BLOGS
What Is BCom? Basics of the BCom Degree Explained
BCom stands for Bachelor of Commerce. It is an undergraduate degree in accounting, taxation, finance and business law. At colleges affiliated to Bengaluru North University (BNU), the course runs for six semesters over three years.
This guide covers the BCom full form, duration, eligibility, semester-wise subjects, types and career scope. The subject lists follow the syllabus taught on the BCom course at New Horizon College, Marathahalli, Bengaluru.
Item | Detail |
|---|---|
Full form | Bachelor of Commerce |
Level | Undergraduate degree |
Duration | 3 years, 6 semesters |
Eligibility | 10+2 or PUC from a recognised board |
Core areas | Accounting, taxation, finance, costing, business law |
Papers | About 43 under the BNU SEP scheme |
Study BCom at New Horizon College, Marathahalli.
Affiliated to Bengaluru North University. Admissions open.
BCom full form
The full form of BCom is Bachelor of Commerce. It is also written as B.Com. The degree is awarded by a university after the student completes all semesters of the commerce programme.
BCom course duration
BCom at BNU-affiliated colleges is a three-year course with six semesters. Each semester has 7 to 8 papers. Some universities also offer a four-year honours option, so check the scheme of the university you apply to.
BCom eligibility criteria
Students who have passed 10+2 or PUC from a recognised board can apply for BCom. Commerce students are the most common applicants. Each college sets its own minimum marks and document list.
At New Horizon College, applicants must have passed 12th standard or 2nd PUC, or an equivalent exam recognised by Bengaluru North University. Students from Arts, Commerce and Science streams can apply, and admission is merit-based. See the admissions page for the documents required.
BCom subjects semester-wise (SEP scheme)
Semester | Subjects |
|---|---|
1 | Language I, Language II, Financial Accounting, Management Dynamics and Applications, Corporate Administration, Business Decisions and Market Structures, Constitutional and Moral Values |
2 | Language I, Language II, Advanced Financial Accounting, Human Resource Management, Indian Financial System, Bumastics I, Environmental Studies |
3 | Language I, Language II, Corporate Accounting, Financial Management, Banking and Insurance, Bumastics II, Event Management or Bharatiya Management |
4 | Language I, Language II, Advanced Corporate Accounting, Marketing Management, Cost Accounting, Computer Applications in Business, E-Commerce or Entrepreneurship and Start-ups, Financial Education and Investment Awareness |
5 | Goods and Services Tax, Income Tax 1, Costing Methods and Techniques, Auditing, Specialisation 1, Specialisation 2, Internship |
6 | Business Taxation, Income Tax 2, Management Accounting, Mercantile Law, Specialisation 1, Specialisation 2, Business Research Methodology |
At New Horizon College, the specialisation papers in semesters 5 and 6 are offered in Accounting, Finance and Taxation.
BCom subjects semester-wise (SEP scheme)
Batches admitted under the NEP scheme follow this list.
Semester | Subjects |
|---|---|
1 | Language I, Language II, Financial Accounting, Management Principles and Applications, Principles of Marketing, Environmental Studies, Physical Education and Yoga, Health and Wellness, Open Elective |
2 | Language I, Language II, Advanced Financial Accounting, Corporate Administration or Business Mathematics, Law and Practice of Banking, Digital Fluency, Sports/NCC/NSS/Cultural, Open Elective |
3 | Language I, Language II, Corporate Accounting, Business Statistics, Cost Accounting, India and Indian Constitution, Open Elective |
4 | Language I, Language II, Advanced Corporate Accounting, Costing Methods and Techniques, Business Regulatory Framework, Artificial Intelligence, Sports/NCC/NSS/Cultural, Open Elective |
5 | Financial Management, Income Tax Law and Practice I, Auditing and Assurance, GST Law and Practice, one elective group course, Cyber Security or Ethics and Self Awareness |
6 | Management Accounting, Income Tax Law and Practice II, three elective group courses, Basics of Spreadsheet Modelling or a report on start-ups, Professional Communication |
Want to study these subjects on campus?
Talk to the admissions team at New Horizon College.
BCom General vs BCom Hons
BCom General gives a broad base across accounting, taxation, finance and law. BCom Hons goes deeper into one area and usually has more specialised papers. Both are accepted for MCom, MBA and professional courses such as CA, CMA and CS.
BCom course fees
Fees differ by college, university and scheme. At New Horizon College the BCom fee is about Rs 4.5 lakh for the full three-year course, an indicative figure for 2026-27. Ask the admissions team for the exact fee structure.
Scope and career opportunities after BCo
BCom graduates work in accounts, audit support, taxation, banking operations and finance roles. Many also study further.
- Jobs: accounts executive, tax assistant, audit assistant, banking operations executive, financial analyst trainee.
- Higher study: MCom, MBA, CA, CMA, CS.
For the full list, read what to do after BCom. Comparing degrees? Read BBA or BCom: which is better.
Skills you build in BCom
- Preparing and reading financial statements
- Computing income tax and GST
- Costing and budgeting
- Using spreadsheets and accounting software
- Understanding company and mercantile law
Frequently asked questions
BCom is a Bachelor of Commerce, an undergraduate degree in accounting, taxation, finance and business law.
Yes. At BNU-affiliated colleges such as New Horizon College, BCom has six semesters over three years.
Pay depends on the role, the city and any professional qualification you add, such as CA, CMA or CS. Ask the college placement cell for the latest figures.
Yes. Every business needs people for accounts, tax and finance, so BCom graduates find entry roles across sectors. Internships and added certifications improve the options.
BCom is manageable with regular practice. The accounting, costing and taxation papers are numerical and need steady problem solving.
BCom General suits students who want a broad base. A specialised or honours BCom suits students who already know the area they want to work in.
