B.Com 3rd Year Subjects List and Syllabus 2024 (Updated)

Are you a B.Com student and searching for B.Com 3rd year subjects and syllabus on the internet? If yes, then don’t worry because you landed at the right place. In this blog post, I will share the BCom subjects 3rd year along with their respective syllabus.

Most of you must know that the full form of B.Com is Bachelor in Commerce. Bcom is 3 years undergraduate degree-level course in which one studies accounting, financial management, business communication, laws, and many more related to commerce.

The 3 years BCom course comprises 6 semesters of which there are two semesters every year. There are about 6 to 7 subjects in each semester, which subjects are mainly divided into two parts, core and optional subjects. Some core subjects are compulsory and some optional subjects which students can choose/select according to their interests. Core subjects are compulsory and may vary from university to university.

Bcom subjects 1st year, BCom 2nd year subject, and BCom 3rd year subject is designed in such a way that students acquire both basic and advanced knowledge of this course.

Note:- It is not necessary that the 100% syllabus of the university in which you study should match this syllabus. Curriculum may vary from university to university.

B.com 3rd-Year Subjects

1st Semester (Core & Elective)2nd Semester (Core & Elective)
International BusinessPrinciples of Auditing
Cost AccountingOperational Research
Strategic ManagementManagement & Information Business
Income Tax LawIndirect Tax Laws
Human Resource ManagementSocial and Business Ethics
Financial Markets and ServicesFundamentals of Financial Management
Principles of Marketing ( E )Corporate Tax Planning
Indian EconomyBanking and Insurance
Computer Application in BusinessBusiness Communication
Entrepreneurship and Small BusinessPersonal Selling and Salesmanship

B.com 5th Semester Subjects

International Business

  • Introduction to International Business
  • Globalization and Its Importance
  • Impact of Globalization
  • International Business vs. Domestic Business
  • Complexities of International Business
  • Modes of Entry into International Business
  • International Business Environment
  • National and Foreign Environments
  • Cultural and Political-legal Environments
  • Theories of International Trade
  • Commercial Policy Instruments
  • International Organizations and Arrangements
  • Commodity and Other Trading Agreements
  • Regional Economic Co-operation
  • International Financial Environment
  • World Bank
  • Foreign Investments
  • International Business Negotiations
  • Developments and Issues in International Business
  • Role of IT in International Business
  • Foreign Trade Promotion Measures
  • Special Economic Zones
  • Indian Joint Ventures and Acquisitions Abroad
  • Financing of Foreign Trade and Payment Terms

Cost Accounting

  • Definition of Cost Accounting
  • Objectives of Cost Accounting
  • Classifications of Costs
  • Advantages of Cost Accounting
  • Limitation of Cost Accounting
  • Methods of Costing
  • Techniques of Costing
  • Process Costing and Job Costing
  • Treatment of Process Losses and Gain
  • Marginal Costing
  • Advantages of Marginal Costing
  • Limitations of Marginal Costing
  • Budget and Budgetary Control
  • Characteristics of a Good Budget
  • Production Budget
  • Standard Costing
  • Advantages of Standard Costing
  • Limitation of Standard Costing

Strategic Management

  • Stakeholders in Business
  • Business Model and Strategy
  • Environmental Analysis
  • PEST and Porter’s Five Force Model
  • Driving Forces
  • Strategic Group Mapping
  • Internal Analysis
  • Concept of Value Chain
  • SWOT Analysis
  • Capabilities and Competencies
  • Competence of Organizations
  • Sustainable Competitive Advantage
  • Strategy Formulation at Business
  • Diversification
  • Strategic Alliance and Joint Ventures
  • Mergers & Acquisitions
  • International Business Strategies
  • Functional Strategies and Policies
  • Institutionalizing the Strategy
  • Matching Structure and Strategy
  • Corporate Governance and Social Responsibilities

Income Tax Law

  • Meaning of Tax
  • Direct and Indirect Tax
  • Income Exempted From Tax
  • Meaning and Importance of Residential Status
  • Income from Salary
  • Provident Fund
  • Public Provident Fund
  • Income from House Property
  • Income from Business or Profession

Human Resource Management

  • Evolution of HRM
  • HRM vs HRD
  • Emerging Challenges of Human Resource Management
  • Empowerment
  • Acquisition of Human Resource Planning
  • Job Analysis
  • Training and Development
  • Training Process Outsourcing
  • Performance Appraisal
  • Potential Employee Counseling
  • Compensation
  • Methods of Wage Payment
  • Fringe Benefits
  • Maintenance
  • Employee Health and Safety
  • Industrial Disputes

Financial Markets and Services

  • Financial System
  • Components of the Indian Financial System
  • Financial Intermediaries
  • Functions of Financial Intermediaries
  • Financial Assets
  • Classification of Financial Assets
  • Financial Markets
  • Types of Financial Markets
  • Money Market
  • Functions of Money Market
  • Capital Markets
  • Characteristics of Capital Market
  • Functions of Capital Market
  • Structure of the Indian Capital Market
  • Role of Financial Institutions
  • Mutual Funds
  • Types of Mutual Companies
  • Advantages of Mutual Funds
  • Problems of Mutual Funds in India
  • SEBI Guidelines on Mutual Funds
  • Primary Market
  • Role of New Issue Primary Market
  • Stock Market
  • Functions of Stock Exchange
  • Benefits of Stock Exchanges
  • Markets for Derivatives
  • Provident Fund
  • Pension Funds
  • Insurance Companies and IRDA

Principles of Marketing

  • Importance of Marketing
  • Evolution of Marketing
  • Consumer Behaviour
  • Consumer Buying Decision Process
  • Factors Influencing Consumer Buying Behaviour
  • Market Segmentation
  • Target Market Selection
  • Product Differentiation vs Market Segmentation
  • Product Classification
  • Concept of Product Mix
  • Product-Support Services
  • New Product Development Process
  • Consumer Adoption Process
  • Factors affecting the price of a product
  • Pricing policies and strategies
  • Distribution Channels and Physical Distribution
  • Channels of Distribution
  • Functions of Middle Man
  • Wholesaling and Retailing
  • Types of Retailers
  • Nature and Importance of Promotion
  • Types of Promotion Advertising
  • Recent Development in Marketing

Indian Economy

  • Basic issues and features of the Indian economy
  • Human Development
  • Policy Regimes
  • Growth, Development and Structural Change
  • The Institutional Framework
  • Patterns of assets ownership in agriculture and industry
  • Growth and Distribution
  • Demographic Constraints
  • Sectoral Trends and Issues
  • Agriculture Sector
  • Industry and Services Sector
  • Phases of Industrialisation
  • Role of Foreign Capital
  • Financial Sector
  • Trade Policy Debate
  • India and the WTO
  • Capital Account Convertibility
  • Inflation
  • Unemployment
  • Labour Market

Computer Application in Business

  • Introduction to Word Processing
  • Word Processing Concepts
  • Working with Word Document
  • Filling and Formatting a Table
  • Main Merge
  • Preparing Presentations
  • Basics of Presentations
  • Animation
  • Spreadsheet and Its Business Applications
  • Spreadsheet Concepts
  • Handling Operators in Formula
  • Organizing Charts and Graphs
  • Generally used Spreadsheet Functions
  • Creating Business Spreadsheet
  • Loan and Lease Statement
  • Capital Budgeting
  • Depreciation Accounting
  • Correlation and Regression

Entrepreneurship and Small Business

  • Importance of Entrepreneurship and Creative Behavior
  • Dimensions of Entrepreneurship
  • Micro, Small and Medium Enterprises
  • Concept of Business Groups
  • Business Philosophy and Behavioural Orientations
  • Public and Private Systems of Stimulation
  • Angel Investors
  • Venture Capital
  • Private Equity Fund
  • Business Plan/ Project Proposal
  • Designing Business Processes
  • Mobilising Resources
  • Accommodation and Utilities
  • Contract Management
  • Basic Start-Up Problems

B.com 6th Semester Subjects

Principles of Auditing

  • Meaning and Objectives of Auditing
  • Types of Audit
  • Internal Audit
  • Audit Process
  • Internal Check System
  • Internal Control and Audit Procedure
  • Vouching
  • Verification of Assets and Liabilities
  • Company Audit
  • Duties and Liabilities
  • Investigation
  • Different Between Audit and Investigations
  • Process of Investigation
  • Special Audit of Banking Companies

Business Management

  • Foundation of Indian Business
  • Small and Medium Enterprises
  • Emerging Opportunities in Business
  • Business Enterprises
  • Forms of Business Organisation
  • Cooperative Society
  • International Business
  • Multinational Corporations
  • The process of Management
  • Planning
  • Strategy Formulation
  • Groups and Teams
  • Leadership
  • Motivation
  • Communication
  • Control
  • Marketing Management
  • Product Life Cycle
  • Financial Management
  • Sources of Funds
  • Human Resource Management
  • Employee Relations

Indirect Tax Laws

  • Service Tax
  • Valuation of Taxable Services
  • VAT
  • Small Dealers and Composition Scheme
  • Central Excise Law in Brief
  • Basic Concepts of Customs Law
  • Types of Custom Duties
  • Basic Countervailing
  • Anti-Dumping Duty
  • Import and Export Procedures

Social and Business Ethics

  • Business Ethics
  • Characteristics of Business Ethics
  • Element of Business Ethics
  • Scope of Business Ethics
  • Nature of Business Ethics
  • Companies with Best Ethical Corporate Policies
  • Ethical Theories
  • Unethical Behaviour
  • Causes of Unethical Behaviour in the Workplace
  • Ethical Abuses in Business
  • Work Ethics
  • Characteristics of a Good Work Ethics
  • Management of Ethics
  • Ethics in Business Environment
  • Corporate Social Responsibility
  • Socially Responsive Management

Fundamentals of Financial Management

  • Introduction of Financial Management
  • Time Value of Money
  • Valuation of Securities
  • Bonds and Equities
  • The Capital Budgeting Process
  • Capital Budgeting under Risk
  • Financing DecisionCost of Retained Earnings
  • Capital Structure
  • Operating and Financial Leverage
  • Determinants of Capital Structure
  • Dividend Decisions
  • Cash and Stock Dividends
  • Dividend Policies in Practice
  • Concepts of Working Capital
  • Sources of Short-Term Finance

Corporate Tax Planning

  • Tax Planning
  • Corporate Tax in India
  • Tax Liability and Minimum Alternate Tax
  • Nature of Business
  • Special Provisions Relating to Non-Residents
  • Double Taxation Relief
  • Advance Rulings
  • Advance Pricing Agreement
  • Tax Planning with Reference to Business Restructuring
  • Transfer of Assets

Banking and Insurance

  • Origin of Banking
  • Banker and Customer Relationship
  • Types of Deposits
  • Changing Role of Commercial Banks
  • Cheques and Paying Banker
  • Crossing and Endorsement
  • Concept of Negligence
  • Banking Lending
  • Principles of Sound Lending
  • Secured vs Unsecured Advances
  • Internet Banking
  • Insurance
  • Types of Business Risk
  • Basic principles of Utmost Good Faith
  • Economic Function
  • Subrogation and Contribution
  • Types of Insurance
  • Role of IRDA
  • Online Insurance

Business Communication

  • Nature of Communication
  • Process of Communication
  • Importance of Communication
  • Organizational Barriers
  • Business Correspondence
  • Letter Writing
  • Preparing the Resume
  • Report Writing
  • Process of Writing
  • Vocabulary
  • Words often Confused
  • Words often Misspelt
  • Common Errors in English

Personal Selling and Salesmanship

  • Introduction to Personal Selling
  • Myths of Selling
  • Types of Salespersons
  • Career Opportunities in Selling
  • Buying Motives
  • Concept of Motivation
  • Dynamic Nature of Motivation
  • Selling Process
  • Prospecting and Qualifying
  • Post Sales Activities
  • Sales Reports
  • Ethical Aspects of Selling

List of Elective Subjects in B.com

  • Enterprise Resource Planning
  • Understanding Consumer Behavior
  • International Finance
  • Intellectual Property Law
  • Tourism Management and Marketing
  • Accelerated Mathematics
  • Financial Risk Management (FRM)
  • Portfolio Management
  • Technology Related to Banking Sector
  • Management Science
  • Supply Chain Management

B.com General Subjects

AuditingOrganizational Management
Financial EconomicsManagement and Information Systems
Company LawCost Accounting
Financial AccountingBusiness Economics
TaxationBusiness Management
AccountancyFinancial Systems

Frequently Asked Questions (FAQs)

How many subjects are there in third-year BCom?

There are five to six subjects in BCom (Bachelor of Commerce) the third year of which four are core subjects and the rest are elective or optional.

How many semesters are there in 3rd year of Bcom?

There are two semesters in BCom’s 3rd year. The duration of each semester is 6 months.

Leave a Comment