It depends on her interest & capability all the options are good. after 12th if she is interested in graduation related her field then apart from B.com there are other options she can go-

B.B.I. (Bachelors Degree in Banking and Insurance)
Students focused on getting into the banking and insurance sector can take up this degree course. The major topics covered are:-

    Financial Accounting & Management
    Banking laws
    Business laws
    Corporate laws
    Taxation
    Auditing
    Cost accounting
    HRM
    Insurance etc.

B.A.F. (Bachelors Degree in Accounting & Finance)- It is all about knowledge on all accounting and finance methods, and focused of making a career in accounting and finance field.

Financial accounting
Cost accounting
Auditing
Taxation
Business Law
Economics
Business communications

If she is interested in Management then she can go for BBA, BMS etc. but the opportunities will be there if it is followed by MBA.

If she is interested in Law programmes then after 12th she can give entrance like CLAT, AILET, LSAT etc. to get admission in NLUs & other top colleges.

Good Luck!

it's is a great option she has choice for her 12th. now she have many options lik CA, b.com, any arts cource...  but present in India there is a high demand for students of CA. if she think she can not qualify CAT exam and all then B.com Will be the best option. nd s there is one more course if she is interested in cost accounting that is CMA....  ask her by giving these options and let her choice according to her thoughts....

What ever she like want to do. Options bohot Sara hein, toh jo v usko Accha lage vo Kar sakta hein...