Management Information Systems |
| E-commerce | Elective Subjects (e.g., Cost and Management Accounting, Financial Services, etc. |
| Elective Subjects (e.g., Banking and Insurance, Marketing Management, etc.) | Project Work/Internship |
Please note that the above list is a general representation of the BCom Commerce subjects, and the actual subjects may vary.
Additionally, universities may offer elective subjects in different areas, allowing students to choose courses based on their interests or career goals.
Thrive as a Business Leader with B.Com Course at BML Munjal University (BMU)
If you're looking for a reputed university to pursue B.Com, BML Munjal University (BMU) can be an ideal choice. As the world continues to evolve, BMU aims to equip students with all the skills they need to thrive in an ever-changing world.
B.Com subjects in the first year include Business law, economics and accounts to provide a stronghold over a student's fundamental concepts. During the 3rd and 4th semesters, students are required to take electives as part of their B.Com (Hons) curriculum. The electives constitute a tally of wide-ranging subjects, such as psychology, sociology, political science, environmental science etc.
For more details about B.Com subjects semester wise at BMU, you can visit the following page:
https://www.bmu.edu.in/courses/bcom/curriculum/?utm_source=blog&utm_medium=content&utm_campaign=organic
To Wrap Up
A Bachelor of Commerce (B.Com) programme is an undergraduate degree programme that provides students with a solid foundation in various business disciplines. Financial Accounting, Business Mathematics and Statistics are some Bcom Commerce subjects that the students are taught in the programme. If you want to pursue the course, BML Munjal University would be your best choice.
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FAQs
BCom includes subjects like Financial Accounting, Business Law, Economics, Business Communication, Taxation, Auditing, Marketing, Cost Accounting and Management Principles.
Typically, BCom 1st year includes 5 to 6 core subjects per semester, covering Accounting, Economics, Business Law, English/Communication and one elective or specialisation subject.
The scope of BCom Honours is vast, leading to careers in banking, taxation, auditing and corporate finance.
BCom provides general commerce education, while BCom Honours is more specialised and academically rigorous, focusing on a major subject with deeper theoretical and practical exposure in that area.






