BCom Course Syllabus (2025–26): All Semester Subjects List in India

A Bachelor of Commerce (BCom) is a popular undergraduate qualification opted for by students after completing class 12. The three-year degree program provides foundational concepts in commerce, unlocking rewarding careers across a range of roles.

Common BCom subjects in the course syllabus include Economic Theory, Business Law, Cost Accounting, Business Environment, Management Accounting, and Principles and Practice of Auditing. In the final year of the program, students may elect to take additional electives in addition to the BCom general subjects. These electives allow students to specialize in a specific field of study.

This blog takes a close look at the complete list of BCom subjects across all 6 semesters of the 3-year program. In particular, it details the course syllabus of the Online BCom program offered by Manipal University Jaipur on the Online Manipal platform.

BCom 1st Year Syllabus (Sem 1 & 2 Subjects)

BCom 1st-year subjects aim to equip students with foundational knowledge of business principles, finance, and accounting. The focus is on preparing them for more advanced learning in the next two years of the course. 

BCom 1st Year Course Overview & Structure

• Key subjects: Economic Theory, Business Organization, Marketing Management, Business Law, and more.
• Learning Objectives: Building a robust base in core financial and business principles, preparing students for higher studies or careers in the field of Commerce, and developing critical analytical skills.  
• Skills Learned By Students: Analytical thinking, knowledge of Data tools, problem-solving ability, time management, effective communication, leadership, and teamwork.  

BCom 1st & 2nd Semester Subjects

For a complete overview of the BCom syllabus in the 1st year, refer to the table below. The first year is divided into two semesters, with each semester offering five subjects, for a total of 10 subjects over the academic year. The complete BCom subject list in the 1st year is shared below:

Semesters	Subjects
1st Semester	General English Economic Theory Fundamentals of Accounting – I Business Organization Principles of Business Management
2nd Semester	Computer Awareness and Internet Marketing Management Fundamentals of Accounting – II Business Law Fundamentals of Entrepreneurship and Innovation

Useful Read: How to Get a Banking Job After B.Com?

BCom 2nd Year Syllabus (Sem 3 & 4 Subjects) 

The second-year subjects in BCom programs typically focus on in-depth analysis of core areas of commerce. The aim is to build on the fundamental concepts covered in the first year and to develop practical learning to prepare students for future careers in real-world business environments.

BCom 2nd Year Course Overview & Structure

• Key Subjects: Financial Management, E-Commerce, Business Statistics, Direct Taxes, Human Resource Management, and more. 
• Learning Objectives: Help students develop a strong understanding of core business concepts and apply them to real-world business scenarios.
• Skills Learned by Students: Financial analysis, effective management of finances, critical thinking and analysis, communication skills, strong business acumen, and financial modeling, among others.

BCom 3rd & 4th Semester Subjects

The table below lists the 2nd-year BCom subjects for your reference. The entire academic year is divided into two semesters. At the same time, the 3rd semester covers six subjects, the 4th covers 5, for a total of 11 subjects in the 2nd year.

Semesters	Subjects
3rd Semester	Business Communication Financial Management Cost Accounting Financial Services E-Commerce Simulation
4th Semester	Direct Taxes Business Statistics Business Environment Environmental Science Human Resource Management

BCom 3rd Year Syllabus (Sem 5 & 6 Subjects)

The third and last year of the program aims to take a deep dive into the concepts covered in the BCom syllabus for the 1st and 2nd years. In addition to core commerce topics, students can choose from a range of electives and specializations. The elective subjects covered in the 5th and 6th semesters allow students to pursue focused study in an area of their choice.    

BCom 3rd Year Course Overview & Structure

• Core Subjects: Management Accounting, Indirect Taxes, Principles and Practice of Auditing, and a Project study are the key topics covered in the 5th and 6th semesters.
• Specializations Offered: Banking & FinTech, Business Accounting & Taxation, Accounting with AI, Economics, Business Analytics, Financial Analytics, E-Commerce, and Digital Marketing with AI.
• Learning Objectives: To enable students learn in-depth and specialized concepts in core commerce fields and hone professional skills for rewarding future career prospects. 
• Skills Learned by Students: Financial Management, Critical Thinking and Analysis, Teamwork and Leadership, Problem-Solving Ability, Time Management, Organization, and Proficiency in Technology.
• Internships and Projects: BCom 3rd-year students are offered internship opportunities at leading financial firms to develop practical skills such as data interpretation and financial analysis. Projects generally focus on the current business trends, helping students develop key skills in communication, data analysis, and accounting.

BCom 5th & 6th Semester Subjects

The table below lists the complete BCom subjects list in the third year of the program. As stated earlier, core subjects are covered alongside a variety of electives or specializations.

Core Subjects

Semesters	Core Subjects
5th Semester	Management Accounting Indirect Taxes
6th Semester	Principles and Practice of Auditing Project

Elective Subjects

Semesters	Electives/Specializations
5th Semester	Banking & FinTech
	Business Accounting & Taxation
	Accounting with AI
	Economics
	Business Analytics
	Financial Analytics
	E-Commerce
	Digital Marketing with AI
6th Semester	Banking & FinTech
	Business Accounting & Taxation
	Accounting with AI
	Economics
	Business Analytics
	Financial Analytics
	E-Commerce
	Digital Marketing with AI

Useful Read: Know the difference between BCom and BCom Honors

Online BCom Specializations with Key Subjects

The various specializations offered in the Online BCom program by Manipal University Jaipur enable students to advance their learning in a specific field of study. The specializations are carefully designed as part of the course curriculum in alignment with the current industry trends and demands. Take a look at the different specializations below.

BCom Specialization	Semester	Key subjects
BCom in Banking & FinTech	5th Sem	Fundamentals of FinTech Principles of Practice of Banking Retail Banking
	6th Sem	Digital Banking FinTech – Payments & Regulations FinTech – Tools & Technology
BCom in Accounting with AI	5th Sem	Corporate Accounting Financial Statement Interpretation Introduction to AI
	6th Sem	Corporate Financial Reporting Business Accounting AI in Business Research
BCom in Business Accounting & Taxation	5th Sem	Business Accounting Accounting with Tally ERP 9.0 Corporate Financial Reporting
	6th Sem	Global Prospective and Compliance of Direct Taxation Compliance and Application of Indirect Taxes Tax Planning and Management
BCom in Business Analytics	5th Sem	Fundamentals of Business Analytics Data Mining and Visualization Marketing Analytics
	6th Sem	HR Analytics Social Media and Web Analytics Financial Analytics
BCom in E-Commerce	5th Sem	E-Commerce Technologies and Platforms Supply Chain Management Digital Marketing
	6th Sem	E-Retailing Supply Chain Management E-Business
BCom in Economics	5th Sem	Economic Development Money and Banking Financial Economics
	6th Sem	International Economics Economic Laws Applied Econometrics
BCom in Financial Analytics	5th Sem	Fundamentals of Analytics Data Mining and Visualization Financial Modelling -I
	6th Sem	Financial Modelling -II Financial Statement Interpretation Financial Analytics

Also Read: Best career options after BCom: Job, salary, and PG courses

FAQs

1. What are the main subjects in BCom taught across all semesters?

Some of the core subjects that BCom degree programs cover across all 6 semesters include:

• Economic Theory
• Business Law
• Cost Accounting
• Business Statistics
• Indirect Taxes
• Principles and Practice of Auditing

2. How many subjects are there in a BCom program in total?

The three-year BCom program comprises 25 subjects across 6 semesters, with eight specializations offered in the final 2 semesters (5th and 6th). 

3. Are BCom subjects in the 1st year difficult to clear?

BCom subjects aren’t tough to pass in the first year, as they cover foundational concepts in commerce. However, the final results and your success depend on your effort and overall interest in the subjects taught.

4. Are BCom degree subjects the same across all universities?

No, every university offering a BCom program may have a different curriculum. It is always recommended to review the exact course curriculum and the complete list of subjects covered across all semesters before enrolling in the program at a specific university.

5. What is the average BCom salary in India for freshers?

The exact salary range may vary by profession, depending on various factors. However, the average salary of a fresher graduate with a BCom degree in India in the role of a Cost Manager, for instance, is estimated at INR 10 LPA (approximately).

Source: Glassdoor

6. What is the duration of the BCom course?

The average duration of a BCom degree is around 3 years. However, program durations vary across universities; therefore, it’s always advisable to check with the specific institution when applying for the course.

7. What are the eligibility criteria for a BCom degree?

Students applying for a BCom degree program must obtain at least 40% aggregate at the 10+2 level. These eligibility criteria apply to the course offered by Manipal University Jaipur on the Online Manipal platform. Different universities may have different admission requirements; thus, it’s best to check the criteria for the institution you’re applying to.

8. How many types of BCom courses are available? 

BCom degrees offered at most universities are generally of two types: General (Pass) and Honors. The primary difference lies in scope: BCom General programs offer a broader range of study, while Honors degrees provide more in-depth learning and specialized skills.