B.Com Syllabus 2027 - 1st, 2nd, 3rd Year Subject-wise Syllabus

BCom Syllabus: Overview

BCom 1st Year Semester-Wise Syllabus

Also check: BCom 1st Year Syllabus: Semester 1 & 2 Subjects

BCom 2nd Year Semester-Wise Syllabus

Also check: BCom 2nd Year Syllabus: Semester 3 & 4 Subjects

BCom 3rd Year Semester-Wise Syllabus

Also check: BCom 3rd Year Syllabus: Semester 5 & 6 Subjects

BCom 1st Year Subject-Wise Syllabus

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

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

BCom Semester 2 Syllabus

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

BCom 2nd Year Subject-Wise Syllabus

The following syllabus is a part of the Osmania University curriculum for the BCom second year course:

B.Com Second Year Syllabus: Advanced Accounting

• Unit 1: Partnership Accounts I

• Unit 2: Partnership Accounts II

• Unit 3: Issue of Shares, Debentures, Underwriting and Bonus Shares

• Unit 4: Company Final Accounts and Profit Before Incorporation

• Unit 5: Valuation of Goodwill and Shares

B.Com Second Year Syllabus: Business Statistics I

• Unit 1: Introduction

• Unit 2: Diagrammatic and Graphic Presentation

• Unit 3: Measures of Central Tendency

• Unit 4: Measures of Dispersion, Skewness and Kurtosis

• Unit 5: Correlation

B.Com Second Year Syllabus: Financial Institutions and Markets

• Unit 1: Indian Financial System

• Unit 2: Financial Institutions

• Unit 3: Money Market

• Unit 4: Debt Market

• Unit 5: Equity Market

B.Com Second Year Syllabus: Corporate Accounting

• Unit 1: Company Liquidation

• Unit 2: Amalgamation (AS:14)

• Unit 3: Internal Reconstruction and Acquisition of Business

• Unit 4: Accounts of Banking Companies

• Unit 5: Accounts of Insurance Companies and Insurance Claims

B.Com Second Year Syllabus: Business Statistics II

• Unit 1: Regression

• Unit 2: Index Numbers

• Unit 3: Time Series

• Unit 4: Probability

• Unit 5: Theoretical Distributions

B.Com Second Year Syllabus: Financial Statement Analysis

• Unit 1: Introduction

• Unit 2: Techniques of Financial Statement Analysis

• Unit 3: Ratio Analysis

• Unit 4: Fund Flow Analysis

• Unit 5: Cash Flow Analysis (AS-3)

B.Com Second Year Syllabus: Income Tax II

• Unit 1: Capital Gains

• Unit 2: Income from Other Sources

• Unit 3: Clubbing and Aggregation of Income

• Unit 4: Assessment of Individuals

• Unit 5: Assessment Procedure

B.Com Second Year Syllabus: Practice of Life Insurance

• Unit 1: Practice and Plans of Life Insurance

• Unit 2: Premiums, Bonuses and Annuities

• Unit 3: Group Insurance and Linked Life Insurance Policies

• Unit 4: Policy Documents and Assignment, Nomination and Surrender of Policy

• Unit 5: Policy Claims

BCom 3rd Year Subject-Wise Syllabus

Check out the subject-wise syllabus for the BCom 3rd year course:

B.Com Third Year Syllabus: Business Economics

• Unit 1: Introduction

• Unit 2: Demand Analysis

• Unit 3: Supply Analysis

• Unit 4: Production Analysis

• Unit 5: Cost and Revenue Analysis

B.Com Third Year Syllabus: Cost Accounting

• Unit 1: Introduction

• Unit 2: Material

• Unit 3: Labour and Overheads

• Unit 4: Contract and Process Costing

B.Com Third Year Syllabus: Cost Accounting

• Unit 1: Maintaining Chart of Accounts in ERP

• Unit 2: Maintaining Stock Keeping Units (SKU)

• Unit 3: Recording Day-to-Day Transactions in ERP

• Unit 4: Accounts Receivable and Payable Management

• Unit 5: MIS Reports

B.Com Third Year Syllabus: Auditing

• Unit 1: Introduction

• Unit 2: Auditor and Execution of Audit

• Unit 3: Internal Control, Internal Check and Internal Audit

• Unit 4: Vouching

• Unit 5: Verification and Valuation of Assets

B.Com Third Year Syllabus: Advanced Corporate Accounting

• Unit 1: Holding Companies (AS-21)

• Unit 2: Electricity Companies (Double Accounting System)

• Unit 3: Accounting for Price Level Changes

• Unit 4: Lease Accounts (AS-19)

• Unit 5: Human Resource Accounting and Social Responsibility Accounting

B.Com Third Year Syllabus: Research Methodology and Project Report

• Unit 1: Introduction, Measurement and Hypothesis Testing

• Unit 2: Parametric and Non-Parametric Tests and Research Report

B.Com Third Year Syllabus: Cost Control and Management Accounting

• Unit 1: Introduction to Management Accounting and Marginal Costing

• Unit 2: Budgetary Control and Standard Costing

• Unit 3: Techniques of Financial Statement Analysis

• Unit 4: Funds Flow Analysis

• Unit 5: Cash Flow Analysis (AS-3)

B.Com Third Year Syllabus: Theory and Practice of GST

• Unit 1: Introduction

• Unit 2: Getting Started with GST

• Unit 3: Recording Advanced Entries, GST Adjustment and Return Filing

• Unit 4: Getting Started with GST (Services)

• Unit 5: Recording Advanced Entries and Migration to ERP

B.Com Third Year Syllabus: Accounting Standards

• Unit 1: Introduction

• Unit 2: Standards Relating to Financial Reporting and Disclosure

• Unit 3: Standards Providing Guidance on Financial Statement Items

• Unit 4: Standards Relating to Business Acquisitions and Consolidations

• Unit 5: Financial Reporting

BCom Syllabus Recommended Books