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Updated September, 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.
- Finance
- Law
- Accountancy
- Statistics
- Management
- Cost Account
- Human Resource
- Economics
- English
- Computer
- Marketing
Importance of B.Com Subjects
B.Com degree has great importance in Pakistan. Students learn a variety of subjects that can make them professionals 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. | Subjects | Credit Hours |
|---|---|---|
| 01 | Islamic Studies | 2 |
| 02 | Functional English | 3 |
| 03 | Introduction to Business | 3 |
| 04 | Principles of Accounting | 3 |
| 05 | Micro Economics | 3 |
| 06 | Business Mathematics | 3 |
B.Com Hons Semester No: 2
| Sr. No | Subjects | Credit Hours |
|---|---|---|
| 01 | Pakistan Studies | 2 |
| 02 | Business Communication | 3 |
| 03 | Computer Application in Business | 3 |
| 04 | Financial Accounting | 3 |
| 05 | Macro Economics | 3 |
| 06 | Business Statistics | 3 |
B.Com Hons Semester No: 3
| Sr. No | Subjects | Credit Hours |
|---|---|---|
| 01 | Business Law | 3 |
| 02 | Technical Writing and Presentation Skills | 3 |
| 03 | Introduction to Business Finance | 3 |
| 04 | Advanced Accounting-I | 3 |
| 05 | Economic issues of Pakistan | 3 |
| 06 | Introduction to Psychology and Organization Behavior | 3 |
B.Com Hons Semester No: 4
| Sr. No. | Subjects | Credit Hours |
|---|---|---|
| 01 | Introduction to Sociology | 3 |
| 02 | English-IV / Information Technology in Business | 3 |
| 03 | Cost Accounting | 3 |
| 04 | Advanced Accounting-II | 3 |
| 05 | Principles of Management | 3 |
| 06 | Inferential Statistics | 3 |
B.Com Hons Semester No: 5
| Sr. No. | Subjects | Credit Hours |
|---|---|---|
| 01 | Business Research Methods | 3 |
| 02 | Managerial Economics | 3 |
| 03 | Financial Management | 3 |
| 04 | Principles of Marketing | 3 |
| 05 | Business Ethics and CSR | 3 |
| 06 | Leadership and Community Development | 3 |
B.Com Hons Semester No: 6
| Sr. No. | Subjects | Credit Hours |
|---|---|---|
| 01 | Logic and Critical Thinking | 3 |
| 02 | Principles of Auditing | 3 |
| 03 | Human Resource Management | 3 |
| 04 | Managerial Accounting | 3 |
| 05 | Entrepreneurship and SMEs Management | 3 |
| 06 | Corporate Laws and Secretarial Practices | 3 |
B.Com Hons Semester No: 7
| Sr. No. | Subjects | Credit Hours |
|---|---|---|
| 01 | Strategic Management | 3 |
| 02 | Business Taxation | 3 |
| 03 | E-commerce / Computerized Accounting | 3 |
| 04 | Elective-I | 3 |
| 05 | Elective-II | 3 |
B.Com Hons Semester No: 8
| Sr. No. | Subjects | Credit Hours |
|---|---|---|
| 01 | Corporate Governance | 3 |
| 02 | Elective-III | 3 |
| 03 | Elective-IV | 3 |
| 04 | Internship 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 2-year programme of Bachelor of Commerce.
B.Com Part 1 Subjects
| Course Code | Subject |
|---|---|
| BC-301 | Business Statistics & Mathematics |
| BC-303 | Economics |
| BC-304 | Financial Accounting |
| BC-302 | Computer Application in Business |
| BC-301 | Business Statistics & Mathematics |
| BC-305 | Functional English |
| BC-306 | Introduction to Business |
| BC-307 | Money, Banking and Finance Islamic Studies (Ethical Behavior in |
| BC-308 | lieu of Islamic Studies for Non-Muslim Students) |
B.Com Part 2 Subjects
| Course Code | Subjects |
|---|---|
| BC-401 | Advanced Financial Accounting |
| BC-403 | Business Communication & Report Writing |
| BC-402 | Auditing |
| BC-404 | Business Law |
| BC-406 | Cost accounting |
| BC-405 | Business Taxation |
| BC-407 | Economics of Pakistan |
| BC-408 | Pakistan Studies |
Frequently Asked Questions
Q: What are the subjects taught in the first semester of B.Com?
Ans: The subjects of the 1st semester include:
Islamic Studies, Functional English, Introduction to Business, Principles of Accounting, Microeconomics, 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 in 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 courses for a 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 the 2nd year of B.Com?
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.
