A Bachelor of Commerce (B.Com) in "Plain" or "General" typically covers a broad range of subjects that provide a comprehensive understanding of business and commerce. The specific subjects can vary depending on the university, but generally include:

1. Financial Accounting: Basics of accounting, financial statements, and accounting principles.

2. Business Law: Legal aspects of business, including contracts, company law, and commercial regulations.

3. Business Economics: Microeconomics and macroeconomics principles as applied to business.

4. Cost Accounting: Techniques for budgeting, costing, and financial control within organizations.

5. Management Principles: Basics of management, organizational behavior, and strategic management.

6. Marketing: Principles and practices of marketing, including market research and consumer behavior.

7. Corporate Accounting: Advanced accounting practices, including the preparation of corporate financial statements.

8. Income Tax Law and Practice: Taxation laws and practical aspects of tax planning and compliance.

9. Banking and Insurance: Fundamentals of banking operations and insurance principles.

10. Business Statistics: Use of statistical tools and techniques in business decision-making.