Comprehensive List of Subjects for Private & Regular B.Com Exams Across Universities

Explore the complete list of B.Com compulsory, elective, and optional subjects for private and regular students. Check subject details and make the right choices for your exams.

Latest Updates:

Updated August, 2025

B.Com (Bachelors of Commerce) is an undergraduate degree programme in the related subjects of commerce offered by several Universities in Pakistan. There is a wide range of subjects that are taught in B.Com. Students are taught a huge spectrum of management abilities and gain a better understanding of numerous areas in business such as accounting, economics, finance, taxation, management, and insurance.

B.com programme is designed effectively in which students enhance their Business skills in themselves. They prepare themselves to work in various sectors in the future. B.com subjects in Pakistan are the same in each University. The Universities have their curriculum through which they taught their students.

Here from this page, you will be able to get all the information about B.Com subjects.

Subjects of B.Com

Those students who enroll in B.Com programme, learn a lot of subjects which is related to Business field. There are different subjects that they have to prepare in B.Com. The subjects include Accountancy, Financial Systems, Taxation, Business Management, Financial Accounting, Business Economics, Company Law, etc.

The students who enter the department of commerce should know the value of the Business study. They must have to prepare for their b.com subjects for 1st year because their further study depends upon it.

Subjects Range of Bachelors of Commerce

Bachelors of Commerce b.com subjects in Pakistan subjects are listed below.

  1. Finance
  2. Law
  3. Accountancy
  4. Statistics
  5. Management
  6. Cost Account
  7. Human Resource
  8. Economics
  9. English
  10. Computer
  11. Marketing

Importance of B.Com Subjects

B.Com degree has great importance in Pakistan. Students learn a variety of subjects that can make them Professional such as Industrial Policies, Accountancy, Finance, Economics, and Business Administration. Through these subjects, students came to know about the Business industry, Business tactics, Business rules, and the growth of Business.

Unlike the BBA, which sets the foundation for management positions, a B.Com degree prepares students for the business world. Students of B.Com expertise their knowledge in entrepreneurship. After completing their B.com degree, students can apply to M.Com for further studies. B.Com is an affordable career and provides many opportunities to students.

Here we mentioned a table of B.Com Hons subjects for the convenience of the students.

B.Com Hons Semester No: 1

Sr. No.SubjectsCredit Hours
01Islamic Studies2
02Functional English3
03Introduction to Business3
04Principles of Accounting3
05Micro Economics3
06Business Mathematics3

B.Com Hons Semester No: 2

Sr. NoSubjectsCredit Hours
01Pakistan Studies2
02Business Communication3
03Computer Application in Business3
04Financial Accounting3
05Macro Economics3
06Business Statistics3

B.Com Hons Semester No: 3

Sr. NoSubjectsCredit Hours
01Business Law3
02Technical Writing and Presentation Skills3
03Introduction to Business Finance3
04Advanced Accounting-I3
05Economic issues of Pakistan3
06Introduction to Psychology and Organization Behavior3

B.Com Hons Semester No: 4

Sr. No.SubjectsCredit Hours
01Introduction to Sociology3
02English-IV / Information Technology in Business3
03Cost Accounting3
04Advanced Accounting-II3
05Principles of Management3
06Inferential Statistics3

B.Com Hons Semester No: 5

Sr. No.SubjectsCredit Hours
01Business Research Methods3
02Managerial Economics3
03Financial Management3
04Principles of Marketing3
05Business Ethics and CSR3
06Leadership and Community Development3

B.Com Hons Semester No: 6

Sr. No.SubjectsCredit Hours
01Logic and Critical Thinking3
02Principles of Auditing3
03Human Resource Management3
04Managerial Accounting3
05Entrepreneurship and SMEs Management3
06Corporate Laws and Secretarial Practices3

B.Com Hons Semester No: 7

Sr. No.SubjectsCredit Hours
01Strategic Management3
02Business Taxation3
03E-commerce / Computerized Accounting3
04Elective-I3
05Elective-II3

B.Com Hons Semester No: 8

Sr. No.SubjectsCredit Hours
01Corporate Governance3
02Elective-III3
03Elective-IV3
04Internship and Viva Voce along with a Course (3+3) / Research Project and Viva Voce (6) / Two Courses and Exam (3+3)6

B.Com Subjects Part 1 & 2

Here is a list of simple B.com subjects in Pakistan parts 1 & 2 for those students who want to enroll in 2 years programme of Bachelors of Commerce.

B.Com Part 1 Subjects

Course CodeSubject
BC-301Business Statistics & Mathematics
BC-303Economics
BC-304Financial Accounting
BC-302Computer Application in Business
BC-301Business Statistics & Mathematics
BC-305Functional English
BC-306Introduction to Business
BC-307Money, Banking and Finance Islamic Studies (Ethical Behavior in
BC-308lieu of Islamic Studies for Non-Muslim Students)

B.Com Part 2 Subjects

Course CodeSubjects
BC-401Advanced Financial Accounting
BC-403Business Communication & Report Writing
BC-402Auditing
BC-404Business Law
BC-406Cost accounting
BC-405Business Taxation
BC-407Economics of Pakistan
BC-408Pakistan Studies

Frequently Asked Questions

Q: What are the subjects taught in the first semester of B.Com?

Ans: The subjects of 1st semester include:    
Islamic Studies, Functional English, Introduction to Business, Principles of Accounting, Micro Economics, Business Mathematics.

Q: How many subjects are there in semester 8 of B.Com?

Ans: There is a total of 8 subjects in semester 8 of B.Com.

Q: Which is the difficult subject of B.Com?

Ans: For Commerce students, accounting and statistics are considered to be difficult subjects.

Q: Which is the best course for B.Com?

Ans: The best course of Bachelor of Commerce are:    
Accounts and Finance, Economics, Investment Management, Banking and Insurance, Financial Market, Taxation, Human Resources, Law.

Q: Can we download the books of Commerce?

Ans: You can easily download the books of B.Com for preparation. Through HEC you can get all the books in pdf form.

Q: What are the subjects included in 2 years B.Com 2nd year?

Ans: B.com subjects for 2nd year include: Advanced Financial Accounting, Business Communication & Report Writing, Auditing, Business Law, Cost accounting, Business Taxation, Economics of Pakistan, and Pakistan Studies.

Q: What are the Business related subjects in Commerce?

Ans: Business analysis, Business administration, Business computing, Business statistics, Commercial law, Accounting, Business ethics are the subjects of Commerce related to Business.


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