B.Com (H)

Course Overview

BESC’s undergraduate programme in Commerce is designed to be both rigorous and industry-relevant. It equips students with a strong foundation in core business disciplines while developing essential managerial and analytical skills. Alongside their specialization, students gain exposure to accounting, finance, management, human resources, statistics, marketing, and economics, ensuring a well-rounded understanding of the business ecosystem.

Student Development Initiatives

BESC’s B.Com (H) course focuses on overall student growth. Through mentoring, tutorials, site visits, workshops, parent-teacher interactions, and expert seminars, students gain guidance, exposure, and practical skills beyond the classroom.

Mentoring Programs
Tutorials & Remedial Classes
Student Presentations
Industry Visits
Well-Stocked Library
Expert Seminars

Innovative Teaching Methods

BESC’s B.Com (H) course uses modern teaching approaches to engage students, foster critical thinking, and build a love for learning. Flipped classrooms, ICT-enabled lessons, workshops, seminars, and regular assignments make learning interactive and practical.

Flipped Classroom
ICT-Enabled Teaching
Student-Led Seminars
Regular Assignments
Hands-On Workshops
Lectures by academic luminaries

Course Information

A candidate taking up B.Com. Honours Course must have obtained a minimum of 50% marks in the aggregate and 45% marks in the subject or related subject at the previous qualifying examination.

OR,
55% marks in the subject or related subject at the previous qualifying examination.

Note:

Related Subjects for B.Com. – Honours (anyone) Accountancy, Business Economics including Business Mathematics, Business Organization, Mathematics, Business Mathematics, Economics, Statistics, Business Studies, Office and Secretarial Practice, Financial Accounting, Elements of Cost Accountancy & Auditing, Bookkeeping, Commerce, Cost Accountancy & Principle of Management, Commercial Law & preliminaries of Auditing, Costing & Taxation.

Please also read General Eligibility Criteria, Under Admissions.

First Year: Semester 1

Course Code	Course Name	Type	Marks
AECC 1.1Chg	Communicative English – 50 Indian Language – 50	Non-MCQ	100
GE 1.1Chg	Microeconomics I & Statistics (50+50)	MCQ	100
CC 1.1 Chg	Business Laws	MCQ	100
CC 1.2 Chg	Principles of Management	MCQ	100
CC 1.1Ch	Financial Accounting – I	Non-MCQ	100

First Year: Semester 2

Course Code	Course Name	Type	Marks
GE 2.1Chg	E-Commerce & Business Communication (50+50)	MCQ	100
CC2.1Chg	Company Law	MCQ	100
CC2.2Chg	Marketing Management & Human Resource Management (50+50)	MCQ	100
CC 2.1Ch	Cost and Management Accounting – I	Non-MCQ	100

Second Year: Semester 3

Course Code	Course Name	Type	Marks
SEC3.1 Chg	Information Technology & Its Application in Business (Theory -50 + Practical- 50)	MCQ	100
GE 3.1Chg	Business Mathematics & Statistics (50+50)	MCQ	100
CC3.1 Ch	Financial Accounting II	Non-MCQ	100
CC3.2Ch	Indian Financial System	Non-MCQ	100

Second Year: Semester 4

Course Code	Course Name	Type	Marks
GE 4.1 Chg	Microeconomics II & Indian Economy (50+50)	MCQ	100
CC4.1Chg	Entrepreneurship Development and Business Ethics (50+50)	MCQ	100
CC 4.1Ch	Taxation I	Non-MCQ	100
CC 4.2 Ch	Cost and Management Accounting -II	Non-MCQ	100

Third Year: Semester 5

Course Code	Course Name	Type	Marks
CC 5.1Ch	Auditing & Assurance	Non-MCQ	100
CC 5.2 Ch	Taxation II	Non-MCQ	100
DSE 5.1 A*	Macroeconomics and Advanced Business Mathematics (50+50)	Non-MCQ	100
DSE 5.2 A*	Corporate Accounting	Non-MCQ	100

Options:

*Or DSE 5.1 M (Consumer Behaviour and Sales Management -50+50) & DSE 5.2 M (Product & Pricing Management and Marketing Communication (50+50)

*Or DSE 5.1T(Public Finance and Taxation) & DSE 5.2 T (Direct Tax: Laws and Practice)

*Or DSE 5.1 e-B (Fundamentals of Computer ) & DSE 5.2 e-B DBMS and System Analysis &Design (50+50)

Third Year: Semester 6

Course Code	Course Name	Type	Marks
AECC 6.1Chg	Environmental Studies	MCQ	100
SEC6.1Chg	Computerised Accounting and e-Filing of Tax Returns	Practical Paper Non-MCQ	100
CC 6.1Ch	Project Work	Non-MCQ	100
DSE 6.1 A**	Financial Reporting and Financial Statement Analysis	Non-MCQ	100
DSE 6.2 A**	Financial Management	Non-MCQ	100

Options:

**Or DSE 6.1 M (Retail Management and Marketing of Services (50+50)
& DSE 6.2 M (Rural Marketing and International Marketing (50+50)

**Or DSE 6.1 T (Indirect Tax: Laws and Practices)
& DSE 6.2 T (Tax Procedures and Planning)

**Or DSE 6.1 e-B (Internet & WWW and Functional e-Business System (50+50)
& DSE 6.2 e-B(Computer Applications and e-Business Applications – Practical (50+50)

Career Path

Chartered Accountancy (CA)

Pursuing the prestigious CA certification from ICAI; B.Com (H) graduates often get a head start due to the significant overlap in subjects like advanced auditing and corporate law.

Investment Banking Analyst

Assisting in mergers and acquisitions (M&A), capital raising, and financial modeling for global investment banks and private equity firms.

Statutory & Internal Auditor

Working with the "Big 4" (Deloitte, PwC, KPMG, EY) or specialized firms to examine financial records and ensure compliance with national and international accounting standards.

Tax Consultant (Direct & Indirect)

Specializing in GST, corporate taxation, and international tax planning to help businesses optimize their financial liabilities and remain compliant.

Financial Risk Analyst

Using quantitative skills to identify and analyze potential risks (credit, market, or operational) that could threaten the financial health of an organization.

Management Consulting

Advising corporations on how to improve business performance, streamline operations, and manage large-scale financial transitions as a Junior Consultant.

Equity Research Analyst

Evaluating companies, industry sectors, and market trends to provide "Buy/Sell" recommendations for brokerage houses and mutual fund managers.

Corporate Secretarial Services (CS)

Managing the legal and regulatory framework of a company, ensuring corporate governance and board-level compliance (often following the CS professional course).

FinTech & Digital Banking

Entering the new-age finance sector to work on digital lending platforms, neobanks, and blockchain-based financial solutions.

Public Sector & Banking Services

Excelling in competitive exams like SBI PO, IBPS, or the RBI Grade B officer exams, where the commerce background provides a distinct advantage in the specialized papers.

FAQs*

Our 4-year Honours programme is fully compliant with the NEP framework, offering a multidisciplinary approach. Students benefit from a flexible credit-based system that allows for "Major" specialization in Finance, Marketing, or Taxation, alongside "Minor" electives that broaden their intellectual and professional horizons.

While a foundation in Mathematics or Statistics is beneficial for the quantitative rigor of the course—particularly in Accountancy and Data Analytics—we provide specialized bridge sessions and remedial tutorials to ensure all students master the fiscal logic required for high-level commerce.

The B.Com. (H) syllabus at BESC is designed with significant overlap with professional bodies like ICAI and ICSI. Beyond the classroom, our "Learning in Action" initiatives and expert-led seminars provide students with the strategic insights and disciplined mindset necessary to clear professional examinations alongside their degree.

A BESC graduate is defined by industry readiness. Through our Corporate Relations cell and initiatives like the "Power Start" spreadsheet workshops and "FinTech" seminars, we ensure our students are not just academically sound but digitally fluent and prepared for the "Big 4" and global consultancy firms.

Absolutely. We believe in an ecosystem of learning. This includes international seminars, industrial tours (such as the 2026 Mukharochak tour), and hands-on workshops on emerging trends like Digital Banking and ESG (Environmental, Social, and Governance) compliance.

* Frequently Asked Questions

Learning in Action

BESC’s B.Com (H) course is designed to strike the perfect balance between academic learning and real-world exposure. Alongside a strong foundation in the classroom, students benefit from industry mentorship, site visits, hands-on workshops, expert seminars, and insightful guest lectures. These experiences enrich their understanding, bridge theory with practice, and prepare them to confidently navigate professional environments.