Syllabus of BCom (Hons) Course - Core Subjects, Guide 2025

A Bachelor of Commerce Honours (BCom Hons) program is a much anticipated bachelor’s degree program specially designed for commerce graduates meanwhile, any student with basic knowledge of commerce can enroll in it.

The curriculum for a BCom Hons is similar to that of a BCom program. However, a BCom Hons degree offers an in-depth understanding and keen interest in advanced commerce concepts compared to a BCom degree. For a better overview of the BCom Hons subjects read the blog till last. 

What are the BCom Hons subjects?

Being a bachelor's degree program that has a core in commerce, BCom Hons covers every aspect of commerce and business management that is essential for students who are willing to build a professional career in the commerce relevant field. The BCom Hons subjects are designed to match the learning pace of students and are further divided into semester wise and yearly wise.

The important BCom Hons subjects list includes:

• Mathematical Analysis of Business Situations
• Macro Economic for Financial Market
• Introduction to Computers & IT, Office Automation
• Human Capital Management
• Laws Governing Business in India
• Management Thought and Applications
• financial Management and Financial Markets
• Foreign Language
• Business Applications of Economics
• Accounting for Business 
• Accounting for Specific Business Entity
• Marketing for Contemporary Business
• Business Statistics
• Equity research and Mutual funds
• Contemporary Practices in Auditing
• Global Business Operations
• Laws Governing Companies in India
• Banking Sector in India
• Business Communication
• Income Tax Law
• Research Methodology for Business
• Chasing The Rainbow: The Entrepreneurial Streak
• Analysing Cost for Managerial Decision Making
• Direct Tax Framework

All the above mentioned BCom Hons subjects are similar at every university where a BCom Hons program is offered. Students sometimes get confused between the BCom subjects and BCom Hons subjects however, there are similarities among the subjects of both the programs but the BCom Hons subjects offer advanced knowledge of the subjects as compared to the BCom degree subjects. 

BCom Hons Subject Details

The major BCom Hons subjects are listed below with a short overview of their components for a better understanding:

Financial Accounting:

• It focuses on providing knowledge about financial transactions into records, summarizing them, and determining their future results.
• Including journal entries, ledgers, trial balances, and preparation of profit and loss accounts.
• It will serve as a basis for future advanced courses in accounting and auditing.

Business Economics:

• An introduction to the micro and macroeconomic principles.
• Concepts include demand-supply analysis, the theories of production, economic policies, and market structures.
• It will help students assess how the economic environment affects the decisions made by the company.

Corporate Laws:

• Gets into depth into the legal framework governing the companies.
• Involves incorporation, corporate governance, and compliance.
• Crucial for a career in legal advisory or compliance roles.

Cost Accounting:

• Explains the mechanism by which firms charge costs for products and services.
• Includes cost classifications, costing methods, and cost control mechanisms.
• Essential for cost-analysis and budgeting careers.

Management Principles:

• Basic understanding of effective management of the resources.
• Includes planning, organizing, directing, staffing, and controlling.
• It helps in nurturing job-specific and administration skills like strategic thinking and critical analysis.

BCom Hons Subject Semester Wise

BCom Hons is a three-year undergraduate degree program that follows a semester pattern. Its subjects are further divided semester-wise. The BCom Hons subjects depend on the specialization and optional subjects chosen by the students. The BCom Hons course is designed in six semesters, wherein, in the first place, students experience both foundation and advanced subjects. Basic commerce concepts, like Financial Accounting,

Microeconomics, and Business Communication, which build a strong academic beginning, are introduced to the students in the first year. The second year covers the more advanced topics of Corporate Accounting, Macroeconomics, and Corporate law to sharpen analytical and legal understanding, while the final year encompasses special areas like Auditing, Income Tax Law, and International Business, preparing them for professional career and job opportunities. By electives in the last semesters, students are advised to opt for career-aligned optional courses in E-Commerce, Taxation, Investment Management, or other depending on the course offered by the chosen university by students. 

The BCom Hons subjects in semester wise pattern enhancement lend credibility towards a smooth flow of knowledge acquirement, perfectly aligned with various career opportunities. 

Bcom Hons Subjects Semester 1

• Environmental Studies 
• Financial Accounting
• Business Law 
• Micro Economics

Bcom Hons Subjects Semester 2

• Business Communication (Language-English/Hindi/MIL) 
• Corporate Accounting 
• Corporate Laws 
• Macro Economics 

Bcom Hons Subjects Semester 3

• Human Resource Management 
• Income-tax Law and Practice 
• Management Principles and Applications 
• Business Statistics 
• E-Commerce

Bcom Hons Subjects Semester 4

• Cost Accounting 
• Business Mathematics 
• Computer Applications in Business 
• Indian Economy 
• Entrepreneurship

Bcom Hons Subjects Semester 5

• Principles of Marketing
• Fundamentals of Financial Management 
• DSE-1 (Any one of Group A) 
• DSE-2 (Any one of Group A)

Discipline Specific Elective (DSE)

Group A

• Management Accounting
• Corporate Tax Planning
• Advertising
• Banking and Insurance
• Computerized Accounting System
• Financial Markets, Institutions and Financial Services

Bcom Hons Subjects Semester 6

• Auditing and Corporate Governance 
• Indirect Tax Law 
• DSE-3 (Any one of Group B)
• DSE-4 (Any one of Group B) 

Discipline Specific Elective (DSE)

Group B

• Fundamentals of Investment
• Consumer Affairs and Customer Care
• Business Tax Procedures and Management
• International Business
• Industrial Relations and Labour Laws
• Business Research Methods and Project Work 

Online BCom Hons Subjects 

An online BCom Hons is similar to a regular on-campus BCom Hons degree program that is offered through an online learning platform. The online BCom Hons subjects are exactly similar to the BCom Hons subjects in the traditional learning format. 

Not only for online BCom Hons subjects, but it remains the same for every BCom Hons program no matter what learning pedagogy it follows, it can be a part time BCom Hons, distance BCom Hons, or online BCom Hons. 

For a better understanding of the online BCom Hons subjects, the detailed syllabus of the program is listed below:

Online BCom Hons Subjects & Syllabus
Year I
Semester I	Semester II
Business Organization & Management Corporate & Business Laws   Financial Accounting – I Microeconomics for Business – I Business Environment Business Communication	Auditing & Assurance   Financial Accounting – II Income Tax Law & Practice   Microeconomics for Business – II Data Analytics Statistical Methods In Research
Year II
Semester III	Semester IV
Financial Management   Financial Reporting - I  Cost & Management Accounting – I Indirect Taxes & Amendments Environmental Studies	Financial Reporting - II   Strategic Business Leader I Strategic Business Reporting - I Cost & Management Accounting – II Business Research Methods
Year III
Semester V	Semester VI
Strategic Business Leader II Analytical Skill Development  Strategic Business Reporting - II Summer Internship  Domain Elective V: Choose any 2 courses from the following International Business Business Data Processing Marketing Management Human Resource Management	Strategic Business Leader III  Fundamentals of Financial Analytics Dissertation Non ACCA Track- Domain Elective VI: Choose any 2 courses from the following: Entrepreneurship Development  Spreadsheet Modelling in Business  E-Commerce & its Applications

BCom Hons Subjects Skill Development 

Along with theoretical insights, the course curriculum also advocates the acquisition of practical skills by all. When these skills are put into perspective, one sees that the student develops:

• Analytical skills: teaching subjects like accounting, economics, and statistics.
• Legal expertise: through corporate laws and business regulations.
• Managerial competence: through managerial principles and organizational behavior.
• Expertise in electronic accounting and data analytics.

All these combinations and correlations ensure the ready employability of BCom Hons graduates across various industries.

BCom Hons Subjects DU (Delhi University)

The subjects for a BCom Hons program offered at the renowned and most prestigious university in India i.e. Delhi University also known as DU have the same curriculum and subjects similar to other universities. 

For a brief overview of the BCom Hons subjects at DU (Delhi University), a detailed table is attached below reflecting the subjects of the program in yearly and semester wise patterns.

Online BCom Hons Subjects DU
Year I
Semester I	Semester II
Business organization and management  Financial accounting: Part A Financial accounting: Part B Financial accounting: Part C (Practical) Micro economics 1 Business laws	Business Statistics Fundamental of Computer Part A Fundamental of Computer Part B Fundamental of Computer Part C (Practical) Micro economics 2 Corporate laws
Year II
Semester III	Semester IV
Business mathematics Income tax law and practice Macro economics Principles of Marketing English or Philosophy or Political Science or History or Mathematics	Corporate accounting Cost accounting Human resource management Indian Economy - Performance and Policies Indirect Tax
Year III
Semester V	Semester VI
Management Accounting Financial Management Auditing  E Commerce Financial market, institutions, and financial services Compensation management Corporate tax planning Advertisement and personal selling Business data processing 1 Practical	International Business Governance, ethics, and social responsibility of business Business communication Project work Entrepreneurship and small business Fundamentals of investment Consumer relations and customer care Business tax procedure and management Business data processing 2 Practical

BCom Hons Practical Learning Opportunities

BCom Hons integrates practical learning perspectives to build a bridge between the academic program and the industry needs.

• Internships: One of the major attractions of BCom Hons is that it is an internship course, which provides students with a lot of practical experience.
• Case Studies: A study of real business cases has exposed students to developing problem-solving skills.
• Projects: Working in groups allows the student to develop team-building and analytical skills.
• Workshops: Tools that focus on Tally, SAP, and MS Excel for financial modeling.

BCom Hons Subjects Career Opportunities

Subjects in BCom (Hons) allow several career opportunities. This is how some of the subjects are related to the career opportunities:

• Financial Accounting: Accountant, Auditor, Financial Analyst.
• Corporate Laws: Legal Advisor, Compliance Officer.
• Cost Accounting: Cost Manager, Budget Analyst.
• International Business: Export Manager, Trade Analyst.
• E-Commerce: Digital Marketer, E-Business Consultant.

BCom Hons Scope

A Bachelor of Commerce (Honours) degree offers vast career prospects and equips students with the knowledge and skills to excel in diverse career paths. The special emphasis on in-depth understanding of finance, accounting, management, and economics opens the door for prestigious posts and various higher education opportunities.

Post B.Com Hons Career Options:

• Corporate Jobs: Roles in accounting, finance, taxation, and auditing for reputed MNCs.
• Banking and Financial Services: Investment banking, financial analysis, wealth management jobs.
• Entrepreneurship: Equipped with sufficient knowledge to manage and start their businesses.
• Government Jobs: Eligible for public sector bank roles and competitive exams like the UPSC and SSC.
• Higher Studies: Possibility of pursuing an M.Com, MBA, CA, CFA, or other professional certifications.

Additional Career Avenues:

• International trade and export management.
• Stock market and insurance field jobs.
• Digital marketing and e-commerce, combining financial expertise with business growth.

The B.Com (Hons) degree stands strong for both personal and professional growth, still leaving a demand for graduates in various fields due to their diverse perspectives and suitable skills.

Conclusion

BCom Hons is an all-encompassing program, articulated dynamically, that tends to prepare students for a career advancement life in the world of trade and commerce. Students aspiring to build successful careers in corporate and financial domains can continue with a keen focus on practical learning, with hundreds of employment opportunities that this program prepares students for.In building oneself to become an entrepreneur, accountant, financial analyst, or manager, the BCom Hons program lays the foundation for realizing dreams. To enhance skills professionally at global stage, one needs to choose electives and specializations in the context of one's career aspirations.