School of Business, UPES, Dehradun
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The Bachelor of Commerce (B.Com) is the beginning of a new phase in the world of commerce education. The syllabus for B.Com 1st year therefore emphasizes the core subjects. Since the BCom 1st year is divided into two semesters, it includes different subjects like English, Financial Accounting, Foreign Trade, Business Organization, and others. Students are advised to focus on the BCom 1st year syllabus to get their basics strong so that they can be mentally prepared for the advanced level of the subject.
Each university offers a different syllabus for the BCom programme. However, the primary aspect is almost similar for core subjects. Additionally, the BCom 1st year syllabus also differs based on the specialization opted for. Many consider Financial Accounting to be the most difficult subjects in the BCom 1st year. Read the complete article to get the detailed syllabus for the first year of BCom.
Semester I | Semester II |
English | Managerial Economics |
Business Economics & Business Organization | Principles of Management |
Information Technology | English – II |
Second Language | Foreign Trade |
Environmental Studies | Second Language – II |
Financial Accounting –I | Financial Accounting –II |
The data below provides the detailed syllabus for the first year of BCom. The syllabus is divided into two semesters:
Financial Accounting:
Accounting Process
Subsidiary Books and Rectification of Errors
Bank Reconciliation Statement
Depreciation Accounting
Final Accounts of Sole Trader
Business Organization Management
Introduction
Joint Stock Company
Functions of Management
Planning and Organising
Authority, Coordination and Control
Business Economics
Introduction
Demand Analysis
Supply Analysis
Production Analysis
Cost and Revenue Analysis
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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
Financial Accounting II:
Bills of Exchange
Consignment Accounts
Joint Venture Accounts
Accounts From Incomplete Records
Accounting for Non-Profit Organizations
Business Laws:
Indian Contract Act, 1872
Sale of Goods Act, 1930
IPRS
Corporate Insolvency and Winding Up
Banking and Financial Services
Introduction to Banking
Banker and Customer Relationship
Negotiable Instruments
Introduction to Financial Services
Financial Services
You may also check:
Books/Subjects | Author |
English | Vikram Books, Pragati Books |
Business Economics & Business Organization | Dr. Shweta Kalara, Dr. Neha Singhal, Dr. TN Chabra |
Financial Accounting –I | Pankaj Publications, Nirali Prakashan |
Environmental Studies | Parul Panth |
Managerial Economics | Dr. Ritika and Dr. V.C. Sinha, TATA Publications |
Principles of Management | Dr. Mishra and Gupta, Nirali Prakashan |
Foreign Trade | Pankaj Publications, Sahitya Bhawan Publications |
Financial Accounting –II | Thakur Publication, Dr. Karim & Khanuja |
You may also check:
Frequently Asked Questions (FAQs)
Some of the subjects included in the BCom 1st-year syllabus include Business Economics, Financial Accounting, Principles of Management, Foreign Trade, etc.
Yes, the syllabus of BCom is considered moderate to easy.
According to many candidates, the Financial Accounting - II is considered to be the most difficult subject in the BCom 1st year syllabus 2027 - 2028.
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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B.Com Application Open 2027 | #51-100 in Innovation Category by NIRF | Highest CTC: 11.75 LPA | UGC Approved | 100,000+ Alumni Globally