Online B.Com Syllabus
February 28th, 2025: 10 Min
An online B.Com is an undergraduate program that focuses on the study of commerce, business, and allied disciplines. The course is structured to accommodate students who may be engaged in other jobs, prefer their academic pursuits from home, or have some circumstances where they do not have a regular and fixed schedule for study. Online B.Com syllabus provides feasibility when it comes to the timetable as students can study freely. They frequently offer access to audio/video of the lectures, online discussion boards, digital libraries, and other related materials.
This guide will help you understand the curriculum for general B.Com and the specializations.
Online B.Com 1st Year Subjects
The first-year online general B.Com subjects focus on fundamental commerce concepts. The papers included are:
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B.Com Semester 1 Subjects |
B.Com Semester 2 Subjects |
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Business Mathematics I: Basic mathematical concepts applied in business |
Business Mathematics II: Introduction to statistics, including measures of central tendency, dispersion, probability, and hypothesis testing |
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Financial Accounting I: Introduction to accounting principles and practices. |
Financial Accounting II: Preparation and analysis of financial statements, accounting for assets, liabilities, and equity |
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Mercantile Law: Introduction to the legal environment of business |
Fundamentals of Corporate Law |
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Environmental Studies: Awareness of environmental issues and sustainable practices |
Macroeconomics: National income, inflation, unemployment, monetary and fiscal policies |
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Business Communication |
Principles of Marketing: Basic concepts and theories of marketing |
Online B.Com 2nd Year Subjects
In the second year, students will get a deeper knowledge of the subjects. The semester-wise online B.Com syllabus includes:
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B.Com Semester 3 Subjects |
B.Com Semester 4 Subjects |
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Individual Excellence and Social Dynamic |
Indirect Tax Laws: Includes VAT, GST, trade regulations, tax administration, etc. |
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Corporate Accounting I: Advanced accounting topics. |
Business Statistics: Topics related to data analysis and interpretation in the business context. |
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Cost Accounting: Fundamental concepts of cost accounting, basics of cost control, different methods and systems of costing. |
Management Accounting: Company accounts and other areas of accounting like amalgamation, absorption, internal reconstruction, and liquidation. |
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Direct Tax I: Procedures related to income tax law, tax advice, tax filing, and tax regulation adherence. |
Company Law: Includes topics related to the legal environment and regulatory framework of companies. |
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Business Statistics: Topics related to data analysis and interpretation in the business context. |
Human Resource Management: encompasses topics focused on the recruitment and management of workforces in an organization. |
Online B.Com 3rd Year Subjects
In the third year, there are electives apart from the core subjects. Students can choose a subject to specialize in an area of interest. The semester-wise online B.Com subjects includes:
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B.Com Semester 5 Subjects |
B.Com Semester 6 Subjects |
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Business Organization: Topics cover various aspects of business structuring, management and operations. |
International Business: International business analysis, as well as an analysis of how technological advancements affect business. |
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Professional Ethics: Common ethical theories like utilitarianism, deontology, and virtue theories, and how these theories can be used in business. |
Ethics & Corporate Governance: Principles and practices to guide ethical behavior and corporate management in companies. |
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Entrepreneurship Development: Topics detailing the skills and knowledge needed to start and manage a new business. |
Banking and Finance: Financial Institutions that facilitate the circulation of money and investment. |
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Financial Management: Financial planning, evaluation, control, and decision, capital investment, financial risks, and financing. |
Information Technology and its Application in Business: Leveraging IT to facilitate business operations. |
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Auditing: Risk analysis and evaluation of the existing threats concerning financial statements and business activities. |
Elective |
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Elective |
Project |
Online B.Com Elective Subjects
The online B.Com offers several electives, allowing students to specialize in their area of interest. Some common online B.Com subjects provided as electives are:
- Accounting and Finance
- International Business
- E-Accounting
- Banking and Insurance
- Financial Market
- Foreign Trade Management
- Investment Management
B.Com Syllabus for Different Specializations
The following are some of the popular B.Com specializations.
B.Com in Accounting and Finance:
- Financial Markets and Instruments: Explores topics like data mining, data visualization, machine learning, forecasting and so on.
- Introduction to Business Analytics: Teaches how to use data, statistical analysis, and modeling to drive business decisions and strategies.
- Research Methodology: Understand what goes on in the real world of data science and business analysis through this module. It also teaches how to assist client needs and propose solutions in project work that involves real-life situations.
B.Com in Corporate Accounting:
- Advanced Accounting: Covers specialized and more complex areas of accounting like accounting for income taxes, lease accounting, fair value accounting, etc.
- Research Methodology: Includes methods and techniques used to examine accounting-related issues.
- Enterprise Information Systems: Teaches how enterprise information systems support corporate accounting functions.
- Strategic Financial Management: In-depth knowledge of strategic financial management at the CA level.
B.Com in International Finance and Accounting :
- Corporate and Business Law (ACCA): Concentrates on studying the rules that govern the operations of commercial entities. This entails various legal areas that have an impact on business, such as company law, contract law, and other related measures.
- Personality Development & Leadership Skills: Concentrates on the development of various aspects related to leadership and social skills. It seeks to foster maturity, interpersonal skills, and the capacity to carry out leadership and teamwork.
- Advanced Performance Management (ACCA): Specializes in strategic management accounting where one gets skills in assessing and controlling business performance. It includes aspects such as performance measurement in the context of improved performance, decision-making processes, and strategic planning.
- Advanced Audit and Assurance (ACCA): Relates to audit and assurance activities centered on specialized and advanced audit operations. It focuses on the rules and regulations, professional ethics, and superior audit procedures.
B.Com Syllabus for Top Colleges
The structure of the B.Com program varies across institutions. Here are a few top B.Com colleges and their respective syllabuses.
Andhra University B.Com Syllabus
The B.Com subjects of Accountancy specialization covered in 6 semesters are:
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1st semester |
2nd Semester |
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General English-1 |
Business Communication Skills |
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Telugu/Hindi/Special English-1 |
Financial Accounting I |
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FC 1: Contemporary India |
Business Organisation & Management |
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Introduction to Computers |
Business Economics |
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3rd semester |
4th Semester |
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General English- 2 |
Advanced Accounting |
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Telugu/Hindi/Special English- 1 |
Business Statistics |
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FC 3: Environmental Studies |
Business Environment |
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FC 2: Science & Technology |
Banking Law and Practice |
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5th semester |
6th Semester |
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Corporate Accounting |
Financial Management |
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Fundamentals of Income Tax |
Business Laws |
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Cost and Management Accounting |
Advanced Corporate Accounting |
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Auditing |
Management Accounting |
Jain University B.Com Syllabus
The B.Com subjects included in the specialization Accounting and Finance are:
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1st Semester |
2nd Semester |
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English |
Business Regulatory Framework |
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HRM & Organizational Behavior |
Financial Markets and Instruments |
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Financial Accounting |
Corporate Accounting |
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Modern Business Environment |
Business Economics |
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Digital Fluency & Financial Modeling |
Communicative English |
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Financial Literacy & Planning |
Applied Learning |
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3rd Semester |
4th Semester |
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Financial Management |
Marketing Management |
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Cost Accounting |
Management Accounting |
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Auditing |
Advanced Financial Accounting |
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Personality Development & Leadership skills |
Advanced Financial Management |
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Research Methodology |
Quantitative Techniques |
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Environmental Science |
Applied Learning I |
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5th Semester |
6th Semester |
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Direct Tax |
Strategic Management |
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International Business |
Business Ethics & Corporate Values |
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Advanced Cost & Management |
Advanced Auditing |
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Accounting |
GST & Customs Tax |
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International Financial Management |
Introduction to Business Analytics |
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Digital Marketing & E-Commerce |
Applied Learning III |
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Artificial Intelligence |
B.Com subjects of the specialization International Finance and Accounting are:
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1st Semester |
2nd Semester |
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English |
Management Accounting (ACCA) |
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HRM & Organizational Behavior |
Financial Markets and Instruments |
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Financial Accounting |
Performance Management (ACCA) |
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Modern Business Environment |
Business Economics |
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Digital Fluency & Financial Modeling |
Communicative English |
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Financial Literacy & Planning |
Applied Learning |
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3rd Semester |
4th Semester |
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Financial Management (ACCA) |
Marketing Management |
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Financial Reporting (ACCA) |
Audit and Assurance |
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Corporate and Business Law (ACCA) |
Strategic Business Leadership |
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Personality Development & Leadership skills |
Advanced Financial Management |
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Research Methodology |
Quantitative Techniques |
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Environmental Science |
Applied Learning I |
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5th Semester |
6th Semester |
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Taxation |
Strategic Management |
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International Business |
Business Ethics & Corporate Values |
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Strategic Business Reporting |
Advanced Audit and Assurance |
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Advanced Performance Management |
Advanced Taxation |
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Digital Marketing & E-Commerce |
Introduction to Business Analytics |
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Artificial Intelligence |
Applied Learning III |
Distance B.Com Syllabus
Distance B.Com programs cater to students in remote locations who cannot commit to online classes. The syllabus is almost similar to the regular B.Com courses.
Year 1:
Core Courses: Covering all essential B.Com subjects, including:
- Financial Accounting
- Regulatory Framework of Business
- Micro Economics
- Banking and Finance
- Principles and Practices of Management
- Business Organization
- Cost Accounting
Year 2:
- Elective Courses: Based on the chosen specialization.
- Banking and Insurance
- Financial Markets
- International Business
- E-Commerce
- Project Work: Practical application through a project.
B.Com Entrance Exam Syllabus
Most universities do not require an entrance exam score for admission to B.Com courses. However, some colleges may ask for the marks in certain entrance tests. Some of the popular national-level exams are CUET (Common University Entrance Test) and UGAT (Undergraduate Aptitude Test). The syllabus of these two exams are similar and include:
- English Language
- General Knowledge
- Current Affairs
- General Mental Ability
- Numerical Ability
- Quantitative Reasoning
- Logical and Analytical Reasoning
FAQs
- Is an online B.Com a credible degree?
Online B.Com courses conducted by the top universities are accredited programs. Thus, they are credible and recognized by employers and higher education institutions.
- Is an online B.Com expensive?
The fee of an online B.Com is lower than the on-campus courses. However, enrolling in an online program is still a significant financial investment.
- Are scholarships available for online B.Coms?
Many institutions provide scholarships to online B.Com students based on their academic achievements or financial background. Financial assistance is also available for some special categories, like candidates belonging to military backgrounds.
- What can students learn from Corporate and Business Law in ACCA?
Students can learn the legal regulations under which companies function. Legal education provides professionals with an understanding of the law, contracts, and compliance, which is necessary to make sound business decisions and to deal with clients.
- What types of jobs can one pursue after the B.Com course in Corporate and Business Law?
Knowledge of business law is useful for those who work or plan to work in the accountancy and finance field. It is especially helpful for positions that require an analyst to provide recommendations on legal and regulatory issues related to companies.