Bachelor of Commerce (B.Com.)

Bachelor of Commerce (B.Com.)

The faculty of commerce, Dr. Babasaheb Ambedkar Open University aims to demonstrate an understanding of student’s personal interests, abilities, strengths, and weaknesses as they pursue to professional career fields.

Students will get basic understanding of career options available to them and will be able to determine their career objectives. Students will be able to make decisions wisely and will also be able to solve problems independently. Keeping this in mind, the Syllabus of Bachelor of Commerce (B.Com) has been designed. Outline of the programme is:

Outline of the Programme

  • The code for this course is B.Com.
  • For every year and for every subject the codes will be different.
  • This course is divided in to three years namely, First year, Second year and Third year.
  • The student is entitled to get 4 credits of one subject.
  • The whole B.Com course will have a total of 96 credits i.e. 32 credits each year.
  • The course is divided in to 3 parts.
    1) Core Subjects, 2) Elective Subjects, 3) Soft Skills Subjects
  • The students will have to study five compulsory papers from the core subject in the 1st year B.Com. and in the 2nd and 3rd year students will be learning six core papers each year. Any one Elective paper will be selected from each year. Moreover students will get an opportunity to study one soft skill paper in every year.
  • The students are required to pass in total 24 subjects (In three years) including core, Elective and soft skill subjects. In each year, students have to passed 8 subjects.
  • Eligibility for Admission: Minimum entry level is 12th pass OR Bachelor Preparatory Programme (BPP) from BAOU / IGNOU OR Any Diploma course relevant to this course.
  • Duration of Course: Minimum 3 years and Maximum 8 years.
  • Course Fee:
    Girls – Rs.1200/- , Boys – Rs.1800/- = 1st Year
    Girls – Rs.1200/- , Boys – Rs.1800/- = 2nd Year
    Girls – Rs.1200/- , Boys – Rs.1800/- = 3rd Year
  • Centers : Recognized/ Approved study centers of University
    • SLM (Self learning Material): It will be provided to all Enrolled students.
    • Counseling sessions: Saturday and Sunday at all approved centers.
    • Students are required to submit two assignments to the study center for the evaluation purpose. For their assignments submission, they must follow the deadlines assigned by the university.
    • Yearly Exams: January/ February and June/ July

Any person who has passed 10+2 (12th) can join the course.

Sr.No. Name of the subject Subject Code Year Credit SLM Syllabus
Core Subjects
1 કોમર્શિયલ કોમ્યુનિકેશન–I
(Commercial Communication–I)
BCCCO101 FY 4 View View
2 Compulsory English (English Text) BCENG102 FY 4 View View
3 નાણાકીય હિસાબી પદ્ધતિ (Financial Accounting) BCFACN103 FY 4 View View
4 ધંધાકીય વ્યવસ્થા અને સંચાલન
(Business Organization & Management)
BCBOM104 FY 4 View View
5 એકમલક્ષી (સુક્ષ્મ) અર્થશાસ્ત્ર (Micro Economics) BCECO105 FY 4 View View
Elective (Any One)
6 સેક્રેટરીયલ પ્રેક્ટિસ
(Secretarial Practice)
BCSEP106 FY 4 View View
માનવ પર્યાવરણ
(Human Environment)
BCHEN107 FY 4 View View
Elective (Any One)
7 ધંધાકીય સંચાલન–I (Business Management–1) BCBMG108 FY 4 View View
એકાઉન્ટિંગ & ફાયનાન્સ – I
(Accounting & Finance – I)
BCACF109 FY 4 View View
Soft Skills Subjects
8 યોગવિજ્ઞાન અને જીવનદર્શન
(Yoga Science and Life Philosophy)
AYS-01 FY 4 View View
Core Subjects
1. કોમર્શિયલ કોમ્યુનિકેશન – II)
(Commercial Communication – II)
BCCCO201 SY 4 View View
2. સમગ્રલક્ષી અર્થશાસ્ત્ર (Macro Economics) BCECO202 SY 4 View View
3. પડતર હિસાબી પદ્ધતિ (Cost Accounting) BCCAC203 SY 4 View View
4. કંપનીના હિસાબો (Company Accounting) BCCOA204 SY 4 View View
5. આવકવેરો & જી.એસ.ટી. (Income Tax & GST) BCTAX205 SY 4 View View
6. કંપની કાયદો (Company Law) BCCOL206 SY 4 View View
Elective (Any One)
7 ધંધાકીય સંચાલન–II (Business Management–II) BCBMG207 SY 4 View View
એકાઉન્ટિંગ &l; ફાયનાન્સ – II
(Accounting & Finance – II)
BCACF208 SY 4 View View
Soft Skills Subjects
8. પર્સનાલીટી ડેવલોપમેન્ટ
(Personality Development)
BCPDA210 SY 4 View View
Core Subjects
1. કોમર્શિયલ કોમ્યુનિકેશન – III
(Commercial Communication – III)
BCCCO301 TY 4 View View
2. ભારતીય અર્થશાસ્ત્ર (Indian Economics) BCECO302 TY 4 View View
3. સંચાલકીય હિસાબી પદ્ધતિ
(Management Accounting)
BCMAC303 TY 4 View View
4. ઓડિટીંગ (Auditing) BCAUD304 TY 4 View View
5. વેપારી કાયદો (Business Law) BCBLA305 TY 4 View View
6. આંકડાશાસ્ત્ર (Statistic) BCSTA306 TY 4 View View
Elective (Any One)
7 ધંધાકીય સંચાલન – III
(Business Management – III )
BCBMG307 TY 4 View View
એકાઉન્ટિંગ & ફાયનાન્સ – III
(Accounting & Finance – III)
BCACF308 TY 4 View View
Soft Skills Subjects
8. સ્ટ્રેસ મેનેજમેન્ટ (Stress Management) BCSMG310 TY 4 View View

Successfully clear Third year of B.Com. Programme and earn 96 credit of Programme, Student will be awarded B.Com. Degree.

Assessment Pattern of Student

  • Continuous Evaluation - Based on the Assignment (30%) (Assignments – Two)
  • Yearly Exams - Based on Yearly Exams (70%)

To Pass 35% marks in Assignment and yearly Evaluation



Contact Number:


Course Fee

for Male
Rs. 1800/-
for Female
Rs. 1200/-
Code: B.Com.
Credit: 96
3 (Year)
8 (Year)