Bachelor of Commerce

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About B Com ( Bachelor of Commerce )

B.Com is the preferred choice for most college graduates in commerce. The Bachelor of Commerce program is provided on a regular basis as well as distance learning.

The selection criteria for the BCom course is the completion of higher secondary education (10 + 2) from a recognized board with at least 50% academic population (5% mitigation for reserved categories).

In addition to compulsory subjects, undergraduate students may choose a combination of subjects from the institute's offer. Some colleges allow students to take electives in their second or third-year undergraduate studies if they do well on the semester exams.

The B Com is a program that provides students with an in-depth knowledge of commerce related to the areas in which they wish to specialize. Candidates are trained in specific areas of their choice so they gain the knowledge they need and can apply it in practice.

As part of the undergraduate course, students gain knowledge about aspects that affect business and trade, such as accounting principles, economic policy, export and import laws, etc.

In the BCom course, candidates are taught basic subjects related to commerce and finance. For three years, candidates are also given the opportunity to choose from several optional subjects. The program usually lasts six semesters, during which the student studies topics such as financial accounting, corporate tax, economics, corporate law, audit, business management, etc.

BCom is the best option for students looking to pursue a career in commerce, accounting, finance, banking, and insurance. BCom is also ideal for those looking to deal with Certified Accounting, Costing, and Company Secretarial.

Bachelor of Commerce (B.Com) Highlights

Basic information about B.Com is shown in the table below.



Course Fee

Rs. 10,000 - Rs. 1,00,000


3 years

Exam Type

Semester Wise

Average Starting Salary

Rs. 2 - 6 lakhs per annum

Minimum Marks

50% - 60%

Minimum Qualification

10 + 2

Exams Accepted


Selection Process

Merit or Entrance Exam

Employment Sectors

Banking, Auditing, Consulting, Telecommunications, Manufacturing, etc.

Selection Criteria for Bachelor of Commerce (B.Com)

  • When it comes to enrolling in a specific course at colleges across the country, listing criteria that are appropriate for each college is not possible.

  • Unlike technical and vocational courses, BCom is offered by almost all universities and colleges in India, both mainstream and distance learning. As such, applicants can review the general eligibility criteria for admission to B.Com India below.

  • Applicants must have an average or equivalent educational level of a recognized board.

  • The minimum percentage of requirements differs from college to college. For example, the cut-off percentage for undergraduate programs at top universities like the University of Delhi or the University of Mumbai can be as high as 99%, while for some colleges it can be as low as 45%.

  • There are no special thread requirements for this program. But candidates who graduate 10 + 2 with Commerce may get preference over other students.

  • Some colleges may require candidates to study mathematics in grade 12 as a compulsory subject.

  • Some colleges will require applicants to pass entrance exams.

Factors that affect the minimum score cutoff for admission B (Com) are the overall percentage of candidates who passed the whiteboard commerce exam, the highest commerce score, the commerce average score, the previous year's minimum cutoff scores, and so on.

Bachelor of Commerce (B.Com) admission process

The admission process to B.Com is carried out either through entrance exams or on a merit-based basis.

Direct admission to B.Com

  • The direct admission process is conducted at most colleges in India.

  • Along this path, candidates are selected based on their midterm exam scores.

  • For this, candidates only need to apply to a college or university.

  • After the results are posted on the board, colleges will publish their cut-off scores.

  • If applicants score greater than or equal to the threshold scores of the prospective college, they will be eligible for admission to that institution.

  • If candidates do not score on the cut-off list, they will either have to wait for a second cut-off list or apply to some other college with lower cut-off scores.

Admission to B.Com through entrance exams

  • The second way to select a bachelor is through entrance exams.

  • On this path, candidates are selected based on their grades in the university entrance exams.

  • To do this, candidates must first apply to a university/college.

  • The institute will offer candidates an examination program.

  • When the exam results are available, the college will publish a cut-off or merit list.

  • If candidates are listed, they will be eligible to be enrolled in the course.

  • Bachelor of Commerce (B.Com) Entrance Exams

To select students for their undergraduate program, some educational institutions and universities conduct their own entrance examinations. This helps the admissions office to assess the knowledge of the candidate. Some of the most popular B.Com entrance exams are listed below.

Banaras Hindu University -  (BHU UET)

Guru Gobind Singh Indraprastha University General Admission Test (IPU CET)


Telangana Gurukulam General Entrance Test (TG PGCET)

Best BCom Colleges in India

College Name

Average Placement (INR)

SRCC - Shri Ram College of Commerce

16 LPA

Hindu College

2.5 LPA

Hansraj college

13 LPA

Kirori Mal College - KMC


Atma Ram Sanatan Dharma College

1.8 LPA

Indraprastha College for Women

15.15 LPA

Stella Maris College


Gargi College

4.2 LPA

As the name suggests, the BCom course gives the student a bachelor's degree in commerce. Although this course is considered more academic than professional, BCom alumni are quite often placed after graduation in banking and other related sectors with an average salary package of INR 3-10.

Students can continue their studies in this undergraduate program in both regular and distance learning modes. Several colleges that offer BCom distance education include IGNOU, SOL DU, TNOU, Annamalai University, etc.

The course includes over 30 specializations, each of which is designed to improve career prospects and raise pay. Some of the best BCom specializations include:

  • Accounts and finance

  • Taxation

  • Economy

  • Computer applications

The BCom curriculum is divided into six semesters and covers topics such as corporate tax, economics, financial law, etc. Some other subjects are selected by the candidate from the electives offered.

The course curriculum may vary depending on the university/college/institution, however, it usually consists of two language works, as well as several core subjects in the initial semesters and some core subjects in the remaining semesters. BCom mainly deals with topics related to finance and accounting such as:

  • Corporate Tax

  • Economics

  • Company Law

  • Auditing

  • Business management

BCom, known as the preferred academic course (after Bachelor of Science and Bachelor of Science), aims to enhance students' knowledge of commerce-related fields. Upon successful completion of the program, students can either take professional courses such as MBA or PGDM or pursue respected master's degrees such as MCom and then often choose a Ph.D. thesis. programs bypassing the NET, JRF, or SET exams and become professors and researchers in their subjects and specializations.

Bachelor of Commerce (B.Com) Fee

The bachelor of commerce pay structure ranges from Rs. Rs 10,000 100,000 for the entire course. Continuing a course at a central or public university will cost less than studying at a private university. B.Com's fee structure differs from institution to institution.

Bachelor of Commerce (B.Com) Syllabus

First Year:

Financial Accounting

Economics of Regulation of Domestic and Foreign Exchange Markets (Elective)

Principles of Microeconomics (Elective)

Business Organization and Management

Business Mathematics and Statistics

Business Laws

New Venture Planning (Elective)

Environmental Studies

Language (English/ Hindi/ Modern Indian Language)

Principles of Macroeconomics (Elective)

Second Year:

Indirect Tax Laws

Indian Economy (Elective)

Company Law

Corporate Accounting

Financial Markets and Institutions

Industrial Laws (Elective)


Banking and Insurance

Financial Analysis and Reporting

Investing in Stock Markets

Income Tax Laws (Elective)

Human Resource Management (Elective)

Third Year:


Business Communication

Consumer Affairs and Customer Care

Personal Selling and Salesmanship

Cost Accounting

Principles of Marketing (Elective)

Fundamentals to Financial Management

Cyber Crimes and Laws

Computer Applications in Business

Training and Development (Elective)

International Business

Auditing and Corporate Governance

Career options and job prospects

Demand for this specialty has grown significantly as a result of recent corporate scandals. The Bachelor of Commerce (B.Com) is a course that trains students for a variety of job profiles. Graduating with a B.Com degree enables the candidate to work in a myriad of fields such as marketing, banking, public accounting, policy planning, consulting, investing, etc. Students can also opt for other higher education courses after completing B.Com. The following are some of the most popular job roles offered to Bachelor of Commerce degree students.



Employment Areas

  • Finance

  • BPO

  • Bank

  • Human Resource

  • Business Consultancy

  • Investment Banking

  • Human Resource

  • Auditing

  • Financial Analysis

Job Types/ Profiles

  • Accountant

  • Auditor

  • Business Consultant

  • Consultant

  • Certified Public Accountant

  • Company Secretary

  • Chartered Accountant

  • Business Analyst

  • Chief Financial Officer

  • Finance Officer

  • Sales Analyst

  • Cost Estimator

  • Tax Accountant

  • Financial Analyst

  • Stock Broker

  • Financial Manager

  • Economist

  • Business Development Trainee

  • Tax Consultant

  • Bank PO

  • Commodity Trader

  • Account Executive

  • Event Manager

  • Junior Analyst

Salary Package

  • Candidates who have pursued B.Com from top colleges and possess apt skills for the job role can even bag packages as high as 37LPA.

  • The lowest package can range from 2 - 3 LPA.

  • Candidates who opt for Investment Banking can begin with a staggering package of 16 - 18 LPA

Why should you choose B.Com?

BCom is ranked as the third most popular academic course of all time. Currently, most students choose an undergraduate course for the following reasons:

Diverse Career Options: BCom alumni are given a variety of career options to choose from. Options range from taking a professional course like CA and CS to choosing higher education options like PGDM or MBA.

Diverse Employment Opportunities: After graduation, students are given the opportunity to work in sectors such as accounting, auditing, tax advisory services, financial services, commercial banking, and many more. BCom offers a variety of job profiles and job areas in which a person can work after completing a degree. Some well-known designations are accountant, operations manager, financial analyst, account manager, etc.

Higher pay: With a variety of job profiles and job areas to choose from, you can get a decent pay package. Salaries can vary from domain to domain. Moreover, if you have any previous experience it will definitely help you get a profitable payment opportunity. The average salary will be from 4.44 to 7 rupees.

Diversity of Industries: After graduation, the undergraduate student gets the opportunity to explore various industries such as banks, advertising firms, corporations, consulting, hotels, sales, and marketing, human resources, foreign trade, etc.

Top Recruiters: Students with a Bachelor of Commerce degree get the opportunity to work with several top companies such as EY, ICICI Bank, Microsoft, Mc Kinsey and Company, IBM, Nestle, Sony, Deloitte, Nokia, ITC, Genpact, Wipro, HCL, HP, and T. D.

Entrepreneurship: After completing the course, many choose entrepreneurship. This is because the BCom alumnus knows about accounting, taxes, marketing, finance, and insurance that help them start a small business (MSME) and work towards their goal of becoming a successful entrepreneur.

Who can apply for BCom?

Different specializations in BCom extend students a career in banking, insurance, and accounting. It is an ideal course for all those who wish to follow professional programs like Chartered Accountancy (CA) and Company Secretaryship (CS).

The criteria for admission to BCom are as follows:

  • A 10 + 2 certificate from any recognized educational board with a minimum cumulative grade as described by the relevant institution.

  • The student must also study English and Mathematics as core subjects.

Note. Despite the fact that students from any direction are accepted for the course, preference will be given to those who have a 10 + 2 degree in commerce.

Although commonly referred to as an academic course, some BCom courses include hands-on experience and internship as well as knowledge in specific areas of accounting, taxation and finance. Other areas to enhance your career include:

  • Stockbroking

  • Marketing 

  • Human resources 

  • Trade Management

In addition, some of the course specializations also provide a solid foundation for various MBA programs. Courses such as BCom in Marketing and E-Commerce benefit students seeking an MBA after successfully completing a BCom degree. Students wishing to strengthen their abilities in the commerce department should take this course after graduating from high school.

Skills required for a BCom course

The course focuses primarily on banking, finance, and accounting. That way, students who want to choose a B.Com course should be familiar with them. Other important skills required for this course are -

Administrative skills with knowledge of core commerce topics.

Statistical Techniques and Mathematical Skills - The introduction of these skills will help in assessing the probability and financial consequences of an event.

Entrepreneurship Skills - Entrepreneurial skills help a student to strengthen their profile.

Analytical Skills - A BCOM aspirant must have strong analytical skills as most key topics are based on data and numbers.

Organizational behavior. Although BCom is an academic discipline, students need to demonstrate certain organizational behavior in order to advance the professional side of the course.

In particular, many colleges offering undergraduate courses are aimed at preparing students for work. Therefore, some of the above skills are really important when trying to enroll in such programs.

FAQs Related to B.Com ( Bachelor Of Commerce)

Q: which one to choose: BCom or BCom (Hons) after 12th?

Answer: Both courses are good, but it is up to you whether you want to specialize in a specific field and earn BCom Honors, or whether you want to have an overview of all subjects in commerce and do simple BCom. The industry demand for BCom awards is comparatively higher than BCom overall.

Q: I want to get an MBA in the future. Should I do BCom or BBA?

Answer: Although students usually choose an MBA after completing a BBA. A BCom alumnus can follow the same path. However, it is best to go for an MBA after completing a BBA program, as the (MBA) course requires experience in a specific field.

Q: What is the best course after completing the BCom?

Answer: Most BCom alumni tend to enroll in CA courses after completing their BCom degree. However, other important courses to be taken after BCom include - MCom, MBA, CFA, CS, etc. The student should choose a course according to their interests.

Question: is it worth doing MCom after the BCom course?

Answer: MCom is an extended version of the BCom course. It is an immediate choice for BCom alumni. Those planning to pursue a Ph.D. in Commerce should choose MCom. However, there are other professional courses, such as Financial Risk Management, which can help you get higher salaries and new job opportunities.



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