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    BCom 1st Year Syllabus 2026-27: Semester 1 & 2 Subjects
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    • BCom 1st Year Syllabus 2026-27: Semester 1 & 2 Subjects

    BCom 1st Year Syllabus 2026-27: Semester 1 & 2 Subjects

    #B.Com
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    Mirza Farhan BaigUpdated on 08 Aug 2026, 10:42 AM IST
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    The Bachelor of Commerce (B.Com) is the beginning of a new phase in the world of commerce education. The syllabus for B.Com 1st year therefore emphasizes the core subjects. Since the BCom 1st year is divided into two semesters, it includes different subjects like English, Financial Accounting, Foreign Trade, Business Organization, and others. Students are advised to focus on the BCom 1st year syllabus to get their basics strong so that they can be mentally prepared for the advanced level of the subject.

    BCom 1st Year Syllabus 2026-27: Semester 1 & 2 Subjects
    B.Com 1st Year Syllabus 2026-27: Semester 1 & 2 Subjects

    Each university offers a different syllabus for the BCom programme. However, the primary aspect is almost similar for core subjects. Additionally, the BCom 1st year syllabus also differs based on the specialization opted for. Many consider Financial Accounting to be the most difficult subjects in the BCom 1st year. Read the complete article to get the detailed syllabus for the first year of BCom.

    BCom 1st Year Semester-Wise Syllabus 2026-27

    Semester I

    Semester II

    English

    Managerial Economics

    Business Economics & Business Organization

    Principles of Management

    Information Technology

    English – II


    Second Language

    Foreign Trade

    Environmental Studies

    Second Language – II

    Financial Accounting –I

    Financial Accounting –II

    BCom 1st Year Subject-Wise Syllabus 2026-27

    The data below provides the detailed syllabus for the first year of BCom. The syllabus is divided into two semesters:

    BCom Semester 1 Syllabus

    Financial Accounting:

    1. Accounting Process

    2. Subsidiary Books and Rectification of Errors

    3. Bank Reconciliation Statement

    4. Depreciation Accounting

    5. Final Accounts of Sole Trader

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    Business Organization Management

    1. Introduction

    2. Joint Stock Company

    3. Functions of Management

    4. Planning and Organising

    5. Authority, Coordination and Control

    Business Economics

    1. Introduction

    2. Demand Analysis

    3. Supply Analysis

    4. Production Analysis

    5. Cost and Revenue Analysis

    University of Liverpool, Bengaluru Campus

    Study at a world-renowned UK university in India | Admissions open for UG & PG programs.

    East Point College | B.Com Admissions 2026

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    BCom Semester 2 Syllabus 2026-27

    Financial Accounting II:

    1. Bills of Exchange

    2. Consignment Accounts

    3. Joint Venture Accounts

    4. Accounts From Incomplete Records

    5. Accounting for Non-Profit Organizations

    Business Laws:

    1. Indian Contract Act, 1872

    2. Sale of Goods Act, 1930

    3. IPRS

    4. Corporate Insolvency and Winding Up

    Banking and Financial Services

    1. Introduction to Banking

    2. Banker and Customer Relationship

    3. Negotiable Instruments

    4. Introduction to Financial Services

    5. Financial Services

    You may also check:

    BCom 1st Year Books 2026-27

    Books/Subjects

    Author

    English

    Vikram Books, Pragati Books

    Business Economics & Business Organization

    Dr. Shweta Kalara, Dr. Neha Singhal, Dr. TN Chabra

    Financial Accounting –I

    Pankaj Publications, Nirali Prakashan

    Environmental Studies

    Parul Panth

    Managerial Economics

    Dr. Ritika and Dr. V.C. Sinha, TATA Publications

    Principles of Management

    Dr. Mishra and Gupta, Nirali Prakashan

    Foreign Trade

    Pankaj Publications, Sahitya Bhawan Publications

    Financial Accounting –II

    Thakur Publication, Dr. Karim & Khanuja

    You may also check:

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    Questions related to B.Com

    On Question asked by student community

    Have a question related to B.Com ?

    Dear Student,
    If you are looking for YouTube channels or websites for your preparation, there are several useful resources available. However, the subjects and syllabus can vary by university.

    If you tell us your university/college and the subjects in Semester 1, we can suggest resources that match your exact syllabus.

    Dear Student,

    Prem Kishan Khanna Government Degree College, Shahjahanpur ke B.Com programme mein admission merit-based hota hai. Candidates ko 10+2 ya equivalent examination pass krna zaroori hai. Current admission process ke liye aap college ka latest admission notice aur merit list check kar sakte hain. Prem Kishan Khanna Government Degree

    Hello Student,

    Can you please specify what exactly you are trying to ask? Do you want a list of colleges providing these programmes?

    Hey there,


    Yes. Rajagiri College of Social Sciences (RCSS), Kalamassery offers B.Com (Hons.) integrated with ACCA (UK). It is a 4-year programme and is offered at the Kalamassery (Hill) campus.

    The programme is designed with ACCA paper exemptions, so students can work toward the ACCA qualification alongside their B.Com degree.

    Hey there,

    Yes, ST students can apply for B.Com seats under the applicable reservation policy. Availability depends on the college/university, state, admission round and current vacant seats.

    Tell me the college/university name, state, and your Class 12 percentage, and I can check whether B.Com seats are currently available for ST