B.Com subjects are the papers you study for a Bachelor of Commerce: accounting, business law, economics, management, finance, cost accounting, income tax, GST and statistics. At Delhi University (DU), every semester has three core papers. In the first semester of B.Com (Hons), for example, they are Management Principles and Applications, Business Laws and Financial Accounting.
This guide lists the core B.Com subjects semester by semester for both B.Com (Hons) and B.Com (Programme). All of it comes from DU’s own syllabus pages for B.Com (Hons) and B.Com (Programme) under its Undergraduate Curriculum Framework 2022 (UGCF), checked in October 2026. Other universities follow a similar pattern but set their own papers, so check your university’s syllabus before you rely on a specific paper name.
B.Com subjects list at a glance
Across three or four years, B.Com subjects fall into a handful of areas. The table groups DU’s core papers by area, so you can see what the degree covers before looking at semesters.
| Subject area | Core papers at DU (B.Com and B.Com Hons) |
|---|---|
| Accounting | Financial Accounting, Corporate Accounting, Cost Accounting, Management Accounting |
| Law | Business Laws, Company Law, Corporate Governance |
| Tax | Income Tax Law and Practice; Goods and Services Tax (GST) and Customs Law |
| Finance and banking | Financial Management, Banking and Insurance, Financial Technology and Analytics |
| Management and marketing | Management Principles and Applications (Hons) or Business Organisation and Management (Programme), Human Resource Management, Principles of Marketing, International Business |
| Economics | Business Economics, Business and Macroeconomic Policy, The Economy of Bharat |
| Numbers and data | Business Mathematics (Hons), Business Statistics, Business Analytics |
B.Com (Hons) subjects, semester-wise
DU’s B.Com (Hons) has three core papers in each of the first six semesters and one in each of semesters VII and VIII, which only students on the four-year route take. For semesters VII and VIII, DU’s syllabus names two papers: you take the first, unless you already studied the related economics papers as a general elective, in which case you take the second. These are the titles in DU’s Academic Affairs syllabi for the Department of Commerce.
| Semester | Core papers (DSC) |
|---|---|
| I | Management Principles and Applications; Business Laws; Financial Accounting |
| II | Corporate Accounting; Company Law; Human Resource Management |
| III | Business Mathematics; Financial Management; Principles of Marketing |
| IV | Business Statistics; Cost Accounting; International Business |
| V | Income Tax Law and Practice; Business Economics; Management Accounting |
| VI | Business Analytics; Corporate Governance; Goods and Services Tax (GST) and Customs Law |
| VII | Business and Macroeconomic Policy (or Banking and Insurance) |
| VIII | The Economy of Bharat (or Financial Technology and Analytics) |
B.Com (Programme) subjects, semester-wise
B.Com (Programme), often just called B.Com or B.Com pass, follows the same semester pattern at DU. Most core papers match the honours course; the rows below show where they differ.
| Semester | Core papers (DSC) |
|---|---|
| I | Business Organisation and Management; Business Laws; Financial Accounting |
| II | Corporate Accounting; Company Law; Human Resource Management |
| III | Business Statistics; Financial Management; Principles of Marketing |
| IV | Entrepreneurship and New Venture Planning; Cost Accounting; International Business |
| V | Income Tax Law and Practice; Business Economics; Management Accounting |
| VI | Business Analytics; Corporate Governance; Goods and Services Tax (GST) and Customs Law |
| VII | Business and Macroeconomic Policy (or Banking and Insurance) |
| VIII | The Economy of Bharat (or Financial Technology and Analytics) |
B.Com vs B.Com (Hons) subjects: what is different
- Semester I: honours students take Management Principles and Applications; programme students take Business Organisation and Management.
- Semester III: honours has Business Mathematics; programme has Business Statistics instead.
- Semester IV: honours has Business Statistics; programme has Entrepreneurship and New Venture Planning.
So Business Mathematics appears only in the honours core list. If maths worries you, that is the paper to read about first. For the wider question of whether B.Com is the right degree at all, our guide to what B.Com is, its duration and eligibility covers the basics. Our B.Com vs BBA guide compares it with the closest alternative.
B.Com subjects in the 1st year
The first year sets up the accounting and law that later papers build on. Here is what each DU first-year core paper covers, from the unit headings in its syllabus.
| Paper | Main units |
|---|---|
| Financial Accounting (Sem I) | Theoretical framework and the accounting process; business income and property, plant and equipment; financial statements of sole proprietors and not-for-profit organisations; branches, departments and leases; computerised accounting systems |
| Business Laws (Sem I) | The Indian Contract Act, 1872; discharge of contract and remedies for breach; special contracts; the Sale of Goods Act, 1930; the Limited Liability Partnership Act, 2008 |
| Management Principles and Applications (Sem I, Hons) | Introduction; planning; organising; directing and controlling; developments and contemporary issues in management |
| Corporate Accounting, Company Law, Human Resource Management (Sem II) | Company accounts, the law that governs companies, and managing people |
Each core paper carries 4 credits. Under DU’s framework, one credit is one hour of teaching a week, or two hours of practical work.
B.Com subjects in the 2nd and 3rd year: what each one teaches
From the second year, the papers move from basics to the work accountants, tax staff and finance teams actually do. This table summarises each DU core paper from the unit headings in its syllabus.
| Paper (semester at DU) | What it covers |
|---|---|
| Business Mathematics (III, Hons) | Matrices and determinants, calculus, mathematics of finance and linear programming |
| Financial Management (III) | Capital budgeting, cost of capital and financing decisions, dividend decisions and working capital |
| Principles of Marketing (III) | The marketing environment, consumer behaviour, and product, pricing, distribution and promotion decisions |
| Business Statistics (IV in Hons, III in Programme) | Descriptive statistics, probability, correlation and regression, time series and index numbers |
| Cost Accounting (IV) | Material, employee and overhead costs, methods of costing and cost book-keeping |
| International Business (IV) | The international business environment, trade and the balance of payments, regional integration and international finance |
| Income Tax Law and Practice (V) | Income from salaries, house property, business or profession, capital gains and other sources; clubbing and set-off; deductions and tax liability |
| Management Accounting (V) | Budgetary control and standard costing, marginal costing, decision making and performance measurement |
| Business Analytics (VI) | Data preparation and visualisation in spreadsheets, the R language, descriptive statistics and predictive and textual analytics |
| Corporate Governance (VI) | Governance frameworks, corporate failures in India and abroad, and India’s regulatory framework |
| GST and Customs Law (VI) | Registration, levy, input tax credit and reverse charge, tax invoices, returns and payment, and customs law |
One point to watch in the tax paper: the Income-tax Act, 2025 has been in force since 1 April 2026. It replaces the 1961 Act’s section numbers and form numbers (Form 16, for example, is now Form 130). Check which Act your university’s current syllabus and question papers follow, because older notes and guides use the 1961 numbering.
How B.Com subjects are organised under the UGCF
The core papers are only part of each semester. DU’s Undergraduate Curriculum Framework 2022 adds other course types around them:
- DSC (Discipline Specific Core): the compulsory commerce papers listed above.
- DSE (Discipline Specific Elective): commerce papers you choose from a list.
- GE (Generic Elective): papers from another discipline.
- AEC, SEC and VAC: ability enhancement, skill enhancement and value addition courses.
The framework also has exit points. A student who leaves after Semester II with 44 credits gets an Undergraduate Certificate; after Semester IV with 88 credits, an Undergraduate Diploma. The three-year degree needs 132 credits, and the four-year honours with research or academic projects needs 176. That is why semesters VII and VIII appear in the lists: only four-year students take them.
Are B.Com subjects the same in every university?
The broad areas are the same, but the paper names, their order and the electives differ. Each university writes its own syllabus under the National Education Policy. So a state university or an open university may teach Cost Accounting in a different year or split one DU paper into two.
The quickest check is your university’s syllabus PDF for the year you were admitted. Look for the words “Discipline Specific Core” or “core course”: those are the compulsory subjects. Open and distance programmes can follow their own scheme too. Whichever university you’re at, our guide on doing B.Com alongside Tally, GST and Excel shows how to fit practical skills around the degree.
Which B.Com subjects matter most for an accounts job?
For an accounts or tax job, five papers carry most of the weight: Financial Accounting, Corporate Accounting, Cost Accounting, Income Tax Law and Practice, and GST. They teach the rules employers expect you to know.
What the degree gives less time to is practice on the software and portals. In DU’s Semester I Financial Accounting syllabus, computerised accounting is one unit of 9 hours. It covers creating a company, ledgers, stock items, vouchers including GST and standard reports “by using any popular accounting software”. Employers usually test exactly these tasks at much greater depth, along with Excel and the GST and income tax portals.
That is why many B.Com students add a practical course alongside the degree. A Tally course with GST covers the software, and IPA’s 12-month ADFA diploma covers Tally, GST, TDS, payroll and income tax together, in batches that fit around college.
Skills you build from B.Com subjects
Each group of papers builds a skill that shows up in job descriptions. Knowing the link helps you decide where to practise more.
- Bookkeeping and financial statements come from Financial and Corporate Accounting: recording transactions, preparing a trial balance, profit and loss account and balance sheet.
- Costing and budgeting come from Cost and Management Accounting: working out what a product costs and comparing actual figures with budgets.
- Tax compliance comes from Income Tax and GST: computing taxable income, input tax credit and what goes into a return.
- Working with data comes from Business Statistics and Business Analytics, which at DU include spreadsheets and the R language.
- Reading the law comes from Business Laws, Company Law and Corporate Governance: contracts, companies and compliance.
The papers teach the rules well. Speed and accuracy on real software come from practice, which is why so many students pair the degree with a practical course or an internship.
What to study after B.Com
B.Com subjects are the base for most commerce careers. After the degree, students usually choose one of three routes:
- A professional qualification: commerce graduates can register directly for CA Intermediate with at least 55%, according to ICAI; see how to become a chartered accountant.
- A master’s degree: M.Com or an MBA, for teaching, research or management roles.
- A job-focused diploma or short course: software, GST, TDS and payroll practice for accounts roles.
Our guide to courses after B.Com compares these routes in detail.
Frequently asked questions
How many subjects are there in B.Com 1st year?
At Delhi University, the first year has six core papers, three in each semester. Semester I has Financial Accounting, Business Laws and a management paper; Semester II has Corporate Accounting, Company Law and Human Resource Management. Electives and skill courses are added on top.
Is maths compulsory in B.Com?
Some numeracy is. At DU, B.Com (Hons) has a Business Mathematics paper in Semester III, and both B.Com and B.Com (Hons) have Business Statistics. Other universities differ, so check your university’s syllabus.
Is GST taught in B.Com?
Yes. At DU, Goods and Services Tax (GST) and Customs Law is a core paper in Semester VI of both B.Com and B.Com (Hons). It covers registration, levy, input tax credit, invoices, returns and payment, and customs law.
What is the difference between B.Com and B.Com (Hons) subjects?
At DU, most core papers are the same. Honours has Management Principles and Applications in Semester I and Business Mathematics in Semester III. The programme course has Business Organisation and Management and, in Semester IV, Entrepreneurship and New Venture Planning.
Is Tally taught in B.Com?
Accounting software appears, but briefly. DU’s Semester I Financial Accounting paper has a 9-hour unit on computerised accounting using any popular accounting software. Most students who want accounts jobs practise Tally and GST separately.
Bcom me kitne subject hote hain?
Delhi University mein B.Com ke har semester mein 3 core subjects hote hain, jaise pehle semester mein Financial Accounting, Business Laws aur ek management paper. Iske alawa electives aur skill courses bhi hote hain.