A Bachelor of Commerce (B.Com) is an undergraduate degree focusing on commerce, accounting, economics, and business management. It typically spans three years and is designed to provide students with a strong foundation in areas like finance, taxation, auditing, and business law. Key subjects covered in B.Com include:

1. Financial Accounting: Understanding the principles of accounting and preparing financial statements.
2. Business Law: Learning the legal frameworks that govern businesses and transactions.
3. Economics: Studying micro and macroeconomic principles that impact markets and businesses.
4. Taxation: Gaining knowledge about direct and indirect taxes, such as income tax and GST.
5. Cost Accounting: Learning techniques to calculate, control, and reduce business costs.
6. Auditing: Understanding how to examine financial records to ensure their accuracy.

Specializations within B.Com programs may include finance, marketing, international business, and more, allowing students to tailor their education toward specific career goals. After completing B.Com, graduates can pursue careers in accounting, banking, financial planning, or even further education like M.Com, MBA, or professional courses such as CA (Chartered Accountant), CS (Company Secretary), or CMA (Cost and Management Accountant).