School of Business, UPES, Dehradun
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B.Com is a three-year undergraduate degree in the Commerce stream. It is an undergraduate course offered by many colleges and universities. The B.Com program is widely opted by students as it opens many career opportunities due to the course of study it covers. The major subjects include under B.Com 3rd year syllabus include accounting, business law, taxation, economics, auditing, management, insurance, etc. B.Com final year subjects help students get acquainted with the basic concepts of auditing, cost accounting, company law, etc. which opens the doors towards many bright career options such as chartered accountancy, cost and work accounting, LLB, or company secretary. While different universities have different curriculum for B.Com in different states, however the core curriculum remains the same mostly.
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Students who aspire to become economists, accountants, company secretaries, bankers, business analysts, financial advisors generally opt for B.Com programme. In this article we have listed the B.Com 3rd year subjects' names and recommended books for study.
If you are a B.Com aspirant or studying in B.Com 1st year, you can refer to this article to know the best books to study in B.Com third year.
Students can refer to the following table to know the B.Com final year subjects taught in the B.Com final year syllabus.
Subjects taught in Semester V | Subjects taught in Semester VI |
Auditing and corporate governance | Financial management |
Income tax law | Direct tax laws |
Management accounting | Advanced managerial accounting |
Cost accounting | Financial institutes & markets |
Financial markets and services | Company law |
Entrepreneurship and small business | Social and business ethics |
Source: Delhi University and Panjab University
Note: The list of subjects may vary from one university to another.
Book name | Author name/publication |
Auditing and corporate governance | Fundamentals of Auditing by Gupta, Kamal and Ashok Arora (Tata Mc-Graw Hill Publishing Co. Ltd.) |
Cost accounting | Cost Accounting, Text and Problems by M.C. Shukla, T.S. Grewal and M P. Gupta (S. Chand & Co. Ltd.) |
Fundamentals of financial management | Financial Management & Policy by Bhalla, V. K. (Anmol Publications) |
Income tax law | Students’ Guide to Income Tax by Dr. Vinod K. Singhania & Dr. Monica Singhania (Taxmann Publications) |
Management accounting | Management Accounting by I.M. Pandey (Vikas Publication) |
Financial market and services | Indian Financial Systems, 6th edition by Khan (Tata McGraw Hill) |
Direct tax laws | Students’ Guide to Income Tax by Dr. Vinod K. Singhania & Dr. Monica Singhania (Taxmann Publications) |
Financial management | Financial Management-Text and Problems 2nd Edition by Khan and Jain (Tata McGraw Hill) |
Social and business ethics | The Study of My Experience with Truth by Gandhi, M.K.(Navjivan Publishing House) |
Entrepreneurship and small business | Small-Scale Industries and Entrepreneurship by Desai, Vasant (Himalaya Publishing House) |
Also read | B.Com Books - Subject wise Download Free PDF Here
After pursuing a B.Com degree programme, students have multiple options to pursue their career in. This is because of the vast curriculum and wide subjects taught during the course. It not only opens up ways to directly grab jobs in organisations, but students can also pursue higher education based on their area of interest. The curriculum of B.Com inculcates collective skills in individuals including management qualities, organisational behaviour, ethics, leadership qualities, corporate legal knowledge required at various positions in organisations, etc. Following are some popular designations chosen by students after graduating from B.Com programme:
Business analyst - It is the most trending area these days, which is pursued by students after completing CFA, CMA, CA, or other related degrees. Business analyst is the position responsible for taking care of the current market trends and preparing the organisation for every opportunity or threat. Interested students can start their career in this stream by taking internship opportunities in the similar field.
Chartered accountant - Students interested in calculations and good at accountancy take up Chartered accountancy as their career. They can either work for big or small companies or start their own firm to practise. It is a three step programme wherein students have to clear CA Foundation, CA Intermediate and CA Final examination along with completing three year articleship training.
Company secretary - Students interested in company law and business ethics can take up company secretary as their career. The position is high in demand to meet the needs of a growing organisation. Company secretaries are people responsible for taking care that company deals are done according to law. It is also a three stage programme, where students have to clear CS Foundation, CS Executive and CS Final exams along with completing a training period.
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Lawyer - Students interested to take up law as their career after B.Com can do it by pursuing a 3-year LL.B. programme from any recognized university or college. LL.B. qualified students can either practise as lawyers in courts, or work at various organisations as law specialists. They can also sit for judiciary exams conducted by various states.
MBA - MBA is a field of study that prepares students for the managerial positions in the organisations. It is taught in various specialisations including marketing, sales, human resources, operation management, etc. Students can sit for national level entrance exams such as CAT, XAT, etc. to grab a seat in top b-schools.
Professor in university/ college - Students who have qualified a B.Com degree programme have another great option to become professor in the field of their interest and do research by pursuing Masters degree and then Ph.D.
Entrepreneurship - This is one of those areas where students are interested to try their careers in. After grabbing the basic knowledge from the B.Com programme of how organisations work and how the market works, students move towards starting their business and being their own boss. It not only opens up space for students to grow but also lets them learn from the current market scenarios by experiencing it by themselves.
Frequently Asked Questions (FAQs)
Students read about cost accountancy, managerial accountancy, taxation, auditing, etc. in the third year of the B.Com degree programme.
Yes, students can download some of the study material available online.
Students can pursue their careers as CA, CS, CMA, Lawyer, entrepreneur, or more after completing B.Com degree programme.
On Question asked by student community
Hello, you can consider RV University, Mysuru. It offers B.Com (Hons.) in International Accounting, integrated with ACCA, as well as B.Tech (Hons.) programmes in Computer Science & Engineering and Electronics & Communication.
Hello, admission on 29 September 2026 may still be possible at some colleges, but it will depend on vacant seats, the college's admission deadline and the admission process. Since you prefer Ahmedabad, please tell me whether you want a regular B.Com course and your Class 12 percentage.
Hey there
Yes, you are eligible for the SSC CGL Junior Statistical Officer (JSO) post if you have studied Statistics as one of the subjects at degree level.
The SSC CGL 2026 notification gives two routes:
60% in Mathematics in Class 12, OR
Statistics as one of the subjects at
Hello, NPTEL offers courses in areas such as Accounting, Finance and Banking that can be useful for B.Com students. You can check the available NPTEL courses here: NPTEL Courses
For Accounting and Finance specifically, check this link: NPTEL Accounting and Financial Analysis Courses
Ranked #36 amongst institutions in Management by NIRF | 100% Placement
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NAAC A Grade | 27+ Years of Excellence in Education | Affiliated to BNU | AICTE & GoK Approved | Scholarships upto 100%
B. Com, B. Com (H), (7 Specializations) | M. Com, M. Com (H), (4 Specializations) | Highest CTC 18 LPA | 5.5 LPA Average CTC | Sem3 Summer Internship | 200+ Top Brands as Recruiter
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