Bachelor of Commerce (B.Com)

B.Com or Bachelor of Commerce is a three-year undergraduate course imparted in regular as well as distance education mode. B.Com is the second most popular undergraduate course in the Commerce branch. Under B.Com, there are three most popular courses, namely B.Com or B.Com -General, B.Com (Honors) and B.Com LLB. The B.Com or B.Com -General is also referred to as B.Com -Pass by many universities.

In the B.Com course, candidates are taught core subjects related to commerce and finance. In the three-year duration, the candidates are given options to choose from a few elective subjects too. The programme is usually spread over six semesters during which the student is taught topics like financial accounting, corporate tax, economics, company law, auditing, business management, etc.

B.Com is the best option for students who want to make a career in commerce, accounting, finance, banking and insurance. B.Com is also ideal for those who wish to pursue Chartered Accountancy, Cost Accounting and Company Secretary ship.

After completing B.Com, students can also pursue career in management, teaching, advertising, law, journalism, mass communication, law, design, etc. The average starting salary of a B.Com graduate is Rs 3 lakh and upwards.

B.Com Course Highlights


Bachelor of Commerce

Course Level



3-4 Years


Class XII with Commerce stream [Math and English as core subjects] from a recognized board

Admission Process   


Major Job Positions

Accountant, Consultant, Event Manager, Budget Analyst, Lecturer, Human Resource Development Executive, Auditor, etc.


B.Com Eligibility Criteria

Unlike technical and vocational courses, B.Com is offered by almost all the universities and colleges in India in regular as well as distance education mode. Eligibility criteria for B.Com course:

  • The candidate must have studied Commerce in class 11 and 12 with Accountancy, Business Studies, Economics, Math/optional subject and English as main subjects
  • The candidate must meet the minimum cut-off criteria for admission to the college applied to
  • The minimum cut off marks criteria may be different in each college/university’s as it is subject to the college/university’s own admission criteria for that year

Factors influencing the minimum cut off marks for B.Com admission are a total percentage of candidates passing in Commerce in boards, the highest score in Commerce, the average score in Commerce, minimum cut off marks of the previous year, etc.

B.Com Syllabus

B.Com syllabus is broken into six semesters and below is the semester-wise list of subjects taught under B.Com Syllabus:

B.Com  Semester I Syllabus

Financial Accounting

Generic Elective courses like, Principles of Micro Economics or New Venture Planning, etc.

Business Organisation and Management

Environmental Studies

B.Com  Semester II Syllabus

Language: English/Hindi/Modern Indian Language

Business Laws

Generic Elective course like, Principles of Macro Economics or Economics of Regulation of Domestic and Foreign Exchange Markets

Business Mathematics and Statistics

B.Com  Semester III Syllabus

Company Law

Income Tax Laws

Discipline Specific Elective course like Indian Economy or Financial Markets and Institutions, etc.

Skill Based elective like Banking and Insurance or Financial Analysis and Reporting

B.Com  Semester IV Syllabus

Indirect Tax Laws

Corporate Accounting

Discipline Specific Elective course like Human Resource Management or Industrial Laws

Skill Based Elective course like E-Commerce or Investing in Stock Markets

B.Com  Semester V Syllabus

Auditing and Corporate Governance

Cost Accounting

Discipline Specific Elective course like ) Principles of Marketing or Training and Development, etc

Skill Based Elective course like Computer Applications in Business or Advertising, etc.

B.Com  Semester VI Syllabus

Fundamentals of Financial Management

Business Communication

Discipline Specific Elective course like, International Business, Consumer Affairs and Customer Care, Organisational Behaviour, Entrepreneurship and Small Business, Office Management and Secretarial Practice, Corporate Tax Planning, Fundamentals of Investment, Management Accounting

Skill Based Elective course like Personal Selling and Salesmanship or Cyber Crimes and Laws, etc.


B.Com Jobs & Top Recruiters

In today’s job market, only a B.Com degree is not enough. After completing the degree, students must pursue post-graduation in Commerce, Accounting and Finance. Courses like M.Com, MBA, CA, and CS etc. are good options for B Com graduates. B.Com graduates can also prepare for competitive exams for appointment in Government sector. But those who wish to start working immediately after completing the B.Com course can find various jobs at junior level in accounting, commerce, banking and finance and related fields. They can also seek jobs in public sector undertakings.

Some of the job profiles for B.Com graduates are listed below:

B.Com  jobs

Average salary


Rs 2 lakh per annum and above

Financial Analyst

Rs 3.7 lakh per annum and above

Financial Consultant

Rs 5 lakh per annum and above

Account Executive

Rs 2.5 lakh per annum and above

Jr Accountant

Rs 1.75 lakh per annum and above

Business Consultant

Rs 9 lakh per annum and above

Accounts Manager

Rs 5.8 lakh per annum and above

Business Executive

Rs 3 lakh per annum and above

Tax Consultant

Rs 4.5 lakh per annum and above

*The salary data has been obtained from