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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
    Mirza Farhan BaigUpdated on 08 Aug 2026, 10:42 AM IST

    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 subject 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

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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

    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

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    Questions related to B.Com

    On Question asked by student community

    Have a question related to B.Com ?

    Hello,

    Yes, you can pursue a Diploma course while continuing your job. Many universities and institutes offer part-time, evening, online and distance-learning diploma programmes, making it easier for working professionals.

    The best diploma depends on your career goals. If you are from a B.Com background, you can consider Diploma courses

    Dear Student,

    It seems your question is unclear. Can you please clarify which college's main campus you are talking about?

    Hello Dear Student,
    With a score of 503, securing a seat in B.Com, BA Commerce combinations, or English Hons. in the General category is highly unlikely, as top courses and colleges typically demand cut-offs above (600) to (850+). Round 2 cut-offs will only drop marginally.

    You can check, find and

    Hello Dear Student,

    Could you provide more specific information so that i could help you further!