B.Com – Bachelor of Commerce Syllabus: Full Detailed Syllabus in 2020

Bachelor of Commerce or B Com is a degree course. It compromises of 3 years, divided into six semesters.

Today we are going to discuss all subjects in B Com, We will study during the three-year degree program of Bachelor of Commerce.

We’re going to follow BU Bhopal Bachelor of Commerce (B.Com) Syllabus.

What is B Com -Bachelor of Commerce Syllabus?

Bachelor of Commerce is the most popular degree programs in India

From top institutes to all grade institutes follow Bachelor of Commerce.

In this article, we will talk about Bachelor of Commerce Syllabus
Which can be the same or can be different in some institutes.

Some new things can be added but same in most of them this syllabus

The Official Website of BU Bhopal Check it Out

Let’s Learn About B.Com -Bachelor of Commerce Syllabus:

1. My Advice to B.Com Students
2. Eligibility
3. Syllabus
   • 1^st  Year
   • 2^nd year
   • 3^rd Year
4. Conclusion
5. FAQ

My Advice to Students

When I was in my high school I am commerce student,

We discuss what we are going to choose for the Degree course
But 70 to 80% friends opt for B Com studies.

B Com -Bachelor of Commerce Syllabus is the only subject
Provides some knowledge about the field of Commerce which we are studying today.

And they have made me think that engineer is the one. Who invents an idea and develops of a product like a pen.

But a Commerce graduate is the one. Who decides its price its volume and its value.

That day I am fell in love with commerce & realized its true value.

Bachelor of Commerce Course Eligibility

Students should pass High School exam (10 + 2 or 12th)
From recognizing education Board with any stream (Commerce, Arts, Science)

Also Read: Commerce Vs Science

Bachelor of Commerce Syllabus and Course Details

Bachelor of Commerce Syllabus (B.Com) 1^st Year

Subject	Papers
Accounts Group	Financial Accounting
Compulsory Subject	Business Maths
Management Group	Business Law
Compulsory Subject	Business Organisation and Communication
Applied Economics Group	Micro Economics
Optional Subject Group	Macro Economics

Accounts Group

Unit -1

• Concept of double-entry system
• Accounting concepts and conventions preparation of general
• Subdivision of general-
• Preparation of ledger
• Trial balance
• Final accounts with adjustments

Unit – 2

• Introduction to Indian Accounting Standard.
• Detail study of accounting standard-6 and 10
• Branch accounts
• Departmental accounts

Unit – 3

• Royalty accounts
• Accounting of non-profit making organization

Unit – 4

• Joint venture accounts
• Consignment
• Investment account

Unit – 5

• Partnership account
• Dissolution with insolvency of partner
• Amalgamation of partnership firm
• Conversion of partnership form in joint-stock company

Applied Economics Group

Unit – 1

• Macro Economics
• Concept
• Nature
• Importance
• Limitations
• Difference between Micro and Macro Economics

Unit – 2

• National Income
• Meaning
• Definition and Concept
• Methods for measuring National Income in India and its Problems.

Unit – 3

• Theories of Wages
• Interest and Employment.

Unit – 4

• Monitory Theories
• Quantity Theory of Money
• Modern theory of Money
• Keynes’s theory of Money and Price.

Unit – 5

• Recent Industrial Policy
• Industrial Growth in Phase II and Ill Disinvestments
• Foreign Direct Investment.

Applied Economics Group

Unit – 1

• Micro Economics
• Definition
• Meaning
• Inductive
• Deductive active method
• Importance
• Limitation of microeconomics

Unit – 2

• Law of demand
• Meaning and definition
• Characteristic
• Types of demand
• Exemption of law demand

Unit – 3

• Elasticity of demand
• Concept
• Definition
• Importance
• Types
• Measurement of elasticity of demand
• Production function(with one and two variable)
• Economics- internal and external

Unit – 4

• Factors of production
• Land
• Labor capital
• Organization Enterprise
• Cost and revenue analysis

Unit – 5

• Market structure
• Concept
• Definition
• Characteristics
• Classification
• Price determination under perfect
• Perfect competition
• Marginal Productivity
• Theory of Distribution

Management Group

Unit -1

• Indian Contract act 1872
• Definition
• Nature of contract, offer& acceptance Capacity of parties to Contract
• Free consent and consideration
• Explain expressly declared void agreement
• Performance of Contract  

Unit -2

• Breach of contract
• Remedies for breach of contract
• Indemnity and guarantee contracts.
• Special contracts- bailment, pledge,and agency

Unit -3

• Negotiable Instrument Act, 1881
• Definition
• Feature
• Promissory note
• Bill of exchange
• Checks, holder and holder in due course
• Crossing of cheque
• Type of crossing
• Dishonour,and discharge of negotiable

Unit -4

• Consumer Protection Act 1986
• Main provisions.
• Consumer disputes
• Consumer disputes redressal agencies. MRTP act
• Meaning
• Scope
• Importance of main provisions and main provisions.  

Unit -5

• Foreign exchange management act 2000 (FEMA)
• Objective
• Main provision
• Introduction to Intellectual Property Act – Copyright, Patent and Trademark  

Company Group

Unit -1

• Business Organization
• Definition
• Concept
• Characteristics
• Objectives
• Significance
• Components
• Functions
• Ethics
• Social responsibility of Business
• Promotions of Business
• Meaning. Punctions
• Stages of Promotions
• Forms of Business Organization
• Detailed Study of Sole Proprietorship and Partnership.  

Unit -2

• Company Organisation
• Meaning
• Definition
• Formation of Private and Public Company
• Merits and Demerits
• Types of Companies Cooperative Organisation
• Need
• Meaning Significance
• Its Merits-Demerits
• Public Enterprises
• Concept
• Meaning
• Characteristics
• Objectives
• Significance
• Multinational
• Corporations.
• (MNC’S)An Introduction in India

Unit -3

• Communication
• Introduction
• Definition
• Nature
• Objectives
• Importance of Communication to Manager
• Elements of Communication
• Feedback
• Dimension and
• Directions of Communication
• Means of Communication Verbal Communication SWOC Analysis.

Unit -4

• Non-Verbal Communication
• Body Language
• Paralanguage
• Sign language
• Visual and Audio Communication
• Channel of Communication
• Barriers in Communication
• Written Business Communication Concept
• Advantages, Disadvantages
• Importance
• Need and kinds of business Letters
• Essentials of an Effective Business Letter.

Unit -5

• Ratio
• Gaining and Sacrificing Ratio
• Proportion
• Percentage
• Commission
• Discount
• Brokerage.

Bachelor of Commerce Syllabus – B.Com 2^nd Year

Subject	Papers
Accounts Group	Corporate Accounting
Compulsory Subject	Cost Accounting
Management Group	Principles of Stastistics
Compulsory Subject	Principles of Management
Applied Economics Group	Indian Company Act
Optional Subject Group	Banking & Insurance

Accounts Group

Unit -1

• Final Accounts of Companies (Including calculation of managerial remuneration).
• Declaration of dividend
• Profit and Loss Appropriation Account and disposal of Profits.
• Calculation of Pre and Post incorporation Profit/Loss.

Unit -2

• Valuation of Goodwill and Shares
• Methods of Valuation.
• Accounts of Public Utility Companies (Electricity Company).

Unit -3

• Meaning of Holding and Subsidiary Company.
• Preparation of Consolidated Balance Sheet of a holding company with inc subsidiary company
• Accounting for liquidation of companies

Unit -4

Accounting for Merger as per AS 14
Internal Reconstruction of a company as per Indian Accounting Standard 14 (Excluding inter company holdings and External reconstruction shcheme) 

Unit -5

• Accounts of Banking Companies
• Accounts of Insurance Companies with claim settlement

Compulsory Subject

Unit -1

• Cost: Meaning
• Concept and Classification
• Elements of Cost
• Nature & Importance
• Material Costing
• Methods of Valuation of Material issue.

Unit -2

• Concept and material control and its techniques
• Labour Costing
• Methods of Wages Payments

Unit -3

• Costing
• Preparation of Cost Sheet
• Statement of Cost (Including calculation of tender price) Overhead costing
• (Including calculation of machine hour rate.)

Unit -4

• Process Costing (Including Inter-process profit and Reserve).
• Reconciliation of Cost and Financial Accounts

Unit -5

• Marginal Costing-Profit -Volume Ratio
• Break-Even Point
• Margin of Safety
• Application of Break-even Analysis Standard Costing
• Variance analysis (Material and Labour only)

Management Group

Unit -1

• Statistics
• Meaning and Definition Significance
• Scope
• Limitations of Statistics
• Statistical investigation
• Process of Data Collection
• Primary and Secondary Data
• Methods of Sampling
• Preparation of Questionnaire
• Classification and Tabulation of Data
• Preparation of Statistical Series,and its types.

Unit -2

• Measurement of Central Tendency- Mean
• Median
• Quartile
• Mode
• Geometric Mean
• Harmonic Mean

Unit -3

• Dispersion and Skewness
• Analysis of Time Series –
• Meaning
• Importance
• Components
• Decomposition of Time Series
• Measurement of Long Term Trends
• Measurement of Cyclical and Irregular Fluctuations.

Unit -4

• Correlation
• Meaning
• Definitions
• Types
• Degree of Correlation
• Methods of Correlation.
• Regression Analysis
• Meaning
• Uses
• Difference between Correlation and Regression
• Linear Regression
• Regression Equations
• Calculation of Coefficient of Regression

Unit -5

• Index Number
• Meaning
• Characteristics
• Importance
• Uses.
• Construction of Index Numbers
• Cost of living Index
• Fisher’s Ideal Index Number.

Compulsory Subject

Unit -1

• Management
• Meaning
• Nature and Importance
• Functions and Principles of Management
• Management V/s Administration
• Development of Managerial Thought
• Contribution by Taylor and Fayol
• Management by Exceptions Management by objectives social responsibility of management.

Unit -2

• Planning
• Meaning
• Nature
• Importance
• Elements
• Types
• Process of Planning Barriers to Effective Planning
• Forecasting- Need & Techniques.

Unit -3

• Organizing
• Meaning
• Importance and Principles
• Span of Management
• Centralization and Decentralization
• Forms of Organization
• Staffing: Nature & Scope of Staffing
• Manpower Planning, Selection & Training. Performance Appraisal
• Delegation of Authority.

Unit -4

• Motivation
• Concept
• Importance Characteristics
• Classification of motives
• Theories of Motivation
• Leadership
• Concept
• Leadership styles
• Leadership Theories.

Unit -5

• Direction
• Concept
• Nature
• Importance Process and Methods
• Controlling
• Concept
• Nature
• Importance
• Process of controlling
• Control Technique

Applied Economics Group

Unit -1

• Company
• Defination
• Characteristics
• Types of Company.
• Formation of Company
• Promotion, Incorporation, Commencement of Business.

Unit -2

• Detailed study of Memorandum of Association
• Articles of Association
• Prospectus.

Unit -3

• Shares
• Share Capital
• Types of Shares
• Transfer
• Transmission of shares.
• Shareholders vs Members of the company
• Debentures Borrowing powers
• Mortgages and Charges.

Unit -4

• Directors Managing Directors
• Whole-time Director
• Their qualifications
• Appointment
• Powers
• Duties and Liabilities
• Company Meetings
• Types
• Quorum
• Voting
• Resolution
• Minutes.

Unit -5

• Majority Powers and Minority rights
• Prevention of oppression and mismanagement
• Winding – up of companies –
• Types and Methods.

Optional Subject Group

Unit -1

• Principles of Banking
• Definition of Bank
• Creation of Money
• Present Structure of Commercial Banks in India
• Principles of Management in Banks
• Managerial Functions in Bank Indian
• Banking System
• Features
• Classification of Banking Institutions.
• Reserve Bank of India
• Functions
• Control of Credit by RBI
• Powers of RBI.

Unit -2

• Management of Deposits and Advances
• Deposit Mobilization
• Classification
• Nature of Deposit Accounts
• Advances
• Lending Practice
• Types of advances
• Bank Investment
• Liquidity
• Profitability
• Endorsement
• Government Securities

Unit -3

• Insurance
• Meaning
• Need
• Types
• Functions and Principles.
• IRDA its function
• Importance Insurance as Social Security Tool
• Insurance and Economic Development

Unit -4

• Life Insurance
• Introduction
• Need
• Importance
• Elements of Contracts
• Life Insurance Contract
• Settlement of life Insurance Claims.

Unit -5

• Organization of General Insurance
• Corporation
• Its subsidiary Companies
• Its Functions Settlement of General Insurance Claims Health Insurance
• Need,Scope & Importance

Bachelor of Commerce Syllabus (B.Com) 3^rd  Year

Subject	Papers
Accounts Group	Income Tax Law & Practice
Compulsory Subject	Indirect Taxes
Management Group	Auditing
Compulsory Subject	Management Accounting
Applied Economics Group	Group A – Public Finance -Financial Management
Optional Subject Group	Group B- Principle of Marketing Internal Marketing
	Group – C E-Commerce & MarketingFinancial Market & Investment Management

Accounts Group

Unit -1

• General Introduction of Indian Income Tax Act, 1961.
• Basic Concepts
• Income
• Agriculture Income
• Casual Income
• Previous Year
• Assessment Year
• Gross Total Income
• Total Income
• Person Assessee
• Residential Status
• Tax Liability
• Exempted Income.

Unit -2

• Income from Salary
• Income from house property

Unit -3

• Income from Business and Profession
• Capital Gains
• Income from other sources.

Unit -4

• Set off and Carry forward of Losses
• Deductions from Gross Total Income
• Clubbing of income
• Computation of Total Income
• Tax Liability of an Individual

Unit -5

• Assessment Procedure
• Tax deduction at Source
• Advance Payment of Tax
• Income Tax Authorities
• Appeal, Revision and Penalties

Compulsory Subject

Unit -1

• Central Excise Duty
• Concept
• Important definitions
• Goods
• Excisable Goods
• Manufacturer
• Classification of Goods
• Principles of Classification
• Valuation under Central Excise
• Ad Valorem Duty
• Valuation Rules.

Unit -2

• Custom Duty:
• Introduction and nature
• Types of custom duty
• Prohibition of Import and Export
• Valuation rules, Computation of Assessable value
• Calculation of Custom Duty

Unit -3

• Introduction and Important definitions
• Provisions Relating to Inter State Sale
• Determination of Gross sales
• Taxable Turnover.

Unit -4

• VAT
• Introduction
• Important definitions
• Tax-Free Goods
• Registration and Licensing of Dealers
• Assessment Procedure
• Computation of Taxable Turnover
• VAT

Unit -5

• M.P. VAT
• Tax Payment
• Recovery of Tax
• Input Tax Rebate
• Authorities: Powers and Duties.
• Appeal and Revision.
• Difficulties in Implementation of VAT. Service Tax
• Introduction
• Objectives
• Main Provisions
• Assessment Procedure
• Computation of Service Tax.

Management Group

Unit -1

• Management Accounting
• Meaning
• Nature
• Scope
• Functions of management accounting
• Role of management accounting in decision making
• Management accounting vs. financial accounting
• Cost accounting Tools
• Techniques of management accounting

Unit -2

• Financial statement
• Meaning
• Importance
• Limitations of financial statements
• Objectives
• Methods of financial statements analysis
• Ratio analysis
• Classification of ratios
• Profitability ratios
• Turnover ratios
• Financial ratios
• Advantages of ratio analysis
• Limitations of accounting ratios.

Unit -3

• Statement
• Cash Flow Statement (As per Indian Accounting Standard-3)
• IFRS
• Concept
• Importance Leverage

Unit -4

• Absorption and Marginal Costing Marginal
• Differential costing as tool for decision making make or buy
• Change of product mix
• Pricing
• Break even analysis
• Exploring New markets
• Shutdown decisions of Production 

Unit -5

• Budgetary Control
• Meaning of budget and budgetary control
• Objectives
• Merits
• Limitations
• Types of budget :
• Cash budget and Flexible budget
• Concept of Management Audit
• Responsibility Accounting
• Management Reports
• Types of reports
• Quality of good report

Applied Economics Group

Unit -1

• Public Finance
• Meaning
• Nature
• Scope
• Importance.
• Difference between private and public finance.
• Principle of maximum social advantage. Role of state in public finance.

Unit -2

• Sources of Revenue
• Taxes
• Loans
• Grants and Aid
• Meaning and types Canons of Taxation
• Problem of justice in taxation
• Incidence of taxation
• Taxable capacity.
• Impact of Taxation
• Tax evasion characteristics of Indian ITax System
• Defects & steps of reform.

Unit -3

• Principle of public expenditure
• Principle of public debts
• Its methods of redemption.
• Effects of public expenditure on production
• Distribution Public debt in India.

Unit -4

• Public finance in india:
• Sources of revenue of central and state govt
• Concept and types of budget
• Fiscal Deficit
• Deficit financing
• Deficit Budget
• Financial relation between central and state.

Unit -5

• Constitution and function of finance commission
• Recommendation of latest finance commission
• Latest budget of central and M.P.Govt
• Main beads of Revenue Expenditure of central & state government NITI AAYOG
• Establishment and objective

Auditing Group

Unit -1

• Introduction
• Meaning and objectives of Auditing. Types of Audit.
• Audit Programme, And It books
• Working papers and evidences. Preparation before commencing of Audit

Unit -2

• Internal Check System
• Routine Checking Internal Checking
• Internal Audit
• Test Checking Internal Control
• Audit Procedure.

Unit -3

• Vouching
• Verification of Assets and Liabilities
• Immovable Property
• Fictitious Assets
• Current Assets
• Verification of current
• Fixed Liabilities

Unit -4

• Unit Company Audit Appointment of auditor
• Powers
• Duties and Liabilities.
• Divisible Profits
• Dividends Auditor’s report
• Cleaned and Qualified report

Unit -5

• Investigation
• Objectives
• Difference between audit and investigations
• Process of Investigation Special Audit of Banking Companies
• Educational
• Non Profit Institutions
• Insurance Companies

Management Group

Unit – 1

• Marketing
• Introduction
• Nature and Scope of Marketing
• Importance of Marketing Marketing
• Concept
• Traditional and modern
• Selling Vs. Marketing Marketing Mix
• Marketing Environment.

Unit -2

• Consumer Behaviour and Marketing Segmentation
• Nature, Scope and Significance of consumer behavior
• Market Segmentation
• Concept and Importance.
• Bases for market segmentation.

Unit -3

• Product
• Concept of product
• Consumer and industrial goods
• Products planning and development
• Packaging role and functions
• Brand name
• Trade mark
• After sales service
• Product life cycle concept.

Unit -4

• Price:
• Importance of price in the Marketing Mix
• Factors affecting price of a product/service
• Discounts and rebates
• Distribution Channels and Physical Distribution
• Distribution channel concept and role
• Types of distribution channel
• Factors affecting choice of a distribution channel
• Retailer and wholesaler
• Physical distribution of goods
• Transportation
• Warehousing

Unit -5

• Sales Promotion
• Methods of promotion
• Optimum Promotion Mix:
• Advertising media-their relative merits and limitations
• Characteristics of effective advertising
• Personal selling
• Selling as a career
• Qualities of a successful salesperson.

Optional Group

Unit – 1

• Concept of E-Commerce
• Meaning Importance in the context of Modem Business
• Advantages of E-Commerce (as comparison with Traditional and Modern Marketing)

Unit – 2

• Categories of E-Commerce (Models)
• Business to consumers (B to C)
• Model- Basic concept major activities major challenges.
• Models of B to C (portals, – tailor Business to Business (B to B )
• Model-Basic major activities
• Types of B to B market.
• Other models- Business to Government (B to G)
• Consumer to consumers (CtoC)
• Consumers To Business(C to B)

Unit – 3

• E-CRM (Electronic customer relationship management)
• Concepts
• Features
• Goals of E-CRM Business framework
• Three phases of E- CRM
• Types of E-CRM
• Functional Component of E-CRM.

Unit – 4

• E-Payment Types of E-Payments. Payment card.
• Credit Card & Debit Card
• Electronic or Digital cash Electronic
• Digital wallet
• Smart Card.
• Basic concepts on online Banking [Core Banking solution

Unit – 5

• Introduction to ERP (Enterprise resource planning):
• Concept
• Major characteristics
• Level of ERP
• Benefits of ERP
• Modules of ERP
• Phases of ERP implementation Limitations of ERP

Finance Group

Unit – 1

• Concept of E-Commerce
• Meaning Importance in the context of Modem Business
• Advantages of E-Commerce (as comparison with Traditional and Modern Marketing)

Unit – 2

• Categories of E-Commerce (Models)
• Business to consumers (B to C)
• Model- Basic concept major activities major challenges.
• Models of B to C (portals, – tailor Business to Business (B to B )
• Model-Basic major activities
• Types of B to B market.
• Other models- Business to Government (B to G)
• Consumer to consumers (CtoC)
• Consumers To Business(C to B)

Unit – 3

• E-CRM (Electronic customer relationship management)
• Concepts
• Features
• Goals of E-CRM Business framework
• Three phases of E- CRM
• Types of E-CRM
• Functional Component of E-CRM.

Unit – 4

• E-Payment Types of E-Payments. Payment card.
• Credit Card & Debit Card
• Electronic or Digital cash Electronic
• Digital wallet
• Smart Card.
• Basic concepts on online Banking [Core Banking solution

Unit – 5

• Introduction to ERP (Enterprise resource planning):
• Concept
• Major characteristics
• Level of ERP
• Benefits of ERP
• Modules of ERP
• Phases of ERP implementation Limitations of ERP

Finance Group

Unit – 1

• Financial Management
• Meaning Scope
• Nature Finance goals
• Profit ys investment
• Financing and wealth maximization
• Financial functions dividend decision Financial Planning

Unit -2

• Capital Structure
• Meaning and determinants Operations and Financial Leverage
• Tacir measure
• Effects on profit
• Analyzing alternate financial plans
• Combined financial
• Operating leverage.

Unit – 3

• Capital Budgeting
• Nature of investment decisions
• Investment evaluation criteria
• Payback period
• Accounting rate of return
• Net present value
• Internal rate of return profitability index
• NPV and IRR comparison

Unit – 4

• Cost of capital:
• Significance of cost of capital
• Calculating cost of debt Preference shares
• Equity capital
• Retained earning.
• Weighted Average cost of capital Dividend Policies
• Forms of dividends
• Stability in dividends and determinants
• Issues in dividend policies
• Walter’s model
• Gordon’s Model.

Unit – 5

• Management of working capital.
• Nature types
• Importance of working capital
• Operating cycle
• Factors determining working capital requirement
• Introduction of Management of Cash
• Receivables and Inventories.

Management Group

Unit – 1

• International Marketing
• Definitions
• Nature and Scope of International Market
• Domestic Marketing Vs International Marketing
• Decisions relating Entry in the Foreign Market

Unit -2

• Product Planning for International Market
• Product designing
• Advertising

Unit – 3

• International Pricing
• Factors Influencing International Price
• Pricing process
• Methods International Price Quotation
• Payment Conditions

Unit – 4

• International Delivery Channels
• Coordination decisions Selection
• Appointment of Foreign Sales Agent

Unit -5

• Indian Import – Export Policy and Practice.
• Steps of Starting of an Export Business
• Exporting Pricing
• Export finance

Finance Group

Unit -1

• An overview of Financial Markets in India Money Market
• Indian Money Market
• Composition and Structure (@) Acceptance Houses
• Discount House
• Call Money Markets

Unit – 2

• Capital Market
• Security Market
• New issue Market
• Secondary Markets Fuctions
• Role of Stock Exchange
• Stock Exchanges
• National Stock Exchange (NSE)
• Bombay Stock Exchanges (BSE)
• Investors Protection
• Grievance Concerning Stock Exchange Dealings
• Their novel
• Grievance cell in Stock Exchange
• Security Exchange Board of India (EBD)

Unit – 3

• Financial Services Merchant Banking
• Functions and Role
• SEBI Guidelines Ascertainment of Credit Rating concept
• Fuction
• Types

Unit – 4

• Investment
• Meaning Nature
• Objectives
• Process
• Types of Investment Alternatives of investment
• Negotiable and Non-Negotiable Instruments
• Security Analysis Fundamental
• Economic
• Industrial
• Technical Analysis

Unit – 5

• Measurement of Return and Risk
• Systematic and Unsystematic Risk
• Security Risk and Return Analysis
• Efficient Market Hypothesis Weak Semi Strong
• Strong Market Capital Assets Pricing Model

Conclusion

So guys this is the full Bachelor of Commerce (B.Com) Syllabus where you have seen that it is divided into 3 years equally with numerous knowledge of accounting finance economics and Management which I am sure you would love to learn and apply in your life.

The of this syllabus has been taken from the recognized University of MHRD. So I guess you would love to go for Bachelor of Commerce (B.Com) Syllabus

If you have a more to learn those things which we have discussed in this blog. I hope you find this information useful and best of luck for your career

Also Read: BBA: Full Detailed Blog

FAQ (Frequently Asked Questions about B.Com)