BCom Honours (Hons) Subjects & Syllabus 2025

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May 12, 2025 18:39PM IST

 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. 

About B Com Hons Subjects and Syllabus

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. 

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BCom Honours Subjects & Syllabus Highlights

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:

ParticularsDetails
Course NameBachelor of Commerce Honours
Course Duration3 years
Total Semesters6 semesters
BCom Hons Core Subjects
  • Financial Accounting
  • Business Law
  • Corporate Accounting
  • Corporate Laws
  • Human Resource Management
  • Income Tax Law & Practice
  • Management Principles and Applications
  • Cost Accounting
  • Business Mathematics
  • Computer Applications In Business
  • Principles of Marketing
  • Fundamentals of Financial Management
  • Auditing and Corporate Governance
  • Indirect Tax Law
BCom Hons Specialisations
  • Finance
  • Marketing
  • Human Resource Management, etc.
BCom Hons. Discipline Specific Electives (Any 2 to be chosen from each group)

Group A

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

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
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BCom Honours Year Wise Syllabus

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:

BCom Honours First Year Syllabus

The following table provides the first year BCom Hons syllabus:

BCom Honours Syllabus - Semester 1

Financial AccountingMicroeconomics
Business LawEnvironmental Studies
Business OrganisationBusiness Mathematics
Business CommunicationComputer Applications in Business

BCom Honours Syllabus - Semester 2

Corporate AccountingCorporate Laws
MacroeconomicsBusiness Communication (Language- English/ Hindi/ MIL)
Cost & Management AccountingIndian Financial System

BCom Honours Second Year Syllabus

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

Human Resource ManagementManagement Principles and Applications
Business StatisticsE-Commerce
Income Tax Law and Practices-

BCom Honours Syllabus - Semester 4

Business MathematicsCost Accounting
Indian EconomyEntrepreneurship
Computer Applications in Business-

BCom Honours Third Year Syllabus

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

Goods & Services TaxAuditing
Principles Of MarketingFundamentals of Financial Management
Management AccountingCorporate Tax Planning
AdvertisingBanking and Insurance
Computerised Accounting SystemFinancial Markets, Institutions and Financial Services

BCom Honours Syllabus - Semester 6

Indirect Tax LawAuditing and Corporate Governance
Fundamentals of InvestmentConsumer Affairs and Customer Care
Business Tax Procedures and ManagementInternational Business
Industrial Relations and Labour LawsBusiness Research Methods and Project Work
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BCom Honours Core Subjects

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 SubjectsDescription
Financial Accounting & Corporate AccountingYour focus will be on the preparation and analysis of financial statements, understanding accounting principles, and the application of accounting standards in corporate settings.
Business LawGet to learn about the legal framework governing business operations, including contracts, company law, and regulatory compliance.
Microeconomics & MacroeconomicsThese courses delve into economic theories and their application in business, covering topics like market structures, national income, and economic policies.
Corporate LawsThe subject focuses on the legal framework governing companies and business organisations.
Human Resource ManagementThis subject covers topics related to employee management, organisational behaviour, and labour laws.
Income Tax Law & PracticeYou can gain knowledge of taxation laws, tax planning, and compliance procedures.
Management Principles and ApplicationsThe subject provides students with a comprehensive understanding of management concepts, theories, and practices.
Cost AccountingThe subject teaches cost analysis, budgeting, and financial decision-making processes within organisations.
Business MathematicsIt covers mathematical and statistical tools used in business analysis and decision-making.
E-Commerce & Computer Applications in BusinessStudents learn about digital business models, online transactions, and the use of technology in business operations.
Principles of MarketingYou get to explore marketing strategies, consumer behaviour, and market research techniques.
Fundamentals of Financial ManagementThis subject focuses on managing financial resources, investment analysis, and financial planning within an organisation.
Auditing and Corporate GovernanceFocus is given on auditing processes, internal controls, and the principles of corporate governance.
Indirect Tax LawThe subject delves into the legal framework governing indirect taxes in India, primarily focusing on the Goods and Services Tax (GST) and Customs Law.
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BCom Honours Course Subjects

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 SubjectsTopics Covered
Financial Accounting
  • Accounting as an Information System
  • Accounting Concepts and Conventions
  • Accounting Standards
  • Basic Concepts of IFRS
  • Accounting for Non-Profit Organisations
  • Final Accounts of Sole Proprietorships
Management Accounting
  • Introduction to Management Accounting
  • Financial Statement Analysis
  • Cash Flow and Fund Flow Statements
  • Standard Costing and Variance Analysis
  • Advanced Management Accounting Techniques
Business Statistics & Mathematics
  • Introduction to Statistics
  • Measures of Central Tendency
  • Time Series Analysis
  • Matrices and Determinants
  • Ratio and Proportions
  • Linear Programming
Microeconomics
  • Introduction to Microeconomics
  • Consumer Behaviour and Demand Analysis
  • Production and Cost Analysis
  • Market Structures
  • Factor Pricing and Welfare Economics
  • Advanced Microeconomic Analysis
Macroeconomics
  • Introduction to Macroeconomics
  • National Income and Money
  • Economic Growth and Development
  • Classical and Keynesian Theories
  • Money, Prices, and Inflation
Business Law
  • Introduction to Business Law
  • Sale of Goods and Partnership Laws
  • Negotiable Instruments and Consumer Protection
  • Intellectual Property and Company Law
  • Corporate Governance and Winding Up
Marketing Management
  • Introduction to Marketing
  • Consumer Behaviour and Market Segmentation
  • Product and Pricing Management
  • Distribution and Promotion
  • Advanced Marketing Strategies
  • Specialised Marketing Areas
Human Resource Management
  • Introduction to Human Resource Management
  • Recruitment and Selection
  • Training and Development
  • Performance Management and Compensation
  • Industrial Relations and Labour Laws
Operations Management 
  • Introduction to Operations Management
  • Product and Service Design
  • Process Planning and Facility Layout
  • Inventory Management
  • Quality Management
  • Supply Chain Management
Taxation
  • Indian Tax System
  • Income Tax Law and Procedure
  • Indian Contract Act and Sale of Goods Act
  • Business Communications
  • Income Tax Procedure and Practice
  • Income Tax for Individuals
Auditing
  • Introduction to Auditing
  • Audit Process and Planning
  • Internal Control, Internal Check, and Internal Audit
  • Audit of Limited Companies
  • Reporting
Business Communications
  • Introduction to Communication
  • Effective Writing
  • Report Writing
  • Business Correspondence
  • Office and Personal Correspondence
Financial Management
  • Introduction to Financial Management
  • Financial Decision Making
  • Working Capital Management
  • Advanced Financial Management
Organisational Behaviour
  • Introduction to Organisational Behaviour
  • Individual Behaviour
  • Group Behaviour and Team Dynamics
  • Motivation and Leadership
  • Organisational Culture and Change
International Business
  • Introduction to International Business
  • International Trade Theories
  • International Financial Environment
  • International Marketing
  • International Business Strategy
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BCom Honours Optional Subjects

The optional BCom Honours subjects have been discussed below:

Optional BCom Hons SubjectTopics Covered
BCom Hons. Marketing 
  • Sales Management
  • Consumer Behaviour 
  • Integrated Marketing Communications
  • Service Marketing
  • International Marketing
  • Retail Marketing
  • Digital Marketing
BCom Hons. Finance 
  • Security Analysis & Portfolio Management
  • Financial Institutions & Markets
  • Commodities & Derivatives Market
  • International Finance
  • Financial Modelling
  • Financial Econometrics
BCom Hons. Banking
  • Retail Banking
  • Corporate Banking
  • Risk Management in Banking
  • Treasury Management
  • Microfinance
  • Technology in Banking
BCom Hons. Accounting
  • Advanced Financial Accounting
  • International Financial Reporting Standards
  • Management Accounting 
  • Financial Statement Analysis
  • Direct Tax Laws and Practice
BCom Hons. Human Resource Management
  • Performance & Compensation Management  
  • Industrial Relations
  • Organisational Development 
  • Talent Management
  • Labour Laws
BCom Hons. Economics
  • Public Finance  
  • Development Economics
  • Health Economics
  • Financial Econometrics
  • Environmental Economics

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.

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BCom Honours Syllabus Specialisations

Many students often select the following BCom specialisation list in their BCom Hons course:

BCom Honours SpecialisationsDescription
Accounting and FinanceThis 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 InsuranceWe 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 MarketsStudents 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.
MarketingSocial science studies sales and distribution management, consumer behaviour, brand management, retail management, digital marketing, advertising, etc.
Human Resources ManagementFocusing on strategic HRM, talent management, laws regarding labour welfare and relations, compensation and rewards, etc.
International BusinessThe 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 EntrepreneurshipThese 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.

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Distance B Com Hons Subjects & Syllabus

Here’s the general semester-wise distance B Com Hons syllabus that’s followed by most universities and colleges:

SemesterCore SubjectsSkill-based Electives
I
  • Financial Accounting
  • Business Law
  • Environmental Studies
  • Microeconomics
II
  • Corporate Accounting
  • Corporate Laws
  • Business Communication (Language- English/ Hindi/ MIL)
  • Macroeconomics
III
  • Income Tax- Law & practice
  • Human Resource Management
  • Management Principles & Applications
  • Business Statistics
  • E-Commerce
IV
  • Cost Accounting
  • Computer Applications in Business
  • Business Mathematics
  • Indian Economy
  • Entrepreneurship
V
  • Fundamentals of Financial Management
  • Principles of Marketing

Group A DSE (Any 2)

  • Management Accounting 
  • Corporate Tax Planning
  • Advertising 
  • Banking and Insurance
  • Computerised Accounting System
  • Financial Markets, Institutions and Financial Services
VI
  • Indirect tax Law
  • Auditing & Corporate Governance

Group B DSE (Any 2)

  • 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
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BCom Honours Syllabus Important Books

The important books for the BCom Hons syllabus are provided in the table below:

BCom Hons SubjectBooksAuthor/ Publisher
AccountingFinancial AccountingMonga, J.R.
Cost AccountingS.P. Jain and K.L. Narang
Auditing and AssuranceV.K. Jain and G.K. Kapoor
TaxationGirish Ahuja and Ravi Monga
EconomicsMicroeconomicsPindyck & Rubinfeld
MacroeconomicsMankiw
Indian EconomyDutt & Sundharam
Principles of EconometricsGujarati
Business MathematicsBusiness Mathematics and StatisticsA.M. Khan
Quantitative Techniques in BusinessN.D. Vohra
Business MathematicsJ.L. Kapoor
Business StatisticsR.S.N. Pillai and Bagavathi
Business LawBusiness LawN.D. Kapoor
Company LawB.S. Tewari
Industrial LawC.L. Singhania
Consumer Protection LawP. Ramanatha Aiyar
Business Organisation & ManagementPrinciples of ManagementKoontz, Harold, and Weihrich, Heinz
Organisational BehaviourStephen P. Robbins
Management and Organisational BehaviourStoner & Wankel
Human Resource ManagementGary Dessler
Marketing ManagementMarketing ManagementPhilip Kotler & Kevin Lane Keller
Principles of MarketingKotler & Armstrong
Consumer BehaviourEngel, Blackwell & Miniard
Advertising and PromotionBelch & Belch
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B Com Hons Course Structure

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.

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FAQs about B Com Hons. Syllabus

What is the DU B.Com Hons Syllabus?

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.

Which course is best with B.Com Hons?

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.

Shall I do BCom Hons if I’m weak in Maths?

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.

What are the most popular B.Com Honours specialisations in 2024?

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.

Which BCom Hons subjects are tough?

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.

What is the B Com Honours subject list?

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.

What is the difference in syllabus between BCom Regular & B.Com Honours?

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.

Is there Maths in B.Com Honours?

No, there’s no Maths subject in BCom Hons but it does include mathematical calculations for important subjects like Statistics, Accounting, Taxation, and Economics.

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