Dnyanganga Shikshan Prasarak Sanstha Wanoja

Smt. Salunkabai Raut Arts & Commerce College, Wanoja

"Reaccredited "B" Grade by NAAC, Bangalore." C.G.P.A. 2.46

BACHELOR of Commerce (B.Com.)


About Course

BCom or Bachelor of Commerce is a three-year undergraduate degree programme imparted in full-time, distance education as well as online mode. B.Com is the most sought-after course under the commerce stream as maximum commerce students tend to enroll into a B.Com course at the UG level. Coming to the choice of UG course under commerce, students have BCom and BCom (Honours) as two options.

B.Com (Hons) curriculum is designed to impart education in some specialised subjects; whereas, BCom, also known as BCom Pass or B.Com General, is an overview of all the subjects taught in an honours course. Some universities institutes offer integrated programmes with BCom as the basic degree with any professionalised degree, such as B.Com LL.B, B.Com MBA, B.Com CMA, etc.

The primary focus of the BCom degree course is to impart education across commerce and finance subjects. Candidates can even choose elective subjects during this three-year degree course. Three years of the BCom degree is divided into six semesters with topics including financial accounting, corporate tax, economics, company law, auditing, business management, etc. BCom marks as the gateway to a career in commerce, finance, accounting, banking and insurance. Some B.Com students also consider the course as Plan B while preparing for Chartered Accountancy, Cost Accounting and Company Secretaryship.

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


BCom Eligibility Criteria

Unlike technical and vocational education, BCom is offered by most of the universities and colleges in India in both regular as well as distance education modes. Space below mentions the B.Com eligibility criteria:

  • The candidate must have studied Commerce in class 11 and 12 with Accountancy, Business Studies, Economics, Maths/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 includes
    • - total percentage of candidates passing in Commerce in class 12th
    • - the highest score in Commerce
    • - the average score in Commerce
    • - minimum cut off marks of the previous year, etc.
Duration of course

BCom is a 3-year UG program


BCom syllabus is broken into six semesters and below is the semester-wise list of subjects taught as per the BCom course curriculum:

B.Com Syllabus - 1st Year

Business Organisation and Management



BCom Syllabus - 1st Semester

Environmental Studies

Financial Accounting

Generic Elective*

a) Principles of Micro Economics

b) New Venture Planning

BCom Syllabus - 2nd Semester


Business Laws

Business Mathematics and Statistics

Generic Elective*

a) Principles of Macro Economics

b) Economics of Regulation of Domestic and Foreign Exchange Markets

B.Com Syllabus - 2nd Year



BCom Syllabus - 3rd Semester

Company Law

Income Tax Laws

Discipline-Specific Elective*

a) Indian Economy

b) Financial Markets and Institutions

Skill Based Subject*

a) Banking & Insurance

b) Financial Analysis and Reporting

BCom Syllabus - 4th Semester

Indirect Tax Laws

Corporate Accounting

Discipline-Specific Elective*

a) Human Resource Management

b) Industrial Laws

Skill Based Subject*

a) E-Commerce

b) Investing in Stock Markets

B.Com Syllabus - 3rd Year



BCom Syllabus - 5th Semester

Auditing and Corporate Governance

Cost Accounting

Discipline-Specific Elective*

a) Principles of Marketing

b) Training and Development

Skill Based Subject*

a) Computer Applications in Business

b) Advertising

BCom Syllabus - 6th Semester

Fundamentals of Financial Management

Business Communication

Discipline-Specific Elective*

a) International Business

b) Consumer Affairs and Customer Care

c) Entrepreneurship & Small Business

d) Organisational Behaviour

e) Indian Polity and Governance

f) Office Management and Secretarial Practice

g) Corporate Tax Planning

h) Fundamentals of Investment

i) Management Accounting

Skill Based Subject*

a) Personal Selling and Salesmanship

b) Cyber Crimes and Laws

Academic Calendar

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

BCom Job Profiles & Average Salary

BCom Jobs Average salary
Jr Accountant Rs 1.75 lakh per annum and above
Accountant Rs 2 lakh per annum and above
Account Executive Rs 2.5 lakh per annum and above
Business Executive Rs 3 lakh per annum and above
Financial Analyst Rs 3.7 lakh per annum and above
Tax Consultant Rs 4.5 lakh per annum and above
Financial Consultant Rs 5 lakh per annum and above
Accounts Manager Rs 5.8 lakh per annum and above
Business Consultant Rs 9 lakh per annum and above

BCom graduates are hired for various junior level profiles in the finance, accounting, banking, commerce, HR and administrative departments of organisations. BCom graduates are also hired by accounting and auditing firms as well as banks and insurance companies.

B Com Top Recruiters


Punjab National Bank




Pricewaterhouse Cooper



IndusInd Bank


Ernest & Young



New India Assurance

Bajaj Allianz

United India Insurance


ICICI Prudential

Kotak Life

Max Bupa

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