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    BCom 1st Year Syllabus 2026-27: Semester 1 & 2 Subjects

    BCom 1st Year Syllabus 2026-27: Semester 1 & 2 Subjects

    #B.Com
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    Mirza Farhan BaigUpdated on 30 Sep 2026, 04:03 PM IST
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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.

    BCom 1st Year Syllabus 2026-27: Semester 1 & 2 Subjects
    B.Com 1st Year Syllabus 2027-28: Semester 1 & 2 Subjects

    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.

    BCom 1st Year Semester-Wise Syllabus 2027-28

    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

    BCom 1st Year Subject-Wise Syllabus 2027-28

    The data below provides the detailed syllabus for the first year of BCom. The syllabus is divided into two semesters:

    BCom Semester 1 Syllabus

    Financial Accounting:

    1. Accounting Process

    2. Subsidiary Books and Rectification of Errors

    3. Bank Reconciliation Statement

    4. Depreciation Accounting

    5. Final Accounts of Sole Trader

    School of Business, UPES, Dehradun

    Ranked #36 amongst institutions in Management by NIRF | 100% Placement

    KCC Institute of Legal and Higher Education, Greater Noida

    Law Admissions 2026 Open | Avail Merit-Based Scholarships

    Business Organization Management

    1. Introduction

    2. Joint Stock Company

    3. Functions of Management

    4. Planning and Organising

    5. Authority, Coordination and Control

    Business Economics

    1. Introduction

    2. Demand Analysis

    3. Supply Analysis

    4. Production Analysis

    5. Cost and Revenue Analysis

    East Point College of Higher Education, Bangalore

    NAAC A Grade | 27+ Years of Excellence in Education | Affiliated to BNU | AICTE & GoK Approved | Scholarships upto 100%

    Parul Institute of Commerce, Vadodara

    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

    BCom Semester 2 Syllabus 2027-28

    Financial Accounting II:

    1. Bills of Exchange

    2. Consignment Accounts

    3. Joint Venture Accounts

    4. Accounts From Incomplete Records

    5. Accounting for Non-Profit Organizations

    Business Laws:

    1. Indian Contract Act, 1872

    2. Sale of Goods Act, 1930

    3. IPRS

    4. Corporate Insolvency and Winding Up

    Banking and Financial Services

    1. Introduction to Banking

    2. Banker and Customer Relationship

    3. Negotiable Instruments

    4. Introduction to Financial Services

    5. Financial Services

    You may also check:

    BCom 1st Year Books 2027-28

    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)

    Q: What is the Bcom 1st year syllabus?
    A:

    Some of the subjects included in the BCom 1st-year syllabus include Business Economics, Financial Accounting, Principles of Management, Foreign Trade, etc.  

    Q: Is BCom syllabus easy?
    A:

    Yes, the syllabus of BCom is considered moderate to easy.

    Q: Which is the most difficult subject in the BCom 1st year syllabus?
    A:

    According to many candidates, the Financial Accounting - II is considered to be the most difficult subject in the BCom 1st year syllabus 2027 - 2028.

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    Questions related to B.Com

    On Question asked by student community

    Have a question related to B.Com ?

    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

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    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