B.Com (Hons)

B.Com (Hons)

BESC’s undergraduate degree in commerce is one of our most rigorous courses. The degree is designed to provide students with a wide range of managerial skills, while at the same time building competence in particular areas of business. Towards that aim, in addition to their major, students of the programme are exposed to general business principles with courses in accounting, finance, business management, human resources, (business) statistics, marketing and economics.

Specialisations offered: Accounting & Finance | Marketing | Taxation | Computer Applications & E-Business

Course Structure

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



*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
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



**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)

  • Chg: Common for Honours and General
  • Ch: Core Course for Honours
  • AECC: Ability Enhancement Compulsory Course
  • SEC: Skill Enhancement Elective Course
  • GE: Generic Elective
  • CC: Core Course
  • DSE: Discipline Specific Elective

PO / CO / PSO →
Program Outcome / Course Outcome / Program Specific Outcome


Course Eligibility

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.


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


  • 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.
Course Duration

3 Years

Course Hours

6:15am – 10:15am (Co-Ed)
3:00pm – 6:45pm (Girls only)
5:15pm – 9:00pm (Co-Ed)

Course Fees

Morning: ₹ 34,480/- (First Semester)
Afternoon & Evening: ₹ 26,985/- (First Semester)

Admissions 2023-24 - Apply Now