What is a Bachelor of Commerce? Why does it matter in 2025? Full Form, Duration, And Criteria  (B.Com)

Last Updated on : 01 Oct 2025 06:32PM

A Bachelor of Commerce (B.Com) is a college degree that focuses on areas like commerce, finance, accounting, and business management. The goal is to provide students with a thorough understanding of business, money, and basic economics.

This course prepares students for jobs in accounting, banking, taxes, auditing, financial analysis, and business management. Students also learn how to analyse information, solve problems, and manage people.

A B.Com degree covers key topics such as accounting, business law, economics, taxes, auditing, and financial management. Some colleges also allow you to specialise in fields such as banking, finance, taxes, and e-commerce.

After graduation, you can pursue higher education with degrees like an M.Com or MBA, or certifications like a CA or CMA to boost your career.  

Bachelor of Commerce Highlights 

Particulars

Details

Course Name

Bachelor of Commerce (B.Com)

Duration

3 years

Level

Undergraduate

Eligibility

10+2 from a recognised board

Core Subjects

Accounting, Business Law, Economics, Taxation, Auditing, Financial Management

Specialisations

Banking, Finance, Taxation, E-commerce

Skills Developed

Analytical skills, Problem-solving, Financial management, Business acumen

Career Opportunities

Banking, Auditing, Finance, Taxation, Business Management, Higher Studies

What is a Bachelor of Commerce?

It is an undergraduate program that focuses on commerce, business, finance, and accounting. Some colleges also offer Bachelor of Commerce Honours degrees. These allow you to delve deeper into subjects such as finance, accounting, or taxation. 

Top Bachelor of Commerce Specialisations

A Bachelor of Commerce BCom degree allows students to concentrate on specific areas of business and finance through various specialisations. These specialisations can lead to better job prospects and deeper knowledge. Let's have a look at some popular B.Com specialisations:

  • B.Com in Accounting and Finance 

  • B.Com in Banking and Insurance 

  • B.Com in Taxation 

  • B.Com in E-Commerce 

  • B.Com in Corporate Secretaryship 

  • B.Com in Finance and Investment 

  • B.Com in International Business 

  • B.Com Honours 

Bachelor of Commerce Syllabus

The B.Com syllabus provides students with a solid base in commerce, finance, and business management. The syllabus includes B.Com subjects for general and honours courses for students.

Semester-wise Syllabus (Part 1) – B.Com General Subjects

Semester

B.Com General Subjects

1st

Financial Accounting, Business Organisation, Economics I, Business Law I

2nd

Corporate Accounting, Economics II, Business Law II, Business Communication

3rd

Cost Accounting, Income Tax, Business Mathematics, Entrepreneurship

4th

Management Accounting, Corporate Tax, Auditing, Economics III

Semester-wise Syllabus (Part 2) – B.Com Hons Subjects

Semester

B.Com Hons Subjects

1st

Financial Accounting, Business Law, Principles of Management

2nd

Corporate Accounting, Business Communication, Economics I

3rd

Advanced Accounting, Taxation, Business Economics II

4th

Auditing, Corporate Finance, Management Accounting, Economics III

Bachelor of Commerce Eligibility Criteria

You must fulfil certain requirements to be admitted to a Bachelor of Commerce (B.Com) program.

For both the general B.Com and the B.Com Honours programs, you should have finished your 10+2 (or its equivalent) from a recognised board. Most colleges in India expect a minimum of 50-60% on your 12th-grade exams.

Some colleges do not have specific subject requirements for the general B.Com. But if you want to pursue B.Com Honours, you should have studied Commerce, Accountancy, Economics, and Math in your 12th grade.

Bachelor of Commerce Fees

The fees depend on the college, course type, and facilities offered. The B.Com fees in government colleges are usually low if you want to study in a government college. 

It ranges from INR 5,000 to INR 25,000 per year. Additionally, the average annual cost at private colleges is between INR 50,000 and INR 1,50,000.  

The B.Com admissions fee is typically included in the first-year tuition. Some universities charge extra fees for the library, lab, and extracurricular activities.  

How to apply for the Bachelor of Commerce? 

The steps to apply for a B.Com program are as follows:

1.  Go to the official website of the college or university that offers the B.Com General or B.Com Honours degree.

2.  Choose the B.Com course you’re interested in.

3.  Complete the online application form with your personal info, academic history, and contact details.

4.  Upload the necessary documents, like mark sheets, certificates, and a photo ID.

5.  Pay the admission fees as instructed by the college.

6.  Submit your application and download the confirmation receipt for your records.

7.  Check your admission results and finish the document verification to finalise your enrolment.

Following these steps will ensure that your B.Com admission runs smoothly.

B.Com Entrance Exams 

Some universities have entrance exams for B.Com candidates. These tests help them in selecting the most qualified candidates based on their skills and intelligence. However, some colleges only admit students based on their grades and others don't require you to take an exam.

Exam Name

Conducting Body

DUET (Delhi University Entrance Test)

Delhi University

CUET (Common University Entrance Test)

National Testing Agency (NTA)

Mumbai University B.Com Entrance

University of Mumbai

Symbiosis Entrance Test (SET)

Symbiosis International University

Other University Tests

Respective Universities

Top colleges in India offering the Bachelor of Commerce 

  • Delhi University, Delhi

  • St. Xavier’s College, Mumbai

  • Christ University, Bangalore

  • Loyola College, Chennai

  • Lady Shri Ram College (LSR), Delhi

  • Hindu College, Delhi

B.Com vs BBA – Best Course After BCOM

A lot of students wonder what to do after earning a BCOM degree. Two popular options are to continue with a B.Com or switch to a BBA.

A B.Com is all about commerce, accounting, finance, and taxes. A BBA, on the other hand, focuses on management, business strategy, and how to run an organisation. Both can lead to solid careers, but the better option depends on whether you're more into finance or management.

Particulars

B.Com (Bachelor of Commerce)

BBA (Bachelor of Business Administration)

Focus Area

Commerce, Accounting, Finance, Taxation

Business Management, Leadership, Strategy

Core Subjects

Accounting, Business Law, Economics, Taxation

Management Principles, Marketing, HR, Finance

Skills Developed

Financial analysis, Accounting, Problem-solving

Leadership, Decision-making, Management skills

Career Options

Banking, Finance, Accounting, Taxation

Management, HR, Marketing, Entrepreneurship

Duration

3 years

3 years

 

FAQ's
B.Com (Bachelor of Commerce) is an undergraduate program focused on commerce, finance, accounting, and business management.
 B.Com General covers basic commerce subjects, while B.Com Honours provides advanced study in a specific field like Accounting, Finance, or Taxation.
Students must have completed 10+2 from a recognised board. Some colleges prefer commerce subjects in 12th grade for B.Com Honours.
The course duration is 3 years, divided into 6 semesters.
B.Com (Online) is a UGC-recognized undergraduate degree that can be completed remotely through a digital learning platform. It offers flexibility for students and working professionals.
Yes. A UGC-approved online B.Com degree holds the same academic value as a regular degree and is accepted for employment, government exams, and further studies like MBA, M.Com, CA, or CS.
Key benefits include flexibility, lower costs compared to regular programs, the ability to balance work and study, and access to learning materials anytime, anywhere.
Graduates can apply for jobs in accounting, banking, insurance, taxation, finance, and business services. Many working professionals use it to upgrade qualifications while continuing their careers.
Regular B.Com allows students to attend in-person classes, interact with faculty and peers, participate in extracurricular activities, and gain hands-on exposure through projects and internships.
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