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BCom 1st year Syllabus 2025: Subjects and General Electives in Private & Government Colleges

Kirti Mehendiratta's profile picture

Updated on Jun 28, 2025

Kirti Mehendiratta

The BCom 1st year syllabus offered by Loyola University provides a foundation to the students on subjects related to commerce, accounting, and business management. In Semester 1, Financial Accounting, Business Management, and Business Accounting are all covered as introductory subjects. Semester 2 continues with the practical modules such as Business Law, Digital Accounting & Assurance, and Statistics of Decision Making. Loyola University also provides practical issues like Business Process Management and Computerised Accounting, so students have practical knowledge as well as application in industry to give them more working experience.

 

Government colleges affiliated to Delhi University offer the Bachelor of Commerce course, including 6 semesters. Although the first year would be of core subjects such as Financial Accounting, Business Laws, Business Organisation/ Management, along with Ability Enhancement Units such as Environmental Studies and local languages. The Generic Electives offered in the course include Principles of Microeconomics, New Venture Planning, and Macroeconomics, allowing the students to find their way in a wide range of interests.

 

Table of Contents

  1. BCom 1st Year Syllabus of a Private University
  2. BCom 1st Year Syllabus of Govt College
  3. BCom FAQs

 

BCom 1st Year Syllabus of a Private University

Loyola University BCom 1st year Syllabus is designed to give a commerce and business background. Semester 1 has subjects like Financial Accounting, Business Management, and Business Accounting. Semester 2 has subjects like Business Law, Digital Accounting, and Statistics for Decision Making. Also, the syllabus includes practical subjects like Business Process Management and Computerised Accounting so that students become industry-ready.

Semester 1

Semester 2

Financial Accounting

Business Law

Business Management

Digital Accounting & Assurance

Business Accounting

Business Process Management

-

Statistics for Decision Making

-

Computerised Accounting

 

BCom 1st Year Syllabus of Govt College

This is the structure of the course for the first two semesters in BCom offered by government colleges such as Delhi University. These are core courses such as Financial Accounting and Business Laws, combined with Ability Enhancement and Electives such as Microeconomics and New Venture Planning.

Semester 1

Semester 2

Environmental Studies

Language: English/Hindi/Modern Indian Language

Financial Accounting

Business Laws

Business Organisation and Management

Business Mathematics and Statistics

Principles of Microeconomics (Generic Elective Option)

Principles of Macroeconomics (Generic Elective Option)

New Venture Planning (Generic Elective Option)

Economics of Regulation of Domestic and Foreign Exchange Markets (GE Option)

Check Now: BCom Admission Process

 

BCom FAQs

What are the main topics covered in the BCom 1st year Syllabus?

Financial Accounting, Business Economics, Business Mathematics, Business Organisation & Management, Environmental Studies, Business Law, Principles of Marketing, and English Communication are the main topics covered in the first year of BCom.

How do I enhance my abilities for generating financial ledgers and documents?

To enhance skills in preparing financial ledgers and documents, establish a standard chart of accounts, perform routine reconciliations, utilize accounting software for automation purposes, and have consistent naming conventions and comprehensive documentation.

What are the best resources to practice Bachelor of Commerce semester exam questions?

The most effective resources to practice BCom semester exam questions are focused study applications such as EduRev, which provide topic-wise video lectures, subject-wise tests, important questions with answers, notes, past year papers, and MCQs with solutions.

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