B.Com (Bachelor of Commerce) is a 3-year undergraduate course that focuses on business, finance, and accounting. Students learn about topics like taxation, banking, company laws, and cost accounting. The course helps build a strong base for careers in finance, business management, or further studies like CA or MBA.
The course is spread over 6 semesters across 3 years. In the course BCom Subjects 1st Year usually revolves around Financial Accounting, Business Law, Economics, Business Communication, and Principles of Management. These subjects help build the basics of how businesses work and how money is managed.
As students move into the 2nd and 3rd years, they learn more about Taxation, Auditing, Cost Accounting, Banking, and Corporate Laws. The course helps students understand real-world business practices, how companies handle their money, and how to follow legal and financial rules in business.
Table of Contents
BCom Syllabus Semester-Wise 2025
The BCom syllabus focuses on business, finance, and accounting basics. In the 6 semesters spanning course, students learn how companies work, how to manage money, and understand laws and markets.Given below is the BCom Syllabus followed at Delhi University
Electives to Choose From:
BCom Syllabus for Private Institute
The syllabus of BCom is similar for majority of the colleges. To provide you a reference, given below is the Bachelor of Commerce Syllabus followed at Chandigarh University, Mohali.
Electives to Choose From:
BCom Semester Wise Exam Pattern
Given below is the BCom semester-wise exam pattern. Let’s have a look at it:
- CBCS Pattern: Delhi University follows the Choice-Based Credit System (CBCS), so students must pass both Core and Elective papers to graduate.
- Internal Assessment (25%) includes:
- Class tests: 10 marks
- Assignments/presentations: 10 marks
- Attendance: 5 marks
- End Semester Exams (75%): Conducted for each subject (Core, Electives, AECC, SEC, DSE), usually for 3 hours.
- Pass Criteria: A student must score at least 40% marks in each paper and overall 40% aggregate in each semester.
- Project/Viva: Some Skill Enhancement Courses (e.g., E-commerce, Financial Analysis) include a viva or software-based evaluations.
BCom FAQs
How often does the B.Com syllabus at DU change or get updated?
DU revises the B.Com syllabus periodically based on UGC guidelines and industry relevance. Minor updates may happen every 2–3 years, especially in electives and skill-based courses.
Are all the elective subjects offered every year, or do they rotate?
Not all electives are available every year in every college under DU. Availability depends on faculty strength and college infrastructure—students usually get to choose from a set offered that year.
Can I specialize in a particular area, like finance or marketing through the syllabus?
While B.Com is a general degree, you can align your focus by choosing specific DSEs (like Financial Management or Marketing) and SECs that match your interest in later semesters.
Is there a major difference in the syllabus of B.Com vs B.Com (Hons)?
Yes, B.Com (Hons) is more rigorous with deeper theory and advanced quantitative subjects like Business Economics and Financial Modelling, whereas B.Com offers a broader but slightly lighter syllabus.
How important are SECs and GEs in the final degree or placement?
Skill Enhancement and Generic Electives may not carry the highest credit weight, but they often make your resume stand out, especially if you choose application-based subjects like E-Commerce or Stock Market Investing.
