B.Com 3-Year Subjects: Semester-Wise Syllabus of DU, Christ, Osmania & Calcutta (2026) + Official PDFs
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B.Com (Bachelor of Commerce) in India is a 3-year undergraduate degree spread across 6 semesters, built on a common commerce core — Financial Accounting, Business Law, Cost Accounting, Corporate Accounting, Income Tax, Auditing, Economics and Statistics — plus college-specific electives in Accounting, Finance, Taxation or Computer Applications. Below are the real, semester-wise syllabi of four leading universities across tiers (University of Delhi, Christ University, Osmania University and University of Calcutta), a side-by-side comparison of common vs college-specific subjects, and direct links to each official syllabus PDF.
B.Com in India: How the Degree Is Structured (2026)
A B.Com programme is delivered in one of two formats, and the difference matters when you compare syllabi:
- B.Com (Hons) / B.Com (Honours): A specialisation-heavy track with more core commerce papers per semester and Discipline-Specific Electives (DSEs) in the final year. Offered by SRCC, Hindu College and other University of Delhi colleges, Christ University, and most large universities as an “Honours” stream.
- B.Com (Programme) / B.Com (General): A broader, generalist degree with fewer core papers per semester and more generic/skill electives. This is the “plain” B.Com offered widely by state and affiliating universities.
NEP 2020 / four-year note: Under the National Education Policy 2020 and the Undergraduate Curriculum Framework (UGCF), the University of Delhi and several others have moved B.Com to a four-year Honours structure with multiple exit options — a certificate after 1 year, diploma after 2 years, a Bachelor’s degree after 3 years, and a Bachelor’s with Honours/Research after 4 years. The first three years (six semesters) still form the standard B.Com most students complete, which is what this page covers; the 4th year adds advanced Honours and research papers.
Common Core vs College-Specific Subjects (Summary Comparison)
Across every tier, roughly 70% of the B.Com syllabus is a shared accounting-law-tax-economics core. Universities differentiate mainly through their final-year electives and specialisation groups. Here is how the four universities on this page line up:
| Subject / Area | DU (Hons) | Christ (Hons) | Osmania (General) | Calcutta (Hons) |
|---|---|---|---|---|
| Financial Accounting | Yes | Yes | Yes | Yes |
| Corporate Accounting | Yes | Yes | Yes | Yes |
| Cost Accounting | Yes | Yes | Yes | Yes |
| Management Accounting | Yes | Yes | Yes | Yes |
| Business / Company Law | Yes | Yes | Yes | Yes |
| Income Tax / Taxation | Yes | Yes | Yes | Yes |
| Auditing | Yes (elective) | Yes | Yes | Yes |
| Business Economics | Yes | Yes | Yes | Yes |
| Business Statistics / Maths | Yes | Yes | Yes | Yes |
| Principles of Marketing | Yes | Yes | Optional | Elective group |
| Named specialisation groups | DSE baskets (Finance, Accounting, HR, Marketing) | Finance & Analytics, Insurance (III Licentiate) | General / Computers / Advertising & Sales | Marketing, Taxation, Computer Applications & e-Business |
| Curriculum framework | UGCF 2022 (NEP) | CBCS / NEP | CBCS (2025–26) | CBCS / CCF (NEP) |
“Elective” means the subject appears as a Discipline-Specific or specialisation elective rather than a compulsory core paper at that university.
University of Delhi — B.Com (Hons), UGCF 2022 (Tier-1)
The University of Delhi syllabus is followed by its top commerce colleges, including Shri Ram College of Commerce (SRCC), Hindu College and SGTB Khalsa College. Under UGCF 2022, each semester combines Discipline-Specific Core (DSC) papers with Generic Electives (GE), Skill Enhancement Courses (SEC) and Ability Enhancement Courses. The DSC core papers are:
| Semester | Discipline-Specific Core (DSC) papers |
|---|---|
| Semester 1 | Financial Accounting; Business Laws; Management Principles and Applications |
| Semester 2 | Corporate Accounting; Company Law; Human Resource Management |
| Semester 3 | Business Mathematics; Financial Management; Principles of Marketing |
| Semester 4 | Business Statistics; Cost Accounting; International Business |
| Semester 5 | Income Tax Law and Practice; Management Accounting + Discipline-Specific Electives (DSE) |
| Semester 6 | Core paper + DSE baskets: Auditing & Corporate Governance, Fundamentals of Investment, Financial Markets & Institutions, Corporate Tax Planning, Banking & Insurance |
B.Com (Programme) at DU uses the same DSC pool but three core papers per semester; its verified Semester-5 core papers are Income Tax Law and Practice, Business Economics and Management Accounting. Official PDF: UGCF 2022 B.Com framework; B.Com (Programme) DSC syllabus: DSC B.Com (P) PDF; revised UGCF Commerce notification: DU Commerce UGCF (Rev.) 2026.
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Christ (Deemed to be University), Bengaluru — B.Com (Hons) (Tier-2)
Christ University runs its B.Com on a CBCS/NEP framework with a strong finance-and-analytics orientation, industry certifications, and a compulsory micro-project and internships. Verified core papers from the official syllabus include:
| Semester | Representative core courses |
|---|---|
| Semester 1 | Financial Accounting; Business Economics I; Principles of Management; Business Statistics |
| Semester 2 | Advanced Financial Accounting; Business Economics II; Business Law; Marketing Management |
| Semester 3 | Corporate Accounting; Cost Accounting; Taxation Laws I; Financial Management |
| Semester 4 | Advanced Corporate Accounting; Principles of Marketing Management; Banking & Insurance Company Accounts; Business Statistics |
| Semester 5 | Management Accounting; Auditing & Corporate Governance; Insurance (Insurance Institute of India Licentiate integration); specialisation electives |
| Semester 6 | Taxation Laws II; Strategic Financial Management; Digital Marketing; micro-project |
Christ students who clear the relevant semester exams with a minimum score become eligible for the Licentiate certificate from the Insurance Institute of India (III), Mumbai — a distinctive value-add over a plain B.Com. Official PDF: Christ B.Com (Hons) syllabus.
Osmania University, Hyderabad — B.Com (General), CBCS 2025–26 (Tier-3, large affiliating)
Osmania University is one of India’s largest affiliating universities, and its B.Com (General) CBCS structure is the template followed by hundreds of affiliated degree colleges across Telangana. It offers parallel streams — B.Com (General), B.Com (Computers) and B.Com (Advertising & Sales Management). The typical CBCS core progression is:
| Semester | Core commerce papers (General stream) |
|---|---|
| Semester 1 | Financial Accounting – I; Business Economics; Business Organization & Management; Information Technology |
| Semester 2 | Financial Accounting – II; Managerial Economics; Business Statistics; Business Environment |
| Semester 3 | Advanced Accounting; Business Statistics – II; Banking Theory & Practice; Business Law |
| Semester 4 | Corporate Accounting; Cost Accounting; Company Law; Business Law |
| Semester 5 | Income Tax; Auditing; Management Accounting; Commercial Geography / stream electives |
| Semester 6 | Corporate Accounting – II; Financial Management; Marketing; GST / Indirect Taxes |
Official PDF: Osmania University B.Com (General) CBCS 2025–26. (Semester placement of a few papers varies slightly by academic-year revision; confirm against the current-year PDF.)
University of Calcutta — B.Com (Hons), CBCS (Tier-3, large affiliating)
The University of Calcutta B.Com (Hons) shares the same accounting-law-tax core but is notable for its named third-year Honours specialisation groups, which students choose between:
- Honours in Accounting & Finance (default) — Financial Accounting, Corporate Accounting, Cost & Management Accounting, Auditing, Direct & Indirect Taxation.
- Honours in Marketing — Services Marketing, Rural Marketing, Consumer Behaviour, Marketing Channels.
- Honours in Taxation — Direct & Indirect Taxation (including GST and presumptive taxation).
- Honours in Computer Applications & e-Business — E-Business Applications (Practical), functional e-business systems.
Official PDF: University of Calcutta B.Com (Honours & General) syllabus.
Download Official B.Com Syllabus PDFs
| University / Programme | Official Syllabus PDF |
|---|---|
| University of Delhi — B.Com UGCF 2022 framework | UGCF B.Com PDF |
| University of Delhi — B.Com (Programme) DSC papers | DSC B.Com (P) PDF |
| University of Delhi — revised Commerce UGCF notification (2026) | DU Commerce UGCF (Rev.) PDF |
| Christ University, Bengaluru — B.Com (Hons) | Christ B.Com (Hons) PDF |
| Osmania University — B.Com (General) CBCS 2025–26 | Osmania B.Com (Gen) PDF |
| University of Calcutta — B.Com (Hons & General) | Calcutta B.Com PDF |
Specialisations, Core vs Electives, and Practical Components
Common B.Com specialisations across Indian universities:
- Accounting & Finance — Financial, Corporate, Cost and Management Accounting; Financial Management; Fundamentals of Investment.
- Taxation — Income Tax Law and Practice, GST / Indirect Taxes, Corporate Tax Planning.
- Banking & Insurance — Banking theory, insurance company accounts, financial services (Christ integrates the III Licentiate).
- Computer Applications / e-Business / Analytics — Computerised accounting, spreadsheet and R-based analytics, e-business practicals (Calcutta, Christ, Osmania Computers).
- Marketing & Management — Principles of Marketing, Digital Marketing, HRM, International Business.
Core vs elective split: Compulsory core (DSC) papers — Financial/Corporate/Cost Accounting, Business & Company Law, Income Tax, Economics, Statistics — make up the first two years and roughly 70% of credits. Electives (DSE / specialisation groups / generic electives) concentrate in Semesters 5–6 and decide your specialisation.
Practical components increasingly embedded in B.Com syllabi: computerised accounting labs (Tally/ERP), e-filing of income-tax returns, spreadsheet and data-analytics practicals, GST return practice, micro-projects, internships and NGO/summer projects (notably at Christ University).
Admission & Quick Facts (2026)
- Duration: 3 years / 6 semesters (4 years under NEP Honours with exit options).
- Eligibility: Class 12 pass, typically 45–60% (higher for top colleges); Commerce/Maths preferred but Arts/Science accepted at many universities.
- Admission: CUET UG is the primary route for central and many state universities in 2026; some private/deemed universities use their own entrance tests or merit on Class 12 marks.
- Annual intake: B.Com is among India’s highest-enrolment degrees, with over 1.5 million students admitted each year.
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