BCom Hons subjects and syllabus are divided into six semesters in three years. Students learn 14 core courses, 4 discipline-specific electives, 4 general electives, 2 skill-enhancement courses, and 2 ability-enhancement compulsory courses. The BCom Hons. subjects list includes financial accounting, microeconomics, macroeconomics, corporate laws, business laws, business statistics, human resource management, income tax laws, cost accounting, business mathematics, and many more.
The BCom Honours syllabus is structured over six semesters, with each semester focusing on core subjects, skill enhancement courses, and discipline-specific electives. In the initial semesters, students delve into foundational B.Com Hons subjects such as Financial Accounting, Business Law, Micro and Macro Economics, and Business Communication. As the course progresses, the curriculum introduces specialised topics like Cost Accounting, Corporate Laws, Human Resource Management, and Income Tax Law. BCom Honours stands for Bachelor of Commerce (Honours). Although it’s similar to BCom, the difference lies in the honours stream chosen by the student and honours subjects provide specialisation in a particular field.
BCom Honours syllabus and subjects cover 14 core topics, 4 discipline-specific electives, 4 general electives, 2 skill-enhancement courses, and 2 ability-enhancement compulsory courses. BCom Honours subjects provide specialisation in a particular field. Common BCom Honours specialisations include finance, marketing, banking and insurance, and many more.
The BCom Honours subjects list includes financial accounting, microeconomics, macroeconomics, principles of marketing, corporate laws, business laws, business statistics, entrepreneurship, human resource management, income tax laws, fundamentals of financial management, cost accounting, business mathematics, and many more. The BCom Honours subjects and syllabus highlights can be checked here for more details:
Particulars | Details |
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Course Name | Bachelor of Commerce Honours |
Course Duration | 3 years |
Total Semesters | 6 semesters |
BCom Hons Core Subjects |
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BCom Hons Specialisations |
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BCom Hons. Discipline Specific Electives (Any 2 to be chosen from each group) | Group A
Group B
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The BCom Honours syllabus is designed in a way to provide students with an in-depth understanding of various aspects of commerce, including accounting, finance, economics, and business law. Get an overview of the BCom Hons year-wise syllabus and subjects in the table below:
The following table provides the first year BCom Hons syllabus:
BCom Honours Syllabus - Semester 1 | |
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Financial Accounting | Microeconomics |
Business Law | Environmental Studies |
Business Organisation | Business Mathematics |
Business Communication | Computer Applications in Business |
BCom Honours Syllabus - Semester 2 | |
Corporate Accounting | Corporate Laws |
Macroeconomics | Business Communication (Language- English/ Hindi/ MIL) |
Cost & Management Accounting | Indian Financial System |
The second-year BCom Hons subjects and syllabus include 6 core courses (three each sem), 2 generic electives (one each sem), and 2 skill-enhancement courses (one each sem).
BCom Honours Syllabus - Semester 3 | |
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Human Resource Management | Management Principles and Applications |
Business Statistics | E-Commerce |
Income Tax Law and Practices | - |
BCom Honours Syllabus - Semester 4 | |
Business Mathematics | Cost Accounting |
Indian Economy | Entrepreneurship |
Computer Applications in Business | - |
In the third year of BCom Hons., candidates will have 4 core courses (2 per semester), 2 courses from DSE Group A and 2 from DSE Group B.
BCom Honours Syllabus - Semester 5 | |
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Goods & Services Tax | Auditing |
Principles Of Marketing | Fundamentals of Financial Management |
Management Accounting | Corporate Tax Planning |
Advertising | Banking and Insurance |
Computerised Accounting System | Financial Markets, Institutions and Financial Services |
BCom Honours Syllabus - Semester 6 | |
Indirect Tax Law | Auditing and Corporate Governance |
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 |
The BCom Honours course is a comprehensive undergraduate course designed to provide an in-depth understanding of commerce, accounting, and business principles. The core BCom Honours subjects are structured across six semesters, encompassing foundational topics in the initial years and advancing to specialised areas in the later stages.
BCom Hons Core Subjects | Description |
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Financial Accounting & Corporate Accounting | Your focus will be on the preparation and analysis of financial statements, understanding accounting principles, and the application of accounting standards in corporate settings. |
Business Law | Get to learn about the legal framework governing business operations, including contracts, company law, and regulatory compliance. |
Microeconomics & Macroeconomics | These courses delve into economic theories and their application in business, covering topics like market structures, national income, and economic policies. |
Corporate Laws | The subject focuses on the legal framework governing companies and business organisations. |
Human Resource Management | This subject covers topics related to employee management, organisational behaviour, and labour laws. |
Income Tax Law & Practice | You can gain knowledge of taxation laws, tax planning, and compliance procedures. |
Management Principles and Applications | The subject provides students with a comprehensive understanding of management concepts, theories, and practices. |
Cost Accounting | The subject teaches cost analysis, budgeting, and financial decision-making processes within organisations. |
Business Mathematics | It covers mathematical and statistical tools used in business analysis and decision-making. |
E-Commerce & Computer Applications in Business | Students learn about digital business models, online transactions, and the use of technology in business operations. |
Principles of Marketing | You get to explore marketing strategies, consumer behaviour, and market research techniques. |
Fundamentals of Financial Management | This subject focuses on managing financial resources, investment analysis, and financial planning within an organisation. |
Auditing and Corporate Governance | Focus is given on auditing processes, internal controls, and the principles of corporate governance. |
Indirect Tax Law | The subject delves into the legal framework governing indirect taxes in India, primarily focusing on the Goods and Services Tax (GST) and Customs Law. |
The BCom Hons curriculum is typically divided into six semesters, with each semester focusing on specific subjects to build a strong foundation in various aspects of commerce. Check out the BCom Honours subjects and the topics covered under them.
BCom Hons Subjects | Topics Covered |
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Financial Accounting |
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Management Accounting |
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Business Statistics & Mathematics |
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Microeconomics |
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Macroeconomics |
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Business Law |
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Marketing Management |
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Human Resource Management |
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Operations Management |
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Taxation |
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Auditing |
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Business Communications |
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Financial Management |
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Organisational Behaviour |
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International Business |
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The optional BCom Honours subjects have been discussed below:
Optional BCom Hons Subject | Topics Covered |
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BCom Hons. Marketing |
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BCom Hons. Finance |
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BCom Hons. Banking |
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BCom Hons. Accounting |
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BCom Hons. Human Resource Management |
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BCom Hons. Economics |
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Students can specialise in any one of these BCom Hons domains based on their career interests. The optional BCom Honours subjects give expertise to the students and widen their horizons in certain areas, with an edge in related roles and jobs.
Many students often select the following BCom specialisation list in their BCom Hons course:
BCom Honours Specialisations | Description |
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Accounting and Finance | This focus includes higher-level subjects like financial accounting, understanding management accounts, company-level accounting, global standards for accounting, managing finances effectively, analysing securities and also how to manage a portfolio of investments. |
Banking and Insurance | We pay close attention to deeply learning how banks work, their procedures and the area of insurance that covers managing risks in banking, what central banks do, and the process when two or more banks join together. |
Financial Markets | Students will learn about the idea of capital markets, trading in stocks, futures and options, how exchange rate markets work, what merchant banking is and about mutual funds. |
Marketing | Social science studies sales and distribution management, consumer behaviour, brand management, retail management, digital marketing, advertising, etc. |
Human Resources Management | Focusing on strategic HRM, talent management, laws regarding labour welfare and relations, compensation and rewards, etc. |
International Business | The major topics covered are foreign trade policy, import-export procedures, global strategic management, international marketing, international logistics, and supply chain management etc. |
Computer | Understanding and mastering advanced Excel, accounting software, statistical software, and programming languages for business applications. |
Family Business and Entrepreneurship | These subjects cover topics on managing family businesses, startups and innovation. |
These aforementioned BCom Hons specialisations tend to differ from one institution to another. Therefore, it is important to check with your preferred college if they are providing the specialisation of your liking or not.
Here’s the general semester-wise distance B Com Hons syllabus that’s followed by most universities and colleges:
Semester | Core Subjects | Skill-based Electives |
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I |
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II |
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III |
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IV |
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V |
| Group A DSE (Any 2)
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VI |
| Group B DSE (Any 2)
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The important books for the BCom Hons syllabus are provided in the table below:
BCom Hons Subject | Books | Author/ Publisher |
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Accounting | Financial Accounting | Monga, J.R. |
Cost Accounting | S.P. Jain and K.L. Narang | |
Auditing and Assurance | V.K. Jain and G.K. Kapoor | |
Taxation | Girish Ahuja and Ravi Monga | |
Economics | Microeconomics | Pindyck & Rubinfeld |
Macroeconomics | Mankiw | |
Indian Economy | Dutt & Sundharam | |
Principles of Econometrics | Gujarati | |
Business Mathematics | Business Mathematics and Statistics | A.M. Khan |
Quantitative Techniques in Business | N.D. Vohra | |
Business Mathematics | J.L. Kapoor | |
Business Statistics | R.S.N. Pillai and Bagavathi | |
Business Law | Business Law | N.D. Kapoor |
Company Law | B.S. Tewari | |
Industrial Law | C.L. Singhania | |
Consumer Protection Law | P. Ramanatha Aiyar | |
Business Organisation & Management | Principles of Management | Koontz, Harold, and Weihrich, Heinz |
Organisational Behaviour | Stephen P. Robbins | |
Management and Organisational Behaviour | Stoner & Wankel | |
Human Resource Management | Gary Dessler | |
Marketing Management | Marketing Management | Philip Kotler & Kevin Lane Keller |
Principles of Marketing | Kotler & Armstrong | |
Consumer Behaviour | Engel, Blackwell & Miniard | |
Advertising and Promotion | Belch & Belch |
The B Com Hons programme is structured to equip students with a comprehensive understanding of diverse commerce and business disciplines. The three-year curriculum includes core commerce subjects, and specialised domain subjects; it also integrates practical training for real-world application – crucial research projects serve as capstones to this robust academic framework.
Foundational concepts in commerce and business are introduced during the first year. The curriculum covers subjects like Financial Accounting, Microeconomics, Mathematics, Computer Applications in Business, Communication and Environmental Studies; this establishes the necessary conceptual groundwork for advanced learning in commerce and finance. Students acquire essential basic knowledge for managing business operations, processes and strategies.
Second-year students delve into advanced commerce topics such as Corporate Accounting, Macroeconomics, Statistics, Cost Accounting and Business Law; they also explore Company Law. Their learning expands to include Indian economic policies and the environment. Equipped with these subjects—critical analytical frameworks—they interpret and apply concepts in complex business situations: a vital skill at their disposal for case studies across various scenarios. Practical exposure is emphasised through case studies and real-world examples.
Specialised education in Marketing, Finance, Human Resources, etc., is offered through subject electives during the final year; this specialisation provides career path direction within various commerce domains. Moreover--in addition to the mandatory project work and seminars that students undertake--an internship opportunity is also pursued. Independent research skills develop through the project, and relevant industry exposure is provided by internships. These experiences enhance theoretical knowledge with application-based learning opportunities.
The structured 3-year B Com programme ultimately equips graduates to pursue employment in their desired commerce specialisation or establish entrepreneurial ventures. A balance of practical and theoretical learning fosters the development of competent professionals, primed for a plethora of jobs within the diverse commerce sector.
The syllabus for the B.Com Hons at Delhi University includes important subjects such as accounting, finance, management, marketing, taxation and law. It prepares students to analyse situations and make decisions in business environments. You can find the detailed syllabus on the Delhi University website.
With the B.Com Honours course, you can pursue advanced certificate courses like CA, CS, CPA, FRM, and CFA. These advanced courses teach you those subjects and more in greater depth that you have already studied during your BCom Hons course. Therefore, it is clear that the B Com Hons programme helps you in solidifying your basic knowledge and concepts in subjects like accounting, taxation, and finance.
Yes, you may opt for B Com Hons course even if you’re weak in Maths. The course involves only the basic mathematical concepts and calculations required in subjects like accounting, economics, statistics. So, if you’re really interested to opt for B.Com Honours then you must brush up your basic maths skills and you are good to go.
Some of the most popular B Com Hons specialisations in 2024 that are mostly opted by Indian students are: Financial Markets, Financial Economics, Banking and Insurance, Sales and Marketing, Direct Tax Laws and Practice, Performance & Compensation Management, etc.
BCom Hons subjects such as Cost Accounting that have many detailed methods for costing, and also the ones needing good skills in maths like Business Statistics could be hard for certain students.
B.Com Honours course incorporates important subjects like Cost Accounting, Financial Accounting, Income Tax laws, Business Studies and Consumer Behaviour, Econometrics, Business Maths, etc. These subjects provide you with the right skills and knowledge to very well understand the domain of accounting, finance, auditing, and taxation, and get job ready in the same field.
A regular B Com course syllabus has no specialisations and most of its subjects are theory based whereas BCom Hons course syllabus has many different specialisations like Financial Markets, E-Commerce, International Business, Taxation and Auditing, etc. along with more focus on practical work like internships and projects as part of its curriculum.
No, there’s no Maths subject in BCom Hons but it does include mathematical calculations for important subjects like Statistics, Accounting, Taxation, and Economics.