The Bachelor of Commerce (B.Com) is a three-year undergraduate degree designed for students interested in finance, accounting, business management, taxation, and economics. It is one of the most opted courses among students as it helps the students to build a strong foundation in business principles such as banking or financial services or corporate sectors.
B.com focuses more on finance, taxation and accounting concepts integrating fewer law and management studies. This course is well recognised for the students who are aiming to gain their profile towards the finance sector. However, the structure of the course provides both theoretical and practical knowledge through case studies internships and financial analysis helping the students to develop their critical and problem-solving skills.
The B.Com syllabus is structured across six semesters over three years. The curriculum covers fundamentals of commerce, financial accounting, economics, business laws, and taxation. Here is the breakdown of the whole syllabus.
Semester | Core Subjects |
---|---|
Semester 1-4 (Core Subjects) | |
Financial Accounting | Basics of accounting, transactions, bookkeeping, financial statements |
Business Economics | Micro & macroeconomics, demand & supply, market structures |
Business Law | Company law, contract law, and intellectual property laws |
Corporate Accounting | Advanced financial reporting, equity & debt accounting |
Cost & Management Accounting | Cost analysis, budgeting, and decision-making in business |
Taxation | Direct & indirect taxation, GST, and income tax filing |
Auditing & Assurance | Internal & external audits, risk management, and compliance |
Entrepreneurship Development | Business planning, funding, and startup ecosystem |
Business Statistics & Mathematics | Data analysis, probability, statistical tools for business |
Semester 5 (Specialization Begins) | |
Accounting & Finance | Corporate finance, investment banking, financial risk management |
Banking & Insurance | Banking operations, risk assessment, insurance policies |
E-Commerce & Digital Business | Online business models, e-commerce taxation, and data security |
Taxation & Auditing | Advanced taxation laws, forensic auditing, compliance & governance |
International Business | Global trade policies, foreign exchange, and multinational finance |
Area of Study | Description |
---|---|
Financial Accounting | Learn financial transactions, corporate finance, and investment analysis. |
Taxation & Auditing | Understand GST, direct & indirect taxes, and financial auditing. |
Business Law & Corporate Governance | Study legal regulations, business policies, and ethics. |
Economics & Business Analytics | Gain insights into market trends, demand-supply, and statistical tools. |
Banking & Financial Services | Explore banking operations, risk management, and financial instruments. |
Entrepreneurship & E-Commerce | Develop business planning, startup strategies, and e-commerce models. |
๐ Find the nearest Sukrishna Commerce Academy branch and start your journey toward excellence today! ๐๐
๐3rd Floor, Surya Crystal, Boring Rd, opp. karlo Automobiles, Patna,
Bihar 800001
โ 8084696222
๐2nd Floor, Suryalaxmi Complex, Above Bandhan Bank, Doctor's Colony, Kankarbagh, Patna
โ
9102025565
๐1st Floor, Uday Enclave, Sonu Market, Gola Rd, Patna, Bihar 801503
โ 8084696111