Bangalore University follows the Choice Based Credit System (CBCS) for its undergraduate degree courses in commerce, including BCOM. The CBCS system enables students to choose their own subjects and courses based on their interests and career goals.


The following are the subjects that students can choose from in the 3rd semester of their BCOM course at Bangalore University:

• Corporate Accounting


• Business Statistics


• Business Regulatory Framework


• Computer Fundamentals and Applications


• Second Language (Kannada/Hindi/Urdu/Tamil/Telugu/Sanskrit/Additional English)

This subject covers the following topics:

• Introduction to Corporate Accounting


• Accounting for Shares and Debentures


• Redemption of Debentures and Preference Shares


• Final Accounts of Companies


• Valuation of Goodwill and Shares

This subject covers the following topics:

• Introduction to Statistics


• Measures of Central Tendency and Dispersion


• Correlation and Regression Analysis


• Index Numbers


• Time Series Analysis

This subject covers the following topics:

• Introduction to Business Law


• Indian Contract Act, 1872


• Sale of Goods Act, 1930


• Consumer Protection Act, 1986


• Foreign Exchange Management Act, 1999

This subject covers the following topics:

• Introduction to Computers


• Operating Systems


• Word Processing


• Spreadsheet Packages


• Introduction to Internet

Students can choose from the following languages:

• Kannada


• Hindi


• Urdu


• Tamil


• Telugu


• Sanskrit


• Additional English

BCOM 3rd semester subjects at Bangalore University cover a wide range of topics, including accounting, statistics, business law, computer applications, and language. Students have the flexibility to choose their subjects based on their interests and career goals.