Welcome to B.Com – Bachelor of Commerce

B.Com (Bachelor of Commerce) is an undergraduate degree designed for students who want to build a career in commerce, accounting, finance, banking, taxation and business. The course develops knowledge of business operations, financial management and accounting practices.

Course Name

Bachelor of Commerce (B.Com)

Course Duration

• Generally 3 years
• Some universities now offer 4-year B.Com / B.Com (Honours or Honours with Research) programmes under the NEP framework.
• Duration may vary depending on the university and programme structure. 

Eligibility

• Passed Class 12th / 10+2 from a recognised board.
• Students from the Commerce stream are commonly eligible.
• Many universities also accept students from other streams, subject to their individual eligibility rules.
• Minimum percentage requirements vary by university.

Approximate Fee

• Fees vary significantly depending on the university, college and mode of study.
• As a general guide, B.Com fees can range from approximately ₹5,000 to ₹1,50,000+ per year.
• For example, IGNOU's B.Com (General) currently lists a fee of ₹5,000 per year, while Amity University Noida's B.Com (Hons.) lists a first-year semester fee of ₹1.32 lakh for the non-sponsored category. 
• Always check the latest fee structure of the selected university before admission.

Admission Process

The admission process depends on the university:

1. Check eligibility requirements.
2. Fill out the university/college application form.
3. Appear for an entrance examination if required.
4. Participate in merit-based admission or counselling, where applicable.
5. Submit required documents.
6. Pay the admission/course fee.
7. Complete the admission confirmation process.

For example, University of Delhi uses CUET-UG and its admission process for relevant undergraduate programmes, while other universities may have their own admission or selection process.

Mode of Study

B.Com may be available through:

• Regular / classroom study
• Open and distance learning
• Online learning

Availability depends on the university and specific B.Com programme.

Main Subjects / Syllabus

The exact syllabus varies by university, but common B.Com subjects include:

• Financial Accounting
• Business Organisation and Management
• Business Economics
• Corporate Accounting
• Cost Accounting
• Management Accounting
• Business Law
• Income Tax
• GST / Indirect Taxation
• Auditing
• Business Statistics
• Financial Management
• Marketing Management
• Human Resource Management
• Entrepreneurship
• Banking and Insurance
• Business Communication
• Computer Applications
• Environmental Studies

For example, current B.Com programmes include subjects such as Financial Accounting, Business Organisation & Management, Economics, Cost and Management Accounting and Marketing.

Career Scope

After completing B.Com, students can build careers in:

• Accounting
• Banking
• Finance
• Taxation
• Auditing
• Insurance
• Business Management
• Financial Services
• Corporate Sector
• Government Sector
• E-commerce
• Entrepreneurship

B.Com can also provide a foundation for professional qualifications such as CA, CS, CMA, ACCA and CFA, as well as postgraduate courses such as MBA and M.Com.

Job Opportunities

B.Com graduates can apply for jobs in:

• Banks
• Accounting firms
• Financial companies
• Insurance companies
• Corporate offices
• CA firms
• Tax consultancy firms
• E-commerce companies
• Retail companies
• Government departments
• Educational organisations
• Start-ups and businesses

Common Job Roles

• Accountant
• Accounts Executive
• Junior Accountant
• Finance Executive
• Financial Analyst
• Tax Assistant
• Tax Consultant
• Audit Assistant
• Banking Executive
• Business Development Executive
• Insurance Executive
• Payroll Executive
• Accounts Manager
• Finance Manager
• Entrepreneur

Expected Salary Range

Salary depends on job role, skills, location, employer, experience and additional qualifications.

As an indicative 2026 range:

• Freshers: approximately ₹2.5–₹5 LPA
• With experience: approximately ₹5–₹10+ LPA
• Higher salaries may be possible with professional qualifications, specialised skills and experience.

For example, the 2026 Adecco India Salary Guide lists ₹3–₹5 lakh for accountants with 0–3 years of experience and ₹4–₹7 lakh for financial analysts with 0–3 years, although actual offers vary by employer and candidate.

Higher Study Options

After B.Com, students can consider:

• M.Com – Master of Commerce
• MBA – Master of Business Administration
• CA – Chartered Accountancy
• CS – Company Secretary
• CMA – Cost and Management Accountancy
• CFA – Chartered Financial Analyst
• ACCA
• PG Diploma in Finance / Accounting / Taxation
• Courses in Financial Analysis, Banking, Data Analytics and related areas

Universities Offering B.Com

Some universities/institutions offering B.Com or related B.Com programmes include:

1. University of Delhi

• B.Com (Programme)
• B.Com (Hons.)
• Eligibility and CUET subject requirements depend on the programme.
• Approximate fee: varies by college; the fee structure is college-specific. A 2025–26 DU document for NCWEB listed ₹8,087 in specified university/college charges for B.Com, illustrating that fees can differ by structure and institution. 

2. Indira Gandhi National Open University (IGNOU)

• B.Com (General)
• Eligibility: 10+2 in any discipline
• Minimum duration: 36 months
• Listed fee: ₹5,000 per year
• Exam fee is separate. 

3. Jamia Millia Islamia

• B.Com (Hons.)
• Regular programme
• Current programme structure is based on the university's NEP framework.
• Duration: 8 semesters
• Fee: Refer to the current JMI prospectus because the fee varies by programme/session. 

4. Amity University Noida

• B.Com (Hons.)
• Duration: 3 years
• 2026 eligibility: Class XII with 70% aggregate for non-sponsored and 65% for sponsored category.
• First-year semester fee listed: ₹1.32 lakh non-sponsored / ₹1.98 lakh sponsored.
• Selection process includes the university's specified selection procedure. 

Important: University fees, eligibility, duration and admission rules can change from year to year. Students should verify the latest prospectus before applying.

Entrance Exam / Other Requirements

Entrance requirements depend on the university.

• University of Delhi: CUET-UG is required for its relevant undergraduate admissions. For B.Com (Hons.) in 2026, DU lists specific CUET subject combinations involving a language plus Mathematics/Accountancy and other subjects. 
• Other universities: Some may offer merit-based admission, while others may conduct their own entrance test, interview or selection process.
• Students should check the latest admission notification of the university before applying.

Why Choose B.Com?

• Builds a strong foundation in commerce and business.
• Opens opportunities in accounting, finance, banking and taxation.
• Suitable for students interested in business and financial careers.
• Provides a foundation for professional courses such as CA, CS, CMA and ACCA.
• Can be followed by higher studies such as M.Com or MBA.