B.Com Semester Third consists of various subjects that cover different aspects of commerce and business. The courses are designed to provide students with an in-depth understanding of the various concepts, theories, and practices related to commerce and business. The following are the subjects covered in B.Com Semester Third:

Financial Accounting:
Financial Accounting is the process of recording, classifying, and summarizing financial transactions to prepare financial statements. This subject covers topics such as accounting concepts, accounting cycle, preparation of financial statements, etc.

Corporate Accounting:
Corporate Accounting deals with the accounting procedures and practices followed by companies. The subject covers topics such as accounting for share capital, debentures, reserves, financial statements of companies, etc.

Business Mathematics and Statistics:
Business Mathematics and Statistics are important tools for decision-making in business. This subject covers topics such as correlation and regression analysis, time series analysis, probability theory, etc.

Business Law:
Business Law is the study of laws that govern business transactions. The subject covers topics such as contract law, company law, consumer protection act, etc.

Cost Accounting:
Cost Accounting is the process of recording, classifying, and allocating costs to determine the cost of production. The subject covers topics such as cost concepts, cost behavior, job costing, process costing, etc.

Income Tax Law and Practice:
Income Tax Law and Practice deals with the laws and regulations related to income tax. The subject covers topics such as income tax computation, tax planning, tax deduction, tax exemptions, etc.

Auditing:
Auditing is the process of examining financial records and statements to ensure their accuracy and reliability. The subject covers topics such as auditing standards, audit planning, audit evidence, audit report, etc.

Conclusion:
B.Com Semester Third covers various subjects that provide students with an in-depth understanding of commerce and business. These courses are essential for students who want to pursue a career in commerce and business.